class BankingSystemLevel3:
    def __init__(self):
        self.accounts = {}
        self.transfers = {}
        self.transfer_counter = 1

    def create_account(self, timestamp, account_id):
        if account_id in self.accounts:
            return "false"
        self.accounts[account_id] = 0
        return "true"

    def deposit(self, timestamp, account_id, amount):
        if account_id not in self.accounts:
            return ""
        self.accounts[account_id] += int(amount)
        return str(self.accounts[account_id])

    def transfer(self, timestamp, source_account_id, target_account_id, amount):
        amount = int(amount)
        timestamp = int(timestamp)

        if source_account_id == target_account_id or \
                source_account_id not in self.accounts or \
                target_account_id not in self.accounts or \
                self.accounts[source_account_id] < amount:
            return ""

        transfer_id = f"transfer{self.transfer_counter}"
        self.transfer_counter += 1

        self.accounts[source_account_id] -= amount

        self.transfers[transfer_id] = {
            'source': source_account_id,
            'target': target_account_id,
            'amount': amount,
            'timestamp': timestamp,
            'expired': False
        }
        return transfer_id

    def accept_transfer(self, timestamp, account_id, transfer_id):
        timestamp = int(timestamp)

        if transfer_id not in self.transfers:
            return "false"
        transfer = self.transfers[transfer_id]

        if timestamp - transfer['timestamp'] > 86400000:  # Check for transfer expiry
            # Refund only if the transfer wasn't previously marked as expired
            if not transfer['expired']:
                self.accounts[transfer['source']] += transfer['amount']
            transfer['expired'] = True
            return "false"

        # Check if the transfer is already expired or account is incorrect
        if transfer['expired'] or transfer['target'] != account_id:
            return "false"

        # Transfer is successful
        self.accounts[account_id] += transfer['amount']
        transfer['expired'] = True  # Mark transfer as expired after acceptance
        return "true"

    def process_queries(self, queries):
        results = []
        for query in queries:
            operation = query[0]
            timestamp = int(query[1])
            params = query[2:]

            if operation == "CREATE_ACCOUNT":
                results.append(self.create_account(timestamp, *params))
            elif operation == "DEPOSIT":
                results.append(self.deposit(timestamp, *params))
            elif operation == "TRANSFER":
                results.append(self.transfer(timestamp, *params))
            elif operation == "ACCEPT_TRANSFER":
                results.append(self.accept_transfer(timestamp, *params))

        return results

# Example usage:
# banking_system = BankingSystemLevel3()
# output = banking_system.process_queries(your_query_list_here)