diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index b4472288e0d4..3460d1a5a97c 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -376,6 +376,47 @@ void vtime_task_switch(struct task_struct *prev)
 		acct->starttime = acct0->starttime;
 	}
 }
+
+#ifdef CONFIG_NO_HZ_COMMON
+/**
+ * vtime_reset - Fast forward vtime entry clocks
+ *
+ * Called from dynticks idle IRQ entry to fast-forward the clocks to current time
+ * so that the IRQ time is still accounted by vtime while nohz cputime is paused.
+ */
+void vtime_reset(void)
+{
+	struct cpu_accounting_data *acct = get_accounting(current);
+
+	acct->starttime = mftb();
+#ifdef CONFIG_ARCH_HAS_SCALED_CPUTIME
+	acct->startspurr = read_spurr(acct->starttime);
+#endif
+}
+
+/**
+ * vtime_dyntick_start - Inform vtime about entry to idle-dynticks
+ *
+ * Called when idle enters in dyntick mode. The idle cputime that elapsed so far
+ * is accumulated and the tick subsystem takes over the idle cputime accounting.
+ */
+void vtime_dyntick_start(void)
+{
+	vtime_account_idle(current);
+}
+
+/**
+ * vtime_dyntick_stop - Inform vtime about exit from idle-dynticks
+ *
+ * Called when idle exits from dyntick mode. The vtime entry clocks are
+ * fast-forward to current time so that idle accounting restarts elapsing from
+ * now.
+ */
+void vtime_dyntick_stop(void)
+{
+	vtime_reset();
+}
+#endif /* CONFIG_NO_HZ_COMMON */
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 void __no_kcsan __delay(unsigned long loops)
diff --git a/arch/s390/include/asm/idle.h b/arch/s390/include/asm/idle.h
index 32536ee34aa0..e4ad09a22400 100644
--- a/arch/s390/include/asm/idle.h
+++ b/arch/s390/include/asm/idle.h
@@ -8,10 +8,12 @@
 #ifndef _S390_IDLE_H
 #define _S390_IDLE_H
 
+#include <linux/percpu-defs.h>
 #include <linux/types.h>
 #include <linux/device.h>
 
 struct s390_idle_data {
+	bool	      idle_dyntick;
 	unsigned long idle_count;
 	unsigned long idle_time;
 	unsigned long clock_idle_enter;
diff --git a/arch/s390/kernel/idle.c b/arch/s390/kernel/idle.c
index 1f1b06b6b4ef..4685d7c5bc51 100644
--- a/arch/s390/kernel/idle.c
+++ b/arch/s390/kernel/idle.c
@@ -31,7 +31,10 @@ void account_idle_time_irq(void)
 	/* Account time spent with enabled wait psw loaded as idle time. */
 	__atomic64_add(idle_time, &idle->idle_time);
 	__atomic64_add_const(1, &idle->idle_count);
-	account_idle_time(cputime_to_nsecs(idle_time));
+
+	/* Dyntick idle time accounted by nohz/scheduler */
+	if (!idle->idle_dyntick)
+		account_idle_time(cputime_to_nsecs(idle_time));
 }
 
 void noinstr arch_cpu_idle(void)
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index bf48744d0912..d1102a6f80bd 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -17,6 +17,7 @@
 #include <asm/vtimer.h>
 #include <asm/vtime.h>
 #include <asm/cpu_mf.h>
+#include <asm/idle.h>
 #include <asm/smp.h>
 
 #include "entry.h"
@@ -110,6 +111,16 @@ static void account_system_index_scaled(struct task_struct *p, u64 cputime,
 	account_system_index_time(p, cputime_to_nsecs(cputime), index);
 }
 
+static inline void vtime_reset_last_update(struct lowcore *lc)
+{
+	asm volatile(
+		"	stpt	%0\n"	/* Store current cpu timer value */
+		"	stckf	%1"	/* Store current tod clock value */
+		: "=Q" (lc->last_update_timer),
+		  "=Q" (lc->last_update_clock)
+		: : "cc");
+}
+
 /*
  * Update process times based on virtual cpu times stored by entry.S
  * to the lowcore fields user_timer, system_timer & steal_clock.
@@ -121,17 +132,16 @@ static int do_account_vtime(struct task_struct *tsk)
 
 	timer = lc->last_update_timer;
 	clock = lc->last_update_clock;
-	asm volatile(
-		"	stpt	%0\n"	/* Store current cpu timer value */
-		"	stckf	%1"	/* Store current tod clock value */
-		: "=Q" (lc->last_update_timer),
-		  "=Q" (lc->last_update_clock)
-		: : "cc");
+
+	vtime_reset_last_update(lc);
+
 	clock = lc->last_update_clock - clock;
 	timer -= lc->last_update_timer;
 
 	if (hardirq_count())
 		lc->hardirq_timer += timer;
+	else if (in_serving_softirq())
+		lc->softirq_timer += timer;
 	else
 		lc->system_timer += timer;
 
@@ -231,14 +241,63 @@ EXPORT_SYMBOL_GPL(vtime_account_kernel);
 
 void vtime_account_softirq(struct task_struct *tsk)
 {
-	get_lowcore()->softirq_timer += vtime_delta();
+	if (!__this_cpu_read(s390_idle.idle_dyntick))
+		get_lowcore()->softirq_timer += vtime_delta();
+	else
+		vtime_flush(tsk);
 }
 
 void vtime_account_hardirq(struct task_struct *tsk)
 {
-	get_lowcore()->hardirq_timer += vtime_delta();
+	if (!__this_cpu_read(s390_idle.idle_dyntick)) {
+		get_lowcore()->hardirq_timer += vtime_delta();
+	} else {
+		/*
+		 * In dynticks mode, the idle cputime is accounted by the nohz
+		 * subsystem. Therefore the s390 timer/clocks are reset on IRQ
+		 * entry and steal time must be accounted now.
+		 */
+		vtime_flush(tsk);
+	}
 }
 
+#ifdef CONFIG_NO_HZ_COMMON
+/**
+ * vtime_reset - Fast forward vtime entry clocks
+ *
+ * Called from dynticks idle IRQ entry to fast-forward the clocks to current time
+ * so that the IRQ time is still accounted by vtime while nohz cputime is paused.
+ */
+void vtime_reset(void)
+{
+	vtime_reset_last_update(get_lowcore());
+}
+
+/**
+ * vtime_dyntick_start - Inform vtime about entry to idle-dynticks
+ *
+ * Called when idle enters in dyntick mode. The idle cputime that elapsed so far
+ * is flushed and the tick subsystem takes over the idle cputime accounting.
+ */
+void vtime_dyntick_start(void)
+{
+	__this_cpu_write(s390_idle.idle_dyntick, true);
+	vtime_flush(current);
+}
+
+/**
+ * vtime_dyntick_stop - Inform vtime about exit from idle-dynticks
+ *
+ * Called when idle exits from dyntick mode. The vtime entry clocks are
+ * fast-forward to current time and idle accounting resumes.
+ */
+void vtime_dyntick_stop(void)
+{
+	vtime_reset_last_update(get_lowcore());
+	__this_cpu_write(s390_idle.idle_dyntick, false);
+}
+#endif /* CONFIG_NO_HZ_COMMON */
+
 /*
  * Sorted add to a list. List is linear searched until first bigger
  * element is found.
diff --git a/drivers/cpufreq/cpufreq.c b/drivers/cpufreq/cpufreq.c
index a81d40f12029..507224c9ecd3 100644
--- a/drivers/cpufreq/cpufreq.c
+++ b/drivers/cpufreq/cpufreq.c
@@ -130,38 +130,11 @@ struct kobject *get_governor_parent_kobj(struct cpufreq_policy *policy)
 }
 EXPORT_SYMBOL_GPL(get_governor_parent_kobj);
 
