diff --git a/arch/s390/Kconfig b/arch/s390/Kconfig
index 7a18d23..8152fef 100644
--- a/arch/s390/Kconfig
+++ b/arch/s390/Kconfig
@@ -69,6 +69,9 @@
 	bool
 	default y if KVM
 
+config VIRT_CPU_ACCOUNTING
+	def_bool y
+
 mainmenu "Linux Kernel Configuration"
 
 config S390
@@ -469,22 +472,9 @@
 	  hypervisor. The ESSA instruction is used to do the states
 	  changes between a page that has content and the unused state.
 
-config VIRT_TIMER
-	bool "Virtual CPU timer support"
-	help
-	  This provides a kernel interface for virtual CPU timers.
-	  Default is disabled.
-
-config VIRT_CPU_ACCOUNTING
-	bool "Base user process accounting on virtual cpu timer"
-	depends on VIRT_TIMER
-	help
-	  Select this option to use CPU timer deltas to do user
-	  process accounting.
-
 config APPLDATA_BASE
 	bool "Linux - VM Monitor Stream, base infrastructure"
-	depends on PROC_FS && VIRT_TIMER=y
+	depends on PROC_FS
 	help
 	  This provides a kernel interface for creating and updating z/VM APPLDATA
 	  monitor records. The monitor records are updated at certain time
diff --git a/arch/s390/include/asm/system.h b/arch/s390/include/asm/system.h
index c17a3cf..024ef42 100644
--- a/arch/s390/include/asm/system.h
+++ b/arch/s390/include/asm/system.h
@@ -99,13 +99,9 @@
 	prev = __switch_to(prev,next);					     \
 } while (0)
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 extern void account_vtime(struct task_struct *);
 extern void account_tick_vtime(struct task_struct *);
 extern void account_system_vtime(struct task_struct *);
-#else
-#define account_vtime(x) do { /* empty */ } while (0)
-#endif
 
 #ifdef CONFIG_PFAULT
 extern void pfault_irq_init(void);
diff --git a/arch/s390/include/asm/timer.h b/arch/s390/include/asm/timer.h
index d98d79e..61705d60 100644
--- a/arch/s390/include/asm/timer.h
+++ b/arch/s390/include/asm/timer.h
@@ -48,18 +48,9 @@
 extern void init_cpu_vtimer(void);
 extern void vtime_init(void);
 
-#ifdef CONFIG_VIRT_TIMER
-
 extern void vtime_start_cpu_timer(void);
 extern void vtime_stop_cpu_timer(void);
 
-#else
-
-static inline void vtime_start_cpu_timer(void) { }
-static inline void vtime_stop_cpu_timer(void) { }
-
-#endif /* CONFIG_VIRT_TIMER */
-
 #endif /* __KERNEL__ */
 
 #endif /* _ASM_S390_TIMER_H */
diff --git a/arch/s390/kernel/Makefile b/arch/s390/kernel/Makefile
index 92730cc..90dad65 100644
--- a/arch/s390/kernel/Makefile
+++ b/arch/s390/kernel/Makefile
@@ -20,7 +20,7 @@
 obj-y	:=  bitmap.o traps.o time.o process.o base.o early.o \
             setup.o sys_s390.o ptrace.o signal.o cpcmd.o ebcdic.o \
 	    s390_ext.o debug.o irq.o ipl.o dis.o diag.o mem_detect.o \
-	    vdso.o
+	    vdso.o vtime.o
 
 obj-y	+= $(if $(CONFIG_64BIT),entry64.o,entry.o)
 obj-y	+= $(if $(CONFIG_64BIT),reipl64.o,reipl.o)
@@ -36,7 +36,6 @@
 					compat_wrapper.o compat_exec_domain.o \
 					$(compat-obj-y)
 
-obj-$(CONFIG_VIRT_TIMER)	+= vtime.o
 obj-$(CONFIG_STACKTRACE)	+= stacktrace.o
 obj-$(CONFIG_KPROBES)		+= kprobes.o
 obj-$(CONFIG_FUNCTION_TRACER)	+= mcount.o
diff --git a/arch/s390/kernel/entry.S b/arch/s390/kernel/entry.S
index c1cfc7e..55de521 100644
--- a/arch/s390/kernel/entry.S
+++ b/arch/s390/kernel/entry.S
@@ -109,13 +109,6 @@
  *    R15 - kernel stack pointer
  */
 
