diff --git a/mm/shmem.c b/mm/shmem.c
index 35b524085c44..b7d84c4f2a5c 100644
--- a/mm/shmem.c
+++ b/mm/shmem.c
@@ -188,6 +188,38 @@ static inline void shmem_unacct_blocks(unsigned long flags, long pages)
 		vm_unacct_memory(pages * VM_ACCT(PAGE_SIZE));
 }
 
+static inline bool shmem_inode_acct_block(struct inode *inode, long pages)
+{
+	struct shmem_inode_info *info = SHMEM_I(inode);
+	struct shmem_sb_info *sbinfo = SHMEM_SB(inode->i_sb);
+
+	if (shmem_acct_block(info->flags, pages))
+		return false;
+
+	if (sbinfo->max_blocks) {
+		if (percpu_counter_compare(&sbinfo->used_blocks,
+					   sbinfo->max_blocks - pages) > 0)
+			goto unacct;
+		percpu_counter_add(&sbinfo->used_blocks, pages);
+	}
+
+	return true;
+
+unacct:
+	shmem_unacct_blocks(info->flags, pages);
+	return false;
+}
+
+static inline void shmem_inode_unacct_blocks(struct inode *inode, long pages)
+{
+	struct shmem_inode_info *info = SHMEM_I(inode);
+	struct shmem_sb_info *sbinfo = SHMEM_SB(inode->i_sb);
+
+	if (sbinfo->max_blocks)
+		percpu_counter_sub(&sbinfo->used_blocks, pages);
+	shmem_unacct_blocks(info->flags, pages);
+}
+
 static const struct super_operations shmem_ops;
 static const struct address_space_operations shmem_aops;
 static const struct file_operations shmem_file_operations;
@@ -249,31 +281,20 @@ static void shmem_recalc_inode(struct inode *inode)
 
 	freed = info->alloced - info->swapped - inode->i_mapping->nrpages;
 	if (freed > 0) {
-		struct shmem_sb_info *sbinfo = SHMEM_SB(inode->i_sb);
-		if (sbinfo->max_blocks)
-			percpu_counter_add(&sbinfo->used_blocks, -freed);
 		info->alloced -= freed;
 		inode->i_blocks -= freed * BLOCKS_PER_PAGE;
-		shmem_unacct_blocks(info->flags, freed);
+		shmem_inode_unacct_blocks(inode, freed);
 	}
 }
 
 bool shmem_charge(struct inode *inode, long pages)
 {
 	struct shmem_inode_info *info = SHMEM_I(inode);
-	struct shmem_sb_info *sbinfo = SHMEM_SB(inode->i_sb);
 	unsigned long flags;
 
-	if (shmem_acct_block(info->flags, pages))
+	if (!shmem_inode_acct_block(inode, pages))
 		return false;
 
-	if (sbinfo->max_blocks) {
-		if (percpu_counter_compare(&sbinfo->used_blocks,
-					   sbinfo->max_blocks - pages) > 0)
-			goto unacct;
-		percpu_counter_add(&sbinfo->used_blocks, pages);
-	}
-
 	spin_lock_irqsave(&info->lock, flags);
 	info->alloced += pages;
 	inode->i_blocks += pages * BLOCKS_PER_PAGE;
@@ -282,16 +303,11 @@ bool shmem_charge(struct inode *inode, long pages)
 	inode->i_mapping->nrpages += pages;
 
 	return true;
-
-unacct:
-	shmem_unacct_blocks(info->flags, pages);
-	return false;
 }
 
 void shmem_uncharge(struct inode *inode, long pages)
 {
 	struct shmem_inode_info *info = SHMEM_I(inode);
-	struct shmem_sb_info *sbinfo = SHMEM_SB(inode->i_sb);
 	unsigned long flags;
 
 	spin_lock_irqsave(&info->lock, flags);
@@ -300,9 +316,7 @@ void shmem_uncharge(struct inode *inode, long pages)
 	shmem_recalc_inode(inode);
 	spin_unlock_irqrestore(&info->lock, flags);
 
-	if (sbinfo->max_blocks)
-		percpu_counter_sub(&sbinfo->used_blocks, pages);
-	shmem_unacct_blocks(info->flags, pages);
+	shmem_inode_unacct_blocks(inode, pages);
 }
 
 /*
@@ -1451,9 +1465,10 @@ static struct page *shmem_alloc_page(gfp_t gfp,
 }
 
 static struct page *shmem_alloc_and_acct_page(gfp_t gfp,
-		struct shmem_inode_info *info, struct shmem_sb_info *sbinfo,
+		struct inode *inode,
 		pgoff_t index, bool huge)
 {
+	struct shmem_inode_info *info = SHMEM_I(inode);
 	struct page *page;
 	int nr;
 	int err = -ENOSPC;
@@ -1462,14 +1477,8 @@ static struct page *shmem_alloc_and_acct_page(gfp_t gfp,
 		huge = false;
 	nr = huge ? HPAGE_PMD_NR : 1;
 