-static inline u64 get_cpu_idle_time_jiffy(unsigned int cpu, u64 *wall)
-{
-	struct kernel_cpustat kcpustat;
-	u64 cur_wall_time;
-	u64 idle_time;
-	u64 busy_time;
-
-	cur_wall_time = jiffies64_to_nsecs(get_jiffies_64());
-
-	kcpustat_cpu_fetch(&kcpustat, cpu);
-
-	busy_time = kcpustat.cpustat[CPUTIME_USER];
-	busy_time += kcpustat.cpustat[CPUTIME_SYSTEM];
-	busy_time += kcpustat.cpustat[CPUTIME_IRQ];
-	busy_time += kcpustat.cpustat[CPUTIME_SOFTIRQ];
-	busy_time += kcpustat.cpustat[CPUTIME_STEAL];
-	busy_time += kcpustat.cpustat[CPUTIME_NICE];
-
-	idle_time = cur_wall_time - busy_time;
-	if (wall)
-		*wall = div_u64(cur_wall_time, NSEC_PER_USEC);
-
-	return div_u64(idle_time, NSEC_PER_USEC);
-}
-
 u64 get_cpu_idle_time(unsigned int cpu, u64 *wall, int io_busy)
 {
 	u64 idle_time = get_cpu_idle_time_us(cpu, io_busy ? wall : NULL);
 
-	if (idle_time == -1ULL)
-		return get_cpu_idle_time_jiffy(cpu, wall);
-	else if (!io_busy)
+	if (!io_busy)
 		idle_time += get_cpu_iowait_time_us(cpu, wall);
 
 	return idle_time;
diff --git a/drivers/cpufreq/cpufreq_governor.c b/drivers/cpufreq/cpufreq_governor.c
index 8a85bd32defe..710d93ec89b5 100644
--- a/drivers/cpufreq/cpufreq_governor.c
+++ b/drivers/cpufreq/cpufreq_governor.c
@@ -112,7 +112,7 @@ void gov_update_cpu_data(struct dbs_data *dbs_data)
 
 			j_cdbs->prev_cpu_idle = get_cpu_idle_time(j, &j_cdbs->prev_update_time,
 								  dbs_data->io_is_busy);
-			j_cdbs->prev_cpu_nice = kcpustat_field(&kcpustat_cpu(j), CPUTIME_NICE, j);
+			j_cdbs->prev_cpu_nice = kcpustat_field(CPUTIME_NICE, j);
 		}
 		mutex_unlock(&policy_dbs->update_mutex);
 	}
@@ -180,7 +180,7 @@ unsigned int dbs_update(struct cpufreq_policy *policy)
 		 * stale-baseline spike (the delta will be at most one sampling
 		 * interval of accumulated nice time, not since boot).
 		 */
-		cur_nice = kcpustat_field(&kcpustat_cpu(j), CPUTIME_NICE, j);
+		cur_nice = kcpustat_field(CPUTIME_NICE, j);
 		if (ignore_nice)
 			idle_time += div_u64(cur_nice - j_cdbs->prev_cpu_nice, NSEC_PER_USEC);
 
@@ -552,7 +552,7 @@ int cpufreq_dbs_governor_start(struct cpufreq_policy *policy)
 		 * Make the first invocation of dbs_update() compute the load.
 		 */
 		j_cdbs->prev_load = 0;
-		j_cdbs->prev_cpu_nice = kcpustat_field(&kcpustat_cpu(j), CPUTIME_NICE, j);
+		j_cdbs->prev_cpu_nice = kcpustat_field(CPUTIME_NICE, j);
 	}
 	mutex_unlock(&policy_dbs->update_mutex);
 
diff --git a/drivers/macintosh/rack-meter.c b/drivers/macintosh/rack-meter.c
index 8a1e2c08b096..26cb93191ede 100644
--- a/drivers/macintosh/rack-meter.c
+++ b/drivers/macintosh/rack-meter.c
@@ -87,7 +87,7 @@ static inline u64 get_cpu_idle_time(unsigned int cpu)
 		 kcpustat->cpustat[CPUTIME_IOWAIT];
 
 	if (rackmeter_ignore_nice)
-		retval += kcpustat_field(kcpustat, CPUTIME_NICE, cpu);
+		retval += kcpustat_field(CPUTIME_NICE, cpu);
 
 	return retval;
 }
diff --git a/fs/proc/stat.c b/fs/proc/stat.c
index 20c3df9a9b80..79b42f2bfd00 100644
--- a/fs/proc/stat.c
+++ b/fs/proc/stat.c
@@ -19,38 +19,6 @@
 #define arch_irq_stat_cpu(cpu) 0
 #endif
 
-u64 get_idle_time(struct kernel_cpustat *kcs, int cpu)
-{
-	u64 idle, idle_usecs = -1ULL;
-
-	if (cpu_online(cpu))
-		idle_usecs = get_cpu_idle_time_us(cpu, NULL);
-
-	if (idle_usecs == -1ULL)
-		/* !NO_HZ or cpu offline so we can rely on cpustat.idle */
-		idle = kcs->cpustat[CPUTIME_IDLE];
-	else
-		idle = idle_usecs * NSEC_PER_USEC;
-
-	return idle;
-}
-
-static u64 get_iowait_time(struct kernel_cpustat *kcs, int cpu)
-{
-	u64 iowait, iowait_usecs = -1ULL;
-
-	if (cpu_online(cpu))
-		iowait_usecs = get_cpu_iowait_time_us(cpu, NULL);
-
-	if (iowait_usecs == -1ULL)
-		/* !NO_HZ or cpu offline so we can rely on cpustat.iowait */
-		iowait = kcs->cpustat[CPUTIME_IOWAIT];
-	else
-		iowait = iowait_usecs * NSEC_PER_USEC;
-
-	return iowait;
-}
-
 static void show_irq_gap(struct seq_file *p, unsigned int gap)
 {
 	static const char zeros[] = " 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0";
@@ -102,8 +70,8 @@ static int show_stat(struct seq_file *p, void *v)
 		user		+= cpustat[CPUTIME_USER];
 		nice		+= cpustat[CPUTIME_NICE];
 		system		+= cpustat[CPUTIME_SYSTEM];
-		idle		+= get_idle_time(&kcpustat, i);
-		iowait		+= get_iowait_time(&kcpustat, i);
+		idle		+= cpustat[CPUTIME_IDLE];
+		iowait		+= cpustat[CPUTIME_IOWAIT];
 		irq		+= cpustat[CPUTIME_IRQ];
 		softirq		+= cpustat[CPUTIME_SOFTIRQ];
 		steal		+= cpustat[CPUTIME_STEAL];
@@ -142,8 +110,8 @@ static int show_stat(struct seq_file *p, void *v)
 		user		= cpustat[CPUTIME_USER];
 		nice		= cpustat[CPUTIME_NICE];
 		system		= cpustat[CPUTIME_SYSTEM];
-		idle		= get_idle_time(&kcpustat, i);
-		iowait		= get_iowait_time(&kcpustat, i);
+		idle		= cpustat[CPUTIME_IDLE];
+		iowait		= cpustat[CPUTIME_IOWAIT];
 		irq		= cpustat[CPUTIME_IRQ];
 		softirq		= cpustat[CPUTIME_SOFTIRQ];
 		steal		= cpustat[CPUTIME_STEAL];
diff --git a/fs/proc/uptime.c b/fs/proc/uptime.c
index b5343d209381..433aa947cd57 100644
--- a/fs/proc/uptime.c
+++ b/fs/proc/uptime.c
@@ -18,12 +18,8 @@ static int uptime_proc_show(struct seq_file *m, void *v)
 	int i;
 
 	idle_nsec = 0;
-	for_each_possible_cpu(i) {
-		struct kernel_cpustat kcs;
-
-		kcpustat_cpu_fetch(&kcs, i);
-		idle_nsec += get_idle_time(&kcs, i);
-	}
+	for_each_possible_cpu(i)
+		idle_nsec += kcpustat_field(CPUTIME_IDLE, i);
 
 	ktime_get_boottime_ts64(&uptime);
 	timens_add_boottime(&uptime);
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index b97ce2df376f..fce1392e2140 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -34,7 +34,14 @@ enum cpu_usage_stat {
 };
 
 struct kernel_cpustat {
-	u64 cpustat[NR_STATS];
+#ifdef CONFIG_NO_HZ_COMMON
+	bool		idle_dyntick;
+	bool		idle_elapse;
+	seqcount_t	idle_sleeptime_seq;
+	u64		idle_entrytime;
+	u64		idle_stealtime[2];
+#endif
+	u64		cpustat[NR_STATS];
 };
 
 struct kernel_stat {
@@ -99,23 +106,68 @@ static inline unsigned long kstat_cpu_irqs_sum(unsigned int cpu)
 	return kstat_cpu(cpu).irqs_sum;
 }
 
