Costing of Transfer Order for expense item

Summary:

Hi We are Transfering Expense item Between Sub inventories using Transfer Order.
Just wanted to know the Accounting for this transaction and SLA involved in it.

Both Subiventories are asset and following are the attribute of item.

Inventory =YES

Stock able=YES

Costing Enabled = No

Include in roll up =NO

Asset value =No

Expense configured to be accrued at period end.

Currently I am running cost process, but I couldn't find and transaction related to this TO, in receipt as well in Cost accounting. If I see the status on transfer order line it says pending Interface to costing.