diff --git a/src/ethereum/arrow_glacier/vm/instructions/system.py b/src/ethereum/arrow_glacier/vm/instructions/system.py
index cec5eebd51..49fa09ab2f 100644
--- a/src/ethereum/arrow_glacier/vm/instructions/system.py
+++ b/src/ethereum/arrow_glacier/vm/instructions/system.py
@@ -353,11 +353,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/berlin/vm/instructions/system.py b/src/ethereum/berlin/vm/instructions/system.py
index 200280dc0e..0408af96cc 100644
--- a/src/ethereum/berlin/vm/instructions/system.py
+++ b/src/ethereum/berlin/vm/instructions/system.py
@@ -354,11 +354,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/byzantium/vm/instructions/system.py b/src/ethereum/byzantium/vm/instructions/system.py
index 79f9f98044..ad41ea6a80 100644
--- a/src/ethereum/byzantium/vm/instructions/system.py
+++ b/src/ethereum/byzantium/vm/instructions/system.py
@@ -274,11 +274,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/cancun/vm/instructions/system.py b/src/ethereum/cancun/vm/instructions/system.py
index eff607eede..de246886d8 100644
--- a/src/ethereum/cancun/vm/instructions/system.py
+++ b/src/ethereum/cancun/vm/instructions/system.py
@@ -373,11 +373,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/constantinople/vm/instructions/system.py b/src/ethereum/constantinople/vm/instructions/system.py
index bd1429793b..915ff8213a 100644
--- a/src/ethereum/constantinople/vm/instructions/system.py
+++ b/src/ethereum/constantinople/vm/instructions/system.py
@@ -344,11 +344,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/gray_glacier/vm/instructions/system.py b/src/ethereum/gray_glacier/vm/instructions/system.py
index cec5eebd51..49fa09ab2f 100644
--- a/src/ethereum/gray_glacier/vm/instructions/system.py
+++ b/src/ethereum/gray_glacier/vm/instructions/system.py
@@ -353,11 +353,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/istanbul/vm/instructions/system.py b/src/ethereum/istanbul/vm/instructions/system.py
index bd1429793b..915ff8213a 100644
--- a/src/ethereum/istanbul/vm/instructions/system.py
+++ b/src/ethereum/istanbul/vm/instructions/system.py
@@ -344,11 +344,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/london/vm/instructions/system.py b/src/ethereum/london/vm/instructions/system.py
index cec5eebd51..49fa09ab2f 100644
--- a/src/ethereum/london/vm/instructions/system.py
+++ b/src/ethereum/london/vm/instructions/system.py
@@ -353,11 +353,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/muir_glacier/vm/instructions/system.py b/src/ethereum/muir_glacier/vm/instructions/system.py
index bd1429793b..915ff8213a 100644
--- a/src/ethereum/muir_glacier/vm/instructions/system.py
+++ b/src/ethereum/muir_glacier/vm/instructions/system.py
@@ -344,11 +344,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/osaka/vm/instructions/system.py b/src/ethereum/osaka/vm/instructions/system.py
index 6c06c237c9..2254d9bfa9 100644
--- a/src/ethereum/osaka/vm/instructions/system.py
+++ b/src/ethereum/osaka/vm/instructions/system.py
@@ -394,11 +394,9 @@ def call(evm: Evm) -> None:
     ) = access_delegation(evm, code_address)
     access_gas_cost += delegated_access_gas_cost
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/paris/vm/instructions/system.py b/src/ethereum/paris/vm/instructions/system.py
index dee9ab75c7..fe69eef978 100644
--- a/src/ethereum/paris/vm/instructions/system.py
+++ b/src/ethereum/paris/vm/instructions/system.py
@@ -352,11 +352,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/prague/vm/instructions/system.py b/src/ethereum/prague/vm/instructions/system.py
index aa3ae789bd..34b2386ac2 100644
--- a/src/ethereum/prague/vm/instructions/system.py
+++ b/src/ethereum/prague/vm/instructions/system.py
@@ -385,11 +385,9 @@ def call(evm: Evm) -> None:
     ) = access_delegation(evm, code_address)
     access_gas_cost += delegated_access_gas_cost
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/shanghai/vm/instructions/system.py b/src/ethereum/shanghai/vm/instructions/system.py
index 8d7e8b64f4..d29d01b9bd 100644
--- a/src/ethereum/shanghai/vm/instructions/system.py
+++ b/src/ethereum/shanghai/vm/instructions/system.py
@@ -372,11 +372,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,
diff --git a/src/ethereum/spurious_dragon/vm/instructions/system.py b/src/ethereum/spurious_dragon/vm/instructions/system.py
index c5fc04760e..a009fff0bf 100644
--- a/src/ethereum/spurious_dragon/vm/instructions/system.py
+++ b/src/ethereum/spurious_dragon/vm/instructions/system.py
@@ -262,11 +262,9 @@ def call(evm: Evm) -> None:
 
     code_address = to
 
-    create_gas_cost = (
-        Uint(0)
-        if is_account_alive(evm.message.block_env.state, to) or value == 0
-        else GAS_NEW_ACCOUNT
-    )
+    create_gas_cost = GAS_NEW_ACCOUNT
+    if value == 0 or is_account_alive(evm.message.block_env.state, to):
+        create_gas_cost = Uint(0)
     transfer_gas_cost = Uint(0) if value == 0 else GAS_CALL_VALUE
     message_call_gas = calculate_message_call_gas(
         value,