diff --git a/[refs] b/[refs]
index 52c17f9a0ce9..d8a93ba8ba43 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: fa5058f3b63153e0147ef65bcdb3a4ee63581346
+refs/heads/master: 3e1df4f506836e6bea1ab61cf88c75c8b1840643
diff --git a/trunk/include/linux/vtime.h b/trunk/include/linux/vtime.h
index c35c02223da8..0c2a2d303020 100644
--- a/trunk/include/linux/vtime.h
+++ b/trunk/include/linux/vtime.h
@@ -8,17 +8,18 @@ extern void vtime_task_switch(struct task_struct *prev);
 extern void __vtime_account_system(struct task_struct *tsk);
 extern void vtime_account_system(struct task_struct *tsk);
 extern void __vtime_account_idle(struct task_struct *tsk);
+extern void vtime_account(struct task_struct *tsk);
 #else
 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(struct task_struct *tsk) { }
+static inline void vtime_account(struct task_struct *tsk) { }
 #endif
 
-#if !defined(CONFIG_VIRT_CPU_ACCOUNTING) && !defined(CONFIG_IRQ_TIME_ACCOUNTING)
-static inline void vtime_account(struct task_struct *tsk)
-{
-}
+#ifdef CONFIG_IRQ_TIME_ACCOUNTING
+extern void irqtime_account_irq(struct task_struct *tsk);
 #else
-extern void vtime_account(struct task_struct *tsk);
+static inline void irqtime_account_irq(struct task_struct *tsk) { }
 #endif
 
 static inline void vtime_account_irq_enter(struct task_struct *tsk)
@@ -33,17 +34,14 @@ static inline void vtime_account_irq_enter(struct task_struct *tsk)
 	 * the idle time is flushed on hardirq time already.
 	 */
 	vtime_account(tsk);
+	irqtime_account_irq(tsk);
 }
 
 static inline void vtime_account_irq_exit(struct task_struct *tsk)
 {
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	/* On hard|softirq exit we always account to hard|softirq cputime */
 	__vtime_account_system(tsk);
-#endif
-#ifdef CONFIG_IRQ_TIME_ACCOUNTING
-	vtime_account(tsk);
-#endif
+	irqtime_account_irq(tsk);
 }
 
 #endif /* _LINUX_KERNEL_VTIME_H */
diff --git a/trunk/kernel/sched/cputime.c b/trunk/kernel/sched/cputime.c
index 0359f47b0ae4..8d859dae5bed 100644
--- a/trunk/kernel/sched/cputime.c
+++ b/trunk/kernel/sched/cputime.c
@@ -43,7 +43,7 @@ DEFINE_PER_CPU(seqcount_t, irq_time_seq);
  * Called before incrementing preempt_count on {soft,}irq_enter
  * and before decrementing preempt_count on {soft,}irq_exit.
  */
-void vtime_account(struct task_struct *curr)
+void irqtime_account_irq(struct task_struct *curr)
 {
 	unsigned long flags;
 	s64 delta;
@@ -73,7 +73,7 @@ void vtime_account(struct task_struct *curr)
 	irq_time_write_end();
 	local_irq_restore(flags);
 }
-EXPORT_SYMBOL_GPL(vtime_account);
+EXPORT_SYMBOL_GPL(irqtime_account_irq);
 
 static int irqtime_account_hi_update(void)
 {