struct btrfs_block_rsv *block_rsv = &root->fs_info->delalloc_block_rsv;
        u64 to_reserve;
        int nr_extents;
+       int reserved_extents;
        int ret;
 
        if (btrfs_transaction_in_commit(root->fs_info))
 
        num_bytes = ALIGN(num_bytes, root->sectorsize);
 
-       spin_lock(&BTRFS_I(inode)->accounting_lock);
        nr_extents = atomic_read(&BTRFS_I(inode)->outstanding_extents) + 1;
-       if (nr_extents > BTRFS_I(inode)->reserved_extents) {
-               nr_extents -= BTRFS_I(inode)->reserved_extents;
+       reserved_extents = atomic_read(&BTRFS_I(inode)->reserved_extents);
+
+       if (nr_extents > reserved_extents) {
+               nr_extents -= reserved_extents;
                to_reserve = calc_trans_metadata_size(root, nr_extents);
        } else {
                nr_extents = 0;
                to_reserve = 0;
        }
-       spin_unlock(&BTRFS_I(inode)->accounting_lock);
+
        to_reserve += calc_csum_metadata_size(inode, num_bytes);
        ret = reserve_metadata_bytes(NULL, root, block_rsv, to_reserve, 1);
        if (ret)
                return ret;
 
-       spin_lock(&BTRFS_I(inode)->accounting_lock);
-       BTRFS_I(inode)->reserved_extents += nr_extents;
+       atomic_add(nr_extents, &BTRFS_I(inode)->reserved_extents);
        atomic_inc(&BTRFS_I(inode)->outstanding_extents);
-       spin_unlock(&BTRFS_I(inode)->accounting_lock);
 
        block_rsv_add_bytes(block_rsv, to_reserve, 1);
 
        struct btrfs_root *root = BTRFS_I(inode)->root;
        u64 to_free;
        int nr_extents;
+       int reserved_extents;
 
        num_bytes = ALIGN(num_bytes, root->sectorsize);
        atomic_dec(&BTRFS_I(inode)->outstanding_extents);
        WARN_ON(atomic_read(&BTRFS_I(inode)->outstanding_extents) < 0);
 
-       spin_lock(&BTRFS_I(inode)->accounting_lock);
-       nr_extents = atomic_read(&BTRFS_I(inode)->outstanding_extents);
-       if (nr_extents < BTRFS_I(inode)->reserved_extents) {
-               nr_extents = BTRFS_I(inode)->reserved_extents - nr_extents;
-               BTRFS_I(inode)->reserved_extents -= nr_extents;
-       } else {
-               nr_extents = 0;
-       }
-       spin_unlock(&BTRFS_I(inode)->accounting_lock);
+       reserved_extents = atomic_read(&BTRFS_I(inode)->reserved_extents);
+       do {
+               int old, new;
+
+               nr_extents = atomic_read(&BTRFS_I(inode)->outstanding_extents);
+               if (nr_extents >= reserved_extents) {
+                       nr_extents = 0;
+                       break;
+               }
+               old = reserved_extents;
+               nr_extents = reserved_extents - nr_extents;
+               new = reserved_extents - nr_extents;
+               old = atomic_cmpxchg(&BTRFS_I(inode)->reserved_extents,
+                                    reserved_extents, new);
+               if (likely(old == reserved_extents))
+                       break;
+               reserved_extents = old;
+       } while (1);
 
        to_free = calc_csum_metadata_size(inode, num_bytes);
        if (nr_extents > 0)
 
        ei->index_cnt = (u64)-1;
        ei->last_unlink_trans = 0;
 
-       spin_lock_init(&ei->accounting_lock);
        atomic_set(&ei->outstanding_extents, 0);
-       ei->reserved_extents = 0;
+       atomic_set(&ei->reserved_extents, 0);
 
        ei->ordered_data_close = 0;
        ei->orphan_meta_reserved = 0;
        WARN_ON(!list_empty(&inode->i_dentry));
        WARN_ON(inode->i_data.nrpages);
        WARN_ON(atomic_read(&BTRFS_I(inode)->outstanding_extents));
-       WARN_ON(BTRFS_I(inode)->reserved_extents);
+       WARN_ON(atomic_read(&BTRFS_I(inode)->reserved_extents));
 
        /*
         * This can happen where we create an inode, but somebody else also