diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConverter.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConverter.kt
index defaf337dbc..e5395201e4c 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConverter.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConverter.kt
@@ -458,6 +458,9 @@ class Fir2IrConverter(
         }
     }
 
+    /**
+     * This function creates IR declarations for callable members without filling their body
+     */
     private fun processMemberDeclaration(
         declaration: FirDeclaration,
         containingClass: FirClass?,
@@ -508,7 +511,7 @@ class Fir2IrConverter(
                 }
             }
             is FirSimpleFunction -> {
-                declarationStorage.getOrCreateIrFunction(declaration, parent, isLocal = isInLocalClass)
+                declarationStorage.createAndCacheIrFunction(declaration, parent, isLocal = isInLocalClass)
             }
             is FirProperty -> {
                 if (
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
index d45380ea045..118f0cb5d72 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
@@ -269,6 +269,7 @@ class Fir2IrDeclarationStorage(
         return cachedIrCallable
     }
 
+    @GetOrCreateSensitiveAPI
     fun getOrCreateIrFunction(
         function: FirFunction,
         irParent: IrDeclarationParent?,
@@ -279,6 +280,7 @@ class Fir2IrDeclarationStorage(
         return getOrCreateIrFunction(function, { irParent }, predefinedOrigin, isLocal, fakeOverrideOwnerLookupTag)
     }
 
+    @GetOrCreateSensitiveAPI
     private fun getOrCreateIrFunction(
         function: FirFunction,
         irParent: () -> IrDeclarationParent?,
@@ -301,7 +303,6 @@ class Fir2IrDeclarationStorage(
         return createAndCacheIrFunction(function, irParent(), predefinedOrigin, isLocal, fakeOverrideOwnerLookupTag)
     }
 
-    @LeakedDeclarationCaches
     fun createAndCacheIrFunction(
         function: FirFunction,
         irParent: IrDeclarationParent?,
@@ -874,6 +875,7 @@ class Fir2IrDeclarationStorage(
                 getIrConstructorSymbol(fir.symbol)
             }
             else -> {
+                @OptIn(GetOrCreateSensitiveAPI::class)
                 getOrCreateIrFunction(
                     fir,
                     { findIrParent(fir, fakeOverrideOwnerLookupTag) },
@@ -1177,6 +1179,13 @@ internal var FirProperty.isStubPropertyForPureField: Boolean? by FirDeclarationD
 @RequiresOptIn
 annotation class LeakedDeclarationCaches
 
+/**
+ * This annotation indicates that an annotated method can create a declaration in ad-hock way, so it should be used with caution
+ * In most cases, it's recommended to use method which return symbol or which forcefully creates a declaration
+ */
+@RequiresOptIn
+annotation class GetOrCreateSensitiveAPI
+
 @OptIn(UnsafeDuringIrConstructionAPI::class)
 internal fun <D : IrDeclaration> IrBindableSymbol<*, D>.ownerIfBound(): D? {
     return runIf(isBound) { owner }
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt
index 37246c26392..d3310733423 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt
@@ -401,7 +401,7 @@ class Fir2IrVisitor(
 
     override fun visitSimpleFunction(simpleFunction: FirSimpleFunction, data: Any?): IrElement = whileAnalysing(session, simpleFunction) {
         val irFunction = if (simpleFunction.visibility == Visibilities.Local) {
-            declarationStorage.getOrCreateIrFunction(
+            declarationStorage.createAndCacheIrFunction(
                 simpleFunction, irParent = conversionScope.parent(), predefinedOrigin = IrDeclarationOrigin.LOCAL_FUNCTION, isLocal = true
             )
         } else {
@@ -424,7 +424,7 @@ class Fir2IrVisitor(
         data: Any?
     ): IrElement = whileAnalysing(session, anonymousFunction) {
         return anonymousFunction.convertWithOffsets { startOffset, endOffset ->
-            val irFunction = declarationStorage.getOrCreateIrFunction(
+            val irFunction = declarationStorage.createAndCacheIrFunction(
                 anonymousFunction,
                 irParent = conversionScope.parent(),
                 predefinedOrigin = IrDeclarationOrigin.LOCAL_FUNCTION,
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/FirIrProvider.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/FirIrProvider.kt
index 98fc1fbfa15..3bc6f74b032 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/FirIrProvider.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/FirIrProvider.kt
@@ -173,6 +173,7 @@ class FirIrProvider(val components: Fir2IrComponents) : IrProvider {
             }
             SymbolKind.FUNCTION_SYMBOL -> {
                 val firSimpleFunction = firDeclaration as FirSimpleFunction
+                @OptIn(GetOrCreateSensitiveAPI::class)
                 declarationStorage.getOrCreateIrFunction(firSimpleFunction, parent)
             }
             SymbolKind.PROPERTY_SYMBOL -> {
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/IrBuiltInsOverFir.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/IrBuiltInsOverFir.kt
index d2e1513cdbd..3f73b95441a 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/IrBuiltInsOverFir.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/IrBuiltInsOverFir.kt
@@ -698,6 +698,7 @@ class IrBuiltInsOverFir(
         functionSymbol.lazyResolveToPhase(FirResolvePhase.IMPLICIT_TYPES_BODY_RESOLVE)
 
