diff --git a/src/modb_accounting.c b/src/modb_accounting.c
index 6333103..733b580 100644
--- a/src/modb_accounting.c
+++ b/src/modb_accounting.c
@@ -1,145 +1,12 @@
-#include <stdio.h>
-#include <errno.h>
 #include <string.h>
+#include <errno.h>
 
 #include "modb_accounting.h"
-#include "modb_types.h"
-#include "strext.h"
 #include "modb_p.h"
+#include "modb_accounting_p.h"
 
 
 // ##### USERS
-
-int tableRowsToUsers(column_data **col_data, size_t n_cols,
-                     struct user_t ***users, size_t *n_users)
-{
-  column_data *col_id, *col_username, *col_email, *col_created, *col_updated, *col_deleted;
-  size_t n_rows, idx;
-  struct user_t *user;
-
-  n_rows = (*col_data)->n_values;
-  if (n_rows == 0) {
-    return 0;
-  }
-
-  col_id = findColumn(col_data, n_cols, "id");
-  col_username = findColumn(col_data, n_cols, "username");
-  col_email = findColumn(col_data, n_cols, "email");
-  col_created = findColumn(col_data, n_cols, "created");
-  col_updated = findColumn(col_data, n_cols, "updated");
-  col_deleted = findColumn(col_data, n_cols, "deleted");
-
-  *users = (struct user_t **)malloc(sizeof(struct user_t *) * n_rows);
-  if (*users == 0) {
-    fprintf(stderr, "[%d]malloc: (%d) %s\n", __LINE__, errno, strerror(errno));
-    return -errno;
-  }
-  memset(*users, 0, sizeof(struct user_t *) * n_rows);
-
-  for (idx = 0; idx < n_rows; idx++) {
-    user = allocUser();
-    if (user == 0) {
-      freeUsers(*users, idx - 1);
-      return -1;
-    }
-
-    user->id = *(col_id->data.ptr_uint32 + idx);
-    if (strmemcpy(*(col_username->data.ptr_str + idx), *(col_username->data_lens + idx),
-                  &user->username, &user->username_len) != 0) {
-      freeUsers(*users, idx);
-      return -1;
-    }
-    if (strmemcpy(*(col_email->data.ptr_str + idx), *(col_email->data_lens + idx),
-                  &user->email, &user->email_len) != 0) {
-      freeUsers(*users, idx);
-      return -1;
-    }
-    user->created_on = *(col_created->data.ptr_uint32 + idx);
-    if (!columnRowIsNull(col_updated, idx)) {
-      user->updated_on = *(col_updated->data.ptr_uint32 + idx);
-    }
-    if (!columnRowIsNull(col_deleted, idx)) {
-      user->deleted_on = *(col_deleted->data.ptr_uint32 + idx);
-    }
-
-    *(*users + idx) = user;
-  }
-
-  *n_users = n_rows;
-
-  return 1;
-}
-int doUsersQuery(stored_conn *sconn, modb_ref *modb, where_builder *wb,
-                 struct user_t ***users, size_t *n_users)
-{
-  char *qry;
-  size_t qry_len;
-  uint64_t qry_ret;
-  int res;
-
-  str_builder *sb;
-
-  column_data **col_data;
-  size_t n_cols;
-
-
-  if ((sb = strbld_create()) == 0) {
-    return -errno;
-  }
-  strbld_str(sb, "SELECT * FROM `", 0);
-  modbTableName_sb(sb, modb, USERS_TABLE, strlen(USERS_TABLE));
-  strbld_char(sb, '`');
-  if (wb != 0) {
-    strbld_str(sb, " WHERE ", 0);
-    compileWhereBuilder_sb(wb, sb, 0);
-  }
-  if (strbld_finalize_or_destroy(&sb, &qry, &qry_len) != 0) {
-    return -errno;
-  }
-
-  qry_ret = tableQuery(sconn, qry, qry_len, 0, &col_data, &n_cols);
-  free(qry);
-
-  // Query failed
-  if (qry_ret == (uint64_t)-1) {
-    return -1;
-  }
-
-  // Zero row result
