The listing of items seems complete to me.  My only uncertainty is in how this will work for aggregate-leval accounting 
information for jobs on computational grids or other multi-processor non-SMP systems (clusters, the Cray X1 or Altix, 
etc.).

The document would benefit from two usage examples: one for a simple case (one job, one system) another for a more 
complex case (some sort of Grid computing across heterogenous systems).

Overall, though, I think the authors have done a good job of identifying what should go into such reports.