diff --git a/src/eth/evm/revm.rs b/src/eth/evm/revm.rs
index 343587c27..3202d21ee 100644
--- a/src/eth/evm/revm.rs
+++ b/src/eth/evm/revm.rs
@@ -373,7 +373,7 @@ fn parse_revm_state(revm_state: RevmState, mut execution_changes: ExecutionChang
         );
         let (account_created, account_touched) = (revm_account.is_created(), revm_account.is_touched());
 
-        // parse revm to internal representation
+        // parse revm types to stratus primitives
         let mut account: Account = (revm_address, revm_account.info).into();
         let account_modified_slots: Vec<Slot> = revm_account
             .storage
@@ -384,7 +384,7 @@ fn parse_revm_state(revm_state: RevmState, mut execution_changes: ExecutionChang
             })
             .collect();
 
-        // status: created
+        // handle created accounts (contracts)
         if account_created {
             // parse bytecode slots
             let slot_indexes: HashSet<SlotAccess> = match account.bytecode {
@@ -395,16 +395,17 @@ fn parse_revm_state(revm_state: RevmState, mut execution_changes: ExecutionChang
                 account.add_bytecode_slot_index(index);
             }
 
-            execution_changes.insert(account.address, ExecutionAccountChanges::from_modified_values(account, account_modified_slots));
+            // track account
+            let account_changes = ExecutionAccountChanges::from_modified_values(account, account_modified_slots);
+            execution_changes.insert(account_changes.address, account_changes);
         }
-        // status: touched
+        // handle touched accounts (everything else that is not a contract)
         else if account_touched {
-            let Some(touched_account) = execution_changes.get_mut(&address) else {
+            let Some(account_changes) = execution_changes.get_mut(&address) else {
                 tracing::error!(keys = ?execution_changes.keys(), %address, "account touched, but not loaded by evm");
-                // TODO: panic! only when in dev-mode or try to refactor to avoid panic!
                 panic!("Account '{}' was expected to be loaded by EVM, but it was not", address);
             };
-            touched_account.apply_modifications(account, account_modified_slots);
+            account_changes.apply_modifications(account, account_modified_slots);
         }
     }
     execution_changes
diff --git a/src/eth/primitives/execution_account_changes.rs b/src/eth/primitives/execution_account_changes.rs
index 936d902f8..f0a6eb4ce 100644
--- a/src/eth/primitives/execution_account_changes.rs
+++ b/src/eth/primitives/execution_account_changes.rs
@@ -10,7 +10,6 @@ use crate::eth::primitives::Slot;
 use crate::eth::primitives::SlotIndex;
 use crate::eth::primitives::SlotIndexes;
 use crate::eth::primitives::Wei;
-use crate::ext::not;
 
 /// Changes that happened to an account during a transaction.
 #[derive(Debug, Clone, PartialEq, Eq, fake::Dummy, serde::Serialize, serde::Deserialize)]
@@ -74,20 +73,20 @@ impl ExecutionAccountChanges {
     /// Updates an existing account state with changes that happened during the transaction.
     pub fn apply_modifications(&mut self, modified_account: Account, modified_slots: Vec<Slot>) {
         // update nonce if modified
-        let nonce_modified = match self.nonce.take_original_ref() {
-            Some(nonce) => *nonce != modified_account.nonce,
+        let is_nonce_modified = match self.nonce.take_original_ref() {
+            Some(original_nonce) => *original_nonce != modified_account.nonce,
             None => true,
         };
-        if nonce_modified {
+        if is_nonce_modified {
             self.nonce.set_modified(modified_account.nonce);
         }
 
         // update balance if modified
-        let balance_modified = match self.balance.take_modified_ref() {
-            Some(balance) => *balance != modified_account.balance,
+        let is_balance_modified = match self.balance.take_original_ref() {
+            Some(original_balance) => *original_balance != modified_account.balance,
             None => true,
         };
-        if balance_modified {
+        if is_balance_modified {
             self.balance.set_modified(modified_account.balance);
         }
 
@@ -105,17 +104,12 @@ impl ExecutionAccountChanges {
     }
 
     /// Checks if the account was created by this transaction.
-    pub fn is_account_creation(&self) -> bool {
+    pub fn is_creation(&self) -> bool {
         self.new_account
     }
 
-    /// Checks if the account was updated by this transaction (it must already exist).
-    pub fn is_account_update(&self) -> bool {
-        not(self.new_account)
-    }
-
-    /// Checks if the Nonce, Balance or Bytecode are modified
-    pub fn is_account_change(&self) -> bool {
+    /// Checks if nonce, balance or bytecode were modified.
+    pub fn is_changed(&self) -> bool {
         self.nonce.is_modified() || self.balance.is_modified() || self.bytecode.is_modified()
     }
 }
diff --git a/src/eth/storage/csv/csv_exporter.rs b/src/eth/storage/csv/csv_exporter.rs
index 91ac996dd..8f42faa4e 100644
--- a/src/eth/storage/csv/csv_exporter.rs
+++ b/src/eth/storage/csv/csv_exporter.rs
@@ -364,7 +364,7 @@ impl CsvExporter {
 
     fn export_account_changes(&mut self, now: String, number: BlockNumber, changes: Vec<ExecutionAccountChanges>) -> anyhow::Result<()> {
         for change in changes {
-            if change.is_account_creation() {
+            if change.is_creation() {
                 self.accounts_id.value += 1;
                 let change_bytecode = change.bytecode.take_ref().and_then(|x| x.clone().map(to_bytea)).unwrap_or(NULL.to_string());
                 let row = [
diff --git a/src/eth/storage/rocks/rocks_state.rs b/src/eth/storage/rocks/rocks_state.rs
index a8041b832..4bfd9b102 100644
--- a/src/eth/storage/rocks/rocks_state.rs
+++ b/src/eth/storage/rocks/rocks_state.rs
@@ -398,7 +398,7 @@ impl RocksStorageState {
 
         let account_changes_future = tokio::task::spawn_blocking(move || {
             for change in changes_clone_for_accounts {
-                if change.is_account_change() {
+                if change.is_changed() {
                     let address: AddressRocksdb = change.address.into();
                     let mut account_info_entry = accounts.entry_or_insert_with(address, AccountRocksdb::default);
                     if let Some(nonce) = change.nonce.clone().take_modified() {