+#ifdef CONFIG_NO_HZ_COMMON
+extern void kcpustat_dyntick_start(u64 now);
+extern void kcpustat_dyntick_stop(u64 now);
+extern void kcpustat_irq_enter(u64 now);
+extern void kcpustat_irq_exit(u64 now);
+extern u64 kcpustat_field_idle(int cpu);
+extern u64 kcpustat_field_iowait(int cpu);
+
+static inline bool kcpustat_idle_dyntick(void)
+{
+	return __this_cpu_read(kernel_cpustat.idle_dyntick);
+}
+#else
+static inline u64 kcpustat_field_idle(int cpu)
+{
+	return kcpustat_cpu(cpu).cpustat[CPUTIME_IDLE];
+}
+static inline u64 kcpustat_field_iowait(int cpu)
+{
+	return kcpustat_cpu(cpu).cpustat[CPUTIME_IOWAIT];
+}
+
+static inline bool kcpustat_idle_dyntick(void)
+{
+	return false;
+}
+#endif /* CONFIG_NO_HZ_COMMON */
+
+extern u64 get_cpu_idle_time_us(int cpu, u64 *last_update_time);
+extern u64 get_cpu_iowait_time_us(int cpu, u64 *last_update_time);
+
+/* Fetch cputime values when vtime is disabled on a CPU */
+static inline u64 kcpustat_field_default(enum cpu_usage_stat usage, int cpu)
+{
+	if (usage == CPUTIME_IDLE)
+		return kcpustat_field_idle(cpu);
+	if (usage == CPUTIME_IOWAIT)
+		return kcpustat_field_iowait(cpu);
+	return kcpustat_cpu(cpu).cpustat[usage];
+}
+
+static inline void kcpustat_cpu_fetch_default(struct kernel_cpustat *dst, int cpu)
+{
+	*dst = kcpustat_cpu(cpu);
+	dst->cpustat[CPUTIME_IDLE] = kcpustat_field_idle(cpu);
+	dst->cpustat[CPUTIME_IOWAIT] = kcpustat_field_iowait(cpu);
+}
+
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
-extern u64 kcpustat_field(struct kernel_cpustat *kcpustat,
-			  enum cpu_usage_stat usage, int cpu);
+extern u64 kcpustat_field(enum cpu_usage_stat usage, int cpu);
 extern void kcpustat_cpu_fetch(struct kernel_cpustat *dst, int cpu);
 #else
-static inline u64 kcpustat_field(struct kernel_cpustat *kcpustat,
-				 enum cpu_usage_stat usage, int cpu)
+static inline u64 kcpustat_field(enum cpu_usage_stat usage, int cpu)
 {
-	return kcpustat->cpustat[usage];
+	return kcpustat_field_default(usage, cpu);
 }
 
 static inline void kcpustat_cpu_fetch(struct kernel_cpustat *dst, int cpu)
 {
-	*dst = kcpustat_cpu(cpu);
+	kcpustat_cpu_fetch_default(dst, cpu);
 }
-
-#endif
+#endif /* !CONFIG_VIRT_CPU_ACCOUNTING_GEN */
 
 extern void account_user_time(struct task_struct *, u64);
 extern void account_guest_time(struct task_struct *, u64);
@@ -124,19 +176,17 @@ extern void account_system_index_time(struct task_struct *, u64,
 				      enum cpu_usage_stat);
 extern void account_steal_time(u64);
 extern void account_idle_time(u64);
-extern u64 get_idle_time(struct kernel_cpustat *kcs, int cpu);
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 static inline void account_process_tick(struct task_struct *tsk, int user)
 {
-	vtime_flush(tsk);
+	if (!kcpustat_idle_dyntick())
+		vtime_flush(tsk);
 }
 #else
 extern void account_process_tick(struct task_struct *, int user);
 #endif
 
-extern void account_idle_ticks(unsigned long ticks);
-
 #ifdef CONFIG_SCHED_CORE
 extern void __account_forceidle_time(struct task_struct *tsk, u64 delta);
 #endif
diff --git a/include/linux/tick.h b/include/linux/tick.h
index 738007d6f577..1cf4651f09ad 100644
--- a/include/linux/tick.h
+++ b/include/linux/tick.h
@@ -139,8 +139,6 @@ extern bool tick_nohz_idle_got_tick(void);
 extern ktime_t tick_nohz_get_next_hrtimer(void);
 extern ktime_t tick_nohz_get_sleep_length(ktime_t *delta_next);
 extern unsigned long tick_nohz_get_idle_calls_cpu(int cpu);
-extern u64 get_cpu_idle_time_us(int cpu, u64 *last_update_time);
-extern u64 get_cpu_iowait_time_us(int cpu, u64 *last_update_time);
 #else /* !CONFIG_NO_HZ_COMMON */
 #define tick_nohz_enabled (0)
 static inline bool tick_nohz_is_active(void) { return false; }
@@ -162,8 +160,6 @@ static inline ktime_t tick_nohz_get_sleep_length(ktime_t *delta_next)
 	*delta_next = TICK_NSEC;
 	return *delta_next;
 }
-static inline u64 get_cpu_idle_time_us(int cpu, u64 *unused) { return -1; }
-static inline u64 get_cpu_iowait_time_us(int cpu, u64 *unused) { return -1; }
 #endif /* !CONFIG_NO_HZ_COMMON */
 
 /*
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index 29dd5b91dd7d..9dc25b04a119 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -10,7 +10,6 @@
  */
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING
 extern void vtime_account_kernel(struct task_struct *tsk);
-extern void vtime_account_idle(struct task_struct *tsk);
 #endif /* !CONFIG_VIRT_CPU_ACCOUNTING */
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
@@ -27,16 +26,33 @@ static inline void vtime_guest_exit(struct task_struct *tsk) { }
 static inline void vtime_init_idle(struct task_struct *tsk, int cpu) { }
 #endif
 
+static inline bool vtime_generic_enabled_cpu(int cpu)
+{
+	return context_tracking_enabled_cpu(cpu);
+}
+
+static inline bool vtime_generic_enabled_this_cpu(void)
+{
+	return context_tracking_enabled_this_cpu();
+}
+
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
+extern void vtime_account_idle(struct task_struct *tsk);
 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);
+extern void vtime_reset(void);
+extern void vtime_dyntick_start(void);
+extern void vtime_dyntick_stop(void);
 #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) { }
+static inline void vtime_reset(void) { }
+static inline void vtime_dyntick_start(void) { }
+static inline void vtime_dyntick_stop(void) { }
 #endif
 
 /*
@@ -74,12 +90,12 @@ static inline bool vtime_accounting_enabled(void)
 
 static inline bool vtime_accounting_enabled_cpu(int cpu)
 {
-	return context_tracking_enabled_cpu(cpu);
+	return vtime_generic_enabled_cpu(cpu);
 }
 
 static inline bool vtime_accounting_enabled_this_cpu(void)
 {
-	return context_tracking_enabled_this_cpu();
+	return vtime_generic_enabled_this_cpu();
 }
 
 extern void vtime_task_switch_generic(struct task_struct *prev);
diff --git a/kernel/rcu/tree.c b/kernel/rcu/tree.c
index afb9e7db8f78..03a43d3d2616 100644
--- a/kernel/rcu/tree.c
+++ b/kernel/rcu/tree.c
@@ -969,14 +969,11 @@ static int rcu_watching_snap_recheck(struct rcu_data *rdp)
 		if (rcu_cpu_stall_cputime && rdp->snap_record.gp_seq != rdp->gp_seq) {
 			int cpu = rdp->cpu;
 			struct rcu_snap_record *rsrp;
-			struct kernel_cpustat *kcsp;
-
-			kcsp = &kcpustat_cpu(cpu);
 
