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diff --git a/addons/stock_account/models/stock_location.py b/addons/stock_account/models/stock_location.py
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+++ b/addons/stock_account/models/stock_location.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import fields, models
+
+
+class StockLocation(models.Model):
+    _inherit = "stock.location"
+
+    valuation_in_account_id = fields.Many2one(
+        'account.account', 'Stock Valuation Account (Incoming)',
+        domain=[('internal_type', '=', 'other'), ('deprecated', '=', False)],
+        help="Used for real-time inventory valuation. When set on a virtual location (non internal type), "
+             "this account will be used to hold the value of products being moved from an internal location "
+             "into this location, instead of the generic Stock Output Account set on the product. "
+             "This has no effect for internal locations.")
+    valuation_out_account_id = fields.Many2one(
+        'account.account', 'Stock Valuation Account (Outgoing)',
+        domain=[('internal_type', '=', 'other'), ('deprecated', '=', False)],
+        help="Used for real-time inventory valuation. When set on a virtual location (non internal type), "
+             "this account will be used to hold the value of products being moved out of this location "
+             "and into an internal location, instead of the generic Stock Output Account set on the product. "
+             "This has no effect for internal locations.")
+
+    def _should_be_valued(self):
+        """ This method returns a boolean reflecting whether the products stored in `self` should
+        be considered when valuating the stock of a company.
+        """
+        self.ensure_one()
+        if self.usage == 'internal' or (self.usage == 'transit' and self.company_id):
+            return True
+        return False
+