diff --git a/arch/Kconfig b/arch/Kconfig
index 72aae2e868506c94e0befc6c7da046477a44dae7..bf26a05e54460f1ebc0b8e5647a151fa18abc260 100644
--- a/arch/Kconfig
+++ b/arch/Kconfig
@@ -643,6 +643,12 @@ config HAVE_TIF_NOHZ
 config HAVE_VIRT_CPU_ACCOUNTING
 	bool
 
+config HAVE_VIRT_CPU_ACCOUNTING_IDLE
+	bool
+	help
+	  Architecture has its own way to account idle CPU time and therefore
+	  doesn't implement vtime_account_idle().
+
 config ARCH_HAS_SCALED_CPUTIME
 	bool
 
@@ -657,7 +663,6 @@ config HAVE_VIRT_CPU_ACCOUNTING_GEN
 	  some 32-bit arches may require multiple accesses, so proper
 	  locking is needed to protect against concurrent accesses.
 
-
 config HAVE_IRQ_TIME_ACCOUNTING
 	bool
 	help
diff --git a/arch/ia64/kernel/time.c b/arch/ia64/kernel/time.c
index 7abc5f37bfaf94cf383364df3dd042da405243a5..733e0e3324b800c7f8b0640b9926bc5c69e58a3f 100644
--- a/arch/ia64/kernel/time.c
+++ b/arch/ia64/kernel/time.c
@@ -138,12 +138,8 @@ void vtime_account_kernel(struct task_struct *tsk)
 	struct thread_info *ti = task_thread_info(tsk);
 	__u64 stime = vtime_delta(tsk);
 
-	if ((tsk->flags & PF_VCPU) && !irq_count())
+	if (tsk->flags & PF_VCPU)
 		ti->gtime += stime;
-	else if (hardirq_count())
-		ti->hardirq_time += stime;
-	else if (in_serving_softirq())
-		ti->softirq_time += stime;
 	else
 		ti->stime += stime;
 }
@@ -156,6 +152,20 @@ void vtime_account_idle(struct task_struct *tsk)
 	ti->idle_time += vtime_delta(tsk);
 }
 
+void vtime_account_softirq(struct task_struct *tsk)
+{
+	struct thread_info *ti = task_thread_info(tsk);
+
+	ti->softirq_time += vtime_delta(tsk);
+}
+
+void vtime_account_hardirq(struct task_struct *tsk)
+{
+	struct thread_info *ti = task_thread_info(tsk);
+
+	ti->hardirq_time += vtime_delta(tsk);
+}
+
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 static irqreturn_t
diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 1d20f0f77a920a226b5e508a3b5626450595b79a..7e0a497a36ee3a5cf8d196bc36d7e529bb235bae 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -312,12 +312,11 @@ static unsigned long vtime_delta_scaled(struct cpu_accounting_data *acct,
 	return stime_scaled;
 }
 
-static unsigned long vtime_delta(struct task_struct *tsk,
+static unsigned long vtime_delta(struct cpu_accounting_data *acct,
 				 unsigned long *stime_scaled,
 				 unsigned long *steal_time)
 {
 	unsigned long now, stime;
-	struct cpu_accounting_data *acct = get_accounting(tsk);
 
 	WARN_ON_ONCE(!irqs_disabled());
 
@@ -332,29 +331,30 @@ static unsigned long vtime_delta(struct task_struct *tsk,
 	return stime;
 }
 
+static void vtime_delta_kernel(struct cpu_accounting_data *acct,
+			       unsigned long *stime, unsigned long *stime_scaled)
+{
+	unsigned long steal_time;
+
+	*stime = vtime_delta(acct, stime_scaled, &steal_time);
+	*stime -= min(*stime, steal_time);
+	acct->steal_time += steal_time;
+}
+
 void vtime_account_kernel(struct task_struct *tsk)
 {
-	unsigned long stime, stime_scaled, steal_time;
 	struct cpu_accounting_data *acct = get_accounting(tsk);
+	unsigned long stime, stime_scaled;
 