 			rsrp = &rdp->snap_record;
-			rsrp->cputime_irq     = kcpustat_field(kcsp, CPUTIME_IRQ, cpu);
-			rsrp->cputime_softirq = kcpustat_field(kcsp, CPUTIME_SOFTIRQ, cpu);
-			rsrp->cputime_system  = kcpustat_field(kcsp, CPUTIME_SYSTEM, cpu);
+			rsrp->cputime_irq     = kcpustat_field(CPUTIME_IRQ, cpu);
+			rsrp->cputime_softirq = kcpustat_field(CPUTIME_SOFTIRQ, cpu);
+			rsrp->cputime_system  = kcpustat_field(CPUTIME_SYSTEM, cpu);
 			rsrp->nr_hardirqs = kstat_cpu_irqs_sum(cpu) + arch_irq_stat_cpu(cpu);
 			rsrp->nr_softirqs = kstat_cpu_softirqs_sum(cpu);
 			rsrp->nr_csw = nr_context_switches_cpu(cpu);
diff --git a/kernel/rcu/tree_stall.h b/kernel/rcu/tree_stall.h
index b67532cb8770..cf7ae51cba40 100644
--- a/kernel/rcu/tree_stall.h
+++ b/kernel/rcu/tree_stall.h
@@ -479,7 +479,6 @@ static void print_cpu_stat_info(int cpu)
 {
 	struct rcu_snap_record rsr, *rsrp;
 	struct rcu_data *rdp = per_cpu_ptr(&rcu_data, cpu);
-	struct kernel_cpustat *kcsp = &kcpustat_cpu(cpu);
 
 	if (!rcu_cpu_stall_cputime)
 		return;
@@ -488,9 +487,9 @@ static void print_cpu_stat_info(int cpu)
 	if (rsrp->gp_seq != rdp->gp_seq)
 		return;
 
-	rsr.cputime_irq     = kcpustat_field(kcsp, CPUTIME_IRQ, cpu);
-	rsr.cputime_softirq = kcpustat_field(kcsp, CPUTIME_SOFTIRQ, cpu);
-	rsr.cputime_system  = kcpustat_field(kcsp, CPUTIME_SYSTEM, cpu);
+	rsr.cputime_irq     = kcpustat_field(CPUTIME_IRQ, cpu);
+	rsr.cputime_softirq = kcpustat_field(CPUTIME_SOFTIRQ, cpu);
+	rsr.cputime_system  = kcpustat_field(CPUTIME_SYSTEM, cpu);
 
 	pr_err("\t         hardirqs   softirqs   csw/system\n");
 	pr_err("\t number: %8lld %10d %12lld\n",
diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index b8871449d3c6..d797d6696c58 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -5518,7 +5518,11 @@ void sched_exec(void)
 }
 
 DEFINE_PER_CPU(struct kernel_stat, kstat);
-DEFINE_PER_CPU(struct kernel_cpustat, kernel_cpustat);
+DEFINE_PER_CPU(struct kernel_cpustat, kernel_cpustat) = {
+#ifdef CONFIG_NO_HZ_COMMON
+	.idle_sleeptime_seq = SEQCNT_ZERO(kernel_cpustat.idle_sleeptime_seq)
+#endif
+};
 
 EXPORT_PER_CPU_SYMBOL(kstat);
 EXPORT_PER_CPU_SYMBOL(kernel_cpustat);
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index fbf31db0d2f3..244b57417240 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -2,6 +2,7 @@
 /*
  * Simple CPU accounting cgroup controller
  */
+#include <linux/sched/clock.h>
 #include <linux/sched/cputime.h>
 #include <linux/tsacct_kern.h>
 #include "sched.h"
@@ -46,7 +47,8 @@ static void irqtime_account_delta(struct irqtime *irqtime, u64 delta,
 	u64_stats_update_begin(&irqtime->sync);
 	cpustat[idx] += delta;
 	irqtime->total += delta;
-	irqtime->tick_delta += delta;
+	if (!kcpustat_idle_dyntick())
+		irqtime->tick_delta += delta;
 	u64_stats_update_end(&irqtime->sync);
 }
 
@@ -414,16 +416,219 @@ static void irqtime_account_process_tick(struct task_struct *p, int user_tick,
 	}
 }
 
-static void irqtime_account_idle_ticks(int ticks)
-{
-	irqtime_account_process_tick(current, 0, ticks);
-}
 #else /* !CONFIG_IRQ_TIME_ACCOUNTING: */
-static inline void irqtime_account_idle_ticks(int ticks) { }
 static inline void irqtime_account_process_tick(struct task_struct *p, int user_tick,
 						int nr_ticks) { }
 #endif /* !CONFIG_IRQ_TIME_ACCOUNTING */
 
