Waiters and Waitresses cannot just "clock out" at the end of a shift as many workers can. They must reconcile their financial records in order to close their business for the day, and hand in their cash and credit card receipts. The server report that the computer system generates often contains the words "ROC" or "ROC Report", which meand "Receipt of Collections. It is commonly called "ROCing out."
Hence, to "ROC out with your cock out" is to end one's shift at waiting tables to go and party. If you are lame and/or religious you might also say, "Don't forget to ROC out before you clock out."
Waiter: My side work is done, and I was cut 20 minutes ago. Do you need anything (Proper procedure for asking "can I go home?"
Shift Captain: Do you have your paperwork for me to initial?
Waiter: I'm about to run it now.
Shift Captain: Okay, R.O.C. out with your cock out and I'll see you at the party.
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