The CICS® performance class data records can also be correlated with the DB2® SMF 101 Class 2 accounting records. To provide the necessary accounting record granularity in the DB2 accounting records, you need to specify either ACCOUNTREC(TASK) or ACCOUNTREC(UOW) in the DB2 connection and DB2 entry resource definitions. Specifying ACCOUNTREC(TASK) ensures that there is a minimum of one DB2 accounting record for each task but there could be more depending on thread reuse. ACCOUNTREC(TASK) is recommended rather than ACCOUNTREC(UOW) as this provides better matching between CMF performance records and DB2 accounting records.