diff --git a/arch/ia64/include/asm/cputime.h b/arch/ia64/include/asm/cputime.h
index 7fcf7f0..040b316 100644
--- a/arch/ia64/include/asm/cputime.h
+++ b/arch/ia64/include/asm/cputime.h
@@ -19,91 +19,11 @@
 #define __IA64_CPUTIME_H
 
 #ifndef CONFIG_VIRT_CPU_ACCOUNTING
-#include <asm-generic/cputime.h>
+# include <asm-generic/cputime.h>
 #else
-
-#include <linux/time.h>
-#include <linux/jiffies.h>
-#include <asm/processor.h>
-
-typedef u64 __nocast cputime_t;
-typedef u64 __nocast cputime64_t;
-
-#define cputime_one_jiffy		jiffies_to_cputime(1)
-
-/*
- * Convert cputime <-> jiffies (HZ)
- */
-#define cputime_to_jiffies(__ct)	\
-	((__force u64)(__ct) / (NSEC_PER_SEC / HZ))
-#define jiffies_to_cputime(__jif)	\
-	(__force cputime_t)((__jif) * (NSEC_PER_SEC / HZ))
-#define cputime64_to_jiffies64(__ct)	\
-	((__force u64)(__ct) / (NSEC_PER_SEC / HZ))
-#define jiffies64_to_cputime64(__jif)	\
-	(__force cputime64_t)((__jif) * (NSEC_PER_SEC / HZ))
-
-/*
- * Convert cputime <-> microseconds
- */
-#define cputime_to_usecs(__ct)		\
-	((__force u64)(__ct) / NSEC_PER_USEC)
-#define usecs_to_cputime(__usecs)	\
-	(__force cputime_t)((__usecs) * NSEC_PER_USEC)
-#define usecs_to_cputime64(__usecs)	\
-	(__force cputime64_t)((__usecs) * NSEC_PER_USEC)
-
-/*
- * Convert cputime <-> seconds
- */
-#define cputime_to_secs(__ct)		\
-	((__force u64)(__ct) / NSEC_PER_SEC)
-#define secs_to_cputime(__secs)		\
-	(__force cputime_t)((__secs) * NSEC_PER_SEC)
-
-/*
- * Convert cputime <-> timespec (nsec)
- */
-static inline cputime_t timespec_to_cputime(const struct timespec *val)
-{
-	u64 ret = val->tv_sec * NSEC_PER_SEC + val->tv_nsec;
-	return (__force cputime_t) ret;
-}
-static inline void cputime_to_timespec(const cputime_t ct, struct timespec *val)
-{
-	val->tv_sec  = (__force u64) ct / NSEC_PER_SEC;
-	val->tv_nsec = (__force u64) ct % NSEC_PER_SEC;
-}
-
-/*
- * Convert cputime <-> timeval (msec)
- */
-static inline cputime_t timeval_to_cputime(struct timeval *val)
-{
-	u64 ret = val->tv_sec * NSEC_PER_SEC + val->tv_usec * NSEC_PER_USEC;
-	return (__force cputime_t) ret;
-}
-static inline void cputime_to_timeval(const cputime_t ct, struct timeval *val)
-{
-	val->tv_sec = (__force u64) ct / NSEC_PER_SEC;
-	val->tv_usec = ((__force u64) ct % NSEC_PER_SEC) / NSEC_PER_USEC;
-}
-
-/*
- * Convert cputime <-> clock (USER_HZ)
- */
-#define cputime_to_clock_t(__ct)	\
-	((__force u64)(__ct) / (NSEC_PER_SEC / USER_HZ))
-#define clock_t_to_cputime(__x)		\
-	(__force cputime_t)((__x) * (NSEC_PER_SEC / USER_HZ))
-
-/*
- * Convert cputime64 to clock.
- */
-#define cputime64_to_clock_t(__ct)	\
-	cputime_to_clock_t((__force cputime_t)__ct)
-
+# include <asm/processor.h>
+# include <asm-generic/cputime_nsecs.h>
 extern void arch_vtime_task_switch(struct task_struct *tsk);
-
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING */
+
 #endif /* __IA64_CPUTIME_H */
diff --git a/include/asm-generic/cputime.h b/include/asm-generic/cputime.h
index 9a62937..c6eddf5 100644
--- a/include/asm-generic/cputime.h
+++ b/include/asm-generic/cputime.h
@@ -4,66 +4,6 @@
 #include <linux/time.h>
 #include <linux/jiffies.h>
 
-typedef unsigned long __nocast cputime_t;
-
-#define cputime_one_jiffy		jiffies_to_cputime(1)
-#define cputime_to_jiffies(__ct)	(__force unsigned long)(__ct)
-#define cputime_to_scaled(__ct)		(__ct)
-#define jiffies_to_cputime(__hz)	(__force cputime_t)(__hz)
-
-typedef u64 __nocast cputime64_t;
-
-#define cputime64_to_jiffies64(__ct)	(__force u64)(__ct)
-#define jiffies64_to_cputime64(__jif)	(__force cputime64_t)(__jif)
-
-#define nsecs_to_cputime64(__ct)	\
-	jiffies64_to_cputime64(nsecs_to_jiffies64(__ct))
-
-
-/*
- * Convert cputime to microseconds and back.
