Total_worker_time over SQL 2008 linked server I’ve come across a lengthy SP that is being recorded as generating a high amount of total_worker_time in sys.dm_exec_procedure_stats. (But I think it might be a red-herring)

The SP contains cursors and distributed updates over linked MS SQL Servers.

When a query takes place over a linked server, does the local server record Elapsed time in place of CPU time, or does the remote server return the actual CPU time to the local server?
When a query takes place over a linked server, does the local server
  record Elapsed time in place of CPU time, or does the remote server
  return the actual CPU time to the local server?


When executing a query over Linked Server the SQL Server session will enter an OLEDB wait while waiting for results, and that time will not be accounted for as CPU_time.   The linked server does not return wait stats.