diff --git a/zkevm-circuits/src/evm_circuit/util/common_gadget.rs b/zkevm-circuits/src/evm_circuit/util/common_gadget.rs
index 7d578749484..f8e11ef9e86 100644
--- a/zkevm-circuits/src/evm_circuit/util/common_gadget.rs
+++ b/zkevm-circuits/src/evm_circuit/util/common_gadget.rs
@@ -385,40 +385,11 @@ impl<F: Field> TransferToGadget<F> {
         mut reversion_info: Option<&mut ReversionInfo<F>>,
     ) -> Self {
         let value_is_zero = cb.is_zero_word(&value);
-
-        Self::create_account(
-            cb,
-            receiver_address.clone(),
-            receiver_exists.clone(),
-            must_create.clone(),
-            value_is_zero.expr(),
-            reversion_info.as_deref_mut(),
-        );
-
-        let receiver = cb.condition(not::expr(value_is_zero.expr()), |cb| {
-            cb.increase_balance(receiver_address, value.clone(), reversion_info)
-        });
-
-        Self {
-            receiver,
-            receiver_exists,
-            must_create,
-            value_is_zero,
-        }
-    }
-
-    pub(crate) fn create_account(
-        cb: &mut EVMConstraintBuilder<F>,
-        receiver_address: WordLoHi<Expression<F>>,
-        receiver_exists: Expression<F>,
-        must_create: Expression<F>,
-        value_is_zero: Expression<F>,
-        reversion_info: Option<&mut ReversionInfo<F>>,
-    ) {
+        // Create account
         cb.condition(
             and::expr([
                 not::expr(receiver_exists.expr()),
-                or::expr([not::expr(value_is_zero.expr()), must_create]),
+                or::expr([not::expr(value_is_zero.expr()), must_create.clone()]),
             ]),
             |cb| {
                 cb.account_write(
@@ -426,10 +397,21 @@ impl<F: Field> TransferToGadget<F> {
                     AccountFieldTag::CodeHash,
                     cb.empty_code_hash(),
                     WordLoHi::zero(),
-                    reversion_info,
+                    reversion_info.as_deref_mut(),
                 );
             },
         );
+
+        let receiver = cb.condition(not::expr(value_is_zero.expr()), |cb| {
+            cb.increase_balance(receiver_address, value.clone(), reversion_info)
+        });
+
+        Self {
+            receiver,
+            receiver_exists,
+            must_create,
+            value_is_zero,
+        }
     }
 
     pub(crate) fn assign(