diff --git a/kernel/sched.c b/kernel/sched.c
index e3fa92106ed71f876563c5a5cd4f6c1fff407f31..2a3c9799d76b5f8d2aa7ca1257efc9274ec37b57 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -1920,8 +1920,40 @@ static void update_rq_clock_task(struct rq *rq, s64 delta)
 		sched_rt_avg_update(rq, irq_delta);
 }
 
+static int irqtime_account_hi_update(void)
+{
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+	unsigned long flags;
+	u64 latest_ns;
+	int ret = 0;
+
+	local_irq_save(flags);
+	latest_ns = this_cpu_read(cpu_hardirq_time);
+	if (cputime64_gt(nsecs_to_cputime64(latest_ns), cpustat->irq))
+		ret = 1;
+	local_irq_restore(flags);
+	return ret;
+}
+
+static int irqtime_account_si_update(void)
+{
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+	unsigned long flags;
+	u64 latest_ns;
+	int ret = 0;
+
+	local_irq_save(flags);
+	latest_ns = this_cpu_read(cpu_softirq_time);
+	if (cputime64_gt(nsecs_to_cputime64(latest_ns), cpustat->softirq))
+		ret = 1;
+	local_irq_restore(flags);
+	return ret;
+}
+
 #else /* CONFIG_IRQ_TIME_ACCOUNTING */
 
+#define sched_clock_irqtime	(0)
+
 static void update_rq_clock_task(struct rq *rq, s64 delta)
 {
 	rq->clock_task += delta;
@@ -3621,6 +3653,65 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	__account_system_time(p, cputime, cputime_scaled, target_cputime64);
 }
 
+#ifdef CONFIG_IRQ_TIME_ACCOUNTING
+/*
+ * Account a tick to a process and cpustat
+ * @p: the process that the cpu time gets accounted to
+ * @user_tick: is the tick from userspace
+ * @rq: the pointer to rq
+ *
+ * Tick demultiplexing follows the order
+ * - pending hardirq update
+ * - pending softirq update
+ * - user_time
+ * - idle_time
+ * - system time
+ *   - check for guest_time
+ *   - else account as system_time
+ *
+ * Check for hardirq is done both for system and user time as there is
+ * no timer going off while we are on hardirq and hence we may never get an
+ * opportunity to update it solely in system time.
+ * p->stime and friends are only updated on system time and not on irq
+ * softirq as those do not count in task exec_runtime any more.
+ */
+static void irqtime_account_process_tick(struct task_struct *p, int user_tick,
+						struct rq *rq)
+{
+	cputime_t one_jiffy_scaled = cputime_to_scaled(cputime_one_jiffy);
+	cputime64_t tmp = cputime_to_cputime64(cputime_one_jiffy);
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+
+	if (irqtime_account_hi_update()) {
+		cpustat->irq = cputime64_add(cpustat->irq, tmp);
+	} else if (irqtime_account_si_update()) {
+		cpustat->softirq = cputime64_add(cpustat->softirq, tmp);
+	} else if (user_tick) {
+		account_user_time(p, cputime_one_jiffy, one_jiffy_scaled);
+	} else if (p == rq->idle) {
+		account_idle_time(cputime_one_jiffy);
+	} else if (p->flags & PF_VCPU) { /* System time or guest time */
+		account_guest_time(p, cputime_one_jiffy, one_jiffy_scaled);
+	} else {
+		__account_system_time(p, cputime_one_jiffy, one_jiffy_scaled,
+					&cpustat->system);
+	}
+}
+
+static void irqtime_account_idle_ticks(int ticks)
+{
+	int i;
+	struct rq *rq = this_rq();
+
+	for (i = 0; i < ticks; i++)
+		irqtime_account_process_tick(current, 0, rq);
+}
+#else
+static void irqtime_account_idle_ticks(int ticks) {}
+static void irqtime_account_process_tick(struct task_struct *p, int user_tick,
+						struct rq *rq) {}
+#endif
+
 /*
  * Account for involuntary wait time.
  * @steal: the cpu time spent in involuntary wait
@@ -3661,6 +3752,11 @@ void account_process_tick(struct task_struct *p, int user_tick)
 	cputime_t one_jiffy_scaled = cputime_to_scaled(cputime_one_jiffy);
 	struct rq *rq = this_rq();
 
+	if (sched_clock_irqtime) {
+		irqtime_account_process_tick(p, user_tick, rq);
+		return;
+	}
+
 	if (user_tick)
 		account_user_time(p, cputime_one_jiffy, one_jiffy_scaled);
 	else if ((p != rq->idle) || (irq_count() != HARDIRQ_OFFSET))
@@ -3686,6 +3782,12 @@ void account_steal_ticks(unsigned long ticks)
  */
 void account_idle_ticks(unsigned long ticks)
 {
+
+	if (sched_clock_irqtime) {
+		irqtime_account_idle_ticks(ticks);
+		return;
+	}
+
 	account_idle_time(jiffies_to_cputime(ticks));
 }