Index: llvm/test/tools/llvm-dwarfdump/X86/statistics-dwo.test
===================================================================
--- llvm/test/tools/llvm-dwarfdump/X86/statistics-dwo.test
+++ llvm/test/tools/llvm-dwarfdump/X86/statistics-dwo.test
@@ -72,8 +72,8 @@
 CHECK:      "version": 7,
 CHECK:      "#functions": 3,
 CHECK:      "#functions with location": 3,
-CHECK:      "#inlined functions": 7,
-CHECK:      "#inlined functions with abstract origins": 7,
+CHECK:      "#inlined functions": 8,
+CHECK:      "#inlined functions with abstract origins": 8,
 CHECK:      "#unique source variables": 9,
 CHECK:      "#source variables": 30,
 
@@ -82,8 +82,8 @@
 CHECK:      "#call site entries": 7,
 CHECK:      "sum_all_variables(#bytes in parent scope)": 2817,
 CHECK:      "sum_all_variables(#bytes in parent scope covered by DW_AT_location)": 1160,
-CHECK:      "#bytes within functions": 594,
-CHECK:      "#bytes within inlined functions": 345,
+CHECK:      "#bytes within functions": 524,
+CHECK:      "#bytes within inlined functions": 415,
 CHECK:      "#params": 12,
 CHECK-NEXT: "#params with source location": 12,
 CHECK-NEXT: "#params with type": 12,
Index: llvm/test/tools/llvm-dwarfdump/X86/statistics-v3.test
===================================================================
--- llvm/test/tools/llvm-dwarfdump/X86/statistics-v3.test
+++ llvm/test/tools/llvm-dwarfdump/X86/statistics-v3.test
@@ -67,8 +67,8 @@
 CHECK:      "version": 7,
 CHECK:      "#functions": 3,
 CHECK:      "#functions with location": 3,
-CHECK:      "#inlined functions": 8,
-CHECK:      "#inlined functions with abstract origins": 8,
+CHECK:      "#inlined functions": 9,
+CHECK:      "#inlined functions with abstract origins": 9,
 CHECK:      "#unique source variables": 9,
 CHECK:      "#source variables": 33,
 
@@ -77,8 +77,8 @@
 CHECK:      "#call site entries": 8,
 CHECK:      "sum_all_variables(#bytes in parent scope)": 3072,
 CHECK:      "sum_all_variables(#bytes in parent scope covered by DW_AT_location)": 1188,
-CHECK:      "#bytes within functions": 636,
-CHECK:      "#bytes within inlined functions": 388,
+CHECK:      "#bytes within functions": 566,
+CHECK:      "#bytes within inlined functions": 458,
 CHECK:      "#params": 13,
 CHECK-NEXT: "#params with source location": 13,
 CHECK-NEXT: "#params with type": 13,
Index: llvm/tools/llvm-dwarfdump/Statistics.cpp
===================================================================
--- llvm/tools/llvm-dwarfdump/Statistics.cpp
+++ llvm/tools/llvm-dwarfdump/Statistics.cpp
@@ -462,9 +462,15 @@
     return;
 
   // Handle any kind of lexical scope.
-  const bool IsFunction = Tag == dwarf::DW_TAG_subprogram;
+  const bool HasAbstractOriginAttr =
+      Die.find(dwarf::DW_AT_abstract_origin) != None;
+  const bool IsFunction =
+      ((Tag == dwarf::DW_TAG_subprogram) && !HasAbstractOriginAttr);
   const bool IsBlock = Tag == dwarf::DW_TAG_lexical_block;
-  const bool IsInlinedFunction = Tag == dwarf::DW_TAG_inlined_subroutine;
+  const bool IsInlinedFunction =
+      (Tag == dwarf::DW_TAG_inlined_subroutine ||
+       (Tag == dwarf::DW_TAG_subprogram && HasAbstractOriginAttr));
+
   InlinedVarsTy InlinedVars;
   // Get the vars of the inlined fn, so the locstats
   // reports the missing vars (with coverage 0%).