-	if (shmem_acct_block(info->flags, nr))
+	if (!shmem_inode_acct_block(inode, nr))
 		goto failed;
-	if (sbinfo->max_blocks) {
-		if (percpu_counter_compare(&sbinfo->used_blocks,
-					sbinfo->max_blocks - nr) > 0)
-			goto unacct;
-		percpu_counter_add(&sbinfo->used_blocks, nr);
-	}
 
 	if (huge)
 		page = shmem_alloc_hugepage(gfp, info, index);
@@ -1482,10 +1491,7 @@ static struct page *shmem_alloc_and_acct_page(gfp_t gfp,
 	}
 
 	err = -ENOMEM;
-	if (sbinfo->max_blocks)
-		percpu_counter_add(&sbinfo->used_blocks, -nr);
-unacct:
-	shmem_unacct_blocks(info->flags, nr);
+	shmem_inode_unacct_blocks(inode, nr);
 failed:
 	return ERR_PTR(err);
 }
@@ -1750,10 +1756,9 @@ repeat:
 		}
 
 alloc_huge:
-		page = shmem_alloc_and_acct_page(gfp, info, sbinfo,
-				index, true);
+		page = shmem_alloc_and_acct_page(gfp, inode, index, true);
 		if (IS_ERR(page)) {
-alloc_nohuge:		page = shmem_alloc_and_acct_page(gfp, info, sbinfo,
+alloc_nohuge:		page = shmem_alloc_and_acct_page(gfp, inode,
 					index, false);
 		}
 		if (IS_ERR(page)) {
@@ -1875,10 +1880,7 @@ clear:
 	 * Error recovery.
 	 */
 unacct:
-	if (sbinfo->max_blocks)
-		percpu_counter_sub(&sbinfo->used_blocks,
-				1 << compound_order(page));
-	shmem_unacct_blocks(info->flags, 1 << compound_order(page));
+	shmem_inode_unacct_blocks(inode, 1 << compound_order(page));
 
 	if (PageTransHuge(page)) {
 		unlock_page(page);
@@ -2214,7 +2216,6 @@ int shmem_mcopy_atomic_pte(struct mm_struct *dst_mm,
 {
 	struct inode *inode = file_inode(dst_vma->vm_file);
 	struct shmem_inode_info *info = SHMEM_I(inode);
-	struct shmem_sb_info *sbinfo = SHMEM_SB(inode->i_sb);
 	struct address_space *mapping = inode->i_mapping;
 	gfp_t gfp = mapping_gfp_mask(mapping);
 	pgoff_t pgoff = linear_page_index(dst_vma, dst_addr);
@@ -2226,19 +2227,13 @@ int shmem_mcopy_atomic_pte(struct mm_struct *dst_mm,
 	int ret;
 
 	ret = -ENOMEM;
-	if (shmem_acct_block(info->flags, 1))
+	if (!shmem_inode_acct_block(inode, 1))
 		goto out;
-	if (sbinfo->max_blocks) {
-		if (percpu_counter_compare(&sbinfo->used_blocks,
-					   sbinfo->max_blocks) >= 0)
-			goto out_unacct_blocks;
-		percpu_counter_inc(&sbinfo->used_blocks);
-	}
 
 	if (!*pagep) {
 		page = shmem_alloc_page(gfp, info, pgoff);
 		if (!page)
-			goto out_dec_used_blocks;
+			goto out_unacct_blocks;
 
 		page_kaddr = kmap_atomic(page);
 		ret = copy_from_user(page_kaddr, (const void __user *)src_addr,
@@ -2248,9 +2243,7 @@ int shmem_mcopy_atomic_pte(struct mm_struct *dst_mm,
 		/* fallback to copy_from_user outside mmap_sem */
 		if (unlikely(ret)) {
 			*pagep = page;
-			if (sbinfo->max_blocks)
-				percpu_counter_add(&sbinfo->used_blocks, -1);
-			shmem_unacct_blocks(info->flags, 1);
+			shmem_inode_unacct_blocks(inode, 1);
 			/* don't free the page */
 			return -EFAULT;
 		}
@@ -2313,11 +2306,8 @@ out_release_uncharge:
 out_release:
 	unlock_page(page);
 	put_page(page);
-out_dec_used_blocks:
-	if (sbinfo->max_blocks)
-		percpu_counter_add(&sbinfo->used_blocks, -1);
 out_unacct_blocks:
-	shmem_unacct_blocks(info->flags, 1);
+	shmem_inode_unacct_blocks(inode, 1);
 	goto out;
 }