Source

asterisk / README.cdr

Asterisk now generates Call Detail Records.  See include/asterisk/cdr.h for
all the fields which are recorded.  By default, records in comma-separated
values will be created in /var/log/asterisk/cdr-csv.  You can specify 
account codes and AMA (Automated Machine Accounting) flags on a per-channel
(Zaptel et al) or per-user (IAX) basis to help with accounting.  Look
at the top of cdr/cdr_csv.c to see the format for the records.  

ONE IMPORTANT NOTE: If you are trying to collect records on IAX to IAX calls
you need to be aware that by default, IAX will attempt to transfer calls
in this situation (if DTMF is not required).  When the transfer is completed
the call is dumped from the middle machine and thus the call detail records
will report a short call time.  If you want detailed records you must
turn off IAX transfer, but unless your servers are very close together, you
will definitely get a latency hit from doing so.