There exists global concern about the emergence of antibiotic-resistant strains of bacteria and their potential relationship to antimicrobial use in food animal production. Despite this, the U.S. swine industry struggles with ways to describe its antibiotic use in terms of type, quantity and purpose. The best method to record and monitor antibiotic use at this time is through cost accounting records. On farm recording has real potential biases in under-reporting of usage that makes its utility questionable. Accounting records are questioned as to their accuracy, but for consumption estimates, they provide the best indicators. Much more effort must be placed in improving compliance in recording water and injectable therapies on farm to reflect accounting records.