Index: kvm/include/linux/sched.h
===================================================================
--- kvm.orig/include/linux/sched.h	2007-08-20 13:20:12.000000000 +0200
+++ kvm/include/linux/sched.h	2007-08-20 13:21:24.000000000 +0200
@@ -1317,6 +1317,7 @@ static inline void put_task_struct(struc
 #define PF_STARTING	0x00000002	/* being created */
 #define PF_EXITING	0x00000004	/* getting shut down */
 #define PF_EXITPIDONE	0x00000008	/* pi exit done on shut down */
+#define PF_VCPU		0x00000010	/* I'm a virtual CPU */
 #define PF_FORKNOEXEC	0x00000040	/* forked but didn't exec */
 #define PF_SUPERPRIV	0x00000100	/* used super-user privileges */
 #define PF_DUMPCORE	0x00000200	/* dumped core */
Index: kvm/kernel/sched.c
===================================================================
--- kvm.orig/kernel/sched.c	2007-08-20 11:11:30.000000000 +0200
+++ kvm/kernel/sched.c	2007-08-20 13:21:24.000000000 +0200
@@ -3246,10 +3246,24 @@ void account_system_time(struct task_str
 	struct rq *rq = this_rq();
 	cputime64_t tmp;
 
+	tmp = cputime_to_cputime64(cputime);
+#ifdef CONFIG_GUEST_ACCOUNTING
+	if (p->flags & PF_VCPU) {
+		p->utime = cputime_add(p->utime, cputime);
+		p->gtime = cputime_add(p->gtime, cputime);
+
+		cpustat->guest = cputime64_add(cpustat->guest, tmp);
+		cpustat->user = cputime64_add(cpustat->user, tmp);
+
+		p->flags &= ~PF_VCPU;
+
+		return;
+	}
+#endif
+
 	p->stime = cputime_add(p->stime, cputime);
 
 	/* Add system time to cpustat. */
-	tmp = cputime_to_cputime64(cputime);
 	if (hardirq_count() - hardirq_offset)
 		cpustat->irq = cputime64_add(cpustat->irq, tmp);
 	else if (softirq_count())