diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 68e8f963d108..cf0d5c2834d0 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -282,26 +282,16 @@ static inline u64 calculate_stolen_time(u64 stop_tb)
  * Account time for a transition between system, hard irq
  * or soft irq state.
  */
-static unsigned long vtime_delta(struct task_struct *tsk,
-				 unsigned long *stime_scaled,
-				 unsigned long *steal_time)
+static unsigned long vtime_delta_scaled(struct cpu_accounting_data *acct,
+					unsigned long now, unsigned long stime)
 {
-	unsigned long now, nowscaled, deltascaled;
-	unsigned long stime;
+	unsigned long stime_scaled;
+	unsigned long nowscaled, deltascaled;
 	unsigned long utime, utime_scaled;
-	struct cpu_accounting_data *acct = get_accounting(tsk);
 
-	WARN_ON_ONCE(!irqs_disabled());
-
-	now = mftb();
 	nowscaled = read_spurr(now);
-	stime = now - acct->starttime;
-	acct->starttime = now;
 	deltascaled = nowscaled - acct->startspurr;
 	acct->startspurr = nowscaled;
-
-	*steal_time = calculate_stolen_time(now);
-
 	utime = acct->utime - acct->utime_sspurr;
 	acct->utime_sspurr = acct->utime;
 
@@ -315,18 +305,38 @@ static unsigned long vtime_delta(struct task_struct *tsk,
 	 * the user ticks get saved up in paca->user_time_scaled to be
 	 * used by account_process_tick.
 	 */
-	*stime_scaled = stime;
+	stime_scaled = stime;
 	utime_scaled = utime;
 	if (deltascaled != stime + utime) {
 		if (utime) {
-			*stime_scaled = deltascaled * stime / (stime + utime);
-			utime_scaled = deltascaled - *stime_scaled;
+			stime_scaled = deltascaled * stime / (stime + utime);
+			utime_scaled = deltascaled - stime_scaled;
 		} else {
-			*stime_scaled = deltascaled;
+			stime_scaled = deltascaled;
 		}
 	}
 	acct->utime_scaled += utime_scaled;
 
+	return stime_scaled;
+}
+
+static unsigned long vtime_delta(struct task_struct *tsk,
+				 unsigned long *stime_scaled,
+				 unsigned long *steal_time)
+{
+	unsigned long now, stime;
+	struct cpu_accounting_data *acct = get_accounting(tsk);
+
+	WARN_ON_ONCE(!irqs_disabled());
+
+	now = mftb();
+	stime = now - acct->starttime;
+	acct->starttime = now;
+
+	*stime_scaled = vtime_delta_scaled(acct, now, stime);
+
+	*steal_time = calculate_stolen_time(now);
+
 	return stime;
 }
 
@@ -365,6 +375,19 @@ void vtime_account_idle(struct task_struct *tsk)
 	acct->idle_time += stime + steal_time;
 }
 
+static void vtime_flush_scaled(struct task_struct *tsk,
+			       struct cpu_accounting_data *acct)
+{
+	if (acct->utime_scaled)
+		tsk->utimescaled += cputime_to_nsecs(acct->utime_scaled);
+	if (acct->stime_scaled)
+		tsk->stimescaled += cputime_to_nsecs(acct->stime_scaled);
+
+	acct->utime_scaled = 0;
+	acct->utime_sspurr = 0;
+	acct->stime_scaled = 0;
+}
+
 /*
  * Account the whole cputime accumulated in the paca
  * Must be called with interrupts disabled.
@@ -379,9 +402,6 @@ void vtime_flush(struct task_struct *tsk)
 	if (acct->utime)
 		account_user_time(tsk, cputime_to_nsecs(acct->utime));
 
-	if (acct->utime_scaled)
-		tsk->utimescaled += cputime_to_nsecs(acct->utime_scaled);
-
 	if (acct->gtime)
 		account_guest_time(tsk, cputime_to_nsecs(acct->gtime));
 
@@ -394,8 +414,6 @@ void vtime_flush(struct task_struct *tsk)
 	if (acct->stime)
 		account_system_index_time(tsk, cputime_to_nsecs(acct->stime),
 					  CPUTIME_SYSTEM);
-	if (acct->stime_scaled)
-		tsk->stimescaled += cputime_to_nsecs(acct->stime_scaled);
 
 	if (acct->hardirq_time)
 		account_system_index_time(tsk, cputime_to_nsecs(acct->hardirq_time),
@@ -404,14 +422,13 @@ void vtime_flush(struct task_struct *tsk)
 		account_system_index_time(tsk, cputime_to_nsecs(acct->softirq_time),
 					  CPUTIME_SOFTIRQ);
 
+	vtime_flush_scaled(tsk, acct);
+
 	acct->utime = 0;
-	acct->utime_scaled = 0;
-	acct->utime_sspurr = 0;
 	acct->gtime = 0;
 	acct->steal_time = 0;
 	acct->idle_time = 0;
 	acct->stime = 0;
-	acct->stime_scaled = 0;
 	acct->hardirq_time = 0;
 	acct->softirq_time = 0;
 }