Inquiry about PPV reconciliation

Hi,

We have some items that are defined with 0 cost and greater than 0 list price. These items are set as non-stockable, non-transactable but costing, assets and inventory item flags enabled. The item is not receipt-required and the PO is two-way match. The costing method is standard costing. Due to some reason, the PO charge account is defaulted with a wrong value at PO distribution window. Currently, we are thinking of letting buyer override the PO charge account when they create the PO. As the variation between item cost and purchase order goes into PPV, can we use purchase price variance report