+#ifdef CONFIG_NO_HZ_COMMON
+static void kcpustat_idle_stop(struct kernel_cpustat *kc, u64 now)
+{
+	u64 *cpustat = kc->cpustat;
+	u64 delta, steal, steal_delta;
+	int iowait;
+
+	if (!kc->idle_elapse)
+		return;
+
+	iowait = nr_iowait_cpu(smp_processor_id()) > 0;
+	delta = now - kc->idle_entrytime;
+	steal = steal_account_process_time(delta);
+
+	/*
+	 * Record the idle time after substracting the steal time from
+	 * previous update sequence. Don't substract the steal time from
+	 * the current update sequence to avoid readers moving backward.
+	 */
+	write_seqcount_begin(&kc->idle_sleeptime_seq);
+	steal_delta = min_t(u64, kc->idle_stealtime[iowait], delta);
+	delta -= steal_delta;
+	kc->idle_stealtime[iowait] -= steal_delta;
+
+	if (iowait)
+		cpustat[CPUTIME_IOWAIT] += delta;
+	else
+		cpustat[CPUTIME_IDLE] += delta;
+
+	kc->idle_stealtime[iowait] += steal;
+	kc->idle_entrytime = now;
+	kc->idle_elapse = false;
+	write_seqcount_end(&kc->idle_sleeptime_seq);
+}
+
+static void kcpustat_idle_start(struct kernel_cpustat *kc, u64 now)
+{
+	/* Irqtime accounting might have been enabled in the middle of the IRQ */
+	if (kc->idle_elapse)
+		return;
+
+	write_seqcount_begin(&kc->idle_sleeptime_seq);
+	kc->idle_entrytime = now;
+	kc->idle_elapse = true;
+	write_seqcount_end(&kc->idle_sleeptime_seq);
+}
+
+void kcpustat_dyntick_stop(u64 now)
+{
+	struct kernel_cpustat *kc = kcpustat_this_cpu;
+
+	if (!vtime_generic_enabled_this_cpu()) {
+		WARN_ON_ONCE(!kc->idle_dyntick);
+		kcpustat_idle_stop(kc, now);
+		kc->idle_dyntick = false;
+		vtime_dyntick_stop();
+	}
+}
+
+void kcpustat_dyntick_start(u64 now)
+{
+	struct kernel_cpustat *kc = kcpustat_this_cpu;
+
+	if (!vtime_generic_enabled_this_cpu()) {
+		vtime_dyntick_start();
+		kc->idle_dyntick = true;
+		kcpustat_idle_start(kc, now);
+	}
+}
+
+void kcpustat_irq_enter(u64 now)
+{
+	struct kernel_cpustat *kc = kcpustat_this_cpu;
+
+	if (!vtime_generic_enabled_this_cpu() &&
+	    (irqtime_enabled() || vtime_accounting_enabled_this_cpu()))
+		kcpustat_idle_stop(kc, now);
+}
+
+void kcpustat_irq_exit(u64 now)
+{
+	struct kernel_cpustat *kc = kcpustat_this_cpu;
+
+	/*
+	 * Generic vtime already does its own idle accounting.
+	 * But irqtime accounting or arch vtime which also accounts IRQs
+	 * need to pause nohz accounting. Resume nohz accounting as long
+	 * as the irqtime config is enabled to handle case where irqtime
+	 * accounting got runtime disabled in the middle of an IRQ.
+	 */
+	if (!vtime_generic_enabled_this_cpu() &&
+	    (IS_ENABLED(CONFIG_IRQ_TIME_ACCOUNTING) || vtime_accounting_enabled_this_cpu()))
+		kcpustat_idle_start(kc, now);
+}
+
+static u64 kcpustat_field_dyntick(int cpu, enum cpu_usage_stat idx,
+				  bool compute_delta, u64 now)
+{
+	struct kernel_cpustat *kc = &kcpustat_cpu(cpu);
+	int iowait = idx == CPUTIME_IOWAIT;
+	u64 *cpustat = kc->cpustat;
+	unsigned int seq;
+	u64 idle;
+
+	do {
+		seq = read_seqcount_begin(&kc->idle_sleeptime_seq);
+
+		idle = cpustat[idx];
+
+		if (kc->idle_elapse && compute_delta && now > kc->idle_entrytime) {
+			u64 delta = now - kc->idle_entrytime;
+
+			delta -= min_t(u64, kc->idle_stealtime[iowait], delta);
+			idle += delta;
+		}
+	} while (read_seqcount_retry(&kc->idle_sleeptime_seq, seq));
+
+	return idle;
+}
+
+u64 kcpustat_field_idle(int cpu)
+{
+	return kcpustat_field_dyntick(cpu, CPUTIME_IDLE,
+				      !nr_iowait_cpu(cpu), ktime_get());
+}
+EXPORT_SYMBOL_GPL(kcpustat_field_idle);
+
+u64 kcpustat_field_iowait(int cpu)
+{
+	return kcpustat_field_dyntick(cpu, CPUTIME_IOWAIT,
+				      nr_iowait_cpu(cpu), ktime_get());
+}
+EXPORT_SYMBOL_GPL(kcpustat_field_iowait);
+#else
+static u64 kcpustat_field_dyntick(int cpu, enum cpu_usage_stat idx,
+				  bool compute_delta, ktime_t now)
+{
+	return kcpustat_cpu(cpu).cpustat[idx];
+}
+#endif /* CONFIG_NO_HZ_COMMON */
+
+static u64 get_cpu_sleep_time_us(int cpu, enum cpu_usage_stat idx,
+				 bool compute_delta, u64 *last_update_time)
+{
+	ktime_t now = ktime_get();
+	u64 res;
+
+	if (vtime_generic_enabled_cpu(cpu))
+		res = kcpustat_field(idx, cpu);
+	else
+		res = kcpustat_field_dyntick(cpu, idx, compute_delta, now);
+
+	do_div(res, NSEC_PER_USEC);
+
+	if (last_update_time)
+		*last_update_time = ktime_to_us(now);
+
+	return res;
+}
+
+/**
+ * get_cpu_idle_time_us - get the total idle time of a CPU
+ * @cpu: CPU number to query
+ * @last_update_time: variable to store update time in. Do not update
+ * counters if NULL.
+ *
+ * Return the cumulative idle time (since boot) for a given
+ * CPU, in microseconds. Note that this is partially broken due to
+ * the counter of iowait tasks that can be remotely updated without
+ * any synchronization. Therefore it is possible to observe backward
+ * values within two consecutive reads.
+ *
+ * This time is measured via accounting rather than sampling,
+ * and is as accurate as ktime_get() is.
+ *
+ * Return: total idle time of the @cpu
+ */
+u64 get_cpu_idle_time_us(int cpu, u64 *last_update_time)
+{
+	return get_cpu_sleep_time_us(cpu, CPUTIME_IDLE,
+				     !nr_iowait_cpu(cpu), last_update_time);
+}
+EXPORT_SYMBOL_GPL(get_cpu_idle_time_us);
+
+/**
+ * get_cpu_iowait_time_us - get the total iowait time of a CPU
+ * @cpu: CPU number to query
+ * @last_update_time: variable to store update time in. Do not update
+ * counters if NULL.
+ *
+ * Return the cumulative iowait time (since boot) for a given
+ * CPU, in microseconds. Note this is partially broken due to
+ * the counter of iowait tasks that can be remotely updated without
+ * any synchronization. Therefore it is possible to observe backward
+ * values within two consecutive reads.
+ *
+ * This time is measured via accounting rather than sampling,
+ * and is as accurate as ktime_get() is.
+ *
+ * Return: total iowait time of @cpu
+ */
+u64 get_cpu_iowait_time_us(int cpu, u64 *last_update_time)
+{
+	return get_cpu_sleep_time_us(cpu, CPUTIME_IOWAIT,
+				     nr_iowait_cpu(cpu), last_update_time);
+}
+EXPORT_SYMBOL_GPL(get_cpu_iowait_time_us);
+
 /*
  * Use precise platform statistics if available:
  */
@@ -437,11 +642,15 @@ void vtime_account_irq(struct task_struct *tsk, unsigned int offset)
 		vtime_account_hardirq(tsk);
 	} else if (pc & SOFTIRQ_OFFSET) {
 		vtime_account_softirq(tsk);
-	} else if (!IS_ENABLED(CONFIG_HAVE_VIRT_CPU_ACCOUNTING_IDLE) &&
-		   is_idle_task(tsk)) {
-		vtime_account_idle(tsk);
+	} else if (!kcpustat_idle_dyntick()) {
+		if (!IS_ENABLED(CONFIG_HAVE_VIRT_CPU_ACCOUNTING_IDLE) &&
+		    is_idle_task(tsk)) {
+			vtime_account_idle(tsk);
+		} else {
+			vtime_account_kernel(tsk);
+		}
 	} else {
-		vtime_account_kernel(tsk);
+		vtime_reset();
 	}
 }
 
@@ -483,6 +692,9 @@ void account_process_tick(struct task_struct *p, int user_tick)
 	if (vtime_accounting_enabled_this_cpu())
 		return;
 
+	if (kcpustat_idle_dyntick())
+		return;
+
 	if (irqtime_enabled()) {
 		irqtime_account_process_tick(p, user_tick, 1);
 		return;
@@ -504,29 +716,6 @@ void account_process_tick(struct task_struct *p, int user_tick)
 		account_idle_time(cputime);
 }
 
-/*
- * Account multiple ticks of idle time.
- * @ticks: number of stolen ticks
- */
-void account_idle_ticks(unsigned long ticks)
-{
-	u64 cputime, steal;
-
-	if (irqtime_enabled()) {
-		irqtime_account_idle_ticks(ticks);
-		return;
-	}
-
-	cputime = ticks * TICK_NSEC;
-	steal = steal_account_process_time(ULONG_MAX);
-
-	if (steal >= cputime)
-		return;
-
-	cputime -= steal;
-	account_idle_time(cputime);
-}
-
 /*
  * Adjust tick based cputime random precision against scheduler runtime
  * accounting.
@@ -773,9 +962,9 @@ void vtime_guest_exit(struct task_struct *tsk)
 }
 EXPORT_SYMBOL_GPL(vtime_guest_exit);
 
-void vtime_account_idle(struct task_struct *tsk)
+static void __vtime_account_idle(struct vtime *vtime)
 {
-	account_idle_time(get_vtime_delta(&tsk->vtime));
+	account_idle_time(get_vtime_delta(vtime));
 }
 
 void vtime_task_switch_generic(struct task_struct *prev)
@@ -784,7 +973,7 @@ void vtime_task_switch_generic(struct task_struct *prev)
 
 	write_seqcount_begin(&vtime->seqcount);
 	if (vtime->state == VTIME_IDLE)
-		vtime_account_idle(prev);
+		__vtime_account_idle(vtime);
 	else
 		__vtime_account_kernel(prev, vtime);
 	vtime->state = VTIME_INACTIVE;
@@ -926,6 +1115,7 @@ static int kcpustat_field_vtime(u64 *cpustat,
 				int cpu, u64 *val)
 {
 	struct vtime *vtime = &tsk->vtime;
+	struct rq *rq = cpu_rq(cpu);
 	unsigned int seq;
 
 	do {
@@ -967,6 +1157,14 @@ static int kcpustat_field_vtime(u64 *cpustat,
 			if (state == VTIME_GUEST && task_nice(tsk) > 0)
 				*val += vtime->gtime + vtime_delta(vtime);
 			break;
+		case CPUTIME_IDLE:
+			if (state == VTIME_IDLE && !atomic_read(&rq->nr_iowait))
+				*val += vtime_delta(vtime);
+			break;
+		case CPUTIME_IOWAIT:
+			if (state == VTIME_IDLE && atomic_read(&rq->nr_iowait) > 0)
+				*val += vtime_delta(vtime);
+			break;
 		default:
 			break;
 		}
@@ -975,16 +1173,15 @@ static int kcpustat_field_vtime(u64 *cpustat,
 	return 0;
 }
 
