2 files changed, 11 insertions, 5 deletions
diff --git a/activerecord/lib/active_record/associations/association.rb b/activerecord/lib/active_record/associations/association.rb
index db0553ea76..710babe024 100644
--- a/activerecord/lib/active_record/associations/association.rb
+++ b/activerecord/lib/active_record/associations/association.rb
@@ -164,6 +164,13 @@ module ActiveRecord
         @reflection = @owner.class.reflect_on_association(reflection_name)
       end
 
+      def initialize_attributes(record) #:nodoc:
+        skip_assign = [reflection.foreign_key, reflection.type].compact
+        attributes = create_scope.except(*(record.changed - skip_assign))
+        record.assign_attributes(attributes)
+        set_inverse_instance(record)
+      end
+
       private
 
         def find_target?
@@ -233,10 +240,7 @@ module ActiveRecord
 
         def build_record(attributes)
           reflection.build_association(attributes) do |record|
-            skip_assign = [reflection.foreign_key, reflection.type].compact
-            attributes = create_scope.except(*(record.changed - skip_assign))
-            record.assign_attributes(attributes)
-            set_inverse_instance(record)
+            initialize_attributes(record)
           end
         end
     end
diff --git a/activerecord/lib/active_record/associations/builder/belongs_to.rb b/activerecord/lib/active_record/associations/builder/belongs_to.rb
index 543a0247d1..63e9526436 100644
--- a/activerecord/lib/active_record/associations/builder/belongs_to.rb
+++ b/activerecord/lib/active_record/associations/builder/belongs_to.rb
@@ -34,7 +34,9 @@ module ActiveRecord::Associations::Builder
         def belongs_to_counter_cache_before_destroy_for_#{name}
           unless destroyed_by_association && destroyed_by_association.foreign_key.to_sym == #{foreign_key.to_sym.inspect}
             record = #{name}
-            record.class.decrement_counter(:#{cache_column}, record.id) unless record.nil?
+            if record && !self.destroyed?
+              record.class.decrement_counter(:#{cache_column}, record.id)
+            end
           end
         end