[PATCH v3] sched: separate operations only for SMP from account_entity_en(de)queue

[byungchul . park]

From: Byungchul Park <byungchul.park@xxxxxxx>

change from v1 to v2
* separate the SMP operations as a function instead of embedding

change from v2 to v3
* use (cfs_rq, se) instead of (rq, se) as function parameters
* add additional commit message

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