diff --git a/arch/ia64/include/asm/cputime.h b/arch/ia64/include/asm/cputime.h
index 040b3163800123763abd1e0c1bb529518bbb83cb..e2d3f5baf265408b49a201e8fa07e3b3b24fe939 100644
--- a/arch/ia64/include/asm/cputime.h
+++ b/arch/ia64/include/asm/cputime.h
@@ -11,19 +11,19 @@
  * as published by the Free Software Foundation; either version
  * 2 of the License, or (at your option) any later version.
  *
- * If we have CONFIG_VIRT_CPU_ACCOUNTING, we measure cpu time in nsec.
+ * If we have CONFIG_VIRT_CPU_ACCOUNTING_NATIVE, we measure cpu time in nsec.
  * Otherwise we measure cpu time in jiffies using the generic definitions.
  */
 
 #ifndef __IA64_CPUTIME_H
 #define __IA64_CPUTIME_H
 
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 # include <asm-generic/cputime.h>
 #else
 # include <asm/processor.h>
 # include <asm-generic/cputime_nsecs.h>
 extern void arch_vtime_task_switch(struct task_struct *tsk);
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 #endif /* __IA64_CPUTIME_H */
diff --git a/arch/ia64/include/asm/thread_info.h b/arch/ia64/include/asm/thread_info.h
index ff2ae41365840a616b4a7b6211aed1b2678c6e0a..020d655ed082bf9aabbf31a9091468e9045acb0d 100644
--- a/arch/ia64/include/asm/thread_info.h
+++ b/arch/ia64/include/asm/thread_info.h
@@ -31,7 +31,7 @@ struct thread_info {
 	mm_segment_t addr_limit;	/* user-level address space limit */
 	int preempt_count;		/* 0=premptable, <0=BUG; will also serve as bh-counter */
 	struct restart_block restart_block;
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	__u64 ac_stamp;
 	__u64 ac_leave;
 	__u64 ac_stime;
@@ -69,7 +69,7 @@ struct thread_info {
 #define task_stack_page(tsk)	((void *)(tsk))
 
 #define __HAVE_THREAD_FUNCTIONS
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 #define setup_thread_stack(p, org)			\
 	*task_thread_info(p) = *task_thread_info(org);	\
 	task_thread_info(p)->ac_stime = 0;		\
diff --git a/arch/ia64/include/asm/xen/minstate.h b/arch/ia64/include/asm/xen/minstate.h
index c57fa910f2c937e7473a9ea63e5ac9a7be74c86c..00cf03e0cb8295c8f489107cc025bf6fd377b108 100644
--- a/arch/ia64/include/asm/xen/minstate.h
+++ b/arch/ia64/include/asm/xen/minstate.h
@@ -1,5 +1,5 @@
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 /* read ar.itc in advance, and use it before leaving bank 0 */
 #define XEN_ACCOUNT_GET_STAMP		\
 	MOV_FROM_ITC(pUStk, p6, r20, r2);
diff --git a/arch/ia64/kernel/asm-offsets.c b/arch/ia64/kernel/asm-offsets.c
index a48bd9a9927bb3b42c7b2076bb0c4b359d83a2e5..46c9e3007315dedc0ca9c7aa38f8a1e522b3ca58 100644
--- a/arch/ia64/kernel/asm-offsets.c
+++ b/arch/ia64/kernel/asm-offsets.c
@@ -41,7 +41,7 @@ void foo(void)
 	DEFINE(TI_FLAGS, offsetof(struct thread_info, flags));
 	DEFINE(TI_CPU, offsetof(struct thread_info, cpu));
 	DEFINE(TI_PRE_COUNT, offsetof(struct thread_info, preempt_count));
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	DEFINE(TI_AC_STAMP, offsetof(struct thread_info, ac_stamp));
 	DEFINE(TI_AC_LEAVE, offsetof(struct thread_info, ac_leave));
 	DEFINE(TI_AC_STIME, offsetof(struct thread_info, ac_stime));
diff --git a/arch/ia64/kernel/entry.S b/arch/ia64/kernel/entry.S
index 6bfd8429ee0f4a6aedd72aa051030928f72085fa..7a53530f22c219eb877d81d2392a85722e9503dc 100644
--- a/arch/ia64/kernel/entry.S
+++ b/arch/ia64/kernel/entry.S
@@ -724,7 +724,7 @@ GLOBAL_ENTRY(__paravirt_leave_syscall)
 #endif
 .global __paravirt_work_processed_syscall;
 __paravirt_work_processed_syscall:
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	adds r2=PT(LOADRS)+16,r12
 	MOV_FROM_ITC(pUStk, p9, r22, r19)	// fetch time at leave
 	adds r18=TI_FLAGS+IA64_TASK_SIZE,r13
@@ -762,7 +762,7 @@ __paravirt_work_processed_syscall:
 
 	ld8 r29=[r2],16		// M0|1 load cr.ipsr
 	ld8 r28=[r3],16		// M0|1 load cr.iip
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 (pUStk) add r14=TI_AC_LEAVE+IA64_TASK_SIZE,r13
 	;;
 	ld8 r30=[r2],16		// M0|1 load cr.ifs
@@ -793,7 +793,7 @@ __paravirt_work_processed_syscall:
 	ld8.fill r1=[r3],16			// M0|1 load r1
 (pUStk) mov r17=1				// A
 	;;
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 (pUStk) st1 [r15]=r17				// M2|3
 #else
 (pUStk) st1 [r14]=r17				// M2|3
@@ -813,7 +813,7 @@ __paravirt_work_processed_syscall:
 	shr.u r18=r19,16		// I0|1 get byte size of existing "dirty" partition
 	COVER				// B    add current frame into dirty partition & set cr.ifs
 	;;
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	mov r19=ar.bsp			// M2   get new backing store pointer
 	st8 [r14]=r22			// M	save time at leave
 	mov f10=f0			// F    clear f10
@@ -948,7 +948,7 @@ GLOBAL_ENTRY(__paravirt_leave_kernel)
 	adds r16=PT(CR_IPSR)+16,r12
 	adds r17=PT(CR_IIP)+16,r12
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	.pred.rel.mutex pUStk,pKStk
 	MOV_FROM_PSR(pKStk, r22, r29)	// M2 read PSR now that interrupts are disabled
 	MOV_FROM_ITC(pUStk, p9, r22, r29)	// M  fetch time at leave
@@ -981,7 +981,7 @@ GLOBAL_ENTRY(__paravirt_leave_kernel)
 	;;
 	ld8.fill r12=[r16],16
 	ld8.fill r13=[r17],16
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 (pUStk)	adds r3=TI_AC_LEAVE+IA64_TASK_SIZE,r18
 #else
 (pUStk)	adds r18=IA64_TASK_THREAD_ON_USTACK_OFFSET,r18
@@ -989,7 +989,7 @@ GLOBAL_ENTRY(__paravirt_leave_kernel)
 	;;
 	ld8 r20=[r16],16	// ar.fpsr
 	ld8.fill r15=[r17],16
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 (pUStk)	adds r18=IA64_TASK_THREAD_ON_USTACK_OFFSET,r18	// deferred
 #endif
 	;;
@@ -997,7 +997,7 @@ GLOBAL_ENTRY(__paravirt_leave_kernel)
 	ld8.fill r2=[r17]
 (pUStk)	mov r17=1
 	;;
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	//  mmi_ :  ld8 st1 shr;;         mmi_ : st8 st1 shr;;
 	//  mib  :  mov add br        ->  mib  : ld8 add br
 	//  bbb_ :  br  nop cover;;       mbb_ : mov br  cover;;
diff --git a/arch/ia64/kernel/fsys.S b/arch/ia64/kernel/fsys.S
index e662f178b990ab660526154dfa505c5452d57bf6..c4cd45d97749bf610f55b8be24a04ba5b7cec107 100644
--- a/arch/ia64/kernel/fsys.S
+++ b/arch/ia64/kernel/fsys.S
@@ -529,7 +529,7 @@ GLOBAL_ENTRY(paravirt_fsys_bubble_down)
 	nop.i 0
 	;;
 	mov ar.rsc=0				// M2   set enforced lazy mode, pl 0, LE, loadrs=0
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	MOV_FROM_ITC(p0, p6, r30, r23)		// M    get cycle for accounting
 #else
 	nop.m 0
@@ -555,7 +555,7 @@ GLOBAL_ENTRY(paravirt_fsys_bubble_down)
 	cmp.ne pKStk,pUStk=r0,r0		// A    set pKStk <- 0, pUStk <- 1
 	br.call.sptk.many b7=ia64_syscall_setup	// B
 	;;
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	// mov.m r30=ar.itc is called in advance
 	add r16=TI_AC_STAMP+IA64_TASK_SIZE,r2
 	add r17=TI_AC_LEAVE+IA64_TASK_SIZE,r2
diff --git a/arch/ia64/kernel/head.S b/arch/ia64/kernel/head.S
index 4738ff7bd66a28e35b260ea3706058fbf56adbda..9be4e497f3d3c253aa36c87459cdb4830a9e4fa7 100644
--- a/arch/ia64/kernel/head.S
+++ b/arch/ia64/kernel/head.S
@@ -1073,7 +1073,7 @@ END(ia64_native_sched_clock)
 sched_clock = ia64_native_sched_clock
 #endif
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 GLOBAL_ENTRY(cycle_to_cputime)
 	alloc r16=ar.pfs,1,0,0,0
 	addl r8=THIS_CPU(ia64_cpu_info) + IA64_CPUINFO_NSEC_PER_CYC_OFFSET,r0
@@ -1091,7 +1091,7 @@ GLOBAL_ENTRY(cycle_to_cputime)
 	shrp r8=r9,r8,IA64_NSEC_PER_CYC_SHIFT
 	br.ret.sptk.many rp
 END(cycle_to_cputime)
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 #ifdef CONFIG_IA64_BRL_EMU
 
