diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 5cd3db5cae41..3b26fbd6bec9 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -66,6 +66,7 @@
 #include <asm/smp.h>
 #include <asm/vdso_datapage.h>
 #include <asm/firmware.h>
+#include <asm/cputime.h>
 #ifdef CONFIG_PPC_ISERIES
 #include <asm/iseries/it_lp_queue.h>
 #include <asm/iseries/hv_call_xm.h>
@@ -189,6 +190,8 @@ u64 __cputime_sec_factor;
 EXPORT_SYMBOL(__cputime_sec_factor);
 u64 __cputime_clockt_factor;
 EXPORT_SYMBOL(__cputime_clockt_factor);
+DEFINE_PER_CPU(unsigned long, cputime_last_delta);
+DEFINE_PER_CPU(unsigned long, cputime_scaled_last_delta);
 
 static void calc_cputime_factors(void)
 {
@@ -257,8 +260,8 @@ void account_system_vtime(struct task_struct *tsk)
 	}
 	account_system_time(tsk, 0, delta);
 	account_system_time_scaled(tsk, deltascaled);
-	get_paca()->purrdelta = delta;
-	get_paca()->spurrdelta = deltascaled;
+	per_cpu(cputime_last_delta, smp_processor_id()) = delta;
+	per_cpu(cputime_scaled_last_delta, smp_processor_id()) = deltascaled;
 	local_irq_restore(flags);
 }
 
@@ -276,10 +279,7 @@ void account_process_tick(struct task_struct *tsk, int user_tick)
 	get_paca()->user_time = 0;
 	account_user_time(tsk, utime);
 
-	/* Estimate the scaled utime by scaling the real utime based
-	 * on the last spurr to purr ratio */
-	utimescaled = utime * get_paca()->spurrdelta / get_paca()->purrdelta;
-	get_paca()->spurrdelta = get_paca()->purrdelta = 0;
+	utimescaled = cputime_to_scaled(utime);
 	account_user_time_scaled(tsk, utimescaled);
 }
 
diff --git a/include/asm-generic/cputime.h b/include/asm-generic/cputime.h
index 09204e40d663..1c1fa422d18a 100644
--- a/include/asm-generic/cputime.h
+++ b/include/asm-generic/cputime.h
@@ -18,6 +18,7 @@ typedef unsigned long cputime_t;
 #define cputime_lt(__a, __b)		((__a) <  (__b))
 #define cputime_le(__a, __b)		((__a) <= (__b))
 #define cputime_to_jiffies(__ct)	(__ct)
+#define cputime_to_scaled(__ct)		(__ct)
 #define jiffies_to_cputime(__hz)	(__hz)
 
 typedef u64 cputime64_t;
diff --git a/include/asm-powerpc/cputime.h b/include/asm-powerpc/cputime.h
index 310804485208..f42e623030ee 100644
--- a/include/asm-powerpc/cputime.h
+++ b/include/asm-powerpc/cputime.h
@@ -52,12 +52,26 @@ typedef u64 cputime64_t;
  * Convert cputime <-> jiffies
  */
 extern u64 __cputime_jiffies_factor;
+DECLARE_PER_CPU(unsigned long, cputime_last_delta);
+DECLARE_PER_CPU(unsigned long, cputime_scaled_last_delta);
 
 static inline unsigned long cputime_to_jiffies(const cputime_t ct)
 {
 	return mulhdu(ct, __cputime_jiffies_factor);
 }
 
+/* Estimate the scaled cputime by scaling the real cputime based on
+ * the last scaled to real ratio */
+static inline cputime_t cputime_to_scaled(const cputime_t ct)
+{
+	if (cpu_has_feature(CPU_FTR_SPURR) &&
+	    per_cpu(cputime_last_delta, smp_processor_id()))
+		return ct *
+			per_cpu(cputime_scaled_last_delta, smp_processor_id())/
+			per_cpu(cputime_last_delta, smp_processor_id());
+	return ct;
+}
+
 static inline cputime_t jiffies_to_cputime(const unsigned long jif)
 {
 	cputime_t ct;
diff --git a/include/asm-powerpc/paca.h b/include/asm-powerpc/paca.h
index f6dfce025adf..748b35ab37b5 100644
--- a/include/asm-powerpc/paca.h
+++ b/include/asm-powerpc/paca.h
@@ -115,8 +115,6 @@ struct paca_struct {
 	u64 system_time;		/* accumulated system TB ticks */
 	u64 startpurr;			/* PURR/TB value snapshot */
 	u64 startspurr;			/* SPURR value snapshot */
-	u64 purrdelta;			/* FIXME: document */
-	u64 spurrdelta;			/* FIXME: document */
 };
 
 extern struct paca_struct paca[];
diff --git a/include/asm-s390/cputime.h b/include/asm-s390/cputime.h
index 4b3ef7cad115..133ce054fc89 100644
--- a/include/asm-s390/cputime.h
+++ b/include/asm-s390/cputime.h
@@ -54,6 +54,7 @@ __div(unsigned long long n, unsigned int base)
 #define cputime_lt(__a, __b)		((__a) <  (__b))
 #define cputime_le(__a, __b)		((__a) <= (__b))
 #define cputime_to_jiffies(__ct)	(__div((__ct), 1000000 / HZ))
+#define cputime_to_scaled(__ct)		(__ct)
 #define jiffies_to_cputime(__hz)	((cputime_t)(__hz) * (1000000 / HZ))
 
 #define cputime64_zero			(0ULL)
diff --git a/kernel/timer.c b/kernel/timer.c
index 9fbb472b8cf0..70b29b59343f 100644
--- a/kernel/timer.c
+++ b/kernel/timer.c
@@ -818,12 +818,14 @@ unsigned long next_timer_interrupt(void)
 #ifndef CONFIG_VIRT_CPU_ACCOUNTING
 void account_process_tick(struct task_struct *p, int user_tick)
 {
+	cputime_t one_jiffy = jiffies_to_cputime(1);
+
 	if (user_tick) {
-		account_user_time(p, jiffies_to_cputime(1));
-		account_user_time_scaled(p, jiffies_to_cputime(1));
+		account_user_time(p, one_jiffy);
+		account_user_time_scaled(p, cputime_to_scaled(one_jiffy));
 	} else {
-		account_system_time(p, HARDIRQ_OFFSET, jiffies_to_cputime(1));
-		account_system_time_scaled(p, jiffies_to_cputime(1));
+		account_system_time(p, HARDIRQ_OFFSET, one_jiffy);
+		account_system_time_scaled(p, cputime_to_scaled(one_jiffy));
 	}
 }
 #endif