diff --git a/arch/powerpc/include/asm/cputime.h b/arch/powerpc/include/asm/cputime.h
index ed75d1c318e3..504f7fe6711a 100644
--- a/arch/powerpc/include/asm/cputime.h
+++ b/arch/powerpc/include/asm/cputime.h
@@ -87,6 +87,17 @@ static notrace inline void account_cpu_user_exit(void)
 	acct->starttime_user = tb;
 }
 
+static notrace inline void account_stolen_time(void)
+{
+#ifdef CONFIG_PPC_SPLPAR
+	if (firmware_has_feature(FW_FEATURE_SPLPAR)) {
+		struct lppaca *lp = local_paca->lppaca_ptr;
+
+		if (unlikely(local_paca->dtl_ridx != be64_to_cpu(lp->dtl_idx)))
+			accumulate_stolen_time();
+	}
+#endif
+}
 
 #endif /* __KERNEL__ */
 #else /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
@@ -96,5 +107,8 @@ static inline void account_cpu_user_entry(void)
 static inline void account_cpu_user_exit(void)
 {
 }
+static notrace inline void account_stolen_time(void)
+{
+}
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 #endif /* __POWERPC_CPUTIME_H */
diff --git a/arch/powerpc/kernel/syscall_64.c b/arch/powerpc/kernel/syscall_64.c
index a2102e7a2713..d6be4f9a67e5 100644
--- a/arch/powerpc/kernel/syscall_64.c
+++ b/arch/powerpc/kernel/syscall_64.c
@@ -69,15 +69,7 @@ notrace long system_call_exception(long r3, long r4, long r5,
 
 	account_cpu_user_entry();
 
-#ifdef CONFIG_PPC_SPLPAR
-	if (IS_ENABLED(CONFIG_VIRT_CPU_ACCOUNTING_NATIVE) &&
-	    firmware_has_feature(FW_FEATURE_SPLPAR)) {
-		struct lppaca *lp = local_paca->lppaca_ptr;
-
-		if (unlikely(local_paca->dtl_ridx != be64_to_cpu(lp->dtl_idx)))
-			accumulate_stolen_time();
-	}
-#endif
+	account_stolen_time();
 
 	/*
 	 * This is not required for the syscall exit path, but makes the