The accounting code used for the DP or SP™ journal entries is the accounting code of the job at the time the file is closed. Sometimes a DP or SP entry is created before the file is closed (such as when a writer which is creating a SCHEDULE(*IMMED) file is ended). When this happens the current accounting code of the job is used.
A DP or an SP journal entry is created for each file printed. If the job log is spooled and then printed, an SP entry is created for it. Also, an SP entry is written for diskette spooled files redirected to a printer by the print writer.