Andrew Gallatin reported that IRQ and SOFTIRQ times were
sometime not reported correctly on recent kernels, and even
bisected to commit 457533a7d3402d1d91fbc125c8bd1bd16dcd3cd4
([PATCH] fix scaled & unscaled cputime accounting) as the first
bad commit.
account_process_tick() was not taking into account timer IRQ
interrupting the idle task servicing a hard or soft irq.
On mostly idle cpu, irqs were thus not accounted and top or
mpstat could tell user/admin that cpu was 100 % idle, 0.00 %
irq, 0.00 % softirq, while it was not.
[ Impact: fix occasionally incorrect CPU statistics in top/mpstat ]