diff --git a/src/wallet/rpcwallet.cpp b/src/wallet/rpcwallet.cpp
--- a/src/wallet/rpcwallet.cpp
+++ b/src/wallet/rpcwallet.cpp
@@ -1690,12 +1690,8 @@
     // iterate backwards until we have nCount items to return:
     for (CWallet::TxItems::const_reverse_iterator it = txOrdered.rbegin();
          it != txOrdered.rend(); ++it) {
-        CWalletTx *const pwtx = (*it).second.first;
-        if (pwtx != nullptr) {
-            ListTransactions(*locked_chain, pwallet, *pwtx, 0, true, ret,
-                             filter);
-        }
-
+        CWalletTx *const pwtx = (*it).second;
+        ListTransactions(*locked_chain, pwallet, *pwtx, 0, true, ret, filter);
         if ((int)ret.size() >= (nCount + nFrom)) {
             break;
         }
diff --git a/src/wallet/wallet.h b/src/wallet/wallet.h
--- a/src/wallet/wallet.h
+++ b/src/wallet/wallet.h
@@ -394,9 +394,7 @@
     std::string strFromAccount;
     //! position in ordered transaction list
     int64_t nOrderPos;
-    std::multimap<int64_t,
-                  std::pair<CWalletTx *, CAccountingEntry *>>::const_iterator
-        m_it_wtxOrdered;
+    std::multimap<int64_t, CWalletTx *>::const_iterator m_it_wtxOrdered;
 
     // memory only
     mutable bool fDebitCached;
@@ -658,86 +656,6 @@
     }
 };
 
-/**
- * DEPRECATED Internal transfers.
- * Database key is acentry<account><counter>.
- */
-class CAccountingEntry {
-public:
-    std::string strAccount;
-    Amount nCreditDebit;
-    int64_t nTime;
-    std::string strOtherAccount;
-    std::string strComment;
-    mapValue_t mapValue;
-    //! position in ordered transaction list
-    int64_t nOrderPos;
-    uint64_t nEntryNo;
-
-    CAccountingEntry() { SetNull(); }
-
-    void SetNull() {
-        nCreditDebit = Amount::zero();
-        nTime = 0;
-        strAccount.clear();
-        strOtherAccount.clear();
-        strComment.clear();
-        nOrderPos = -1;
-        nEntryNo = 0;
-    }
-
-    template <typename Stream> void Serialize(Stream &s) const {
-        int nVersion = s.GetVersion();
-        if (!(s.GetType() & SER_GETHASH)) {
-            s << nVersion;
-        }
-        //! Note: strAccount is serialized as part of the key, not here.
-        s << nCreditDebit << nTime << strOtherAccount;
-
-        mapValue_t mapValueCopy = mapValue;
-        WriteOrderPos(nOrderPos, mapValueCopy);
-
-        std::string strCommentCopy = strComment;
-        if (!mapValueCopy.empty() || !_ssExtra.empty()) {
-            CDataStream ss(s.GetType(), s.GetVersion());
-            ss.insert(ss.begin(), '\0');
-            ss << mapValueCopy;
-            ss.insert(ss.end(), _ssExtra.begin(), _ssExtra.end());
-            strCommentCopy.append(ss.str());
-        }
-        s << strCommentCopy;
-    }
-
-    template <typename Stream> void Unserialize(Stream &s) {
-        int nVersion = s.GetVersion();
-        if (!(s.GetType() & SER_GETHASH)) {
-            s >> nVersion;
-        }
-        //! Note: strAccount is serialized as part of the key, not here.
-        s >> nCreditDebit >> nTime >> LIMITED_STRING(strOtherAccount, 65536) >>
-            LIMITED_STRING(strComment, 65536);
-
-        size_t nSepPos = strComment.find('\0');
-        mapValue.clear();
-        if (std::string::npos != nSepPos) {
-            CDataStream ss(std::vector<char>(strComment.begin() + nSepPos + 1,
-                                             strComment.end()),
-                           s.GetType(), s.GetVersion());
-            ss >> mapValue;
-            _ssExtra = std::vector<char>(ss.begin(), ss.end());
-        }
-        ReadOrderPos(nOrderPos, mapValue);
-        if (std::string::npos != nSepPos) {
-            strComment.erase(nSepPos);
-        }
-
-        mapValue.erase("n");
-    }
-
-private:
-    std::vector<char> _ssExtra;
-};
-
 struct CoinSelectionParams {
     bool use_bnb = true;
     size_t change_output_size = 0;
@@ -956,10 +874,8 @@
     }
 
     std::map<TxId, CWalletTx> mapWallet GUARDED_BY(cs_wallet);
-    std::list<CAccountingEntry> laccentries;
 