-  if (qry_ret == 0) {
-    freeColumns(col_data, n_cols);
-    return 0;
-  }
-
-  res = tableRowsToUsers(col_data, n_cols, users, n_users);
-  freeColumns(col_data, n_cols);
-
-  if (res <= 0) {
-    return res;
-  }
-
-  return (int)qry_ret;
-}
-int doScalarUsersQuery(stored_conn *sconn, modb_ref *modb,
-                       where_builder *wb, struct user_t **user)
-{
-  int res;
-  struct user_t **users;
-  size_t n_users;
-
-  res = doUsersQuery(sconn, modb, wb, &users, &n_users);
-  if (res <= 0) {
-    return res;
-  }
-
-  *user = *users;
-  *users = 0;
-  freeUsers(users, n_users);
-
-  return res;
-}
-
-
 int modbUserById(stored_conn *sconn, modb_ref *modb, unsigned int id, int with_groups,
                  struct user_t **user)
 {
@@ -389,130 +256,6 @@ int modbUserDestroy(stored_conn *sconn, modb_ref *modb, int id)
 
 
 // ##### GROUPS
-
-int tableRowsToGroups(column_data **col_data, size_t n_cols,
-                      struct group_t ***groups, size_t *n_groups)
-{
-  column_data *col_id, *col_name, *col_created, *col_updated, *col_deleted;
-  size_t n_rows, idx;
-  struct group_t *group;
-
-  n_rows = (*col_data)->n_values;
-  if (n_rows == 0) {
-    return 0;
-  }
-
-  col_id = findColumn(col_data, n_cols, "id");
-  col_name = findColumn(col_data, n_cols, "name");
-  col_created = findColumn(col_data, n_cols, "created");
-  col_updated = findColumn(col_data, n_cols, "updated");
-  col_deleted = findColumn(col_data, n_cols, "deleted");
-
-  *groups = (struct group_t **)malloc(sizeof(struct group_t *) * n_rows);
-  if (*groups == 0) {
-    fprintf(stderr, "[%d]malloc: (%d) %s\n", __LINE__, errno, strerror(errno));
-    return -errno;
-  }
-  memset(*groups, 0, sizeof(struct group_t *) * n_rows);
-
-  for (idx = 0; idx < n_rows; idx++) {
-    if ((group = allocGroup()) == 0) {
-      freeGroups(*groups, idx - 1);
-      return -1;
-    }
-
-    group->id = *(col_id->data.ptr_uint32 + idx);
-    if (strmemcpy(*(col_name->data.ptr_str + idx), *(col_name->data_lens + idx),
-                  &group->name, &group->name_len) != 0) {
-      freeGroups(*groups, idx);
-      return -1;
-    }
-    group->created_on = *(col_created->data.ptr_uint32 + idx);
-    if (!columnRowIsNull(col_updated, idx)) {
-      group->updated_on = *(col_updated->data.ptr_uint32 + idx);
-    }
-    if (!columnRowIsNull(col_deleted, idx)) {
-      group->deleted_on = *(col_deleted->data.ptr_uint32 + idx);
-    }
-
-    *(*groups + idx) = group;
-  }
-
-  *n_groups = n_rows;
-
-  return 1;
-}
-int doGroupsQuery(stored_conn *sconn, modb_ref *modb, where_builder *wb,
-                  struct group_t ***groups, size_t *n_groups)
-{
-  char *qry;
-  size_t qry_len;
-  uint64_t qry_ret;
-  int res;
-
-  str_builder *sb;
-
-  column_data **col_data;
-  size_t n_cols;
-
-
-  if ((sb = strbld_create()) == 0) {
-    return -1;
-  }
-  strbld_str(sb, "SELECT * FROM `", 0);
-  modbTableName_sb(sb, modb, GROUPS_TABLE, strlen(GROUPS_TABLE));
-  strbld_char(sb, '`');
-  if (wb != 0) {
-    strbld_str(sb, " WHERE ", 0);
-    compileWhereBuilder_sb(wb, sb, 0);
-  }
-  if (strbld_finalize_or_destroy(&sb, &qry, &qry_len) != 0) {
-    return -1;
