ACLs apply in qtrees using NTFS or mixed security style, but not in qtrees using UNIX security style. Therefore, changing the security style of a qtree might affect how quotas are calculated. You should always reinitialize quotas after you change the security style of a qtree
If you change a qtree's security style from NTFS or mixed to UNIX, any ACLs on files in that qtree are now ignored, and file usage is charged against UNIX user IDs.
Suppose NTFS security is in effect on qtree A, and an ACL gives Windows user corp/joe ownership of a 5-MB file. User corp/joe is charged with 5 MB of disk space usage for qtree A.
Now you change the security style of qtree A from NTFS to UNIX. After quotas are reinitialized, Windows user corp/joe is no longer charged for this file. Now, the UNIX user that is mapped to the corp/joe user is charged for the file. If no UNIX user is mapped to corp/joe, then the default UNIX user is charged.