- */
-#define cputime_to_usecs(__ct)		\
-	jiffies_to_usecs(cputime_to_jiffies(__ct))
-#define usecs_to_cputime(__usec)	\
-	jiffies_to_cputime(usecs_to_jiffies(__usec))
-#define usecs_to_cputime64(__usec)	\
-	jiffies64_to_cputime64(nsecs_to_jiffies64((__usec) * 1000))
-
-/*
- * Convert cputime to seconds and back.
- */
-#define cputime_to_secs(jif)		(cputime_to_jiffies(jif) / HZ)
-#define secs_to_cputime(sec)		jiffies_to_cputime((sec) * HZ)
-
-/*
- * Convert cputime to timespec and back.
- */
-#define timespec_to_cputime(__val)	\
-	jiffies_to_cputime(timespec_to_jiffies(__val))
-#define cputime_to_timespec(__ct,__val)	\
-	jiffies_to_timespec(cputime_to_jiffies(__ct),__val)
-
-/*
- * Convert cputime to timeval and back.
- */
-#define timeval_to_cputime(__val)	\
-	jiffies_to_cputime(timeval_to_jiffies(__val))
-#define cputime_to_timeval(__ct,__val)	\
-	jiffies_to_timeval(cputime_to_jiffies(__ct),__val)
-
-/*
- * Convert cputime to clock and back.
- */
-#define cputime_to_clock_t(__ct)	\
-	jiffies_to_clock_t(cputime_to_jiffies(__ct))
-#define clock_t_to_cputime(__x)		\
-	jiffies_to_cputime(clock_t_to_jiffies(__x))
-
-/*
- * Convert cputime64 to clock.
- */
-#define cputime64_to_clock_t(__ct)	\
-	jiffies_64_to_clock_t(cputime64_to_jiffies64(__ct))
+#include <asm-generic/cputime_jiffies.h>
 
 #endif
diff --git a/include/asm-generic/cputime_jiffies.h b/include/asm-generic/cputime_jiffies.h
new file mode 100644
index 0000000..b747f1f
--- /dev/null
+++ b/include/asm-generic/cputime_jiffies.h
@@ -0,0 +1,66 @@
+#ifndef _ASM_GENERIC_CPUTIME_JIFFIES_H
+#define _ASM_GENERIC_CPUTIME_JIFFIES_H
+
+typedef unsigned long __nocast cputime_t;
+
+#define cputime_one_jiffy		jiffies_to_cputime(1)
+#define cputime_to_jiffies(__ct)	(__force unsigned long)(__ct)
+#define cputime_to_scaled(__ct)		(__ct)
+#define jiffies_to_cputime(__hz)	(__force cputime_t)(__hz)
+
+typedef u64 __nocast cputime64_t;
+
+#define cputime64_to_jiffies64(__ct)	(__force u64)(__ct)
+#define jiffies64_to_cputime64(__jif)	(__force cputime64_t)(__jif)
+
+#define nsecs_to_cputime64(__ct)	\
+	jiffies64_to_cputime64(nsecs_to_jiffies64(__ct))
+
+
+/*
+ * Convert cputime to microseconds and back.
+ */
+#define cputime_to_usecs(__ct)		\
+	jiffies_to_usecs(cputime_to_jiffies(__ct))
+#define usecs_to_cputime(__usec)	\
+	jiffies_to_cputime(usecs_to_jiffies(__usec))
+#define usecs_to_cputime64(__usec)	\
+	jiffies64_to_cputime64(nsecs_to_jiffies64((__usec) * 1000))
+
+/*
+ * Convert cputime to seconds and back.
+ */
+#define cputime_to_secs(jif)		(cputime_to_jiffies(jif) / HZ)
+#define secs_to_cputime(sec)		jiffies_to_cputime((sec) * HZ)
+
+/*
+ * Convert cputime to timespec and back.
+ */
+#define timespec_to_cputime(__val)	\
+	jiffies_to_cputime(timespec_to_jiffies(__val))
+#define cputime_to_timespec(__ct,__val)	\
+	jiffies_to_timespec(cputime_to_jiffies(__ct),__val)
+
+/*
+ * Convert cputime to timeval and back.
+ */
+#define timeval_to_cputime(__val)	\
+	jiffies_to_cputime(timeval_to_jiffies(__val))
+#define cputime_to_timeval(__ct,__val)	\
+	jiffies_to_timeval(cputime_to_jiffies(__ct),__val)
+
+/*
+ * Convert cputime to clock and back.
