diff --git a/drivers/gpu/drm/drm_gem.c b/drivers/gpu/drm/drm_gem.c
index 9da5814..6915fb8 100644
--- a/drivers/gpu/drm/drm_gem.c
+++ b/drivers/gpu/drm/drm_gem.c
@@ -136,7 +136,7 @@
 	obj = kcalloc(1, sizeof(*obj), GFP_KERNEL);
 
 	obj->dev = dev;
-	obj->filp = shmem_file_setup("drm mm object", size, 0);
+	obj->filp = shmem_file_setup("drm mm object", size, VM_NORESERVE);
 	if (IS_ERR(obj->filp)) {
 		kfree(obj);
 		return NULL;
diff --git a/ipc/shm.c b/ipc/shm.c
index a9e09ad..c0a021f 100644
--- a/ipc/shm.c
+++ b/ipc/shm.c
@@ -368,14 +368,14 @@
 		file = hugetlb_file_setup(name, size);
 		shp->mlock_user = current_user();
 	} else {
-		int acctflag = VM_ACCOUNT;
+		int acctflag = 0;
 		/*
 		 * Do not allow no accounting for OVERCOMMIT_NEVER, even
 	 	 * if it's asked for.
 		 */
 		if  ((shmflg & SHM_NORESERVE) &&
 				sysctl_overcommit_memory != OVERCOMMIT_NEVER)
-			acctflag = 0;
+			acctflag = VM_NORESERVE;
 		file = shmem_file_setup(name, size, acctflag);
 	}
 	error = PTR_ERR(file);
diff --git a/mm/mmap.c b/mm/mmap.c
index c581df1..214b6a2 100644
--- a/mm/mmap.c
+++ b/mm/mmap.c
@@ -1090,6 +1090,15 @@
 		mapping_cap_account_dirty(vma->vm_file->f_mapping);
 }
 
+/*
+ * We account for memory if it's a private writeable mapping,
+ * and VM_NORESERVE wasn't set.
+ */
+static inline int accountable_mapping(unsigned int vm_flags)
+{
+	return (vm_flags & (VM_NORESERVE | VM_SHARED | VM_WRITE)) == VM_WRITE;
+}
+
 unsigned long mmap_region(struct file *file, unsigned long addr,
 			  unsigned long len, unsigned long flags,
 			  unsigned int vm_flags, unsigned long pgoff,
@@ -1117,23 +1126,24 @@
 	if (!may_expand_vm(mm, len >> PAGE_SHIFT))
 		return -ENOMEM;
 
-	if (flags & MAP_NORESERVE)
+	/*
+	 * Set 'VM_NORESERVE' if we should not account for the
+	 * memory use of this mapping. We only honor MAP_NORESERVE
+	 * if we're allowed to overcommit memory.
+	 */
+	if ((flags & MAP_NORESERVE) && sysctl_overcommit_memory != OVERCOMMIT_NEVER)
+		vm_flags |= VM_NORESERVE;
+	if (!accountable)
 		vm_flags |= VM_NORESERVE;
 
-	if (accountable && (!(flags & MAP_NORESERVE) ||
-			    sysctl_overcommit_memory == OVERCOMMIT_NEVER)) {
-		if (vm_flags & VM_SHARED) {
-			/* Check memory availability in shmem_file_setup? */
-			vm_flags |= VM_ACCOUNT;
-		} else if (vm_flags & VM_WRITE) {
-			/*
-			 * Private writable mapping: check memory availability
-			 */
-			charged = len >> PAGE_SHIFT;
-			if (security_vm_enough_memory(charged))
-				return -ENOMEM;
-			vm_flags |= VM_ACCOUNT;
-		}
+	/*
+	 * Private writable mapping: check memory availability
+	 */
+	if (accountable_mapping(vm_flags)) {
+		charged = len >> PAGE_SHIFT;
+		if (security_vm_enough_memory(charged))
+			return -ENOMEM;
+		vm_flags |= VM_ACCOUNT;
 	}
 
 	/*
@@ -1184,14 +1194,6 @@
 			goto free_vma;
 	}
 
-	/* We set VM_ACCOUNT in a shared mapping's vm_flags, to inform
-	 * shmem_zero_setup (perhaps called through /dev/zero's ->mmap)
-	 * that memory reservation must be checked; but that reservation
-	 * belongs to shared memory object, not to vma: so now clear it.
-	 */
-	if ((vm_flags & (VM_SHARED|VM_ACCOUNT)) == (VM_SHARED|VM_ACCOUNT))
-		vma->vm_flags &= ~VM_ACCOUNT;
-
 	/* Can addr have changed??
 	 *
 	 * Answer: Yes, several device drivers can do it in their
diff --git a/mm/shmem.c b/mm/shmem.c
index 5d0de96..19d566c 100644
--- a/mm/shmem.c
+++ b/mm/shmem.c
@@ -2628,7 +2628,7 @@
 		goto close_file;
 
 #ifdef CONFIG_SHMEM
-	SHMEM_I(inode)->flags = flags & VM_ACCOUNT;
+	SHMEM_I(inode)->flags = (flags & VM_NORESERVE) ? 0 : VM_ACCOUNT;
 #endif
 	d_instantiate(dentry, inode);
 	inode->i_size = size;