diff --git a/include/linux/context_tracking.h b/include/linux/context_tracking.h
index 38ab60b..8854ead 100644
--- a/include/linux/context_tracking.h
+++ b/include/linux/context_tracking.h
@@ -95,8 +95,23 @@
 
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
-extern void guest_enter(void);
-extern void guest_exit(void);
+static inline void guest_enter(void)
+{
+	if (static_key_false(&context_tracking_enabled) &&
+	    vtime_accounting_enabled())
+		vtime_guest_enter(current);
+	else
+		current->flags |= PF_VCPU;
+}
+
+static inline void guest_exit(void)
+{
+	if (static_key_false(&context_tracking_enabled) &&
+	    vtime_accounting_enabled())
+		vtime_guest_exit(current);
+	else
+		current->flags &= ~PF_VCPU;
+}
 #else
 static inline void guest_enter(void)
 {