diff --git a/bus-mapping/src/circuit_input_builder/input_state_ref.rs b/bus-mapping/src/circuit_input_builder/input_state_ref.rs
index 43ff543398..e6caaabc05 100644
--- a/bus-mapping/src/circuit_input_builder/input_state_ref.rs
+++ b/bus-mapping/src/circuit_input_builder/input_state_ref.rs
@@ -370,9 +370,14 @@ impl<'a> CircuitInputStateRef<'a> {
         field: AccountField,
         value: Word,
         value_prev: Word,
+        reversible: bool,
     ) -> Result<(), Error> {
         let op = AccountOp::new(address, field, value, value_prev);
-        self.push_op(step, RW::WRITE, op);
+        if reversible {
+            self.push_op_reversible(step, op)?;
+        } else {
+            self.push_op(step, RW::WRITE, op);
+        }
         Ok(())
     }
 
@@ -611,14 +616,15 @@ impl<'a> CircuitInputStateRef<'a> {
         )
     }
 
-    /// Transfer to an address irreversibly.
-    pub fn transfer_to_irreversible(
+    /// Transfer to an address. Create an account if it is not existed before.
+    pub fn transfer_to(
         &mut self,
         step: &mut ExecStep,
         receiver: Address,
         receiver_exists: bool,
         must_create: bool,
         value: Word,
+        reversible: bool,
     ) -> Result<(), Error> {
         // If receiver doesn't exist, create it
         if (!receiver_exists && !value.is_zero()) || must_create {
@@ -628,6 +634,7 @@ impl<'a> CircuitInputStateRef<'a> {
                 AccountField::CodeHash,
                 CodeDB::empty_code_hash().to_word(),
                 Word::zero(),
+                reversible,
             )?;
         }
         if value.is_zero() {
@@ -643,6 +650,7 @@ impl<'a> CircuitInputStateRef<'a> {
             AccountField::Balance,
             receiver_balance,
             receiver_balance_prev,
+            reversible,
         )?;
 
         Ok(())
@@ -1186,7 +1194,11 @@ impl<'a> CircuitInputStateRef<'a> {
             } else {
                 0
             };
-            geth_step.gas - memory_expansion_gas_cost - code_deposit_cost
+            let constant_step_gas = match geth_step.op {
+                OpcodeId::SELFDESTRUCT => geth_step.gas_cost,
+                _ => 0, // RETURN/STOP/REVERT have no "constant_step_gas"
+            };
+            geth_step.gas - memory_expansion_gas_cost - code_deposit_cost - constant_step_gas
         };
 
         let caller_gas_left = if is_revert_or_return_call_success || call.is_success {
diff --git a/bus-mapping/src/evm/opcodes.rs b/bus-mapping/src/evm/opcodes.rs
index 3e0a49941c..72133e45b3 100644
--- a/bus-mapping/src/evm/opcodes.rs
+++ b/bus-mapping/src/evm/opcodes.rs
@@ -3,11 +3,11 @@ use crate::{
     circuit_input_builder::{CircuitInputStateRef, ExecState, ExecStep},
     error::{DepthError, ExecError, InsufficientBalanceError, NonceUintOverflowError, OogError},
     evm::OpcodeId,
-    operation::TxAccessListAccountOp,
+    operation::{AccountField, AccountOp, TxAccessListAccountOp},
     Error,
 };
 use core::fmt::Debug;
-use eth_types::{evm_unimplemented, GethExecStep, ToAddress};
+use eth_types::{evm_unimplemented, GethExecStep, ToAddress, ToWord, Word};
 
 mod address;
 mod balance;
@@ -447,23 +447,60 @@ fn dummy_gen_selfdestruct_ops(
         },
     )?;
 
-    let (found, _) = state.sdb.get_account(&receiver);
+    let (found, receiver_account) = state.sdb.get_account(&receiver);
     if !found {
         return Err(Error::AccountNotFound(receiver));
     }
+    let receiver_account = &receiver_account.clone();
     let (found, sender_account) = state.sdb.get_account(&sender);
     if !found {
         return Err(Error::AccountNotFound(sender));
     }
+    let sender_account = &sender_account.clone();
     let value = sender_account.balance;
-    // NOTE: In this dummy implementation we assume that the receiver already
-    // exists.
-    state.transfer(&mut exec_step, sender, receiver, true, false, value)?;
+
+    state.push_op_reversible(
+        &mut exec_step,
+        AccountOp {
+            address: sender,
+            field: AccountField::Balance,
+            value: Word::zero(),
+            value_prev: value,
+        },
+    )?;
+    state.push_op_reversible(
+        &mut exec_step,
+        AccountOp {
+            address: sender,
+            field: AccountField::Nonce,
+            value: Word::zero(),
+            value_prev: sender_account.nonce.into(),
+        },
+    )?;
+    state.push_op_reversible(
+        &mut exec_step,
+        AccountOp {
+            address: sender,
+            field: AccountField::CodeHash,
+            value: Word::zero(),
+            value_prev: sender_account.code_hash.to_word(),
+        },
+    )?;
+    if receiver != sender {
+        state.transfer_to(
+            &mut exec_step,
+            receiver,
+            !receiver_account.is_empty(),
+            false,
+            value,
+            true,
+        )?;
+    }
 
     if state.call()?.is_persistent {
         state.sdb.destruct_account(sender);
     }
 
-    state.handle_return(&mut exec_step, geth_steps, false)?;
+    state.handle_return(&mut exec_step, geth_steps, !state.call()?.is_root)?;
     Ok(vec![exec_step])
 }
diff --git a/bus-mapping/src/evm/opcodes/begin_end_tx.rs b/bus-mapping/src/evm/opcodes/begin_end_tx.rs
index ec26998080..ab4b52a583 100644
--- a/bus-mapping/src/evm/opcodes/begin_end_tx.rs
+++ b/bus-mapping/src/evm/opcodes/begin_end_tx.rs
@@ -57,6 +57,7 @@ fn gen_begin_tx_steps(state: &mut CircuitInputStateRef) -> Result<ExecStep, Erro
         AccountField::Nonce,
         (nonce_prev + 1).into(),
         nonce_prev.into(),
+        false,
     )?;
 
     // Add caller, callee and coinbase (for EIP-3651) to access list.
@@ -270,6 +271,7 @@ fn gen_end_tx_steps(state: &mut CircuitInputStateRef) -> Result<ExecStep, Error>
         AccountField::Balance,
         caller_balance,
         caller_balance_prev,
+        false,
     )?;
 
     let effective_tip = state.tx.gas_price - state.block.base_fee;
@@ -289,12 +291,13 @@ fn gen_end_tx_steps(state: &mut CircuitInputStateRef) -> Result<ExecStep, Error>
             coinbase_account.code_hash.to_word()
         },
     );
-    state.transfer_to_irreversible(
+    state.transfer_to(
         &mut exec_step,
         state.block.coinbase,
         coinbase_exist,
         false,
         coinbase_transfer_value,
+        false,
     )?;
 
     // handle tx receipt tag