-  }
-
-  qry_ret = tableQuery(sconn, qry, qry_len, 0, &col_data, &n_cols);
-  free(qry);
-
-  // Query failed
-  if (qry_ret == (uint64_t)-1) {
-    return -1;
-  }
-
-  // Zero row result
-  if (qry_ret == 0) {
-    freeColumns(col_data, n_cols);
-    return 0;
-  }
-
-  res = tableRowsToGroups(col_data, n_cols, groups, n_groups);
-  freeColumns(col_data, n_cols);
-
-  if (res <= 0) {
-    return res;
-  }
-
-  return (int)qry_ret;
-}
-int doScalarGroupsQuery(stored_conn *sconn, modb_ref *modb,
-                        where_builder *wb, struct group_t **group)
-{
-  int res;
-  struct group_t **groups;
-  size_t n_groups;
-
-  res = doGroupsQuery(sconn, modb, wb, &groups, &n_groups);
-  if (res <= 0) {
-    return res;
-  }
-
-  *group = *groups;
-  *groups = 0;
-  freeGroups(groups, n_groups);
-
-  return res;
-}
-
-
 int modbGroupById(stored_conn *sconn, modb_ref *modb, unsigned int id, int with_members,
                   struct group_t **group)
 {
diff --git a/src/modb_accounting.h b/src/modb_accounting.h
index 4885c17..f7d818b 100644
--- a/src/modb_accounting.h
+++ b/src/modb_accounting.h
@@ -1,5 +1,5 @@
-#ifndef MODB_ACCOUNTING_H
-#define MODB_ACCOUNTING_H
+#ifndef H__MODB_ACCOUNTING__
+#define H__MODB_ACCOUNTING__
 
 #include "database.h"
 #include "modb_types.h"
@@ -72,4 +72,4 @@ int modbUnlink_Group_User(stored_conn *sconn, modb_ref *modb,
                           unsigned int user_id, unsigned int group_id);
 
 
-#endif // MODB_ACCOUNTING_H
+#endif // H__MODB_ACCOUNTING__
diff --git a/src/modb_accounting_p.c b/src/modb_accounting_p.c
new file mode 100644
index 0000000..dcb409c
--- /dev/null
+++ b/src/modb_accounting_p.c
@@ -0,0 +1,262 @@
+#include <stdio.h>
+#include <string.h>
+#include <errno.h>
+
+#include "modb_p.h"
+#include "modb_accounting_p.h"
+
+
+// ##### USERS
+int tableRowsToUsers(column_data **col_data, size_t n_cols,
+                     struct user_t ***users, size_t *n_users)
+{
+  column_data *col_id, *col_username, *col_email, *col_created, *col_updated, *col_deleted;
+  size_t n_rows, idx;
+  struct user_t *user;
+
+  n_rows = (*col_data)->n_values;
+  if (n_rows == 0) {
+    return 0;
+  }
+
+  col_id = findColumn(col_data, n_cols, "id");
+  col_username = findColumn(col_data, n_cols, "username");
+  col_email = findColumn(col_data, n_cols, "email");
+  col_created = findColumn(col_data, n_cols, "created");
+  col_updated = findColumn(col_data, n_cols, "updated");
+  col_deleted = findColumn(col_data, n_cols, "deleted");
+
+  *users = (struct user_t **)malloc(sizeof(struct user_t *) * n_rows);
+  if (*users == 0) {
+    fprintf(stderr, "[%d]malloc: (%d) %s\n", __LINE__, errno, strerror(errno));
+    return -errno;
+  }
+  memset(*users, 0, sizeof(struct user_t *) * n_rows);
+
+  for (idx = 0; idx < n_rows; idx++) {
+    user = allocUser();
+    if (user == 0) {
+      freeUsers(*users, idx - 1);
+      return -1;
+    }
+
+    user->id = *(col_id->data.ptr_uint32 + idx);
+    if (strmemcpy(*(col_username->data.ptr_str + idx), *(col_username->data_lens + idx),
+                  &user->username, &user->username_len) != 0) {
+      freeUsers(*users, idx);
+      return -1;
