1 files changed, 3 insertions, 1 deletions
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