diff --git a/.rubocop.yml b/.rubocop.yml
index 0c7928f2ef58e66af2696c9099bad8fc6b5abbaa..16f2e4484fc63d7b501b3e009919c85ba6520e92 100644
--- a/.rubocop.yml
+++ b/.rubocop.yml
@@ -624,7 +624,7 @@ Style/PredicateName:
 # branches, and conditions.
 Metrics/AbcSize:
   Enabled: true
-  Max: 56.96
+  Max: 55.25
 
 # This cop checks if the length of a block exceeds some maximum value.
 Metrics/BlockLength:
diff --git a/changelogs/unreleased/28202_decrease_abc_threshold_step3.yml b/changelogs/unreleased/28202_decrease_abc_threshold_step3.yml
new file mode 100644
index 0000000000000000000000000000000000000000..ed38fd37103c1bfabb108a27477cfa8c420beac0
--- /dev/null
+++ b/changelogs/unreleased/28202_decrease_abc_threshold_step3.yml
@@ -0,0 +1,5 @@
+---
+title: Decrease ABC threshold to 55.25
+merge_request: 13904
+author: Maxim Rydkin
+type: other
diff --git a/lib/github/import.rb b/lib/github/import.rb
index 7b848081e856fb1a4caadc045179cd52da3801f5..9354e142d3d4c10a0febb89b4817a2a55d00ad61 100644
--- a/lib/github/import.rb
+++ b/lib/github/import.rb
@@ -226,49 +226,51 @@ module Github
       while url
         response = Github::Client.new(options).get(url, state: :all, sort: :created, direction: :asc)
 
-        response.body.each do |raw|
-          representation = Github::Representation::Issue.new(raw, options)
+        response.body.each { |raw| populate_issue(raw) }
 
-          begin
-            # Every pull request is an issue, but not every issue
-            # is a pull request. For this reason, "shared" actions
-            # for both features, like manipulating assignees, labels
-            # and milestones, are provided within the Issues API.
-            if representation.pull_request?
-              next unless representation.has_labels?
-
-              merge_request = MergeRequest.find_by!(target_project_id: project.id, iid: representation.iid)
-              merge_request.update_attribute(:label_ids, label_ids(representation.labels))
-            else
-              next if Issue.where(iid: representation.iid, project_id: project.id).exists?
-
-              author_id          = user_id(representation.author, project.creator_id)
-              issue              = Issue.new
-              issue.iid          = representation.iid
-              issue.project_id   = project.id
-              issue.title        = representation.title
-              issue.description  = format_description(representation.description, representation.author)
-              issue.state        = representation.state
-              issue.label_ids    = label_ids(representation.labels)
-              issue.milestone_id = milestone_id(representation.milestone)
-              issue.author_id    = author_id
-              issue.assignee_ids = [user_id(representation.assignee)]
-              issue.created_at   = representation.created_at
-              issue.updated_at   = representation.updated_at
-              issue.save!(validate: false)
-
-              # Fetch comments
-              if representation.has_comments?
-                comments_url = "/repos/#{repo}/issues/#{issue.iid}/comments"
-                fetch_comments(issue, :comment, comments_url)
-              end
-            end
-          rescue => e
-            error(:issue, representation.url, e.message)
+        url = response.rels[:next]
+      end
+    end
+
+    def populate_issue(raw)
+      representation = Github::Representation::Issue.new(raw, options)
+
+      begin
+        # Every pull request is an issue, but not every issue
+        # is a pull request. For this reason, "shared" actions
+        # for both features, like manipulating assignees, labels
+        # and milestones, are provided within the Issues API.
+        if representation.pull_request?
+          return unless representation.has_labels?
+
+          merge_request = MergeRequest.find_by!(target_project_id: project.id, iid: representation.iid)
+          merge_request.update_attribute(:label_ids, label_ids(representation.labels))
+        else
+          return if Issue.where(iid: representation.iid, project_id: project.id).exists?
+
+          author_id          = user_id(representation.author, project.creator_id)
+          issue              = Issue.new
+          issue.iid          = representation.iid
+          issue.project_id   = project.id
+          issue.title        = representation.title
+          issue.description  = format_description(representation.description, representation.author)
+          issue.state        = representation.state
+          issue.label_ids    = label_ids(representation.labels)
+          issue.milestone_id = milestone_id(representation.milestone)
+          issue.author_id    = author_id
+          issue.assignee_ids = [user_id(representation.assignee)]
+          issue.created_at   = representation.created_at
+          issue.updated_at   = representation.updated_at
+          issue.save!(validate: false)
+
+          # Fetch comments
+          if representation.has_comments?
+            comments_url = "/repos/#{repo}/issues/#{issue.iid}/comments"
+            fetch_comments(issue, :comment, comments_url)
           end
         end
-
-        url = response.rels[:next]
+      rescue => e
+        error(:issue, representation.url, e.message)
       end
     end