Index: libexec/rc/rc.conf
===================================================================
--- libexec/rc/rc.conf
+++ libexec/rc/rc.conf
@@ -707,6 +707,8 @@
 newsyslog_flags="-CN"	# Newsyslog flags to create marked files
 mixer_enable="YES"	# Run the sound mixer.
 opensm_enable="NO"	# Opensm(8) for infiniband devices defaults to off
+utx_enable="YES"	# Write boot and shutdown time records to
+			# the user accounting database.
 
 # rctl(8) requires kernel options RACCT and RCTL
 rctl_enable="YES"		# Load rctl(8) rules on boot
Index: libexec/rc/rc.d/utx
===================================================================
--- libexec/rc/rc.d/utx
+++ libexec/rc/rc.d/utx
@@ -12,6 +12,7 @@
 
 name="utx"
 desc="Manage the user accounting database"
+rcvar="utx_enable"
 start_cmd="utx boot"
 stop_cmd="utx shutdown"
 
Index: share/man/man5/rc.conf.5
===================================================================
--- share/man/man5/rc.conf.5
+++ share/man/man5/rc.conf.5
@@ -24,7 +24,7 @@
 .\"
 .\" $FreeBSD$
 .\"
-.Dd March 25, 2020
+.Dd April 14, 2020
 .Dt RC.CONF 5
 .Os
 .Sh NAME
@@ -4581,6 +4581,14 @@
 removes empty
 .Dq Li rc.conf.d
 files.
+.It Va utx_enable
+.Pq Vt bool
+If set to
+.Dq Li NO ,
+then
+.Xr utx 8
+is not going to run on boot and shutdown to write time records to
+the user accounting database.
 .El
 .Sh FILES
 .Bl -tag -width ".Pa /etc/defaults/rc.conf" -compact