diff --git a/arch/ia64/kernel/ivt.S b/arch/ia64/kernel/ivt.S
index fa25689fc453b36e1cb455782af442bdbf8017ee..689ffcaa284e4ddbdbe1503b12d0713c7cb5c017 100644
--- a/arch/ia64/kernel/ivt.S
+++ b/arch/ia64/kernel/ivt.S
@@ -784,7 +784,7 @@ ENTRY(break_fault)
 
 (p8)	adds r28=16,r28				// A    switch cr.iip to next bundle
 (p9)	adds r8=1,r8				// A    increment ei to next slot
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	;;
 	mov b6=r30				// I0   setup syscall handler branch reg early
 #else
@@ -801,7 +801,7 @@ ENTRY(break_fault)
 	//
 ///////////////////////////////////////////////////////////////////////
 	st1 [r16]=r0				// M2|3 clear current->thread.on_ustack flag
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	MOV_FROM_ITC(p0, p14, r30, r18)		// M    get cycle for accounting
 #else
 	mov b6=r30				// I0   setup syscall handler branch reg early
@@ -817,7 +817,7 @@ ENTRY(break_fault)
 	cmp.eq p14,p0=r9,r0			// A    are syscalls being traced/audited?
 	br.call.sptk.many b7=ia64_syscall_setup	// B
 1:
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	// mov.m r30=ar.itc is called in advance, and r13 is current
 	add r16=TI_AC_STAMP+IA64_TASK_SIZE,r13	// A
 	add r17=TI_AC_LEAVE+IA64_TASK_SIZE,r13	// A
@@ -1043,7 +1043,7 @@ END(ia64_syscall_setup)
 	DBG_FAULT(16)
 	FAULT(16)
 
-#if defined(CONFIG_VIRT_CPU_ACCOUNTING) && defined(__IA64_ASM_PARAVIRTUALIZED_NATIVE)
+#if defined(CONFIG_VIRT_CPU_ACCOUNTING_NATIVE) && defined(__IA64_ASM_PARAVIRTUALIZED_NATIVE)
 	/*
 	 * There is no particular reason for this code to be here, other than
 	 * that there happens to be space here that would go unused otherwise.
diff --git a/arch/ia64/kernel/minstate.h b/arch/ia64/kernel/minstate.h
index d56753a11636b723b402a32df60fc762af3c5e38..cc82a7d744c985ce18b0a70512cd54234d71aefa 100644
--- a/arch/ia64/kernel/minstate.h
+++ b/arch/ia64/kernel/minstate.h
@@ -4,7 +4,7 @@
 #include "entry.h"
 #include "paravirt_inst.h"
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 /* read ar.itc in advance, and use it before leaving bank 0 */
 #define ACCOUNT_GET_STAMP				\
 (pUStk) mov.m r20=ar.itc;
diff --git a/arch/ia64/kernel/time.c b/arch/ia64/kernel/time.c
index 88a794536bc01b9e55ec0b41aa00b37c55653eea..a3a3f5a1cb3a0c6f796b08838d305084d31b4f34 100644
--- a/arch/ia64/kernel/time.c
+++ b/arch/ia64/kernel/time.c
@@ -77,7 +77,7 @@ static struct clocksource clocksource_itc = {
 };
 static struct clocksource *itc_clocksource;
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 
 #include <linux/kernel_stat.h>
 
