--- a/flist.c
+++ b/flist.c
@@ -1123,8 +1123,14 @@ struct file_struct *make_file(const char *fname, struct file_list *flist,
 			pool = dir_flist->file_pool;
 		} else
 			pool = flist->file_pool;
-	} else
+	} else {
+#ifdef SUPPORT_ACLS
+		/* Directories need an extra int32 for the default ACL. */
+		if (preserve_acls && S_ISDIR(st.st_mode))
+			extra_len += EXTRA_LEN;
+#endif
 		pool = NULL;
+	}
 
 	if (verbose > 2) {
 		rprintf(FINFO, "[%s] make_file(%s,*,%d)\n",
@@ -1219,7 +1225,10 @@ struct file_struct *make_file(const char *fname, struct file_list *flist,
 	if (always_checksum && am_sender && S_ISREG(st.st_mode))
 		file_checksum(thisname, tmp_sum, st.st_size);
 
-	F_PATHNAME(file) = pathname;
+	if (am_sender)
+		F_PATHNAME(file) = pathname;
+	else if (!pool)
+		F_DEPTH(file) = extra_len / EXTRA_LEN;
 
 	/* This code is only used by the receiver when it is building
 	 * a list of files for a delete pass. */
@@ -1255,12 +1264,7 @@ struct file_struct *make_file(const char *fname, struct file_list *flist,
 /* Only called for temporary file_struct entries created by make_file(). */
 void unmake_file(struct file_struct *file)
 {
-	int extra_cnt = file_extra_cnt + LEN64_BUMP(file);
-#if EXTRA_ROUNDING > 0
-	if (extra_cnt & EXTRA_ROUNDING)
-		extra_cnt = (extra_cnt | EXTRA_ROUNDING) + 1;
-#endif
-	free(REQ_EXTRA(file, extra_cnt));
+	free(REQ_EXTRA(file, F_DEPTH(file)));
 }
 
 static struct file_struct *send_file_name(int f, struct file_list *flist,