diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index 607e2bf0c75f..ab519d8d3422 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -2730,7 +2730,20 @@ update_task_rq_cpu_cycles(struct task_struct *p, struct rq *rq, int event,
 		else
 			rq->cc.cycles = cur_cycles - p->cpu_cycles;
 		rq->cc.cycles = rq->cc.cycles * NSEC_PER_MSEC;
-		rq->cc.time = wallclock - p->ravg.mark_start;
+
+		if (event == IRQ_UPDATE && is_idle_task(p))
+			/*
+			 * Time between mark_start of idle task and IRQ handler
+			 * entry time is CPU cycle counter stall period.
+			 * Upon IRQ handler entry sched_account_irqstart()
+			 * replenishes idle task's cpu cycle counter so
+			 * rq->cc.cycles now represents increased cycles during
+			 * IRQ handler rather than time between idle entry and
+			 * IRQ exit.  Thus use irqtime as time delta.
+			 */
+			rq->cc.time = irqtime;
+		else
+			rq->cc.time = wallclock - p->ravg.mark_start;
 		BUG_ON((s64)rq->cc.time < 0);
 	}
 
@@ -3003,6 +3016,17 @@ void sched_account_irqtime(int cpu, struct task_struct *curr,
 	raw_spin_unlock_irqrestore(&rq->lock, flags);
 }
 
+void sched_account_irqstart(int cpu, struct task_struct *curr, u64 wallclock)
+{
+	struct rq *rq = cpu_rq(cpu);
+
+	if (!rq->window_start || sched_disable_window_stats)
+		return;
+
+	if (is_idle_task(curr) && use_cycle_counter)
+		update_task_cpu_cycles(curr, cpu);
+}
+
 static void reset_task_stats(struct task_struct *p)
 {
 	u32 sum = 0;
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index 930d3ce4f34e..647f184f8aec 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -80,6 +80,8 @@ void irqtime_account_irq(struct task_struct *curr)
 
 	if (account)
 		sched_account_irqtime(cpu, curr, delta, wallclock);
+	else if (curr != this_cpu_ksoftirqd())
+		sched_account_irqstart(cpu, curr, wallclock);
 
 	local_irq_restore(flags);
 }
diff --git a/kernel/sched/sched.h b/kernel/sched/sched.h
index 7c5fd1ca78bc..ff2161cc9fc0 100644
--- a/kernel/sched/sched.h
+++ b/kernel/sched/sched.h
@@ -1077,6 +1077,9 @@ extern void reset_cpu_hmp_stats(int cpu, int reset_cra);
 extern unsigned int max_task_load(void);
 extern void sched_account_irqtime(int cpu, struct task_struct *curr,
 				 u64 delta, u64 wallclock);
+extern void sched_account_irqstart(int cpu, struct task_struct *curr,
+				   u64 wallclock);
+
 unsigned int cpu_temp(int cpu);
 int sched_set_group_id(struct task_struct *p, unsigned int group_id);
 extern unsigned int nr_eligible_big_tasks(int cpu);
@@ -1323,6 +1326,11 @@ static inline void sched_account_irqtime(int cpu, struct task_struct *curr,
 {
 }
 
+static inline void sched_account_irqstart(int cpu, struct task_struct *curr,
+					  u64 wallclock)
+{
+}
+
 static inline int sched_cpu_high_irqload(int cpu) { return 0; }
 
 static inline void set_preferred_cluster(struct related_thread_group *grp) { }