static inline u64 calculate_stolen_time(u64 stop_tb)
 {
-       u64 stolen = 0;
-       struct cpu_accounting_data *acct = &local_paca->accounting;
-
-       if (get_paca()->dtl_ridx != be64_to_cpu(get_lppaca()->dtl_idx)) {
-               stolen = scan_dispatch_log(stop_tb);
-               acct->stime -= stolen;
-       }
+       if (get_paca()->dtl_ridx != be64_to_cpu(get_lppaca()->dtl_idx))
+               return scan_dispatch_log(stop_tb);
 
-       stolen += acct->steal_time;
-       acct->steal_time = 0;
-       return stolen;
+       return 0;
 }
 
 #else /* CONFIG_PPC_SPLPAR */
  * or soft irq state.
  */
 static unsigned long vtime_delta(struct task_struct *tsk,
-                                unsigned long *sys_scaled,
-                                unsigned long *stolen)
+                                unsigned long *stime_scaled,
+                                unsigned long *steal_time)
 {
        unsigned long now, nowscaled, deltascaled;
-       unsigned long udelta, delta, user_scaled;
+       unsigned long stime;
+       unsigned long utime, utime_scaled;
        struct cpu_accounting_data *acct = get_accounting(tsk);
 
        WARN_ON_ONCE(!irqs_disabled());
 
        now = mftb();
        nowscaled = read_spurr(now);
-       acct->stime += now - acct->starttime;
+       stime = now - acct->starttime;
        acct->starttime = now;
        deltascaled = nowscaled - acct->startspurr;
        acct->startspurr = nowscaled;
 
-       *stolen = calculate_stolen_time(now);
+       *steal_time = calculate_stolen_time(now);
 
-       delta = acct->stime;
-       acct->stime = 0;
-       udelta = acct->utime - acct->utime_sspurr;
+       utime = acct->utime - acct->utime_sspurr;
        acct->utime_sspurr = acct->utime;
 
        /*
         * the user ticks get saved up in paca->user_time_scaled to be
         * used by account_process_tick.
         */
-       *sys_scaled = delta;
-       user_scaled = udelta;
-       if (deltascaled != delta + udelta) {
-               if (udelta) {
-                       *sys_scaled = deltascaled * delta / (delta + udelta);
-                       user_scaled = deltascaled - *sys_scaled;
+       *stime_scaled = stime;
+       utime_scaled = utime;
+       if (deltascaled != stime + utime) {
+               if (utime) {
+                       *stime_scaled = deltascaled * stime / (stime + utime);
+                       utime_scaled = deltascaled - *stime_scaled;
                } else {
-                       *sys_scaled = deltascaled;
+                       *stime_scaled = deltascaled;
                }
        }
-       acct->utime_scaled += user_scaled;
+       acct->utime_scaled += utime_scaled;
 
-       return delta;
+       return stime;
 }
 
 void vtime_account_system(struct task_struct *tsk)
 {
-       unsigned long delta, sys_scaled, stolen;
+       unsigned long stime, stime_scaled, steal_time;
+       struct cpu_accounting_data *acct = get_accounting(tsk);
+
+       stime = vtime_delta(tsk, &stime_scaled, &steal_time);
+
+       stime -= min(stime, steal_time);
+       acct->steal_time += steal_time;
 
-       delta = vtime_delta(tsk, &sys_scaled, &stolen);
-       account_system_time(tsk, 0, delta);
-       tsk->stimescaled += sys_scaled;
-       if (stolen)
-               account_steal_time(stolen);
+       if ((tsk->flags & PF_VCPU) && !irq_count()) {
+               acct->gtime += stime;
+               acct->utime_scaled += stime_scaled;
+       } else {
+               if (hardirq_count())
+                       acct->hardirq_time += stime;
+               else if (in_serving_softirq())
+                       acct->softirq_time += stime;
+               else
+                       acct->stime += stime;
+
+               acct->stime_scaled += stime_scaled;
+       }
 }
 EXPORT_SYMBOL_GPL(vtime_account_system);
 
 void vtime_account_idle(struct task_struct *tsk)
 {
-       unsigned long delta, sys_scaled, stolen;
+       unsigned long stime, stime_scaled, steal_time;
+       struct cpu_accounting_data *acct = get_accounting(tsk);
 
-       delta = vtime_delta(tsk, &sys_scaled, &stolen);
-       account_idle_time(delta + stolen);
+       stime = vtime_delta(tsk, &stime_scaled, &steal_time);
+       acct->idle_time += stime + steal_time;
 }
 
 /*
  */
 void vtime_account_user(struct task_struct *tsk)
 {
-       cputime_t utime, utimescaled;
        struct cpu_accounting_data *acct = get_accounting(tsk);
 
-       utime = acct->utime;
-       utimescaled = acct->utime_scaled;
+       if (acct->utime)
+               account_user_time(tsk, acct->utime);
+
+       if (acct->utime_scaled)
+               tsk->utimescaled += acct->utime_scaled;
+
+       if (acct->gtime)
+               account_guest_time(tsk, acct->gtime);
+
+       if (acct->steal_time)
+               account_steal_time(acct->steal_time);
+
+       if (acct->idle_time)
+               account_idle_time(acct->idle_time);
+
+       if (acct->stime)
+               account_system_index_time(tsk, acct->stime, CPUTIME_SYSTEM);
+
+       if (acct->stime_scaled)
+               tsk->stimescaled += acct->stime_scaled;
+
+       if (acct->hardirq_time)
+               account_system_index_time(tsk, acct->hardirq_time, CPUTIME_IRQ);
+
+       if (acct->softirq_time)
+               account_system_index_time(tsk, acct->softirq_time, CPUTIME_SOFTIRQ);
+
        acct->utime = 0;
        acct->utime_scaled = 0;
        acct->utime_sspurr = 0;
-       account_user_time(tsk, utime);
-       tsk->utimescaled += utimescaled;
+       acct->gtime = 0;
+       acct->steal_time = 0;
+       acct->idle_time = 0;
+       acct->stime = 0;
+       acct->stime_scaled = 0;
+       acct->hardirq_time = 0;
+       acct->softirq_time = 0;
 }
 
 #ifdef CONFIG_PPC32
 
        acct->starttime = get_accounting(prev)->starttime;
        acct->startspurr = get_accounting(prev)->startspurr;
-       acct->stime = 0;
-       acct->utime = 0;
 }
 #endif /* CONFIG_PPC32 */