diff --git a/arch/powerpc/platforms/cell/spu_base.c b/arch/powerpc/platforms/cell/spu_base.c
index c563066e640dc5b865731265401607adb1c74234..caaf2bf78cad908a64d867ffb0dc6e2a58ffd20e 100644
--- a/arch/powerpc/platforms/cell/spu_base.c
+++ b/arch/powerpc/platforms/cell/spu_base.c
@@ -553,6 +553,7 @@ static int __init create_spu(void *data)
 	int ret;
 	static int number;
 	unsigned long flags;
+	struct timespec ts;
 
 	ret = -ENOMEM;
 	spu = kzalloc(sizeof (*spu), GFP_KERNEL);
@@ -586,8 +587,9 @@ static int __init create_spu(void *data)
 	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;
 
@@ -608,12 +610,20 @@ static const char *spu_state_names[] = {
 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;
 }
 
 
@@ -623,11 +633,11 @@ static ssize_t spu_stat_show(struct sys_device *sysdev, char *buf)
 
 	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,
diff --git a/arch/powerpc/platforms/cell/spufs/context.c b/arch/powerpc/platforms/cell/spufs/context.c
index 6d7bd60f5380bf22a477e309b570145a5062df44..0e5e55f53c8b7d7134fa6c663d0ff8dbc812087c 100644
--- a/arch/powerpc/platforms/cell/spufs/context.c
+++ b/arch/powerpc/platforms/cell/spufs/context.c
@@ -59,8 +59,7 @@ struct spu_context *alloc_spu_context(struct spu_gang *gang)
 		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;
diff --git a/arch/powerpc/platforms/cell/spufs/fault.c b/arch/powerpc/platforms/cell/spufs/fault.c
index f53a07437472bc51fb2aa99a2d44255c510d9fce..917eab4be486d40ce8f4aa105d84c3325cb2e55f 100644
--- a/arch/powerpc/platforms/cell/spufs/fault.c
+++ b/arch/powerpc/platforms/cell/spufs/fault.c
@@ -179,16 +179,14 @@ int spufs_handle_class1(struct spu_context *ctx)
 	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);
@@ -226,7 +224,7 @@ int spufs_handle_class1(struct spu_context *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);
diff --git a/arch/powerpc/platforms/cell/spufs/file.c b/arch/powerpc/platforms/cell/spufs/file.c
index fe164112b3d0e75b9a29e7c56c7f04165fafde6b..9351db9472d905eca51729992ef03b943ae26e7c 100644
--- a/arch/powerpc/platforms/cell/spufs/file.c
+++ b/arch/powerpc/platforms/cell/spufs/file.c
@@ -2079,14 +2079,26 @@ static const char *ctx_state_names[] = {
 };
 
 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)
@@ -2121,11 +2133,11 @@ static int spufs_show_stat(struct seq_file *s, void *private)
 	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),
diff --git a/arch/powerpc/platforms/cell/spufs/run.c b/arch/powerpc/platforms/cell/spufs/run.c
index 58ae13b7de84cd50677a740f87d2d25dc0cba7ee..8c91b3f93152deb2508dc32bd3c2378a0e45a648 100644
--- a/arch/powerpc/platforms/cell/spufs/run.c
+++ b/arch/powerpc/platforms/cell/spufs/run.c
@@ -126,6 +126,8 @@ static int spu_setup_isolated(struct spu_context *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;
 
@@ -151,6 +153,8 @@ static int spu_run_init(struct spu_context *ctx, u32 * npc)
 		ctx->ops->runcntl_write(ctx, SPU_RUNCNTL_RUNNABLE);
 	}
 
+	spuctx_switch_state(ctx, SPU_UTIL_USER);
+
 	return 0;
 }
 
@@ -161,6 +165,8 @@ static int spu_run_fini(struct spu_context *ctx, u32 * npc,
 
 	*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))
@@ -328,6 +334,9 @@ long spufs_run_spu(struct file *file, struct spu_context *ctx,
 		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);
@@ -356,6 +365,7 @@ long spufs_run_spu(struct file *file, struct spu_context *ctx,
 	    (ctx->state == SPU_STATE_RUNNABLE))
 		ctx->stats.libassist++;
 
+
 	ctx->ops->master_stop(ctx);
 	ret = spu_run_fini(ctx, npc, &status);
 	spu_yield(ctx);
diff --git a/arch/powerpc/platforms/cell/spufs/sched.c b/arch/powerpc/platforms/cell/spufs/sched.c
index fe789308dd1eecfc4248064aad83b6ab3e71ee18..ecd9e95116add79063772d860a417dac535a6db1 100644
--- a/arch/powerpc/platforms/cell/spufs/sched.c
+++ b/arch/powerpc/platforms/cell/spufs/sched.c
@@ -229,6 +229,7 @@ static void spu_bind_context(struct spu *spu, struct spu_context *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;
@@ -251,7 +252,8 @@ static void spu_bind_context(struct spu *spu, struct spu_context *ctx)
 	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);
 }
 
 /**
@@ -263,8 +265,7 @@ static void spu_unbind_context(struct spu *spu, struct spu_context *ctx)
 {
 	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);
@@ -279,7 +280,6 @@ static void spu_unbind_context(struct spu *spu, struct spu_context *ctx)
 	spu_associate_mm(spu, NULL);
 	spu->pid = 0;
 	ctx->ops = &spu_backing_ops;
-	ctx->spu = NULL;
 	spu->flags = 0;
 	spu->ctx = NULL;
 
@@ -287,6 +287,10 @@ static void spu_unbind_context(struct spu *spu, struct spu_context *ctx)
 		(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;
 }
 
 /**
@@ -455,8 +459,6 @@ static struct spu *find_victim(struct spu_context *ctx)
  */
 int spu_activate(struct spu_context *ctx, unsigned long flags)
 {
-	spuctx_switch_state(ctx, SPUCTX_UTIL_SYSTEM);
-
 	do {
 		struct spu *spu;
 
@@ -551,7 +553,6 @@ static int __spu_deactivate(struct spu_context *ctx, int force, int max_prio)
 void spu_deactivate(struct spu_context *ctx)
 {
 	__spu_deactivate(ctx, 1, MAX_PRIO);
-	spuctx_switch_state(ctx, SPUCTX_UTIL_USER);
 }
 
 /**
@@ -566,12 +567,7 @@ void spu_yield(struct spu_context *ctx)
 {
 	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);
 	}
 }
diff --git a/arch/powerpc/platforms/cell/spufs/spufs.h b/arch/powerpc/platforms/cell/spufs/spufs.h
index 34d5f9f8b4ae1fc97a6aef185a77198936366f8a..fdace92843785ababd4fdafc870b6fa6e49b06d4 100644
--- a/arch/powerpc/platforms/cell/spufs/spufs.h
+++ b/arch/powerpc/platforms/cell/spufs/spufs.h
@@ -40,19 +40,6 @@ enum {
 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. */
@@ -104,9 +91,9 @@ struct spu_context {
 	/* 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;
@@ -293,30 +280,34 @@ extern int spufs_coredump_num_notes;
  * 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;
 	}
 }
 
diff --git a/include/asm-powerpc/spu.h b/include/asm-powerpc/spu.h
index a034f03b810706bdf699ab6f50a60165d979088f..12442acdc76f234c1114c7d33bc0ec1e66c56c22 100644
--- a/include/asm-powerpc/spu.h
+++ b/include/asm-powerpc/spu.h
@@ -107,10 +107,10 @@ struct spu_runqueue;
 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
 };
 
@@ -167,9 +167,9 @@ struct spu {
 
 	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;