COGS Account from Order type

Hi Experts,

We have a requirement of deriving COGS account from order type for a specific transaction type  and for others it must be derived from Item.

I read the note How to Generate the COGS Account from the Order Type (Doc ID 414314.1).  which mentions The COGS Account Generator is a Workflow Process that derives the Cost of Goods Sold account for a transaction interfaced to Inventory from Order Management/Shipping. I have below queries

1.In R12 when the transaction interfaced from OM/Shipping DCOGS is first hit , so does the above note still holds good.

2.If yes can we customize to have a logic to get COGS from order type for specific transaction type and for others to be derived from items.