diff --git a/init/Kconfig b/init/Kconfig
index 1e234e2f1cba7a0f1ca9e2ae18868d50e1fe4aaf..317d5ccb51911c8cdb30f28f3ba71ad6e42a9e65 100644
--- a/init/Kconfig
+++ b/init/Kconfig
@@ -415,6 +415,11 @@ config IRQ_TIME_ACCOUNTING
 
 	  If in doubt, say N here.
 
+config HAVE_SCHED_AVG_IRQ
+	def_bool y
+	depends on IRQ_TIME_ACCOUNTING || PARAVIRT_TIME_ACCOUNTING
+	depends on SMP
+
 config BSD_PROCESS_ACCT
 	bool "BSD Process Accounting"
 	depends on MULTIUSER
diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index ad97f3ba5ec51c4a9379228b60416c72e6dc5b60..f2caf1bae4a3989d27ba8f934f04a8adf8f4df32 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -135,9 +135,8 @@ static void update_rq_clock_task(struct rq *rq, s64 delta)
  * In theory, the compile should just see 0 here, and optimize out the call
  * to sched_rt_avg_update. But I don't trust it...
  */
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
-	s64 steal = 0, irq_delta = 0;
-#endif
+	s64 __maybe_unused steal = 0, irq_delta = 0;
+
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 	irq_delta = irq_time_read(cpu_of(rq)) - rq->prev_irq_time;
 
@@ -177,7 +176,7 @@ static void update_rq_clock_task(struct rq *rq, s64 delta)
 
 	rq->clock_task += delta;
 
-#ifdef HAVE_SCHED_AVG_IRQ
+#ifdef CONFIG_HAVE_SCHED_AVG_IRQ
 	if ((irq_delta + steal) && sched_feat(NONTASK_CAPACITY))
 		update_irq_load_avg(rq, irq_delta + steal);
 #endif
diff --git a/kernel/sched/fair.c b/kernel/sched/fair.c
index 1d92ed2eca8b1deb587652c206d9345810cd4e23..d59307ecd67d2b197a8ca181bc816b2eca23e767 100644
--- a/kernel/sched/fair.c
+++ b/kernel/sched/fair.c
@@ -7317,7 +7317,7 @@ static inline bool others_have_blocked(struct rq *rq)
 	if (READ_ONCE(rq->avg_dl.util_avg))
 		return true;
 
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
+#ifdef CONFIG_HAVE_SCHED_AVG_IRQ
 	if (READ_ONCE(rq->avg_irq.util_avg))
 		return true;
 #endif
diff --git a/kernel/sched/pelt.c b/kernel/sched/pelt.c
index 35475c0c5419c4c16f98948a0d17dd6d8b100132..48a1264864355fa1d64bafc7e8071535847d42f9 100644
--- a/kernel/sched/pelt.c
+++ b/kernel/sched/pelt.c
@@ -358,7 +358,7 @@ int update_dl_rq_load_avg(u64 now, struct rq *rq, int running)
 	return 0;
 }
 
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
+#ifdef CONFIG_HAVE_SCHED_AVG_IRQ
 /*
  * irq:
  *
diff --git a/kernel/sched/pelt.h b/kernel/sched/pelt.h
index d2894db28955bf682b5d7300be35404de284c8ae..7e56b489ff324a45157321761e5b360a6f26ff92 100644
--- a/kernel/sched/pelt.h
+++ b/kernel/sched/pelt.h
@@ -6,7 +6,7 @@ int __update_load_avg_cfs_rq(u64 now, int cpu, struct cfs_rq *cfs_rq);
 int update_rt_rq_load_avg(u64 now, struct rq *rq, int running);
 int update_dl_rq_load_avg(u64 now, struct rq *rq, int running);
 
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
+#ifdef CONFIG_HAVE_SCHED_AVG_IRQ
 int update_irq_load_avg(struct rq *rq, u64 running);
 #else
 static inline int
diff --git a/kernel/sched/sched.h b/kernel/sched/sched.h
index 632804fa0b125e83fd62e9e4056386c052f697ac..798b1afd50925fdf43943c5c4ad6358a1ca11680 100644
--- a/kernel/sched/sched.h
+++ b/kernel/sched/sched.h
@@ -862,8 +862,7 @@ struct rq {
 
 	struct sched_avg	avg_rt;
 	struct sched_avg	avg_dl;
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
-#define HAVE_SCHED_AVG_IRQ
+#ifdef CONFIG_HAVE_SCHED_AVG_IRQ
 	struct sched_avg	avg_irq;
 #endif
 	u64			idle_stamp;
@@ -2223,7 +2222,7 @@ static inline unsigned long cpu_util_rt(struct rq *rq)
 }
 #endif
 
-#ifdef HAVE_SCHED_AVG_IRQ
+#ifdef CONFIG_HAVE_SCHED_AVG_IRQ
 static inline unsigned long cpu_util_irq(struct rq *rq)
 {
 	return rq->avg_irq.util_avg;