tools: move accounting tool from Documentation

Move accounting tool to tools and remove it from Documentation
Makefile. Update location information for this tool. Create a
new Makefile to build accounting. It can be built from top level
directory or from accounting directory:

Run make -C tools/accounting or cd tools/accounting; make

Acked-by: Jonathan Corbet <corbet@lwn.net>
Signed-off-by: Shuah Khan <shuahkh@osg.samsung.com>
diff --git a/tools/accounting/Makefile b/tools/accounting/Makefile
new file mode 100644
index 0000000..647c94a
--- /dev/null
+++ b/tools/accounting/Makefile
@@ -0,0 +1,9 @@
+CC := $(CROSS_COMPILE)gcc
+CFLAGS := -I../../usr/include
+
+PROGS := getdelays
+
+all: $(PROGS)
+
+clean:
+	rm -fr $(PROGS)