+    }
+    if (strmemcpy(*(col_email->data.ptr_str + idx), *(col_email->data_lens + idx),
+                  &user->email, &user->email_len) != 0) {
+      freeUsers(*users, idx);
+      return -1;
+    }
+    user->created_on = *(col_created->data.ptr_uint32 + idx);
+    if (!columnRowIsNull(col_updated, idx)) {
+      user->updated_on = *(col_updated->data.ptr_uint32 + idx);
+    }
+    if (!columnRowIsNull(col_deleted, idx)) {
+      user->deleted_on = *(col_deleted->data.ptr_uint32 + idx);
+    }
+
+    *(*users + idx) = user;
+  }
+
+  *n_users = n_rows;
+
+  return 1;
+}
+int doUsersQuery(stored_conn *sconn, modb_ref *modb, where_builder *wb,
+                 struct user_t ***users, size_t *n_users)
+{
+  char *qry;
+  size_t qry_len;
+  uint64_t qry_ret;
+  int res;
+
+  str_builder *sb;
+
+  column_data **col_data;
+  size_t n_cols;
+
+
+  if ((sb = strbld_create()) == 0) {
+    return -errno;
+  }
+  strbld_str(sb, "SELECT * FROM `", 0);
+  modbTableName_sb(sb, modb, USERS_TABLE, strlen(USERS_TABLE));
+  strbld_char(sb, '`');
+  if (wb != 0) {
+    strbld_str(sb, " WHERE ", 0);
+    compileWhereBuilder_sb(wb, sb, 0);
+  }
+  if (strbld_finalize_or_destroy(&sb, &qry, &qry_len) != 0) {
+    return -errno;
+  }
+
+  qry_ret = tableQuery(sconn, qry, qry_len, 0, &col_data, &n_cols);
+  free(qry);
+
+  // Query failed
+  if (qry_ret == (uint64_t)-1) {
+    return -1;
+  }
+
+  // Zero row result
+  if (qry_ret == 0) {
+    freeColumns(col_data, n_cols);
+    return 0;
+  }
+
+  res = tableRowsToUsers(col_data, n_cols, users, n_users);
+  freeColumns(col_data, n_cols);
+
+  if (res <= 0) {
+    return res;
+  }
+
+  return (int)qry_ret;
+}
+int doScalarUsersQuery(stored_conn *sconn, modb_ref *modb,
+                       where_builder *wb, struct user_t **user)
+{
+  int res;
+  struct user_t **users;
+  size_t n_users;
+
+  res = doUsersQuery(sconn, modb, wb, &users, &n_users);
+  if (res <= 0) {
+    return res;
+  }
+
+  *user = *users;
+  *users = 0;
+  freeUsers(users, n_users);
+
+  return res;
+}
+
+
+// ##### GROUPS
+int tableRowsToGroups(column_data **col_data, size_t n_cols,
+                      struct group_t ***groups, size_t *n_groups)
+{
+  column_data *col_id, *col_name, *col_created, *col_updated, *col_deleted;
+  size_t n_rows, idx;
+  struct group_t *group;
+
+  n_rows = (*col_data)->n_values;
+  if (n_rows == 0) {
+    return 0;
+  }
+
+  col_id = findColumn(col_data, n_cols, "id");
+  col_name = findColumn(col_data, n_cols, "name");
+  col_created = findColumn(col_data, n_cols, "created");
+  col_updated = findColumn(col_data, n_cols, "updated");
+  col_deleted = findColumn(col_data, n_cols, "deleted");
+
+  *groups = (struct group_t **)malloc(sizeof(struct group_t *) * n_rows);
+  if (*groups == 0) {
+    fprintf(stderr, "[%d]malloc: (%d) %s\n", __LINE__, errno, strerror(errno));
+    return -errno;
+  }
+  memset(*groups, 0, sizeof(struct group_t *) * n_rows);
+
+  for (idx = 0; idx < n_rows; idx++) {
+    if ((group = allocGroup()) == 0) {
+      freeGroups(*groups, idx - 1);
+      return -1;
+    }
+
+    group->id = *(col_id->data.ptr_uint32 + idx);
