One connection, two records
On an IPoE network there's no login and password in the usual sense. The access server sees a device, asks the billing system over RADIUS and, after an Access-Accept, opens a session. Every few minutes it sends an Accounting-Update, and on disconnect an Accounting-Stop, at which point LANBilling closes the session on its side. As long as the messages get through, the records on the access server and in the billing system match.