AP Invoice without receiving

Summary:

Hi

we have a scenario where we order some service items like subscriptions which we are not required to receive. We just need to raise the PO and then do AP Invoice without any receipts. Is there a separate process or we can just do AP invoice without receiving. what will be accounting entries in this case. we are not doing encumbrance.

thanks

Content (required):

Version (include the version you are using, if applicable):

Code Snippet (add any code snippets that support your topic, if applicable):