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diff --git a/include/linux/acct.h b/include/linux/acct.h
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+/*
+ * BSD Process Accounting for Linux - Definitions
+ *
+ * Author: Marco van Wieringen (mvw@planets.elm.net)
+ *
+ * This header file contains the definitions needed to implement
+ * BSD-style process accounting. The kernel accounting code and all
+ * user-level programs that try to do something useful with the
+ * process accounting log must include this file.
+ *
+ * Copyright (C) 1995 - 1997 Marco van Wieringen - ELM Consultancy B.V.
+ *
+ */
+
+#ifndef _LINUX_ACCT_H
+#define _LINUX_ACCT_H
+
+#include <linux/types.h>
+#include <asm/param.h>
+#include <asm/byteorder.h>
+
+/*
+ * comp_t is a 16-bit "floating" point number with a 3-bit base 8
+ * exponent and a 13-bit fraction.
+ * comp2_t is 24-bit with 5-bit base 2 exponent and 20 bit fraction
+ * (leading 1 not stored).
+ * See linux/kernel/acct.c for the specific encoding systems used.
+ */
+
+typedef __u16 comp_t;
+typedef __u32 comp2_t;
+
+/*
+ * accounting file record
+ *
+ * This structure contains all of the information written out to the
+ * process accounting file whenever a process exits.
+ */
+
+#define ACCT_COMM 16
+
+struct acct
+{
+ char ac_flag; /* Flags */
+ char ac_version; /* Always set to ACCT_VERSION */
+ /* for binary compatibility back until 2.0 */
+ __u16 ac_uid16; /* LSB of Real User ID */
+ __u16 ac_gid16; /* LSB of Real Group ID */
+ __u16 ac_tty; /* Control Terminal */
+ __u32 ac_btime; /* Process Creation Time */
+ comp_t ac_utime; /* User Time */
+ comp_t ac_stime; /* System Time */
+ comp_t ac_etime; /* Elapsed Time */
+ comp_t ac_mem; /* Average Memory Usage */
+ comp_t ac_io; /* Chars Transferred */
+ comp_t ac_rw; /* Blocks Read or Written */
+ comp_t ac_minflt; /* Minor Pagefaults */
+ comp_t ac_majflt; /* Major Pagefaults */
+ comp_t ac_swaps; /* Number of Swaps */
+/* m68k had no padding here. */
+#if !defined(CONFIG_M68K) || !defined(__KERNEL__)
+ __u16 ac_ahz; /* AHZ */
+#endif
+ __u32 ac_exitcode; /* Exitcode */
+ char ac_comm[ACCT_COMM + 1]; /* Command Name */
+ __u8 ac_etime_hi; /* Elapsed Time MSB */
+ __u16 ac_etime_lo; /* Elapsed Time LSB */
+ __u32 ac_uid; /* Real User ID */
+ __u32 ac_gid; /* Real Group ID */
+};
+
+struct acct_v3
+{
+ char ac_flag; /* Flags */
+ char ac_version; /* Always set to ACCT_VERSION */
+ __u16 ac_tty; /* Control Terminal */
+ __u32 ac_exitcode; /* Exitcode */
+ __u32 ac_uid; /* Real User ID */
+ __u32 ac_gid; /* Real Group ID */
+ __u32 ac_pid; /* Process ID */
+ __u32 ac_ppid; /* Parent Process ID */
+ __u32 ac_btime; /* Process Creation Time */
+#ifdef __KERNEL__
+ __u32 ac_etime; /* Elapsed Time */
+#else
+ float ac_etime; /* Elapsed Time */
+#endif
+ comp_t ac_utime; /* User Time */
+ comp_t ac_stime; /* System Time */
+ comp_t ac_mem; /* Average Memory Usage */
