Noticed accounts for the mergansers (8)
I believe the answer is:
sawbills
'mergansers' is the definition.
('sawbill' can be a synonym of 'merganser')
'noticed accounts' is the wordplay.
'noticed' becomes 'saw' (I've seen this in another clue).
'accounts' becomes 'bills' (billing is a kind of accounting).
'saw'+'bills'='SAWBILLS'
'for the' acts as a link.
(Another definition for sawbills that I've seen is " birds".)
I've seen this clue in the Sydney Morning Herald.
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