-    typedef std::pair<CWalletTx *, CAccountingEntry *> TxPair;
-    typedef std::multimap<int64_t, TxPair> TxItems;
+    typedef std::multimap<int64_t, CWalletTx *> TxItems;
     TxItems wtxOrdered;
 
     int64_t nOrderPosNext GUARDED_BY(cs_wallet) = 0;
diff --git a/src/wallet/wallet.cpp b/src/wallet/wallet.cpp
--- a/src/wallet/wallet.cpp
+++ b/src/wallet/wallet.cpp
@@ -881,26 +881,21 @@
 
     for (auto &entry : mapWallet) {
         CWalletTx *wtx = &entry.second;
-        txByTime.insert(
-            std::make_pair(wtx->nTimeReceived, TxPair(wtx, nullptr)));
+        txByTime.insert(std::make_pair(wtx->nTimeReceived, wtx));
     }
 
     nOrderPosNext = 0;
     std::vector<int64_t> nOrderPosOffsets;
     for (TxItems::iterator it = txByTime.begin(); it != txByTime.end(); ++it) {
-        CWalletTx *const pwtx = (*it).second.first;
-        CAccountingEntry *const pacentry = (*it).second.second;
-        int64_t &nOrderPos =
-            (pwtx != nullptr) ? pwtx->nOrderPos : pacentry->nOrderPos;
+        CWalletTx *const pwtx = (*it).second;
+        int64_t &nOrderPos = pwtx->nOrderPos;
 
         if (nOrderPos == -1) {
             nOrderPos = nOrderPosNext++;
             nOrderPosOffsets.push_back(nOrderPos);
 
-            if (pwtx) {
-                if (!batch.WriteTx(*pwtx)) {
-                    return DBErrors::LOAD_FAIL;
-                }
+            if (!batch.WriteTx(*pwtx)) {
+                return DBErrors::LOAD_FAIL;
             }
         } else {
             int64_t nOrderPosOff = 0;
@@ -918,10 +913,8 @@
             }
 
             // Since we're changing the order, write it back.
-            if (pwtx) {
-                if (!batch.WriteTx(*pwtx)) {
-                    return DBErrors::LOAD_FAIL;
-                }
+            if (!batch.WriteTx(*pwtx)) {
+                return DBErrors::LOAD_FAIL;
             }
         }
     }
@@ -1011,8 +1004,8 @@
     if (fInsertedNew) {
         wtx.nTimeReceived = GetAdjustedTime();
         wtx.nOrderPos = IncOrderPosNext(&batch);
-        wtx.m_it_wtxOrdered = wtxOrdered.insert(
-            std::make_pair(wtx.nOrderPos, TxPair(&wtx, nullptr)));
+        wtx.m_it_wtxOrdered =
+            wtxOrdered.insert(std::make_pair(wtx.nOrderPos, &wtx));
         wtx.nTimeSmart = ComputeTimeSmart(wtx);
         AddToSpends(txid);
     }
@@ -1077,8 +1070,8 @@
     CWalletTx &wtx = ins.first->second;
     wtx.BindWallet(this);
     if (/* insertion took place */ ins.second) {
-        wtx.m_it_wtxOrdered = wtxOrdered.insert(
-            std::make_pair(wtx.nOrderPos, TxPair(&wtx, nullptr)));
+        wtx.m_it_wtxOrdered =
+            wtxOrdered.insert(std::make_pair(wtx.nOrderPos, &wtx));
     }
     AddToSpends(txid);
     for (const CTxIn &txin : wtx.tx->vin) {
@@ -4277,19 +4270,14 @@
             int64_t latestTolerated = latestNow + 300;
             const TxItems &txOrdered = wtxOrdered;
             for (auto it = txOrdered.rbegin(); it != txOrdered.rend(); ++it) {
-                CWalletTx *const pwtx = it->second.first;
+                CWalletTx *const pwtx = it->second;
                 if (pwtx == &wtx) {
                     continue;
                 }
-                CAccountingEntry *const pacentry = it->second.second;
                 int64_t nSmartTime;
-                if (pwtx) {
-                    nSmartTime = pwtx->nTimeSmart;
-                    if (!nSmartTime) {
-                        nSmartTime = pwtx->nTimeReceived;
-                    }
-                } else {
-                    nSmartTime = pacentry->nTime;
+                nSmartTime = pwtx->nTimeSmart;
+                if (!nSmartTime) {
+                    nSmartTime = pwtx->nTimeReceived;
                 }
                 if (nSmartTime <= latestTolerated) {
                     latestEntry = nSmartTime;
diff --git a/src/wallet/walletdb.h b/src/wallet/walletdb.h
--- a/src/wallet/walletdb.h
+++ b/src/wallet/walletdb.h
@@ -35,7 +35,6 @@
 static const bool DEFAULT_FLUSHWALLET = true;
 
 class CAccount;
-class CAccountingEntry;
 struct CBlockLocator;
 class CKeyPool;
 class CMasterKey;