diff --git a/tests/btrfs/301 b/tests/btrfs/301
new file mode 100755
index 000000000..527c25230
--- /dev/null
+++ b/tests/btrfs/301
@@ -0,0 +1,418 @@
+#! /bin/bash
+# SPDX-License-Identifier: GPL-2.0
+# Copyright (c) 2023 Meta Platforms, Inc.  All Rights Reserved.
+#
+# FS QA Test 301
+#
+# Test common btrfs simple quotas scenarios involving sharing extents and
+# removing them in various orders.
+#
+. ./common/preamble
+_begin_fstest auto quick qgroup copy_range snapshot
+
+# Import common functions.
+# . ./common/filter
+
+# real QA test starts here
+
+# Modify as appropriate.
+_supported_fs btrfs
+_require_scratch
+_require_scratch_enable_simple_quota
+
+subv=$SCRATCH_MNT/subv
+nested=$SCRATCH_MNT/subv/nested
+snap=$SCRATCH_MNT/snap
+k=1024
+m=$(($k * $k))
+nr_fill=1024
+fill_sz=$((8 * $k))
+total_fill=$(($nr_fill * $fill_sz))
+eb_sz=$((16 * $k))
+ext_sz=$((128 * m))
+limit_nr=8
+limit=$(($ext_sz * $limit_nr))
+
+get_qgroup_usage()
+{
+	local qgroupid=$1
+
+	$BTRFS_UTIL_PROG qgroup show --sync --raw $SCRATCH_MNT | grep "$qgroupid" | $AWK_PROG '{print $3}'
+}
+
+get_subvol_usage()
+{
+	local subvolid=$1
+	get_qgroup_usage "0/$subvolid"
+}
+
+count_subvol_owned_metadata()
+{
+	local subvolid=$1
+	# find nodes and leaves owned by the subvol, then get unique offsets
+	# to account for snapshots sharing metadata.
+	count=$($BTRFS_UTIL_PROG inspect-internal dump-tree $SCRATCH_DEV | \
+		grep "owner $subvolid" | awk '{print $2}' | sort | uniq | wc -l)
+	# output bytes rather than number of metadata blocks
+	echo $(($count * $eb_sz))
+}
+
+check_qgroup_usage()
+{
+	local qgroupid=$1
+	local expected=$2
+	local actual=$(get_qgroup_usage $qgroupid)
+
+	[ $expected -eq $actual ] || _fail "qgroup $qgroupid mismatched usage $actual vs $expected"
+}
+
+check_subvol_usage()
+{
+	local subvolid=$1
+	local expected_data=$2
+	# need to sync to see updated usage numbers.
+	# could probably improve by placing syncs only where they are strictly
+	# needed after actual operations, but it is more error prone.
+	sync
+
+	local expected_meta=$(count_subvol_owned_metadata $subvolid)
+	local actual=$(get_subvol_usage $subvolid)
+	local expected=$(($expected_data + $expected_meta))
+
+	[ $expected -eq $actual ] || _fail "subvol $subvolid mismatched usage $actual vs $expected (expected data $expected_data expected meta $expected_meta diff $(($actual - $expected)))"
+	echo "OK $subvolid $expected_data $expected_meta $actual" >> $seqres.full
+}
+
+set_subvol_limit()
+{
+	local subvolid=$1
+	local limit=$2
+
+	$BTRFS_UTIL_PROG qgroup limit $2 0/$1 $SCRATCH_MNT
+}
+
+sync_check_subvol_usage()
+{
+	sync
+	check_subvol_usage $@
+}
+
+trigger_cleaner()
+{
+	$BTRFS_UTIL_PROG filesystem sync $SCRATCH_MNT
+	sleep 1
+	$BTRFS_UTIL_PROG filesystem sync $SCRATCH_MNT
+}
+
+cycle_mount_check_subvol_usage()
+{
+	_scratch_cycle_mount
+	check_subvol_usage $@
+}
+
+
+do_write()
+{
+	local file=$1
+	local sz=$2
+
+	$XFS_IO_PROG -fc "pwrite -q 0 $sz" $file
+	local ret=$?
