This read-write integer, valued created(1) or deleted(2), controls whether the IP accounting feature exists on the device, with created as the default. An admin sets this object to created to instantiate IP accounting or to deleted to remove it, since the description specifies it works via a set operation rather than a simple enable flag. For example, an admin provisioning traffic accounting for the first time would set this to created(1) before configuring thresholds or trap percentages.