diff --git a/include/NeuraDialect/mapping/mapping_util.h b/include/NeuraDialect/mapping/mapping_util.h
new file mode 100644
index 00000000..2492bd4c
--- /dev/null
+++ b/include/NeuraDialect/mapping/mapping_util.h
@@ -0,0 +1,26 @@
+#pragma once
+
+#include "mlir/IR/Operation.h"
+
+namespace mlir {
+namespace neura {
+
+// Represents a recurrence cycle rooted at a reserve operation and closed by ctrl_mov.
+struct RecurrenceCycle {
+  SmallVector<Operation *> operations;  // Ordered list of operations in the cycle.
+  int length = 0;                       // Number of operations excluding reserve/ctrl_mov.
+};
+
+// Accelerator configuration struct.
+struct AcceleratorConfig {
+  int num_tiles = 4;  // Default to 4 tiles if unspecified.
+};
+
+// Collects recurrence cycles rooted at reserve and closed by ctrl_mov.
+SmallVector<RecurrenceCycle, 4> collectRecurrenceCycles(Operation *func_op);
+
+// Calculates ResMII: ceil(#ops / #tiles).
+int calculateResMii(Operation *func_op, const AcceleratorConfig &config);
+
+} // namespace neura
+} // namespace mlir
diff --git a/lib/NeuraDialect/Transforms/CMakeLists.txt b/lib/NeuraDialect/Transforms/CMakeLists.txt
index c1d16bdc..30734c92 100644
--- a/lib/NeuraDialect/Transforms/CMakeLists.txt
+++ b/lib/NeuraDialect/Transforms/CMakeLists.txt
@@ -9,6 +9,7 @@ add_mlir_library(
     TransformCtrlToDataFlowPass.cpp
     LeveragePredicatedValuePass.cpp
     MapToAcceleratorPass.cpp
+    mapping/mapping_util.cpp
 
     DEPENDS
     MLIRNeuraTransformsIncGen
diff --git a/lib/NeuraDialect/Transforms/MapToAcceleratorPass.cpp b/lib/NeuraDialect/Transforms/MapToAcceleratorPass.cpp
index 76e25901..919a3167 100644
--- a/lib/NeuraDialect/Transforms/MapToAcceleratorPass.cpp
+++ b/lib/NeuraDialect/Transforms/MapToAcceleratorPass.cpp
@@ -4,94 +4,20 @@
 #include "NeuraDialect/NeuraOps.h"
 #include "NeuraDialect/NeuraTypes.h"
 #include "NeuraDialect/NeuraPasses.h"
+#include "NeuraDialect/mapping/mapping_util.h"
 #include "mlir/Dialect/Func/IR/FuncOps.h"
 #include "mlir/IR/PatternMatch.h"
 #include "mlir/Pass/Pass.h"
 #include "mlir/Transforms/GreedyPatternRewriteDriver.h"
 
 using namespace mlir;
+using namespace mlir::neura;
 
 #define GEN_PASS_DEF_MapToAccelerator
 #include "NeuraDialect/NeuraPasses.h.inc"
 
