*/
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 static inline bool vtime_accounting_cpu_enabled(void) { return true; }
-
-#ifdef __ARCH_HAS_VTIME_ACCOUNT
 extern void vtime_account_irq_enter(struct task_struct *tsk);
-#else
-extern void vtime_common_account_irq_enter(struct task_struct *tsk);
-static inline void vtime_account_irq_enter(struct task_struct *tsk)
-{
-       if (vtime_accounting_cpu_enabled())
-               vtime_common_account_irq_enter(tsk);
-}
-#endif /* __ARCH_HAS_VTIME_ACCOUNT */
-
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
 
 }
 #endif
 
+#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+
+
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 /*
  * Archs that account the whole time spent in the idle task
  * (outside irq) as idle time can rely on this and just implement
  * vtime_account().
  */
 #ifndef __ARCH_HAS_VTIME_ACCOUNT
-void vtime_common_account_irq_enter(struct task_struct *tsk)
+void vtime_account_irq_enter(struct task_struct *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);
+       if (!in_interrupt() && is_idle_task(tsk))
+               vtime_account_idle(tsk);
+       else
+               vtime_account_system(tsk);
 }
-EXPORT_SYMBOL_GPL(vtime_common_account_irq_enter);
+EXPORT_SYMBOL_GPL(vtime_account_irq_enter);
 #endif /* __ARCH_HAS_VTIME_ACCOUNT */
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING */
-
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 void task_cputime_adjusted(struct task_struct *p, cputime_t *ut, cputime_t *st)
 {
        *ut = p->utime;