diff --git a/src/etc/rc b/src/etc/rc
index 06f04631..d4bda2a1 100644
--- a/src/etc/rc
+++ b/src/etc/rc
@@ -1,4 +1,4 @@
-#	$OpenBSD: rc,v 1.297 2007/01/31 08:32:16 pyr Exp $
+#	$OpenBSD: rc,v 1.298 2007/02/02 14:51:19 ajacoutot Exp $
 
 # System startup script run by init on autoboot
 # or after single-user.
@@ -496,7 +496,10 @@ if [ $? -eq 0 ]; then
 	rm -f $T
 fi
 
-if [ -f /var/account/acct ]; then
+if [ X"${accounting}" = X"YES" ]; then
+	if [ ! -f /var/account/acct ]; then
+		touch /var/account/acct
+	fi
 	echo 'turning on accounting';	accton /var/account/acct
 fi
 
diff --git a/src/etc/rc.conf b/src/etc/rc.conf
index a07a34a6..c35597a8 100644
--- a/src/etc/rc.conf
+++ b/src/etc/rc.conf
@@ -1,6 +1,6 @@
 #!/bin/sh -
 #
-#	$OpenBSD: rc.conf,v 1.120 2007/01/31 08:32:16 pyr Exp $
+#	$OpenBSD: rc.conf,v 1.121 2007/02/02 14:51:19 ajacoutot Exp $
 
 # set these to "NO" to turn them off.  otherwise, they're used as flags
 routed_flags=NO		# for normal use: "-q"
@@ -71,6 +71,7 @@ ipsec=NO		# IPsec
 portmap=NO		# Note: inetd(8) rpc services need portmap too
 inetd=YES		# almost always needed
 check_quotas=YES	# NO may be desirable in some YP environments
+accounting=NO		# process accounting (using /var/account/acct)
 
 krb5_master_kdc=NO	# KerberosV master KDC. Run 'info heimdal' for help.
 krb5_slave_kdc=NO	# KerberosV slave KDC.