void irqtime_account_irq(struct task_struct *curr)
 {
        struct irqtime *irqtime = this_cpu_ptr(&cpu_irqtime);
+       u64 *cpustat = kcpustat_this_cpu->cpustat;
        s64 delta;
        int cpu;
 
         * in that case, so as not to confuse scheduler with a special task
         * that do not consume any time, but still wants to run.
         */
-       if (hardirq_count())
-               irqtime->hardirq_time += delta;
-       else if (in_serving_softirq() && curr != this_cpu_ksoftirqd())
-               irqtime->softirq_time += delta;
+       if (hardirq_count()) {
+               cpustat[CPUTIME_IRQ] += delta;
+               irqtime->tick_delta += delta;
+       } else if (in_serving_softirq() && curr != this_cpu_ksoftirqd()) {
+               cpustat[CPUTIME_SOFTIRQ] += delta;
+               irqtime->tick_delta += delta;
+       }
 
        u64_stats_update_end(&irqtime->sync);
 }
 EXPORT_SYMBOL_GPL(irqtime_account_irq);
 
-static cputime_t irqtime_account_update(u64 irqtime, int idx, cputime_t maxtime)
+static cputime_t irqtime_tick_accounted(cputime_t maxtime)
 {
-       u64 *cpustat = kcpustat_this_cpu->cpustat;
-       cputime_t irq_cputime;
-
-       irq_cputime = nsecs_to_cputime64(irqtime - cpustat[idx]);
-       irq_cputime = min(irq_cputime, maxtime);
-       cpustat[idx] += cputime_to_nsecs(irq_cputime);
-
-       return irq_cputime;
-}
+       struct irqtime *irqtime = this_cpu_ptr(&cpu_irqtime);
+       cputime_t delta;
 
-static cputime_t irqtime_account_hi_update(cputime_t maxtime)
-{
-       return irqtime_account_update(__this_cpu_read(cpu_irqtime.hardirq_time),
-                                     CPUTIME_IRQ, maxtime);
-}
+       delta = nsecs_to_cputime(irqtime->tick_delta);
+       delta = min(delta, maxtime);
+       irqtime->tick_delta -= cputime_to_nsecs(delta);
 
-static cputime_t irqtime_account_si_update(cputime_t maxtime)
-{
-       return irqtime_account_update(__this_cpu_read(cpu_irqtime.softirq_time),
-                                     CPUTIME_SOFTIRQ, maxtime);
+       return delta;
 }
 
 #else /* CONFIG_IRQ_TIME_ACCOUNTING */
 
 #define sched_clock_irqtime    (0)
 
-static cputime_t irqtime_account_hi_update(cputime_t dummy)
-{
-       return 0;
-}
-
-static cputime_t irqtime_account_si_update(cputime_t dummy)
+static cputime_t irqtime_tick_accounted(cputime_t dummy)
 {
        return 0;
 }
        accounted = steal_account_process_time(max);
 
        if (accounted < max)
-               accounted += irqtime_account_hi_update(max - accounted);
-
-       if (accounted < max)
-               accounted += irqtime_account_si_update(max - accounted);
+               accounted += irqtime_tick_accounted(max - accounted);
 
        return accounted;
 }
 
 #include <linux/sched/rt.h>
 #include <linux/u64_stats_sync.h>
 #include <linux/sched/deadline.h>
+#include <linux/kernel_stat.h>
 #include <linux/binfmts.h>
 #include <linux/mutex.h>
 #include <linux/spinlock.h>
 
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 struct irqtime {
-       u64                     hardirq_time;
-       u64                     softirq_time;
+       u64                     tick_delta;
        u64                     irq_start_time;
        struct u64_stats_sync   sync;
 };
 static inline u64 irq_time_read(int cpu)
 {
        struct irqtime *irqtime = &per_cpu(cpu_irqtime, cpu);
+       u64 *cpustat = kcpustat_cpu(cpu).cpustat;
        unsigned int seq;
        u64 total;
 
        do {
                seq = __u64_stats_fetch_begin(&irqtime->sync);
-               total = irqtime->softirq_time + irqtime->hardirq_time;
+               total = cpustat[CPUTIME_SOFTIRQ] + cpustat[CPUTIME_IRQ];
        } while (__u64_stats_fetch_retry(&irqtime->sync, seq));
 
        return total;