Create ISO for Expense IR/PR

Hello,

We purchased item form supplier or manufacturer in OSA Inv Org  and we get same item from OSA Inv Org  to DUB Inv Org for prototype purpose using the ISO process and we cannot do Inter-Org transfer this item.

We are using item for prototype purpose and there is NO actual sale and we don't want to hit that to inventory valuation account in balance sheet.

create ISO (PR, PO act like the expense transaction, skip all the inventory process) based on expense PR, so we don't need to create receiving for inventory transactions.

Is it possible in Oracle Standard ISO(Internal Sales Order) process? If Yes,