diff --git a/arch/ia64/kernel/time.c b/arch/ia64/kernel/time.c
index 4ee36781704..f0ebb342409 100644
--- a/arch/ia64/kernel/time.c
+++ b/arch/ia64/kernel/time.c
@@ -93,7 +93,10 @@ void ia64_account_on_switch(struct task_struct *prev, struct task_struct *next)
 	now = ia64_get_itc();
 
 	delta_stime = cycle_to_cputime(pi->ac_stime + (now - pi->ac_stamp));
-	account_system_time(prev, 0, delta_stime, delta_stime);
+	if (idle_task(smp_processor_id()) != prev)
+		account_system_time(prev, 0, delta_stime, delta_stime);
+	else
+		account_idle_time(delta_stime);
 
 	if (pi->ac_utime) {
 		delta_utime = cycle_to_cputime(pi->ac_utime);
@@ -120,7 +123,10 @@ void account_system_vtime(struct task_struct *tsk)
 	now = ia64_get_itc();
 
 	delta_stime = cycle_to_cputime(ti->ac_stime + (now - ti->ac_stamp));
-	account_system_time(tsk, 0, delta_stime, delta_stime);
+	if (irq_count() || idle_task(smp_processor_id()) != tsk)
+		account_system_time(tsk, 0, delta_stime, delta_stime);
+	else
+		account_idle_time(delta_stime);
 	ti->ac_stime = 0;
 
 	ti->ac_stamp = now;
diff --git a/arch/powerpc/kernel/process.c b/arch/powerpc/kernel/process.c
index 51b201ddf9a..fb7049c054c 100644
--- a/arch/powerpc/kernel/process.c
+++ b/arch/powerpc/kernel/process.c
@@ -33,6 +33,7 @@
 #include <linux/mqueue.h>
 #include <linux/hardirq.h>
 #include <linux/utsname.h>
+#include <linux/kernel_stat.h>
 
 #include <asm/pgtable.h>
 #include <asm/uaccess.h>
diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 92650ccad2e..3be355c1cfa 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -256,7 +256,10 @@ void account_system_vtime(struct task_struct *tsk)
 		delta += sys_time;
 		get_paca()->system_time = 0;
 	}
-	account_system_time(tsk, 0, delta, deltascaled);
+	if (in_irq() || idle_task(smp_processor_id()) != tsk)
+		account_system_time(tsk, 0, delta, deltascaled);
+	else
+		account_idle_time(delta);
 	per_cpu(cputime_last_delta, smp_processor_id()) = delta;
 	per_cpu(cputime_scaled_last_delta, smp_processor_id()) = deltascaled;
 	local_irq_restore(flags);
@@ -335,8 +338,12 @@ void calculate_steal_time(void)
 	tb = mftb();
 	purr = mfspr(SPRN_PURR);
 	stolen = (tb - pme->tb) - (purr - pme->purr);
-	if (stolen > 0)
-		account_steal_time(current, stolen);
+	if (stolen > 0) {
+		if (idle_task(smp_processor_id()) != current)
+			account_steal_time(stolen);
+		else
+			account_idle_time(stolen);
+	}
 	pme->tb = tb;
 	pme->purr = purr;
 }
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index 07283aea2e5..4a4a34caec5 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -55,13 +55,19 @@ void account_process_tick(struct task_struct *tsk, int user_tick)
 	cputime =  S390_lowcore.system_timer >> 12;
 	S390_lowcore.system_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_system_time(tsk, HARDIRQ_OFFSET, cputime, cputime);
+	if (idle_task(smp_processor_id()) != current)
+		account_system_time(tsk, HARDIRQ_OFFSET, cputime, cputime);
+	else
+		account_idle_time(cputime);
 
 	cputime = S390_lowcore.steal_clock;
 	if ((__s64) cputime > 0) {
 		cputime >>= 12;
 		S390_lowcore.steal_clock -= cputime << 12;
-		account_steal_time(tsk, cputime);
+		if (idle_task(smp_processor_id()) != current)
+			account_steal_time(cputime);
+		else
+			account_idle_time(cputime);
 	}
 }
 
@@ -87,7 +93,10 @@ void account_vtime(struct task_struct *tsk)
 	cputime =  S390_lowcore.system_timer >> 12;
 	S390_lowcore.system_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_system_time(tsk, 0, cputime, cputime);
+	if (idle_task(smp_processor_id()) != current)
+		account_system_time(tsk, 0, cputime, cputime);
+	else
+		account_idle_time(cputime);
 }
 
