Is there a way to assign inventory to locations?

We want to assign inventory to locations in our system, but is there a way to do this without actually setting physical stock levels at those locations?

To say, location A have items x,y,z, etc.

Location B have items x, etc.

To be able to pull a report and say filter Location A and view all items in that location and so on.

Is this possible? Or do we have to set physical inventory level or transfer order to set items at those locations. We have many locations that we just acquired, so this is not something we can do manually, but ideally csv import.