diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 0a8a820672f447edfe46036a48373b6fa408a847..43c687a1d76e9b772b6c66e836dbb054a34e5729 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -214,7 +214,6 @@ static void account_process_time(struct pt_regs *regs)
  	run_posix_cpu_timers(current);
 }
 
-#ifdef CONFIG_PPC_SPLPAR
 /*
  * Stuff for accounting stolen time.
  */
@@ -279,6 +278,7 @@ void calculate_steal_time(void)
 	pme->purr = purr;
 }
 
+#ifdef CONFIG_PPC_SPLPAR
 /*
  * Must be called before the cpu is added to the online map when
  * a cpu is being brought up at runtime.
diff --git a/include/asm-powerpc/time.h b/include/asm-powerpc/time.h
index 3fd57c048f5908cec68aa96e20c1dc7b9a7b2dab..2d00e13c981a3f7cd2cf6916a4afe7ac55f4afb3 100644
--- a/include/asm-powerpc/time.h
+++ b/include/asm-powerpc/time.h
@@ -232,7 +232,7 @@ extern void account_process_vtime(struct task_struct *tsk);
 #define account_process_vtime(tsk)		do { } while (0)
 #endif
 
-#if defined(CONFIG_VIRT_CPU_ACCOUNTING) && defined(CONFIG_PPC_SPLPAR)
+#if defined(CONFIG_VIRT_CPU_ACCOUNTING)
 extern void calculate_steal_time(void);
 extern void snapshot_timebases(void);
 #else