diff --git a/arch/s390/kernel/idle.c b/arch/s390/kernel/idle.c
index 4bf1ee293f2b31ee3d5ae06cbe9afd7baa6d37db..a6bbceaf7616543c723581705e3b85693d5fbc02 100644
--- a/arch/s390/kernel/idle.c
+++ b/arch/s390/kernel/idle.c
@@ -12,9 +12,9 @@
 #include <linux/notifier.h>
 #include <linux/init.h>
 #include <linux/cpu.h>
-#include <linux/sched/cputime.h>
 #include <trace/events/power.h>
 #include <asm/cpu_mf.h>
+#include <asm/cputime.h>
 #include <asm/nmi.h>
 #include <asm/smp.h>
 #include "entry.h"
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index 9436f3053b88c3271f19dee899905e2ae442a16d..e0a88dcaf5cb7a16577ec7646d2ec69f76a9386c 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -7,13 +7,13 @@
  */
 
 #include <linux/kernel_stat.h>
-#include <linux/sched/cputime.h>
 #include <linux/export.h>
 #include <linux/kernel.h>
 #include <linux/timex.h>
 #include <linux/types.h>
 #include <linux/time.h>
 #include <asm/alternative.h>
+#include <asm/cputime.h>
 #include <asm/vtimer.h>
 #include <asm/vtime.h>
 #include <asm/cpu_mf.h>
diff --git a/include/linux/sched/cputime.h b/include/linux/sched/cputime.h
index ce3c58286062c4d33e88e9fc1830621625a0bc4d..5f8fd5b24a2e55556ceed14d1ef2ddb5fa4932e8 100644
--- a/include/linux/sched/cputime.h
+++ b/include/linux/sched/cputime.h
@@ -8,15 +8,6 @@
  * cputime accounting APIs:
  */
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
-#include <asm/cputime.h>
-
-#ifndef cputime_to_nsecs
-# define cputime_to_nsecs(__ct)	\
-	(cputime_to_usecs(__ct) * NSEC_PER_USEC)
-#endif
-#endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
-
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
 extern bool task_cputime(struct task_struct *t,
 			 u64 *utime, u64 *stime);
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index 95fc778537434da8f1689cc2a788450da8fc2b1d..af7952f12e6cf19ac9b953fbbf54df823372f497 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -3,6 +3,10 @@
  * Simple CPU accounting cgroup controller
  */
 
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
+ #include <asm/cputime.h>
+#endif
+
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 
 /*