@@ -142,7 +142,7 @@ void vtime_account_idle(struct task_struct *tsk)
 	account_idle_time(vtime_delta(tsk));
 }
 
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 static irqreturn_t
 timer_interrupt (int irq, void *dev_id)
diff --git a/arch/powerpc/configs/chroma_defconfig b/arch/powerpc/configs/chroma_defconfig
index 29bb11ec6c640677a73c3e16058897789f1fba2f..4f35fc4623856888f441489e3a43abc6750ccd50 100644
--- a/arch/powerpc/configs/chroma_defconfig
+++ b/arch/powerpc/configs/chroma_defconfig
@@ -1,6 +1,6 @@
 CONFIG_PPC64=y
 CONFIG_PPC_BOOK3E_64=y
-# CONFIG_VIRT_CPU_ACCOUNTING is not set
+# CONFIG_VIRT_CPU_ACCOUNTING_NATIVE is not set
 CONFIG_SMP=y
 CONFIG_NR_CPUS=256
 CONFIG_EXPERIMENTAL=y
diff --git a/arch/powerpc/configs/corenet64_smp_defconfig b/arch/powerpc/configs/corenet64_smp_defconfig
index 88fa5c46f66f5481e2d62dfc0e4990fff4f782f3..f7df8362911fc80644b03badd8c639538ff59afd 100644
--- a/arch/powerpc/configs/corenet64_smp_defconfig
+++ b/arch/powerpc/configs/corenet64_smp_defconfig
@@ -1,6 +1,6 @@
 CONFIG_PPC64=y
 CONFIG_PPC_BOOK3E_64=y
-# CONFIG_VIRT_CPU_ACCOUNTING is not set
+# CONFIG_VIRT_CPU_ACCOUNTING_NATIVE is not set
 CONFIG_SMP=y
 CONFIG_NR_CPUS=2
 CONFIG_EXPERIMENTAL=y
diff --git a/arch/powerpc/configs/pasemi_defconfig b/arch/powerpc/configs/pasemi_defconfig
index 840a2c2d043085434b715dfffa3d4399e70f383b..bcedeea0df8934424b94fc30d7c567f0a0b611ca 100644
--- a/arch/powerpc/configs/pasemi_defconfig
+++ b/arch/powerpc/configs/pasemi_defconfig
@@ -1,6 +1,6 @@
 CONFIG_PPC64=y
 CONFIG_ALTIVEC=y
-# CONFIG_VIRT_CPU_ACCOUNTING is not set
+# CONFIG_VIRT_CPU_ACCOUNTING_NATIVE is not set
 CONFIG_SMP=y
 CONFIG_NR_CPUS=2
 CONFIG_EXPERIMENTAL=y
diff --git a/arch/powerpc/include/asm/cputime.h b/arch/powerpc/include/asm/cputime.h
index 483733bd06d4e9bda0689c4fba66849e2471b7c2..607559ab271ff98b45de1f11964416bebaf32841 100644
--- a/arch/powerpc/include/asm/cputime.h
+++ b/arch/powerpc/include/asm/cputime.h
@@ -8,7 +8,7 @@
  * as published by the Free Software Foundation; either version
  * 2 of the License, or (at your option) any later version.
  *
- * If we have CONFIG_VIRT_CPU_ACCOUNTING, we measure cpu time in
+ * If we have CONFIG_VIRT_CPU_ACCOUNTING_NATIVE, we measure cpu time in
  * the same units as the timebase.  Otherwise we measure cpu time
  * in jiffies using the generic definitions.
  */
@@ -16,7 +16,7 @@
 #ifndef __POWERPC_CPUTIME_H
 #define __POWERPC_CPUTIME_H
 
