Abstract: A time-partitioned system for accounting for processor time consumed by operating system services provided on behalf of an application running in a real-time environment. The time utilized by the operating system is treated as being application processing time, rather than viewing the resultant processor time consumed as an operating system overhead. Each application consists of one or more threads. A time budget is assigned to each thread and to each interrupt. The processor time consumed by the operating system when executing on behalf of a thread or interrupt is charged back to the application or interrupt as part of the application's time budget. Operating system overheads and processor interrupts are thus accounted for accurately enough to determine a schedule for the applications which is enforceable by the operating system.