It has its origin in the accountability roll call conducted by the unit First Sergeant following combat. Although sometimes painful to listen through, the Last Roll is called with the conviction held by soldiers that all unit members will be accounted for, and none will ever be forgotten.
It stems from the accountability roll call performed by the First Sergeant of the unit before combat. Though occasionally distressing to hear, the Last Roll is called with soldiers' belief that all members will be accounted for and none will ever be forgotten.