diff --git a/core/child/src/mvp.rs b/core/child/src/mvp.rs
index 9ff1305010..37a28343b3 100644
--- a/core/child/src/mvp.rs
+++ b/core/child/src/mvp.rs
@@ -193,6 +193,8 @@ mod tests {
 		type TimeLock = Self::BlockNumber;
 		type Value = u64;
 
+		type OnNewAccount = ();
+
 		type Event = TestEvent;
 	}
 
diff --git a/core/parent/src/mvp.rs b/core/parent/src/mvp.rs
index 349b15d540..563677fa28 100644
--- a/core/parent/src/mvp.rs
+++ b/core/parent/src/mvp.rs
@@ -14,7 +14,7 @@ use rstd::marker::PhantomData;
 
 /// plasm
 use merkle::{ProofTrait, MerkleProof};
-use utxo::mvp::{Transaction};
+use utxo::mvp::Transaction;
 
 
 /// Utxo is H: Hash, V: ChildValue, K: AccountId, B: BlockNumber;
@@ -631,7 +631,7 @@ mod tests {
 			assert_eq!(2, Parent::total_deposit()); // 1(deposit) + 1(fee)
 
 			// check unfinalize exits
-			assert_eq!(vec!{exit_id.clone()}, Parent::unfinalized_exits());
+			assert_eq!(vec! {exit_id.clone()}, Parent::unfinalized_exits());
 
 			// error finalized before expired.
 			assert_ne!(Ok(()), Parent::exit_finalize(Origin::signed(1), exit_id));
diff --git a/core/utxo/src/mvp.rs b/core/utxo/src/mvp.rs
index 59dcdf0857..9510557229 100644
--- a/core/utxo/src/mvp.rs
+++ b/core/utxo/src/mvp.rs
@@ -4,7 +4,7 @@ use super::*;
 use serde_derive::{Serialize, Deserialize};
 
 use support::{decl_module, decl_storage, decl_event, StorageValue, StorageMap, Parameter, dispatch::Result};
-use system::ensure_signed;
+use system::{ensure_signed, OnNewAccount};
 use sr_primitives::traits::{Member, MaybeSerializeDebug, Hash, SimpleArithmetic, Verify, As, Zero, CheckedAdd, CheckedSub};
 
 use parity_codec::{Encode, Decode, Codec};
@@ -76,6 +76,8 @@ pub trait Trait: system::Trait {
 	type TimeLock: Parameter + Zero + Default;
 	type Value: Parameter + Member + SimpleArithmetic + Codec + Default + Copy + As<usize> + As<u64> + MaybeSerializeDebug;
 
+	type OnNewAccount: OnNewAccount<Self::AccountId>;
+
 	/// The overarching event type.
 	type Event: From<Event<Self>> + Into<<Self as system::Trait>::Event>;
 }
@@ -175,6 +177,9 @@ impl<T: Trait> WritableUtxoTrait<SignedTx<T>, T::AccountId, (T::Hash, u32)> for
 			let identify = (hash.clone(), i as u32);
 			<UnspentOutputs<T>>::insert(identify.clone(), out.clone());
 			for key in out.keys.iter() {
+				if !<UnspentOutputsFinder<T>>::exists(key) { // if unexits outputs finder, create accounts.
+					T::OnNewAccount::on_new_account(key);
+				}
 				<UnspentOutputsFinder<T>>::mutate(key, |v| {
 					match v.as_mut() {
 						Some(vc) => vc.push(identify.clone()),
@@ -452,6 +457,8 @@ mod tests {
 		type TimeLock = Self::BlockNumber;
 		type Value = u64;
 
+		type OnNewAccount = ();
+
 		type Event = ();
 	}
 
diff --git a/runtime/src/lib.rs b/runtime/src/lib.rs
index 89de2c0f07..51792437a9 100644
--- a/runtime/src/lib.rs
+++ b/runtime/src/lib.rs
@@ -195,6 +195,8 @@ impl utxo_mvp::Trait for Runtime {
 	type Value = u128;
 	type TimeLock = BlockNumber;
 
+	type OnNewAccount = Indices;
+
 	type Event = Event;
 }
 
diff --git a/runtime/wasm/target/wasm32-unknown-unknown/release/plasm_runtime_wasm.compact.wasm b/runtime/wasm/target/wasm32-unknown-unknown/release/plasm_runtime_wasm.compact.wasm
index 1da732d902..23536bede3 100644
Binary files a/runtime/wasm/target/wasm32-unknown-unknown/release/plasm_runtime_wasm.compact.wasm and b/runtime/wasm/target/wasm32-unknown-unknown/release/plasm_runtime_wasm.compact.wasm differ