The lsf.acct file is the LSF task log file.
The LSF Remote Execution Server, RES (see res(8)), generates a record for each task completion or failure. If the RES task logging is turned on (see lsadmin(8)), it appends the record to the task log file lsf.acct.<host_name>.
The task log file is an ASCII file with one task record per line. The fields of each record are separated by blanks. The location of the file is determined by the LSF_RES_ACCTDIR variable defined in lsf.conf. If this variable is not defined, or the RES cannot access the log directory, the log file is created in /tmp instead.
Dispatch time – time at which the task was dispatched for execution
Integral of the shared memory size over time (valid only on Ultrix)