diff --git a/addons/stock_account/models/product.py b/addons/stock_account/models/product.py
index d64f2094270..8c113f854e5 100644
--- a/addons/stock_account/models/product.py
+++ b/addons/stock_account/models/product.py
@@ -648,11 +648,6 @@ class ProductProduct(models.Model):
             debit_account_id = product_accounts[product.id]['stock_valuation'].id
             credit_account_id = product_accounts[product.id]['stock_input'].id
             value = out_stock_valuation_layer.value
-            if out_stock_valuation_layer.currency_id.compare_amounts(value, 0) < 0:
-                # Swap accounts makes a negative value in accounting
-                debit_account_id = product_accounts[product.id]['stock_output'].id
-                credit_account_id = product_accounts[product.id]['stock_valuation'].id
-
             move_vals = {
                 'journal_id': product_accounts[product.id]['stock_journal'].id,
                 'company_id': self.env.company.id,
diff --git a/addons/stock_account/tests/test_stockvaluationlayer.py b/addons/stock_account/tests/test_stockvaluationlayer.py
index 07de2016893..02ef28b40df 100644
--- a/addons/stock_account/tests/test_stockvaluationlayer.py
+++ b/addons/stock_account/tests/test_stockvaluationlayer.py
@@ -940,12 +940,6 @@ class TestStockValuationChangeValuation(TestStockValuationCommon):
             'property_stock_journal': cls.stock_journal.id,
         })
 
-    def _get_stock_account_balance(self, stock_valuation_layer):
-        """Return the accounting balance from the stock valuation account for the given SVL"""
-        stock_valuation_account = stock_valuation_layer.product_id.categ_id.property_stock_valuation_account_id
-        return stock_valuation_layer.account_move_id.line_ids.filtered(lambda line: line.account_id == stock_valuation_account).balance
-
-
     def test_standard_manual_to_auto_1(self):
         self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'
         self.product1.product_tmpl_id.categ_id.property_valuation = 'manual_periodic'
@@ -969,9 +963,6 @@ class TestStockValuationChangeValuation(TestStockValuationCommon):
         # An accounting entry should only be created for the replenish now that the category is perpetual.
         self.assertEqual(len(self.product1.stock_valuation_layer_ids.mapped('account_move_id')), 1)
         self.assertEqual(len(self.product1.stock_valuation_layer_ids), 3)
-        # Check the entry's value
-        last_svl = self.product1.stock_valuation_layer_ids.sorted()[-1]
-        self.assertEqual(self._get_stock_account_balance(last_svl), self.product1.value_svl)
         for svl in self.product1.stock_valuation_layer_ids.sorted()[-2:]:
             self.assertEqual(svl.description, 'Valuation method change for product category All: from manual_periodic to real_time.')
 
@@ -1006,38 +997,6 @@ class TestStockValuationChangeValuation(TestStockValuationCommon):
         # An accounting entry should only be created for the replenish now that the category is perpetual.
         self.assertEqual(len(self.product1.stock_valuation_layer_ids.mapped('account_move_id')), 1)
         self.assertEqual(len(self.product1.stock_valuation_layer_ids), 3)
-        # Check the entry's value
-        last_svl = self.product1.stock_valuation_layer_ids.sorted()[-1]
-        self.assertEqual(self._get_stock_account_balance(last_svl), self.product1.value_svl)
-
-    def test_standard_manual_to_auto_3(self):
-        self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'
-        self.product1.product_tmpl_id.categ_id.property_valuation = 'manual_periodic'
-        self.product1.product_tmpl_id.standard_price = 10
-        self._make_out_move(self.product1, 10, force_assign=True)
-
-        self.assertEqual(self.product1.value_svl, -100)
-        self.assertEqual(self.product1.quantity_svl, -10)
-        self.assertEqual(len(self.product1.stock_valuation_layer_ids.account_move_id), 0)
-        self.assertEqual(len(self.product1.stock_valuation_layer_ids), 1)
-
-        self.product1.product_tmpl_id.categ_id.write({
-            'property_stock_account_input_categ_id': self.stock_input_account.id,
-            'property_stock_account_output_categ_id': self.stock_output_account.id,
-            'property_stock_valuation_account_id': self.stock_valuation_account.id,
-            'property_stock_journal': self.stock_journal.id,
-            'property_valuation': 'real_time',
-        })
-        self.assertEqual(self.product1.value_svl, -100)
-        self.assertEqual(self.product1.quantity_svl, -10)
-        # An accounting entry should only be created for the replenish now that the category is perpetual.
-        self.assertEqual(len(self.product1.stock_valuation_layer_ids.account_move_id), 1)
-        self.assertEqual(len(self.product1.stock_valuation_layer_ids), 3)
-        # Check the entry's value
-        last_svl = self.product1.stock_valuation_layer_ids.sorted()[-1]
-        self.assertEqual(self._get_stock_account_balance(last_svl), self.product1.value_svl)
-        for svl in self.product1.stock_valuation_layer_ids.sorted()[-2:]:
-            self.assertEqual(svl.description, 'Valuation method change for product category All: from manual_periodic to real_time.')
 
     def test_standard_auto_to_manual_1(self):
         self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'