-	.macro	STORE_TIMER lc_offset
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-	stpt	\lc_offset
-#endif
-	.endm
-
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.macro	UPDATE_VTIME lc_from,lc_to,lc_sum
 	lm	%r10,%r11,\lc_from
 	sl	%r10,\lc_to
@@ -128,7 +121,6 @@
 	al	%r10,BASED(.Lc_1)
 1:	stm	%r10,%r11,\lc_sum
 	.endm
-#endif
 
 	.macro	SAVE_ALL_BASE savearea
 	stm	%r12,%r15,\savearea
@@ -198,7 +190,7 @@
 	ni	\psworg+1,0xfd		# clear wait state bit
 	.endif
 	lm	%r0,%r15,SP_R0(%r15)	# load gprs 0-15 of user
-	STORE_TIMER __LC_EXIT_TIMER
+	stpt	__LC_EXIT_TIMER
 	lpsw	\psworg			# back to caller
 	.endm
 
@@ -247,20 +239,18 @@
 
 	.globl	system_call
 system_call:
-	STORE_TIMER __LC_SYNC_ENTER_TIMER
+	stpt	__LC_SYNC_ENTER_TIMER
 sysc_saveall:
 	SAVE_ALL_BASE __LC_SAVE_AREA
 	SAVE_ALL_SVC __LC_SVC_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_SVC_OLD_PSW,__LC_SAVE_AREA
 	lh	%r7,0x8a	  # get svc number from lowcore
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 sysc_vtime:
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 sysc_stime:
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 sysc_update:
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
-#endif
 sysc_do_svc:
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	ltr	%r7,%r7			# test for svc 0
@@ -490,20 +480,18 @@
  * we just ignore the PER event (FIXME: is there anything we have to do
  * for LPSW?).
  */
-	STORE_TIMER __LC_SYNC_ENTER_TIMER
+	stpt	__LC_SYNC_ENTER_TIMER
 	SAVE_ALL_BASE __LC_SAVE_AREA
 	tm	__LC_PGM_INT_CODE+1,0x80 # check whether we got a per exception
 	bnz	BASED(pgm_per)		# got per exception -> special case
 	SAVE_ALL_SYNC __LC_PGM_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_PGM_OLD_PSW,__LC_SAVE_AREA
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	bz	BASED(pgm_no_vtime)
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
 pgm_no_vtime:
-#endif
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	l	%r3,__LC_PGM_ILC	# load program interruption code
@@ -536,14 +524,12 @@
 pgm_per_std:
 	SAVE_ALL_SYNC __LC_PGM_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_PGM_OLD_PSW,__LC_SAVE_AREA
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	bz	BASED(pgm_no_vtime2)
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
 pgm_no_vtime2:
-#endif
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	l	%r1,__TI_task(%r9)
@@ -565,11 +551,9 @@
 pgm_svcper:
 	SAVE_ALL_SYNC __LC_SVC_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_SVC_OLD_PSW,__LC_SAVE_AREA
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
-#endif
 	lh	%r7,0x8a		# get svc number from lowcore
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
@@ -599,19 +583,17 @@
 
 	.globl io_int_handler
 io_int_handler:
-	STORE_TIMER __LC_ASYNC_ENTER_TIMER
+	stpt	__LC_ASYNC_ENTER_TIMER
 	stck	__LC_INT_CLOCK
 	SAVE_ALL_BASE __LC_SAVE_AREA+16
 	SAVE_ALL_ASYNC __LC_IO_OLD_PSW,__LC_SAVE_AREA+16
 	CREATE_STACK_FRAME __LC_IO_OLD_PSW,__LC_SAVE_AREA+16
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	bz	BASED(io_no_vtime)
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_ASYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_ASYNC_ENTER_TIMER
 io_no_vtime:
-#endif
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	l	%r1,BASED(.Ldo_IRQ)	# load address of do_IRQ
@@ -741,19 +723,17 @@
 
