diff --git a/net/sunrpc/xprtrdma/frwr_ops.c b/net/sunrpc/xprtrdma/frwr_ops.c
index 26b26beef2d4a6dd7ef9d31f09de7fe51504d841..adbf52c6df833b01548e1e08a5d1565c0ec9c5af 100644
--- a/net/sunrpc/xprtrdma/frwr_ops.c
+++ b/net/sunrpc/xprtrdma/frwr_ops.c
@@ -421,7 +421,7 @@ frwr_op_map(struct rpcrdma_xprt *r_xprt, struct rpcrdma_mr_seg *seg,
 			 IB_ACCESS_REMOTE_WRITE | IB_ACCESS_LOCAL_WRITE :
 			 IB_ACCESS_REMOTE_READ;
 
-	DECR_CQCOUNT(&r_xprt->rx_ep);
+	rpcrdma_set_signaled(&r_xprt->rx_ep, &reg_wr->wr);
 	rc = ib_post_send(ia->ri_id->qp, &reg_wr->wr, &bad_wr);
 	if (rc)
 		goto out_senderr;
@@ -486,7 +486,7 @@ frwr_op_unmap_sync(struct rpcrdma_xprt *r_xprt, struct rpcrdma_req *req)
 	struct rpcrdma_ia *ia = &r_xprt->rx_ia;
 	struct rpcrdma_mw *mw, *tmp;
 	struct rpcrdma_frmr *f;
-	int rc;
+	int count, rc;
 
 	dprintk("RPC:       %s: req %p\n", __func__, req);
 
@@ -496,6 +496,7 @@ frwr_op_unmap_sync(struct rpcrdma_xprt *r_xprt, struct rpcrdma_req *req)
 	 * a single ib_post_send() call.
 	 */
 	f = NULL;
+	count = 0;
 	invalidate_wrs = pos = prev = NULL;
 	list_for_each_entry(mw, &req->rl_registered, mw_list) {
 		if ((rep->rr_wc_flags & IB_WC_WITH_INVALIDATE) &&
@@ -505,6 +506,7 @@ frwr_op_unmap_sync(struct rpcrdma_xprt *r_xprt, struct rpcrdma_req *req)
 		}
 
 		pos = __frwr_prepare_linv_wr(mw);
+		count++;
 
 		if (!invalidate_wrs)
 			invalidate_wrs = pos;
@@ -523,7 +525,12 @@ frwr_op_unmap_sync(struct rpcrdma_xprt *r_xprt, struct rpcrdma_req *req)
 	f->fr_invwr.send_flags = IB_SEND_SIGNALED;
 	f->fr_cqe.done = frwr_wc_localinv_wake;
 	reinit_completion(&f->fr_linv_done);
-	INIT_CQCOUNT(&r_xprt->rx_ep);
+
+	/* Initialize CQ count, since there is always a signaled
+	 * WR being posted here.  The new cqcount depends on how
+	 * many SQEs are about to be consumed.
+	 */
+	rpcrdma_init_cqcount(&r_xprt->rx_ep, count);
 
 	/* Transport disconnect drains the receive CQ before it
 	 * replaces the QP. The RPC reply handler won't call us
diff --git a/net/sunrpc/xprtrdma/verbs.c b/net/sunrpc/xprtrdma/verbs.c
index ec74289af7ec90b7f33a2ec2e2157c588ed0eeb3..451f5f27d8af07887f38b8b6368b7cba7c7b52ee 100644
--- a/net/sunrpc/xprtrdma/verbs.c
+++ b/net/sunrpc/xprtrdma/verbs.c
@@ -532,7 +532,7 @@ rpcrdma_ep_create(struct rpcrdma_ep *ep, struct rpcrdma_ia *ia,
 	ep->rep_cqinit = ep->rep_attr.cap.max_send_wr/2 - 1;
 	if (ep->rep_cqinit <= 2)
 		ep->rep_cqinit = 0;	/* always signal? */
-	INIT_CQCOUNT(ep);
+	rpcrdma_init_cqcount(ep, 0);
 	init_waitqueue_head(&ep->rep_connect_wait);
 	INIT_DELAYED_WORK(&ep->rep_connect_worker, rpcrdma_connect_worker);
 
@@ -1311,13 +1311,7 @@ rpcrdma_ep_post(struct rpcrdma_ia *ia,
 	dprintk("RPC:       %s: posting %d s/g entries\n",
 		__func__, send_wr->num_sge);
 
-	if (DECR_CQCOUNT(ep) > 0)
-		send_wr->send_flags = 0;
-	else { /* Provider must take a send completion every now and then */
-		INIT_CQCOUNT(ep);
-		send_wr->send_flags = IB_SEND_SIGNALED;
-	}
-
+	rpcrdma_set_signaled(ep, send_wr);
 	rc = ib_post_send(ia->ri_id->qp, send_wr, &send_wr_fail);
 	if (rc)
 		goto out_postsend_err;
diff --git a/net/sunrpc/xprtrdma/xprt_rdma.h b/net/sunrpc/xprtrdma/xprt_rdma.h
index 6e1bba358203694e79cbc9074554b12053fa45c7..f6ae1b22da476b48d3f9736e7eeaf0625a913b5d 100644
--- a/net/sunrpc/xprtrdma/xprt_rdma.h
+++ b/net/sunrpc/xprtrdma/xprt_rdma.h
@@ -95,8 +95,24 @@ struct rpcrdma_ep {
 	struct delayed_work	rep_connect_worker;
 };
 
-#define INIT_CQCOUNT(ep) atomic_set(&(ep)->rep_cqcount, (ep)->rep_cqinit)
-#define DECR_CQCOUNT(ep) atomic_sub_return(1, &(ep)->rep_cqcount)
+static inline void
+rpcrdma_init_cqcount(struct rpcrdma_ep *ep, int count)
+{
+	atomic_set(&ep->rep_cqcount, ep->rep_cqinit - count);
+}
+
+/* To update send queue accounting, provider must take a
+ * send completion every now and then.
+ */
+static inline void
+rpcrdma_set_signaled(struct rpcrdma_ep *ep, struct ib_send_wr *send_wr)
+{
+	send_wr->send_flags = 0;
+	if (unlikely(atomic_sub_return(1, &ep->rep_cqcount) <= 0)) {
+		rpcrdma_init_cqcount(ep, 0);
+		send_wr->send_flags = IB_SEND_SIGNALED;
+	}
+}
 
 /* Pre-allocate extra Work Requests for handling backward receives
  * and sends. This is a fixed value because the Work Queues are