diff --git a/kernel/sched.c b/kernel/sched.c
index 79bca166bed..0c8712630f0 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -3687,7 +3687,36 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	__account_system_time(p, cputime, cputime_scaled, target_cputime64);
 }
 
+/*
+ * Account for involuntary wait time.
+ * @cputime: the cpu time spent in involuntary wait
+ */
+void account_steal_time(cputime_t cputime)
+{
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+	cputime64_t cputime64 = cputime_to_cputime64(cputime);
+
+	cpustat->steal = cputime64_add(cpustat->steal, cputime64);
+}
+
+/*
+ * Account for idle time.
+ * @cputime: the cpu time spent in idle wait
+ */
+void account_idle_time(cputime_t cputime)
+{
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+	cputime64_t cputime64 = cputime_to_cputime64(cputime);
+	struct rq *rq = this_rq();
+
+	if (atomic_read(&rq->nr_iowait) > 0)
+		cpustat->iowait = cputime64_add(cpustat->iowait, cputime64);
+	else
+		cpustat->idle = cputime64_add(cpustat->idle, cputime64);
+}
+
 #ifndef CONFIG_VIRT_CPU_ACCOUNTING
+
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 /*
  * Account a tick to a process and cpustat
@@ -3749,42 +3778,11 @@ static void irqtime_account_idle_ticks(int ticks)
 	for (i = 0; i < ticks; i++)
 		irqtime_account_process_tick(current, 0, rq);
 }
-#else
+#else /* CONFIG_IRQ_TIME_ACCOUNTING */
 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
-#endif /* !CONFIG_VIRT_CPU_ACCOUNTING */
-
-/*
- * Account for involuntary wait time.
- * @steal: the cpu time spent in involuntary wait
- */
-void account_steal_time(cputime_t cputime)
-{
-	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
-	cputime64_t cputime64 = cputime_to_cputime64(cputime);
-
-	cpustat->steal = cputime64_add(cpustat->steal, cputime64);
-}
-
-/*
- * Account for idle time.
- * @cputime: the cpu time spent in idle wait
- */
-void account_idle_time(cputime_t cputime)
-{
-	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
-	cputime64_t cputime64 = cputime_to_cputime64(cputime);
-	struct rq *rq = this_rq();
-
-	if (atomic_read(&rq->nr_iowait) > 0)
-		cpustat->iowait = cputime64_add(cpustat->iowait, cputime64);
-	else
-		cpustat->idle = cputime64_add(cpustat->idle, cputime64);
-}
-
-#ifndef CONFIG_VIRT_CPU_ACCOUNTING
+#endif /* CONFIG_IRQ_TIME_ACCOUNTING */
 
 /*
  * Account a single tick of cpu time.