vtime: Consolidate system/idle context detection

Move the code that finds out to which context we account the
cputime into generic layer.

Archs that consider the whole time spent in the idle task as idle
time (ia64, powerpc) can rely on the generic vtime_account()
and implement vtime_account_system() and vtime_account_idle(),
letting the generic code to decide when to call which API.

Archs that have their own meaning of idle time, such as s390
that only considers the time spent in CPU low power mode as idle
time, can just override vtime_account().

Signed-off-by: Frederic Weisbecker <[email protected]>
Cc: Tony Luck <[email protected]>
Cc: Fenghua Yu <[email protected]>
Cc: Benjamin Herrenschmidt <[email protected]>
Cc: Paul Mackerras <[email protected]>
Cc: Martin Schwidefsky <[email protected]>
Cc: Heiko Carstens <[email protected]>
Cc: Ingo Molnar <[email protected]>
Cc: Thomas Gleixner <[email protected]>
Cc: Peter Zijlstra <[email protected]>

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