diff --git a/include/linux/hardirq.h b/include/linux/hardirq.h
index cab3da3d0949..b083a475423d 100644
--- a/include/linux/hardirq.h
+++ b/include/linux/hardirq.h
@@ -4,6 +4,7 @@
 #include <linux/preempt.h>
 #include <linux/lockdep.h>
 #include <linux/ftrace_irq.h>
+#include <linux/vtime.h>
 #include <asm/hardirq.h>
 
 /*
@@ -129,16 +130,6 @@ extern void synchronize_irq(unsigned int irq);
 # define synchronize_irq(irq)	barrier()
 #endif
 
-struct task_struct;
-
-#if !defined(CONFIG_VIRT_CPU_ACCOUNTING) && !defined(CONFIG_IRQ_TIME_ACCOUNTING)
-static inline void vtime_account(struct task_struct *tsk)
-{
-}
-#else
-extern void vtime_account(struct task_struct *tsk);
-#endif
-
 #if defined(CONFIG_TINY_RCU) || defined(CONFIG_TINY_PREEMPT_RCU)
 
 static inline void rcu_nmi_enter(void)
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index 36d12f0884c3..1865b1f29770 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -7,6 +7,7 @@
 #include <linux/cpumask.h>
 #include <linux/interrupt.h>
 #include <linux/sched.h>
+#include <linux/vtime.h>
 #include <asm/irq.h>
 #include <asm/cputime.h>
 
@@ -130,12 +131,4 @@ extern void account_process_tick(struct task_struct *, int user);
 extern void account_steal_ticks(unsigned long ticks);
 extern void account_idle_ticks(unsigned long ticks);
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-extern void vtime_task_switch(struct task_struct *prev);
-extern void vtime_account_system(struct task_struct *tsk);
-extern void vtime_account_idle(struct task_struct *tsk);
-#else
-static inline void vtime_task_switch(struct task_struct *prev) { }
-#endif
-
 #endif /* _LINUX_KERNEL_STAT_H */
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
new file mode 100644
index 000000000000..7199c24c8204
--- /dev/null
+++ b/include/linux/vtime.h
@@ -0,0 +1,22 @@
+#ifndef _LINUX_KERNEL_VTIME_H
+#define _LINUX_KERNEL_VTIME_H
+
+struct task_struct;
+
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+extern void vtime_task_switch(struct task_struct *prev);
+extern void vtime_account_system(struct task_struct *tsk);
+extern void vtime_account_idle(struct task_struct *tsk);
+#else
+static inline void vtime_task_switch(struct task_struct *prev) { }
+#endif
+
+#if !defined(CONFIG_VIRT_CPU_ACCOUNTING) && !defined(CONFIG_IRQ_TIME_ACCOUNTING)
+static inline void vtime_account(struct task_struct *tsk)
+{
+}
+#else
+extern void vtime_account(struct task_struct *tsk);
+#endif
+
+#endif /* _LINUX_KERNEL_VTIME_H */