-	stime = vtime_delta(tsk, &stime_scaled, &steal_time);
-
-	stime -= min(stime, steal_time);
-	acct->steal_time += steal_time;
+	vtime_delta_kernel(acct, &stime, &stime_scaled);
 
-	if ((tsk->flags & PF_VCPU) && !irq_count()) {
+	if (tsk->flags & PF_VCPU) {
 		acct->gtime += stime;
 #ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 		acct->utime_scaled += stime_scaled;
 #endif
 	} else {
-		if (hardirq_count())
-			acct->hardirq_time += stime;
-		else if (in_serving_softirq())
-			acct->softirq_time += stime;
-		else
-			acct->stime += stime;
-
+		acct->stime += stime;
 #ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 		acct->stime_scaled += stime_scaled;
 #endif
@@ -367,10 +367,34 @@ void vtime_account_idle(struct task_struct *tsk)
 	unsigned long stime, stime_scaled, steal_time;
 	struct cpu_accounting_data *acct = get_accounting(tsk);
 
-	stime = vtime_delta(tsk, &stime_scaled, &steal_time);
+	stime = vtime_delta(acct, &stime_scaled, &steal_time);
 	acct->idle_time += stime + steal_time;
 }
 
+static void vtime_account_irq_field(struct cpu_accounting_data *acct,
+				    unsigned long *field)
+{
+	unsigned long stime, stime_scaled;
+
+	vtime_delta_kernel(acct, &stime, &stime_scaled);
+	*field += stime;
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
+	acct->stime_scaled += stime_scaled;
+#endif
+}
+
+void vtime_account_softirq(struct task_struct *tsk)
+{
+	struct cpu_accounting_data *acct = get_accounting(tsk);
+	vtime_account_irq_field(acct, &acct->softirq_time);
+}
+
+void vtime_account_hardirq(struct task_struct *tsk)
+{
+	struct cpu_accounting_data *acct = get_accounting(tsk);
+	vtime_account_irq_field(acct, &acct->hardirq_time);
+}
+
 static void vtime_flush_scaled(struct task_struct *tsk,
 			       struct cpu_accounting_data *acct)
 {
diff --git a/arch/s390/Kconfig b/arch/s390/Kconfig
index e9add77b26f506c724c3b860475583f63fa1d928..8d0bb70988b324a0805a24af682219561b441e06 100644
--- a/arch/s390/Kconfig
+++ b/arch/s390/Kconfig
@@ -183,6 +183,7 @@ config S390
 	select HAVE_RSEQ
 	select HAVE_SYSCALL_TRACEPOINTS
 	select HAVE_VIRT_CPU_ACCOUNTING
+	select HAVE_VIRT_CPU_ACCOUNTING_IDLE
 	select IOMMU_HELPER		if PCI
 	select IOMMU_SUPPORT		if PCI
 	select MODULES_USE_ELF_RELA
diff --git a/arch/s390/include/asm/vtime.h b/arch/s390/include/asm/vtime.h
index 3622d4ebc73aa8cebb8618bb149278ae33d8cbd7..fac6a67988eb5acd9239e8e7a84f331fc2acb373 100644
--- a/arch/s390/include/asm/vtime.h
+++ b/arch/s390/include/asm/vtime.h
@@ -2,7 +2,6 @@
 #ifndef _S390_VTIME_H
 #define _S390_VTIME_H
 
-#define __ARCH_HAS_VTIME_ACCOUNT
 #define __ARCH_HAS_VTIME_TASK_SWITCH
 
 #endif /* _S390_VTIME_H */
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index 579ec3a8c816fad10ac8f5e1bce246a7228cbf90..9b3c5978b66830863494a42aed975474a2392e23 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -223,35 +223,50 @@ void vtime_flush(struct task_struct *tsk)
 	S390_lowcore.avg_steal_timer = avg_steal;
 }
 
