diff --git a/lee/state_machine/core/src/program/mod.rs b/lee/state_machine/core/src/program/mod.rs
index 59be7ef50..e8c6c6796 100644
--- a/lee/state_machine/core/src/program/mod.rs
+++ b/lee/state_machine/core/src/program/mod.rs
@@ -23,8 +23,12 @@ pub const MAX_NUMBER_CHAINED_CALLS: usize = 10;
 
 pub type ProgramId = [u32; 8];
 
-/// TODO: This is a temporary conversion; will be removed once `Program` to `Account`
-/// migration is complete.
+/// Derives the `AccountId` under which a program's data is stored, directly from its
+/// `ProgramId`, by reinterpreting the 8 little-endian `u32` words as 32 raw bytes.
+///
+/// A 1:1, information-preserving mapping (both types are exactly 32 bytes) rather than a
+/// hash — `ProgramId` is already content-derived (RISC0's `image_id`), so no extra domain
+/// separation is needed just to use it as a `HashMap<AccountId, Account>` key.
 impl From<ProgramId> for AccountId {
     fn from(program_id: ProgramId) -> Self {
         let bytes: Vec<u8> = program_id