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diff --git a/addons/mrp_account/tests/test_valuation_layers.py b/addons/mrp_account/tests/test_valuation_layers.py
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+++ b/addons/mrp_account/tests/test_valuation_layers.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+""" Implementation of "INVENTORY VALUATION TESTS (With valuation layers)" spreadsheet. """
+
+from odoo.addons.stock_account.tests.test_stockvaluationlayer import TestStockValuationCommon
+from odoo.tests import Form
+
+
+class TestMrpValuationCommon(TestStockValuationCommon):
+    @classmethod
+    def setUpClass(cls):
+        super(TestMrpValuationCommon, cls).setUpClass()
+        cls.component_category = cls.env['product.category'].create(
+            {'name': 'category2'}
+        )
+        cls.component = cls.env['product.product'].create({
+            'name': 'component1',
+            'type': 'product',
+            'categ_id': cls.component_category.id,
+        })
+        cls.bom = cls.env['mrp.bom'].create({
+            'product_id': cls.product1.id,
+            'product_tmpl_id': cls.product1.product_tmpl_id.id,
+            'product_uom_id': cls.uom_unit.id,
+            'product_qty': 1.0,
+            'type': 'normal',
+            'bom_line_ids': [
+                (0, 0, {'product_id': cls.component.id, 'product_qty': 1})
+            ]})
+
+    def _make_mo(self, bom, quantity=1):
+        mo_form = Form(self.env['mrp.production'])
+        mo_form.product_id = bom.product_id
+        mo_form.bom_id = bom
+        mo_form.product_qty = quantity
+        mo = mo_form.save()
+        mo.action_confirm()
+        return mo
+
+    def _produce(self, mo, quantity=0):
+        mo_form = Form(mo)
+        if not quantity:
+            quantity = mo.product_qty - mo.qty_produced
+        mo_form.qty_producing += quantity
+        mo = mo_form.save()
+
+
+class TestMrpValuationStandard(TestMrpValuationCommon):
+    def test_fifo_fifo_1(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo, 1)
+        action = mo.button_mark_done()
+        backorder = Form(self.env['mrp.production.backorder'].with_context(**action['context']))
+        backorder.save().action_backorder()
+        mo = mo.procurement_group_id.mrp_production_ids[-1]
+        self.assertEqual(self.component.value_svl, 20)
+        self.assertEqual(self.product1.value_svl, 10)
+        self.assertEqual(self.component.quantity_svl, 1)
+        self.assertEqual(self.product1.quantity_svl, 1)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 30)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+
+    def test_fifo_fifo_2(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 30)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+        self._make_out_move(self.product1, 1)
+        self.assertEqual(self.product1.value_svl, 15)
+
+    def test_fifo_avco_1(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'average'
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo, 1)
+        action = mo.button_mark_done()
+        backorder = Form(self.env['mrp.production.backorder'].with_context(**action['context']))
+        backorder.save().action_backorder()
+        mo = mo.procurement_group_id.mrp_production_ids[-1]
+        self.assertEqual(self.component.value_svl, 20)
+        self.assertEqual(self.product1.value_svl, 10)
+        self.assertEqual(self.component.quantity_svl, 1)
+        self.assertEqual(self.product1.quantity_svl, 1)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 30)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+
+    def test_fifo_avco_2(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'average'
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 30)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+        self._make_out_move(self.product1, 1)
+        self.assertEqual(self.product1.value_svl, 15)
+
+    def test_fifo_std_1(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.product1.standard_price = 8.8
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo, 1)
+        mo._post_inventory()
+        self.assertEqual(self.component.value_svl, 20)
+        self.assertEqual(self.product1.value_svl, 8.8)
+        self.assertEqual(self.component.quantity_svl, 1)
+        self.assertEqual(self.product1.quantity_svl, 1)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 8.8 * 2)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+
+    def test_fifo_std_2(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.product1.standard_price = 8.8
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 8.8 * 2)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+        self._make_out_move(self.product1, 1)
+        self.assertEqual(self.product1.value_svl, 8.8)
+
+    def test_std_avco_1(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'average'
+        self.component.standard_price = 8.8
+
+        self._make_in_move(self.component, 1)
+        self._make_in_move(self.component, 1)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo, 1)
+        mo._post_inventory()
+        self.assertEqual(self.component.value_svl, 8.8)
+        self.assertEqual(self.product1.value_svl, 8.8)
+        self.assertEqual(self.component.quantity_svl, 1)
+        self.assertEqual(self.product1.quantity_svl, 1)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 8.8 * 2)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+
+    def test_std_avco_2(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'average'
+        self.component.standard_price = 8.8
+
+        self._make_in_move(self.component, 1)
+        self._make_in_move(self.component, 1)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 8.8 * 2)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+        self._make_out_move(self.product1, 1)
+        self.assertEqual(self.product1.value_svl, 8.8)
+
+    def test_std_std_1(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.component.standard_price = 8.8
+        self.product1.standard_price = 7.2
+
+        self._make_in_move(self.component, 1)
+        self._make_in_move(self.component, 1)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo, 1)
+        mo._post_inventory()
+        self.assertEqual(self.component.value_svl, 8.8)
+        self.assertEqual(self.product1.value_svl, 7.2)
+        self.assertEqual(self.component.quantity_svl, 1)
+        self.assertEqual(self.product1.quantity_svl, 1)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 7.2 * 2)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+
+    def test_std_std_2(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'standard'
+        self.component.standard_price = 8.8
+        self.product1.standard_price = 7.2
+
+        self._make_in_move(self.component, 1)
+        self._make_in_move(self.component, 1)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 7.2 * 2)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+        self._make_out_move(self.product1, 1)
+        self.assertEqual(self.product1.value_svl, 7.2)
+
+    def test_avco_avco_1(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'average'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'average'
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo, 1)
+        mo._post_inventory()
+        self.assertEqual(self.component.value_svl, 15)
+        self.assertEqual(self.product1.value_svl, 15)
+        self.assertEqual(self.component.quantity_svl, 1)
+        self.assertEqual(self.product1.quantity_svl, 1)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 30)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+
+    def test_avco_avco_2(self):
+        self.component.product_tmpl_id.categ_id.property_cost_method = 'average'
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'average'
+
+        self._make_in_move(self.component, 1, 10)
+        self._make_in_move(self.component, 1, 20)
+        mo = self._make_mo(self.bom, 2)
+        self._produce(mo)
+        mo.button_mark_done()
+        self.assertEqual(self.component.value_svl, 0)
+        self.assertEqual(self.product1.value_svl, 30)
+        self.assertEqual(self.component.quantity_svl, 0)
+        self.assertEqual(self.product1.quantity_svl, 2)
+        self._make_out_move(self.product1, 1)
+        self.assertEqual(self.product1.value_svl, 15)