what is the difference between Debiting COGS with 0 and not hitting COGS at all

Hi,

For one item, we can either set the cost as 0 or disable the costing flag at item master. If we set its cost as 0, upon the shipment of the sales order, the entry will be debiting COGS with 0 amount and creditting Inventory account with 0. If we disable the costing enabled flag, there will be no such entries at all. May I know what the difference is between these two options with the perspective of accounting? In other words, do they have the same impact to accounting?

Thanks