- Inodes (inode_t) represent files and directories in the filesystem. They are created and linked into an inode table when files/directories are accessed. Inodes transition between active, LRU, and purge lists over time. - File descriptors (fd_t) represent open files and directories. They are allocated from an fd table when files are opened and destroyed when files are closed. On network disconnects, open files for disconnected clients are cleaned up. - Tools are provided to debug reference count leaks for inodes and file descriptors.