diff --git a/fs/btrfs/delayed-ref.c b/fs/btrfs/delayed-ref.c
index 430b368..5eed597 100644
--- a/fs/btrfs/delayed-ref.c
+++ b/fs/btrfs/delayed-ref.c
@@ -541,7 +541,6 @@ add_delayed_ref_head(struct btrfs_fs_info *fs_info,
 	struct btrfs_delayed_ref_head *existing;
 	struct btrfs_delayed_ref_head *head_ref = NULL;
 	struct btrfs_delayed_ref_root *delayed_refs;
-	struct btrfs_qgroup_extent_record *qexisting;
 	int count_mod = 1;
 	int must_insert_reserved = 0;
 
@@ -606,9 +605,7 @@ add_delayed_ref_head(struct btrfs_fs_info *fs_info,
 		qrecord->num_bytes = num_bytes;
 		qrecord->old_roots = NULL;
 
-		qexisting = btrfs_qgroup_insert_dirty_extent(delayed_refs,
-							     qrecord);
-		if (qexisting)
+		if(_btrfs_qgroup_insert_dirty_extent(delayed_refs, qrecord))
 			kfree(qrecord);
 	}
 
diff --git a/fs/btrfs/extent-tree.c b/fs/btrfs/extent-tree.c
index 82b912a..cf63150 100644
--- a/fs/btrfs/extent-tree.c
+++ b/fs/btrfs/extent-tree.c
@@ -8307,34 +8307,6 @@ reada:
 	wc->reada_slot = slot;
 }
 
-/*
- * 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)
@@ -8368,7 +8340,8 @@ static int account_leaf_items(struct btrfs_trans_handle *trans,
 
 		num_bytes = btrfs_file_extent_disk_num_bytes(eb, fi);
 
-		ret = record_one_subtree_extent(trans, root, bytenr, num_bytes);
+		ret = btrfs_qgroup_record_dirty_extent(trans, root->fs_info,
+				bytenr, num_bytes, GFP_NOFS);
 		if (ret)
 			return ret;
 	}
@@ -8517,8 +8490,9 @@ walk_down:
 			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);
+			ret = btrfs_qgroup_record_dirty_extent(trans,
+					root->fs_info, child_bytenr,
+					root->nodesize, GFP_NOFS);
 			if (ret)
 				goto out;
 		}
diff --git a/fs/btrfs/qgroup.c b/fs/btrfs/qgroup.c
index 9d4c05b..76d4f67 100644
--- a/fs/btrfs/qgroup.c
+++ b/fs/btrfs/qgroup.c
@@ -1453,9 +1453,9 @@ int btrfs_qgroup_prepare_account_extents(struct btrfs_trans_handle *trans,
 	return ret;
 }
 
-struct btrfs_qgroup_extent_record
-*btrfs_qgroup_insert_dirty_extent(struct btrfs_delayed_ref_root *delayed_refs,
-				  struct btrfs_qgroup_extent_record *record)
+int _btrfs_qgroup_insert_dirty_extent(
+		struct btrfs_delayed_ref_root *delayed_refs,
+		struct btrfs_qgroup_extent_record *record)
 {
 	struct rb_node **p = &delayed_refs->dirty_extent_root.rb_node;
 	struct rb_node *parent_node = NULL;
@@ -1474,12 +1474,41 @@ struct btrfs_qgroup_extent_record
 		else if (bytenr > entry->bytenr)
 			p = &(*p)->rb_right;
 		else
-			return entry;
+			return 1;
 	}
 
 	rb_link_node(&record->node, parent_node, p);
 	rb_insert_color(&record->node, &delayed_refs->dirty_extent_root);
-	return NULL;
+	return 0;
+}
+
+int btrfs_qgroup_record_dirty_extent(struct btrfs_trans_handle *trans,
+		struct btrfs_fs_info *fs_info, u64 bytenr, u64 num_bytes,
+		gfp_t gfp_flag)
+{
+	struct btrfs_qgroup_extent_record *record;
+	struct btrfs_delayed_ref_root *delayed_refs;
+	int ret;
+
+	if (!fs_info->quota_enabled || bytenr == 0 || num_bytes == 0)
+		return 0;
+	if (WARN_ON(trans == NULL))
+		return -EINVAL;
+	record = kmalloc(sizeof(*record), gfp_flag);
+	if (!record)
+		return -ENOMEM;
+
+	delayed_refs = &trans->transaction->delayed_refs;
+	record->bytenr = bytenr;
+	record->num_bytes = num_bytes;
+	record->old_roots = NULL;
+
+	spin_lock(&delayed_refs->lock);
+	ret = _btrfs_qgroup_insert_dirty_extent(delayed_refs, record);
+	spin_unlock(&delayed_refs->lock);
+	if (ret > 0)
+		kfree(record);
+	return 0;
 }
 
 #define UPDATE_NEW	0
diff --git a/fs/btrfs/qgroup.h b/fs/btrfs/qgroup.h
index ecb2c14..f6691e3 100644
--- a/fs/btrfs/qgroup.h
+++ b/fs/btrfs/qgroup.h
@@ -63,9 +63,47 @@ void btrfs_free_qgroup_config(struct btrfs_fs_info *fs_info);
 struct btrfs_delayed_extent_op;
 int btrfs_qgroup_prepare_account_extents(struct btrfs_trans_handle *trans,
 					 struct btrfs_fs_info *fs_info);
-struct btrfs_qgroup_extent_record
-*btrfs_qgroup_insert_dirty_extent(struct btrfs_delayed_ref_root *delayed_refs,
-				  struct btrfs_qgroup_extent_record *record);
+
+/*
+ * Insert one dirty extent record into delayed_refs for qgroup.
+ * Caller must ensure the delayed_refs are already locked and quota is enabled.
+ *
+ * Return 0 if there is no existing dirty extent record for that bytenr, and
+ * insert that record into delayed_refs.
+ * Return > 0 if there is already existing dirty extent record for that bytenr.
+ * Caller then can free the record structure.
+ * Error is not possible
+ *
+ * For caller needs better encapsulated interface, call
+ * btrfs_qgroup_record_dirty_extent(), which will handle locks and memory
+ * allocation.
+ */
+int _btrfs_qgroup_insert_dirty_extent(
+		struct btrfs_delayed_ref_root *delayed_refs,
+		struct btrfs_qgroup_extent_record *record);
+
+/*
+ * Info qgroup to track one extent, so at trans commit time qgroup can
+ * update qgroup accounts for that extent.
+ *
+ * That extent can be either meta or data.
+ * This function can be called several times for any extent and won't cause
+ * any qgroup incorrectness.
+ * As long as dirty extent is recorded, qgroup can hardly go wrong.
+ *
+ * This function should be called when owner of extent is changed and the
+ * code uses hack to avoid normal inc/dev_extent_ref().
+ * For example, swapping two tree blocks in balance or modifying file extent
+ * disk bytenr manually.
+ *
+ * Return 0 if the operation is done.
+ * Return <0 for error, like memory allocation failure or invalid parameter
+ * (NULL trans)
+ */
+int btrfs_qgroup_record_dirty_extent(struct btrfs_trans_handle *trans,
+		struct btrfs_fs_info *fs_info, u64 bytenr, u64 num_bytes,
+		gfp_t gfp_flag);
+
 int
 btrfs_qgroup_account_extent(struct btrfs_trans_handle *trans,
 			    struct btrfs_fs_info *fs_info,
