diff --git a/fs/btrfs/extent-tree.c b/fs/btrfs/extent-tree.c
index e563e5a..4b89680a 100644
--- a/fs/btrfs/extent-tree.c
+++ b/fs/btrfs/extent-tree.c
@@ -8108,21 +8108,47 @@
 }
 
 /*
- * TODO: Modify related function to add related node/leaf to dirty_extent_root,
- * for later qgroup accounting.
- *
- * Current, this function does nothing.
+ * These may not be seen by the usual inc/dec ref code so we have to
+ * add them here.
  */
+static int record_one_subtree_extent(struct btrfs_trans_handle *trans,
+				     struct btrfs_root *root, u64 bytenr,
+				     u64 num_bytes)
+{
+	struct btrfs_qgroup_extent_record *qrecord;
+	struct btrfs_delayed_ref_root *delayed_refs;
+
+	qrecord = kmalloc(sizeof(*qrecord), GFP_NOFS);
+	if (!qrecord)
+		return -ENOMEM;
+
+	qrecord->bytenr = bytenr;
+	qrecord->num_bytes = num_bytes;
+	qrecord->old_roots = NULL;
+
+	delayed_refs = &trans->transaction->delayed_refs;
+	spin_lock(&delayed_refs->lock);
+	if (btrfs_qgroup_insert_dirty_extent(delayed_refs, qrecord))
+		kfree(qrecord);
+	spin_unlock(&delayed_refs->lock);
+
+	return 0;
+}
+
 static int account_leaf_items(struct btrfs_trans_handle *trans,
 			      struct btrfs_root *root,
 			      struct extent_buffer *eb)
 {
 	int nr = btrfs_header_nritems(eb);
-	int i, extent_type;
+	int i, extent_type, ret;
 	struct btrfs_key key;
 	struct btrfs_file_extent_item *fi;
 	u64 bytenr, num_bytes;
 
+	/* We can be called directly from walk_up_proc() */
+	if (!root->fs_info->quota_enabled)
+		return 0;
+
 	for (i = 0; i < nr; i++) {
 		btrfs_item_key_to_cpu(eb, &key, i);
 
@@ -8141,6 +8167,10 @@
 			continue;
 
 		num_bytes = btrfs_file_extent_disk_num_bytes(eb, fi);
+
+		ret = record_one_subtree_extent(trans, root, bytenr, num_bytes);
+		if (ret)
+			return ret;
 	}
 	return 0;
 }
@@ -8209,8 +8239,6 @@
 
 /*
  * root_eb is the subtree root and is locked before this function is called.
- * TODO: Modify this function to mark all (including complete shared node)
- * to dirty_extent_root to allow it get accounted in qgroup.
  */
 static int account_shared_subtree(struct btrfs_trans_handle *trans,
 				  struct btrfs_root *root,
@@ -8288,6 +8316,11 @@
 			btrfs_tree_read_lock(eb);
 			btrfs_set_lock_blocking_rw(eb, BTRFS_READ_LOCK);
 			path->locks[level] = BTRFS_READ_LOCK_BLOCKING;
+
+			ret = record_one_subtree_extent(trans, root, child_bytenr,
+							root->nodesize);
+			if (ret)
+				goto out;
 		}
 
 		if (level == 0) {
diff --git a/fs/btrfs/qgroup.c b/fs/btrfs/qgroup.c
index fd0a196..5279fda 100644
--- a/fs/btrfs/qgroup.c
+++ b/fs/btrfs/qgroup.c
@@ -1462,6 +1462,8 @@
 	struct btrfs_qgroup_extent_record *entry;
 	u64 bytenr = record->bytenr;
 
+	assert_spin_locked(&delayed_refs->lock);
+
 	while (*p) {
 		parent_node = *p;
 		entry = rb_entry(parent_node, struct btrfs_qgroup_extent_record,