An element of network management, accounting management is the process of keeping and maintaining records.The call accounting module of a telemanagement system, for example, keeps track of network usage based on call detail recording (CDR) records output by the telephone system. On the basis of that data, the call accounting system can calculate calling costs, which it passes to a cost allocation module that creates reports of calling activity and associated costs by individual, station number, work group, department, project, division, etc. In another example, a RADIUS server gathers and maintains records of end user remote access to internal company resources and networks. See also CDR, network management, RADIUS, and telemanagement software.