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Ultra Slayer Points are obtained through Ultra Ascension and can be spent on any of the three Stones of Time to significantly improve your gameplay.

The amount of USP you gain is based on your Lifetime Slayer Points, automatically including your unclaimed SP; ascending before an Ultra Ascension is therefore optional.
However, progress to your next Ultra Slayer Point does reset upon Ultra Ascension, so if you do not want to lose your progress towards your next Ultra Slayer Point, you should Ultra Ascend as quickly after obtaining a point as possible.

There is a spreadsheet available to help determine the best ways to distribute your Ultra Slayer Points for optimal results affecting your gameplay. Spreadsheet is by courtesy of Nesth.
It is also worth noting that while some people do not share the same opinion, it is generally accepted to distribute your stones the same way regardless of your style of gameplay - active or idle. Even if you believe you idle more and don't play actively enough to justify upgrading your Stone of Activity, that has already been taken into consideration by Nesth in the spreadsheet provided.

The amount of SP you need for a USP is calculated using , where x is the sum of your earned and unearned USP. You can also consult the chart below for your convenience.

Total USP: Individual Cost in SP: Collective Cost in SP:
1 600,000 (600k) 600,000 (600k)
2 738,000 (738k) 1,338,000 (1.3m)
3 907,740 (900k) 2,245,740 (2.2m)
4 1,116,520 (1.1m) 3,362,260 (3.3m)
5 1,373,320 (1.3m) 4,735,580 (4.7m)
6 1,689,183 (1.6m) 6,424,763 (6.4m)
7 2,077,696 (2.0m) 8,502,459 (8.5m)
8 2,555,566 (2.5m) 11,058,025 (11.0m)
9 3,143,346 (3.1m) 14,201,371 (14.2m)
10 3,866,315 (3.8m) 18,067,686 (18.0m)
11 4,755,568 (4.7m) 22,823,254 (22.8m)
12 5,849,348 (5.8m) 28,672,602 (28.6m)
13 7,194,698 (7.1m) 35,867,300 (35.8m)
14 8,849,479 (8.8m) 44,716,779 (44.7m)
15 10,884,859 (10.8m) 55,601,638 (55.6m)
16 13,388,377 (13.3m) 68,990,015 (68.9m)
17 16,467,703 (16.4m) 85,457,718 (85.4m)
18 20,255,275 (20.2m) 105,712,993 (105.7m)
19 24,913,988 (24.9m) 130,626,981 (130.6m)
20 30,644,206 (30.6m) 161,271,187 (161.2m)
21 37,692,373 (37.6m) 198,963,560 (198.9m)
22 46,361,619 (46.3m) 245,325,179 (245.3m)
23 57,024,791 (57.0m) 302,349,970 (302.3m)
24 70,140,493 (70.1m) 372,490,463 (372.4m)
25 86,272,806 (86.2m) 458,763,269 (458.7m)
26 106,115,552 (106.1m) 564,878,821 (564.8m)
27 130,522,129 (130.5m) 695,400,950 (695.4m)
28 160,542,218 (160.5m) 855,943,168 (855.9m)
29 197,466,928 (197.4m) 1,053,410,096 (1.0b)
30 242,884,322 (242.8m) 1,296,294,418 (1.2b)
31 298,747,716 (298.7m) 1,595,042,134 (1.5b)
32 367,459,691 (367.4m) 1,962,501,825 (1.9b)
33 451,975,419 (451.9m) 2,414,477,244 (2.4b)
34 555,929,766 (555.9m) 2,970,407,010 (2.9b)
35 683,793,612 (683.7m) 3,654,200,622 (3.6b)
36 841,066,143 (841.0m) 4,495,266,765 (4.4b)
37 1,034,511,356 (1.0b) 5,529,778,121 (5.5b)
38 1,272,448,967 (1.2b) 6,802,227,088 (6.8b)
39 1,565,112,230 (1.5b) 8,367,339,318 (8.3b)
40 1,925,088,043 (1.9b) 10,292,427,361 (10.2b)
41 2,367,858,293 (2.3b) 12,660,285,654 (12.6b)
42 2,912,465,700 (2.9b) 15,572,751,354 (15.5b)
43 3,582,332,811 (3.5b) 19,155,084,165 (19.1b)
