diff --git a/man/systemd-system.conf.xml b/man/systemd-system.conf.xml
index 4860dab841..e106dabaf4 100644
--- a/man/systemd-system.conf.xml
+++ b/man/systemd-system.conf.xml
@@ -438,17 +438,19 @@
         <term><varname>DefaultIOAccounting=</varname></term>
         <term><varname>DefaultIPAccounting=</varname></term>
 
-        <listitem><para>Configure the default resource accounting settings, as configured per-unit by
+        <listitem>
+        <para>Configure the default resource accounting settings, as configured per-unit by
         <varname>CPUAccounting=</varname>, <varname>MemoryAccounting=</varname>,
         <varname>TasksAccounting=</varname>, <varname>IOAccounting=</varname> and
         <varname>IPAccounting=</varname>. See
         <citerefentry><refentrytitle>systemd.resource-control</refentrytitle><manvolnum>5</manvolnum></citerefentry>
-        for details on the per-unit settings. <varname>DefaultTasksAccounting=</varname> defaults to yes,
-        <varname>DefaultMemoryAccounting=</varname> to &MEMORY_ACCOUNTING_DEFAULT;.
-        <varname>DefaultCPUAccounting=</varname> defaults to yes, but really has no effect if enabling CPU
-        accounting doesn't require the <option>cpu</option> controller to be enabled (Linux 4.15+ using the
-        unified hierarchy for resource control), otherwise it defaults to no. The other three settings
-        default to no.</para></listitem>
+        for details on the per-unit settings.</para>
+
+        <para><varname>DefaultCPUAccounting=</varname> defaults to yes when running on kernel ≥4.15, and no on older versions.
+        <varname>DefaultMemoryAccounting=</varname> defaults to &MEMORY_ACCOUNTING_DEFAULT;.
+        <varname>DefaultTasksAccounting=</varname> defaults to yes.
+        The other settings default to no.</para>
+        </listitem>
       </varlistentry>
 
       <varlistentry>