diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 0a8a820..43c687a 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -214,7 +214,6 @@
  	run_posix_cpu_timers(current);
 }
 
-#ifdef CONFIG_PPC_SPLPAR
 /*
  * Stuff for accounting stolen time.
  */
@@ -279,6 +278,7 @@
 	pme->purr = purr;
 }
 
+#ifdef CONFIG_PPC_SPLPAR
 /*
  * Must be called before the cpu is added to the online map when
  * a cpu is being brought up at runtime.
diff --git a/include/asm-powerpc/time.h b/include/asm-powerpc/time.h
index 3fd57c0..2d00e13 100644
--- a/include/asm-powerpc/time.h
+++ b/include/asm-powerpc/time.h
@@ -232,7 +232,7 @@
 #define account_process_vtime(tsk)		do { } while (0)
 #endif
 
-#if defined(CONFIG_VIRT_CPU_ACCOUNTING) && defined(CONFIG_PPC_SPLPAR)
+#if defined(CONFIG_VIRT_CPU_ACCOUNTING)
 extern void calculate_steal_time(void);
 extern void snapshot_timebases(void);
 #else