diff --git a/v2/accounting/accounting.go b/v2/accounting/accounting.go
index 1576a9a..1ca3d26 100644
--- a/v2/accounting/accounting.go
+++ b/v2/accounting/accounting.go
@@ -49,22 +49,6 @@ func (b *BalanceRequestBody) SetOwnerID(v *refs.OwnerID) {
 	}
 }
 
-func (r *BalanceRequestBody) StableMarshal(buf []byte) ([]byte, error) {
-	if r == nil {
-		return nil, nil
-	}
-
-	// TODO: do not use hack
-	_, err := BalanceRequestBodyToGRPCMessage(r).MarshalTo(buf)
-
-	return buf, err
-}
-
-func (r *BalanceRequestBody) StableSize() int {
-	// TODO: do not use hack
-	return BalanceRequestBodyToGRPCMessage(r).Size()
-}
-
 func (b *BalanceRequest) GetBody() *BalanceRequestBody {
 	if b != nil {
 		return b.body
diff --git a/v2/accounting/marshal.go b/v2/accounting/marshal.go
new file mode 100644
index 0000000..a0d73b1
--- /dev/null
+++ b/v2/accounting/marshal.go
@@ -0,0 +1,116 @@
+package accounting
+
+import (
+	"github.com/nspcc-dev/neofs-api-go/util/proto"
+)
+
+const (
+	decimalValueField     = 1
+	decimalPrecisionField = 2
+
+	balanceReqBodyOwnerField = 1
+
+	balanceRespBodyDecimalField = 1
+)
+
+func (d *Decimal) StableMarshal(buf []byte) ([]byte, error) {
+	if d == nil {
+		return []byte{}, nil
+	}
+
+	if buf == nil {
+		buf = make([]byte, d.StableSize())
+	}
+
+	var (
+		offset, n int
+		err       error
+	)
+
+	n, err = proto.Int64Marshal(decimalValueField, buf[offset:], d.val)
+	if err != nil {
+		return nil, err
+	}
+
+	offset += n
+
+	n, err = proto.UInt32Marshal(decimalPrecisionField, buf[offset:], d.prec)
+	if err != nil {
+		return nil, err
+	}
+
+	return buf, nil
+}
+
+func (d *Decimal) StableSize() (size int) {
+	if d == nil {
+		return 0
+	}
+
+	size += proto.Int64Size(decimalValueField, d.val)
+	size += proto.UInt32Size(decimalPrecisionField, d.prec)
+
+	return size
+}
+
+func (b *BalanceRequestBody) StableMarshal(buf []byte) ([]byte, error) {
+	if b == nil {
+		return []byte{}, nil
+	}
+
+	if buf == nil {
+		buf = make([]byte, b.StableSize())
+	}
+
+	if b.ownerID != nil {
+		_, err := proto.NestedStructureMarshal(balanceReqBodyOwnerField, buf, b.ownerID)
+		if err != nil {
+			return nil, err
+		}
+	}
+
+	return buf, nil
+}
+
+func (b *BalanceRequestBody) StableSize() (size int) {
+	if b == nil {
+		return 0
+	}
+
+	if b.ownerID != nil {
+		size = proto.NestedStructureSize(balanceReqBodyOwnerField, b.ownerID)
+	}
+
+	return size
+}
+
+func (br *BalanceResponseBody) StableMarshal(buf []byte) ([]byte, error) {
+	if br == nil {
+		return []byte{}, nil
+	}
+
+	if buf == nil {
+		buf = make([]byte, br.StableSize())
+	}
+
+	if br.bal != nil {
+		_, err := proto.NestedStructureMarshal(balanceRespBodyDecimalField, buf, br.bal)
+		if err != nil {
+			return nil, err
+		}
+	}
+
+	return buf, nil
+}
+
+func (br *BalanceResponseBody) StableSize() (size int) {
+	if br == nil {
+		return 0
+	}
+
+	if br.bal != nil {
+		size = proto.NestedStructureSize(balanceRespBodyDecimalField, br.bal)
+	}
+
+	return size
+}
diff --git a/v2/accounting/marshal_test.go b/v2/accounting/marshal_test.go
new file mode 100644
index 0000000..5d708c5
--- /dev/null
+++ b/v2/accounting/marshal_test.go
@@ -0,0 +1,83 @@
+package accounting_test
+
+import (
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/accounting"
+	grpc "github.com/nspcc-dev/neofs-api-go/v2/accounting/grpc"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	"github.com/stretchr/testify/require"
+)
+
+func TestDecimal_StableMarshal(t *testing.T) {
+	decimalFrom := generateDecimal(888)
+	transport := new(grpc.Decimal)
+
+	t.Run("non empty", func(t *testing.T) {
+		wire, err := decimalFrom.StableMarshal(nil)
+		require.NoError(t, err)
+
+		err = transport.Unmarshal(wire)
+		require.NoError(t, err)
+
+		decimalTo := accounting.DecimalFromGRPCMessage(transport)
+		require.Equal(t, decimalFrom, decimalTo)
+	})
+}
+
+func TestBalanceRequestBody_StableMarshal(t *testing.T) {
+	requestBodyFrom := generateBalanceRequestBody("Owner ID")
+	transport := new(grpc.BalanceRequest_Body)
+
+	t.Run("non empty", func(t *testing.T) {
+		wire, err := requestBodyFrom.StableMarshal(nil)
+		require.NoError(t, err)
+
+		err = transport.Unmarshal(wire)
+		require.NoError(t, err)
+
+		requestBodyTo := accounting.BalanceRequestBodyFromGRPCMessage(transport)
+		require.Equal(t, requestBodyFrom, requestBodyTo)
+	})
+}
+
+func TestBalanceResponseBody_StableMarshal(t *testing.T) {
+	responseBodyFrom := generateBalanceResponseBody(444)
+	transport := new(grpc.BalanceResponse_Body)
+
+	t.Run("non empty", func(t *testing.T) {
+		wire, err := responseBodyFrom.StableMarshal(nil)
+		require.NoError(t, err)
+
+		err = transport.Unmarshal(wire)
+		require.NoError(t, err)
+
+		responseBodyTo := accounting.BalanceResponseBodyFromGRPCMessage(transport)
+		require.Equal(t, responseBodyFrom, responseBodyTo)
+	})
+}
+
+func generateDecimal(val int64) *accounting.Decimal {
+	decimal := new(accounting.Decimal)
+	decimal.SetValue(val)
+	decimal.SetPrecision(1000)
+
+	return decimal
+}
+
+func generateBalanceRequestBody(id string) *accounting.BalanceRequestBody {
+	owner := new(refs.OwnerID)
+	owner.SetValue([]byte(id))
+
+	request := new(accounting.BalanceRequestBody)
+	request.SetOwnerID(owner)
+
+	return request
+}
+
+func generateBalanceResponseBody(val int64) *accounting.BalanceResponseBody {
+	response := new(accounting.BalanceResponseBody)
+	response.SetBalance(generateDecimal(val))
+
+	return response
+}