Is It Necessary to Create Inventory Organizations When Using Only Procurement and PIM for Expense It

Dear Oracle Community,

I am working with a client who uses Oracle Fusion Procurement and Product Information Management (PIM) only. The items being managed are exclusively expense items and are not inventory-tracked.

I have been able to successfully configure and execute the required procurement processes, as well as create and manage items in PIM, without creating Inventory Organizations for each BU

My question is:

• Is it considered a best practice to create Inventory Organizations in this scenario?
• Are there any functional, reporting, integration, or future process implications if Inventory Organizations are not created?
• Could the absence of Inventory Organizations impact any current or future Oracle Fusion capabilities, even when only expense items are being used?