-u64 kcpustat_field(struct kernel_cpustat *kcpustat,
-		   enum cpu_usage_stat usage, int cpu)
+u64 kcpustat_field(enum cpu_usage_stat usage, int cpu)
 {
-	u64 *cpustat = kcpustat->cpustat;
+	u64 *cpustat = kcpustat_cpu(cpu).cpustat;
 	u64 val = cpustat[usage];
 	struct rq *rq;
 	int err;
 
-	if (!vtime_accounting_enabled_cpu(cpu))
-		return val;
+	if (!vtime_generic_enabled_cpu(cpu))
+		return kcpustat_field_default(usage, cpu);
 
 	rq = cpu_rq(cpu);
 
@@ -1030,8 +1227,8 @@ static int kcpustat_cpu_fetch_vtime(struct kernel_cpustat *dst,
 		*dst = *src;
 		cpustat = dst->cpustat;
 
-		/* Task is sleeping, dead or idle, nothing to add */
-		if (state < VTIME_SYS)
+		/* Task is sleeping or dead, nothing to add */
+		if (state < VTIME_IDLE)
 			continue;
 
 		delta = vtime_delta(vtime);
@@ -1040,15 +1237,17 @@ static int kcpustat_cpu_fetch_vtime(struct kernel_cpustat *dst,
 		 * Task runs either in user (including guest) or kernel space,
 		 * add pending nohz time to the right place.
 		 */
-		if (state == VTIME_SYS) {
+		switch (state) {
+		case VTIME_SYS:
 			cpustat[CPUTIME_SYSTEM] += vtime->stime + delta;
-		} else if (state == VTIME_USER) {
+			break;
+		case VTIME_USER:
 			if (task_nice(tsk) > 0)
 				cpustat[CPUTIME_NICE] += vtime->utime + delta;
 			else
 				cpustat[CPUTIME_USER] += vtime->utime + delta;
-		} else {
-			WARN_ON_ONCE(state != VTIME_GUEST);
+			break;
+		case VTIME_GUEST:
 			if (task_nice(tsk) > 0) {
 				cpustat[CPUTIME_GUEST_NICE] += vtime->gtime + delta;
 				cpustat[CPUTIME_NICE] += vtime->gtime + delta;
@@ -1056,6 +1255,15 @@ static int kcpustat_cpu_fetch_vtime(struct kernel_cpustat *dst,
 				cpustat[CPUTIME_GUEST] += vtime->gtime + delta;
 				cpustat[CPUTIME_USER] += vtime->gtime + delta;
 			}
+			break;
+		case VTIME_IDLE:
+			if (atomic_read(&cpu_rq(cpu)->nr_iowait) > 0)
+				cpustat[CPUTIME_IOWAIT] += delta;
+			else
+				cpustat[CPUTIME_IDLE] += delta;
+			break;
+		default:
+			WARN_ON_ONCE(1);
 		}
 	} while (read_seqcount_retry(&vtime->seqcount, seq));
 
@@ -1068,8 +1276,8 @@ void kcpustat_cpu_fetch(struct kernel_cpustat *dst, int cpu)
 	struct rq *rq;
 	int err;
 
-	if (!vtime_accounting_enabled_cpu(cpu)) {
-		*dst = *src;
+	if (!vtime_generic_enabled_cpu(cpu)) {
+		kcpustat_cpu_fetch_default(dst, cpu);
 		return;
 	}
 
@@ -1082,7 +1290,7 @@ void kcpustat_cpu_fetch(struct kernel_cpustat *dst, int cpu)
 		curr = rcu_dereference(rq->curr);
 		if (WARN_ON_ONCE(!curr)) {
 			rcu_read_unlock();
-			*dst = *src;
+			kcpustat_cpu_fetch_default(dst, cpu);
 			return;
 		}
 
diff --git a/kernel/sched/idle.c b/kernel/sched/idle.c
index a83be0c834dd..aa7e3dc59856 100644
--- a/kernel/sched/idle.c
+++ b/kernel/sched/idle.c
@@ -280,6 +280,14 @@ static void do_idle(void)
 	int cpu = smp_processor_id();
 	bool got_tick = false;
 
+	if (cpu_is_offline(cpu)) {
+		local_irq_disable();
+		/* All per-CPU kernel threads should be done by now. */
+		WARN_ON_ONCE(need_resched());
+		cpuhp_report_idle_dead();
+		arch_cpu_idle_dead();
+	}
+
 	/*
 	 * Check if we need to update blocked load
 	 */
@@ -331,11 +339,6 @@ static void do_idle(void)
 		 */
 		local_irq_disable();
 
-		if (cpu_is_offline(cpu)) {
-			cpuhp_report_idle_dead();
-			arch_cpu_idle_dead();
-		}
-
 		arch_cpu_idle_enter();
 		rcu_nocb_flush_deferred_wakeup();
 
diff --git a/kernel/time/tick-sched.c b/kernel/time/tick-sched.c
index 3026a301dff7..98a9cae915c0 100644
--- a/kernel/time/tick-sched.c
+++ b/kernel/time/tick-sched.c
@@ -285,8 +285,6 @@ static void tick_sched_handle(struct tick_sched *ts, struct pt_regs *regs)
 	if (IS_ENABLED(CONFIG_NO_HZ_COMMON) &&
 	    tick_sched_flag_test(ts, TS_FLAG_STOPPED)) {
 		touch_softlockup_watchdog_sched();
-		if (is_idle_task(current))
-			ts->idle_jiffies++;
 		/*
 		 * In case the current tick fired too early past its expected
 		 * expiration, make sure we don't bypass the next clock reprogramming
@@ -751,119 +749,6 @@ static void tick_nohz_update_jiffies(ktime_t now)
 	touch_softlockup_watchdog_sched();
 }
 
