Do we have Depletion Layer Reference as source to derive accounting in Cost Management?

Same Item used in Make & Buy transaction and we need to derive different Inventory valuation account for each transaction.

Ex:

Item A is placed in a PO and received in warehouse. Inventory Valuation account = 0110001

Item A is manufactured from work order and delivered to Warehouse. Inventory Valuation Account = 0115001

In order to achieve this requirement, we don't have any other option except Depletion Layer Source or Reference type in Cost Distribution depletion Layer. I was not able to find the Cost Management source for Depletion Layer Source or Reference Type.

Do we have such source name in Cost Management?

Regards,

Murugasamy