PROBLEM: (81905, 74307) (PATCH ID: OSF445-615)
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This submit request fixes following problems.
1)The difference in cpu time and connect time, seen in the output of 
 accounting reports,when a ascii format report is converted to binary and
 again back to ascii format.
2)The difference in cpu time, seen in the output of 'acctcom'  and
 'acctmerg' commands for the same input file.