diff --git a/object/transformer/transformer.go b/object/transformer/transformer.go
index 7493387e..f72ac0eb 100644
--- a/object/transformer/transformer.go
+++ b/object/transformer/transformer.go
@@ -132,7 +132,6 @@ func (s *payloadSizeLimiter) initPayloadHashers() {
 	}
 }
 
-// nolint: funlen
 func (s *payloadSizeLimiter) release(ctx context.Context, finalize bool) (*AccessIdentifiers, error) {
 	// Arg finalize is true only when called from Close method.
 	// We finalize parent and generate linking objects only if it is more
@@ -152,6 +151,36 @@ func (s *payloadSizeLimiter) release(ctx context.Context, finalize bool) (*Acces
 		s.currentHashers[i].writeChecksum(s.current)
 	}
 
+	ids, err := s.fillHeader()
+	if err != nil {
+		return nil, fmt.Errorf("fillHeader: %w", err)
+	}
+
+	if err := s.NextTarget.WriteHeader(ctx, s.current); err != nil {
+		return nil, fmt.Errorf("could not write header to next target: %w", err)
+	}
+
+	if _, err := s.NextTarget.Close(ctx); err != nil {
+		return nil, fmt.Errorf("could not close next target: %w", err)
+	}
+
+	// save identifier of the released object
+	s.previous = append(s.previous, ids.SelfID)
+
+	if withParent {
+		// generate and release linking object
+		s.initializeLinking(ids.ParentHeader)
+		s.initializeCurrent()
+
+		if _, err := s.release(ctx, false); err != nil {
+			return nil, fmt.Errorf("could not release linking object: %w", err)
+		}
+	}
+
+	return ids, nil
+}
+
+func (s *payloadSizeLimiter) fillHeader() (*AccessIdentifiers, error) {
 	curEpoch := s.NetworkState.CurrentEpoch()
 	ver := version.Current()
 
@@ -186,36 +215,12 @@ func (s *payloadSizeLimiter) release(ctx context.Context, finalize bool) (*Acces
 		return nil, fmt.Errorf("could not finalize object: %w", err)
 	}
 
-	if err := s.NextTarget.WriteHeader(ctx, s.current); err != nil {
-		return nil, fmt.Errorf("could not write header to next target: %w", err)
-	}
-
-	if _, err := s.NextTarget.Close(ctx); err != nil {
-		return nil, fmt.Errorf("could not close next target: %w", err)
-	}
-
 	id, _ := s.current.ID()
-
-	ids := &AccessIdentifiers{
+	return &AccessIdentifiers{
 		ParentID:     parID,
 		SelfID:       id,
 		ParentHeader: parHdr,
-	}
-
-	// save identifier of the released object
-	s.previous = append(s.previous, ids.SelfID)
-
-	if withParent {
-		// generate and release linking object
-		s.initializeLinking(ids.ParentHeader)
-		s.initializeCurrent()
-
-		if _, err := s.release(ctx, false); err != nil {
-			return nil, fmt.Errorf("could not release linking object: %w", err)
-		}
-	}
-
-	return ids, nil
+	}, nil
 }
 
 func (s *payloadSizeLimiter) initializeLinking(parHdr *object.Object) {