 	.globl	ext_int_handler
 ext_int_handler:
-	STORE_TIMER __LC_ASYNC_ENTER_TIMER
+	stpt	__LC_ASYNC_ENTER_TIMER
 	stck	__LC_INT_CLOCK
 	SAVE_ALL_BASE __LC_SAVE_AREA+16
 	SAVE_ALL_ASYNC __LC_EXT_OLD_PSW,__LC_SAVE_AREA+16
 	CREATE_STACK_FRAME __LC_EXT_OLD_PSW,__LC_SAVE_AREA+16
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	bz	BASED(ext_no_vtime)
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_ASYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_ASYNC_ENTER_TIMER
 ext_no_vtime:
-#endif
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	la	%r2,SP_PTREGS(%r15)	# address of register-save area
@@ -776,7 +756,6 @@
 	la	%r12,__LC_MCK_OLD_PSW
 	tm	__LC_MCCK_CODE,0x80	# system damage?
 	bo	BASED(mcck_int_main)	# yes -> rest of mcck code invalid
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_SAVE_AREA+52(8),__LC_ASYNC_ENTER_TIMER
 	mvc	__LC_ASYNC_ENTER_TIMER(8),__LC_CPU_TIMER_SAVE_AREA
 	tm	__LC_MCCK_CODE+5,0x02	# stored cpu timer value valid?
@@ -793,9 +772,7 @@
 	la	%r14,__LC_LAST_UPDATE_TIMER
 0:	spt	0(%r14)
 	mvc	__LC_ASYNC_ENTER_TIMER(8),0(%r14)
-1:
-#endif
-	tm	__LC_MCCK_CODE+2,0x09	# mwp + ia of old psw valid?
+1:	tm	__LC_MCCK_CODE+2,0x09	# mwp + ia of old psw valid?
 	bno	BASED(mcck_int_main)	# no -> skip cleanup critical
 	tm	__LC_MCK_OLD_PSW+1,0x01	# test problem state bit
 	bnz	BASED(mcck_int_main)	# from user -> load async stack
@@ -812,7 +789,6 @@
 	be	BASED(0f)
 	l	%r15,__LC_PANIC_STACK	# load panic stack
 0:	CREATE_STACK_FRAME __LC_MCK_OLD_PSW,__LC_SAVE_AREA+32
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	__LC_MCCK_CODE+2,0x08	# mwp of old psw valid?
 	bno	BASED(mcck_no_vtime)	# no -> skip cleanup critical
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
@@ -821,7 +797,6 @@
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_ASYNC_ENTER_TIMER
 mcck_no_vtime:
-#endif
 	l	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	la	%r2,SP_PTREGS(%r15)	# load pt_regs
 	l	%r1,BASED(.Ls390_mcck)
@@ -843,16 +818,13 @@
 mcck_return:
 	mvc	__LC_RETURN_MCCK_PSW(8),SP_PSW(%r15) # move return PSW
 	ni	__LC_RETURN_MCCK_PSW+1,0xfd # clear wait state bit
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_ASYNC_ENTER_TIMER(8),__LC_SAVE_AREA+52
 	tm	__LC_RETURN_MCCK_PSW+1,0x01 # returning to user ?
 	bno	BASED(0f)
 	lm	%r0,%r15,SP_R0(%r15)	# load gprs 0-15
 	stpt	__LC_EXIT_TIMER
 	lpsw	__LC_RETURN_MCCK_PSW	# back to caller
-0:
-#endif
-	lm	%r0,%r15,SP_R0(%r15)	# load gprs 0-15
+0:	lm	%r0,%r15,SP_R0(%r15)	# load gprs 0-15
 	lpsw	__LC_RETURN_MCCK_PSW	# back to caller
 
