Quota Roots
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Quotas are applied to quota roots, which can be at any level of the
mailbox hierarchy. Quota roots need not also be mailboxes.

Quotas on a quota root apply to the sum of the usage of any mailbox at
that level and any sub-mailboxes of that level that are not underneath
a quota root on a sub-hierarchy. This means that each mailbox is
limited by at most one quota root.

For example, if the mailboxes

   user/bovik
   user/bovik/list/imap
   user/bovik/list/info-cyrus
   user/bovik/saved
   user/bovik/todo

exist and the quota roots

   user/bovik
   user/bovik/list
   user/bovik/saved

exist, then the quota root "user/bovik" applies to the mailboxes
"user/bovik" and "user/bovik/todo"; the quota root "user/bovik/list"
applies to the mailboxes "user/bovik/list/imap" and "user/bovik/list
/info-cyrus"; and the quota root "user/bovik/saved" applies to the
mailbox "user/bovik/saved".

Quota roots are created automatically when they are mentioned in the
setquota command. Quota roots may not be deleted through the protocol,
see Removing Quota Roots for instructions on how to delete them.