diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -146,12 +146,10 @@
     mlir::Value baseLb =
         fir::factory::readLowerBound(builder, loc, dataExv, dim, one);
     mlir::Value ext = fir::factory::readExtent(builder, loc, dataExv, dim);
-    mlir::Value lb =
-        baseLb == one ? builder.createIntegerConstant(loc, idxTy, 0) : baseLb;
+    mlir::Value lb = builder.createIntegerConstant(loc, idxTy, 0);
 
-    // ub = baseLb + extent - 1
-    mlir::Value lbExt = builder.create<mlir::arith::AddIOp>(loc, ext, baseLb);
-    mlir::Value ub = builder.create<mlir::arith::SubIOp>(loc, lbExt, one);
+    // ub = extent - 1
+    mlir::Value ub = builder.create<mlir::arith::SubIOp>(loc, ext, one);
     mlir::Value bound = builder.create<mlir::acc::DataBoundsOp>(
         loc, boundTy, lb, ub, mlir::Value(), one, false, baseLb);
     bounds.push_back(bound);
diff --git a/flang/test/Lower/OpenACC/acc-data-operands.f90 b/flang/test/Lower/OpenACC/acc-data-operands.f90
--- a/flang/test/Lower/OpenACC/acc-data-operands.f90
+++ b/flang/test/Lower/OpenACC/acc-data-operands.f90
@@ -73,8 +73,7 @@
 ! CHECK: %[[EXT:.*]] = arith.constant 100 : index
 ! CHECK: %[[ONE:.*]] = arith.constant 1 : index
 ! CHECK: %[[LB:.*]] = arith.constant 0 : index
-! CHECK: %[[LBEXT:.*]] = arith.addi %[[EXT]], %[[ONE]] : index
-! CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+! CHECK: %[[UB:.*]] = arith.subi %[[EXT]], %[[ONE]] : index
 ! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 ! CHECK: %[[COPY_COPYIN:.*]] = acc.copyin varPtr(%[[COORD_DATA]] : !fir.ref<!fir.array<100xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xf32>> {dataClause = 3 : i64, name = "w%data"}
 ! CHECK: acc.data dataOperands(%[[COPY_COPYIN]] : !fir.ref<!fir.array<100xf32>>) {
@@ -102,8 +101,7 @@
 ! CHECK: %[[EXT:.*]] = arith.constant 100 : index
 ! CHECK: %[[ONE:.*]] = arith.constant 1 : index
 ! CHECK: %[[LB:.*]] = arith.constant 0 : index
-! CHECK: %[[LBEXT:.*]] = arith.addi %[[EXT]], %[[ONE]] : index
-! CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+! CHECK: %[[UB:.*]] = arith.subi %[[EXT]], %[[ONE]] : index
 ! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index) 
 ! CHECK: %[[COPY_COPYIN:.*]] = acc.copyin varPtr(%[[COORD_W1_DATA]] : !fir.ref<!fir.array<100xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xf32>> {dataClause = 3 : i64, name = "w(1_8)%data"}
 ! CHECK: acc.data dataOperands(%[[COPY_COPYIN]] : !fir.ref<!fir.array<100xf32>>) {
diff --git a/flang/test/Lower/OpenACC/acc-enter-data.f90 b/flang/test/Lower/OpenACC/acc-enter-data.f90
--- a/flang/test/Lower/OpenACC/acc-enter-data.f90
+++ b/flang/test/Lower/OpenACC/acc-enter-data.f90
@@ -18,12 +18,10 @@
   !$acc enter data create(a)
 !CHECK: %[[ONE:.*]] = arith.constant 1 : index
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[C10]], %[[ONE]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[C10]], %[[ONE]] : index
 !CHECK: %[[BOUND0:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[EXTENT_C10]], %[[ONE]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[EXTENT_C10]], %[[ONE]] : index
 !CHECK: %[[BOUND1:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 !CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
@@ -31,12 +29,10 @@
   !$acc enter data create(a) if(.true.)
 !CHECK: %[[ONE:.*]] = arith.constant 1 : index
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[C10]], %[[ONE]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[C10]], %[[ONE]] : index
 !CHECK: %[[BOUND0:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[EXTENT_C10]], %[[ONE]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[EXTENT_C10]], %[[ONE]] : index
 !CHECK: %[[BOUND1:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 !CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: [[IF1:%.*]] = arith.constant true
@@ -45,12 +41,10 @@
   !$acc enter data create(a) if(ifCondition)
 !CHECK: %[[ONE:.*]] = arith.constant 1 : index
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[C10]], %[[ONE]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[C10]], %[[ONE]] : index
 !CHECK: %[[BOUND0:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[EXTENT_C10]], %[[ONE]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[EXTENT_C10]], %[[ONE]] : index
 !CHECK: %[[BOUND1:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[ONE]] : index)
 !CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: [[IFCOND:%.*]] = fir.load %{{.*}} : !fir.ref<!fir.logical<4>>
@@ -266,6 +260,7 @@
 ! Test lowering of array section for non default lower bound.
 subroutine acc_enter_data_non_default_lb()
   integer :: a(0:9)
+  integer :: b(11:20)
 
