diff --git a/Documentation/accounting/delay-accounting.txt b/Documentation/accounting/delay-accounting.txt
index be215e5..1443cd7 100644
--- a/Documentation/accounting/delay-accounting.txt
+++ b/Documentation/accounting/delay-accounting.txt
@@ -64,11 +64,13 @@
 	CONFIG_TASK_DELAY_ACCT=y
 	CONFIG_TASKSTATS=y
 
-Enable the accounting at boot time by adding
-the following to the kernel boot options
-	delayacct
+Delay accounting is enabled by default at boot up.
+To disable, add
+   nodelayacct
+to the kernel boot options. The rest of the instructions
+below assume this has not been done.
 
-and after the system has booted up, use a utility
+After the system has booted up, use a utility
 similar to  getdelays.c to access the delays
 seen by a given task or a task group (tgid).
 The utility also allows a given command to be
diff --git a/Documentation/kernel-parameters.txt b/Documentation/kernel-parameters.txt
index e11f772..b50595a 100644
--- a/Documentation/kernel-parameters.txt
+++ b/Documentation/kernel-parameters.txt
@@ -448,8 +448,6 @@
 			Format: <area>[,<node>]
 			See also Documentation/networking/decnet.txt.
 
-	delayacct	[KNL] Enable per-task delay accounting
-
 	dhash_entries=	[KNL]
 			Set number of hash buckets for dentry cache.
 
@@ -1031,6 +1029,8 @@
 
 	nocache		[ARM]
 
+	nodelayacct	[KNL] Disable per-task delay accounting
+
 	nodisconnect	[HW,SCSI,M68K] Disables SCSI disconnects.
 
 	noexec		[IA-64]
diff --git a/include/linux/delayacct.h b/include/linux/delayacct.h
index 8a284cc..11487b6 100644
--- a/include/linux/delayacct.h
+++ b/include/linux/delayacct.h
@@ -55,7 +55,7 @@
 {
 	/* reinitialize in case parent's non-null pointer was dup'ed*/
 	tsk->delays = NULL;
-	if (unlikely(delayacct_on))
+	if (delayacct_on)
 		__delayacct_tsk_init(tsk);
 }
 
@@ -80,7 +80,7 @@
 static inline int delayacct_add_tsk(struct taskstats *d,
 					struct task_struct *tsk)
 {
-	if (likely(!delayacct_on) || !tsk->delays)
+	if (!delayacct_on || !tsk->delays)
 		return 0;
 	return __delayacct_add_tsk(d, tsk);
 }
diff --git a/kernel/delayacct.c b/kernel/delayacct.c
index f05392d..57ca373 100644
--- a/kernel/delayacct.c
+++ b/kernel/delayacct.c
@@ -19,15 +19,15 @@
 #include <linux/sysctl.h>
 #include <linux/delayacct.h>
 
-int delayacct_on __read_mostly;	/* Delay accounting turned on/off */
+int delayacct_on __read_mostly = 1;	/* Delay accounting turned on/off */
 kmem_cache_t *delayacct_cache;
 
-static int __init delayacct_setup_enable(char *str)
+static int __init delayacct_setup_disable(char *str)
 {
-	delayacct_on = 1;
+	delayacct_on = 0;
 	return 1;
 }
-__setup("delayacct", delayacct_setup_enable);
+__setup("nodelayacct", delayacct_setup_disable);
 
 void delayacct_init(void)
 {