diff --git a/pkg/innerring/processors/settlement/basic/collect.go b/pkg/innerring/processors/settlement/basic/collect.go
new file mode 100644
index 000000000..fb72ace9f
--- /dev/null
+++ b/pkg/innerring/processors/settlement/basic/collect.go
@@ -0,0 +1,94 @@
+package basic
+
+import (
+	"math/big"
+
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/common"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/client/container/wrapper"
+	"go.uber.org/zap"
+)
+
+var (
+	bigGB   = big.NewInt(1 << 30)
+	bigZero = big.NewInt(0)
+	bigOne  = big.NewInt(1)
+)
+
+func (inc *IncomeSettlementContext) Collect() {
+	inc.mu.Lock()
+	defer inc.mu.Unlock()
+
+	// todo: save state of bank wallet
+
+	cachedRate := inc.rate.BasicRate()
+
+	cnrEstimations, err := inc.estimations.Estimations(inc.epoch)
+	if err != nil {
+		inc.log.Warn("can't fetch container size estimations",
+			zap.Uint64("epoch", inc.epoch))
+
+		return
+	}
+
+	for i := range cnrEstimations {
+		owner, err := inc.container.ContainerInfo(cnrEstimations[i].ContainerID)
+		if err != nil {
+			inc.log.Warn("can't fetch container info",
+				zap.Uint64("epoch", inc.epoch),
+				zap.Stringer("container_id", cnrEstimations[i].ContainerID))
+
+			continue
+		}
+
+		cnrNodes, err := inc.placement.ContainerNodes(inc.epoch, cnrEstimations[i].ContainerID)
+		if err != nil {
+			inc.log.Debug("can't fetch container info",
+				zap.Uint64("epoch", inc.epoch),
+				zap.Stringer("container_id", cnrEstimations[i].ContainerID))
+
+			continue
+		}
+
+		avg := inc.avgEstimation(cnrEstimations[i]) // average container size per node
+		total := calculateBasicSum(avg, cachedRate, len(cnrNodes))
+
+		inc.txTable.Transfer(&common.TransferTx{
+			From:   owner.Owner(),
+			To:     inc.bankOwner,
+			Amount: total,
+		})
+	}
+
+	common.TransferAssets(inc.exchange, inc.txTable)
+}
+
+// avgEstimation returns estimation value for single container. Right now it
+// simply calculates average of all announcements, however it can be smarter and
+// base result on reputation of announcers and clever math.
+func (inc *IncomeSettlementContext) avgEstimation(e *wrapper.Estimations) (avg uint64) {
+	if len(e.Values) == 0 {
+		return 0
+	}
+
+	for i := range e.Values {
+		avg += e.Values[i].Size
+	}
+
+	return avg / uint64(len(e.Values))
+}
+
+func calculateBasicSum(size, rate uint64, ln int) *big.Int {
+	bigRate := big.NewInt(int64(rate))
+
+	total := size * uint64(ln)
+
+	price := new(big.Int).SetUint64(total)
+	price.Mul(price, bigRate)
+	price.Div(price, bigGB)
+
+	if price.Cmp(bigZero) == 0 {
+		price.Add(price, bigOne)
+	}
+
+	return price
+}
diff --git a/pkg/innerring/processors/settlement/basic/context.go b/pkg/innerring/processors/settlement/basic/context.go
new file mode 100644
index 000000000..ac1ced8fe
--- /dev/null
+++ b/pkg/innerring/processors/settlement/basic/context.go
@@ -0,0 +1,86 @@
+package basic
+
+import (
+	"sync"
+
+	"github.com/mr-tron/base58"
+	"github.com/nspcc-dev/neo-go/pkg/encoding/address"
+	"github.com/nspcc-dev/neo-go/pkg/util"
+	"github.com/nspcc-dev/neofs-api-go/pkg/owner"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/common"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/client/container/wrapper"
+	"go.uber.org/zap"
+)
+
+type (
+	EstimationFetcher interface {
+		Estimations(uint64) ([]*wrapper.Estimations, error)
+	}
+
+	RateFetcher interface {
+		BasicRate() uint64
+	}
+
+	IncomeSettlementContext struct {
+		mu sync.Mutex // lock to prevent collection and distribution in the same time
+
+		log   *zap.Logger
+		epoch uint64
+
+		rate        RateFetcher
+		estimations EstimationFetcher
+		container   common.ContainerStorage
+		placement   common.PlacementCalculator
+		exchange    common.Exchanger
+
+		txTable   *common.TransferTable
+		bankOwner *owner.ID
+	}
+
+	IncomeSettlementContextPrms struct {
+		Log         *zap.Logger
+		Epoch       uint64
+		Rate        RateFetcher
+		Estimations EstimationFetcher
+		Container   common.ContainerStorage
+		Placement   common.PlacementCalculator
+		Exchange    common.Exchanger
+	}
+)
+
+func NewIncomeSettlementContext(p *IncomeSettlementContextPrms) (*IncomeSettlementContext, error) {
+	bankingAccount, err := bankOwnerID()
+	if err != nil {
+		return nil, err // should never happen
+	}
+
+	return &IncomeSettlementContext{
+		log:         p.Log,
+		epoch:       p.Epoch,
+		rate:        p.Rate,
+		estimations: p.Estimations,
+		container:   p.Container,
+		placement:   p.Placement,
+		exchange:    p.Exchange,
+		txTable:     common.NewTransferTable(),
+		bankOwner:   bankingAccount,
+	}, nil
+}
+
+func bankOwnerID() (*owner.ID, error) {
+	u := util.Uint160{1, 1, 1, 1, 1, 1, 1, 1, 1, 1, // todo: define const
+		1, 1, 1, 1, 1, 1, 1, 1, 1, 1}
+
+	d, err := base58.Decode(address.Uint160ToString(u))
+	if err != nil {
+		return nil, err
+	}
+
+	var w owner.NEO3Wallet
+	copy(w[:], d)
+
+	o := owner.NewID()
+	o.SetNeo3Wallet(&w)
+
+	return o, nil
+}
diff --git a/pkg/innerring/processors/settlement/basic/distribute.go b/pkg/innerring/processors/settlement/basic/distribute.go
new file mode 100644
index 000000000..3ec5e9797
--- /dev/null
+++ b/pkg/innerring/processors/settlement/basic/distribute.go
@@ -0,0 +1,6 @@
+package basic
+
+func (inc *IncomeSettlementContext) Distribute() {
+	inc.mu.Lock()
+	defer inc.mu.Unlock()
+}