I'm thinking about 2 things :
-network traffic (maybe it's being hit by ARP or broadcast storm ?). Take a wireshark capture and see fi there's any traffic not meant for the ACS that is there.
-Amount of authentication per second. Maybe there's a device sending 1 trillion authentication request per second ? Check the AAA authentication logs for failed or passed auths.
And also : does a reboot of the ACS solves the load or it comes back quite quickly at 86% ? If it solves it for some time, it could be a memory leak or sth internal to ACS. If the load is directly back at 86%, I'm thinking about external factors.
Nicolas