         val irParent = findIrParent(functionSymbol)
+        @OptIn(GetOrCreateSensitiveAPI::class)
         return components.declarationStorage.getOrCreateIrFunction(functionSymbol.fir, irParent).symbol
     }
 
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/DelegatedMemberGenerator.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/DelegatedMemberGenerator.kt
index 045929c96c9..9a2597f8ff2 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/DelegatedMemberGenerator.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/DelegatedMemberGenerator.kt
@@ -214,7 +214,7 @@ class DelegatedMemberGenerator(private val components: Fir2IrComponents) : Fir2I
         firSubClass: FirClass,
         delegateOverride: FirSimpleFunction
     ): IrSimpleFunction {
-        val delegateFunction = declarationStorage.getOrCreateIrFunction(
+        val delegateFunction = declarationStorage.createAndCacheIrFunction(
             delegateOverride, subClass, predefinedOrigin = IrDeclarationOrigin.DELEGATED_MEMBER,
             fakeOverrideOwnerLookupTag = firSubClass.symbol.toLookupTag()
         )
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt
index 07f14bc41c0..235f033ef24 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt
@@ -195,6 +195,7 @@ class Fir2IrLazyClass(
                         symbol.containingClassLookupTag() != ownerLookupTag -> {}
                         symbol.isAbstractMethodOfAny() -> {}
                         else -> {
+                            @OptIn(GetOrCreateSensitiveAPI::class)
                             result += declarationStorage.getOrCreateIrFunction(symbol.fir, this, origin)
                         }
                     }
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyPropertyAccessor.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyPropertyAccessor.kt
index 80cc5547365..046121f5973 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyPropertyAccessor.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyPropertyAccessor.kt
@@ -125,6 +125,7 @@ class Fir2IrLazyPropertyAccessor(
 
     override val initialSignatureFunction: IrFunction? by lazy {
         val originalFirFunction = (fir as? FirSyntheticPropertyAccessor)?.delegate ?: return@lazy null
+        @OptIn(GetOrCreateSensitiveAPI::class)
         declarationStorage.getOrCreateIrFunction(originalFirFunction, parent)
     }
 
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt
index 209f4a5a906..a87555a93b7 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt
@@ -6,6 +6,7 @@
 package org.jetbrains.kotlin.fir.lazy
 
 import org.jetbrains.kotlin.fir.backend.Fir2IrComponents
+import org.jetbrains.kotlin.fir.backend.GetOrCreateSensitiveAPI
 import org.jetbrains.kotlin.fir.backend.contextReceiversForFunctionOrContainingProperty
 import org.jetbrains.kotlin.fir.backend.generators.Fir2IrCallableDeclarationsGenerator
 import org.jetbrains.kotlin.fir.backend.generators.generateOverriddenFunctionSymbols
@@ -110,6 +111,7 @@ class Fir2IrLazySimpleFunction(
 
     override val initialSignatureFunction: IrFunction? by lazy {
         val originalFunction = fir.initialSignatureAttr as? FirFunction ?: return@lazy null
+        @OptIn(GetOrCreateSensitiveAPI::class)
         declarationStorage.getOrCreateIrFunction(originalFunction, parent).also {
             check(it !== this) { "Initial function can not be the same as remapped function" }
         }