+	return $ret
+}
+
+do_enospc_write()
+{
+	local file=$1
+	local sz=$2
+
+	do_write $file $sz 2>/dev/null && _fail "write expected enospc"
+}
+
+do_falloc()
+{
+	local file=$1
+	local sz=$2
+
+	$XFS_IO_PROG -fc "falloc 0 $sz" $file
+}
+
+do_enospc_falloc()
+{
+	local file=$1
+	local sz=$2
+
+	do_falloc $file $sz 2>/dev/null && _fail "falloc expected enospc"
+}
+
+enable_quota()
+{
+	local mode=$1
+
+	[ $mode == "n" ] && return
+	arg=$([ $mode == "s" ] && echo "--simple")
+
+	$BTRFS_UTIL_PROG quota enable $arg $SCRATCH_MNT
+}
+
+prepare()
+{
+	_scratch_mkfs >> $seqres.full
+	_scratch_mount
+	enable_quota "s"
+	$BTRFS_UTIL_PROG subvolume create $subv >> $seqres.full
+	set_subvol_limit 256 $limit
+	check_subvol_usage 256 0
+
+	# Create a bunch of little filler files to generate several levels in
+	# the btree, to make snapshotting sharing scenarios complex enough.
+	$FIO_PROG --name=filler --directory=$subv --rw=randwrite --nrfiles=$nr_fill --filesize=$fill_sz >/dev/null 2>&1
+	check_subvol_usage 256 $total_fill
+
+	# Create a single file whose extents we will explicitly share/unshare.
+	do_write $subv/f $ext_sz
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+}
+
+prepare_snapshotted()
+{
+	prepare
+	$BTRFS_UTIL_PROG subvolume snapshot $subv $snap >> $seqres.full
+	echo "snapshot" >> $seqres.full
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+}
+
+prepare_nested()
+{
+	prepare
+	$BTRFS_UTIL_PROG qgroup create 1/100 $SCRATCH_MNT
+	$BTRFS_UTIL_PROG qgroup assign 0/256 1/100 $SCRATCH_MNT >> $seqres.full
+	$BTRFS_UTIL_PROG subvolume create $nested >> $seqres.full
+	do_write $nested/f $ext_sz
+	check_subvol_usage 257 $ext_sz
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	local subv_usage=$(get_subvol_usage 256)
+	local nested_usage=$(get_subvol_usage 257)
+	check_qgroup_usage 1/100 $(($subv_usage + $nested_usage))
+}
+
+basic_accounting()
+{
+	prepare
+	echo "basic" >> $seqres.full
+	echo "delete file" >> $seqres.full
+	rm $subv/f
+	check_subvol_usage 256 $total_fill
+	cycle_mount_check_subvol_usage 256 $total_fill
+	do_write $subv/tmp 512M
+	rm $subv/tmp
+	do_write $subv/tmp 512M
+	rm $subv/tmp
+	do_enospc_falloc $subv/large_falloc 2G
+	do_enospc_write $subv/large 2G
+	_scratch_unmount
+}
+
+reservation_accounting()
+{
+	prepare
+	for i in $(seq 10); do
+		do_write $subv/tmp 512M
+		rm $subv/tmp
+	done
+	do_enospc_write $subv/large 2G
+	_scratch_unmount
+}
+
+snapshot_accounting()
+{
+	prepare_snapshotted
+	echo "unshare snapshot metadata" >> $seqres.full
+	touch $snap/f
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+	echo "unshare snapshot data" >> $seqres.full
+	do_write $snap/f $ext_sz
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 $ext_sz
+	echo "delete snapshot file" >> $seqres.full
+	rm $snap/f
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+	echo "delete original file" >> $seqres.full
+	rm $subv/f
+	check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	cycle_mount_check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	_scratch_unmount
+}
+
+delete_subvol_file()
+{
+	prepare_snapshotted
+	echo "delete subvol file first" >> $seqres.full
+	rm $subv/f
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+	rm $snap/f
+	trigger_cleaner
+	check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	cycle_mount_check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	_scratch_unmount
+}
+
+delete_snapshot_file()
+{
+	prepare_snapshotted
+	echo "delete snapshot file first" >> $seqres.full
+	rm $snap/f
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+	rm $subv/f