-static void tick_nohz_stop_idle(struct tick_sched *ts, ktime_t now)
-{
-	ktime_t delta;
-
-	if (WARN_ON_ONCE(!tick_sched_flag_test(ts, TS_FLAG_IDLE_ACTIVE)))
-		return;
-
-	delta = ktime_sub(now, ts->idle_entrytime);
-
-	write_seqcount_begin(&ts->idle_sleeptime_seq);
-	if (nr_iowait_cpu(smp_processor_id()) > 0)
-		ts->iowait_sleeptime = ktime_add(ts->iowait_sleeptime, delta);
-	else
-		ts->idle_sleeptime = ktime_add(ts->idle_sleeptime, delta);
-
-	ts->idle_entrytime = now;
-	tick_sched_flag_clear(ts, TS_FLAG_IDLE_ACTIVE);
-	write_seqcount_end(&ts->idle_sleeptime_seq);
-
-	sched_clock_idle_wakeup_event();
-}
-
-static void tick_nohz_start_idle(struct tick_sched *ts)
-{
-	write_seqcount_begin(&ts->idle_sleeptime_seq);
-	ts->idle_entrytime = ktime_get();
-	tick_sched_flag_set(ts, TS_FLAG_IDLE_ACTIVE);
-	write_seqcount_end(&ts->idle_sleeptime_seq);
-
-	sched_clock_idle_sleep_event();
-}
-
-static u64 get_cpu_sleep_time_us(struct tick_sched *ts, ktime_t *sleeptime,
-				 bool compute_delta, u64 *last_update_time)
-{
-	ktime_t now, idle;
-	unsigned int seq;
-
-	if (!tick_nohz_active)
-		return -1;
-
-	now = ktime_get();
-	if (last_update_time)
-		*last_update_time = ktime_to_us(now);
-
-	do {
-		seq = read_seqcount_begin(&ts->idle_sleeptime_seq);
-
-		if (tick_sched_flag_test(ts, TS_FLAG_IDLE_ACTIVE) && compute_delta) {
-			ktime_t delta = ktime_sub(now, ts->idle_entrytime);
-
-			idle = ktime_add(*sleeptime, delta);
-		} else {
-			idle = *sleeptime;
-		}
-	} while (read_seqcount_retry(&ts->idle_sleeptime_seq, seq));
-
-	return ktime_to_us(idle);
-
-}
-
-/**
- * get_cpu_idle_time_us - get the total idle time of a CPU
- * @cpu: CPU number to query
- * @last_update_time: variable to store update time in. Do not update
- * counters if NULL.
- *
- * Return the cumulative idle time (since boot) for a given
- * CPU, in microseconds. Note that this is partially broken due to
- * the counter of iowait tasks that can be remotely updated without
- * any synchronization. Therefore it is possible to observe backward
- * values within two consecutive reads.
- *
- * This time is measured via accounting rather than sampling,
- * and is as accurate as ktime_get() is.
- *
- * Return: -1 if NOHZ is not enabled, else total idle time of the @cpu
- */
-u64 get_cpu_idle_time_us(int cpu, u64 *last_update_time)
-{
-	struct tick_sched *ts = &per_cpu(tick_cpu_sched, cpu);
-
-	return get_cpu_sleep_time_us(ts, &ts->idle_sleeptime,
-				     !nr_iowait_cpu(cpu), last_update_time);
-}
-EXPORT_SYMBOL_GPL(get_cpu_idle_time_us);
-
-/**
- * get_cpu_iowait_time_us - get the total iowait time of a CPU
- * @cpu: CPU number to query
- * @last_update_time: variable to store update time in. Do not update
- * counters if NULL.
- *
- * Return the cumulative iowait time (since boot) for a given
- * CPU, in microseconds. Note this is partially broken due to
- * the counter of iowait tasks that can be remotely updated without
- * any synchronization. Therefore it is possible to observe backward
- * values within two consecutive reads.
- *
- * This time is measured via accounting rather than sampling,
- * and is as accurate as ktime_get() is.
- *
- * Return: -1 if NOHZ is not enabled, else total iowait time of @cpu
- */
-u64 get_cpu_iowait_time_us(int cpu, u64 *last_update_time)
-{
-	struct tick_sched *ts = &per_cpu(tick_cpu_sched, cpu);
-
-	return get_cpu_sleep_time_us(ts, &ts->iowait_sleeptime,
-				     nr_iowait_cpu(cpu), last_update_time);
-}
-EXPORT_SYMBOL_GPL(get_cpu_iowait_time_us);
-
 /* Simplified variant of hrtimer_forward_now() */
 static ktime_t tick_forward_now(ktime_t expires, ktime_t now)
 {
@@ -1273,7 +1158,7 @@ void tick_nohz_idle_stop_tick(void)
 		ts->idle_expires = expires;
 
 		if (!was_stopped && tick_sched_flag_test(ts, TS_FLAG_STOPPED)) {
-			ts->idle_jiffies = ts->last_jiffies;
+			kcpustat_dyntick_start(ts->idle_entrytime);
 			nohz_balance_enter_idle(cpu);
 		}
 	} else {
@@ -1286,6 +1171,20 @@ void tick_nohz_idle_retain_tick(void)
 	tick_nohz_retain_tick(this_cpu_ptr(&tick_cpu_sched));
 }
 
+static void tick_nohz_clock_sleep(struct tick_sched *ts)
+{
+	tick_sched_flag_set(ts, TS_FLAG_IDLE_ACTIVE);
+	sched_clock_idle_sleep_event();
+}
+
+static void tick_nohz_clock_wakeup(struct tick_sched *ts)
+{
+	if (tick_sched_flag_test(ts, TS_FLAG_IDLE_ACTIVE)) {
+		tick_sched_flag_clear(ts, TS_FLAG_IDLE_ACTIVE);
+		sched_clock_idle_wakeup_event();
+	}
+}
+
 /**
  * tick_nohz_idle_enter - prepare for entering idle on the current CPU
  *
@@ -1300,11 +1199,10 @@ void tick_nohz_idle_enter(void)
 	local_irq_disable();
 
 	ts = this_cpu_ptr(&tick_cpu_sched);
-
 	WARN_ON_ONCE(ts->timer_expires_base);
-
 	tick_sched_flag_set(ts, TS_FLAG_INIDLE);
-	tick_nohz_start_idle(ts);
+	ts->idle_entrytime = ktime_get();
+	tick_nohz_clock_sleep(ts);
 
 	local_irq_enable();
 }
@@ -1332,10 +1230,14 @@ void tick_nohz_irq_exit(void)
 {
 	struct tick_sched *ts = this_cpu_ptr(&tick_cpu_sched);
 
-	if (tick_sched_flag_test(ts, TS_FLAG_INIDLE))
-		tick_nohz_start_idle(ts);
-	else
+	if (tick_sched_flag_test(ts, TS_FLAG_INIDLE)) {
+		tick_nohz_clock_sleep(ts);
+		ts->idle_entrytime = ktime_get();
+		if (tick_sched_flag_test(ts, TS_FLAG_STOPPED))
+			kcpustat_irq_exit(ts->idle_entrytime);
+	} else {
 		tick_nohz_full_update_tick(ts);
+	}
 }
 
 /**
@@ -1428,36 +1330,20 @@ unsigned long tick_nohz_get_idle_calls_cpu(int cpu)
 	return ts->idle_calls;
 }
 
-static void tick_nohz_account_idle_time(struct tick_sched *ts,
-					ktime_t now)
-{
-	unsigned long ticks;
-
-	ts->idle_exittime = now;
-
-	if (vtime_accounting_enabled_this_cpu())
-		return;
-	/*
-	 * We stopped the tick in idle. update_process_times() would miss the
-	 * time we slept, as it does only a 1 tick accounting.
-	 * Enforce that this is accounted to idle !
-	 */
-	ticks = jiffies - ts->idle_jiffies;
-	/*
-	 * We might be one off. Do not randomly account a huge number of ticks!
-	 */
-	if (ticks && ticks < LONG_MAX)
-		account_idle_ticks(ticks);
-}
-
 void tick_nohz_idle_restart_tick(void)
 {
 	struct tick_sched *ts = this_cpu_ptr(&tick_cpu_sched);
 
 	if (tick_sched_flag_test(ts, TS_FLAG_STOPPED)) {
-		ktime_t now = ktime_get();
-		tick_nohz_restart_sched_tick(ts, now);
-		tick_nohz_account_idle_time(ts, now);
+		/*
+		 * Update entrytime here in case the tick restart is due to temporary
+		 * polling on forced broadcast. The tick may be stopped again later within
+		 * the same idle trip. The idle_entrytime was updated recently but make sure
+		 * no tiny amount of idle time is accounted twice.
+		 */
+		ts->idle_entrytime = ktime_get();
+		kcpustat_dyntick_stop(ts->idle_entrytime);
+		tick_nohz_restart_sched_tick(ts, ts->idle_entrytime);
 	}
 }
 
@@ -1467,8 +1353,6 @@ static void tick_nohz_idle_update_tick(struct tick_sched *ts, ktime_t now)
 		__tick_nohz_full_update_tick(ts, now);
 	else
 		tick_nohz_restart_sched_tick(ts, now);
-
-	tick_nohz_account_idle_time(ts, now);
 }
 
 /**
@@ -1490,7 +1374,6 @@ static void tick_nohz_idle_update_tick(struct tick_sched *ts, ktime_t now)
 void tick_nohz_idle_exit(void)
 {
 	struct tick_sched *ts = this_cpu_ptr(&tick_cpu_sched);
-	bool idle_active, tick_stopped;
 	ktime_t now;
 
 	local_irq_disable();
@@ -1499,17 +1382,13 @@ void tick_nohz_idle_exit(void)
 	WARN_ON_ONCE(ts->timer_expires_base);
 
 	tick_sched_flag_clear(ts, TS_FLAG_INIDLE);
-	idle_active = tick_sched_flag_test(ts, TS_FLAG_IDLE_ACTIVE);
-	tick_stopped = tick_sched_flag_test(ts, TS_FLAG_STOPPED);
+	tick_nohz_clock_wakeup(ts);
 
