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Process time is the amount of CPU time used by a process since it was created. For recording purposes, the kernel separates CPU time into the following two components:
User CPU time is the amount of time spent executing in user mode. Sometimes referred to as virtual time, this is the time that it appears to the program that it has access to the CPU.
System CPU time is amount of time spent executing in kernel mode. This is the time that the kernel spends executing system calls or performing other tasks on behalf of the program (e.g., servicing page faults).