diff --git a/sys/kern/subr_acct.c b/sys/kern/subr_acct.c
deleted file mode 100644
index 5d0c41cc0ce4..000000000000
--- a/sys/kern/subr_acct.c
+++ /dev/null
@@ -1,304 +0,0 @@
-/*
- * Copyright (c) 1993 Christopher G. Demetriou
- * Copyright (c) 1982, 1986 Regents of the University of California.
- * All rights reserved.
- *
- * Redistribution and use in source and binary forms, with or without
- * modification, are permitted provided that the following conditions
- * are met:
- * 1. Redistributions of source code must retain the above copyright
- *    notice, this list of conditions and the following disclaimer.
- * 2. Redistributions in binary form must reproduce the above copyright
- *    notice, this list of conditions and the following disclaimer in the
- *    documentation and/or other materials provided with the distribution.
- * 3. All advertising materials mentioning features or use of this software
- *    must display the following acknowledgement:
- *	This product includes software developed by the University of
- *	California, Berkeley and its contributors.
- * 4. Neither the name of the University nor the names of its contributors
- *    may be used to endorse or promote products derived from this software
- *    without specific prior written permission.
- *
- * THIS SOFTWARE IS PROVIDED BY THE REGENTS AND CONTRIBUTORS ``AS IS'' AND
- * ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE
- * IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE
- * ARE DISCLAIMED.  IN NO EVENT SHALL THE REGENTS OR CONTRIBUTORS BE LIABLE
- * FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL
- * DAMAGES (INCLUDING, BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS
- * OR SERVICES; LOSS OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION)
- * HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT
- * LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY
- * OUT OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF
- * SUCH DAMAGE.
- *
- * 	from: @(#)subr_log.c	7.11 (Berkeley) 3/17/91
- *	$Id: subr_acct.c,v 1.4 1993/06/30 13:43:03 mycroft Exp $
- */
-
-/*
- * acct buffer for accounting information
- */
-
-#include "param.h"
-#include "systm.h"
-#include "proc.h"
-#include "vnode.h"
-#include "ioctl.h"
-#include "file.h"
-#include "malloc.h"
-#include "acct.h"
-#include "acctbuf.h"
-#include "select.h"
-
-#define ACCT_RDPRI	(PZERO + 1)
-
-#define ACCT_ASYNC	0x04
-#define ACCT_RDWAIT	0x08
-
-struct acctsoftc {
-	int	sc_state;		/* see above for possibilities */
-	struct selinfo sc_selp;		/* process waiting on select call */
-	int	sc_pgid;		/* process/group for async I/O */
-} acctsoftc;
-
-int		acct_open;		/* also used in acct() */
-struct acctbuf	*acctbufp;		/* the accounting buffer pointer */
-
-/*ARGSUSED*/
-int
-#ifdef __STDC__
-acctopen(dev_t dev, int flags, int mode, struct proc *p)
-/* gcc 1.x doesn't like non-ansi def for this */
-#else
-acctopen()
-	dev_t dev;
-	int flags, mode;
-	struct proc *p;
-#endif
-{
-	if (acct_open)
-		return (EBUSY);
-	acct_open = 1;
-	acctsoftc.sc_pgid = p->p_pid;		/* signal process only */
-
-	if (acctbufp == NULL)
-		acctbuf_init();
-#ifdef ACCT_DEBUG
-	acctbuf_checkbuf("acctopen");
-#endif
-
-	return (0);
-}
-
-/*ARGSUSED*/
-int
-#ifdef __STDC__
-acctclose(dev_t dev, int flag)
-/* gcc 1.x doesn't like non-ansi def for this */
-#else
-acctclose()
-	dev_t dev;
-	int flag;
-#endif
-{
-	acct_open = 0;
-	acctsoftc.sc_state = 0;
-	bzero(&acctsoftc.sc_selp,sizeof(acctsoftc.sc_selp));
-
-	return 0;
-}
-
-/*ARGSUSED*/
-int
-#ifdef __STDC__
-acctread(dev_t dev, struct uio *uio, int flag)
-/* gcc 1.x doesn't like non-ansi def for this */
-#else
-acctread()
