A method/system for accounting for viewing/recording of programs via a client device may include: generating an account associated with a client device, the account including a balance; monitoring viewing/recording of programs via the client device; and deducting from the balance based on the viewing/recording of programs via the client device. A method/system for providing viewing/recording of programs via a client device may include: receiving a request to view/record a program via a client device; evaluating the request in view of an account associated with the client device; and allowing the program to be viewed/recorded via the client device based on the evaluation. A method of generating such an account may include: receiving a user request for an account associated with a client device; and setting an initial balance of the account based on the user request, the initial balance including an amount of viewing/recording of programs via the client device.