+ comp_t ac_io; /* Chars Transferred */
+ comp_t ac_rw; /* Blocks Read or Written */
+ comp_t ac_minflt; /* Minor Pagefaults */
+ comp_t ac_majflt; /* Major Pagefaults */
+ comp_t ac_swaps; /* Number of Swaps */
+ char ac_comm[ACCT_COMM]; /* Command Name */
+};
+
+/*
+ * accounting flags
+ */
+ /* bit set when the process ... */
+#define AFORK 0x01 /* ... executed fork, but did not exec */
+#define ASU 0x02 /* ... used super-user privileges */
+#define ACOMPAT 0x04 /* ... used compatibility mode (VAX only not used) */
+#define ACORE 0x08 /* ... dumped core */
+#define AXSIG 0x10 /* ... was killed by a signal */
+
+#ifdef __BIG_ENDIAN
+#define ACCT_BYTEORDER 0x80 /* accounting file is big endian */
+#else
+#define ACCT_BYTEORDER 0x00 /* accounting file is little endian */
+#endif
+
+#ifdef __KERNEL__
+
+#include <linux/config.h>
+
+#ifdef CONFIG_BSD_PROCESS_ACCT
+struct super_block;
+extern void acct_auto_close(struct super_block *sb);
+extern void acct_process(long exitcode);
+extern void acct_update_integrals(struct task_struct *tsk);
+extern void acct_clear_integrals(struct task_struct *tsk);
+#else
+#define acct_auto_close(x) do { } while (0)
+#define acct_process(x) do { } while (0)
+#define acct_update_integrals(x) do { } while (0)
+#define acct_clear_integrals(task) do { } while (0)
+#endif
+
+/*
+ * ACCT_VERSION numbers as yet defined:
+ * 0: old format (until 2.6.7) with 16 bit uid/gid
+ * 1: extended variant (binary compatible on M68K)
+ * 2: extended variant (binary compatible on everything except M68K)
+ * 3: new binary incompatible format (64 bytes)
+ * 4: new binary incompatible format (128 bytes)
+ * 5: new binary incompatible format (128 bytes, second half)
+ *
+ */
+
+#ifdef CONFIG_BSD_PROCESS_ACCT_V3
+#define ACCT_VERSION 3
+#define AHZ 100
+typedef struct acct_v3 acct_t;
+#else
+#ifdef CONFIG_M68K
+#define ACCT_VERSION 1
+#else
+#define ACCT_VERSION 2
+#endif
+#define AHZ (USER_HZ)
+typedef struct acct acct_t;
+#endif
+
+#else
+#define ACCT_VERSION 2
+#define AHZ (HZ)
+#endif /* __KERNEL */
+
+#ifdef __KERNEL__
+/*
+ * Yet another set of HZ to *HZ helper functions.
+ * See <linux/times.h> for the original.
+ */
+
+static inline u32 jiffies_to_AHZ(unsigned long x)
+{
+#if (TICK_NSEC % (NSEC_PER_SEC / AHZ)) == 0
+ return x / (HZ / USER_HZ);
+#else
+ u64 tmp = (u64)x * TICK_NSEC;
+ do_div(tmp, (NSEC_PER_SEC / AHZ));
+ return (long)tmp;
+#endif
+}
+
+static inline u64 nsec_to_AHZ(u64 x)
+{
+#if (NSEC_PER_SEC % AHZ) == 0
+ do_div(x, (NSEC_PER_SEC / AHZ));
+#elif (AHZ % 512) == 0
+ x *= AHZ/512;
+ do_div(x, (NSEC_PER_SEC / 512));
+#else
+ /*
+ * max relative error 5.7e-8 (1.8s per year) for AHZ <= 1024,
+ * overflow after 64.99 years.
+ * exact for AHZ=60, 72, 90, 120, 144, 180, 300, 600, 900, ...
+ */
+ x *= 9;
+ do_div(x, (unsigned long)((9ull * NSEC_PER_SEC + (AHZ/2))
+ / AHZ));
+#endif
+ return x;
+}
+
+#endif /* __KERNEL */
+
+#endif /* _LINUX_ACCT_H */