Well, the accounting model is not about naming...It is about detecting dependent transactions very early so you can figure out how many can go into a block in parallel. Another one I like is the pricing model, a.k.a rent. You pay the rent, and your account survives in the chain. Once you are done, you stop paying rent, and the runtime sweeps your account under the carpet. (you can also create your account rent-exempt and get all the money back).