According to the (debianized) man page:
"All fields are separated by vertical line. Fields  are:  command,  version,  user  time,  system  time, effective time, uid, gid, memory, io, pid, ppid, time."

In reality:
dump-acct       |v3|     7.00|     5.00|    13.00|     0|     0|  3760.00|     0.00|    5721|    5690|     |       0|pts/0   |Tue Jan 21 16:09:30 2025

What are the 12th, 13th and 14th fields? The man page doesn't mention them. Inspection of the source code (pacct_rd.c) suggests that they are:
12: flags (S=used super-user privileges, F=has executed fork but no exec, C=?, D=dumped core, X=killed by a signal)
13: bits 8-31 of exit code (i.e., without the signal number)
14: controlling terminal

It would be good to update the man page accordingly.

(Aside: I find it unfortunate that the signal number isn't output, but that's for a separate bug report at wishlist severity.)