struct extent_buffer *next;
        int level = wc->level;
        int ret = 0;
-       bool need_account = false;
 
        generation = btrfs_node_ptr_generation(path->nodes[level],
                                               path->slots[level]);
 
        if (wc->stage == DROP_REFERENCE) {
                if (wc->refs[level - 1] > 1) {
-                       need_account = true;
                        if (level == 1 &&
                            (wc->flags[0] & BTRFS_BLOCK_FLAG_FULL_BACKREF))
                                goto skip;
                wc->reada_slot = 0;
        return 0;
 skip:
-       wc->refs[level - 1] = 0;
-       wc->flags[level - 1] = 0;
        if (wc->stage == DROP_REFERENCE) {
                struct btrfs_ref ref = {
                        .action = BTRFS_DROP_DELAYED_REF,
                 * already accounted them at merge time (replace_path),
                 * thus we could skip expensive subtree trace here.
                 */
-               if (btrfs_root_id(root) != BTRFS_TREE_RELOC_OBJECTID && need_account) {
+               if (btrfs_root_id(root) != BTRFS_TREE_RELOC_OBJECTID &&
+                   wc->refs[level - 1] > 1) {
                        ret = btrfs_qgroup_trace_subtree(trans, next,
                                                         generation, level - 1);
                        if (ret) {
                        goto out_unlock;
        }
 no_delete:
+       wc->refs[level - 1] = 0;
+       wc->flags[level - 1] = 0;
        wc->lookup_info = 1;
        ret = 1;