+ */
+#define cputime_to_clock_t(__ct)	\
+	jiffies_to_clock_t(cputime_to_jiffies(__ct))
+#define clock_t_to_cputime(__x)		\
+	jiffies_to_cputime(clock_t_to_jiffies(__x))
+
+/*
+ * Convert cputime64 to clock.
+ */
+#define cputime64_to_clock_t(__ct)	\
+	jiffies_64_to_clock_t(cputime64_to_jiffies64(__ct))
+
+#endif
diff --git a/include/asm-generic/cputime_nsecs.h b/include/asm-generic/cputime_nsecs.h
new file mode 100644
index 0000000..c73d182
--- /dev/null
+++ b/include/asm-generic/cputime_nsecs.h
@@ -0,0 +1,96 @@
+/*
+ * Definitions for measuring cputime in nsecs resolution.
+ *
+ * Based on <arch/ia64/include/asm/cputime.h>
+ *
+ * Copyright (C) 2007 FUJITSU LIMITED
+ * Copyright (C) 2007 Hidetoshi Seto <seto.hidetoshi@jp.fujitsu.com>
+ *
+ * This program is free software; you can redistribute it and/or
+ * modify it under the terms of the GNU General Public License
+ * as published by the Free Software Foundation; either version
+ * 2 of the License, or (at your option) any later version.
+ *
+ */
+
+#ifndef _ASM_GENERIC_CPUTIME_NSECS_H
+#define _ASM_GENERIC_CPUTIME_NSECS_H
+
+typedef u64 __nocast cputime_t;
+typedef u64 __nocast cputime64_t;
+
+#define cputime_one_jiffy		jiffies_to_cputime(1)
+
+/*
+ * Convert cputime <-> jiffies (HZ)
+ */
+#define cputime_to_jiffies(__ct)	\
+	((__force u64)(__ct) / (NSEC_PER_SEC / HZ))
+#define jiffies_to_cputime(__jif)	\
+	(__force cputime_t)((__jif) * (NSEC_PER_SEC / HZ))
+#define cputime64_to_jiffies64(__ct)	\
+	((__force u64)(__ct) / (NSEC_PER_SEC / HZ))
+#define jiffies64_to_cputime64(__jif)	\
+	(__force cputime64_t)((__jif) * (NSEC_PER_SEC / HZ))
+
+/*
+ * Convert cputime <-> microseconds
+ */
+#define cputime_to_usecs(__ct)		\
+	((__force u64)(__ct) / NSEC_PER_USEC)
+#define usecs_to_cputime(__usecs)	\
+	(__force cputime_t)((__usecs) * NSEC_PER_USEC)
+#define usecs_to_cputime64(__usecs)	\
+	(__force cputime64_t)((__usecs) * NSEC_PER_USEC)
+
+/*
+ * Convert cputime <-> seconds
+ */
+#define cputime_to_secs(__ct)		\
+	((__force u64)(__ct) / NSEC_PER_SEC)
+#define secs_to_cputime(__secs)		\
+	(__force cputime_t)((__secs) * NSEC_PER_SEC)
+
+/*
+ * Convert cputime <-> timespec (nsec)
+ */
+static inline cputime_t timespec_to_cputime(const struct timespec *val)
+{
+	u64 ret = val->tv_sec * NSEC_PER_SEC + val->tv_nsec;
+	return (__force cputime_t) ret;
+}
+static inline void cputime_to_timespec(const cputime_t ct, struct timespec *val)
+{
+	val->tv_sec  = (__force u64) ct / NSEC_PER_SEC;
+	val->tv_nsec = (__force u64) ct % NSEC_PER_SEC;
+}
+
+/*
+ * Convert cputime <-> timeval (msec)
+ */
+static inline cputime_t timeval_to_cputime(struct timeval *val)
+{
+	u64 ret = val->tv_sec * NSEC_PER_SEC + val->tv_usec * NSEC_PER_USEC;
+	return (__force cputime_t) ret;
+}
+static inline void cputime_to_timeval(const cputime_t ct, struct timeval *val)
+{
+	val->tv_sec = (__force u64) ct / NSEC_PER_SEC;
+	val->tv_usec = ((__force u64) ct % NSEC_PER_SEC) / NSEC_PER_USEC;
+}
+
+/*
+ * Convert cputime <-> clock (USER_HZ)
+ */
+#define cputime_to_clock_t(__ct)	\
+	((__force u64)(__ct) / (NSEC_PER_SEC / USER_HZ))
+#define clock_t_to_cputime(__x)		\
+	(__force cputime_t)((__x) * (NSEC_PER_SEC / USER_HZ))
+
+/*
+ * Convert cputime64 to clock.
+ */
+#define cputime64_to_clock_t(__ct)	\
+	cputime_to_clock_t((__force cputime_t)__ct)
+
+#endif