diff --git a/arch/ia64/include/asm/system.h b/arch/ia64/include/asm/system.h
index 9f342a574ce8..dd028f2b13b3 100644
--- a/arch/ia64/include/asm/system.h
+++ b/arch/ia64/include/asm/system.h
@@ -272,10 +272,6 @@ void cpu_idle_wait(void);
 
 void default_idle(void);
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-extern void account_system_vtime(struct task_struct *);
-#endif
-
 #endif /* __KERNEL__ */
 
 #endif /* __ASSEMBLY__ */
diff --git a/arch/powerpc/include/asm/system.h b/arch/powerpc/include/asm/system.h
index 6c294acac848..9c3d160670b4 100644
--- a/arch/powerpc/include/asm/system.h
+++ b/arch/powerpc/include/asm/system.h
@@ -542,10 +542,6 @@ extern void reloc_got2(unsigned long);
 
 #define PTRRELOC(x)	((typeof(x)) add_reloc_offset((unsigned long)(x)))
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-extern void account_system_vtime(struct task_struct *);
-#endif
-
 extern struct dentry *powerpc_debugfs_root;
 
 #endif /* __KERNEL__ */
diff --git a/arch/s390/include/asm/system.h b/arch/s390/include/asm/system.h
index cef66210c846..38ddd8a9a9e8 100644
--- a/arch/s390/include/asm/system.h
+++ b/arch/s390/include/asm/system.h
@@ -97,7 +97,6 @@ static inline void restore_access_regs(unsigned int *acrs)
 
 extern void account_vtime(struct task_struct *, struct task_struct *);
 extern void account_tick_vtime(struct task_struct *);
-extern void account_system_vtime(struct task_struct *);
 
 #ifdef CONFIG_PFAULT
 extern void pfault_irq_init(void);
diff --git a/include/linux/hardirq.h b/include/linux/hardirq.h
index e37a77cbd588..41367c5c3c68 100644
--- a/include/linux/hardirq.h
+++ b/include/linux/hardirq.h
@@ -141,6 +141,8 @@ struct task_struct;
 static inline void account_system_vtime(struct task_struct *tsk)
 {
 }
+#else
+extern void account_system_vtime(struct task_struct *tsk);
 #endif
 
 #if defined(CONFIG_NO_HZ)