+static u64 vtime_delta(void)
+{
+	u64 timer = S390_lowcore.last_update_timer;
+
+	S390_lowcore.last_update_timer = get_vtimer();
+
+	return timer - S390_lowcore.last_update_timer;
+}
+
 /*
  * Update process times based on virtual cpu times stored by entry.S
  * to the lowcore fields user_timer, system_timer & steal_clock.
  */
-void vtime_account_irq_enter(struct task_struct *tsk)
+void vtime_account_kernel(struct task_struct *tsk)
 {
-	u64 timer;
-
-	timer = S390_lowcore.last_update_timer;
-	S390_lowcore.last_update_timer = get_vtimer();
-	timer -= S390_lowcore.last_update_timer;
+	u64 delta = vtime_delta();
 
-	if ((tsk->flags & PF_VCPU) && (irq_count() == 0))
-		S390_lowcore.guest_timer += timer;
-	else if (hardirq_count())
-		S390_lowcore.hardirq_timer += timer;
-	else if (in_serving_softirq())
-		S390_lowcore.softirq_timer += timer;
+	if (tsk->flags & PF_VCPU)
+		S390_lowcore.guest_timer += delta;
 	else
-		S390_lowcore.system_timer += timer;
+		S390_lowcore.system_timer += delta;
 
-	virt_timer_forward(timer);
+	virt_timer_forward(delta);
 }
-EXPORT_SYMBOL_GPL(vtime_account_irq_enter);
-
-void vtime_account_kernel(struct task_struct *tsk)
-__attribute__((alias("vtime_account_irq_enter")));
 EXPORT_SYMBOL_GPL(vtime_account_kernel);
 
+void vtime_account_softirq(struct task_struct *tsk)
+{
+	u64 delta = vtime_delta();
+
+	S390_lowcore.softirq_timer += delta;
+
+	virt_timer_forward(delta);
+}
+
+void vtime_account_hardirq(struct task_struct *tsk)
+{
+	u64 delta = vtime_delta();
+
+	S390_lowcore.hardirq_timer += delta;
+
+	virt_timer_forward(delta);
+}
+
 /*
  * Sorted add to a list. List is linear searched until first bigger
  * element is found.
diff --git a/arch/sh/kernel/irq.c b/arch/sh/kernel/irq.c
index 5addcb2c2da0cc63de3c8cf701d6553513b20175..ab5f790b0cd2778465530f38959721678a25b632 100644
--- a/arch/sh/kernel/irq.c
+++ b/arch/sh/kernel/irq.c
@@ -44,7 +44,7 @@ int arch_show_interrupts(struct seq_file *p, int prec)
 
 	seq_printf(p, "%*s: ", prec, "NMI");
 	for_each_online_cpu(j)
-		seq_printf(p, "%10u ", per_cpu(irq_stat.__nmi_count, j);
+		seq_printf(p, "%10u ", per_cpu(irq_stat.__nmi_count, j));
 	seq_printf(p, "  Non-maskable interrupts\n");
 
 	seq_printf(p, "%*s: %10u\n", prec, "ERR", atomic_read(&irq_err_count));
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index 2cdeca062db32c04388c654b2429381b4c17a23f..6c9867419615985b80e39bc03a5d7236e50fd852 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -83,16 +83,12 @@ static inline void vtime_init_idle(struct task_struct *tsk, int cpu) { }
 #endif
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
-extern void vtime_account_irq_enter(struct task_struct *tsk);
-static inline void vtime_account_irq_exit(struct task_struct *tsk)
-{
-	/* On hard|softirq exit we always account to hard|softirq cputime */
-	vtime_account_kernel(tsk);
-}
+extern void vtime_account_irq(struct task_struct *tsk);
+extern void vtime_account_softirq(struct task_struct *tsk);
+extern void vtime_account_hardirq(struct task_struct *tsk);
 extern void vtime_flush(struct task_struct *tsk);
 #else /* !CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
-static inline void vtime_account_irq_enter(struct task_struct *tsk) { }
-static inline void vtime_account_irq_exit(struct task_struct *tsk) { }
+static inline void vtime_account_irq(struct task_struct *tsk) { }
 static inline void vtime_flush(struct task_struct *tsk) { }
 #endif
 
