Cost Accounting of a sample / donation sales order with zero unit price on order line

Summary:

Wanted to have a guidance on the cost accounting of a donation / sample order with zero unit price on order line and since there is no revenue, no AR invoice is generated for the same. However the item used to create the donation order has valid cost available in system.
Since the item has a valid cost available in system, so in Cost Accounting, Sales order issue event will get triggered and costed. (DCOGS Debit and Inv Valuation Credit)

Will the COGS Recognition event also get triggered in this case??

since there is no revenue, so i am expecting that COGS recognition event should not get trigger for donation order..