CONFIG_XTENSA_CALIBRATE_CCOUNT is not available for thedefaultarchitecture x86.
Result is shown for architecture xtensa

CONFIG_XTENSA_CALIBRATE_CCOUNT (not configurable)

modulename: delay.ko

configname: CONFIG_XTENSA_CALIBRATE_CCOUNT

Linux Kernel Configuration
└─>XTENSA_CALIBRATE_CCOUNT
In linux kernel since version 2.6.13 (release Date: 2005-08-28)  
On some platforms (XT2000, for example), the CPU clock rate can
vary. The frequency can be determined, however, by measuring
against a well known, fixed frequency, such as an UART oscillator.

source code: