Data Migration of item Average Cost with Zero On-hand Quantity

Summary:

Our client would like to allow negative inventory quantity and they are using perpetual average cost. When they perform the data migration, they would like to upload the current average cost even through the on-hand quantity is zero. That average cost should be used in future issue when the on-hand goes negative, assuming there is not any receipt for the same item in Oracle.

Is there any way to migrate item average cost with zero on-hand? Miscellaneous receipt does not currently accept 0 quantity. Thanks.