Business case Costing behaviour for Interorganization and Intercompany Transfer?

Summary:

For a specific item,

Quantity = 100

Org =A has On hand Qty

Cost in Org = $ 1 /Item

100 qty transferred from Org A to Org B through transfer Order( Both cases i.e. Interorganization or Intercompnay-only through transfer Order and without Sale Order)

But if 10 Qty is lost in transportation so 90 Qty received at Org B with Cost $1 per unit.

So Costing wise how to handle this loss of 10 Qty.

Scenario 1 - If Org A has to take ownership of this loss, what are the ways to handle this ?

Scenario 2 - If Org B has to take ownership of this loss, what are the ways to handle this ?