Submitting the invoice of untransactable/unstockable item increase Inventory GL Balance

Item is set as non-stockable, non-transactable and receipt required flag as N at item master. Per my understaning, turning off stockable and transactable flags can make items not costed. If the item is non-stockable, the item would not have invnetory on-hand. If the item is non-transactable, the item would not go to mtl_material_transaction table to get costed. Now we have a PO for the item. As the item is set as receipt required N, the PO is two-way match. After submitting the invoice of the PO, we found corresponding increase in the inventory account. Our goal is the item should