diff --git a/app/finders/autocomplete/users_finder.rb b/app/finders/autocomplete/users_finder.rb
index e2283f3266e2978271a79a3bf8e948e5091c94a9..45955783be96caaec6f89c8d0da4d26e3b366481 100644
--- a/app/finders/autocomplete/users_finder.rb
+++ b/app/finders/autocomplete/users_finder.rb
@@ -72,7 +72,6 @@ module Autocomplete
       author_id.present? && current_user
     end
 
-    # rubocop: disable CodeReuse/ActiveRecord
     def find_users
       if project
         project.authorized_users.union_with_user(author_id)
@@ -84,6 +83,5 @@ module Autocomplete
         User.none
       end
     end
-    # rubocop: enable CodeReuse/ActiveRecord
   end
 end
diff --git a/app/finders/concerns/finder_with_cross_project_access.rb b/app/finders/concerns/finder_with_cross_project_access.rb
index e038636f0c4f4b34f4daf42b1c8cfef53a99a68c..220f62bcc7f922c07ff926abf5dd6728a30e1459 100644
--- a/app/finders/concerns/finder_with_cross_project_access.rb
+++ b/app/finders/concerns/finder_with_cross_project_access.rb
@@ -16,7 +16,6 @@ module FinderWithCrossProjectAccess
   end
 
   override :execute
-  # rubocop: disable CodeReuse/ActiveRecord
   def execute(*args)
     check = Gitlab::CrossProjectAccess.find_check(self)
     original = super
@@ -30,7 +29,6 @@ module FinderWithCrossProjectAccess
       original
     end
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   # We can skip the cross project check for finding indivitual records.
   # this would be handled by the `can?(:read_*, result)` call in `FinderMethods`
diff --git a/app/finders/group_descendants_finder.rb b/app/finders/group_descendants_finder.rb
index 9d57d2d3bc94c697ff069be2565ff8bb4ef250af..c96979619fd4aaf3137283ebde0bc8d8f17007f5 100644
--- a/app/finders/group_descendants_finder.rb
+++ b/app/finders/group_descendants_finder.rb
@@ -131,7 +131,6 @@ class GroupDescendantsFinder
       .with_selects_for_list(archived: params[:archived])
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def subgroups
     return Group.none unless Group.supports_nested_groups?
 
@@ -145,7 +144,6 @@ class GroupDescendantsFinder
 
     groups.with_selects_for_list(archived: params[:archived]).order_by(sort)
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   # rubocop: disable CodeReuse/Finder
   def direct_child_projects
diff --git a/app/finders/groups_finder.rb b/app/finders/groups_finder.rb
index a35a3ed6142a9dac19daf3b3502447c7a8529103..ea954f98220ff3cebee0a2b98b703f928f6d0a1c 100644
--- a/app/finders/groups_finder.rb
+++ b/app/finders/groups_finder.rb
@@ -40,7 +40,6 @@ class GroupsFinder < UnionFinder
 
   attr_reader :current_user, :params
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def all_groups
     return [owned_groups] if params[:owned]
     return [groups_with_min_access_level] if min_access_level?
@@ -52,7 +51,6 @@ class GroupsFinder < UnionFinder
     groups << Group.none if groups.empty?
     groups
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   def groups_for_ancestors
     current_user.authorized_groups
@@ -82,11 +80,9 @@ class GroupsFinder < UnionFinder
   end
   # rubocop: enable CodeReuse/ActiveRecord
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def owned_groups
     current_user&.owned_groups || Group.none
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   def include_public_groups?
     current_user.nil? || all_available?
diff --git a/app/finders/issuable_finder.rb b/app/finders/issuable_finder.rb
index eb3d249883082b9f446b2c031a96eb01191e23c9..92aaa9c6b29bdb4a9adf5038fc16895c4d172464 100644
--- a/app/finders/issuable_finder.rb
+++ b/app/finders/issuable_finder.rb
@@ -196,7 +196,6 @@ class IssuableFinder
     milestones? && params[:milestone_title] == Milestone::None.title
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def milestones
     return @milestones if defined?(@milestones)
 
@@ -217,7 +216,6 @@ class IssuableFinder
         Milestone.none
       end
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   def labels?
     params[:label_name].present?
@@ -227,7 +225,6 @@ class IssuableFinder
     labels? && params[:label_name].include?(Label::None.title)
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def labels
     return @labels if defined?(@labels)
 
@@ -238,7 +235,6 @@ class IssuableFinder
         Label.none
       end
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   def assignee_id?
     params[:assignee_id].present?
diff --git a/app/finders/issues_finder.rb b/app/finders/issues_finder.rb
index cee57a83df4ccffa5f0e570670f20b9c7b847be9..45e494725d7be90309142bd85e1f00c20e06aff9 100644
--- a/app/finders/issues_finder.rb
+++ b/app/finders/issues_finder.rb
@@ -135,7 +135,6 @@ class IssuesFinder < IssuableFinder
     current_user.blank?
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def by_assignee(items)
     if filter_by_no_assignee?
       items.unassigned
@@ -149,5 +148,4 @@ class IssuesFinder < IssuableFinder
       items
     end
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 end
diff --git a/app/finders/labels_finder.rb b/app/finders/labels_finder.rb
index d000af21be35ac4485bca18736e6496fce5a7d92..e523942ea4cebc867d863c04a0ff9848633e03bc 100644
--- a/app/finders/labels_finder.rb
+++ b/app/finders/labels_finder.rb
@@ -12,7 +12,6 @@ class LabelsFinder < UnionFinder
     @params = params
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def execute(skip_authorization: false)
     @skip_authorization = skip_authorization
     items = find_union(label_ids, Label) || Label.none
@@ -21,7 +20,6 @@ class LabelsFinder < UnionFinder
     items = by_search(items)
     sort(items)
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   private
 
