diff --git a/include/asm-generic/cputime.h b/include/asm-generic/cputime.h
index 51969436b8b8..8a624b454ba3 100644
--- a/include/asm-generic/cputime.h
+++ b/include/asm-generic/cputime.h
@@ -4,10 +4,6 @@
 #include <linux/time.h>
 #include <linux/jiffies.h>
 
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
-# include <asm-generic/cputime_jiffies.h>
-#endif
-
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
 # include <asm-generic/cputime_nsecs.h>
 #endif
diff --git a/include/asm-generic/cputime_jiffies.h b/include/asm-generic/cputime_jiffies.h
deleted file mode 100644
index 6bb8cd45f53b..000000000000
--- a/include/asm-generic/cputime_jiffies.h
+++ /dev/null
@@ -1,75 +0,0 @@
-#ifndef _ASM_GENERIC_CPUTIME_JIFFIES_H
-#define _ASM_GENERIC_CPUTIME_JIFFIES_H
-
-typedef unsigned long __nocast cputime_t;
-
-#define cmpxchg_cputime(ptr, old, new) cmpxchg(ptr, old, new)
-
-#define cputime_one_jiffy		jiffies_to_cputime(1)
-#define cputime_to_jiffies(__ct)	(__force unsigned long)(__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)
-
-
-/*
- * Convert nanoseconds <-> cputime
- */
-#define cputime_to_nsecs(__ct)		\
-	jiffies_to_nsecs(cputime_to_jiffies(__ct))
-#define nsecs_to_cputime64(__nsec)	\
-	jiffies64_to_cputime64(nsecs_to_jiffies64(__nsec))
-#define nsecs_to_cputime(__nsec)	\
-	jiffies_to_cputime(nsecs_to_jiffies(__nsec))
-
-
-/*
- * 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