 /*
@@ -107,7 +116,10 @@ void account_system_vtime(struct task_struct *tsk)
 	cputime =  S390_lowcore.system_timer >> 12;
 	S390_lowcore.system_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_system_time(tsk, 0, cputime, cputime);
+	if (in_irq() || idle_task(smp_processor_id()) != current)
+		account_system_time(tsk, 0, cputime, cputime);
+	else
+		account_idle_time(cputime);
 }
 EXPORT_SYMBOL_GPL(account_system_vtime);
 
diff --git a/arch/x86/xen/time.c b/arch/x86/xen/time.c
index c9f7cda48ed..732e52dc991 100644
--- a/arch/x86/xen/time.c
+++ b/arch/x86/xen/time.c
@@ -132,8 +132,7 @@ static void do_stolen_accounting(void)
 	*snap = state;
 
 	/* Add the appropriate number of ticks of stolen time,
-	   including any left-overs from last time.  Passing NULL to
-	   account_steal_time accounts the time as stolen. */
+	   including any left-overs from last time. */
 	stolen = runnable + offline + __get_cpu_var(residual_stolen);
 
 	if (stolen < 0)
@@ -141,11 +140,10 @@ static void do_stolen_accounting(void)
 
 	ticks = iter_div_u64_rem(stolen, NS_PER_TICK, &stolen);
 	__get_cpu_var(residual_stolen) = stolen;
-	account_steal_time(NULL, ticks);
+	account_steal_ticks(ticks);
 
 	/* Add the appropriate number of ticks of blocked time,
-	   including any left-overs from last time.  Passing idle to
-	   account_steal_time accounts the time as idle/wait. */
+	   including any left-overs from last time. */
 	blocked += __get_cpu_var(residual_blocked);
 
 	if (blocked < 0)
@@ -153,7 +151,7 @@ static void do_stolen_accounting(void)
 
 	ticks = iter_div_u64_rem(blocked, NS_PER_TICK, &blocked);
 	__get_cpu_var(residual_blocked) = blocked;
-	account_steal_time(idle_task(smp_processor_id()), ticks);
+	account_idle_ticks(ticks);
 }
 
 /*
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index c78a459662a..570d2041311 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -81,6 +81,11 @@ static inline unsigned int kstat_irqs(unsigned int irq)
 extern unsigned long long task_delta_exec(struct task_struct *);
 extern void account_user_time(struct task_struct *, cputime_t, cputime_t);
 extern void account_system_time(struct task_struct *, int, cputime_t, cputime_t);
-extern void account_steal_time(struct task_struct *, cputime_t);
+extern void account_steal_time(cputime_t);
+extern void account_idle_time(cputime_t);
+
+extern void account_process_tick(struct task_struct *, int user);
+extern void account_steal_ticks(unsigned long ticks);
+extern void account_idle_ticks(unsigned long ticks);
 
 #endif /* _LINUX_KERNEL_STAT_H */
diff --git a/include/linux/sched.h b/include/linux/sched.h
index 8395e715809..b475d4db805 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -284,7 +284,6 @@ long io_schedule_timeout(long timeout);
 
 extern void cpu_init (void);
 extern void trap_init(void);
-extern void account_process_tick(struct task_struct *task, int user);
 extern void update_process_times(int user);
 extern void scheduler_tick(void);
 
diff --git a/kernel/sched.c b/kernel/sched.c
index 5b03679ff71..635eaffe1e4 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -4139,7 +4139,6 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 			 cputime_t cputime, cputime_t cputime_scaled)
 {
 	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
-	struct rq *rq = this_rq();
 	cputime64_t tmp;
 
 	if ((p->flags & PF_VCPU) && (irq_count() - hardirq_offset == 0)) {
@@ -4158,37 +4157,84 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 		cpustat->irq = cputime64_add(cpustat->irq, tmp);
 	else if (softirq_count())
 		cpustat->softirq = cputime64_add(cpustat->softirq, tmp);
-	else if (p != rq->idle)
-		cpustat->system = cputime64_add(cpustat->system, tmp);
-	else if (atomic_read(&rq->nr_iowait) > 0)
-		cpustat->iowait = cputime64_add(cpustat->iowait, tmp);
 	else
-		cpustat->idle = cputime64_add(cpustat->idle, tmp);
+		cpustat->system = cputime64_add(cpustat->system, tmp);
+
 	/* Account for system time used */
 	acct_update_integrals(p);
 }
 
 /*
  * Account for involuntary wait time.
- * @p: the process from which the cpu time has been stolen
  * @steal: the cpu time spent in involuntary wait
  */
-void account_steal_time(struct task_struct *p, cputime_t steal)
+void account_steal_time(cputime_t cputime)
 {
 	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
-	cputime64_t tmp = cputime_to_cputime64(steal);
+	cputime64_t cputime64 = cputime_to_cputime64(cputime);
+
+	cpustat->steal = cputime64_add(cpustat->steal, cputime64);
+}
+
+/*
+ * Account for idle time.
+ * @cputime: the cpu time spent in idle wait
+ */
+void account_idle_time(cputime_t cputime)
+{
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+	cputime64_t cputime64 = cputime_to_cputime64(cputime);
 	struct rq *rq = this_rq();
 
