diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index fa2196990f84b2db9d77883b0bb7d7f329d0cc8e..d1977d84ebdfe050728e867cadde1d0cf1007725 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -14,6 +14,18 @@ struct task_struct;
  */
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
 static inline bool vtime_accounting_cpu_enabled(void) { return true; }
+
+#ifdef __ARCH_HAS_VTIME_ACCOUNT
+extern void vtime_account_irq_enter(struct task_struct *tsk);
+#else
+extern void vtime_common_account_irq_enter(struct task_struct *tsk);
+static inline void vtime_account_irq_enter(struct task_struct *tsk)
+{
+	if (vtime_accounting_cpu_enabled())
+		vtime_common_account_irq_enter(tsk);
+}
+#endif /* __ARCH_HAS_VTIME_ACCOUNT */
+
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_NATIVE */
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
@@ -64,17 +76,6 @@ extern void vtime_account_system(struct task_struct *tsk);
 extern void vtime_account_idle(struct task_struct *tsk);
 extern void vtime_account_user(struct task_struct *tsk);
 
-#ifdef __ARCH_HAS_VTIME_ACCOUNT
-extern void vtime_account_irq_enter(struct task_struct *tsk);
-#else
-extern void vtime_common_account_irq_enter(struct task_struct *tsk);
-static inline void vtime_account_irq_enter(struct task_struct *tsk)
-{
-	if (vtime_accounting_cpu_enabled())
-		vtime_common_account_irq_enter(tsk);
-}
-#endif /* __ARCH_HAS_VTIME_ACCOUNT */
-
 #else /* !CONFIG_VIRT_CPU_ACCOUNTING */
 
 static inline void vtime_task_switch(struct task_struct *prev) { }
@@ -85,13 +86,8 @@ static inline void vtime_account_irq_enter(struct task_struct *tsk) { }
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
 extern void arch_vtime_task_switch(struct task_struct *tsk);
-extern void vtime_gen_account_irq_exit(struct task_struct *tsk);
-
-static inline void vtime_account_irq_exit(struct task_struct *tsk)
-{
-	if (vtime_accounting_cpu_enabled())
-		vtime_gen_account_irq_exit(tsk);
-}
+static inline void vtime_account_irq_enter(struct task_struct *tsk) { }
+static inline void vtime_account_irq_exit(struct task_struct *tsk) { }
 
 extern void vtime_user_enter(struct task_struct *tsk);
 
diff --git a/init/Kconfig b/init/Kconfig
index c02d89777713b8772e47c2759570f4a838cb18e7..787dd76acf29c7df1c30ef0d847ab79a91514f8d 100644
--- a/init/Kconfig
+++ b/init/Kconfig
@@ -375,9 +375,11 @@ config VIRT_CPU_ACCOUNTING_GEN
 
 	  If unsure, say N.
 
+endchoice
+
 config IRQ_TIME_ACCOUNTING
 	bool "Fine granularity task level IRQ time accounting"
-	depends on HAVE_IRQ_TIME_ACCOUNTING && !NO_HZ_FULL
+	depends on HAVE_IRQ_TIME_ACCOUNTING && !VIRT_CPU_ACCOUNTING_NATIVE
 	help
 	  Select this option to enable fine granularity task irq time
 	  accounting. This is done by reading a timestamp on each
@@ -386,8 +388,6 @@ config IRQ_TIME_ACCOUNTING
 
 	  If in doubt, say N here.
 
-endchoice
-
 config BSD_PROCESS_ACCT
 	bool "BSD Process Accounting"
 	depends on MULTIUSER
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index db82ae12cf0196c29eb8813507d6d394e3e06006..ca7e33cb0967404ae3e35b3b45664b289b587302 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -711,14 +711,14 @@ static cputime_t vtime_delta(struct task_struct *tsk)
 static cputime_t get_vtime_delta(struct task_struct *tsk)
 {
 	unsigned long now = READ_ONCE(jiffies);
-	cputime_t delta, steal;
+	cputime_t delta, other;
 
 	delta = jiffies_to_cputime(now - tsk->vtime_snap);
-	steal = steal_account_process_time(delta);
+	other = account_other_time(delta);
 	WARN_ON_ONCE(tsk->vtime_snap_whence == VTIME_INACTIVE);
 	tsk->vtime_snap = now;
 
-	return delta - steal;
+	return delta - other;
 }
 
 static void __vtime_account_system(struct task_struct *tsk)
@@ -738,16 +738,6 @@ void vtime_account_system(struct task_struct *tsk)
 	write_seqcount_end(&tsk->vtime_seqcount);
 }
 
-void vtime_gen_account_irq_exit(struct task_struct *tsk)
-{
-	write_seqcount_begin(&tsk->vtime_seqcount);
-	if (vtime_delta(tsk))
-		__vtime_account_system(tsk);
-	if (context_tracking_in_user())
-		tsk->vtime_snap_whence = VTIME_USER;
-	write_seqcount_end(&tsk->vtime_seqcount);
-}
-
 void vtime_account_user(struct task_struct *tsk)
 {
 	cputime_t delta_cpu;