diff --git a/sys/conf/files b/sys/conf/files
index 4d5585b0bb7..b6a85d6a86a 100644
--- a/sys/conf/files
+++ b/sys/conf/files
@@ -3793,7 +3793,7 @@ kern/kern_priv.c		standard
 kern/kern_proc.c		standard
 kern/kern_procctl.c		standard
 kern/kern_prot.c		standard
-kern/kern_racct.c		standard
+kern/kern_racct.c		optional racct
 kern/kern_rangelock.c		standard
 kern/kern_rctl.c		standard
 kern/kern_resource.c		standard
diff --git a/sys/kern/kern_racct.c b/sys/kern/kern_racct.c
index 37b77243fe0..43c3da0c232 100644
--- a/sys/kern/kern_racct.c
+++ b/sys/kern/kern_racct.c
@@ -59,8 +59,6 @@
 #include <sys/rctl.h>
 #endif
 
-#ifdef RACCT
-
 FEATURE(racct, "Resource Accounting");
 
 /*
@@ -1364,5 +1362,3 @@ racct_init(void)
 	prison0.pr_prison_racct = prison_racct_find("0");
 }
 SYSINIT(racct, SI_SUB_RACCT, SI_ORDER_FIRST, racct_init, NULL);
-
-#endif /* !RACCT */