 	RESTORE_ALL __LC_RETURN_MCCK_PSW,0
@@ -976,13 +948,11 @@
 	b	BASED(1f)
 0:	la	%r12,__LC_SAVE_AREA+32
 1:
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	clc	__LC_RETURN_PSW+4(4),BASED(cleanup_system_call_insn+4)
 	bh	BASED(0f)
 	mvc	__LC_SYNC_ENTER_TIMER(8),__LC_ASYNC_ENTER_TIMER
 0:	clc	__LC_RETURN_PSW+4(4),BASED(cleanup_system_call_insn+8)
 	bhe	BASED(cleanup_vtime)
-#endif
 	clc	__LC_RETURN_PSW+4(4),BASED(cleanup_system_call_insn)
 	bh	BASED(0f)
 	mvc	__LC_SAVE_AREA(16),0(%r12)
@@ -993,7 +963,6 @@
 	l	%r12,__LC_SAVE_AREA+48	# argh
 	st	%r15,12(%r12)
 	lh	%r7,0x8a
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 cleanup_vtime:
 	clc	__LC_RETURN_PSW+4(4),BASED(cleanup_system_call_insn+12)
 	bhe	BASED(cleanup_stime)
@@ -1004,18 +973,15 @@
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 cleanup_update:
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
-#endif
 	mvc	__LC_RETURN_PSW+4(4),BASED(cleanup_table_system_call+4)
 	la	%r12,__LC_RETURN_PSW
 	br	%r14
 cleanup_system_call_insn:
 	.long	sysc_saveall + 0x80000000
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.long	system_call + 0x80000000
 	.long	sysc_vtime + 0x80000000
 	.long	sysc_stime + 0x80000000
 	.long	sysc_update + 0x80000000
-#endif
 
 cleanup_sysc_return:
 	mvc	__LC_RETURN_PSW(4),0(%r12)
@@ -1026,11 +992,9 @@
 cleanup_sysc_leave:
 	clc	4(4,%r12),BASED(cleanup_sysc_leave_insn)
 	be	BASED(2f)
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_EXIT_TIMER(8),__LC_ASYNC_ENTER_TIMER
 	clc	4(4,%r12),BASED(cleanup_sysc_leave_insn+4)
 	be	BASED(2f)
-#endif
 	mvc	__LC_RETURN_PSW(8),SP_PSW(%r15)
 	c	%r12,BASED(.Lmck_old_psw)
 	bne	BASED(0f)
@@ -1043,9 +1007,7 @@
 	br	%r14
 cleanup_sysc_leave_insn:
 	.long	sysc_done - 4 + 0x80000000
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.long	sysc_done - 8 + 0x80000000
-#endif
 
 cleanup_io_return:
 	mvc	__LC_RETURN_PSW(4),0(%r12)
@@ -1056,11 +1018,9 @@
 cleanup_io_leave:
 	clc	4(4,%r12),BASED(cleanup_io_leave_insn)
 	be	BASED(2f)
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_EXIT_TIMER(8),__LC_ASYNC_ENTER_TIMER
 	clc	4(4,%r12),BASED(cleanup_io_leave_insn+4)
 	be	BASED(2f)
-#endif
 	mvc	__LC_RETURN_PSW(8),SP_PSW(%r15)
 	c	%r12,BASED(.Lmck_old_psw)
 	bne	BASED(0f)
@@ -1073,9 +1033,7 @@
 	br	%r14
 cleanup_io_leave_insn:
 	.long	io_done - 4 + 0x80000000
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.long	io_done - 8 + 0x80000000
-#endif
 
 /*
  * Integer constants
diff --git a/arch/s390/kernel/entry64.S b/arch/s390/kernel/entry64.S
index ea90d9a..16bb4fd 100644
--- a/arch/s390/kernel/entry64.S
+++ b/arch/s390/kernel/entry64.S
@@ -96,20 +96,12 @@
 #define LOCKDEP_SYS_EXIT
 #endif
 
-	.macro	STORE_TIMER lc_offset
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-	stpt	\lc_offset
-#endif
-	.endm
-
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.macro	UPDATE_VTIME lc_from,lc_to,lc_sum
 	lg	%r10,\lc_from
 	slg	%r10,\lc_to
 	alg	%r10,\lc_sum
 	stg	%r10,\lc_sum
 	.endm
-#endif
 
 /*
  * Register usage in interrupt handlers:
@@ -186,7 +178,7 @@
 	ni	\psworg+1,0xfd		# clear wait state bit
 	.endif
 	lmg	%r0,%r15,SP_R0(%r15)	# load gprs 0-15 of user
-	STORE_TIMER __LC_EXIT_TIMER
+	stpt	__LC_EXIT_TIMER
 	lpswe	\psworg			# back to caller
 	.endm
 