-	if (idle_active || tick_stopped)
+	if (tick_sched_flag_test(ts, TS_FLAG_STOPPED)) {
 		now = ktime_get();
-
-	if (idle_active)
-		tick_nohz_stop_idle(ts, now);
-
-	if (tick_stopped)
+		kcpustat_dyntick_stop(now);
 		tick_nohz_idle_update_tick(ts, now);
+	}
 
 	local_irq_enable();
 }
@@ -1564,11 +1443,14 @@ static inline void tick_nohz_irq_enter(void)
 	struct tick_sched *ts = this_cpu_ptr(&tick_cpu_sched);
 	ktime_t now;
 
-	if (!tick_sched_flag_test(ts, TS_FLAG_STOPPED | TS_FLAG_IDLE_ACTIVE))
+	tick_nohz_clock_wakeup(ts);
+
+	if (!tick_sched_flag_test(ts, TS_FLAG_STOPPED))
 		return;
+
 	now = ktime_get();
-	if (tick_sched_flag_test(ts, TS_FLAG_IDLE_ACTIVE))
-		tick_nohz_stop_idle(ts, now);
+	kcpustat_irq_enter(now);
+
 	/*
 	 * If all CPUs are idle we may need to update a stale jiffies value.
 	 * Note nohz_full is a special case: a timekeeper is guaranteed to stay
@@ -1576,8 +1458,7 @@ static inline void tick_nohz_irq_enter(void)
 	 * rare case (typically stop machine). So we must make sure we have a
 	 * last resort.
 	 */
-	if (tick_sched_flag_test(ts, TS_FLAG_STOPPED))
-		tick_nohz_update_jiffies(now);
+	tick_nohz_update_jiffies(now);
 }
 
 #else
@@ -1647,20 +1528,15 @@ void tick_setup_sched_timer(bool hrtimer)
 void tick_sched_timer_dying(int cpu)
 {
 	struct tick_sched *ts = &per_cpu(tick_cpu_sched, cpu);
-	ktime_t idle_sleeptime, iowait_sleeptime;
 	unsigned long idle_calls, idle_sleeps;
 
 	/* This must happen before hrtimers are migrated! */
 	if (tick_sched_flag_test(ts, TS_FLAG_HIGHRES))
 		hrtimer_cancel(&ts->sched_timer);
 
-	idle_sleeptime = ts->idle_sleeptime;
-	iowait_sleeptime = ts->iowait_sleeptime;
 	idle_calls = ts->idle_calls;
 	idle_sleeps = ts->idle_sleeps;
 	memset(ts, 0, sizeof(*ts));
-	ts->idle_sleeptime = idle_sleeptime;
-	ts->iowait_sleeptime = iowait_sleeptime;
 	ts->idle_calls = idle_calls;
 	ts->idle_sleeps = idle_sleeps;
 }
diff --git a/kernel/time/tick-sched.h b/kernel/time/tick-sched.h
index b4a7822f495d..79b9252047b1 100644
--- a/kernel/time/tick-sched.h
+++ b/kernel/time/tick-sched.h
@@ -44,9 +44,7 @@ struct tick_device {
  *			to resume the tick timer operation in the timeline
  *			when the CPU returns from nohz sleep.
  * @next_tick:		Next tick to be fired when in dynticks mode.
- * @idle_jiffies:	jiffies at the entry to idle for idle time accounting
  * @idle_waketime:	Time when the idle was interrupted
- * @idle_sleeptime_seq:	sequence counter for data consistency
  * @idle_entrytime:	Time when the idle call was entered
  * @last_jiffies:	Base jiffies snapshot when next event was last computed
  * @timer_expires_base:	Base time clock monotonic for @timer_expires
@@ -55,9 +53,6 @@ struct tick_device {
  * @idle_expires:	Next tick in idle, for debugging purpose only
  * @idle_calls:		Total number of idle calls
  * @idle_sleeps:	Number of idle calls, where the sched tick was stopped
- * @idle_exittime:	Time when the idle state was left
- * @idle_sleeptime:	Sum of the time slept in idle with sched tick stopped
- * @iowait_sleeptime:	Sum of the time slept in idle with sched tick stopped, with IO outstanding
  * @tick_dep_mask:	Tick dependency mask - is set, if someone needs the tick
  * @check_clocks:	Notification mechanism about clocksource changes
  */
@@ -73,12 +68,10 @@ struct tick_sched {
 	struct hrtimer			sched_timer;
 	ktime_t				last_tick;
 	ktime_t				next_tick;
-	unsigned long			idle_jiffies;
 	ktime_t				idle_waketime;
 	unsigned int			got_idle_tick;
 
 	/* Idle entry */
-	seqcount_t			idle_sleeptime_seq;
 	ktime_t				idle_entrytime;
 
 	/* Tick stop */
@@ -90,11 +83,6 @@ struct tick_sched {
 	unsigned long			idle_calls;
 	unsigned long			idle_sleeps;
 
-	/* Idle exit */
-	ktime_t				idle_exittime;
-	ktime_t				idle_sleeptime;
-	ktime_t				iowait_sleeptime;
-
 	/* Full dynticks handling */
 	atomic_t			tick_dep_mask;
 
diff --git a/kernel/time/timer_list.c b/kernel/time/timer_list.c
index 427d7ddea3af..514802def1e0 100644
--- a/kernel/time/timer_list.c
+++ b/kernel/time/timer_list.c
@@ -152,14 +152,10 @@ static void print_cpu(struct seq_file *m, int cpu, u64 now)
 		P_flag(highres, TS_FLAG_HIGHRES);
 		P_ns(last_tick);
 		P_flag(tick_stopped, TS_FLAG_STOPPED);
-		P(idle_jiffies);
 		P(idle_calls);
 		P(idle_sleeps);
 		P_ns(idle_entrytime);
 		P_ns(idle_waketime);
-		P_ns(idle_exittime);
-		P_ns(idle_sleeptime);
-		P_ns(iowait_sleeptime);
 		P(last_jiffies);
 		P(next_timer);
 		P_ns(idle_expires);
@@ -256,7 +252,7 @@ static void timer_list_show_tickdevices_header(struct seq_file *m)
 
 static inline void timer_list_header(struct seq_file *m, u64 now)
 {
-	SEQ_printf(m, "Timer List Version: v0.10\n");
+	SEQ_printf(m, "Timer List Version: v0.11\n");
 	SEQ_printf(m, "HRTIMER_MAX_CLOCK_BASES: %d\n", HRTIMER_MAX_CLOCK_BASES);
 	SEQ_printf(m, "now at %Ld nsecs\n", (unsigned long long)now);
 	SEQ_printf(m, "\n");
diff --git a/scripts/gdb/linux/timerlist.py b/scripts/gdb/linux/timerlist.py
index 9fb3436a217c..744b032e4d38 100644
--- a/scripts/gdb/linux/timerlist.py
+++ b/scripts/gdb/linux/timerlist.py
@@ -90,14 +90,10 @@ def print_cpu(hrtimer_bases, cpu, max_clock_bases):
             text += f"  .{'nohz':15s}: {int(bool(ts['flags'] & TS_FLAG_NOHZ))}\n"
             text += f"  .{'last_tick':15s}: {ts['last_tick']}\n"
             text += f"  .{'tick_stopped':15s}: {int(bool(ts['flags'] & TS_FLAG_STOPPED))}\n"
-            text += f"  .{'idle_jiffies':15s}: {ts['idle_jiffies']}\n"
             text += f"  .{'idle_calls':15s}: {ts['idle_calls']}\n"
             text += f"  .{'idle_sleeps':15s}: {ts['idle_sleeps']}\n"
             text += f"  .{'idle_entrytime':15s}: {ts['idle_entrytime']} nsecs\n"
             text += f"  .{'idle_waketime':15s}: {ts['idle_waketime']} nsecs\n"
-            text += f"  .{'idle_exittime':15s}: {ts['idle_exittime']} nsecs\n"
-            text += f"  .{'idle_sleeptime':15s}: {ts['idle_sleeptime']} nsecs\n"
-            text += f"  .{'iowait_sleeptime':15s}: {ts['iowait_sleeptime']} nsecs\n"
             text += f"  .{'last_jiffies':15s}: {ts['last_jiffies']}\n"
             text += f"  .{'next_timer':15s}: {ts['next_timer']}\n"
             text += f"  .{'idle_expires':15s}: {ts['idle_expires']} nsecs\n"