int ret;
        static int number;
        unsigned long flags;
+       struct timespec ts;
 
        ret = -ENOMEM;
        spu = kzalloc(sizeof (*spu), GFP_KERNEL);
        spin_unlock_irqrestore(&spu_list_lock, flags);
        mutex_unlock(&spu_mutex);
 
-       spu->stats.utilization_state = SPU_UTIL_IDLE;
-       spu->stats.tstamp = jiffies;
+       spu->stats.util_state = SPU_UTIL_IDLE_LOADED;
+       ktime_get_ts(&ts);
+       spu->stats.tstamp = timespec_to_ns(&ts);
 
        goto out;
 
 static unsigned long long spu_acct_time(struct spu *spu,
                enum spu_utilization_state state)
 {
+       struct timespec ts;
        unsigned long long time = spu->stats.times[state];
 
-       if (spu->stats.utilization_state == state)
-               time += jiffies - spu->stats.tstamp;
+       /*
+        * If the spu is idle or the context is stopped, utilization
+        * statistics are not updated.  Apply the time delta from the
+        * last recorded state of the spu.
+        */
+       if (spu->stats.util_state == state) {
+               ktime_get_ts(&ts);
+               time += timespec_to_ns(&ts) - spu->stats.tstamp;
+       }
 
-       return jiffies_to_msecs(time);
+       return time / NSEC_PER_MSEC;
 }
 
 
 
        return sprintf(buf, "%s %llu %llu %llu %llu "
                      "%llu %llu %llu %llu %llu %llu %llu %llu\n",
-               spu_state_names[spu->stats.utilization_state],
+               spu_state_names[spu->stats.util_state],
                spu_acct_time(spu, SPU_UTIL_USER),
                spu_acct_time(spu, SPU_UTIL_SYSTEM),
                spu_acct_time(spu, SPU_UTIL_IOWAIT),
-               spu_acct_time(spu, SPU_UTIL_IDLE),
+               spu_acct_time(spu, SPU_UTIL_IDLE_LOADED),
                spu->stats.vol_ctx_switch,
                spu->stats.invol_ctx_switch,
                spu->stats.slb_flt,
 
                spu_gang_add_ctx(gang, ctx);
        ctx->cpus_allowed = current->cpus_allowed;
        spu_set_timeslice(ctx);
-       ctx->stats.execution_state = SPUCTX_UTIL_USER;
-       ctx->stats.tstamp = jiffies;
+       ctx->stats.util_state = SPU_UTIL_IDLE_LOADED;
 
        atomic_inc(&nr_spu_contexts);
        goto out;
 
        if (!(dsisr & (MFC_DSISR_PTE_NOT_FOUND | MFC_DSISR_ACCESS_DENIED)))
                return 0;
 
-       spuctx_switch_state(ctx, SPUCTX_UTIL_IOWAIT);
+       spuctx_switch_state(ctx, SPU_UTIL_IOWAIT);
 
        pr_debug("ctx %p: ea %016lx, dsisr %016lx state %d\n", ctx, ea,
                dsisr, ctx->state);
 
        ctx->stats.hash_flt++;
-       if (ctx->state == SPU_STATE_RUNNABLE) {
+       if (ctx->state == SPU_STATE_RUNNABLE)
                ctx->spu->stats.hash_flt++;
-               spu_switch_state(ctx->spu, SPU_UTIL_IOWAIT);
-       }
 
        /* we must not hold the lock when entering spu_handle_mm_fault */
        spu_release(ctx);
        } else
                spufs_handle_dma_error(ctx, ea, SPE_EVENT_SPE_DATA_STORAGE);
 
-       spuctx_switch_state(ctx, SPUCTX_UTIL_SYSTEM);
+       spuctx_switch_state(ctx, SPU_UTIL_SYSTEM);
        return ret;
 }
 EXPORT_SYMBOL_GPL(spufs_handle_class1);
 
 };
 
 static unsigned long long spufs_acct_time(struct spu_context *ctx,
-               enum spuctx_execution_state state)
+               enum spu_utilization_state state)
 {
-       unsigned long time = ctx->stats.times[state];
+       struct timespec ts;
+       unsigned long long time = ctx->stats.times[state];
 
-       if (ctx->stats.execution_state == state)
-               time += jiffies - ctx->stats.tstamp;
+       /*
+        * In general, utilization statistics are updated by the controlling
+        * thread as the spu context moves through various well defined
+        * state transitions, but if the context is lazily loaded its
+        * utilization statistics are not updated as the controlling thread
+        * is not tightly coupled with the execution of the spu context.  We
+        * calculate and apply the time delta from the last recorded state
+        * of the spu context.
+        */
+       if (ctx->spu && ctx->stats.util_state == state) {
+               ktime_get_ts(&ts);
+               time += timespec_to_ns(&ts) - ctx->stats.tstamp;
+       }
 
