diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index 0bdef50d88bc..bee6c97b1e83 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -44,6 +44,7 @@ void disable_sched_clock_irqtime(void)
 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;
 
@@ -61,49 +62,35 @@ void irqtime_account_irq(struct task_struct *curr)
 	 * 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;
+	struct irqtime *irqtime = this_cpu_ptr(&cpu_irqtime);
+	cputime_t delta;
 
-	irq_cputime = nsecs_to_cputime64(irqtime - cpustat[idx]);
-	irq_cputime = min(irq_cputime, maxtime);
-	cpustat[idx] += cputime_to_nsecs(irq_cputime);
+	delta = nsecs_to_cputime(irqtime->tick_delta);
+	delta = min(delta, maxtime);
+	irqtime->tick_delta -= cputime_to_nsecs(delta);
 
-	return irq_cputime;
-}
-
-static cputime_t irqtime_account_hi_update(cputime_t maxtime)
-{
-	return irqtime_account_update(__this_cpu_read(cpu_irqtime.hardirq_time),
-				      CPUTIME_IRQ, maxtime);
-}
-
-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;
 }
@@ -280,10 +267,7 @@ static inline cputime_t account_other_time(cputime_t max)
 	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;
 }
diff --git a/kernel/sched/sched.h b/kernel/sched/sched.h
index 6eeae7ebd99b..8ff5cc539e8a 100644
--- a/kernel/sched/sched.h
+++ b/kernel/sched/sched.h
@@ -4,6 +4,7 @@
 #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>
@@ -1827,8 +1828,7 @@ static inline void nohz_balance_exit_idle(unsigned int cpu) { }
 
 #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;
 };
@@ -1838,12 +1838,13 @@ DECLARE_PER_CPU(struct irqtime, cpu_irqtime);
 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;