EPON (Ethernet-based passive optical network) is optical-fiber-based access technology and is becoming a primary one for the next generation access network. But the Polling mechanism of IEEE 802.3ah EPON has low bandwidth efficiency, and many available bandwidths are wasted through UWR (unused window remainder), USR (unused slot remainder), UQR (unused queue remainder), and UPR (unused package remainder) produced by its DBA (dynamic bandwidth allocation) algorithm. IPACT (interleaved Polling with adaptive cycle time) EPON presents a new Polling mechanism with high bandwidth efficiency, but its DBA algorithm has the same disadvantages as IEEE 802.3ah. Based on IPACT, this paper presents an implement mechanism on distributed EPON utility DBA, it can provide user service different treatment according to his SLA (service level agreement). By a concentrated and a distributed recursive utility algorithms, it effectively diminishes UWR-reproduced and UQR. By a distributed UPR diminishing mechanism, it reduces UPR. By putting forward a USR diminish mechanism based on interleaved baton, it increases the success probability of diminishing USR, and by adding the USR of baton-sender to the grant of his baton-receiver, it improves the bandwidth efficiency. The simulation results verify it merits well.