diff --git a/app/finders/milestones_finder.rb b/app/finders/milestones_finder.rb
index 47231ea80c7731be94383bacafbca419cdf18102..9c477978f60eb5200c193f0289fc6944d80a11a4 100644
--- a/app/finders/milestones_finder.rb
+++ b/app/finders/milestones_finder.rb
@@ -20,7 +20,6 @@ class MilestonesFinder
     @params = params
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def execute
     return Milestone.none if project_ids.empty? && group_ids.empty?
 
@@ -31,7 +30,6 @@ class MilestonesFinder
 
     order(items)
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   private
 
diff --git a/app/finders/pipelines_finder.rb b/app/finders/pipelines_finder.rb
index 3d0d3219a94db275fa0216fda7ad25702706a155..35d0e1acce5424d363d8c723f510bdc5edfded44 100644
--- a/app/finders/pipelines_finder.rb
+++ b/app/finders/pipelines_finder.rb
@@ -12,7 +12,6 @@ class PipelinesFinder
     @params = params
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def execute
     unless Ability.allowed?(current_user, :read_pipeline, project)
       return Ci::Pipeline.none
@@ -28,7 +27,6 @@ class PipelinesFinder
     items = by_yaml_errors(items)
     sort_items(items)
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   private
 
diff --git a/app/finders/projects_finder.rb b/app/finders/projects_finder.rb
index 6ececcd415268a6fc515e3a1f5f65b6588d6073d..93d3c991846463c6b9f2960ced89a4415c1c44be 100644
--- a/app/finders/projects_finder.rb
+++ b/app/finders/projects_finder.rb
@@ -88,7 +88,6 @@ class ProjectsFinder < UnionFinder
   # rubocop: enable CodeReuse/ActiveRecord
 
   # Builds a collection for an anonymous user.
-  # rubocop: disable CodeReuse/ActiveRecord
   def collection_without_user
     if private_only? || owned_projects? || min_access_level?
       Project.none
@@ -96,7 +95,6 @@ class ProjectsFinder < UnionFinder
       Project.public_to_user
     end
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   def owned_projects?
     params[:owned].present?
diff --git a/app/finders/snippets_finder.rb b/app/finders/snippets_finder.rb
index 3528e4228b2a339eb8583bc94f9bbf4785ef5b4f..f90971bb9f64763dd85ad8111f3418b02963178e 100644
--- a/app/finders/snippets_finder.rb
+++ b/app/finders/snippets_finder.rb
@@ -43,7 +43,6 @@ class SnippetsFinder < UnionFinder
     end
   end
 
-  # rubocop: disable CodeReuse/ActiveRecord
   def authorized_snippets_from_project
     if can?(current_user, :read_project_snippet, project)
       if project.team.member?(current_user)
@@ -55,7 +54,6 @@ class SnippetsFinder < UnionFinder
       Snippet.none
     end
   end
-  # rubocop: enable CodeReuse/ActiveRecord
 
   # rubocop: disable CodeReuse/ActiveRecord
   def authorized_snippets
diff --git a/app/services/search/group_service.rb b/app/services/search/group_service.rb
index 003728879856e0aeda57171dd9713b8477a747df..34803d005e390ed3109ee71a8e3afaf6538542a8 100644
--- a/app/services/search/group_service.rb
+++ b/app/services/search/group_service.rb
@@ -11,13 +11,11 @@ module Search
       @group = group
     end
 
-    # rubocop: disable CodeReuse/ActiveRecord
     def projects
       return Project.none unless group
       return @projects if defined? @projects
 
       @projects = super.inside_path(group.full_path)
     end
-    # rubocop: enable CodeReuse/ActiveRecord
   end
 end
diff --git a/lib/gitlab/user_extractor.rb b/lib/gitlab/user_extractor.rb
index bd0d24e4369b9869e4a823cf45cde81458283cfe..9abd64c2250441f7d3dfe77c1ff19b00177335d4 100644
--- a/lib/gitlab/user_extractor.rb
+++ b/lib/gitlab/user_extractor.rb
@@ -14,13 +14,11 @@ module Gitlab
       @text = text
     end
 
-    # rubocop: disable CodeReuse/ActiveRecord
     def users
       return User.none unless @text.present?
 
       @users ||= User.from_union(union_relations)
     end
-    # rubocop: enable CodeReuse/ActiveRecord
 
     def usernames
       matches[:usernames]
diff --git a/rubocop/cop/code_reuse/active_record.rb b/rubocop/cop/code_reuse/active_record.rb
index d25e8548fd0e3c2ad34a2aad1a1c893318b0be84..2be8f7c11aa88573a674f97a9c22f801bfef4e20 100644
--- a/rubocop/cop/code_reuse/active_record.rb
+++ b/rubocop/cop/code_reuse/active_record.rb
@@ -49,7 +49,6 @@ module RuboCop
           limit: true,
           lock: false,
           many?: false,
-          none: false,
           offset: true,
           order: true,
           pluck: true,