diff --git a/base/src/org/compiere/model/MAccount.java b/base/src/org/compiere/model/MAccount.java
index c2b5532dd0..a31299767c 100644
--- a/base/src/org/compiere/model/MAccount.java
+++ b/base/src/org/compiere/model/MAccount.java
@@ -16,10 +16,15 @@
  *****************************************************************************/
 package org.compiere.model;
 
-import java.sql.*;
-import java.util.*;
-import java.util.logging.*;
-import org.compiere.util.*;
+import java.sql.PreparedStatement;
+import java.sql.ResultSet;
+import java.sql.SQLException;
+import java.util.Properties;
+import java.util.logging.Level;
+
+import org.compiere.util.CLogger;
+import org.compiere.util.DB;
+import org.compiere.util.Env;
 
 /**
  *  Account Object Entity to maintain all segment values.
@@ -230,31 +235,24 @@ public class MAccount extends X_C_ValidCombination
 		MAccount retValue = null;
 		String sql = "SELECT * FROM C_ValidCombination WHERE C_AcctSchema_ID=? AND Alias=?";
 		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
 			pstmt = DB.prepareStatement (sql, null);
 			pstmt.setInt(1, C_AcctSchema_ID);
 			pstmt.setString (2, alias);
-			ResultSet rs = pstmt.executeQuery ();
+			rs = pstmt.executeQuery ();
 			if (rs.next ())
 				retValue = new MAccount (ctx, rs, null);
-			rs.close ();
-			pstmt.close ();
-			pstmt = null;
 		}
 		catch (Exception e)
 		{
 			s_log.log (Level.SEVERE, sql, e);
 		}
-		try
+		finally
 		{
-			if (pstmt != null)
-				pstmt.close ();
-			pstmt = null;
-		}
-		catch (Exception e)
-		{
-			pstmt = null;
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
 		}
 		return retValue;
 	}	//	get
@@ -377,10 +375,11 @@ public class MAccount extends X_C_ValidCombination
 		int count = 0;
 		int errors = 0;
 		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
 			pstmt = DB.prepareStatement (sql, trxName);
-			ResultSet rs = pstmt.executeQuery ();
+			rs = pstmt.executeQuery ();
 			while (rs.next ())
 			{
 				MAccount account = new MAccount (ctx, rs, trxName);
@@ -390,23 +389,15 @@ public class MAccount extends X_C_ValidCombination
 				else
 					errors++;
 			}
-			rs.close ();
-			pstmt.close ();
-			pstmt = null;
 		}
 		catch (Exception e)
 		{
 			s_log.log(Level.SEVERE, sql, e);
 		}
-		try
+		finally
 		{
-			if (pstmt != null)
-				pstmt.close ();
-			pstmt = null;
-		}
-		catch (Exception e)
-		{
-			pstmt = null;
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
 		}
 		s_log.info(where + " #" + count + ", Errors=" + errors);
 	}	//	updateValueDescription