cputime: Consolidate vtime handling on context switch

The archs that implement virtual cputime accounting all
flush the cputime of a task when it gets descheduled
and sometimes set up some ground initialization for the
next task to account its cputime.

These archs all put their own hooks in their context
switch callbacks and handle the off-case themselves.

Consolidate this by creating a new account_switch_vtime()
callback called in generic code right after a context switch
and that these archs must implement to flush the prev task
cputime and initialize the next task cputime related state.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Acked-by: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Peter Zijlstra <peterz@infradead.org>

arch/ia64/include/asm/switch_to.h

@@ -30,13 +30,6 @@ extern struct task_struct *ia64_switch_to (void *next_task);
 extern void ia64_save_extra (struct task_struct *task);
 extern void ia64_load_extra (struct task_struct *task);
 
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING
-extern void ia64_account_on_switch (struct task_struct *prev, struct task_struct *next);
-# define IA64_ACCOUNT_ON_SWITCH(p,n) ia64_account_on_switch(p,n)
-#else
-# define IA64_ACCOUNT_ON_SWITCH(p,n)
-#endif
-
 #ifdef CONFIG_PERFMON
   DECLARE_PER_CPU(unsigned long, pfm_syst_info);
 # define PERFMON_IS_SYSWIDE() (__get_cpu_var(pfm_syst_info) & 0x1)
@@ -49,7 +42,6 @@ extern void ia64_account_on_switch (struct task_struct *prev, struct task_struct
 	 || PERFMON_IS_SYSWIDE())
 
 #define __switch_to(prev,next,last) do {							 \
-	IA64_ACCOUNT_ON_SWITCH(prev, next);							 \
 	if (IA64_HAS_EXTRA_STATE(prev))								 \
 		ia64_save_extra(prev);								 \
 	if (IA64_HAS_EXTRA_STATE(next))								 \