diff --git a/net/sctp/socket.c b/net/sctp/socket.c
index 3fe906d..9deec43 100644
--- a/net/sctp/socket.c
+++ b/net/sctp/socket.c
@@ -5362,6 +5362,20 @@
 	sctp_association_put(asoc);
 }
 
+/* Do accounting for the receive space on the socket.
+ * Accounting for the association is done in ulpevent.c
+ * We set this as a destructor for the cloned data skbs so that
+ * accounting is done at the correct time.
+ */
+void sctp_sock_rfree(struct sk_buff *skb)
+{
+	struct sock *sk = skb->sk;
+	struct sctp_ulpevent *event = sctp_skb2event(skb);
+
+	atomic_sub(event->rmem_len, &sk->sk_rmem_alloc);
+}
+
+
 /* Helper function to wait for space in the sndbuf.  */
 static int sctp_wait_for_sndbuf(struct sctp_association *asoc, long *timeo_p,
 				size_t msg_len)
@@ -5634,10 +5648,10 @@
 	sctp_skb_for_each(skb, &oldsk->sk_receive_queue, tmp) {
 		event = sctp_skb2event(skb);
 		if (event->asoc == assoc) {
-			sock_rfree(skb);
+			sctp_sock_rfree(skb);
 			__skb_unlink(skb, &oldsk->sk_receive_queue);
 			__skb_queue_tail(&newsk->sk_receive_queue, skb);
-			skb_set_owner_r(skb, newsk);
+			sctp_skb_set_owner_r(skb, newsk);
 		}
 	}
 
@@ -5665,10 +5679,10 @@
 		sctp_skb_for_each(skb, &oldsp->pd_lobby, tmp) {
 			event = sctp_skb2event(skb);
 			if (event->asoc == assoc) {
-				sock_rfree(skb);
+				sctp_sock_rfree(skb);
 				__skb_unlink(skb, &oldsp->pd_lobby);
 				__skb_queue_tail(queue, skb);
-				skb_set_owner_r(skb, newsk);
+				sctp_skb_set_owner_r(skb, newsk);
 			}
 		}
 
diff --git a/net/sctp/ulpevent.c b/net/sctp/ulpevent.c
index ee236784..a015283 100644
--- a/net/sctp/ulpevent.c
+++ b/net/sctp/ulpevent.c
@@ -55,10 +55,13 @@
 
 
 /* Initialize an ULP event from an given skb.  */
-SCTP_STATIC void sctp_ulpevent_init(struct sctp_ulpevent *event, int msg_flags)
+SCTP_STATIC void sctp_ulpevent_init(struct sctp_ulpevent *event,
+				    int msg_flags,
+				    unsigned int len)
 {
 	memset(event, 0, sizeof(struct sctp_ulpevent));
 	event->msg_flags = msg_flags;
+	event->rmem_len = len;
 }
 
 /* Create a new sctp_ulpevent.  */
@@ -73,7 +76,7 @@
 		goto fail;
 
 	event = sctp_skb2event(skb);
-	sctp_ulpevent_init(event, msg_flags);
+	sctp_ulpevent_init(event, msg_flags, skb->truesize);
 
 	return event;
 
@@ -101,17 +104,16 @@
 	sctp_association_hold((struct sctp_association *)asoc);
 	skb = sctp_event2skb(event);
 	event->asoc = (struct sctp_association *)asoc;
-	atomic_add(skb->truesize, &event->asoc->rmem_alloc);
-	skb_set_owner_r(skb, asoc->base.sk);
+	atomic_add(event->rmem_len, &event->asoc->rmem_alloc);
+	sctp_skb_set_owner_r(skb, asoc->base.sk);
 }
 
 /* A simple destructor to give up the reference to the association. */
 static inline void sctp_ulpevent_release_owner(struct sctp_ulpevent *event)
 {
 	struct sctp_association *asoc = event->asoc;
-	struct sk_buff *skb = sctp_event2skb(event);
 
-	atomic_sub(skb->truesize, &asoc->rmem_alloc);
+	atomic_sub(event->rmem_len, &asoc->rmem_alloc);
 	sctp_association_put(asoc);
 }
 
@@ -372,7 +374,7 @@
 
 	/* Embed the event fields inside the cloned skb.  */
 	event = sctp_skb2event(skb);
-	sctp_ulpevent_init(event, MSG_NOTIFICATION);
+	sctp_ulpevent_init(event, MSG_NOTIFICATION, skb->truesize);
 
 	sre = (struct sctp_remote_error *)
 		skb_push(skb, sizeof(struct sctp_remote_error));
@@ -464,7 +466,7 @@
 
 	/* Embed the event fields inside the cloned skb.  */
 	event = sctp_skb2event(skb);
-	sctp_ulpevent_init(event, MSG_NOTIFICATION);
+	sctp_ulpevent_init(event, MSG_NOTIFICATION, skb->truesize);
 
 	ssf = (struct sctp_send_failed *)
 		skb_push(skb, sizeof(struct sctp_send_failed));
@@ -682,8 +684,11 @@
 	/* Embed the event fields inside the cloned skb.  */
 	event = sctp_skb2event(skb);
 
-	/* Initialize event with flags 0.  */
-	sctp_ulpevent_init(event, 0);
+	/* Initialize event with flags 0  and correct length
+	 * Since this is a clone of the original skb, only account for
+	 * the data of this chunk as other chunks will be accounted separately.
+	 */
+	sctp_ulpevent_init(event, 0, skb->len + sizeof(struct sk_buff));
 
 	sctp_ulpevent_receive_data(event, asoc);
 
diff --git a/net/sctp/ulpqueue.c b/net/sctp/ulpqueue.c
index 575e556..e1d1442 100644
--- a/net/sctp/ulpqueue.c
+++ b/net/sctp/ulpqueue.c
@@ -309,7 +309,7 @@
  			if (!new)
  				return NULL;	/* try again later */
 
- 			new->sk = f_frag->sk;
+ 			sctp_skb_set_owner_r(new, f_frag->sk);
 
  			skb_shinfo(new)->frag_list = pos;
  		} else