diff --git a/arch/powerpc/Kconfig b/arch/powerpc/Kconfig
index 076e05ae9b04..e84943d24e5c 100644
--- a/arch/powerpc/Kconfig
+++ b/arch/powerpc/Kconfig
@@ -137,7 +137,7 @@ config PPC
 	select ARCH_HAS_PMEM_API                if PPC64
 	select ARCH_HAS_PTE_SPECIAL
 	select ARCH_HAS_MEMBARRIER_CALLBACKS
-	select ARCH_HAS_SCALED_CPUTIME		if VIRT_CPU_ACCOUNTING_NATIVE
+	select ARCH_HAS_SCALED_CPUTIME		if VIRT_CPU_ACCOUNTING_NATIVE && PPC64
 	select ARCH_HAS_SG_CHAIN
 	select ARCH_HAS_STRICT_KERNEL_RWX	if ((PPC_BOOK3S_64 || PPC32) && !RELOCATABLE && !HIBERNATION)
 	select ARCH_HAS_TICK_BROADCAST		if GENERIC_CLOCKEVENTS_BROADCAST
diff --git a/arch/powerpc/include/asm/accounting.h b/arch/powerpc/include/asm/accounting.h
index 3abcf98ed2e0..c607c5d835cc 100644
--- a/arch/powerpc/include/asm/accounting.h
+++ b/arch/powerpc/include/asm/accounting.h
@@ -15,8 +15,10 @@ struct cpu_accounting_data {
 	/* Accumulated cputime values to flush on ticks*/
 	unsigned long utime;
 	unsigned long stime;
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 	unsigned long utime_scaled;
 	unsigned long stime_scaled;
+#endif
 	unsigned long gtime;
 	unsigned long hardirq_time;
 	unsigned long softirq_time;
@@ -25,8 +27,10 @@ struct cpu_accounting_data {
 	/* Internal counters */
 	unsigned long starttime;	/* TB value snapshot */
 	unsigned long starttime_user;	/* TB value on exit to usermode */
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 	unsigned long startspurr;	/* SPURR value snapshot */
 	unsigned long utime_sspurr;	/* ->user_time when ->startspurr set */
+#endif
 };
 
 #endif
diff --git a/arch/powerpc/include/asm/cputime.h b/arch/powerpc/include/asm/cputime.h
index 133672744b2e..ae73dc8da2d4 100644
--- a/arch/powerpc/include/asm/cputime.h
+++ b/arch/powerpc/include/asm/cputime.h
@@ -61,7 +61,6 @@ static inline void arch_vtime_task_switch(struct task_struct *prev)
 	struct cpu_accounting_data *acct0 = get_accounting(prev);
 
 	acct->starttime = acct0->starttime;
-	acct->startspurr = acct0->startspurr;
 }
 #endif
 
diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index cf0d5c2834d0..9289fac75af7 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -176,7 +176,7 @@ static void calc_cputime_factors(void)
  * Read the SPURR on systems that have it, otherwise the PURR,
  * or if that doesn't exist return the timebase value passed in.
  */
-static unsigned long read_spurr(unsigned long tb)
+static inline unsigned long read_spurr(unsigned long tb)
 {
 	if (cpu_has_feature(CPU_FTR_SPURR))
 		return mfspr(SPRN_SPURR);
@@ -285,7 +285,8 @@ static inline u64 calculate_stolen_time(u64 stop_tb)
 static unsigned long vtime_delta_scaled(struct cpu_accounting_data *acct,
 					unsigned long now, unsigned long stime)
 {
-	unsigned long stime_scaled;
+	unsigned long stime_scaled = 0;
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 	unsigned long nowscaled, deltascaled;
 	unsigned long utime, utime_scaled;
 
@@ -316,6 +317,7 @@ static unsigned long vtime_delta_scaled(struct cpu_accounting_data *acct,
 		}
 	}
 	acct->utime_scaled += utime_scaled;
+#endif
 
 	return stime_scaled;
 }
@@ -352,7 +354,9 @@ void vtime_account_system(struct task_struct *tsk)
 
 	if ((tsk->flags & PF_VCPU) && !irq_count()) {
 		acct->gtime += stime;
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 		acct->utime_scaled += stime_scaled;
+#endif
 	} else {
 		if (hardirq_count())
 			acct->hardirq_time += stime;
@@ -361,7 +365,9 @@ void vtime_account_system(struct task_struct *tsk)
 		else
 			acct->stime += stime;
 
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 		acct->stime_scaled += stime_scaled;
+#endif
 	}
 }
 EXPORT_SYMBOL_GPL(vtime_account_system);
@@ -378,6 +384,7 @@ void vtime_account_idle(struct task_struct *tsk)
 static void vtime_flush_scaled(struct task_struct *tsk,
 			       struct cpu_accounting_data *acct)
 {
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 	if (acct->utime_scaled)
 		tsk->utimescaled += cputime_to_nsecs(acct->utime_scaled);
 	if (acct->stime_scaled)
@@ -386,6 +393,7 @@ static void vtime_flush_scaled(struct task_struct *tsk,
 	acct->utime_scaled = 0;
 	acct->utime_sspurr = 0;
 	acct->stime_scaled = 0;
+#endif
 }
 
 /*
diff --git a/arch/powerpc/xmon/xmon.c b/arch/powerpc/xmon/xmon.c
index 58e67b67a97c..36b8dc47a3c3 100644
--- a/arch/powerpc/xmon/xmon.c
+++ b/arch/powerpc/xmon/xmon.c
@@ -2454,11 +2454,15 @@ static void dump_one_paca(int cpu)
 
 	DUMP(p, accounting.utime, "%#-*lx");
 	DUMP(p, accounting.stime, "%#-*lx");
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 	DUMP(p, accounting.utime_scaled, "%#-*lx");
+#endif
 	DUMP(p, accounting.starttime, "%#-*lx");
 	DUMP(p, accounting.starttime_user, "%#-*lx");
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
 	DUMP(p, accounting.startspurr, "%#-*lx");
 	DUMP(p, accounting.utime_sspurr, "%#-*lx");
+#endif
 	DUMP(p, accounting.steal_time, "%#-*lx");
 #undef DUMP