Sub-account In Inventry Valuation To Deferred COGS/COGS Account

All,
I am looking for achieving below during shipping's accounting by way of SLA -

CoA structure = Company-Account-Sub
------------------------------------------------
Inventory = A-93110-1234
Def COGS = A-93210-1234
COGS = A-93310-1234

What system is doing -
Inventory = A-93110-1234
Def COGS = A-93210-0000
COGS = A-93310-0000

Sub-account is ignored and picked from the default COGS account.

I tried to find seeded SLA sources but no luck. Let me know, thx,

Nitin