diff --git a/addons/sale/sale.py b/addons/sale/sale.py
index 4f430c0a957..94fa8f71f36 100644
--- a/addons/sale/sale.py
+++ b/addons/sale/sale.py
@@ -981,10 +981,12 @@ class sale_order_line(osv.osv):
         'price_unit': 0.0,
     }
 
-    def invoice_line_create(self, cr, uid, ids, context=None):
-        if context is None:
-            context = {}
-
+    def _prepare_order_line_invoice_line(self, cr, uid, ids, line, account_id=False, context=None):
+        """Builds the invoice line dict from a sale order line
+        @param line: sale order line object
+        @param account_id: the id of the account to force eventually (the method is used for picking return including service)
+        @return: dict that will be used to create the invoice line"""
+        
         def _get_line_qty(line):
             if (line.order_id.invoice_quantity=='order') or not line.procurement_id:
                 if line.product_uos:
@@ -1003,48 +1005,59 @@ class sale_order_line(osv.osv):
                 return self.pool.get('procurement.order').uom_get(cr, uid,
                         line.procurement_id.id, context=context)
 
-        create_ids = []
-        sales = {}
-        for line in self.browse(cr, uid, ids, context=context):
-            if not line.invoiced:
+        if not line.invoiced:
+            if not account_id:
                 if line.product_id:
-                    a = line.product_id.product_tmpl_id.property_account_income.id
-                    if not a:
-                        a = line.product_id.categ_id.property_account_income_categ.id
-                    if not a:
+                    account_id = line.product_id.product_tmpl_id.property_account_income.id
+                    if not account_id:
+                        account_id = line.product_id.categ_id.property_account_income_categ.id
+                    if not account_id:
                         raise osv.except_osv(_('Error !'),
                                 _('There is no income account defined ' \
-                                        'for this product: "%s" (id:%d)') % \
-                                        (line.product_id.name, line.product_id.id,))
+                                    'for this product: "%s" (id:%d)') % \
+                                    (line.product_id.name, line.product_id.id,))
                 else:
                     prop = self.pool.get('ir.property').get(cr, uid,
                             'property_account_income_categ', 'product.category',
                             context=context)
-                    a = prop and prop.id or False
-                uosqty = _get_line_qty(line)
-                uos_id = _get_line_uom(line)
-                pu = 0.0
-                if uosqty:
-                    pu = round(line.price_unit * line.product_uom_qty / uosqty,
-                            self.pool.get('decimal.precision').precision_get(cr, uid, 'Sale Price'))
-                fpos = line.order_id.fiscal_position or False
-                a = self.pool.get('account.fiscal.position').map_account(cr, uid, fpos, a)
-                if not a:
-                    raise osv.except_osv(_('Error !'),
-                                _('There is no income category account defined in default Properties for Product Category or Fiscal Position is not defined !'))
-                inv_id = self.pool.get('account.invoice.line').create(cr, uid, {
-                    'name': line.name,
-                    'origin': line.order_id.name,
-                    'account_id': a,
-                    'price_unit': pu,
-                    'quantity': uosqty,
-                    'discount': line.discount,
-                    'uos_id': uos_id,
-                    'product_id': line.product_id.id or False,
-                    'invoice_line_tax_id': [(6, 0, [x.id for x in line.tax_id])],
-                    'note': line.notes,
-                    'account_analytic_id': line.order_id.project_id and line.order_id.project_id.id or False,
-                })
+                    account_id = prop and prop.id or False
+            uosqty = _get_line_qty(line)
+            uos_id = _get_line_uom(line)
+            pu = 0.0
+            if uosqty:
+                pu = round(line.price_unit * line.product_uom_qty / uosqty,
+                        self.pool.get('decimal.precision').precision_get(cr, uid, 'Sale Price'))
+            fpos = line.order_id.fiscal_position or False
+            account_id = self.pool.get('account.fiscal.position').map_account(cr, uid, fpos, account_id)
+            if not account_id:
+                raise osv.except_osv(_('Error !'),
+                            _('There is no income category account defined in default Properties for Product Category or Fiscal Position is not defined !'))
+            return {
+                'name': line.name,
+                'origin': line.order_id.name,
+                'account_id': account_id,
+                'price_unit': pu,
+                'quantity': uosqty,
+                'discount': line.discount,
+                'uos_id': uos_id,
+                'product_id': line.product_id.id or False,
+                'invoice_line_tax_id': [(6, 0, [x.id for x in line.tax_id])],
+                'note': line.notes,
+                'account_analytic_id': line.order_id.project_id and line.order_id.project_id.id or False,
+            }
+        else:
+            return False
+
+    def invoice_line_create(self, cr, uid, ids, context=None):
+        if context is None:
+            context = {}
+
+        create_ids = []
+        sales = {}
+        for line in self.browse(cr, uid, ids, context=context):
+            vals = self._prepare_order_line_invoice_line(cr, uid, ids, line, False, context)
+            if vals:
+                inv_id = self.pool.get('account.invoice.line').create(cr, uid, vals, context=context)
                 cr.execute('insert into sale_order_line_invoice_rel (order_line_id,invoice_id) values (%s,%s)', (line.id, inv_id))
                 self.write(cr, uid, [line.id], {'invoiced': True})
                 sales[line.order_id.id] = True