This is discussed in ?proc.time ( system.time() returns an object of class "proc.time" ):
Details: 'proc.time' returns five elements for backwards compatibility, but its 'print' method prints a named vector of length 3. The first two entries are the total user and system CPU times of the current R process and any child processes on which it has waited, and the third entry is the 'real' elapsed time since the process was started.
.... and
Value: .... The definition of 'user' and 'system' times is from your OS. Typically it is something like _The 'user time' is the CPU time charged for the execution of user instructions of the calling process. The 'system time' is the CPU time charged for execution by the system on behalf of the calling process._
Gavin Simpson Apr 16 '11 at 19:28 2011-04-16 19:28
source share