R12, how to generate deferred cogs?

we can setup in Flexfield >> Key >> Accounts >> OM : Generate Cost of Goods Sold Account, to decide the COGS account is generated by customization logic.

we can setup in Flexfield >> Key >> Accounts >> Inventory Cost of Goods Sold Account, to decide the Intercompany COGS account is generated by customization logic.

but, how to or where's the setup for Deferred COGS, we want to use same COGS account generated logic for Deferred COGS?

is there a workflow like above? or is the D-COGS fixedly generated from Organization Parameter setup?