diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index 12bf44f083f5..e8ffce898bf9 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -53,7 +53,9 @@ static inline int kstat_irqs(int irq)
 }
 
 extern void account_user_time(struct task_struct *, cputime_t);
+extern void account_user_time_scaled(struct task_struct *, cputime_t);
 extern void account_system_time(struct task_struct *, int, cputime_t);
+extern void account_system_time_scaled(struct task_struct *, cputime_t);
 extern void account_steal_time(struct task_struct *, cputime_t);
 
 #endif /* _LINUX_KERNEL_STAT_H */
diff --git a/include/linux/sched.h b/include/linux/sched.h
index 269b234609b8..7accc04e23ab 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -991,7 +991,7 @@ struct task_struct {
 	int __user *clear_child_tid;		/* CLONE_CHILD_CLEARTID */
 
 	unsigned int rt_priority;
-	cputime_t utime, stime;
+	cputime_t utime, stime, utimescaled, stimescaled;
 	cputime_t gtime;
 	unsigned long nvcsw, nivcsw; /* context switch counts */
 	struct timespec start_time; 		/* monotonic time */
diff --git a/include/linux/taskstats.h b/include/linux/taskstats.h
index dce1ed204972..92bfd1c153fb 100644
--- a/include/linux/taskstats.h
+++ b/include/linux/taskstats.h
@@ -31,7 +31,7 @@
  */
 
 
-#define TASKSTATS_VERSION	5
+#define TASKSTATS_VERSION	6
 #define TS_COMM_LEN		32	/* should be >= TASK_COMM_LEN
 					 * in linux/sched.h */
 
@@ -85,9 +85,12 @@ struct taskstats {
 	 * On some architectures, value will adjust for cpu time stolen
 	 * from the kernel in involuntary waits due to virtualization.
 	 * Value is cumulative, in nanoseconds, without a corresponding count
-	 * and wraps around to zero silently on overflow
+	 * and wraps around to zero silently on overflow.  The
+	 * _scaled_ version accounts for cpus which can scale the
+	 * number of instructions executed each cycle.
 	 */
 	__u64	cpu_run_real_total;
+	__u64	cpu_scaled_run_real_total;
 
 	/* cpu "virtual" running time
 	 * Uses time intervals seen by the kernel i.e. no adjustment
@@ -142,6 +145,10 @@ struct taskstats {
 	__u64	write_char;		/* bytes written */
 	__u64	read_syscalls;		/* read syscalls */
 	__u64	write_syscalls;		/* write syscalls */
+
+	/* time accounting for SMT machines */
+	__u64	ac_utimescaled;		/* utime scaled on frequency etc */
+	__u64	ac_stimescaled;		/* stime scaled on frequency etc */
 	/* Extended accounting fields end */
 
 #define TASKSTATS_HAS_IO_ACCOUNTING
diff --git a/kernel/delayacct.c b/kernel/delayacct.c
index 09e9574eeb26..10e43fd8b721 100644
--- a/kernel/delayacct.c
+++ b/kernel/delayacct.c
@@ -115,6 +115,12 @@ int __delayacct_add_tsk(struct taskstats *d, struct task_struct *tsk)
 	tmp += timespec_to_ns(&ts);
 	d->cpu_run_real_total = (tmp < (s64)d->cpu_run_real_total) ? 0 : tmp;
 
+	tmp = (s64)d->cpu_scaled_run_real_total;
+	cputime_to_timespec(tsk->utimescaled + tsk->stimescaled, &ts);
+	tmp += timespec_to_ns(&ts);
+	d->cpu_scaled_run_real_total =
+		(tmp < (s64)d->cpu_scaled_run_real_total) ? 0 : tmp;
+
 	/*
 	 * No locking available for sched_info (and too expensive to add one)
 	 * Mitigate by taking snapshot of values
diff --git a/kernel/fork.c b/kernel/fork.c
index 1232aac6a1cd..2ce28f165e31 100644
--- a/kernel/fork.c
+++ b/kernel/fork.c
@@ -1059,6 +1059,8 @@ static struct task_struct *copy_process(unsigned long clone_flags,
 	p->utime = cputime_zero;
 	p->stime = cputime_zero;
 	p->gtime = cputime_zero;
+	p->utimescaled = cputime_zero;
+	p->stimescaled = cputime_zero;
 
 #ifdef CONFIG_TASK_XACCT
 	p->rchar = 0;		/* I/O counter: bytes read */
diff --git a/kernel/sched.c b/kernel/sched.c
index 92721d1534b8..12534421d7b5 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -3333,6 +3333,16 @@ void account_guest_time(struct task_struct *p, cputime_t cputime)
 	cpustat->guest = cputime64_add(cpustat->guest, tmp);
 }
 
+/*
+ * Account scaled user cpu time to a process.
+ * @p: the process that the cpu time gets accounted to
+ * @cputime: the cpu time spent in user space since the last update
+ */
+void account_user_time_scaled(struct task_struct *p, cputime_t cputime)
+{
+	p->utimescaled = cputime_add(p->utimescaled, cputime);
+}
+
 /*
  * Account system cpu time to a process.
  * @p: the process that the cpu time gets accounted to
@@ -3370,6 +3380,17 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	acct_update_integrals(p);
 }
 
+/*
+ * Account scaled system cpu time to a process.
+ * @p: the process that the cpu time gets accounted to
+ * @hardirq_offset: the offset to subtract from hardirq_count()
+ * @cputime: the cpu time spent in kernel space since the last update
+ */
+void account_system_time_scaled(struct task_struct *p, cputime_t cputime)
+{
+	p->stimescaled = cputime_add(p->stimescaled, cputime);
+}
+
 /*
  * Account for involuntary wait time.
  * @p: the process from which the cpu time has been stolen
diff --git a/kernel/timer.c b/kernel/timer.c
index 0735f0aa3afb..8521d10fbb27 100644
--- a/kernel/timer.c
+++ b/kernel/timer.c
@@ -826,10 +826,13 @@ void update_process_times(int user_tick)
 	int cpu = smp_processor_id();
 
 	/* Note: this timer irq context must be accounted for as well. */
-	if (user_tick)
+	if (user_tick) {
 		account_user_time(p, jiffies_to_cputime(1));
-	else
+		account_user_time_scaled(p, jiffies_to_cputime(1));
+	} else {
 		account_system_time(p, HARDIRQ_OFFSET, jiffies_to_cputime(1));
+		account_system_time_scaled(p, jiffies_to_cputime(1));
+	}
 	run_local_timers();
 	if (rcu_pending(cpu))
 		rcu_check_callbacks(cpu, user_tick);
diff --git a/kernel/tsacct.c b/kernel/tsacct.c
index c122131a122f..4ab1b584961b 100644
--- a/kernel/tsacct.c
+++ b/kernel/tsacct.c
@@ -62,6 +62,10 @@ void bacct_add_tsk(struct taskstats *stats, struct task_struct *tsk)
 	rcu_read_unlock();
 	stats->ac_utime	 = cputime_to_msecs(tsk->utime) * USEC_PER_MSEC;
 	stats->ac_stime	 = cputime_to_msecs(tsk->stime) * USEC_PER_MSEC;
+	stats->ac_utimescaled =
+		cputime_to_msecs(tsk->utimescaled) * USEC_PER_MSEC;
+	stats->ac_stimescaled =
+		cputime_to_msecs(tsk->stimescaled) * USEC_PER_MSEC;
 	stats->ac_minflt = tsk->min_flt;
 	stats->ac_majflt = tsk->maj_flt;