diff --git a/include/linux/sched.h b/include/linux/sched.h
index 7752025679c01c6049ac0dd13cb3f627df151acb..1201312e111e0977befa98a8466c79cfe85496a4 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -2104,44 +2104,6 @@ extern struct task_group root_task_group;
 extern int task_can_switch_user(struct user_struct *up,
 					struct task_struct *tsk);
 
-#ifdef CONFIG_TASK_XACCT
-static inline void add_rchar(struct task_struct *tsk, ssize_t amt)
-{
-	tsk->ioac.rchar += amt;
-}
-
-static inline void add_wchar(struct task_struct *tsk, ssize_t amt)
-{
-	tsk->ioac.wchar += amt;
-}
-
-static inline void inc_syscr(struct task_struct *tsk)
-{
-	tsk->ioac.syscr++;
-}
-
-static inline void inc_syscw(struct task_struct *tsk)
-{
-	tsk->ioac.syscw++;
-}
-#else
-static inline void add_rchar(struct task_struct *tsk, ssize_t amt)
-{
-}
-
-static inline void add_wchar(struct task_struct *tsk, ssize_t amt)
-{
-}
-
-static inline void inc_syscr(struct task_struct *tsk)
-{
-}
-
-static inline void inc_syscw(struct task_struct *tsk)
-{
-}
-#endif
-
 #ifndef TASK_SIZE_OF
 #define TASK_SIZE_OF(tsk)	TASK_SIZE
 #endif
diff --git a/include/linux/sched/xacct.h b/include/linux/sched/xacct.h
index 890f7ce5cd2768051175ae4336405d6715ddebde..a28156a0d34a12b4e0a796b98f8353cabfec80f7 100644
--- a/include/linux/sched/xacct.h
+++ b/include/linux/sched/xacct.h
@@ -1,6 +1,48 @@
 #ifndef _LINUX_SCHED_XACCT_H
 #define _LINUX_SCHED_XACCT_H
 
+/*
+ * Extended task accounting methods:
+ */
+
 #include <linux/sched.h>
 
+#ifdef CONFIG_TASK_XACCT
+static inline void add_rchar(struct task_struct *tsk, ssize_t amt)
+{
+	tsk->ioac.rchar += amt;
+}
+
+static inline void add_wchar(struct task_struct *tsk, ssize_t amt)
+{
+	tsk->ioac.wchar += amt;
+}
+
+static inline void inc_syscr(struct task_struct *tsk)
+{
+	tsk->ioac.syscr++;
+}
+
+static inline void inc_syscw(struct task_struct *tsk)
+{
+	tsk->ioac.syscw++;
+}
+#else
+static inline void add_rchar(struct task_struct *tsk, ssize_t amt)
+{
+}
+
+static inline void add_wchar(struct task_struct *tsk, ssize_t amt)
+{
+}
+
+static inline void inc_syscr(struct task_struct *tsk)
+{
+}
+
+static inline void inc_syscw(struct task_struct *tsk)
+{
+}
+#endif
+
 #endif /* _LINUX_SCHED_XACCT_H */