diff --git a/test/0.4.24/lido/lido.accounting.test.ts b/test/0.4.24/lido/lido.accounting.test.ts
index 344df58d2..dfd104f2d 100644
--- a/test/0.4.24/lido/lido.accounting.test.ts
+++ b/test/0.4.24/lido/lido.accounting.test.ts
@@ -23,7 +23,7 @@ import {
   WithdrawalVault__MockForLidoAccounting__factory,
 } from "typechain-types";
 
-import { ether, impersonate } from "lib";
+import { ether, getNextBlockTimestamp, impersonate } from "lib";
 
 import { deployLidoDao } from "test/deploy";
 
@@ -34,6 +34,7 @@ describe("Lido:accounting", () => {
   let lido: Lido;
   let acl: ACL;
   let postTokenRebaseReceiver: IPostTokenRebaseReceiver;
+  let locator: LidoLocator;
 
   let elRewardsVault: LidoExecutionLayerRewardsVault__MockForLidoAccounting;
   let withdrawalVault: WithdrawalVault__MockForLidoAccounting;
@@ -76,6 +77,7 @@ describe("Lido:accounting", () => {
         burner,
       },
     }));
+    locator = LidoLocator__factory.connect(await lido.getLidoLocator(), deployer);
 
     await acl.createPermission(deployer, lido, await lido.RESUME_ROLE(), deployer);
     await acl.createPermission(deployer, lido, await lido.PAUSE_ROLE(), deployer);
@@ -94,7 +96,6 @@ describe("Lido:accounting", () => {
     });
 
     it("Updates beacon stats", async () => {
-      const locator = LidoLocator__factory.connect(await lido.getLidoLocator(), deployer);
       const accountingSigner = await impersonate(await locator.accounting(), ether("100.0"));
       lido = lido.connect(accountingSigner);
       await expect(
@@ -141,6 +142,48 @@ describe("Lido:accounting", () => {
       );
     });
 
+    it("Updates buffered ether", async () => {
+      const initialBufferedEther = await lido.getBufferedEther();
+      const ethToLock = 1n;
+
+      // assert that the buffer has enough eth to lock for withdrawals
+      // should have some eth from the initial 0xdead holder
+      expect(initialBufferedEther).greaterThanOrEqual(ethToLock);
+      await withdrawalQueue.mock__prefinalizeReturn(ethToLock, 0n);
+
+      const accountingSigner = await impersonate(await locator.accounting(), ether("100.0"));
+      lido = lido.connect(accountingSigner);
+
+      await lido.collectRewardsAndProcessWithdrawals(...args({ etherToLockOnWithdrawalQueue: ethToLock }));
+      expect(await lido.getBufferedEther()).to.equal(initialBufferedEther - ethToLock);
+    });
+
+    it("Emits an `ETHDistributed` event", async () => {
+      const reportTimestamp = await getNextBlockTimestamp();
+      const preClBalance = 0n;
+      const clBalance = 1n;
+      const withdrawals = 0n;
+      const elRewards = 0n;
+      const bufferedEther = await lido.getBufferedEther();
+
+      const totalFee = 1000;
+      const precisionPoints = 10n ** 20n;
+      await stakingRouter.mock__getStakingRewardsDistribution([], [], [], totalFee, precisionPoints);
+
+      const accountingSigner = await impersonate(await locator.accounting(), ether("100.0"));
+      lido = lido.connect(accountingSigner);
+      await expect(
+        lido.collectRewardsAndProcessWithdrawals(
+          ...args({
+            reportTimestamp,
+            reportClBalance: clBalance,
+          }),
+        ),
+      )
+        .to.emit(lido, "ETHDistributed")
+        .withArgs(reportTimestamp, preClBalance, clBalance, withdrawals, elRewards, bufferedEther);
+    });
+
     type ArgsTuple = [bigint, bigint, bigint, bigint, bigint, bigint, bigint, bigint];
 
     interface Args {
diff --git a/test/0.8.9/accounting.handleOracleReport.test.ts b/test/0.8.9/accounting.handleOracleReport.test.ts
index f1685ad0e..4c002724b 100644
--- a/test/0.8.9/accounting.handleOracleReport.test.ts
+++ b/test/0.8.9/accounting.handleOracleReport.test.ts
@@ -170,95 +170,12 @@ describe("Accounting.sol:report", () => {
         .withArgs(isCover, await accounting.getAddress(), steth, sharesToBurn);
     });
 
