diff --git a/arch/powerpc/include/asm/interrupt.h b/arch/powerpc/include/asm/interrupt.h
index e96d215f518a..ca8e08b18a16 100644
--- a/arch/powerpc/include/asm/interrupt.h
+++ b/arch/powerpc/include/asm/interrupt.h
@@ -4,6 +4,7 @@
 
 #include <linux/context_tracking.h>
 #include <linux/hardirq.h>
+#include <asm/cputime.h>
 #include <asm/ftrace.h>
 
 struct interrupt_state {
@@ -25,6 +26,9 @@ static inline void interrupt_enter_prepare(struct pt_regs *regs, struct interrup
 	if (user_mode(regs)) {
 		CT_WARN_ON(ct_state() != CONTEXT_USER);
 		user_exit_irqoff();
+
+		account_cpu_user_entry();
+		account_stolen_time();
 	} else {
 		/*
 		 * CT_WARN_ON comes here via program_check_exception,
@@ -37,6 +41,8 @@ static inline void interrupt_enter_prepare(struct pt_regs *regs, struct interrup
 
 #ifdef CONFIG_PPC_BOOK3E_64
 	state->ctx_state = exception_enter();
+	if (user_mode(regs))
+		account_cpu_user_entry();
 #endif
 }
 
diff --git a/arch/powerpc/include/asm/ppc_asm.h b/arch/powerpc/include/asm/ppc_asm.h
index cc1bca571332..3dceb64fc9af 100644
--- a/arch/powerpc/include/asm/ppc_asm.h
+++ b/arch/powerpc/include/asm/ppc_asm.h
@@ -25,7 +25,6 @@
 #ifndef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 #define ACCOUNT_CPU_USER_ENTRY(ptr, ra, rb)
 #define ACCOUNT_CPU_USER_EXIT(ptr, ra, rb)
-#define ACCOUNT_STOLEN_TIME
 #else
 #define ACCOUNT_CPU_USER_ENTRY(ptr, ra, rb)				\
 	MFTB(ra);			/* get timebase */		\
@@ -44,29 +43,6 @@
 	PPC_LL	ra, ACCOUNT_SYSTEM_TIME(ptr);				\
 	add	ra,ra,rb;		/* add on to system time */	\
 	PPC_STL	ra, ACCOUNT_SYSTEM_TIME(ptr)
-
-#ifdef CONFIG_PPC_SPLPAR
-#define ACCOUNT_STOLEN_TIME						\
-BEGIN_FW_FTR_SECTION;							\
-	beq	33f;							\
-	/* from user - see if there are any DTL entries to process */	\
-	ld	r10,PACALPPACAPTR(r13);	/* get ptr to VPA */		\
-	ld	r11,PACA_DTL_RIDX(r13);	/* get log read index */	\
-	addi	r10,r10,LPPACA_DTLIDX;					\
-	LDX_BE	r10,0,r10;		/* get log write index */	\
-	cmpd	cr1,r11,r10;						\
-	beq+	cr1,33f;						\
-	bl	accumulate_stolen_time;				\
-	ld	r12,_MSR(r1);						\
-	andi.	r10,r12,MSR_PR;		/* Restore cr0 (coming from user) */ \
-33:									\
-END_FW_FTR_SECTION_IFSET(FW_FEATURE_SPLPAR)
-
-#else  /* CONFIG_PPC_SPLPAR */
-#define ACCOUNT_STOLEN_TIME
-
-#endif /* CONFIG_PPC_SPLPAR */
-
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 /*
diff --git a/arch/powerpc/kernel/exceptions-64e.S b/arch/powerpc/kernel/exceptions-64e.S
index 003999c7836c..e8eb9992a270 100644
--- a/arch/powerpc/kernel/exceptions-64e.S
+++ b/arch/powerpc/kernel/exceptions-64e.S
@@ -398,7 +398,6 @@ exc_##n##_common:							    \
 	std	r10,_NIP(r1);		/* save SRR0 to stackframe */	    \
 	std	r11,_MSR(r1);		/* save SRR1 to stackframe */	    \
 	beq	2f;			/* if from kernel mode */	    \
-	ACCOUNT_CPU_USER_ENTRY(r13,r10,r11);/* accounting (uses cr0+eq) */  \
 2:	ld	r3,excf+EX_R10(r13);	/* get back r10 */		    \
 	ld	r4,excf+EX_R11(r13);	/* get back r11 */		    \
 	mfspr	r5,scratch;		/* get back r13 */		    \
diff --git a/arch/powerpc/kernel/exceptions-64s.S b/arch/powerpc/kernel/exceptions-64s.S
index 88b489676e89..898698cc9947 100644
--- a/arch/powerpc/kernel/exceptions-64s.S
+++ b/arch/powerpc/kernel/exceptions-64s.S
@@ -577,7 +577,6 @@ DEFINE_FIXED_SYMBOL(\name\()_common_real)
 	kuap_save_amr_and_lock r9, r10, cr1, cr0
 	.endif
 	beq	101f			/* if from kernel mode		*/
-	ACCOUNT_CPU_USER_ENTRY(r13, r9, r10)
 BEGIN_FTR_SECTION
 	ld	r9,IAREA+EX_PPR(r13)	/* Read PPR from paca		*/
 	std	r9,_PPR(r1)
@@ -645,10 +644,6 @@ END_FTR_SECTION_IFSET(CPU_FTR_CFAR)
 	ld	r11,exception_marker@toc(r2)
 	std	r10,RESULT(r1)		/* clear regs->result		*/
 	std	r11,STACK_FRAME_OVERHEAD-16(r1) /* mark the frame	*/
-
-	.if ISTACK
-	ACCOUNT_STOLEN_TIME
-	.endif
 .endm
 
 /*