etime calculation

Hello, As part of a project we'd like to know exactly how etime is calculated in openldap. Is it purely the calculation time taken by openldap to execute the request, or are other parameters also taken into account? Like client time?

For exemple, in local with a specific filter i do the search in 1 second and the etime in my logs are 1 second. Now i have a client who do the same search with the same filter and he perferm the search in 27 second and the etime in my log are 27 second too. Does the transfer time count? Does anything else count?

Thanks in advance