diff --git a/CHANGES.md b/CHANGES.md
index f8f2897af60..87dd2bf84c6 100644
--- a/CHANGES.md
+++ b/CHANGES.md
@@ -33,6 +33,10 @@ be compatible with this version,  specifically, those that ran with
     null or both should not be null at the same time.  [[#3529]]
  -  (Libplanet.Action) Removed `IAccountDelta` interface.  [[#3535]]
  -  (Libplanet.Action) Removed `IAccount.Delta` interface property.  [[#3535]]
+ -  (Libplanet.Action) Changed constructor `IAccount(IAccountState,
+    IImmutableDictionary<(Address, Currency), BigInteger>)` to
+    `IAccount(IAccountState, IImmutableHashSet<(Address, Currency)>)`.
+    [[#3537]]
 
 ### Backward-incompatible network protocol changes
 
@@ -52,6 +56,7 @@ be compatible with this version,  specifically, those that ran with
 [#3523]: https://github.com/planetarium/libplanet/pull/3523
 [#3529]: https://github.com/planetarium/libplanet/pull/3529
 [#3535]: https://github.com/planetarium/libplanet/pull/3535
+[#3537]: https://github.com/planetarium/libplanet/pull/3537
 [Libplanet 2.0.0]: https://www.nuget.org/packages/Libplanet/2.0.0
 
 
diff --git a/Libplanet.Action/ActionEvaluator.cs b/Libplanet.Action/ActionEvaluator.cs
index 46fb5c436af..12beb4a68c8 100644
--- a/Libplanet.Action/ActionEvaluator.cs
+++ b/Libplanet.Action/ActionEvaluator.cs
@@ -313,12 +313,9 @@ IActionContext CreateActionContext(IAccount newPrevState)
 
             state = feeCollector.Refund(state);
             state = feeCollector.Reward(state);
-            state = state is Account a
-                ? new Account(
-                    new AccountState(stateStore.Commit(a.Trie)),
-                    a.TotalUpdatedFungibles)
-                : throw new InvalidOperationException(
-                    $"Internal {nameof(IAccount)} is not of valid type: {state.GetType()}");
+            state = new Account(
+                new AccountState(stateStore.Commit(state.Trie)),
+                state.TotalUpdatedFungibleAssets);
 
             if (!state.Trie.Recorded)
             {
diff --git a/Libplanet.Action/State/Account.cs b/Libplanet.Action/State/Account.cs
index c9c5e3067d9..5d455c0dcec 100644
--- a/Libplanet.Action/State/Account.cs
+++ b/Libplanet.Action/State/Account.cs
@@ -21,27 +21,23 @@ public class Account : IAccount
         private readonly IAccountState _baseState;
 
         public Account(IAccountState baseState)
-            : this(baseState, ImmutableDictionary<(Address, Currency), BigInteger>.Empty)
+            : this(baseState, ImmutableHashSet<(Address, Currency)>.Empty)
         {
         }
 
         public Account(
             IAccountState baseState,
-            IImmutableDictionary<(Address, Currency), BigInteger> totalUpdatedFungibles)
+            IImmutableSet<(Address, Currency)> totalUpdatedFungibleAssets)
         {
             _baseState = baseState;
-            TotalUpdatedFungibles = totalUpdatedFungibles;
+            TotalUpdatedFungibleAssets = totalUpdatedFungibleAssets;
         }
 
         /// <inheritdoc cref="IAccountState.Trie"/>
         public ITrie Trie => _baseState.Trie;
 
         /// <inheritdoc/>
-        public IImmutableSet<(Address, Currency)> TotalUpdatedFungibleAssets =>
-            TotalUpdatedFungibles.Keys.ToImmutableHashSet();
-
-        public IImmutableDictionary<(Address, Currency), BigInteger> TotalUpdatedFungibles
-            { get; }
+        public IImmutableSet<(Address, Currency)> TotalUpdatedFungibleAssets { get; }
 
         /// <inheritdoc/>
         [Pure]
@@ -190,7 +186,7 @@ private Account UpdateState(
             new Account(
                 new AccountState(
                     Trie.Set(ToStateKey(address), value)),
-                TotalUpdatedFungibles);
+                TotalUpdatedFungibleAssets);
 
         [Pure]
         private Account UpdateFungibleAssets(
@@ -203,18 +199,18 @@ private Account UpdateFungibleAssets(
                     Trie
                         .Set(ToFungibleAssetKey(address, currency), new Integer(amount))
                         .Set(ToTotalSupplyKey(currency), new Integer(sa))),
-                TotalUpdatedFungibles.SetItem((address, currency), amount))
+                TotalUpdatedFungibleAssets.Add((address, currency)))
             : new Account(
                 new AccountState(
                     Trie.Set(ToFungibleAssetKey(address, currency), new Integer(amount))),
-                TotalUpdatedFungibles.SetItem((address, currency), amount));
+                TotalUpdatedFungibleAssets.Add((address, currency)));
 
         [Pure]
         private Account UpdateValidatorSet(ValidatorSet validatorSet) =>
             new Account(
                 new AccountState(
                     Trie.Set(ValidatorSetKey, validatorSet.Bencoded)),
-                TotalUpdatedFungibles);
+                TotalUpdatedFungibleAssets);
 
         [Pure]
         private IAccount TransferAssetV0(