diff --git a/include/linux/context_tracking.h b/include/linux/context_tracking.h
index 58245de7330a..f5d127a5d819 100644
--- a/include/linux/context_tracking.h
+++ b/include/linux/context_tracking.h
@@ -135,15 +135,20 @@ static __always_inline void context_tracking_guest_exit(void)
 		__context_tracking_exit(CONTEXT_GUEST);
 }
 
+static __always_inline void vtime_account_guest_exit(void)
+{
+	if (vtime_accounting_enabled_this_cpu())
+		vtime_guest_exit(current);
+	else
+		current->flags &= ~PF_VCPU;
+}
+
 static __always_inline void guest_exit_irqoff(void)
 {
 	context_tracking_guest_exit();
 
 	instrumentation_begin();
-	if (vtime_accounting_enabled_this_cpu())
-		vtime_guest_exit(current);
-	else
-		current->flags &= ~PF_VCPU;
+	vtime_account_guest_exit();
 	instrumentation_end();
 }
 
@@ -164,12 +169,17 @@ static __always_inline void guest_enter_irqoff(void)
 
 static __always_inline void context_tracking_guest_exit(void) { }
 
+static __always_inline void vtime_account_guest_exit(void)
+{
+	vtime_account_kernel(current);
+	current->flags &= ~PF_VCPU;
+}
+
 static __always_inline void guest_exit_irqoff(void)
 {
 	instrumentation_begin();
 	/* Flush the guest cputime we spent on the guest */
-	vtime_account_kernel(current);
-	current->flags &= ~PF_VCPU;
+	vtime_account_guest_exit();
 	instrumentation_end();
 }
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_GEN */