diff --git a/extensions/openpower-pels/mru.cpp b/extensions/openpower-pels/mru.cpp
new file mode 100644
index 0000000..89e0cfe
--- /dev/null
+++ b/extensions/openpower-pels/mru.cpp
@@ -0,0 +1,53 @@
+#include "mru.hpp"
+
+#include <phosphor-logging/log.hpp>
+
+namespace openpower
+{
+namespace pels
+{
+namespace src
+{
+
+using namespace phosphor::logging;
+
+MRU::MRU(Stream& pel)
+{
+    pel >> _type >> _size >> _flags >> _reserved4B;
+
+    size_t numMRUs = _flags & 0xF;
+
+    for (size_t i = 0; i < numMRUs; i++)
+    {
+        MRUCallout mru;
+        pel >> mru.priority;
+        pel >> mru.id;
+        _mrus.push_back(std::move(mru));
+    }
+
+    size_t actualSize = sizeof(_type) + sizeof(_size) + sizeof(_flags) +
+                        sizeof(_reserved4B) +
+                        (sizeof(MRUCallout) * _mrus.size());
+    if (_size != actualSize)
+    {
+        log<level::WARNING>("MRU callout section in PEL has listed size that "
+                            "doesn't match actual size",
+                            entry("SUBSTRUCTURE_SIZE=%lu", _size),
+                            entry("NUM_MRUS=%lu", _mrus.size()),
+                            entry("ACTUAL_SIZE=%lu", actualSize));
+    }
+}
+
+void MRU::flatten(Stream& pel)
+{
+    pel << _type << _size << _flags << _reserved4B;
+
+    for (auto& mru : _mrus)
+    {
+        pel << mru.priority;
+        pel << mru.id;
+    }
+}
+} // namespace src
+} // namespace pels
+} // namespace openpower