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/Documentation/Makefile b/Documentation/Makefile
index 0b8cd50..e4dd5e4 100644
--- a/Documentation/Makefile
+++ b/Documentation/Makefile
@@ -1,2 +1,2 @@
-subdir-y := accounting blackfin \
+subdir-y := blackfin \
 	laptops pcmcia
diff --git a/Documentation/accounting/Makefile b/Documentation/accounting/Makefile
deleted file mode 100644
index 7e232cb..0000000
--- a/Documentation/accounting/Makefile
+++ /dev/null
@@ -1,7 +0,0 @@
-# List of programs to build
-hostprogs-y := getdelays
-
-# Tell kbuild to always build the programs
-always := $(hostprogs-y)
-
-HOSTCFLAGS_getdelays.o += -I$(objtree)/usr/include
diff --git a/Documentation/accounting/delay-accounting.txt b/Documentation/accounting/delay-accounting.txt
index 8a12f07..042ea59 100644
--- a/Documentation/accounting/delay-accounting.txt
+++ b/Documentation/accounting/delay-accounting.txt
@@ -54,9 +54,9 @@
 task of a thread group, the per-tgid statistics are also sent. More details
 are given in the taskstats interface description.
 
-The getdelays.c userspace utility in this directory allows simple commands to
-be run and the corresponding delay statistics to be displayed. It also serves
-as an example of using the taskstats interface.
+The getdelays.c userspace utility in tools/accounting directory allows simple
+commands to be run and the corresponding delay statistics to be displayed. It
+also serves as an example of using the taskstats interface.
 
 Usage
 -----
diff --git a/Documentation/accounting/.gitignore b/tools/accounting/.gitignore
similarity index 100%
rename from Documentation/accounting/.gitignore
rename to tools/accounting/.gitignore
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)
diff --git a/Documentation/accounting/getdelays.c b/tools/accounting/getdelays.c
similarity index 100%
rename from Documentation/accounting/getdelays.c
rename to tools/accounting/getdelays.c