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 #include <asm-generic/cputime.h>
 #ifdef __KERNEL__
 static inline void setup_cputime_one_jiffy(void) { }
@@ -231,5 +231,5 @@ static inline cputime_t clock_t_to_cputime(const unsigned long clk)
 static inline void arch_vtime_task_switch(struct task_struct *tsk) { }
 
 #endif /* __KERNEL__ */
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 #endif /* __POWERPC_CPUTIME_H */
diff --git a/arch/powerpc/include/asm/lppaca.h b/arch/powerpc/include/asm/lppaca.h
index 531fe0c3108f8e157b8a255cb6a2ae8fce142059..b1e7f2af1016c82e6584731a0d0112b80a5eb277 100644
--- a/arch/powerpc/include/asm/lppaca.h
+++ b/arch/powerpc/include/asm/lppaca.h
@@ -145,7 +145,7 @@ struct dtl_entry {
 extern struct kmem_cache *dtl_cache;
 
 /*
- * When CONFIG_VIRT_CPU_ACCOUNTING = y, the cpu accounting code controls
+ * When CONFIG_VIRT_CPU_ACCOUNTING_NATIVE = y, the cpu accounting code controls
  * reading from the dispatch trace log.  If other code wants to consume
  * DTL entries, it can set this pointer to a function that will get
  * called once for each DTL entry that gets processed.
diff --git a/arch/powerpc/include/asm/ppc_asm.h b/arch/powerpc/include/asm/ppc_asm.h
index ea2a86e8ff95bf731a399850cf2c8934b3fa8a19..2d0e1f5d83394a60544cc3a3fa003973c868596b 100644
--- a/arch/powerpc/include/asm/ppc_asm.h
+++ b/arch/powerpc/include/asm/ppc_asm.h
@@ -24,7 +24,7 @@
  * user_time and system_time fields in the paca.
  */
 
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 #define ACCOUNT_CPU_USER_ENTRY(ra, rb)
 #define ACCOUNT_CPU_USER_EXIT(ra, rb)
 #define ACCOUNT_STOLEN_TIME
@@ -70,7 +70,7 @@ END_FW_FTR_SECTION_IFSET(FW_FEATURE_SPLPAR)
 
 #endif /* CONFIG_PPC_SPLPAR */
 
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 /*
  * Macros for storing registers into and loading registers from
diff --git a/arch/powerpc/kernel/entry_64.S b/arch/powerpc/kernel/entry_64.S
index b310a0573625dec8a672c267ab6158f8e90b37a6..a0ca42fb1541f49c61965a2cfdaf3f73b9849eb1 100644
--- a/arch/powerpc/kernel/entry_64.S
+++ b/arch/powerpc/kernel/entry_64.S
@@ -94,7 +94,7 @@ system_call_common:
 	addi	r9,r1,STACK_FRAME_OVERHEAD
 	ld	r11,exception_marker@toc(r2)
 	std	r11,-16(r9)		/* "regshere" marker */
-#if defined(CONFIG_VIRT_CPU_ACCOUNTING) && defined(CONFIG_PPC_SPLPAR)
+#if defined(CONFIG_VIRT_CPU_ACCOUNTING_NATIVE) && defined(CONFIG_PPC_SPLPAR)
 BEGIN_FW_FTR_SECTION
 	beq	33f
 	/* if from user, see if there are any DTL entries to process */
@@ -110,7 +110,7 @@ BEGIN_FW_FTR_SECTION
 	addi	r9,r1,STACK_FRAME_OVERHEAD
 33:
 END_FW_FTR_SECTION_IFSET(FW_FEATURE_SPLPAR)
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING && CONFIG_PPC_SPLPAR */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE && CONFIG_PPC_SPLPAR */
 
 	/*
 	 * A syscall should always be called with interrupts enabled
diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 6f6b1cccc91662037115e69dc072ac1f7a376be5..22c9b67f9983d4ef103bd6fb29ef83498ee4403a 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -143,7 +143,7 @@ EXPORT_SYMBOL_GPL(ppc_proc_freq);
 unsigned long ppc_tb_freq;
 EXPORT_SYMBOL_GPL(ppc_tb_freq);
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 /*
  * Factors for converting from cputime_t (timebase ticks) to
  * jiffies, microseconds, seconds, and clock_t (1/USER_HZ seconds).
@@ -377,7 +377,7 @@ void vtime_account_user(struct task_struct *tsk)
 	account_user_time(tsk, utime, utimescaled);
 }
 
