diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index bb6b29a3067cf2a9069a458e5ee5bfd0c9347126..5f273b47776455a868c058074e07ae699f37e27b 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -664,9 +664,6 @@ static void __vtime_account_system(struct task_struct *tsk)
 
 void vtime_account_system(struct task_struct *tsk)
 {
-	if (!vtime_accounting_enabled())
-		return;
-
 	write_seqlock(&tsk->vtime_seqlock);
 	__vtime_account_system(tsk);
 	write_sequnlock(&tsk->vtime_seqlock);
@@ -686,12 +683,7 @@ void vtime_account_irq_exit(struct task_struct *tsk)
 
 void vtime_account_user(struct task_struct *tsk)
 {
-	cputime_t delta_cpu;
-
-	if (!vtime_accounting_enabled())
-		return;
-
-	delta_cpu = get_vtime_delta(tsk);
+	cputime_t delta_cpu = get_vtime_delta(tsk);
 
 	write_seqlock(&tsk->vtime_seqlock);
 	tsk->vtime_snap_whence = VTIME_SYS;
@@ -701,9 +693,6 @@ void vtime_account_user(struct task_struct *tsk)
 
 void vtime_user_enter(struct task_struct *tsk)
 {
-	if (!vtime_accounting_enabled())
-		return;
-
 	write_seqlock(&tsk->vtime_seqlock);
 	tsk->vtime_snap_whence = VTIME_USER;
 	__vtime_account_system(tsk);