Bypass DCOGS and generate COGS Account directly during SO Issue

Summary:

To Bypass DCOGS and generate COGS Account directly during SO Issue

Content (please ensure you mask any confidential information):

As per one of our customer requirement, we need to bypass DCOGS and generate COGS a/c during SO issue.

Whats the best option available to achieve the same and probable impacts?

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