diff --git a/erpnext/buying/doctype/purchase_order/test_purchase_order.py b/erpnext/buying/doctype/purchase_order/test_purchase_order.py
index 83853dd..842409f 100644
--- a/erpnext/buying/doctype/purchase_order/test_purchase_order.py
+++ b/erpnext/buying/doctype/purchase_order/test_purchase_order.py
@@ -112,6 +112,6 @@
 		test_recurring_document(self, test_records)
 
 
-test_dependencies = ["BOM"]
+test_dependencies = ["BOM", "Item Price"]
 
 test_records = frappe.get_test_records('Purchase Order')
diff --git a/erpnext/stock/doctype/item_price/test_records.json b/erpnext/stock/doctype/item_price/test_records.json
index b4ceb92..36870cd 100644
--- a/erpnext/stock/doctype/item_price/test_records.json
+++ b/erpnext/stock/doctype/item_price/test_records.json
@@ -16,5 +16,11 @@
   "item_code": "_Test Item 2",
   "price_list": "_Test Price List Rest of the World",
   "price_list_rate": 20
+ },
+ {
+  "doctype": "Item Price",
+  "item_code": "_Test Item Home Desktop 100",
+  "price_list": "_Test Price List",
+  "price_list_rate": 1000
  }
 ]
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 67f621a..69751a2 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -151,6 +151,6 @@
 	accounts_settings.save()
 
 
-test_dependencies = ["BOM"]
+test_dependencies = ["BOM", "Item Price"]
 
 test_records = frappe.get_test_records('Purchase Receipt')
diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index 2956170..7dc8d83 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -275,7 +275,7 @@
 	incoming_rate = flt(sle.incoming_rate)
 	actual_qty = flt(sle.actual_qty)
 
-	intialize_stock_queue(stock_queue, sle.item_code, sle.warehouse)
+	intialize_stock_queue(stock_queue, sle.item_code, sle.warehouse, actual_qty)
 
 	if actual_qty > 0:
 		if stock_queue[-1][0] > 0:
@@ -289,7 +289,7 @@
 	else:
 		qty_to_pop = abs(actual_qty)
 		while qty_to_pop:
-			intialize_stock_queue(stock_queue, sle.item_code, sle.warehouse)
+			intialize_stock_queue(stock_queue, sle.item_code, sle.warehouse, actual_qty)
 
 			batch = stock_queue[0]
 
@@ -318,9 +318,9 @@
 
 	return abs(valuation_rate)
 
-def intialize_stock_queue(stock_queue, item_code, warehouse):
+def intialize_stock_queue(stock_queue, item_code, warehouse, actual_qty):
 	if not stock_queue:
-		estimated_val_rate = get_valuation_rate(item_code, warehouse)
+		estimated_val_rate = get_valuation_rate(item_code, warehouse) if actual_qty < 0 else 0
 		stock_queue.append([0, estimated_val_rate])
 
 def _raise_exceptions(args, verbose=1):