Quote (slightly reformatted):
"2. FIELDS / Columns
2a. DESCRIPTIONS of Fields
Listed below are top’s available fields. They are always associatedwith the letter shown, regardless of the position you may have established for them with the ’o’ (Order fields) interactive command.
Any field is selectable as the sort field, and you control whether they are sorted high-to-low or low-to-high. For additional information on sort provisions see topic 3c. TASK Area Commands....
k: %CPU -- CPU usage
The task’s share of the elapsed CPU time since the last screen update, expressed as a percentage of total CPU time. In a true SMP environment, if ’Irix mode’ is Off, top will operate in ’Solaris mode’ where a task’s cpu usage will be divided by the total number of CPUs. You toggle ’Irix/Solaris’ modes with the ’I’ interactive command.
l: TIME -- CPU Time
Total CPU time the task has used since it started. When ’Cumulative mode’ is On, each process is listed with the cpu time that it and its dead children has used. You toggle ’Cumulative mode’ with ’S’, which is a command-line option and an interactive command. See the ’S’ interactive command for additional information regarding this mode.
m: TIME+ -- CPU Time, hundredths
The same as ’TIME’, but reflecting more granularity through hundredths of a second."
So, the previous answer was correct and it is completely comprehensible, although you could use a change of mode to make it less comprehensible, if you want. All this and more brought to you by courtesy of the man pages.