diff --git a/services/surfaceflinger/SurfaceFlinger.cpp b/services/surfaceflinger/SurfaceFlinger.cpp
index 5364adf..a6e8ff9 100644
--- a/services/surfaceflinger/SurfaceFlinger.cpp
+++ b/services/surfaceflinger/SurfaceFlinger.cpp
@@ -3268,7 +3268,6 @@
                     if (!transactionIsReadyToBeApplied(transaction.isAutoTimestamp,
                                                        transaction.desiredPresentTime,
                                                        transaction.states,
-                                                       false /* updateTransactionCounters*/,
                                                        pendingBuffers)) {
                         setTransactionFlags(eTransactionFlushNeeded);
                         break;
@@ -3293,13 +3292,9 @@
                 const auto& transaction = mTransactionQueue.front();
                 bool pendingTransactions = mPendingTransactionQueues.find(transaction.applyToken) !=
                         mPendingTransactionQueues.end();
-                // Call transactionIsReadyToBeApplied first in case we need to
-                // incrementPendingBufferCount and keep track of pending buffers
-                // if the transaction contains a buffer.
                 if (!transactionIsReadyToBeApplied(transaction.isAutoTimestamp,
                                                    transaction.desiredPresentTime,
                                                    transaction.states,
-                                                   true /* updateTransactionCounters */,
                                                    pendingBuffers) ||
                     pendingTransactions) {
                     mPendingTransactionQueues[transaction.applyToken].push(transaction);
@@ -3331,7 +3326,6 @@
 
 bool SurfaceFlinger::transactionIsReadyToBeApplied(
         bool isAutoTimestamp, int64_t desiredPresentTime, const Vector<ComposerState>& states,
-        bool updateTransactionCounters,
         std::unordered_set<sp<IBinder>, ISurfaceComposer::SpHash<IBinder>>& pendingBuffers) {
     const nsecs_t expectedPresentTime = mExpectedPresentTime.load();
     bool ready = true;
@@ -3366,10 +3360,6 @@
             ATRACE_NAME("!isVsyncValidForUid");
             ready = false;
         }
-        if (updateTransactionCounters) {
-            // See BufferStateLayer::mPendingBufferTransactions
-            layer->incrementPendingBufferCount();
-        }
 
         // If backpressure is enabled and we already have a buffer to commit, keep the transaction
         // in the queue.
@@ -3460,6 +3450,13 @@
         const std::vector<ListenerCallbacks>& listenerCallbacks, uint64_t transactionId) {
     ATRACE_CALL();
 
+    // Check for incoming buffer updates and increment the pending buffer count.
+    for (const auto& state : states) {
+        if ((state.state.what & layer_state_t::eAcquireFenceChanged) && (state.state.surface)) {
+            mBufferCountTracker.increment(state.state.surface->localBinder());
+        }
+    }
+
     uint32_t permissions =
             callingThreadHasUnscopedSurfaceFlingerAccess() ? Permission::ACCESS_SURFACE_FLINGER : 0;
     // Avoid checking for rotation permissions if the caller already has ACCESS_SURFACE_FLINGER
@@ -4037,10 +4034,16 @@
                                             std::move(metadata), format, handle, gbp, &layer);
 
             break;
-        case ISurfaceComposerClient::eFXSurfaceBufferState:
+        case ISurfaceComposerClient::eFXSurfaceBufferState: {
             result = createBufferStateLayer(client, std::move(uniqueName), w, h, flags,
                                             std::move(metadata), handle, &layer);
-            break;
+            std::atomic<int32_t>* pendingBufferCounter = layer->getPendingBufferCounter();
+            if (pendingBufferCounter) {
+                std::string counterName = layer->getPendingBufferCounterName();
+                mBufferCountTracker.add((*handle)->localBinder(), counterName,
+                                        pendingBufferCounter);
+            }
+        } break;
         case ISurfaceComposerClient::eFXSurfaceEffect:
             // check if buffer size is set for color layer.
             if (w > 0 || h > 0) {
@@ -4207,6 +4210,7 @@
     auto it = mLayersByLocalBinderToken.begin();
     while (it != mLayersByLocalBinderToken.end()) {
         if (it->second == layer) {
+            mBufferCountTracker.remove(it->first->localBinder());
             it = mLayersByLocalBinderToken.erase(it);
         } else {
             it++;