-	dev_t dev;
-	struct uio *uio;
-	int flag;
-#endif
-{
-	register struct acctbuf *abp = acctbufp;
-	register long l;
-	int error = 0;
-
-#ifdef ACCT_DEBUG
-	acctbuf_checkbuf("acctread 1");
-#endif
-	while (abp->ab_rind == abp->ab_wind) {
-		if (flag & IO_NDELAY) {
-			return (EWOULDBLOCK);
-		}
-		acctsoftc.sc_state |= ACCT_RDWAIT;
-		if (error = tsleep((caddr_t)abp, ACCT_RDPRI | PCATCH,
-		    "acct", 0)) {
-			return (error);
-		}
-	}
-	acctsoftc.sc_state &= ~ACCT_RDWAIT;
-
-	while (uio->uio_resid > 0) {
-		l = abp->ab_wind - abp->ab_rind;
-		if (l < 0)
-			l = ACCT_NBRECS - abp->ab_rind;
-		l = MIN(l, uio->uio_resid / sizeof(struct acct));
-		if (l == 0)
-			break;
-		error = uiomove((caddr_t)&abp->recs[abp->ab_rind],
-			(int)(l * sizeof(struct acct)), uio);
-		if (error)
-			break;
-		abp->ab_rind += l;
-		if (abp->ab_rind < 0 || abp->ab_rind >= ACCT_NBRECS)
-			abp->ab_rind = 0;
-	}
-#ifdef ACCT_DEBUG
-	acctbuf_checkbuf("acctread 2");
-#endif
-	return (error);
-}
-
-/*ARGSUSED*/
-int
-#ifdef __STDC__
-acctselect(dev_t dev, int rw, struct proc *p)
-/* gcc 1.x doesn't like non-ansi def for this */
-#else
-acctselect()
-	dev_t dev;
-	int rw;
-	struct proc *p;
-#endif
-{
-	switch (rw) {
-
-	case FREAD:
-#ifdef ACCT_DEBUG
-		acctbuf_checkbuf("acctselect");
-#endif
-		if (acctbufp->ab_rind != acctbufp->ab_wind) {
-			return (1);
-		}
-		selrecord(p, &acctsoftc.sc_selp);
-		break;
-	}
-	return (0);
-}
-
-void
-acctwakeup()
-{
-	struct proc *p;
-
-	if (!acct_open)
-		return;
-	selwakeup(&acctsoftc.sc_selp);
-	if (acctsoftc.sc_state & ACCT_ASYNC) {
-		if (acctsoftc.sc_pgid < 0)
-			gsignal(-acctsoftc.sc_pgid, SIGIO); 
-		else if (p = pfind(acctsoftc.sc_pgid))
-			psignal(p, SIGIO);
-	}
-	if (acctsoftc.sc_state & ACCT_RDWAIT) {
-		wakeup((caddr_t)acctbufp);
-		acctsoftc.sc_state &= ~ACCT_RDWAIT;
-	}
-}
-
-/*ARGSUSED*/
-int
-#ifdef __STDC__
-acctioctl(dev_t dev, int com, caddr_t data, int flag)
-/* gcc 1.x doesn't like non-ansi def for this */
-#else
-acctioctl()
-	dev_t dev;
-	int com;
-	caddr_t data;
-	int flag;
-#endif
-{
-	long l;
-
-	switch (com) {
-
-	/* return number of characters immediately available */
-	case FIONREAD:
-#ifdef ACCT_DEBUG
-		acctbuf_checkbuf("acctioctl");
-#endif
-		l = acctbufp->ab_wind - acctbufp->ab_rind;
-		if (l < 0)
-			l += ACCT_NBRECS;
-		*(off_t *)data = l * sizeof(struct acct);
-		break;
-
-	case FIONBIO:
-		break;
-
-	case FIOASYNC:
-		if (*(int *)data)
-			acctsoftc.sc_state |= ACCT_ASYNC;
-		else
-			acctsoftc.sc_state &= ~ACCT_ASYNC;
-		break;
-
-	case TIOCSPGRP:
-		acctsoftc.sc_pgid = *(int *)data;
-		break;
-
-	case TIOCGPGRP:
-		*(int *)data = acctsoftc.sc_pgid;
-		break;
-
-	default:
-		return (-1);
-	}
-	return (0);
-}
-
-void
-acctbuf_init()
-{
-	if (acctbufp != NULL)
-		panic("acctbuf reinit\n");
-
-	acctbufp = malloc(ACCT_BSIZE, M_DEVBUF, M_WAITOK);
-	if (acctbufp == NULL)
-		panic("acctbuf_init: couldn't allocate accounting buffer\n");
-
-	bzero(acctbufp, ACCT_BSIZE);
-	acctbufp->ab_magic = ACCT_MAGIC;
-}
-
-#ifdef ACCT_DEBUG
-void
-acctbuf_checkbuf(char *from)
-{
-	char *str;
-	int dopanic = 0;
-
-	if (acctbufp == NULL) {
-		str = "accounting buffer pointer null";
-		dopanic = 1;
-	}
-	if (acctbufp->ab_magic != ACCT_MAGIC) {
-		str = "accounting buffer magic bad";
-		dopanic = 1;
-	}
-	if (acctbufp->ab_rind < 0 || acctbufp->ab_rind >= ACCT_NBRECS) {
-		str = "accounting buffer read index out of range";
-		dopanic = 1;
-	}
-	if (acctbufp->ab_wind < 0 || acctbufp->ab_wind >= ACCT_NBRECS) {
-		str = "accounting buffer write index out of range";
-		dopanic = 1;
-	}
-	if (dopanic) {
-		printf("acctbuf_checkbuf: from %s\n", from);
-		panic(str);
-	}
-}
-#endif