This counter records outright rejections of accounting log requests by the TACACS+ server, which is unusual since most accounting servers accept nearly any well-formed record, so a nonzero value here often points to a server-side storage problem, like a full accounting database, rather than anything about the specific session being logged. Because accounting rejects don't block the underlying user session, an admin might not notice this issue until they go looking for a specific audit record and can't find it. For example, an accounting server whose database ran out of disk space might start rejecting new records while authentication and authorization continue working fine.