u32                     proto_down_reason;
 
        struct list_head        todo_list;
+
+#ifdef CONFIG_PCPU_DEV_REFCNT
        int __percpu            *pcpu_refcnt;
+#else
+       refcount_t              dev_refcnt;
+#endif
 
        struct list_head        link_watch_list;
 
  */
 static inline void dev_put(struct net_device *dev)
 {
+#ifdef CONFIG_PCPU_DEV_REFCNT
        this_cpu_dec(*dev->pcpu_refcnt);
+#else
+       refcount_dec(&dev->dev_refcnt);
+#endif
 }
 
 /**
  */
 static inline void dev_hold(struct net_device *dev)
 {
+#ifdef CONFIG_PCPU_DEV_REFCNT
        this_cpu_inc(*dev->pcpu_refcnt);
+#else
+       refcount_inc(&dev->dev_refcnt);
+#endif
 }
 
 /* Carrier loss detection, dial on demand. The functions netif_carrier_on
 
 source "net/qrtr/Kconfig"
 source "net/ncsi/Kconfig"
 
+config PCPU_DEV_REFCNT
+       bool "Use percpu variables to maintain network device refcount"
+       depends on SMP
+       default y
+       help
+         network device refcount are using per cpu variables if this option is set.
+         This can be forced to N to detect underflows (with a performance drop).
+
 config RPS
        bool
        depends on SMP && SYSFS
 
 
 int netdev_refcnt_read(const struct net_device *dev)
 {
+#ifdef CONFIG_PCPU_DEV_REFCNT
        int i, refcnt = 0;
 
        for_each_possible_cpu(i)
                refcnt += *per_cpu_ptr(dev->pcpu_refcnt, i);
        return refcnt;
+#else
+       return refcount_read(&dev->dev_refcnt);
+#endif
 }
 EXPORT_SYMBOL(netdev_refcnt_read);
 
        dev = PTR_ALIGN(p, NETDEV_ALIGN);
        dev->padded = (char *)dev - (char *)p;
 
+#ifdef CONFIG_PCPU_DEV_REFCNT
        dev->pcpu_refcnt = alloc_percpu(int);
        if (!dev->pcpu_refcnt)
                goto free_dev;
+#endif
 
        if (dev_addr_init(dev))
                goto free_pcpu;
        return NULL;
 
 free_pcpu:
+#ifdef CONFIG_PCPU_DEV_REFCNT
        free_percpu(dev->pcpu_refcnt);
 free_dev:
+#endif
        netdev_freemem(dev);
        return NULL;
 }
        list_for_each_entry_safe(p, n, &dev->napi_list, dev_list)
                netif_napi_del(p);
 
+#ifdef CONFIG_PCPU_DEV_REFCNT
        free_percpu(dev->pcpu_refcnt);
        dev->pcpu_refcnt = NULL;
+#endif
        free_percpu(dev->xdp_bulkq);
        dev->xdp_bulkq = NULL;