How is CPU Core utilization calculated for Windows servers?

How is CPU Core utilization calculated for Windows servers?

CPU Core Utilization : 

The same way in CPU Utilization, we execute the below query and from the output we execute another query to get the details of CPU Core details.
Select * from Win32_PerfRawData_PerfOS_Processor where Name!='_Total' 

Select * from Win32_PerfRawData_PerfOS_Processor where Name!='&object.name&' 

Then do the same calculation like CPU Utilization.

cpucore.vbs

Microsoft (R) Windows Script Host Version 5.8, 
Copyright (C) Microsoft Corporation. All rights reserved., 
CPU_0^40^28^12^2^60^1998, 
CPU_1^46^38^8^0^54^2655, 
CPU_2^88^81^7^0^12^2455, 
CPU_3^89^82^7^0^11^2279


Ref:
http://msdn.microsoft.com/en-us/library/aa394317(v=vs.85).aspx -- WMI Class
http://msdn.microsoft.com/en-us/library/aa389383(v=vs.85).aspx -- Counter type
http://msdn.microsoft.com/en-us/library/ee480954(v=winembedded.60).aspx -- calculation