OK, so if I understand this correctly, it’s about capitalizing delivery expense so it doesn’t show on P&L. It must be capitalized as Inventory on hand.
And the problem is that delivery of these items is by different company than the one selling the item.
So what you are asking is ability to purchase inventory items with ability to enter zero quantity. That way you can allocate delivery costs to the specific inventory item without actually increasing inventory count. Is that correct?