diff --git a/account_statement_operation_rule/model/account_statement_operation_rule.py b/account_statement_operation_rule/model/account_statement_operation_rule.py
index 3500bc32..d19866cd 100644
--- a/account_statement_operation_rule/model/account_statement_operation_rule.py
+++ b/account_statement_operation_rule/model/account_statement_operation_rule.py
@@ -113,6 +113,9 @@ class AccountStatementOperationRule(models.Model):
         balance = statement_line.amount
         for move_line in move_lines:
             balance += move_line.credit - move_line.debit
+        # TODO use is_zero
+        if not balance:
+            return self.browse()
 
         rules = self.search([])
         # return the first applicable rule
diff --git a/account_statement_operation_rule/tests/__init__.py b/account_statement_operation_rule/tests/__init__.py
new file mode 100644
index 00000000..23fa21ab
--- /dev/null
+++ b/account_statement_operation_rule/tests/__init__.py
@@ -0,0 +1,22 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    Author: Guewen Baconnier
+#    Copyright 2014 Camptocamp SA
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero General Public License as
+#    published by the Free Software Foundation, either version 3 of the
+#    License, or (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+from . import test_rule
diff --git a/account_statement_operation_rule/tests/test_rule.py b/account_statement_operation_rule/tests/test_rule.py
new file mode 100644
index 00000000..480dba02
--- /dev/null
+++ b/account_statement_operation_rule/tests/test_rule.py
@@ -0,0 +1,183 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    Author: Guewen Baconnier
+#    Copyright 2014 Camptocamp SA
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero General Public License as
+#    published by the Free Software Foundation, either version 3 of the
+#    License, or (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+from openerp.tests import common
+
+
+class TestRule(common.TransactionCase):
+
+    def setUp(self):
+        super(TestRule, self).setUp()
+        self.operation_obj = self.env['account.statement.operation.template']
+        self.rule_obj = self.env['account.statement.operation.rule']
+        self.operation_round_1 = self.operation_obj.create({
+            'name': 'Rounding -1.0 to 0.0',
+            'label': 'Rounding',
+            'account_id': self.ref('account.rsa'),
+            'amount_type': 'percentage_of_total',
+            'amount': 100.0,
+
+        })
+        self.rule_round_1 = self.rule_obj.create({
+            'name': 'Rounding -1.0 to 0.0',
+            'rule_type': 'balance',
+            'operations': [(6, 0, (self.operation_round_1.id, ))],
+            'amount_min': -1.0,
+            'amount_max': 0,
+            'sequence': 1,
+        })
+        self.operation_round_2 = self.operation_obj.create({
+            'name': 'Rounding -2.0 to -1.0',
+            'label': 'Rounding',
+            'account_id': self.ref('account.rsa'),
+            'amount_type': 'percentage_of_total',
+            'amount': 100.0,
+
+        })
+        self.rule_round_2 = self.rule_obj.create({
+            'name': 'Rounding -1.0 to 0.0',
+            'rule_type': 'balance',
+            'operations': [(6, 0, (self.operation_round_2.id, ))],
+            'amount_min': -2.0,
+            'amount_max': -1.0,
+            'sequence': 2,
+        })
+        self.operation_round_3 = self.operation_obj.create({
+            'name': 'Rounding 0.0 to 2.0',
+            'label': 'Rounding',
+            'account_id': self.ref('account.rsa'),
+            'amount_type': 'percentage_of_total',
+            'amount': 100.0,
+
+        })
+        self.rule_round_3 = self.rule_obj.create({
+            'name': 'Rounding 0.0 to 2.0',
+            'rule_type': 'balance',
+            'operations': [(6, 0, (self.operation_round_3.id, ))],
+            'amount_min': 0,
+            'amount_max': 2,
+            'sequence': 2,
+        })
+
+    def _prepare_statement(self, difference):
+        amount = 100
+        statement_obj = self.env['account.bank.statement']
+        statement_line_obj = self.env['account.bank.statement.line']
+        move_obj = self.env['account.move']
+        move_line_obj = self.env['account.move.line']
+        statement = statement_obj.create({
+            'name': '/',
+            'journal_id': self.ref('account.cash_journal')
+        })
+        statement_line = statement_line_obj.create({
+            'name': '001',
+            'amount': amount + difference,
+            'statement_id': statement.id,
+        })
+        move = move_obj.create({
+            'journal_id': self.ref('account.sales_journal')
+        })
+        move_line = move_line_obj.create({
+            'move_id': move.id,
+            'name': '001',
+            'account_id': self.ref('account.a_recv'),
+            'debit': amount,
+        })
+        move_line_obj.create({
+            'move_id': move.id,
+            'name': '001',
+            'account_id': self.ref('account.a_sale'),
+            'credit': amount,
+        })
+        return statement_line, move_line
+
+    def test_rule_round_1(self):
+        """-0.5 => rule round 1"""
+        statement_line, move_line = self._prepare_statement(-0.5)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_1)
+
+    def test_rule_round_1_limit(self):
+        """-1 => rule round 1"""
+        statement_line, move_line = self._prepare_statement(-1)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_1)
+
+    def test_rule_round_1_near_limit(self):
+        """-1.0001 => rule round 1"""
+        statement_line, move_line = self._prepare_statement(-1.0001)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_1)
+
+    def test_rule_round_2(self):
+        """-1.01 => rule round 2"""
+        statement_line, move_line = self._prepare_statement(-1.01)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_2)
+
+    def test_rule_round_2_limit(self):
+        """-2 => rule round 2"""
+        statement_line, move_line = self._prepare_statement(-2)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_2)
+
+    def test_rule_round_3(self):
+        """+1.5 => rule round 3"""
+        statement_line, move_line = self._prepare_statement(1.5)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_3)
+
+    def test_rule_round_3_limit(self):
+        """+2 => rule round 3"""
+        statement_line, move_line = self._prepare_statement(2)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertEquals(rule, self.rule_round_3)
+
+    def test_rule_no_round_below(self):
+        """-3 => no rule"""
+        statement_line, move_line = self._prepare_statement(-3)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertFalse(rule)
+
+    def test_rule_no_round_above(self):
+        """+3 => no rule"""
+        statement_line, move_line = self._prepare_statement(3)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertFalse(rule)
+
+    def test_rule_no_round_zero(self):
+        """0 => no rule"""
+        statement_line, move_line = self._prepare_statement(0)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertFalse(rule)
+
+    def test_rule_no_round_near_zero(self):
+        """0.0001 => no rule"""
+        statement_line, move_line = self._prepare_statement(0.0001)
+        rule = self.rule_obj.find_first_rule(statement_line, [move_line])
+        self.assertFalse(rule)
+
+    def test_operations(self):
+        """test operations_for_reconciliation()"""
+        statement_line, move_line = self._prepare_statement(-0.5)
+        ops = self.rule_obj.operations_for_reconciliation(statement_line.id,
+                                                          move_line.ids)
+        self.assertEquals(ops, self.operation_round_1)