11.5.10 Centralized Procurement having intercompany AP invoice not raised

Dear All

I need to setup the Centralized Procurement  hence I will buy the raw materials in Company A (logical receipt) while in Company B (physical receipt).

I need the raw materials cost in Company B must be zero, hence I was thinking to enable the raw material's item either as expense item or deliver into an expense inventory or having item cost using memo accounts.

Furthermore I do not want to create the intercompany neither AP nor AR invoice.

I have got the following information, I was wondering if I only need to have the same account on the intercompany relations (intercompany COGS account and Inventory Accrual Account) to get knocked off  the accruals.