Specification
By default, the Single Unix Specification (SUS) specifies that du is to display the file space allocated to each file and directory contained in the current directory. Links will be displayed as the size of the link file, not what is being linked to; the size of the content of directories is displayed, as expected.
As du reports allocation space and not absolute file space, the amount of space on a file system shown by du may vary from that shown by df if files have been deleted but their blocks not yet freed. Also the minfree setting that allocates datablocks for the filesystem and the super user processes creates a discrepancy between total blocks and the sum of used and available blocks. The minfree setting is usually set to about 5% of the total filesystem size. For more info see core utils faq.
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