The bug described back in 2004 in the following message still seems to exist:

http://linux.derkeiler.com/Mailing-Lists/Kernel/2004-05/4313.html

Essentially, it appears that if a process sleeps before it uses up a
complete jiffy then no charge is made to its process accounting table.

This problem still exists in the same manner in kernel:

 2.6.15-1.2054_FC5smp #1 SMP Tue Mar 14 16:05:46 EST 2006 i686 i686
i386 GNU/Linux

The linked message above contains the necessary code to easily test
for the problem.  It compiles cleanly, just be sure to include -lrt on
the command line.

Cheers,
Tom Burns
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