Actually, it has nothing to do with what type of ledger model is (UTXO/Account-based). For account-based, the updates of the state means the following KV operations
update(addr, account)(for balance/nonce update, create a new account, etc)delete(addr, account)(for contract suicide)update(addr + "/" + storage_slot, storage_data)(for SSTORE)delete(addr + "/" + storage_slot, storage_data)(fro SSTORE with zero value)
A following work for the idea can be also found here.