Index: linux-2.6/include/linux/sched.h
===================================================================
--- linux-2.6.orig/include/linux/sched.h	2007-09-10 14:19:30.000000000 +0200
+++ linux-2.6/include/linux/sched.h	2007-09-10 14:22:07.000000000 +0200
@@ -1316,6 +1316,7 @@ 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: linux-2.6/kernel/sched.c
===================================================================
--- linux-2.6.orig/kernel/sched.c	2007-09-10 14:15:54.000000000 +0200
+++ linux-2.6/kernel/sched.c	2007-09-10 14:56:41.000000000 +0200
@@ -3277,6 +3277,25 @@ void account_user_time(struct task_struc
 }
 
 /*
+ * Account guest cpu time to a process.
+ * @p: the process that the cpu time gets accounted to
+ * @cputime: the cpu time spent in virtual machine since the last update
+ */
+void account_guest_time(struct task_struct *p, cputime_t cputime)
+{
+	cputime64_t tmp;
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+
+	tmp = cputime_to_cputime64(cputime);
+
+	p->utime = cputime_add(p->utime, cputime);
+	p->gtime = cputime_add(p->gtime, cputime);
+
+	cpustat->user = cputime64_add(cpustat->user, tmp);
+	cpustat->guest = cputime64_add(cpustat->guest, tmp);
+}
+
+/*
  * Account system cpu time to a process.
  * @p: the process that the cpu time gets accounted to
  * @hardirq_offset: the offset to subtract from hardirq_count()
@@ -3289,6 +3308,12 @@ void account_system_time(struct task_str
 	struct rq *rq = this_rq();
 	cputime64_t tmp;
 
+	if (p->flags & PF_VCPU) {
+		account_guest_time(p, cputime);
+		p->flags &= ~PF_VCPU;
+		return;
+	}
+
 	p->stime = cputime_add(p->stime, cputime);
 
 	/* Add system time to cpustat. */