@@ -105,13 +101,13 @@ static inline void irqtime_account_irq(struct task_struct *tsk) { }
 
 static inline void account_irq_enter_time(struct task_struct *tsk)
 {
-	vtime_account_irq_enter(tsk);
+	vtime_account_irq(tsk);
 	irqtime_account_irq(tsk);
 }
 
 static inline void account_irq_exit_time(struct task_struct *tsk)
 {
-	vtime_account_irq_exit(tsk);
+	vtime_account_irq(tsk);
 	irqtime_account_irq(tsk);
 }
 
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index f29b8a245c84c640b58ed2ba3da407fab9e3fa2a..b75b0eca70224407919971e3dadc8b14ed741a10 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -71,7 +71,6 @@ void irqtime_account_irq(struct task_struct *curr)
 	else if (in_serving_softirq() && curr != this_cpu_ksoftirqd())
 		irqtime_account_delta(irqtime, delta, CPUTIME_SOFTIRQ);
 }
-EXPORT_SYMBOL_GPL(irqtime_account_irq);
 
 static u64 irqtime_tick_accounted(u64 maxtime)
 {
@@ -416,24 +415,19 @@ void vtime_task_switch(struct task_struct *prev)
 }
 # endif
 
-/*
- * 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_kernel() and vtime_account_idle(). Archs that
- * have other meaning of the idle time (s390 only includes the
- * time spent by the CPU when it's in low power mode) must override
- * vtime_account().
- */
-#ifndef __ARCH_HAS_VTIME_ACCOUNT
-void vtime_account_irq_enter(struct task_struct *tsk)
+void vtime_account_irq(struct task_struct *tsk)
 {
-	if (!in_interrupt() && is_idle_task(tsk))
+	if (hardirq_count()) {
+		vtime_account_hardirq(tsk);
+	} else if (in_serving_softirq()) {
+		vtime_account_softirq(tsk);
+	} else if (!IS_ENABLED(CONFIG_HAVE_VIRT_CPU_ACCOUNTING_IDLE) &&
+		   is_idle_task(tsk)) {
 		vtime_account_idle(tsk);
-	else
+	} else {
 		vtime_account_kernel(tsk);
+	}
 }
-EXPORT_SYMBOL_GPL(vtime_account_irq_enter);
-#endif /* __ARCH_HAS_VTIME_ACCOUNT */
 
 void cputime_adjust(struct task_cputime *curr, struct prev_cputime *prev,
 		    u64 *ut, u64 *st)
diff --git a/kernel/softirq.c b/kernel/softirq.c
index 09229ad822096c618060be948c3c4f2914d759cf..617009ccd82ce109306add40435c17ab6e8cb457 100644
--- a/kernel/softirq.c
+++ b/kernel/softirq.c
@@ -92,6 +92,13 @@ static bool ksoftirqd_running(unsigned long pending)
 		!__kthread_should_park(tsk);
 }
 
+#ifdef CONFIG_TRACE_IRQFLAGS
+DEFINE_PER_CPU(int, hardirqs_enabled);
+DEFINE_PER_CPU(int, hardirq_context);
+EXPORT_PER_CPU_SYMBOL_GPL(hardirqs_enabled);
+EXPORT_PER_CPU_SYMBOL_GPL(hardirq_context);
+#endif
+
 /*
  * preempt_count and SOFTIRQ_OFFSET usage:
  * - preempt_count is changed by SOFTIRQ_OFFSET on entering or leaving
@@ -102,17 +109,11 @@ static bool ksoftirqd_running(unsigned long pending)
  * softirq and whether we just have bh disabled.
  */
 