-#else /* ! CONFIG_VIRT_CPU_ACCOUNTING */
+#else /* ! CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 #define calc_cputime_factors()
 #endif
 
diff --git a/arch/powerpc/platforms/pseries/dtl.c b/arch/powerpc/platforms/pseries/dtl.c
index a7648543c59e05435eac37c5099eeda84db9584d..0cc0ac07a55dc661e0e0ad3acceaa55d33818800 100644
--- a/arch/powerpc/platforms/pseries/dtl.c
+++ b/arch/powerpc/platforms/pseries/dtl.c
@@ -57,7 +57,7 @@ static u8 dtl_event_mask = 0x7;
  */
 static int dtl_buf_entries = N_DISPATCH_LOG;
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 struct dtl_ring {
 	u64	write_index;
 	struct dtl_entry *write_ptr;
@@ -142,7 +142,7 @@ static u64 dtl_current_index(struct dtl *dtl)
 	return per_cpu(dtl_rings, dtl->cpu).write_index;
 }
 
-#else /* CONFIG_VIRT_CPU_ACCOUNTING */
+#else /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 static int dtl_start(struct dtl *dtl)
 {
@@ -188,7 +188,7 @@ static u64 dtl_current_index(struct dtl *dtl)
 {
 	return lppaca_of(dtl->cpu).dtl_idx;
 }
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 static int dtl_enable(struct dtl *dtl)
 {
diff --git a/arch/powerpc/platforms/pseries/setup.c b/arch/powerpc/platforms/pseries/setup.c
index ca55882465d6b0d027ef785f941c64a342985f99..527e12c9573be178757b8eb7920b94654224e589 100644
--- a/arch/powerpc/platforms/pseries/setup.c
+++ b/arch/powerpc/platforms/pseries/setup.c
@@ -281,7 +281,7 @@ static struct notifier_block pci_dn_reconfig_nb = {
 
 struct kmem_cache *dtl_cache;
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 /*
  * Allocate space for the dispatch trace log for all possible cpus
  * and register the buffers with the hypervisor.  This is used for
@@ -332,12 +332,12 @@ static int alloc_dispatch_logs(void)
 
 	return 0;
 }
-#else /* !CONFIG_VIRT_CPU_ACCOUNTING */
+#else /* !CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 static inline int alloc_dispatch_logs(void)
 {
 	return 0;
 }
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 static int alloc_dispatch_log_kmem_cache(void)
 {
diff --git a/include/asm-generic/cputime.h b/include/asm-generic/cputime.h
index c6eddf50eaf9f8948857b49a61c2c0d9d2372a1c..51969436b8b83b21730d25a5cef434ac6db3ef06 100644
--- a/include/asm-generic/cputime.h
+++ b/include/asm-generic/cputime.h
@@ -4,6 +4,12 @@
 #include <linux/time.h>
 #include <linux/jiffies.h>
 
-#include <asm-generic/cputime_jiffies.h>
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+# include <asm-generic/cputime_jiffies.h>
+#endif
+
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
+# include <asm-generic/cputime_nsecs.h>
+#endif
 
 #endif
diff --git a/include/asm-generic/cputime_nsecs.h b/include/asm-generic/cputime_nsecs.h
index c73d182f4751c585396b2844d2273a2ef4e0afce..b6485cafb7bdccef586116e800216c75dd7b529b 100644
--- a/include/asm-generic/cputime_nsecs.h
+++ b/include/asm-generic/cputime_nsecs.h
@@ -26,6 +26,7 @@ typedef u64 __nocast cputime64_t;
  */
 #define cputime_to_jiffies(__ct)	\
 	((__force u64)(__ct) / (NSEC_PER_SEC / HZ))
+#define cputime_to_scaled(__ct)		(__ct)
 #define jiffies_to_cputime(__jif)	\
 	(__force cputime_t)((__jif) * (NSEC_PER_SEC / HZ))
 #define cputime64_to_jiffies64(__ct)	\
@@ -33,6 +34,13 @@ typedef u64 __nocast cputime64_t;
 #define jiffies64_to_cputime64(__jif)	\
 	(__force cputime64_t)((__jif) * (NSEC_PER_SEC / HZ))
 
