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.
The Last Roll originates from the accountability roll call conducted by the First Sergeant prior to battles. Despite being sometimes emotionally difficult to listen to, this ritual underscores soldiers' conviction that every unit member will be accounted for and never neglected.