irqtime: Move irqtime entry accounting after irq offset incrementation

IRQ time entry is currently accounted before HARDIRQ_OFFSET or
SOFTIRQ_OFFSET are incremented. This is convenient to decide to which
index the cputime to account is dispatched.

Unfortunately it prevents tick_irq_enter() from being called under
HARDIRQ_OFFSET because tick_irq_enter() has to be called before the IRQ
entry accounting due to the necessary clock catch up. As a result we
don't benefit from appropriate lockdep coverage on tick_irq_enter().

To prepare for fixing this, move the IRQ entry cputime accounting after
the preempt offset is incremented. This requires the cputime dispatch
code to handle the extra offset.

Signed-off-by: Frederic Weisbecker <frederic@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Acked-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Link: https://lore.kernel.org/r/20201202115732.27827-5-frederic@kernel.org

diff --git a/kernel/softirq.c b/kernel/softirq.c
index 617009c..b8f42b3 100644
--- a/kernel/softirq.c
+++ b/kernel/softirq.c
@@ -315,10 +315,10 @@ asmlinkage __visible void __softirq_entry __do_softirq(void)
 	current->flags &= ~PF_MEMALLOC;
 
 	pending = local_softirq_pending();
-	account_irq_enter_time(current);
 
 	__local_bh_disable_ip(_RET_IP_, SOFTIRQ_OFFSET);
 	in_hardirq = lockdep_softirq_start();
+	account_softirq_enter(current);
 
 restart:
 	/* Reset the pending bitmask before enabling irqs */
@@ -365,8 +365,8 @@ asmlinkage __visible void __softirq_entry __do_softirq(void)
 		wakeup_softirqd();
 	}
 
+	account_softirq_exit(current);
 	lockdep_softirq_end(in_hardirq);
-	account_irq_exit_time(current);
 	__local_bh_enable(SOFTIRQ_OFFSET);
 	WARN_ON_ONCE(in_interrupt());
 	current_restore_flags(old_flags, PF_MEMALLOC);
@@ -418,7 +418,7 @@ static inline void __irq_exit_rcu(void)
 #else
 	lockdep_assert_irqs_disabled();
 #endif
-	account_irq_exit_time(current);
+	account_hardirq_exit(current);
 	preempt_count_sub(HARDIRQ_OFFSET);
 	if (!in_interrupt() && local_softirq_pending())
 		invoke_softirq();