diff --git a/addons/account/models/account_reconcile_model.py b/addons/account/models/account_reconcile_model.py
index d5790d0d654..c67f471c90d 100644
--- a/addons/account/models/account_reconcile_model.py
+++ b/addons/account/models/account_reconcile_model.py
@@ -257,13 +257,15 @@ class AccountReconcileModel(models.Model):
         if self.rule_type == 'invoice_matching' and (not self.match_total_amount or (self.match_total_amount_param == 100)):
             return []
 
+        line_currency = st_line.currency_id or st_line.journal_id.currency_id or self.company_id.currency_id
+        if line_currency.is_zero(residual_balance):
+            # No writeoff needs to be done for a full reconciliation
+            return []
+
         lines_vals_list = []
 
         for line in self.line_ids:
 
-            if not line.account_id or st_line.company_currency_id.is_zero(residual_balance):
-                return []
-
             if line.amount_type == 'percentage':
                 balance = residual_balance * (line.amount / 100.0)
             elif line.amount_type == "regex":
@@ -288,8 +290,6 @@ class AccountReconcileModel(models.Model):
             }
             lines_vals_list.append(writeoff_line)
 
-            residual_balance -= balance
-
             if line.tax_ids:
                 writeoff_line['tax_ids'] = [(6, None, line.tax_ids.ids)]
                 tax = line.tax_ids