diff --git a/sys/kern/kern_exit.c b/sys/kern/kern_exit.c
index 9be54de163d..49192bfdb79 100644
--- a/sys/kern/kern_exit.c
+++ b/sys/kern/kern_exit.c
@@ -765,12 +765,12 @@ proc_reap(struct thread *td, struct proc *p, int *status, int options,
 	/*
 	 * Destroy resource accounting information associated with the process.
 	 */
-	racct_proc_exit(p);
 #ifdef RACCT
-	PROC_LOCK(p->p_pptr);
-	racct_sub(p->p_pptr, RACCT_NPROC, 1);
-	PROC_UNLOCK(p->p_pptr);
+	PROC_LOCK(p);
+	racct_sub(p, RACCT_NPROC, 1);
+	PROC_UNLOCK(p);
 #endif
+	racct_proc_exit(p);
 
 	/*
 	 * Free credentials, arguments, and sigacts.
@@ -929,25 +929,13 @@ loop:
 void
 proc_reparent(struct proc *child, struct proc *parent)
 {
-#ifdef RACCT
-	int locked;
-#endif
 
 	sx_assert(&proctree_lock, SX_XLOCKED);
 	PROC_LOCK_ASSERT(child, MA_OWNED);
 	if (child->p_pptr == parent)
 		return;
 
-#ifdef RACCT
-	locked = PROC_LOCKED(parent);
-	if (!locked)
-		PROC_LOCK(parent);
-	racct_add_force(parent, RACCT_NPROC, 1);
-	if (!locked)
-		PROC_UNLOCK(parent);
-#endif
 	PROC_LOCK(child->p_pptr);
-	racct_sub(child->p_pptr, RACCT_NPROC, 1);
 	sigqueue_take(child->p_ksi);
 	PROC_UNLOCK(child->p_pptr);
 	LIST_REMOVE(child, p_sibling);
diff --git a/sys/kern/kern_fork.c b/sys/kern/kern_fork.c
index df2b72590e5..0a27cc02040 100644
--- a/sys/kern/kern_fork.c
+++ b/sys/kern/kern_fork.c
@@ -806,14 +806,6 @@ fork1(struct thread *td, int flags, int pages, struct proc **procp,
 		return (fork_norfproc(td, flags));
 	}
 
-#ifdef RACCT
-	PROC_LOCK(p1);
-	error = racct_add(p1, RACCT_NPROC, 1);
-	PROC_UNLOCK(p1);
-	if (error != 0)
-		return (EAGAIN);
-#endif
-
 #ifdef PROCDESC
 	/*
 	 * If required, create a process descriptor in the parent first; we
@@ -822,14 +814,8 @@ fork1(struct thread *td, int flags, int pages, struct proc **procp,
 	 */
 	if (flags & RFPROCDESC) {
 		error = falloc(td, &fp_procdesc, procdescp, 0);
-		if (error != 0) {
-#ifdef RACCT
-			PROC_LOCK(p1);
-			racct_sub(p1, RACCT_NPROC, 1);
-			PROC_UNLOCK(p1);
-#endif
+		if (error != 0)
 			return (error);
-		}
 	}
 #endif
 
@@ -920,7 +906,8 @@ fork1(struct thread *td, int flags, int pages, struct proc **procp,
 	 * After fork, there is exactly one thread running.
 	 */
 	PROC_LOCK(newproc);
-	error = racct_set(newproc, RACCT_NTHR, 1);
+	error = racct_add(newproc, RACCT_NPROC, 1);
+	error += racct_add(newproc, RACCT_NTHR, 1);
 	PROC_UNLOCK(newproc);
 	if (error != 0) {
 		error = EAGAIN;
@@ -977,11 +964,6 @@ fail1:
 		fdrop(fp_procdesc, td);
 #endif
 	pause("fork", hz / 2);
-#ifdef RACCT
-	PROC_LOCK(p1);
-	racct_sub(p1, RACCT_NPROC, 1);
-	PROC_UNLOCK(p1);
-#endif
 	return (error);
 }