Computer-Usage Accounting for Generalized Time-Sharing Systems
The current development of general time-sharing
systems requires a revision of accounting procedures 
for computer usage. Since time-sharing system users
operate concurrently, it is necessary to be more 
precise as to the amount of computer time and storage
space that a user actually utilizes.  The various 
cost factors which should be considered for computer usage
accounting in generalized time-sharing systems 
are discussed.
CACM May, 1964
Rosenberg, A. M.
