diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index c3cf7d992159119893a7b75e1ba210dea06229b2..fc177c06e490dbe8f708c476f113bfa948e13eea 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -177,7 +177,7 @@ static void update_rq_clock_task(struct rq *rq, s64 delta)
 
 	rq->clock_task += delta;
 
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
+#ifdef 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/cpufreq_schedutil.c b/kernel/sched/cpufreq_schedutil.c
index 97dcd4472a0e94421032d58b48d231c20bd7213d..3fffad3bc8a86a366b93d5480c8840f34a84121e 100644
--- a/kernel/sched/cpufreq_schedutil.c
+++ b/kernel/sched/cpufreq_schedutil.c
@@ -247,8 +247,7 @@ static unsigned long sugov_get_util(struct sugov_cpu *sg_cpu)
 	 *   U' = irq + ------- * U
 	 *                max
 	 */
-	util *= (max - irq);
-	util /= max;
+	util = scale_irq_capacity(util, irq, max);
 	util += irq;
 
 	/*
diff --git a/kernel/sched/fair.c b/kernel/sched/fair.c
index d5f7d521e4488b12b13bac142b3e8ceabcedfd7a..14c3fddf822a9ea3a752d9275a560a6a85e75e02 100644
--- a/kernel/sched/fair.c
+++ b/kernel/sched/fair.c
@@ -7551,16 +7551,12 @@ static unsigned long scale_rt_capacity(int cpu)
 	struct rq *rq = cpu_rq(cpu);
 	unsigned long max = arch_scale_cpu_capacity(NULL, cpu);
 	unsigned long used, free;
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
 	unsigned long irq;
-#endif
 
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
-	irq = READ_ONCE(rq->avg_irq.util_avg);
+	irq = cpu_util_irq(rq);
 
 	if (unlikely(irq >= max))
 		return 1;
-#endif
 
 	used = READ_ONCE(rq->avg_rt.util_avg);
 	used += READ_ONCE(rq->avg_dl.util_avg);
@@ -7569,11 +7565,8 @@ static unsigned long scale_rt_capacity(int cpu)
 		return 1;
 
 	free = max - used;
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
-	free *= (max - irq);
-	free /= max;
-#endif
-	return free;
+
+	return scale_irq_capacity(free, irq, max);
 }
 
 static void update_cpu_capacity(struct sched_domain *sd, int cpu)
diff --git a/kernel/sched/sched.h b/kernel/sched/sched.h
index ebb4b3c3ece727ccbcbd016ccfc95df146c2e0dc..614170d9b1aa4849780fbba23e3c27229c9ac0c5 100644
--- a/kernel/sched/sched.h
+++ b/kernel/sched/sched.h
@@ -856,6 +856,7 @@ 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
 	struct sched_avg	avg_irq;
 #endif
 	u64			idle_stamp;
@@ -2210,17 +2211,32 @@ static inline unsigned long cpu_util_rt(struct rq *rq)
 {
 	return READ_ONCE(rq->avg_rt.util_avg);
 }
+#endif
 
-#if defined(CONFIG_IRQ_TIME_ACCOUNTING) || defined(CONFIG_PARAVIRT_TIME_ACCOUNTING)
+#ifdef HAVE_SCHED_AVG_IRQ
 static inline unsigned long cpu_util_irq(struct rq *rq)
 {
 	return rq->avg_irq.util_avg;
 }
+
+static inline
+unsigned long scale_irq_capacity(unsigned long util, unsigned long irq, unsigned long max)
+{
+	util *= (max - irq);
+	util /= max;
+
+	return util;
+
+}
 #else
 static inline unsigned long cpu_util_irq(struct rq *rq)
 {
 	return 0;
 }
 
-#endif
+static inline
+unsigned long scale_irq_capacity(unsigned long util, unsigned long irq, unsigned long max)
+{
+	return util;
+}
 #endif