The accounting method overcharges some operations early in the sequence. Later in the sequence, the credit pays for operations that are charged less than they actually cost.
The potential method, which is like the accounting method in that we determine the amortized cost of each operation and may overcharge operations early on to compensate for undercharges later.
The potential method maintains the credit as the “potential energy” of the data structure as a whole instead of associating the credit with individual objects within the data structure.