diff --git a/kernel/acct.c b/kernel/acct.c
index f175df8f6aa4..a64102be2bb0 100644
--- a/kernel/acct.c
+++ b/kernel/acct.c
@@ -381,9 +381,7 @@ static comp2_t encode_comp2_t(u64 value)
 		return (value & (MAXFRACT2>>1)) | (exp << (MANTSIZE2-1));
 	}
 }
-#endif
-
-#if ACCT_VERSION == 3
+#elif ACCT_VERSION == 3
 /*
  * encode an u64 into a 32 bit IEEE float
  */
@@ -500,8 +498,7 @@ static void do_acct_process(struct bsd_acct_struct *acct)
 	/* backward-compatible 16 bit fields */
 	ac.ac_uid16 = ac.ac_uid;
 	ac.ac_gid16 = ac.ac_gid;
-#endif
-#if ACCT_VERSION == 3
+#elif ACCT_VERSION == 3
 	{
 		struct pid_namespace *ns = acct->ns;