diff -r 98695a5ca9e7 trytond/trytond/modules/account_payment/account.py
--- a/trytond/trytond/modules/account_payment/account.py	Mon Feb 12 15:11:55 2018 +0100
+++ b/trytond/trytond/modules/account_payment/account.py	Mon Feb 12 15:36:36 2018 +0100
@@ -1,6 +1,6 @@
 # This file is part of Tryton.  The COPYRIGHT file at the top level of
 # this repository contains the full copyright notices and license terms.
-from sql import Null
+from sql import Union, Null, Literal
 from sql.aggregate import Sum
 from sql.conditionals import Case, Coalesce
 from sql.functions import Abs
@@ -87,14 +87,19 @@
             else_=second_amount)
         value = cls.payment_amount.sql_format(value)

-        query = table.join(payment, type_='LEFT',
+        query1 = table.join(payment, type_='LEFT',
             condition=(table.id == payment.line) & (payment.state != 'failed')
             ).join(account, condition=table.account == account.id
                 ).select(table.id,
-                    where=account.kind.in_(['payable', 'receivable']),
+                    where=account.kind.in_(['payable', 'receivable']) &
+                        (table.reconciliation == Null),
                     group_by=(table.id, account.kind, table.second_currency),
                     having=Operator(amount, value)
                     )
+        query2 = table.select(Literal(0).as_('amount'),
+                where=(table.reconciliation == Null) &
+                    Operator(Literal(0), value))
+        query = Union(query1, query2, all_=True)
         return [('id', 'in', query)]

     def get_payment_kind(self, name):