Backflushing a matched PO line?

A question arose concerning PO lines for additional fees. Eg one PO line for the item being purchased and another line for special handling. As it stands now, both PO lines need to be received before an A/P match is possible. Most times the receiver will receive what came off the truck but he'll forget or ignore the unseen handling fee. Eventually the invoice arives and it can't be fully matched because the 2nd line was not received.

So I experimented in our test system. I created a new line type called Misc Fee and replied "No" to the field concerning "Receipt Required". I created a 2 line PO - first line as an expense, 2nd line as Misc Fee. After PO approval I received only the 1st line and left the 2nd line alone - since I defined that line type as not requiring a receipt.