-       return jiffies_to_msecs(time);
+       return time / NSEC_PER_MSEC;
 }
 
 static unsigned long long spufs_slb_flts(struct spu_context *ctx)
        spu_acquire(ctx);
        seq_printf(s, "%s %llu %llu %llu %llu "
                      "%llu %llu %llu %llu %llu %llu %llu %llu\n",
-               ctx_state_names[ctx->stats.execution_state],
-               spufs_acct_time(ctx, SPUCTX_UTIL_USER),
-               spufs_acct_time(ctx, SPUCTX_UTIL_SYSTEM),
-               spufs_acct_time(ctx, SPUCTX_UTIL_IOWAIT),
-               spufs_acct_time(ctx, SPUCTX_UTIL_LOADED),
+               ctx_state_names[ctx->stats.util_state],
+               spufs_acct_time(ctx, SPU_UTIL_USER),
+               spufs_acct_time(ctx, SPU_UTIL_SYSTEM),
+               spufs_acct_time(ctx, SPU_UTIL_IOWAIT),
+               spufs_acct_time(ctx, SPU_UTIL_IDLE_LOADED),
                ctx->stats.vol_ctx_switch,
                ctx->stats.invol_ctx_switch,
                spufs_slb_flts(ctx),
 
 
 static int spu_run_init(struct spu_context *ctx, u32 * npc)
 {
+       spuctx_switch_state(ctx, SPU_UTIL_SYSTEM);
+
        if (ctx->flags & SPU_CREATE_ISOLATE) {
                unsigned long runcntl;
 
                ctx->ops->runcntl_write(ctx, SPU_RUNCNTL_RUNNABLE);
        }
 
+       spuctx_switch_state(ctx, SPU_UTIL_USER);
+
        return 0;
 }
 
 
        *status = ctx->ops->status_read(ctx);
        *npc = ctx->ops->npc_read(ctx);
+
+       spuctx_switch_state(ctx, SPU_UTIL_IDLE_LOADED);
        spu_release(ctx);
 
        if (signal_pending(current))
                ret = spufs_wait(ctx->stop_wq, spu_stopped(ctx, &status));
                if (unlikely(ret))
                        break;
+
+               spuctx_switch_state(ctx, SPU_UTIL_SYSTEM);
+
                if ((status & SPU_STATUS_STOPPED_BY_STOP) &&
                    (status >> SPU_STOP_STATUS_SHIFT == 0x2104)) {
                        ret = spu_process_callback(ctx);
            (ctx->state == SPU_STATE_RUNNABLE))
                ctx->stats.libassist++;
 
+
        ctx->ops->master_stop(ctx);
        ret = spu_run_fini(ctx, npc, &status);
        spu_yield(ctx);
 
 {
        pr_debug("%s: pid=%d SPU=%d NODE=%d\n", __FUNCTION__, current->pid,
                 spu->number, spu->node);
+       spuctx_switch_state(ctx, SPU_UTIL_SYSTEM);
 
        ctx->stats.slb_flt_base = spu->stats.slb_flt;
        ctx->stats.class2_intr_base = spu->stats.class2_intr;
        spu_cpu_affinity_set(spu, raw_smp_processor_id());
        spu_switch_notify(spu, ctx);
        ctx->state = SPU_STATE_RUNNABLE;
-       spu_switch_state(spu, SPU_UTIL_SYSTEM);
+
+       spuctx_switch_state(ctx, SPU_UTIL_IDLE_LOADED);
 }
 
 /**
 {
        pr_debug("%s: unbind pid=%d SPU=%d NODE=%d\n", __FUNCTION__,
                 spu->pid, spu->number, spu->node);
-
-       spu_switch_state(spu, SPU_UTIL_IDLE);
+       spuctx_switch_state(ctx, SPU_UTIL_SYSTEM);
 
        spu_switch_notify(spu, NULL);
        spu_unmap_mappings(ctx);
        spu_associate_mm(spu, NULL);
        spu->pid = 0;
        ctx->ops = &spu_backing_ops;
-       ctx->spu = NULL;
        spu->flags = 0;
        spu->ctx = NULL;
 
                (spu->stats.slb_flt - ctx->stats.slb_flt_base);
        ctx->stats.class2_intr +=
                (spu->stats.class2_intr - ctx->stats.class2_intr_base);
+
+       /* This maps the underlying spu state to idle */
+       spuctx_switch_state(ctx, SPU_UTIL_IDLE_LOADED);
+       ctx->spu = NULL;
 }
 
 /**
  */
 int spu_activate(struct spu_context *ctx, unsigned long flags)
 {
-       spuctx_switch_state(ctx, SPUCTX_UTIL_SYSTEM);
-
        do {
                struct spu *spu;
 
 void spu_deactivate(struct spu_context *ctx)
 {
        __spu_deactivate(ctx, 1, MAX_PRIO);
-       spuctx_switch_state(ctx, SPUCTX_UTIL_USER);
 }
 
