CONFIG_HAVE_VIRT_CPU_ACCOUNTING_IDLE (not configurable)

configname: CONFIG_HAVE_VIRT_CPU_ACCOUNTING_IDLE

Linux Kernel Configuration
└─>General architecture-dependent options
└─>HAVE_VIRT_CPU_ACCOUNTING_IDLE
In linux kernel since version 5.2 (release Date: 2019-07-07)  
Architecture has its own way to account idle CPU time and therefore
doesn't implement vtime_account_idle().