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Explore HPC resource accounting and allocation management in this 49-minute conference talk from USENIX LISA14. Discover how Fermi National Accelerator Laboratory tracks and reports usage of high-performance computing resources, including CPU-core hours, storage, and dedicated processors. Learn about implementing fair-share policies, managing priorities and quotas, and calculating burn rates for queue optimization. Gain insights into handling credits for failed jobs and reduced performance periods, as well as incorporating additional charges for various resource types. Understand the importance of accurate utilization reporting for stakeholders and funding oversight in HPC facilities.