diff --git a/lib/is-cjs-esm-bridge.js b/lib/is-cjs-esm-bridge.js
deleted file mode 100644
index a7dd3093..00000000
--- a/lib/is-cjs-esm-bridge.js
+++ /dev/null
@@ -1,10 +0,0 @@
-module.exports = ({ functions }) => {
-  // https://github.com/nodejs/node/blob/v12.1.0/lib/internal/modules/esm/create_dynamic_module.js#L11-L19
-  return functions.length === 3 &&
-  functions[0].functionName === '' &&
-  functions[0].isBlockCoverage === true &&
-  functions[1].functionName === 'get' &&
-  functions[1].isBlockCoverage === false &&
-  functions[2].functionName === 'set' &&
-  functions[2].isBlockCoverage === true
-}
diff --git a/lib/report.js b/lib/report.js
index e1671ca0..a69a5595 100644
--- a/lib/report.js
+++ b/lib/report.js
@@ -14,7 +14,6 @@ const { pathToFileURL, fileURLToPath } = require('url')
 const getSourceMapFromFile = require('./source-map-from-file')
 // TODO: switch back to @c88/v8-coverage once patch is landed.
 const v8toIstanbul = require('v8-to-istanbul')
-const isCjsEsmBridgeCov = require('./is-cjs-esm-bridge')
 const util = require('util')
 const debuglog = util.debuglog('c8')
 
@@ -106,7 +105,6 @@ class Report {
       v8ProcessCov = this._getMergedProcessCov()
     }
     const resultCountPerPath = new Map()
-    const possibleCjsEsmBridges = new Map()
 
     for (const v8ScriptCov of v8ProcessCov.result) {
       try {
@@ -125,26 +123,13 @@ class Report {
           resultCountPerPath.set(path, 0)
         }
 
-        if (isCjsEsmBridgeCov(v8ScriptCov)) {
-          possibleCjsEsmBridges.set(converter, {
-            path,
-            functions: v8ScriptCov.functions
-          })
-        } else {
-          converter.applyCoverage(v8ScriptCov.functions)
-          map.merge(converter.toIstanbul())
-        }
+        converter.applyCoverage(v8ScriptCov.functions)
+        map.merge(converter.toIstanbul())
       } catch (err) {
         debuglog(`file: ${v8ScriptCov.url} error: ${err.stack}`)
       }
     }
 
-    for (const [converter, { path, functions }] of possibleCjsEsmBridges) {
-      if (resultCountPerPath.get(path) <= 1) {
-        converter.applyCoverage(functions)
-        map.merge(converter.toIstanbul())
-      }
-    }
     this._allCoverageFiles = map
     return this._allCoverageFiles
   }
diff --git a/test/integration.js.snap b/test/integration.js.snap
index 08cb2402..bd6c8fa5 100644
--- a/test/integration.js.snap
+++ b/test/integration.js.snap
@@ -156,7 +156,7 @@ hey
 ---------------------------------------|---------|----------|---------|---------|------------------------
 File                                   | % Stmts | % Branch | % Funcs | % Lines | Uncovered Line #s      
 ---------------------------------------|---------|----------|---------|---------|------------------------
-All files                              |    3.47 |    12.24 |    6.38 |    3.47 |                        
+All files                              |    3.52 |     12.5 |    6.52 |    3.52 |                        
  c8                                    |       0 |        0 |       0 |       0 |                        
   index.js                             |       0 |        0 |       0 |       0 | 1                      
  c8/bin                                |       0 |        0 |       0 |       0 |                        
@@ -166,9 +166,8 @@ All files                              |    3.47 |    12.24 |    6.38 |    3.47
   prettify.js                          |       0 |        0 |       0 |       0 | 1-2                    
   sorter.js                            |       0 |        0 |       0 |       0 | 1-196                  
  c8/lib                                |       0 |        0 |       0 |       0 |                        
-  is-cjs-esm-bridge.js                 |       0 |        0 |       0 |       0 | 1-10                   
   parse-args.js                        |       0 |        0 |       0 |       0 | 1-224                  
-  report.js                            |       0 |        0 |       0 |       0 | 1-417                  
+  report.js                            |       0 |        0 |       0 |       0 | 1-402                  
   source-map-from-file.js              |       0 |        0 |       0 |       0 | 1-100                  
  c8/lib/commands                       |       0 |        0 |       0 |       0 |                        
   check-coverage.js                    |       0 |        0 |       0 |       0 | 1-70                   
@@ -522,7 +521,7 @@ hey
 ---------------------------------------|---------|----------|---------|---------|------------------------
 File                                   | % Stmts | % Branch | % Funcs | % Lines | Uncovered Line #s      
 ---------------------------------------|---------|----------|---------|---------|------------------------
-All files                              |    3.47 |    12.24 |    6.38 |    3.47 |                        
+All files                              |    3.52 |     12.5 |    6.52 |    3.52 |                        
  c8                                    |       0 |        0 |       0 |       0 |                        
   index.js                             |       0 |        0 |       0 |       0 | 1                      
  c8/bin                                |       0 |        0 |       0 |       0 |                        
@@ -532,9 +531,8 @@ All files                              |    3.47 |    12.24 |    6.38 |    3.47
   prettify.js                          |       0 |        0 |       0 |       0 | 1-2                    
   sorter.js                            |       0 |        0 |       0 |       0 | 1-196                  
  c8/lib                                |       0 |        0 |       0 |       0 |                        
-  is-cjs-esm-bridge.js                 |       0 |        0 |       0 |       0 | 1-10                   
   parse-args.js                        |       0 |        0 |       0 |       0 | 1-224                  
-  report.js                            |       0 |        0 |       0 |       0 | 1-417                  
+  report.js                            |       0 |        0 |       0 |       0 | 1-402                  
   source-map-from-file.js              |       0 |        0 |       0 |       0 | 1-100                  
  c8/lib/commands                       |       0 |        0 |       0 |       0 |                        
   check-coverage.js                    |       0 |        0 |       0 |       0 | 1-70