+
+/*
+ * Convert cputime <-> nanoseconds
+ */
+#define nsecs_to_cputime(__nsecs)	((__force u64)(__nsecs))
+
+
 /*
  * Convert cputime <-> microseconds
  */
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index 66b70780e910dfb846241bc3b70ce1a97aeeee47..ed5f6ed6eb772797ea1c7eb0e98e46f55dbcf027 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -127,7 +127,7 @@ extern void account_system_time(struct task_struct *, int, cputime_t, cputime_t)
 extern void account_steal_time(cputime_t);
 extern void account_idle_time(cputime_t);
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 static inline void account_process_tick(struct task_struct *tsk, int user)
 {
 	vtime_account_user(tsk);
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index ae30ab58431ab7fd30971fbee3f655a3c8aeb2b1..21ef703d1b25c1856712c4d02996741a117b2185 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -14,9 +14,25 @@ extern void vtime_account(struct task_struct *tsk);
 static inline void vtime_task_switch(struct task_struct *prev) { }
 static inline void vtime_account_system(struct task_struct *tsk) { }
 static inline void vtime_account_system_irqsafe(struct task_struct *tsk) { }
+static inline void vtime_account_user(struct task_struct *tsk) { }
 static inline void vtime_account(struct task_struct *tsk) { }
 #endif
 
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
+static inline void arch_vtime_task_switch(struct task_struct *tsk) { }
+static inline void vtime_user_enter(struct task_struct *tsk)
+{
+	vtime_account_system(tsk);
+}
+static inline void vtime_user_exit(struct task_struct *tsk)
+{
+	vtime_account_user(tsk);
+}
+#else
+static inline void vtime_user_enter(struct task_struct *tsk) { }
+static inline void vtime_user_exit(struct task_struct *tsk) { }
+#endif
+
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 extern void irqtime_account_irq(struct task_struct *tsk);
 #else
diff --git a/init/Kconfig b/init/Kconfig
index be8b7f55312d1f0ea3cbb64c342eb5b456ea34a1..a05f843e7e5261eb957d0cc3caefad69c2b5258f 100644
--- a/init/Kconfig
+++ b/init/Kconfig
@@ -326,6 +326,9 @@ source "kernel/time/Kconfig"
 
 menu "CPU/Task time and stats accounting"
 
+config VIRT_CPU_ACCOUNTING
+	bool
+
 choice
 	prompt "Cputime accounting"
 	default TICK_CPU_ACCOUNTING if !PPC64
@@ -342,9 +345,10 @@ config TICK_CPU_ACCOUNTING
 
 	  If unsure, say Y.
 
-config VIRT_CPU_ACCOUNTING
+config VIRT_CPU_ACCOUNTING_NATIVE
 	bool "Deterministic task and CPU time accounting"
 	depends on HAVE_VIRT_CPU_ACCOUNTING
+	select VIRT_CPU_ACCOUNTING
 	help
 	  Select this option to enable more accurate task and CPU time
 	  accounting.  This is done by reading a CPU counter on each
@@ -354,6 +358,23 @@ config VIRT_CPU_ACCOUNTING
 	  this also enables accounting of stolen time on logically-partitioned
 	  systems.
 
+config VIRT_CPU_ACCOUNTING_GEN
+	bool "Full dynticks CPU time accounting"
+	depends on HAVE_CONTEXT_TRACKING && 64BIT
+	select VIRT_CPU_ACCOUNTING
+	select CONTEXT_TRACKING
+	help
+	  Select this option to enable task and CPU time accounting on full
+	  dynticks systems. This accounting is implemented by watching every
+	  kernel-user boundaries using the context tracking subsystem.
+	  The accounting is thus performed at the expense of some significant
+	  overhead.
+
+	  For now this is only useful if you are working on the full
+	  dynticks subsystem development.
+
+	  If unsure, say N.
+
 config IRQ_TIME_ACCOUNTING
 	bool "Fine granularity task level IRQ time accounting"
 	depends on HAVE_IRQ_TIME_ACCOUNTING
diff --git a/kernel/context_tracking.c b/kernel/context_tracking.c
index 54f471e536dca2ed3e682c900cba3fdca555cab8..9002e92e6372c830fdbc9f801318bba0f873990d 100644
--- a/kernel/context_tracking.c
+++ b/kernel/context_tracking.c
@@ -30,8 +30,9 @@ void user_enter(void)
 	local_irq_save(flags);
 	if (__this_cpu_read(context_tracking.active) &&
 	    __this_cpu_read(context_tracking.state) != IN_USER) {
-		__this_cpu_write(context_tracking.state, IN_USER);
+		vtime_user_enter(current);
 		rcu_user_enter();
+		__this_cpu_write(context_tracking.state, IN_USER);
 	}
 	local_irq_restore(flags);
 }
@@ -53,8 +54,9 @@ void user_exit(void)
 