+#ifdef CONFIG_TRACE_IRQFLAGS
 /*
- * This one is for softirq.c-internal use,
- * where hardirqs are disabled legitimately:
+ * This is for softirq.c-internal use, where hardirqs are disabled
+ * legitimately:
  */
-#ifdef CONFIG_TRACE_IRQFLAGS
-
-DEFINE_PER_CPU(int, hardirqs_enabled);
-DEFINE_PER_CPU(int, hardirq_context);
-EXPORT_PER_CPU_SYMBOL_GPL(hardirqs_enabled);
-EXPORT_PER_CPU_SYMBOL_GPL(hardirq_context);
-
 void __local_bh_disable_ip(unsigned long ip, unsigned int cnt)
 {
 	unsigned long flags;
@@ -203,6 +204,50 @@ void __local_bh_enable_ip(unsigned long ip, unsigned int cnt)
 }
 EXPORT_SYMBOL(__local_bh_enable_ip);
 
+static inline void invoke_softirq(void)
+{
+	if (ksoftirqd_running(local_softirq_pending()))
+		return;
+
+	if (!force_irqthreads) {
+#ifdef CONFIG_HAVE_IRQ_EXIT_ON_IRQ_STACK
+		/*
+		 * We can safely execute softirq on the current stack if
+		 * it is the irq stack, because it should be near empty
+		 * at this stage.
+		 */
+		__do_softirq();
+#else
+		/*
+		 * Otherwise, irq_exit() is called on the task stack that can
+		 * be potentially deep already. So call softirq in its own stack
+		 * to prevent from any overrun.
+		 */
+		do_softirq_own_stack();
+#endif
+	} else {
+		wakeup_softirqd();
+	}
+}
+
+asmlinkage __visible void do_softirq(void)
+{
+	__u32 pending;
+	unsigned long flags;
+
+	if (in_interrupt())
+		return;
+
+	local_irq_save(flags);
+
+	pending = local_softirq_pending();
+
+	if (pending && !ksoftirqd_running(pending))
+		do_softirq_own_stack();
+
+	local_irq_restore(flags);
+}
+
 /*
  * We restart softirq processing for at most MAX_SOFTIRQ_RESTART times,
  * but break the loop if need_resched() is set or after 2 ms.
@@ -327,24 +372,6 @@ asmlinkage __visible void __softirq_entry __do_softirq(void)
 	current_restore_flags(old_flags, PF_MEMALLOC);
 }
 
-asmlinkage __visible void do_softirq(void)
-{
-	__u32 pending;
-	unsigned long flags;
-
-	if (in_interrupt())
-		return;
-
-	local_irq_save(flags);
-
-	pending = local_softirq_pending();
-
-	if (pending && !ksoftirqd_running(pending))
-		do_softirq_own_stack();
-
-	local_irq_restore(flags);
-}
-
 /**
  * irq_enter_rcu - Enter an interrupt context with RCU watching
  */
@@ -371,32 +398,6 @@ void irq_enter(void)
 	irq_enter_rcu();
 }
 
-static inline void invoke_softirq(void)
-{
-	if (ksoftirqd_running(local_softirq_pending()))
-		return;
-
-	if (!force_irqthreads) {
-#ifdef CONFIG_HAVE_IRQ_EXIT_ON_IRQ_STACK
-		/*
-		 * We can safely execute softirq on the current stack if
-		 * it is the irq stack, because it should be near empty
-		 * at this stage.
-		 */
-		__do_softirq();
-#else
-		/*
-		 * Otherwise, irq_exit() is called on the task stack that can
-		 * be potentially deep already. So call softirq in its own stack
-		 * to prevent from any overrun.
-		 */
-		do_softirq_own_stack();
-#endif
-	} else {
-		wakeup_softirqd();
-	}
-}
-
 static inline void tick_irq_exit(void)
 {
 #ifdef CONFIG_NO_HZ_COMMON