+	check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	cycle_mount_check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	_scratch_unmount
+}
+
+delete_subvol()
+{
+	echo "del sv" > /dev/ksmg
+	prepare_snapshotted
+	echo "delete subvol first" >> $seqres.full
+	$BTRFS_UTIL_PROG subvolume delete $subv >> $seqres.full
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+	rm $snap/f
+	trigger_cleaner
+	check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	$BTRFS_UTIL_PROG subvolume delete $snap >> $seqres.full
+	trigger_cleaner
+	check_subvol_usage 256 0
+	check_subvol_usage 257 0
+	cycle_mount_check_subvol_usage 256 0
+	check_subvol_usage 257 0
+	_scratch_unmount
+}
+
+delete_snapshot()
+{
+	echo "del snap" > /dev/ksmg
+	prepare_snapshotted
+	echo "delete snapshot first" >> $seqres.full
+	$BTRFS_UTIL_PROG subvolume delete $snap >> $seqres.full
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	check_subvol_usage 257 0
+	$BTRFS_UTIL_PROG subvolume delete $subv >> $seqres.full
+	trigger_cleaner
+	check_subvol_usage 256 0
+	check_subvol_usage 257 0
+	_scratch_unmount
+}
+
+nested_accounting()
+{
+	echo "nested" > /dev/ksmg
+	prepare_nested
+	echo "nested" >> $seqres.full
+	echo "delete file" >> $seqres.full
+	rm $subv/f
+	check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 $ext_sz
+	local subv_usage=$(get_subvol_usage 256)
+	local nested_usage=$(get_subvol_usage 257)
+	check_qgroup_usage 1/100 $(($subv_usage + $nested_usage))
+	rm $nested/f
+	check_subvol_usage 256 $total_fill
+	check_subvol_usage 257 0
+	subv_usage=$(get_subvol_usage 256)
+	nested_usage=$(get_subvol_usage 257)
+	check_qgroup_usage 1/100 $(($subv_usage + $nested_usage))
+	_scratch_unmount
+}
+
+enable_mature()
+{
+	echo "mature" > /dev/ksmg
+	_scratch_mkfs >> $seqres.full
+	_scratch_mount
+	$BTRFS_UTIL_PROG subvolume create $subv >> $seqres.full
+	do_write $subv/f $ext_sz
+	sync
+	enable_quota "s"
+	set_subvol_limit 256 $limit
+	_scratch_cycle_mount
+	usage=$(get_subvol_usage 256)
+	[ $usage -lt $ext_sz ] || _fail "captured usage from before enable $usage"
+	do_write $subv/g $ext_sz
+	usage=$(get_subvol_usage 256)
+	[ $usage -lt $ext_sz ] && "failed to capture usage after enable $usage"
+	check_subvol_usage 256 $ext_sz
+	rm $subv/f
+	check_subvol_usage 256 $ext_sz
+	_scratch_cycle_mount
+	rm $subv/g
+	check_subvol_usage 256 0
+	_scratch_unmount
+}
+
+reflink_accounting()
+{
+	prepare
+	# do more reflinks than would fit
+	for i in $(seq $(($limit_nr * 2))); do
+		cp --reflink=always $subv/f $subv/f.i
+	done
+	# no additional data usage from reflinks
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	_scratch_unmount
+}
+
+delete_link()
+{
+	prepare
+	cp --reflink=always $subv/f $subv/f.link
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	rm $subv/f.link
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	rm $subv/f
+	check_subvol_usage 256 $(($total_fill))
+	_scratch_unmount
+}
+
+delete_linked()
+{
+	prepare
+	cp --reflink=always $subv/f $subv/f.link
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	rm $subv/f
+	check_subvol_usage 256 $(($total_fill + $ext_sz))
+	rm $subv/f.link
+	check_subvol_usage 256 $(($total_fill))
+	_scratch_unmount
+}
+
+basic_accounting
+reservation_accounting
+snapshot_accounting
+delete_subvol_file
+delete_snapshot_file
+delete_subvol
+delete_snapshot
+nested_accounting
+enable_mature
+reflink_accounting
+delete_link
+delete_linked
+
+echo "Silence is golden"
+
+# success, all done
+status=0
+exit
diff --git a/tests/btrfs/301.out b/tests/btrfs/301.out
new file mode 100644
index 000000000..4025504e4
--- /dev/null
+++ b/tests/btrfs/301.out
@@ -0,0 +1,2 @@
+QA output created by 301
+Silence is golden
