diff --git a/addons/mrp_account/models/__init__.py b/addons/mrp_account/models/__init__.py
index 348a288235b..520901ce500 100644
--- a/addons/mrp_account/models/__init__.py
+++ b/addons/mrp_account/models/__init__.py
@@ -3,3 +3,4 @@
 from . import mrp_workcenter
 from . import mrp_production
 from . import product
+from . import stock_move
diff --git a/addons/mrp_account/models/stock_move.py b/addons/mrp_account/models/stock_move.py
new file mode 100644
index 00000000000..f5c7f9be12b
--- /dev/null
+++ b/addons/mrp_account/models/stock_move.py
@@ -0,0 +1,12 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo import api, fields, models, _
+
+
+class StockMove(models.Model):
+    _inherit = "stock.move"
+
+    def _is_returned(self, valued_type):
+        if self.unbuild_id and self.unbuild_id.mo_id:   # unbuilding a MO
+            return True
+        return super()._is_returned(valued_type)
diff --git a/addons/stock_account/models/stock_move.py b/addons/stock_account/models/stock_move.py
index 6f9c34c49b5..cb11e71fd57 100644
--- a/addons/stock_account/models/stock_move.py
+++ b/addons/stock_account/models/stock_move.py
@@ -473,11 +473,11 @@ class StockMove(models.Model):
         company_from = self._is_out() and self.mapped('move_line_ids.location_id.company_id') or False
         company_to = self._is_in() and self.mapped('move_line_ids.location_dest_id.company_id') or False
 
+        journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
         # Create Journal Entry for products arriving in the company; in case of routes making the link between several
         # warehouse of the same company, the transit location belongs to this company, so we don't need to create accounting entries
         if self._is_in():
-            journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
-            if location_from and location_from.usage == 'customer':  # goods returned from customer
+            if self._is_returned(valued_type='in'):
                 self.with_company(company_to)._create_account_move_line(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost)
             else:
                 self.with_company(company_to)._create_account_move_line(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost)
@@ -485,15 +485,13 @@ class StockMove(models.Model):
         # Create Journal Entry for products leaving the company
         if self._is_out():
             cost = -1 * cost
-            journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
-            if location_to and location_to.usage == 'supplier':  # goods returned to supplier
+            if self._is_returned(valued_type='out'):
                 self.with_company(company_from)._create_account_move_line(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost)
             else:
                 self.with_company(company_from)._create_account_move_line(acc_valuation, acc_dest, journal_id, qty, description, svl_id, cost)
 
         if self.company_id.anglo_saxon_accounting:
             # Creates an account entry from stock_input to stock_output on a dropship move. https://github.com/odoo/odoo/issues/12687
-            journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
             if self._is_dropshipped():
                 if cost > 0:
                     self.with_company(self.company_id)._create_account_move_line(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost)
@@ -516,3 +514,10 @@ class StockMove(models.Model):
         to the way they mix stock moves with invoices.
         """
         return self.env['account.move']
+
+    def _is_returned(self, valued_type):
+        self.ensure_one()
+        if valued_type == 'in':
+            return self.location_id and self.location_id.usage == 'customer'   # goods returned from customer
+        if valued_type == 'out':
+            return self.location_dest_id and self.location_dest_id.usage == 'supplier'   # goods returned to supplier