diff --git a/[refs] b/[refs]
index a3bbd925ab8a..574ab926300a 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: 511f67a5997c4967c69a3961e2fc9f04d8d244ac
+refs/heads/master: 7e9498705e810404ecf29bb2d6fa632b9484c609
diff --git a/trunk/kernel/sched.c b/trunk/kernel/sched.c
index 2effcb71a478..79bca166bed7 100644
--- a/trunk/kernel/sched.c
+++ b/trunk/kernel/sched.c
@@ -3687,6 +3687,7 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	__account_system_time(p, cputime, cputime_scaled, target_cputime64);
 }
 
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 /*
  * Account a tick to a process and cpustat
@@ -3753,6 +3754,7 @@ static void irqtime_account_idle_ticks(int ticks) {}
 static void irqtime_account_process_tick(struct task_struct *p, int user_tick,
 						struct rq *rq) {}
 #endif
+#endif /* !CONFIG_VIRT_CPU_ACCOUNTING */
 
 /*
  * Account for involuntary wait time.