diff --git a/core/types/balance.go b/core/types/balance.go
new file mode 100644
index 0000000000..9c8c005d46
--- /dev/null
+++ b/core/types/balance.go
@@ -0,0 +1,47 @@
+package types
+
+//go:generate stringer -type=BalanceChangeReason
+
+// BalanceChangeReason describes the reason why an account's balance was changed in a transaction
+type BalanceChangeReason uint8
+
+const (
+	// ValidatorReward is the balance change caused by the block validator reward
+	ValidatorReward BalanceChangeReason = iota
+
+	// EmptyAccountByCode0 is the balance change caused by the empty account by code0 rule
+	EmptyAccountByCode0
+
+	// StartNonce is the balance change caused by the start nonce
+	StartNonce
+
+	// GasRefund is the balance change caused by refunding gas
+	GasRefund
+
+	// BalanceMint is for balance minting operations
+	BalanceMint
+
+	// BalanceBurn is for balance burning operations
+	BalanceBurn
+
+	// BlockReward is for block mining reward
+	BlockReward
+
+	// FeeTip is for transaction fee tips
+	FeeTip
+
+	// UncleReward is for uncle block rewards
+	UncleReward
+
+	// TransactionFee is for transaction fees
+	TransactionFee
+
+	// L1Fee is for Layer 1 fees
+	L1Fee
+
+	// Deposit is for deposits
+	Deposit
+
+	// BaseFeeBurn is for base fee burning
+	BaseFeeBurn
+)
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diff --git a/core/types/balance_change_string.go b/core/types/balance_change_string.go
new file mode 100644
index 0000000000..000e9eb701
--- /dev/null
+++ b/core/types/balance_change_string.go
@@ -0,0 +1,16 @@
+// Code generated by "stringer -type=BalanceChangeReason"; DO NOT EDIT.
+
+package types
+
+import "strconv"
+
+const _BalanceChangeReason_name = "ValidatorRewardEmptyAccountByCode0StartNonceGasRefundBalanceMintBalanceBurnBlockRewardFeeTipUncleRewardTransactionFeeL1FeeDepositBaseFeeBurn"
+
+var _BalanceChangeReason_index = [...]uint8{0, 15, 31, 44, 53, 64, 75, 87, 94, 105, 119, 125, 134, 146}
+
+func (i BalanceChangeReason) String() string {
+	if i >= BalanceChangeReason(len(_BalanceChangeReason_index)-1) {
+		return "BalanceChangeReason(" + strconv.FormatInt(int64(i), 10) + ")"
+	}
+	return _BalanceChangeReason_name[_BalanceChangeReason_index[i]:_BalanceChangeReason_index[i+1]]
+}
\ No newline at end of file