s390/cputime: delayed accounting of system time

The account_system_time() function is called with a cputime that
occurred while running in the kernel. The function detects which
context the CPU is currently running in and accounts the time to
the correct bucket. This forces the arch code to account the
cputime for hardirq and softirq immediately.

Such accounting function can be costly and perform unwelcome divisions
and multiplications, among others.

The arch code can delay the accounting for system time. For s390
the accounting is done once per timer tick and for each task switch.

Signed-off-by: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Michael Ellerman <mpe@ellerman.id.au>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Rik van Riel <riel@redhat.com>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Stanislaw Gruszka <sgruszka@redhat.com>
Cc: Wanpeng Li <wanpeng.li@hotmail.com>
[rebase against latest cputime tree, massaged changelog accordingly]
Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>