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References
Thimmannagari, Chandra (2005-01-01). CPU Design: Answers to Frequently Asked Questions. Springer. ISBN 0387237992, 68.
CPUtime is how much time a computer's processor actually spends running your command.
Multi-tasking computers split their time among many processes (giving the illusion of running several processes at once, but really only switching from running one to the next very quickly), so how long a command runs is not an indication of how much CPUtime it used.
CPUtime only used when the computer is doing something, like updating the display or performing calculations.