 !CHECK-LABEL: func.func @_QPacc_enter_data_non_default_lb() {
 !CHECK: %[[BASELB:.*]] = arith.constant 0 : index
@@ -306,6 +301,14 @@
 !CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[ONE]] : index
 !CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%[[BASELB]] : index)
 !CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {name = "a(4:)", structured = false}
+!CHECK: acc.enter_data dataOperands(%[[CREATE]] : !fir.ref<!fir.array<10xi32>>)
+
+  !$acc enter data create(b)
+!CHECK: %[[ONE:.*]] = arith.constant 1 : index 
+!CHECK: %[[LB:.*]] = arith.constant 0 : index 
+!CHECK: %[[UB:.*]] = arith.subi %c10{{.*}}, %[[ONE]] : index 
+!CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[ONE]] : index) startIdx(%c11{{.*}} : index) 
+!CHECK: %[[CREATE:.*]] = acc.create varPtr(%1 : !fir.ref<!fir.array<10xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {name = "b", structured = false} 
 !CHECK: acc.enter_data dataOperands(%[[CREATE]] : !fir.ref<!fir.array<10xi32>>)
 
 end subroutine
@@ -598,8 +601,7 @@
 !CHECK: %[[C10:.*]] = arith.constant 10 : index
 !CHECK: %[[C1:.*]] = arith.constant 1 : index
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[C10]], %[[C1]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[C1]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[C10]], %[[C1]] : index
 !CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
 !CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ARRAY_COORD]] : !fir.ref<!fir.array<10xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xf32>> {name = "a%array", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE]] : !fir.ref<!fir.array<10xf32>>)
@@ -655,8 +657,7 @@
 !CHECK: %[[C10:.*]] = arith.constant 10 : index
 !CHECK: %[[C1:.*]] = arith.constant 1 : index
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[C10]], %[[C1]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[C1]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[C10]], %[[C1]] : index
 !CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
 !CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ARRAY_COORD]] : !fir.ref<!fir.array<10xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xf32>> {name = "b%d%array", structured = false}
 
@@ -687,8 +688,7 @@
 !CHECK: %[[C10:.*]] = arith.constant 10 : index
 !CHECK: %[[C1:.*]] = arith.constant 1 : index
 !CHECK: %[[LB:.*]] = arith.constant 0 : index
-!CHECK: %[[LBEXT:.*]] = arith.addi %[[C10]], %[[C1]] : index
-!CHECK: %[[UB:.*]] = arith.subi %[[LBEXT]], %[[C1]] : index
+!CHECK: %[[UB:.*]] = arith.subi %[[C10]], %[[C1]] : index
 !CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%[[LB]] : index) upperbound(%[[UB]] : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
 !CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ARRAY_COORD]] : !fir.ref<!fir.array<10xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xf32>> {name = "d%d(1_8)%array", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE]] : !fir.ref<!fir.array<10xf32>>)