 /**
 {
        if (!(ctx->flags & SPU_CREATE_NOSCHED)) {
                mutex_lock(&ctx->state_mutex);
-               if (__spu_deactivate(ctx, 0, MAX_PRIO))
-                       spuctx_switch_state(ctx, SPUCTX_UTIL_USER);
-               else {
-                       spuctx_switch_state(ctx, SPUCTX_UTIL_LOADED);
-                       spu_switch_state(ctx->spu, SPU_UTIL_USER);
-               }
+               __spu_deactivate(ctx, 0, MAX_PRIO);
                mutex_unlock(&ctx->state_mutex);
        }
 }
 
 struct spu_context_ops;
 struct spu_gang;
 
-/*
- * This is the state for spu utilization reporting to userspace.
- * Because this state is visible to userspace it must never change and needs
- * to be kept strictly separate from any internal state kept by the kernel.
- */
-enum spuctx_execution_state {
-       SPUCTX_UTIL_USER = 0,
-       SPUCTX_UTIL_SYSTEM,
-       SPUCTX_UTIL_IOWAIT,
-       SPUCTX_UTIL_LOADED,
-       SPUCTX_UTIL_MAX
-};
-
 struct spu_context {
        struct spu *spu;                  /* pointer to a physical SPU */
        struct spu_state csa;             /* SPU context save area. */
        /* statistics */
        struct {
                /* updates protected by ctx->state_mutex */
-               enum spuctx_execution_state execution_state;
-               unsigned long tstamp;           /* time of last ctx switch */
-               unsigned long times[SPUCTX_UTIL_MAX];
+               enum spu_utilization_state util_state;
+               unsigned long long tstamp;      /* time of last state switch */
+               unsigned long long times[SPU_UTIL_MAX];
                unsigned long long vol_ctx_switch;
                unsigned long long invol_ctx_switch;
                unsigned long long min_flt;
  * line.
  */
 static inline void spuctx_switch_state(struct spu_context *ctx,
-               enum spuctx_execution_state new_state)
+               enum spu_utilization_state new_state)
 {
-       WARN_ON(!mutex_is_locked(&ctx->state_mutex));
+       unsigned long long curtime;
+       signed long long delta;
+       struct timespec ts;
+       struct spu *spu;
+       enum spu_utilization_state old_state;
 
-       if (ctx->stats.execution_state != new_state) {
-               unsigned long curtime = jiffies;
+       ktime_get_ts(&ts);
+       curtime = timespec_to_ns(&ts);
+       delta = curtime - ctx->stats.tstamp;
 
-               ctx->stats.times[ctx->stats.execution_state] +=
-                                curtime - ctx->stats.tstamp;
-               ctx->stats.tstamp = curtime;
-               ctx->stats.execution_state = new_state;
-       }
-}
-
-static inline void spu_switch_state(struct spu *spu,
-               enum spuctx_execution_state new_state)
-{
-       if (spu->stats.utilization_state != new_state) {
-               unsigned long curtime = jiffies;
-
-               spu->stats.times[spu->stats.utilization_state] +=
-                                curtime - spu->stats.tstamp;
+       WARN_ON(!mutex_is_locked(&ctx->state_mutex));
+       WARN_ON(delta < 0);
+
+       spu = ctx->spu;
+       old_state = ctx->stats.util_state;
+       ctx->stats.util_state = new_state;
+       ctx->stats.tstamp = curtime;
+
+       /*
+        * Update the physical SPU utilization statistics.
+        */
+       if (spu) {
+               ctx->stats.times[old_state] += delta;
+               spu->stats.times[old_state] += delta;
+               spu->stats.util_state = new_state;
                spu->stats.tstamp = curtime;
-               spu->stats.utilization_state = new_state;
        }
 }
 
 
 struct device_node;
 
 enum spu_utilization_state {
-       SPU_UTIL_SYSTEM,
        SPU_UTIL_USER,
+       SPU_UTIL_SYSTEM,
        SPU_UTIL_IOWAIT,
-       SPU_UTIL_IDLE,
+       SPU_UTIL_IDLE_LOADED,
        SPU_UTIL_MAX
 };
 
 
        struct {
                /* protected by interrupt reentrancy */
-               enum spu_utilization_state utilization_state;
-               unsigned long tstamp;           /* time of last ctx switch */
-               unsigned long times[SPU_UTIL_MAX];
+               enum spu_utilization_state util_state;
+               unsigned long long tstamp;
+               unsigned long long times[SPU_UTIL_MAX];
                unsigned long long vol_ctx_switch;
                unsigned long long invol_ctx_switch;
                unsigned long long min_flt;