-	if (p == rq->idle) {
-		p->stime = cputime_add(p->stime, steal);
-		if (atomic_read(&rq->nr_iowait) > 0)
-			cpustat->iowait = cputime64_add(cpustat->iowait, tmp);
-		else
-			cpustat->idle = cputime64_add(cpustat->idle, tmp);
-	} else
-		cpustat->steal = cputime64_add(cpustat->steal, tmp);
+	if (atomic_read(&rq->nr_iowait) > 0)
+		cpustat->iowait = cputime64_add(cpustat->iowait, cputime64);
+	else
+		cpustat->idle = cputime64_add(cpustat->idle, cputime64);
 }
 
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+
+/*
+ * Account a single tick of cpu time.
+ * @p: the process that the cpu time gets accounted to
+ * @user_tick: indicates if the tick is a user or a system tick
+ */
+void account_process_tick(struct task_struct *p, int user_tick)
+{
+	cputime_t one_jiffy = jiffies_to_cputime(1);
+	cputime_t one_jiffy_scaled = cputime_to_scaled(one_jiffy);
+	struct rq *rq = this_rq();
+
+	if (user_tick)
+		account_user_time(p, one_jiffy, one_jiffy_scaled);
+	else if (p != rq->idle)
+		account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
+				    one_jiffy_scaled);
+	else
+		account_idle_time(one_jiffy);
+}
+
+/*
+ * Account multiple ticks of steal time.
+ * @p: the process from which the cpu time has been stolen
+ * @ticks: number of stolen ticks
+ */
+void account_steal_ticks(unsigned long ticks)
+{
+	account_steal_time(jiffies_to_cputime(ticks));
+}
+
+/*
+ * Account multiple ticks of idle time.
+ * @ticks: number of stolen ticks
+ */
+void account_idle_ticks(unsigned long ticks)
+{
+	account_idle_time(jiffies_to_cputime(ticks));
+}
+
+#endif
+
 /*
  * Use precise platform statistics if available:
  */
diff --git a/kernel/time/tick-sched.c b/kernel/time/tick-sched.c
index 1f2fce2479f..611fa4c0baa 100644
--- a/kernel/time/tick-sched.c
+++ b/kernel/time/tick-sched.c
@@ -419,8 +419,9 @@ void tick_nohz_restart_sched_tick(void)
 {
 	int cpu = smp_processor_id();
 	struct tick_sched *ts = &per_cpu(tick_cpu_sched, cpu);
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
 	unsigned long ticks;
-	cputime_t cputime;
+#endif
 	ktime_t now;
 
 	local_irq_disable();
@@ -442,6 +443,7 @@ void tick_nohz_restart_sched_tick(void)
 	tick_do_update_jiffies64(now);
 	cpu_clear(cpu, nohz_cpu_mask);
 
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
 	/*
 	 * We stopped the tick in idle. Update process times would miss the
 	 * time we slept as update_process_times does only a 1 tick
@@ -451,12 +453,9 @@ void tick_nohz_restart_sched_tick(void)
 	/*
 	 * We might be one off. Do not randomly account a huge number of ticks!
 	 */
-	if (ticks && ticks < LONG_MAX) {
-		add_preempt_count(HARDIRQ_OFFSET);
-		cputime = jiffies_to_cputime(ticks);
-		account_system_time(current, HARDIRQ_OFFSET, cputime, cputime);
-		sub_preempt_count(HARDIRQ_OFFSET);
-	}
+	if (ticks && ticks < LONG_MAX)
+		account_idle_ticks(ticks);
+#endif
 
 	touch_softlockup_watchdog();
 	/*
diff --git a/kernel/timer.c b/kernel/timer.c
index b5efb528aa1..dee3f641a7a 100644
--- a/kernel/timer.c
+++ b/kernel/timer.c
@@ -1018,19 +1018,6 @@ unsigned long get_next_timer_interrupt(unsigned long now)
 }
 #endif
 
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
-void account_process_tick(struct task_struct *p, int user_tick)
-{
-	cputime_t one_jiffy = jiffies_to_cputime(1);
-
-	if (user_tick)
-		account_user_time(p, one_jiffy, cputime_to_scaled(one_jiffy));
-	else
-		account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
-				    cputime_to_scaled(one_jiffy));
-}
-#endif
-
 /*
  * Called from the timer interrupt handler to charge one tick to the current
  * process.  user_tick is 1 if the tick is user time, 0 for system.