Here is example output produced by running Sun::Solaris::Exacct::Object->dump() on the file created in How to Create a New Group Record and Write It to a File.
Creator: root Hostname: localhost GROUP Catalog = EXT_GROUP|EXC_DEFAULT|EXD_NONE ITEM Catalog = EXT_STRING|EXC_DEFAULT|EXD_CREATOR Value = me ITEM Catalog = EXT_UINT32|EXC_DEFAULT|EXD_PROC_PID Value = 845523 ITEM Catalog = EXT_UINT32|EXC_DEFAULT|EXD_PROC_UID Value = 37845 ITEM Catalog = EXT_UINT32|EXC_DEFAULT|EXD_PROC_GID Value = 10 ITEM Catalog = EXT_STRING|EXC_DEFAULT|EXD_PROC_COMMAND Value = /bin/rec ENDGROUP