44 4,406,269,358 (4.4b) 23,561,353,523 (23.5b)
45 5,419,711,310 (5.4b) 28,981,064,833 (28.9b)
46 6,666,244,911 (6.6b) 35,647,309,744 (35.6b)
47 8,199,481,241 (8.1b) 43,846,790,985 (43.8b)
48 10,085,361,926 (10.0b) 53,932,152,911 (53.9b)
49 12,404,995,169 (12.4b) 66,337,148,080 (66.3b)
50 15,258,144,058 (15.2b) 81,595,292,138 (81.5b)
51 18,767,517,191 (18.7b) 100,362,809,329 (100.3b)
52 23,084,046,145 (23.0b) 123,446,855,474 (123.4b)
53 28,393,376,758 (28.3b) 151,840,232,232 (151.8b)
54 34,923,853,413 (34.9b) 186,764,085,645 (186.7b)
55 42,956,339,698 (42.9b) 229,720,425,343 (229.7b)
56 52,836,297,828 (52.8b) 282,556,723,171 (282.5b)
57 64,988,646,329 (64.9b) 347,545,369,500 (347.5b)
58 79,936,034,984 (79.9b) 427,481,404,484 (427.4b)
59 98,321,323,031 (98.3b) 525,802,727,515 (525.8b)
60 120,935,227,328 (120.9b) 646,737,954,843 (646.7b)
61 148,750,329,613 (148.7b) 795,488,284,456 (795.4b)
62 182,962,905,424 (182.9b) 978,451,189,880 (978.4b)
63 225,044,373,672 (225.0b) 1,203,495,563,552 (1.2t)
64 276,804,579,617 (276.8b) 1,480,300,143,169 (1.4t)
65 340,469,632,928 (340.4b) 1,820,769,776,097 (1.8t)
66 418,777,648,502 (418.7b) 2,239,547,424,599 (2.2t)
67 515,096,507,657 (515.0b) 2,754,643,932,256 (2.7t)
68 633,568,704,419 (633.5b) 3,388,212,636,675 (3.3t)
69 779,289,506,435 (779.2b) 4,167,502,143,110 (4.1t)
70 958,526,092,915 (958.5b) 5,126,028,236,025 (5.1t)
71 1,178,987,094,285 (1.1t) 6,305,015,330,310 (6.3t)
72 1,450,154,125,971 (1.4t) 7,755,169,456,281 (7.7t)
73 1,783,689,574,944 (1.7t) 9,538,859,031,225 (9.5t)
74 2,193,938,177,182 (2.1t) 11,732,797,208,407 (11.7t)
75 2,698,543,957,934 (2.6t) 14,431,341,166,341 (14.4t)
76 3,319,209,068,258 (3.3t) 17,750,550,234,599 (17.7t)
77 4,082,627,153,958 (4.0t) 21,833,177,388,557 (21.8t)
78 5,021,631,399,368 (5.0t) 26,854,808,787,925 (26.8t)
79 6,176,606,621,222 (6.1t) 33,031,415,409,147 (33.0t)
80 7,597,226,144,104 (7.5t) 40,628,641,553,251 (40.6t)
81 9,344,588,157,247 (9.3t) 49,973,229,710,498 (49.9t)
82 11,493,843,433,414 (11.4t) 61,467,073,143,912 (61.4t)
83 14,137,427,423,100 (14.1t) 75,604,500,567,012 (75.6t)
84 17,389,035,730,413 (17.3t) 92,993,536,297,425 (92.9t)
85 21,388,513,948,408 (21.3t) 114,382,050,245,833 (114.3t)
86 26,307,872,156,541 (26.3t) 140,689,922,402,374 (140.6t)
87 32,358,682,752,546 (32.3t) 173,048,605,154,920 (173.0t)
88 39,801,179,785,631 (39.8t) 212,849,784,940,551 (212.8t)
89 48,955,451,136,326 (48.9t) 261,805,236,076,877 (261.8t)
90 60,215,204,897,682 (60.2t) 322,020,440,974,559 (322.0t)
91 74,064,702,024,148 (74.0t) 396,085,142,998,707 (396.0t)
92 91,099,583,489,702 (91.0t) 487,184,726,488,409 (487.1t)
93 112,052,487,692,334 (112.0t) 599,237,214,180,743 (599.2t)
94 137,824,559,861,571 (137.8t) 737,061,774,042,314 (737.0t)
95 169,524,208,629,732 (169.5t) 906,585,982,672,046 (906.5t)
96 208,514,776,614,571 (208.5t) 1,115,100,759,286,620 (1.1q)
97 256,473,175,235,922 (256.4t) 1,371,573,934,522,540 (1.3q)
98 315,462,005,540,184 (315.4t) 1,687,035,940,062,720 (1.6q)
99 388,018,266,814,426 (388.0t) 2,075,054,206,877,150 (2.0q)
100 477,262,468,181,744 (477.2t) 2,552,316,675,058,890 (2.5q)

These values are also provided by Nesth in the spreadsheet mentioned above.

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