Setting Up Expense Subinventory

I want to set up an Expense Sub inventory so that when an item is received the cost is charged to the prescribed Material account at the time of Delivery but the item is not consumed, is Stockable and is shown as On-Hand Qty with zero cost in a specific Subinventory (as the cost is already charged to the prescribed Materials Account).

The goal being treating  Expense Items as Stock-able Items but the cost being not charged to any cost center at the time of consumption.

I would be needing the detailed setup steps and document study, if possible.