Abstract: The present invention allows CPU utilization for a virtual machine (VM) to be captured from a perspective of a host. Specifically, under the present invention, a work request having a set (e.g., one or more) of jobs is received by a host and allocated to a virtual machine on a node. The work request is typically accompanied by an account identifier such as a multi-value billing code. Once the work request is allocated to a particular VM on the node, a “startacct” script is issued, and a first account record is created. Thereafter, the work request is processed and the CPU utilization needed to complete the set of jobs is monitored. Once the set ofjobs is completed, an “endacct” script is issued and a second account record is created. Among other things, the second account record includes the monitored CPU utilization and the account identifier.