Documented in Volume 1 of the UNIX Programmers Manual.
% last lists a record of all logins and logouts in reverse order. localnet ttyj1 Wed Nov 6 11:10 still logged in wasson ttyh4 Wed Nov 6 11:05 - 11:12 (00:06) hallh ttyp1 cod Wed Nov 6 10:58 - 11:06 (00:08) crabb ttyp1 guppy Wed Nov 6 10:01 - 10:04 (00:02) nelson ttyh5 Wed Nov 6 10:01 - 10:22 (00:21) kemp ttyha Wed Nov 6 08:50 still logged in ...
% last reboot gives a rough indication of time since last reboot. wtmp begins Sat Nov 2 08:48
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