This object sets the accounting buffer fill-level percentage beyond which the switch enters a congestion state and may start refusing new SVC (switched virtual circuit) connections entirely. This is the most severe of the three accounting thresholds; an admin reaching this point faces actual service impact, new calls or connections being refused, not just a billing-pipeline warning, so it represents where a billing backlog starts to become a customer-facing outage. With this object set to 85, an accounting buffer that reaches 85% full would cause the switch to start refusing new SVC connection attempts until the backlog clears.