 namespace {
 
-/// Represents a recurrence cycle rooted at a reserve operation and ending at a ctrl_mov.
-/// The cycle consists of a sequence of operations and its corresponding length.
-struct RecurrenceCycle {
-  SmallVector<Operation *> operations;  // Ordered list of operations in the cycle.
-  int length = 0;                       // Number of operations excluding ctrl_mov and reserve_op.
-};
-
-// Traverses (backward) the operation graph starting from the given operation
-// towards reserve_value.
-void traverseAlongPath(Operation *op, Value reserve_value,
-                       std::deque<Operation *> &current_path,
-                       DenseSet<Operation *> &visited_in_path,
-                       SmallVector<RecurrenceCycle, 4> &collected_paths) {
-  if (!op || visited_in_path.contains(op))
-    return;
-
-  visited_in_path.insert(op);
-  current_path.push_front(op);
-
-  for (Value operand : op->getOperands()) {
-    if (operand == reserve_value) {
-      Operation *res_op = reserve_value.getDefiningOp();
-      if (res_op) current_path.push_front(res_op);
-
-      constexpr int kNumExcludedOps = 2;
-      collected_paths.push_back(RecurrenceCycle{
-        operations: SmallVector<Operation *>(current_path.begin(), current_path.end()),
-        length: static_cast<int>(current_path.size()) - kNumExcludedOps
-      });
-
-      if (res_op) current_path.pop_front(); // Remove reserve before backtracking
-      continue;
-    }
-
-    if (Operation *def_op = operand.getDefiningOp()) {
-      traverseAlongPath(def_op, reserve_value, current_path, visited_in_path, collected_paths);
-    }
-  }
-
-  current_path.pop_front();         // Backtrack
-  visited_in_path.erase(op);        // Unmark from path
-}
-
-/// Collects all recurrence cycles rooted at reserve operations and closed by ctrl_mov.
-/// Each cycle contains the operation sequence and its corresponding length.
-SmallVector<RecurrenceCycle, 4> collectRecurrenceCycles(Operation *root_op) {
-  SmallVector<RecurrenceCycle, 4> recurrence_cycles;
-
-  root_op->walk([&](neura::CtrlMovOp ctrl_mov_op) {
-    Value target = ctrl_mov_op.getTarget();
-    auto reserve_op = target.getDefiningOp<neura::ReserveOp>();
-    if (!reserve_op)
-      return;
-
-    Value reserve_value = reserve_op.getResult();
-    Value ctrl_mov_from = ctrl_mov_op.getValue();
-
-    Operation *parent_op = ctrl_mov_from.getDefiningOp();
-    if (!parent_op)
-      return;
-
-    std::deque<Operation *> current_path;
-    SmallVector<RecurrenceCycle, 4> collected_paths;
-    DenseSet<Operation *> visited_in_path;
-    traverseAlongPath(parent_op, reserve_value, current_path, visited_in_path, collected_paths);
-
-    for (auto &cycle : collected_paths) {
-      cycle.operations.push_back(ctrl_mov_op);
-      ++cycle.length;
-      recurrence_cycles.push_back(std::move(cycle));
-    }
-  });
-
-  return recurrence_cycles;
-}
-
 struct MapToAcceleratorPass
     : public PassWrapper<MapToAcceleratorPass, OperationPass<ModuleOp>> {
   MLIR_DEFINE_EXPLICIT_INTERNAL_INLINE_TYPE_ID(MapToAcceleratorPass)
@@ -127,10 +53,17 @@ struct MapToAcceleratorPass
                     << longest->length << "):\n";
         for (Operation *op : longest->operations)
           op->print(llvm::errs()), llvm::errs() << "\n";
-        IntegerAttr mii_attr = IntegerAttr::get(
+        IntegerAttr rec_mii_attr = IntegerAttr::get(
             IntegerType::get(func.getContext(), 32), longest->length);
-        func->setAttr("RecMII", mii_attr);
+        func->setAttr("RecMII", rec_mii_attr);
       }
+
+      AcceleratorConfig config{/*numTiles=*/8}; // Example
+      int res_mii = calculateResMii(func, config);
+      IntegerAttr res_mii_attr = IntegerAttr::get(
+          IntegerType::get(func.getContext(), 32), res_mii);
+      func->setAttr("ResMII", res_mii_attr);
+
     });
   }
 };
diff --git a/lib/NeuraDialect/Transforms/mapping/mapping_util.cpp b/lib/NeuraDialect/Transforms/mapping/mapping_util.cpp
new file mode 100644
index 00000000..51b839f9
--- /dev/null
+++ b/lib/NeuraDialect/Transforms/mapping/mapping_util.cpp
