raw_spin_unlock(&pel->lock);
 }
 
-static void unaccount_pmu_sb_event(struct perf_event *event)
+static bool is_sb_event(struct perf_event *event)
 {
+       struct perf_event_attr *attr = &event->attr;
+
        if (event->parent)
-               return;
+               return false;
 
        if (event->attach_state & PERF_ATTACH_TASK)
-               return;
+               return false;
 
-       detach_sb_event(event);
+       if (attr->mmap || attr->mmap_data || attr->mmap2 ||
+           attr->comm || attr->comm_exec ||
+           attr->task ||
+           attr->context_switch)
+               return true;
+       return false;
+}
+
+static void unaccount_pmu_sb_event(struct perf_event *event)
+{
+       if (is_sb_event(event))
+               detach_sb_event(event);
 }
 
 static void unaccount_event_cpu(struct perf_event *event, int cpu)
  */
 static void account_pmu_sb_event(struct perf_event *event)
 {
-       struct perf_event_attr *attr = &event->attr;
-
-       if (event->parent)
-               return;
-
-       if (event->attach_state & PERF_ATTACH_TASK)
-               return;
-
-       if (attr->mmap || attr->mmap_data || attr->mmap2 ||
-           attr->comm || attr->comm_exec ||
-           attr->task ||
-           attr->context_switch)
+       if (is_sb_event(event))
                attach_sb_event(event);
 }