How a quota report accounts for disk space and file usage
The number of files used and the amount of disk space specified in a quota report for a FlexVol volume or a qtree depend on the count of the used data blocks corresponding to every inode in the volume or the qtree.
The block count includes both direct and indirect blocks used for regular and stream files. The blocks used for directories, Access Control Lists (ACLs), stream directories, and metafiles do not get accounted for in the quota report. In case of UNIX sparse files, empty data blocks are not included in the quota report.