diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index 041d6524d144..6a4317560539 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -10,6 +10,43 @@
 
 struct task_struct;
 
+/*
+ * Common vtime APIs
+ */
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+extern void vtime_account_kernel(struct task_struct *tsk);
+extern void vtime_account_idle(struct task_struct *tsk);
+#else /* !CONFIG_VIRT_CPU_ACCOUNTING */
+static inline void vtime_account_kernel(struct task_struct *tsk) { }
+#endif /* !CONFIG_VIRT_CPU_ACCOUNTING */
+
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
+extern void arch_vtime_task_switch(struct task_struct *tsk);
+extern void vtime_user_enter(struct task_struct *tsk);
+extern void vtime_user_exit(struct task_struct *tsk);
+extern void vtime_guest_enter(struct task_struct *tsk);
+extern void vtime_guest_exit(struct task_struct *tsk);
+extern void vtime_init_idle(struct task_struct *tsk, int cpu);
+#else /* !CONFIG_VIRT_CPU_ACCOUNTING_GEN  */
+static inline void vtime_user_enter(struct task_struct *tsk) { }
+static inline void vtime_user_exit(struct task_struct *tsk) { }
+static inline void vtime_guest_enter(struct task_struct *tsk) { }
+static inline void vtime_guest_exit(struct task_struct *tsk) { }
+static inline void vtime_init_idle(struct task_struct *tsk, int cpu) { }
+#endif
+
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
+extern void vtime_account_irq(struct task_struct *tsk, unsigned int offset);
+extern void vtime_account_softirq(struct task_struct *tsk);
+extern void vtime_account_hardirq(struct task_struct *tsk);
+extern void vtime_flush(struct task_struct *tsk);
+#else /* !CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
+static inline void vtime_account_irq(struct task_struct *tsk, unsigned int offset) { }
+static inline void vtime_account_softirq(struct task_struct *tsk) { }
+static inline void vtime_account_hardirq(struct task_struct *tsk) { }
+static inline void vtime_flush(struct task_struct *tsk) { }
+#endif
+
 /*
  * vtime_accounting_enabled_this_cpu() definitions/declarations
  */
@@ -57,43 +94,6 @@ static inline void vtime_task_switch(struct task_struct *prev) { }
 
 #endif
 
-/*
- * Common vtime APIs
- */
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-extern void vtime_account_kernel(struct task_struct *tsk);
-extern void vtime_account_idle(struct task_struct *tsk);
-#else /* !CONFIG_VIRT_CPU_ACCOUNTING */
-static inline void vtime_account_kernel(struct task_struct *tsk) { }
-#endif /* !CONFIG_VIRT_CPU_ACCOUNTING */
-
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
-extern void arch_vtime_task_switch(struct task_struct *tsk);
-extern void vtime_user_enter(struct task_struct *tsk);
-extern void vtime_user_exit(struct task_struct *tsk);
-extern void vtime_guest_enter(struct task_struct *tsk);
-extern void vtime_guest_exit(struct task_struct *tsk);
-extern void vtime_init_idle(struct task_struct *tsk, int cpu);
-#else /* !CONFIG_VIRT_CPU_ACCOUNTING_GEN  */
-static inline void vtime_user_enter(struct task_struct *tsk) { }
-static inline void vtime_user_exit(struct task_struct *tsk) { }
-static inline void vtime_guest_enter(struct task_struct *tsk) { }
-static inline void vtime_guest_exit(struct task_struct *tsk) { }
-static inline void vtime_init_idle(struct task_struct *tsk, int cpu) { }
-#endif
-
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
-extern void vtime_account_irq(struct task_struct *tsk, unsigned int offset);
-extern void vtime_account_softirq(struct task_struct *tsk);
-extern void vtime_account_hardirq(struct task_struct *tsk);
-extern void vtime_flush(struct task_struct *tsk);
-#else /* !CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
-static inline void vtime_account_irq(struct task_struct *tsk, unsigned int offset) { }
-static inline void vtime_account_softirq(struct task_struct *tsk) { }
-static inline void vtime_account_hardirq(struct task_struct *tsk) { }
-static inline void vtime_flush(struct task_struct *tsk) { }
-#endif
-
 
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 extern void irqtime_account_irq(struct task_struct *tsk, unsigned int offset);