> Yeah, many ifs and buts...
> Anyway, if you apply /usr/bin/time on a selection (according to your fancy!)
of input data, running a transformation using one specific XSLT processor
(version) on one particular CPU, you can report those times. And that's it -
at least in my (very conservative) opinion.

Except for the accumulator-approach, which will work cross-processor (provided
you are using an XSLT 3.0 processor).

Cheers,
Abel