diff --git a/bus-mapping/src/evm/opcodes.rs b/bus-mapping/src/evm/opcodes.rs
index 566eff7a58..0e3253d3c1 100644
--- a/bus-mapping/src/evm/opcodes.rs
+++ b/bus-mapping/src/evm/opcodes.rs
@@ -254,14 +254,14 @@ fn fn_gen_associated_ops(opcode_id: &OpcodeId) -> FnGenAssociatedOps {
     }
 }
 
-fn fn_gen_error_state_associated_ops(error: &ExecError) -> FnGenAssociatedOps {
+fn fn_gen_error_state_associated_ops(error: &ExecError) -> Option<FnGenAssociatedOps> {
     match error {
-        ExecError::InvalidJump => ErrorInvalidJump::gen_associated_ops,
-        ExecError::OutOfGas(OogError::Call) => OOGCall::gen_associated_ops,
+        ExecError::InvalidJump => Some(ErrorInvalidJump::gen_associated_ops),
+        ExecError::OutOfGas(OogError::Call) => Some(OOGCall::gen_associated_ops),
         // more future errors place here
         _ => {
-            warn!("Using dummy gen_associated_ops for error state {:?}", error);
-            Dummy::gen_associated_ops
+            warn!("TODO: error state {:?} not implemented", error);
+            None
         }
     }
 }
@@ -303,21 +303,23 @@ pub fn gen_associated_ops(
         exec_step.error = Some(exec_error.clone());
         // TODO: after more error state handled, refactor all error handling in
         // fn_gen_error_state_associated_ops method
-        if exec_step.oog_or_stack_error() && !geth_step.op.is_call_or_create() {
-            state.gen_restore_context_ops(&mut exec_step, geth_steps)?;
+        // For exceptions that have been implemented
+        if let Some(fn_gen_error_ops) = fn_gen_error_state_associated_ops(&exec_error) {
+            return fn_gen_error_ops(state, geth_steps);
         } else {
+            // For exceptions that already enter next call context, but fail immediately
+            // (e.g. Depth, InsufficientBalance), we still need to parse the call.
             if geth_step.op.is_call_or_create() && !exec_step.oog_or_stack_error() {
                 let call = state.parse_call(geth_step)?;
-                // Switch to callee's call context
                 state.push_call(call);
+            // For exceptions that fail to enter next call context, we need
+            // to restore call context of current caller
             } else {
-                let fn_gen_error_associated_ops = fn_gen_error_state_associated_ops(&exec_error);
-                return fn_gen_error_associated_ops(state, geth_steps);
+                state.gen_restore_context_ops(&mut exec_step, geth_steps)?;
             }
+            state.handle_return(geth_step)?;
+            return Ok(vec![exec_step]);
         }
-
-        state.handle_return(geth_step)?;
-        return Ok(vec![exec_step]);
     }
     // if no errors, continue as normal
     fn_gen_associated_ops(state, geth_steps)