@@ -0,0 +1,104 @@
+#include <deque>
+
+#include "NeuraDialect/mapping/mapping_util.h"
+#include "NeuraDialect/NeuraOps.h"
+#include "mlir/Dialect/Func/IR/FuncOps.h"
+#include "mlir/IR/Operation.h"
+
+using namespace mlir;
+using namespace mlir::neura;
+
+namespace {
+
+// Traverses (backward) the operation graph starting from the given operation
+// towards reserve_value.
+void traverseAlongPath(Operation *op, Value reserve_value,
+                       std::deque<Operation *> &current_path,
+                       DenseSet<Operation *> &visited_in_path,
+                       SmallVector<RecurrenceCycle, 4> &collected_paths) {
+  if (!op || visited_in_path.contains(op))
+    return;
+
+  visited_in_path.insert(op);
+  current_path.push_front(op);
+
+  for (Value operand : op->getOperands()) {
+    if (operand == reserve_value) {
+      Operation *res_op = reserve_value.getDefiningOp();
+      if (res_op) current_path.push_front(res_op);
+
+      constexpr int kNumExcludedOps = 2;
+      collected_paths.push_back(RecurrenceCycle{
+        operations: SmallVector<Operation *>(current_path.begin(), current_path.end()),
+        length: static_cast<int>(current_path.size()) - kNumExcludedOps
+      });
+
+      if (res_op) current_path.pop_front();
+      continue;
+    }
+
+    if (Operation *def_op = operand.getDefiningOp()) {
+      traverseAlongPath(def_op, reserve_value, current_path, visited_in_path, collected_paths);
+    }
+  }
+
+  current_path.pop_front();
+  visited_in_path.erase(op);
+}
+
+} // namespace
+
+SmallVector<RecurrenceCycle, 4> mlir::neura::collectRecurrenceCycles(Operation *func_op) {
+  SmallVector<RecurrenceCycle, 4> recurrence_cycles;
+
+  func_op->walk([&](neura::CtrlMovOp ctrl_mov_op) {
+    Value target = ctrl_mov_op.getTarget();
+    auto reserve_op = target.getDefiningOp<neura::ReserveOp>();
+    if (!reserve_op)
+      return;
+
+    Value reserve_value = reserve_op.getResult();
+    Value ctrl_mov_from = ctrl_mov_op.getValue();
+
+    Operation *parent_op = ctrl_mov_from.getDefiningOp();
+    if (!parent_op)
+      return;
+
+    std::deque<Operation *> current_path;
+    SmallVector<RecurrenceCycle, 4> collected_paths;
+    DenseSet<Operation *> visited_in_path;
+    traverseAlongPath(parent_op, reserve_value, current_path, visited_in_path, collected_paths);
+
+    for (auto &cycle : collected_paths) {
+      cycle.operations.push_back(ctrl_mov_op);
+      ++cycle.length;
+      recurrence_cycles.push_back(std::move(cycle));
+    }
+  });
+
+  return recurrence_cycles;
+}
+
+int mlir::neura::calculateResMii(Operation *func_op, const AcceleratorConfig &config) {
+  int num_ops = 0;
+
+  // Count all "compute" operations (non-terminators, non-block ops).
+  func_op->walk([&](Operation *op) {
+    // Skips non-materialized ops.
+    if (isa<func::FuncOp>(op) ||
+        isa<neura::ConstantOp,
+            neura::CtrlMovOp,
+            neura::ReserveOp,
+            neura::ReturnOp>(op)) {
+      return;
+    }
+    ++num_ops;
+  });
+
+  llvm::errs() << "[calculateResMii] Total operations: " << num_ops << "\n";
+
+  // Avoid divide-by-zero
+  int tiles = std::max(1, config.num_tiles);
+
+  return llvm::divideCeil(num_ops, tiles);
+}
diff --git a/test/neura/ctrl/branch_for.mlir b/test/neura/ctrl/branch_for.mlir
index eac44582..7f5b48d1 100644
--- a/test/neura/ctrl/branch_for.mlir
+++ b/test/neura/ctrl/branch_for.mlir
@@ -17,7 +17,7 @@
 // RUN:   --leverage-predicated-value \
 // RUN:   --transform-ctrl-to-data-flow \
 // RUN:   --map-to-accelerator \
-// RUN:   | FileCheck %s -check-prefix=RECMII
+// RUN:   | FileCheck %s -check-prefix=MII
 
 func.func @loop_test() -> f32 {
   %n = llvm.mlir.constant(10 : i64) : i64
@@ -81,4 +81,4 @@ func.func @loop_test() -> f32 {
 // CTRL2DATA-NEXT:   "neura.return"(%18) : (!neura.data<f32, i1>) -> ()
 // CTRL2DATA-NEXT: }
 
-// RECMII: func.func @loop_test() -> f32 attributes {RecMII = 4 : i32, accelerator = "neura"}
\ No newline at end of file
+// MII: func.func @loop_test() -> f32 attributes {RecMII = 4 : i32, ResMII = 2 : i32, accelerator = "neura"}
\ No newline at end of file