How to find Cost of goods sold (COGS) for non shippable items like software items? How the inter-com

We fulfill software globally from a specific OU. The software items are setup as non shippable. How to find Cost of goods sold (COGS) for these non shippable items? How the interccompany flow would work for these non shippable software items when they are booked in one OU and fulfilled from another OU? Thanks in advance.