An IMS charging collection function node for processing incoming accounting requests (ACRs) is provided. The node includes an ACR database that stores ACR messages, an Incomplete database that stores any ACR [Interim] or [Stop] received by the charging collection function node when a corresponding ACR [Start] is not stored in the ACR database, or also ACR[Start] when the remaining accounting requests, consisting of ACR [Interim] or [Stop] are not available with the charging collection function, a disk that stores ACRs; a first transformation engine that aggregates CDRs, a CDR aggregation database that stores aggregated CDRs, a second transformation engine that correlates CDRs, a CDR correlation database that stores correlated CDRs, and a third evaluation engine that cyclically evaluates the Incomplete database, wherein the IMS charging collection function node is communicatively and collaboratively coupled with other IMS charging collection function nodes across the IMS network to eliminate or reduce production of incomplete CDRs.