 	local_irq_save(flags);
 	if (__this_cpu_read(context_tracking.state) == IN_USER) {
-		__this_cpu_write(context_tracking.state, IN_KERNEL);
 		rcu_user_exit();
+		vtime_user_exit(current);
+		__this_cpu_write(context_tracking.state, IN_KERNEL);
 	}
 	local_irq_restore(flags);
 }
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index 5849448b981e743a28cdc8c5c69c8dab432be585..1c964eced92cbd29085bf1f1a00a3b016e45de90 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -3,6 +3,7 @@
 #include <linux/tsacct_kern.h>
 #include <linux/kernel_stat.h>
 #include <linux/static_key.h>
+#include <linux/context_tracking.h>
 #include "sched.h"
 
 
@@ -479,7 +480,9 @@ void vtime_task_switch(struct task_struct *prev)
 	else
 		vtime_account_system(prev);
 
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 	vtime_account_user(prev);
+#endif
 	arch_vtime_task_switch(prev);
 }
 #endif
@@ -495,10 +498,24 @@ void vtime_task_switch(struct task_struct *prev)
 #ifndef __ARCH_HAS_VTIME_ACCOUNT
 void vtime_account(struct task_struct *tsk)
 {
-	if (in_interrupt() || !is_idle_task(tsk))
-		vtime_account_system(tsk);
-	else
-		vtime_account_idle(tsk);
+	if (!in_interrupt()) {
+		/*
+		 * If we interrupted user, context_tracking_in_user()
+		 * is 1 because the context tracking don't hook
+		 * on irq entry/exit. This way we know if
+		 * we need to flush user time on kernel entry.
+		 */
+		if (context_tracking_in_user()) {
+			vtime_account_user(tsk);
+			return;
+		}
+
+		if (is_idle_task(tsk)) {
+			vtime_account_idle(tsk);
+			return;
+		}
+	}
+	vtime_account_system(tsk);
 }
 EXPORT_SYMBOL_GPL(vtime_account);
 #endif /* __ARCH_HAS_VTIME_ACCOUNT */
@@ -583,3 +600,39 @@ void thread_group_cputime_adjusted(struct task_struct *p, cputime_t *ut, cputime
 	cputime_adjust(&cputime, &p->signal->prev_cputime, ut, st);
 }
 #endif
+
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
+static DEFINE_PER_CPU(unsigned long long, cputime_snap);
+
+static cputime_t get_vtime_delta(void)
+{
+	unsigned long long delta;
+
+	delta = sched_clock() - __this_cpu_read(cputime_snap);
+	__this_cpu_add(cputime_snap, delta);
+
+	/* CHECKME: always safe to convert nsecs to cputime? */
+	return nsecs_to_cputime(delta);
+}
+
+void vtime_account_system(struct task_struct *tsk)
+{
+	cputime_t delta_cpu = get_vtime_delta();
+
+	account_system_time(tsk, irq_count(), delta_cpu, cputime_to_scaled(delta_cpu));
+}
+
+void vtime_account_user(struct task_struct *tsk)
+{
+	cputime_t delta_cpu = get_vtime_delta();
+
+	account_user_time(tsk, delta_cpu, cputime_to_scaled(delta_cpu));
+}
+
+void vtime_account_idle(struct task_struct *tsk)
+{
+	cputime_t delta_cpu = get_vtime_delta();
+
+	account_idle_time(delta_cpu);
+}
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING_GEN */