-    // TODO: This test could be moved to `Lido.sol`
-    // it("Withdraws ether from `ElRewardsVault` if EL rewards are greater than 0 as returned from `smoothenTokenRebase`", async () => {
-
     it("ensures that `Lido.collectRewardsAndProcessWithdrawals` is called from `Accounting`", async () => {
       // `Mock__CollectRewardsAndProcessWithdrawals` event is only emitted on the mock to verify
       // that `Lido.collectRewardsAndProcessWithdrawals` was actually called
       await expect(accounting.handleOracleReport(report())).to.emit(lido, "Mock__CollectRewardsAndProcessWithdrawals");
     });
 
-    // it("Withdraws ether from `WithdrawalVault` if withdrawals are greater than 0 as returned from `smoothenTokenRebase`", async () => {
-    //   const withdrawals = 1n;
-    //   const elRewards = 0n;
-    //   const simulatedSharesToBurn = 0n;
-    //   const sharesToBurn = 0n;
-
-    //   await oracleReportSanityChecker.mock__smoothenTokenRebaseReturn(
-    //     withdrawals,
-    //     elRewards,
-    //     simulatedSharesToBurn,
-    //     sharesToBurn,
-    //   );
-    //   const totalFee = 1000;
-    //   const precisionPoints = 10n ** 20n;
-    //   await stakingRouter.mock__getStakingRewardsDistribution([], [], [], totalFee, precisionPoints);
-
-    //   // `Mock__WithdrawalsWithdrawn` event is only emitted on the mock to verify
-    //   // that `WithdrawalVault.withdrawWithdrawals` was actually called
-    //   await expect(accounting.handleOracleReport(report())).to.emit(withdrawalVault, "Mock__WithdrawalsWithdrawn");
-    // });
-
-    // it("Finalizes withdrawals if there is ether to lock on `WithdrawalQueue` as returned from `prefinalize`", async () => {
-    //   const ethToLock = ether("10.0");
-    //   await withdrawalQueue.mock__prefinalizeReturn(ethToLock, 0n);
-    //   // top up buffer via submit
-    //   await lido.submit(ZeroAddress, { value: ethToLock });
-
-    //   await expect(
-    //     accounting.handleOracleReport(
-    //       report({
-    //         withdrawalFinalizationBatches: [1n, 2n],
-    //       }),
-    //     ),
-    //   ).to.emit(withdrawalQueue, "WithdrawalsFinalized");
-    // });
-
-    // it("Updates buffered ether", async () => {
-    //   const initialBufferedEther = await lido.getBufferedEther();
-    //   const ethToLock = 1n;
-
-    //   // assert that the buffer has enough eth to lock for withdrawals
-    //   // should have some eth from the initial 0xdead holder
-    //   expect(initialBufferedEther).greaterThanOrEqual(ethToLock);
-    //   await withdrawalQueue.mock__prefinalizeReturn(ethToLock, 0n);
-
-    //   await expect(
-    //     accounting.handleOracleReport(
-    //       report({
-    //         withdrawalFinalizationBatches: [1n],
-    //       }),
-    //     ),
-    //   ).to.not.be.reverted;
-
-    //   expect(await lido.getBufferedEther()).to.equal(initialBufferedEther - ethToLock);
-    // });
-
-    // it("Emits an `ETHDistributed` event", async () => {
-    //   const reportTimestamp = await getNextBlockTimestamp();
-    //   const preClBalance = 0n;
-    //   const clBalance = 1n;
-    //   const withdrawals = 0n;
-    //   const elRewards = 0n;
-    //   const bufferedEther = await lido.getBufferedEther();
-
-    //   const totalFee = 1000;
-    //   const precisionPoints = 10n ** 20n;
-    //   await stakingRouter.mock__getStakingRewardsDistribution([], [], [], totalFee, precisionPoints);
-
-    //   await expect(
-    //     accounting.handleOracleReport(
-    //       report({
-    //         timestamp: reportTimestamp,
-    //         clBalance,
-    //       }),
-    //     ),
-    //   )
-    //     .to.emit(lido, "ETHDistributed")
-    //     .withArgs(reportTimestamp, preClBalance, clBalance, withdrawals, elRewards, bufferedEther);
-    // });
-
     it("Burns shares if there are shares to burn as returned from `smoothenTokenRebaseReturn`", async () => {
       const sharesRequestedToBurn = 1n;
       await oracleReportSanityChecker.mock__smoothenTokenRebaseReturn(0n, 0n, 0n, sharesRequestedToBurn);