Merge branch 'sched-fixes-for-linus' of git://git.kernel.org/pub/scm/linux/kernel/git/tip/linux-2.6-tip

* 'sched-fixes-for-linus' of git://git.kernel.org/pub/scm/linux/kernel/git/tip/linux-2.6-tip:
  sched: account system time properly

kernel/sched.c

@@ -4732,7 +4732,7 @@ void account_process_tick(struct task_struct *p, int user_tick)
 
 	if (user_tick)
 		account_user_time(p, one_jiffy, one_jiffy_scaled);
-	else if (p != rq->idle)
+	else if ((p != rq->idle) || (irq_count() != HARDIRQ_OFFSET))
 		account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
 				    one_jiffy_scaled);
 	else