diff --git a/addons/stock_account/models/stock.py b/addons/stock_account/models/stock.py
index e35cf5d9c64..0c1fdf09cb3 100644
--- a/addons/stock_account/models/stock.py
+++ b/addons/stock_account/models/stock.py
@@ -184,7 +184,7 @@ class StockMove(models.Model):
 
         :return: True if the move is entering the company else False
         """
-        for move_line in self.move_line_ids:
+        for move_line in self.move_line_ids.filtered(lambda ml: not ml.owner_id):
             if not move_line.location_id._should_be_valued() and move_line.location_dest_id._should_be_valued():
                 return True
         return False
@@ -195,7 +195,7 @@ class StockMove(models.Model):
 
         :return: True if the move is leaving the company else False
         """
-        for move_line in self.move_line_ids:
+        for move_line in self.move_line_ids.filtered(lambda ml: not ml.owner_id):
             if move_line.location_id._should_be_valued() and not move_line.location_dest_id._should_be_valued():
                 return True
         return False
@@ -204,7 +204,7 @@ class StockMove(models.Model):
     def _run_fifo(self, move, quantity=None):
         move.ensure_one()
         # Find back incoming stock moves (called candidates here) to value this move.
-        valued_move_lines = move.move_line_ids.filtered(lambda ml: ml.location_id._should_be_valued() and not ml.location_dest_id._should_be_valued())
+        valued_move_lines = move.move_line_ids.filtered(lambda ml: ml.location_id._should_be_valued() and not ml.location_dest_id._should_be_valued() and not ml.owner_id)
         valued_quantity = 0
         for valued_move_line in valued_move_lines:
             valued_quantity += valued_move_line.product_uom_id._compute_quantity(valued_move_line.qty_done, move.product_id.uom_id)
@@ -263,7 +263,7 @@ class StockMove(models.Model):
     def _run_valuation(self, quantity=None):
         self.ensure_one()
         if self._is_in():
-            valued_move_lines = self.move_line_ids.filtered(lambda ml: not ml.location_id._should_be_valued() and ml.location_dest_id._should_be_valued())
+            valued_move_lines = self.move_line_ids.filtered(lambda ml: not ml.location_id._should_be_valued() and ml.location_dest_id._should_be_valued() and not ml.owner_id)
             valued_quantity = 0
             for valued_move_line in valued_move_lines:
                 valued_quantity += valued_move_line.product_uom_id._compute_quantity(valued_move_line.qty_done, self.product_id.uom_id)
@@ -288,7 +288,7 @@ class StockMove(models.Model):
                 })
             self.write(vals)
         elif self._is_out():
-            valued_move_lines = self.move_line_ids.filtered(lambda ml: ml.location_id._should_be_valued() and not ml.location_dest_id._should_be_valued())
+            valued_move_lines = self.move_line_ids.filtered(lambda ml: ml.location_id._should_be_valued() and not ml.location_dest_id._should_be_valued() and not ml.owner_id)
             valued_quantity = sum(valued_move_lines.mapped('qty_done'))
             self.env['stock.move']._run_fifo(self, quantity=quantity)
             if self.product_id.cost_method in ['standard', 'average']:
diff --git a/addons/stock_account/tests/test_stockvaluation.py b/addons/stock_account/tests/test_stockvaluation.py
index f7e63cc9f15..ec14930dbdc 100644
--- a/addons/stock_account/tests/test_stockvaluation.py
+++ b/addons/stock_account/tests/test_stockvaluation.py
@@ -12,6 +12,7 @@ class TestStockValuation(TransactionCase):
         self.customer_location = self.env.ref('stock.stock_location_customers')
         self.supplier_location = self.env.ref('stock.stock_location_suppliers')
         self.partner = self.env['res.partner'].create({'name': 'xxx'})
+        self.owner1 = self.env['res.partner'].create({'name': 'owner1'})
         self.uom_unit = self.env.ref('product.product_uom_unit')
         self.product1 = self.env['product.product'].create({
             'name': 'Product A',
@@ -2208,6 +2209,24 @@ class TestStockValuation(TransactionCase):
 
         self.assertEqual(move5.value, -477.6)
 
+        # Receives 10 units but assign them to an owner, the valuation should not be impacted.
+        move6 = self.env['stock.move'].create({
+            'name': '10 units to an owner',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.stock_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+            'price_unit': 99,
+        })
+        move6._action_confirm()
+        move6._action_assign()
+        move6.move_line_ids.owner_id = self.owner1.id
+        move6.move_line_ids.qty_done = 10.0
+        move6._action_done()
+
+        self.assertEqual(move6.value, 0)
+
     def test_average_perpetual_2(self):
         self.product1.product_tmpl_id.cost_method = 'average'