Do we have Lot or Serial attributes as Cost Management Source to derive account?

Summary:

We have requirement to use same item for both Buy & Make and wanted to use different Inv valuation account for both the cases.

We make use of subinventory to derive different account but when item is transferred between both the sub inventories we have issue.

Hence we thought of using Lot or Serial attributes to derive accounting but don't see any source for the same.

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