1 files changed, 3 insertions, 3 deletions
diff --git a/activerecord/lib/active_record/associations/has_one_association.rb b/activerecord/lib/active_record/associations/has_one_association.rb
index 7134dc85c8..2131edbc20 100644
--- a/activerecord/lib/active_record/associations/has_one_association.rb
+++ b/activerecord/lib/active_record/associations/has_one_association.rb
@@ -10,16 +10,16 @@ module ActiveRecord
 
         reflection.klass.transaction do
           if target && target != record
-            remove_target!(options[:dependent])
+            remove_target!(options[:dependent]) unless target.destroyed?
           end
 
           if record
-            set_inverse_instance(record)
             set_owner_attributes(record)
+            set_inverse_instance(record)
 
             if owner.persisted? && save && !record.save
               nullify_owner_attributes(record)
-              set_owner_attributes(target)
+              set_owner_attributes(target) if target
               raise RecordNotSaved, "Failed to save the new associated #{reflection.name}."
             end
           end