diff --git a/src/components/Accordion.tsx b/src/components/Accordion.tsx
index 6841ff3..392fb97 100644
--- a/src/components/Accordion.tsx
+++ b/src/components/Accordion.tsx
@@ -6,12 +6,13 @@ import {
   ReactNode,
   useCallback,
   useContext,
-  useId,
-  useLayoutEffect,
-  useRef,
-  useState,
 } from "react";
 import { useControlledState } from "../utils/useControlledState.ts";
+import {
+  Descendants,
+  useDescendant,
+  useDescendants,
+} from "../utils/descendants.tsx";
 
 const ACCORDION_NAME = "Accordion";
 const ITEM_NAME = "AccordionItem";
@@ -93,38 +94,22 @@ const Accordion = forwardRef(function (
     [multiple, collapsible, onChange, controlledIndex]
   );
 
-  const indexCounter = useRef(-1);
-  const descendantsMap = useRef<Record<string, number>>({});
-
-  // This useLayoutEffect cleanup is to cleanup the extra render in the strict mode
-  // Cleanup hack for now
-  useLayoutEffect(() => {
-    return () => {
-      indexCounter.current = -1;
-      descendantsMap.current = {};
-    };
-  }, []);
-
-  const getIndex = useCallback((id: string) => {
-    if (!descendantsMap.current[id]) {
-      descendantsMap.current[id] = ++indexCounter.current;
-    }
-    return descendantsMap.current[id];
-  }, []);
-
   const context = {
     openPanels: controlledIndex ? controlledIndex : openPanels,
     onAccordionItemClick: readOnly ? noop : onAccordionItemClick,
     readOnly,
-    getIndex,
   };
 
+  const descendantContext = useDescendants();
+
   return (
-    <AccordionContext.Provider value={context}>
-      <Comp {...props} ref={forwardedRef} data-hb-accordion="">
-        {children}
-      </Comp>
-    </AccordionContext.Provider>
+    <Descendants value={descendantContext}>
+      <AccordionContext.Provider value={context}>
+        <Comp {...props} ref={forwardedRef} data-hb-accordion="">
+          {children}
+        </Comp>
+      </AccordionContext.Provider>
+    </Descendants>
   );
 });
 
@@ -137,14 +122,8 @@ const AccordionItem = forwardRef(function (
   }: AccordionItemProps,
   forwardedRef
 ) {
-  const { openPanels, getIndex } = useAccordionContext();
-
-  const itemId = useRef<string>(useId());
-  const [index, setIndex] = useState(-1);
-
-  useLayoutEffect(() => {
-    setIndex(getIndex(itemId.current));
-  }, [getIndex]);
+  const { openPanels } = useAccordionContext();
+  const index = useDescendant();
 
   const state =
     (Array.isArray(openPanels)
@@ -287,7 +266,6 @@ interface InternalAccordionContextValue {
   onAccordionItemClick(index: AccordionIndex): void;
 
   readOnly: boolean;
-  getIndex: (id: string) => number;
 }
 
 interface InternalAccordionItemContextValue {
diff --git a/src/utils/descendants.tsx b/src/utils/descendants.tsx
new file mode 100644
index 0000000..6c22a4f
--- /dev/null
+++ b/src/utils/descendants.tsx
@@ -0,0 +1,82 @@
+import {
+  createContext,
+  ReactNode,
+  useCallback,
+  useContext,
+  useRef,
+  useState,
+} from "react";
+import { useIsomorphicLayoutEffect } from "./useIsomorphicEffect.ts";
+
+const randomId = () => Math.random().toString(36).substring(2, 9);
+
+const DescendantContext = createContext<DescendantProviderProps>(
+  {} as DescendantProviderProps
+);
+
+export const Descendants = ({
+  children,
+  value,
+}: {
+  children: ReactNode;
+  value: DescendantProviderProps;
+}) => {
+  // On every re-render of children, reset the count
+  value.reset();
+
+  return (
+    <DescendantContext.Provider value={value}>
+      {children}
+    </DescendantContext.Provider>
+  );
+};
+
+export const useDescendants = () => {
+  const indexCounter = useRef(0);
+  const map = useRef<Record<string, any>>({});
+
+  const getIndex = useCallback((id: string, props?: IgetIndexProps) => {
+    const hidden = props ? props.hidden : false;
+    if (!map.current[id]) {
+      map.current[id] = { index: hidden ? -1 : indexCounter.current++ };
+    }
+    map.current[id].props = props;
+    return map.current[id].index;
+  }, []);
+
+  // reset the counter and map
+  const reset = useCallback(() => {
+    indexCounter.current = 0;
+    map.current = {};
+  }, []);
+
+  return { getIndex, map, reset };
+};
+
+/**
+ * Return index of the current item within its parent's list
+ * @param {any} props - Props that will be exposed to the parent list
+ */
+export const useDescendant = (props?: Record<string, any>) => {
+  const context = useContext(DescendantContext);
+  const descendantId = useRef<string>();
+  if (!descendantId.current) {
+    descendantId.current = randomId();
+  }
+
+  const [index, setIndex] = useState(-1);
+
+  useIsomorphicLayoutEffect(() => {
+    setIndex(context?.getIndex(descendantId.current as string, props));
+  }, []);
+
+  return index;
+};
+
+type DescendantProviderProps = ReturnType<typeof useDescendants>;
+
+interface IgetIndexProps {
+  hidden?: boolean;
+
+  [key: string]: any;
+}
diff --git a/src/utils/useIsomorphicEffect.ts b/src/utils/useIsomorphicEffect.ts
new file mode 100644
index 0000000..852f1cf
--- /dev/null
+++ b/src/utils/useIsomorphicEffect.ts
@@ -0,0 +1,8 @@
+import { useEffect, useLayoutEffect } from "react";
+
+/*
+  useLayoutEffect is a browser hook, so for React code generated from the server it will give error.
+  For more details check: https://usehooks-ts.com/react-hook/use-isomorphic-layout-effect
+ */
+export const useIsomorphicLayoutEffect =
+  typeof window !== "undefined" ? useLayoutEffect : useEffect;