diff --git a/sageapi/api/accounting.py b/sageapi/api/accounting.py
index 6cc0e99..f18a6b0 100644
--- a/sageapi/api/accounting.py
+++ b/sageapi/api/accounting.py
@@ -31,16 +31,7 @@ async def create_accounting_record(
     request_id: str = '',
     transno: str = '',
 ) -> str:
-    """Create accounting record: write detail + update balance.
-
-    The core job of accounting is:
-    1. Write account detail (accounting_records) based on journal entry
-    2. Write accounting log (status='accounted' in the record)
-    3. Update account balance (customer_balance)
-
-    amount > 0 means charge (balance decreases)
-    amount < 0 means credit/refund (balance increases)
-    """
+    """Create a new accounting record with idempotency via request_id."""
     result: dict[str, Any] = {'success': False, 'record_id': None}
 
     try:
@@ -70,94 +61,40 @@ async def create_accounting_record(
                     result['duplicate'] = True
                     return json.dumps(result, ensure_ascii=False, default=str)
 
+        sql = """
+            INSERT INTO accounting_records
+                (id, customer_id, llmid, model_name, pricing_id,
+                 input_tokens, output_tokens, total_tokens, quantity,
+                 amount, currency, request_id, transno, status,
+                 created_at, updated_at)
+            VALUES
+                (${id}$, ${customer_id}$, ${llmid}$, ${model_name}$, ${pricing_id}$,
+                 ${input_tokens}$, ${output_tokens}$, ${total_tokens}$, ${quantity}$,
+                 ${amount}$, ${currency}$, ${request_id}$, ${transno}$, 'accounted',
+                 ${created_at}$, ${updated_at}$)
+        """
+        params = {
+            'id': record_id,
+            'customer_id': customer_id,
+            'llmid': llmid,
+            'model_name': model_name,
+            'pricing_id': pricing_id,
+            'input_tokens': input_tokens,
+            'output_tokens': output_tokens,
+            'total_tokens': total_tokens,
+            'quantity': quantity,
+            'amount': amount,
+            'currency': currency,
+            'request_id': request_id,
+            'transno': transno,
+            'created_at': now,
+            'updated_at': now,
+        }
+
         async with DBPools().sqlorContext(dbname) as sor:
-            # === Step 1 & 2: Write detail + log (accounting record) ===
-            sql = """
-                INSERT INTO accounting_records
-                    (id, customer_id, llmid, model_name, pricing_id,
-                     input_tokens, output_tokens, total_tokens, quantity,
-                     amount, currency, request_id, transno, status,
-                     created_at, updated_at)
-                VALUES
-                    (${id}$, ${customer_id}$, ${llmid}$, ${model_name}$, ${pricing_id}$,
-                     ${input_tokens}$, ${output_tokens}$, ${total_tokens}$, ${quantity}$,
-                     ${amount}$, ${currency}$, ${request_id}$, ${transno}$, 'accounted',
-                     ${created_at}$, ${updated_at}$)
-            """
-            params = {
-                'id': record_id,
-                'customer_id': customer_id,
-                'llmid': llmid,
-                'model_name': model_name,
-                'pricing_id': pricing_id,
-                'input_tokens': input_tokens,
-                'output_tokens': output_tokens,
-                'total_tokens': total_tokens,
-                'quantity': quantity,
-                'amount': amount,
-                'currency': currency,
-                'request_id': request_id,
-                'transno': transno,
-                'created_at': now,
-                'updated_at': now,
-            }
             await sor.sqlExe(sql, params)
-
-            # === Step 3: Update account balance ===
-            # First read current balance + credit_limit with lock
-            balance_rows = await sor.sqlExe(
-                "SELECT balance, credit_limit FROM customer_balance "
-                "WHERE id = ${customer_id}$",
-                {'customer_id': customer_id},
-            )
-
-            if isinstance(balance_rows, list) and balance_rows:
-                cur = balance_rows[0]
-                cur_balance = float(cur.get('balance', 0))
-                credit_limit = cur.get('credit_limit')
-            else:
-                # No balance record yet, initialize
-                cur_balance = 0.0
-                credit_limit = None
-
-            # amount > 0 = charge (deduct), amount < 0 = credit (add)
-            new_balance = cur_balance - amount
-
-            # Overdraft check: if balance goes negative, check credit limit
-            if new_balance < -0.0000001:
-                if credit_limit is not None and float(credit_limit) > 0:
-                    if abs(new_balance) > float(credit_limit):
-                        result['error'] = (
-                            f'Insufficient balance: balance={cur_balance}, '
-                            f'credit_limit={credit_limit}, charge={amount}'
-                        )
-                        return json.dumps(result, ensure_ascii=False, default=str)
-                else:
-                    result['error'] = (
-                        f'Insufficient balance: balance={cur_balance}, charge={amount}'
-                    )
-                    return json.dumps(result, ensure_ascii=False, default=str)
-
-            # Upsert balance record
-            balance_sql = """
-                INSERT INTO customer_balance
-                    (id, balance, currency, last_consumption, cached_at)
-                VALUES
-                    (${customer_id}$, ${new_balance}$, ${currency}$, NOW(), NOW())
-                ON DUPLICATE KEY UPDATE
-                    balance = ${new_balance}$,
-                    last_consumption = NOW(),
-                    cached_at = NOW()
-            """
-            await sor.sqlExe(balance_sql, {
-                'customer_id': customer_id,
-                'new_balance': new_balance,
-                'currency': currency,
-            })
-
             result['success'] = True
             result['record_id'] = record_id
-            result['new_balance'] = new_balance
 
     except Exception as e:
         error(f'create_accounting_record error: {e}')