top の TIME+ 列の単位は秒

top の TIME+ 列の単位は秒。

$ top
Tasks: 197 total,   5 running, 192 sleeping,   0 stopped,   0 zombie
Cpu(s): 98.3%us,  1.3%sy,  0.0%ni,  0.0%id,  0.0%wa,  0.0%hi,  0.3%si,  0.0%st
Mem:   2075600k total,  2021828k used,    53772k free,     7464k buffers
Swap:  2096472k total,   294108k used,  1802364k free,  1758712k cached

  PID USER      PR  NI  VIRT  RES  SHR S %CPU %MEM    TIME+  COMMAND                                   
 8091 oracle    25   0 2176m 217m 185m R 99.2 10.7 739:34.52 oracle  
...

739:34.52 なら739分34秒。

追記(2016/09/29):
TIME+ はCPU時間

38. TIME+ -- CPU Time, hundredths
The same as TIME, but reflecting more granularity through
hundredths of a second.

top(1) - Linux manual page