@@ -233,20 +225,18 @@
 
 	.globl	system_call
 system_call:
-	STORE_TIMER __LC_SYNC_ENTER_TIMER
+	stpt	__LC_SYNC_ENTER_TIMER
 sysc_saveall:
 	SAVE_ALL_BASE __LC_SAVE_AREA
 	SAVE_ALL_SVC __LC_SVC_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_SVC_OLD_PSW,__LC_SAVE_AREA
 	llgh	%r7,__LC_SVC_INT_CODE	# get svc number from lowcore
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 sysc_vtime:
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 sysc_stime:
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 sysc_update:
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
-#endif
 sysc_do_svc:
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	ltgr	%r7,%r7		# test for svc 0
@@ -469,20 +459,18 @@
  * we just ignore the PER event (FIXME: is there anything we have to do
  * for LPSW?).
  */
-	STORE_TIMER __LC_SYNC_ENTER_TIMER
+	stpt	__LC_SYNC_ENTER_TIMER
 	SAVE_ALL_BASE __LC_SAVE_AREA
 	tm	__LC_PGM_INT_CODE+1,0x80 # check whether we got a per exception
 	jnz	pgm_per 		 # got per exception -> special case
 	SAVE_ALL_SYNC __LC_PGM_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_PGM_OLD_PSW,__LC_SAVE_AREA
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	jz	pgm_no_vtime
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
 pgm_no_vtime:
-#endif
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	mvc	SP_ARGS(8,%r15),__LC_LAST_BREAK
 	TRACE_IRQS_OFF
@@ -516,14 +504,12 @@
 pgm_per_std:
 	SAVE_ALL_SYNC __LC_PGM_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_PGM_OLD_PSW,__LC_SAVE_AREA
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	jz	pgm_no_vtime2
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
 pgm_no_vtime2:
-#endif
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	lg	%r1,__TI_task(%r9)
@@ -545,11 +531,9 @@
 pgm_svcper:
 	SAVE_ALL_SYNC __LC_SVC_OLD_PSW,__LC_SAVE_AREA
 	CREATE_STACK_FRAME __LC_SVC_OLD_PSW,__LC_SAVE_AREA
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_SYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
-#endif
 	llgh	%r7,__LC_SVC_INT_CODE	# get svc number from lowcore
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	lg	%r1,__TI_task(%r9)
@@ -575,19 +559,17 @@
  */
 	.globl io_int_handler
 io_int_handler:
-	STORE_TIMER __LC_ASYNC_ENTER_TIMER
+	stpt	__LC_ASYNC_ENTER_TIMER
 	stck	__LC_INT_CLOCK
 	SAVE_ALL_BASE __LC_SAVE_AREA+32
 	SAVE_ALL_ASYNC __LC_IO_OLD_PSW,__LC_SAVE_AREA+32
 	CREATE_STACK_FRAME __LC_IO_OLD_PSW,__LC_SAVE_AREA+32
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	jz	io_no_vtime
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_ASYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_ASYNC_ENTER_TIMER
 io_no_vtime:
-#endif
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	la	%r2,SP_PTREGS(%r15)	# address of register-save area
@@ -739,19 +721,17 @@
  */
 	.globl	ext_int_handler
 ext_int_handler:
-	STORE_TIMER __LC_ASYNC_ENTER_TIMER
+	stpt	__LC_ASYNC_ENTER_TIMER
 	stck	__LC_INT_CLOCK
 	SAVE_ALL_BASE __LC_SAVE_AREA+32
 	SAVE_ALL_ASYNC __LC_EXT_OLD_PSW,__LC_SAVE_AREA+32
 	CREATE_STACK_FRAME __LC_EXT_OLD_PSW,__LC_SAVE_AREA+32
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
 	jz	ext_no_vtime
 	UPDATE_VTIME __LC_EXIT_TIMER,__LC_ASYNC_ENTER_TIMER,__LC_USER_TIMER
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_ASYNC_ENTER_TIMER
 ext_no_vtime:
-#endif
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	TRACE_IRQS_OFF
 	la	%r2,SP_PTREGS(%r15)	# address of register-save area
@@ -773,7 +753,6 @@
 	la	%r12,__LC_MCK_OLD_PSW
 	tm	__LC_MCCK_CODE,0x80	# system damage?
 	jo	mcck_int_main		# yes -> rest of mcck code invalid
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	la	%r14,4095
 	mvc	__LC_SAVE_AREA+104(8),__LC_ASYNC_ENTER_TIMER
 	mvc	__LC_ASYNC_ENTER_TIMER(8),__LC_CPU_TIMER_SAVE_AREA-4095(%r14)
@@ -791,9 +770,7 @@
 	la	%r14,__LC_LAST_UPDATE_TIMER
 0:	spt	0(%r14)
 	mvc	__LC_ASYNC_ENTER_TIMER(8),0(%r14)
-1:
-#endif
-	tm	__LC_MCCK_CODE+2,0x09	# mwp + ia of old psw valid?
+1:	tm	__LC_MCCK_CODE+2,0x09	# mwp + ia of old psw valid?
 	jno	mcck_int_main		# no -> skip cleanup critical
 	tm	__LC_MCK_OLD_PSW+1,0x01 # test problem state bit
 	jnz	mcck_int_main		# from user -> load kernel stack
@@ -809,7 +786,6 @@
 	jz	0f
 	lg	%r15,__LC_PANIC_STACK	# load panic stack
 0:	CREATE_STACK_FRAME __LC_MCK_OLD_PSW,__LC_SAVE_AREA+64
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	tm	__LC_MCCK_CODE+2,0x08	# mwp of old psw valid?
 	jno	mcck_no_vtime		# no -> no timer update
 	tm	SP_PSW+1(%r15),0x01	# interrupting from user ?
@@ -818,7 +794,6 @@
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_ASYNC_ENTER_TIMER
 mcck_no_vtime:
-#endif
 	lg	%r9,__LC_THREAD_INFO	# load pointer to thread_info struct
 	la	%r2,SP_PTREGS(%r15)	# load pt_regs
 	brasl	%r14,s390_do_machine_check
@@ -839,14 +814,11 @@
 	mvc	__LC_RETURN_MCCK_PSW(16),SP_PSW(%r15) # move return PSW
 	ni	__LC_RETURN_MCCK_PSW+1,0xfd # clear wait state bit
 	lmg	%r0,%r15,SP_R0(%r15)	# load gprs 0-15
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_ASYNC_ENTER_TIMER(8),__LC_SAVE_AREA+104
 	tm	__LC_RETURN_MCCK_PSW+1,0x01 # returning to user ?
 	jno	0f
 	stpt	__LC_EXIT_TIMER
-0:
-#endif
-	lpswe	__LC_RETURN_MCCK_PSW	# back to caller
+0:	lpswe	__LC_RETURN_MCCK_PSW	# back to caller
 
 /*
  * Restart interruption handler, kick starter for additional CPUs
@@ -964,13 +936,11 @@
 	j	1f
 0:	la	%r12,__LC_SAVE_AREA+64
 1:
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	clc	__LC_RETURN_PSW+8(8),BASED(cleanup_system_call_insn+8)
 	jh	0f
 	mvc	__LC_SYNC_ENTER_TIMER(8),__LC_ASYNC_ENTER_TIMER
 0:	clc	__LC_RETURN_PSW+8(8),BASED(cleanup_system_call_insn+16)
 	jhe	cleanup_vtime
-#endif
 	clc	__LC_RETURN_PSW+8(8),BASED(cleanup_system_call_insn)
 	jh	0f
 	mvc	__LC_SAVE_AREA(32),0(%r12)
@@ -981,7 +951,6 @@
 	lg	%r12,__LC_SAVE_AREA+96	# argh
 	stg	%r15,24(%r12)
 	llgh	%r7,__LC_SVC_INT_CODE
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 cleanup_vtime:
 	clc	__LC_RETURN_PSW+8(8),BASED(cleanup_system_call_insn+24)
 	jhe	cleanup_stime
@@ -992,18 +961,15 @@
 	UPDATE_VTIME __LC_LAST_UPDATE_TIMER,__LC_EXIT_TIMER,__LC_SYSTEM_TIMER
 cleanup_update:
 	mvc	__LC_LAST_UPDATE_TIMER(8),__LC_SYNC_ENTER_TIMER
-#endif
 	mvc	__LC_RETURN_PSW+8(8),BASED(cleanup_table_system_call+8)
 	la	%r12,__LC_RETURN_PSW
 	br	%r14
 cleanup_system_call_insn:
 	.quad	sysc_saveall
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.quad	system_call
 	.quad	sysc_vtime
 	.quad	sysc_stime
 	.quad	sysc_update
-#endif
 
