All records in an accounting file are time-stamped with the time the record was logged in the file. The /BEFORE qualifier selects only the records time-stamped before the specified time. You can specify an absolute time, a delta time, or a combination of the two. If you omit the time, 00:00 hours on the current day is used. See also the /SINCE qualifier, which selects records time-stamped at or after a specified time.