+    if (strmemcpy(*(col_name->data.ptr_str + idx), *(col_name->data_lens + idx),
+                  &group->name, &group->name_len) != 0) {
+      freeGroups(*groups, idx);
+      return -1;
+    }
+    group->created_on = *(col_created->data.ptr_uint32 + idx);
+    if (!columnRowIsNull(col_updated, idx)) {
+      group->updated_on = *(col_updated->data.ptr_uint32 + idx);
+    }
+    if (!columnRowIsNull(col_deleted, idx)) {
+      group->deleted_on = *(col_deleted->data.ptr_uint32 + idx);
+    }
+
+    *(*groups + idx) = group;
+  }
+
+  *n_groups = n_rows;
+
+  return 1;
+}
+int doGroupsQuery(stored_conn *sconn, modb_ref *modb, where_builder *wb,
+                  struct group_t ***groups, size_t *n_groups)
+{
+  char *qry;
+  size_t qry_len;
+  uint64_t qry_ret;
+  int res;
+
+  str_builder *sb;
+
+  column_data **col_data;
+  size_t n_cols;
+
+
+  if ((sb = strbld_create()) == 0) {
+    return -1;
+  }
+  strbld_str(sb, "SELECT * FROM `", 0);
+  modbTableName_sb(sb, modb, GROUPS_TABLE, strlen(GROUPS_TABLE));
+  strbld_char(sb, '`');
+  if (wb != 0) {
+    strbld_str(sb, " WHERE ", 0);
+    compileWhereBuilder_sb(wb, sb, 0);
+  }
+  if (strbld_finalize_or_destroy(&sb, &qry, &qry_len) != 0) {
+    return -1;
+  }
+
+  qry_ret = tableQuery(sconn, qry, qry_len, 0, &col_data, &n_cols);
+  free(qry);
+
+  // Query failed
+  if (qry_ret == (uint64_t)-1) {
+    return -1;
+  }
+
+  // Zero row result
+  if (qry_ret == 0) {
+    freeColumns(col_data, n_cols);
+    return 0;
+  }
+
+  res = tableRowsToGroups(col_data, n_cols, groups, n_groups);
+  freeColumns(col_data, n_cols);
+
+  if (res <= 0) {
+    return res;
+  }
+
+  return (int)qry_ret;
+}
+int doScalarGroupsQuery(stored_conn *sconn, modb_ref *modb,
+                        where_builder *wb, struct group_t **group)
+{
+  int res;
+  struct group_t **groups;
+  size_t n_groups;
+
+  res = doGroupsQuery(sconn, modb, wb, &groups, &n_groups);
+  if (res <= 0) {
+    return res;
+  }
+
+  *group = *groups;
+  *groups = 0;
+  freeGroups(groups, n_groups);
+
+  return res;
+}
+
diff --git a/src/modb_accounting_p.h b/src/modb_accounting_p.h
new file mode 100644
index 0000000..9911a19
--- /dev/null
+++ b/src/modb_accounting_p.h
@@ -0,0 +1,23 @@
+#ifndef H__MODB_ACCOUNTING_P__
+#define H__MODB_ACCOUNTING_P__
+
+#include "database.h"
+#include "modb_types.h"
+
+// ##### USERS
+int tableRowsToUsers(column_data **col_data, size_t n_cols,
+                     struct user_t ***users, size_t *n_users);
+int doUsersQuery(stored_conn *sconn, modb_ref *modb, where_builder *wb,
+                 struct user_t ***users, size_t *n_users);
+int doScalarUsersQuery(stored_conn *sconn, modb_ref *modb,
+                       where_builder *wb, struct user_t **user);
+
+// ##### GROUPS
+int tableRowsToGroups(column_data **col_data, size_t n_cols,
+                      struct group_t ***groups, size_t *n_groups);
+int doGroupsQuery(stored_conn *sconn, modb_ref *modb, where_builder *wb,
+                  struct group_t ***groups, size_t *n_groups);
+int doScalarGroupsQuery(stored_conn *sconn, modb_ref *modb,
+                        where_builder *wb, struct group_t **group);
+
+#endif // H__MODB_ACCOUNTING_P__