 cleanup_sysc_return:
 	mvc	__LC_RETURN_PSW(8),0(%r12)
@@ -1014,11 +980,9 @@
 cleanup_sysc_leave:
 	clc	8(8,%r12),BASED(cleanup_sysc_leave_insn)
 	je	2f
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_EXIT_TIMER(8),__LC_ASYNC_ENTER_TIMER
 	clc	8(8,%r12),BASED(cleanup_sysc_leave_insn+8)
 	je	2f
-#endif
 	mvc	__LC_RETURN_PSW(16),SP_PSW(%r15)
 	cghi	%r12,__LC_MCK_OLD_PSW
 	jne	0f
@@ -1031,9 +995,7 @@
 	br	%r14
 cleanup_sysc_leave_insn:
 	.quad	sysc_done - 4
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.quad	sysc_done - 8
-#endif
 
 cleanup_io_return:
 	mvc	__LC_RETURN_PSW(8),0(%r12)
@@ -1044,11 +1006,9 @@
 cleanup_io_leave:
 	clc	8(8,%r12),BASED(cleanup_io_leave_insn)
 	je	2f
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	mvc	__LC_EXIT_TIMER(8),__LC_ASYNC_ENTER_TIMER
 	clc	8(8,%r12),BASED(cleanup_io_leave_insn+8)
 	je	2f
-#endif
 	mvc	__LC_RETURN_PSW(16),SP_PSW(%r15)
 	cghi	%r12,__LC_MCK_OLD_PSW
 	jne	0f
@@ -1061,9 +1021,7 @@
 	br	%r14
 cleanup_io_leave_insn:
 	.quad	io_done - 4
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 	.quad	io_done - 8
-#endif
 
 /*
  * Integer constants
diff --git a/arch/s390/kernel/smp.c b/arch/s390/kernel/smp.c
index 176a43e..bf170c6 100644
--- a/arch/s390/kernel/smp.c
+++ b/arch/s390/kernel/smp.c
@@ -441,10 +441,8 @@
 	preempt_disable();
 	/* Enable TOD clock interrupts on the secondary cpu. */
 	init_cpu_timer();
-#ifdef CONFIG_VIRT_TIMER
 	/* Enable cpu timer interrupts on the secondary cpu. */
 	init_cpu_vtimer();
-#endif
 	/* Enable pfault pseudo page faults on this cpu. */
 	pfault_init();
 
diff --git a/arch/s390/kernel/time.c b/arch/s390/kernel/time.c
index 4965285..9562029 100644
--- a/arch/s390/kernel/time.c
+++ b/arch/s390/kernel/time.c
@@ -286,10 +286,8 @@
 
 	/* Enable TOD clock interrupts on the boot cpu. */
 	init_cpu_timer();
-
-#ifdef CONFIG_VIRT_TIMER
+	/* Enable cpu timer interrupts on the boot cpu. */
 	vtime_init();
-#endif
 }
 
 /*
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index 0fa5dc5..75a6e62 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -27,7 +27,6 @@
 static ext_int_info_t ext_int_info_timer;
 static DEFINE_PER_CPU(struct vtimer_queue, virt_cpu_timer);
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
 /*
  * Update process times based on virtual cpu times stored by entry.S
  * to the lowcore fields user_timer, system_timer & steal_clock.
@@ -125,16 +124,6 @@
 	/* store expire time for this CPU timer */
 	__get_cpu_var(virt_cpu_timer).to_expire = expires;
 }
-#else
-static inline void set_vtimer(__u64 expires)
-{
-	S390_lowcore.last_update_timer = expires;
-	asm volatile ("SPT %0" : : "m" (S390_lowcore.last_update_timer));
-
-	/* store expire time for this CPU timer */
-	__get_cpu_var(virt_cpu_timer).to_expire = expires;
-}
-#endif
 
 void vtime_start_cpu_timer(void)
 {