This characteristic attribute is read only. It indicates the most
 recent time at which the accounting file was rolled over, that is,
 the time at which the previous accounting file was closed and the
 current accounting file created.

 Syntax:

 	SHOW DSA ACCOUNTING ROLLOVER LAST TIME

 The time is displayed in binary absolute time.

 If a rollover has not occurred since the DSA was created, then
 this attribute shows the time that the DSA was created.