diff --git a/addons/stock_account/models/account_move.py b/addons/stock_account/models/account_move.py
index d90c71f0048..adbe108f3e6 100644
--- a/addons/stock_account/models/account_move.py
+++ b/addons/stock_account/models/account_move.py
@@ -112,7 +112,7 @@ class AccountMove(models.Model):
             for line in move.invoice_line_ids:
 
                 # Filter out lines being not eligible for COGS.
-                if line.product_id.type != 'product' or line.product_id.valuation != 'real_time':
+                if not line._eligible_for_cogs():
                     continue
 
                 # Retrieve accounts needed to generate the COGS.
@@ -232,6 +232,10 @@ class AccountMoveLine(models.Model):
                 return accounts['stock_input']
         return super(AccountMoveLine, self)._get_computed_account()
 
+    def _eligible_for_cogs(self):
+        self.ensure_one()
+        return self.product_id.type == 'product' and self.product_id.valuation == 'real_time'
+
     def _stock_account_get_anglo_saxon_price_unit(self):
         self.ensure_one()
         if not self.product_id: