New Expenses Organization, best practice?

Greetings

I'm currently working with Purchasing, Inventory and Accounts Payables Oracle EBS R12. The company wants to create a new inventory organization to create receipts for purchase orders that have no article (item) in lines but have an expense account. We have a 3-way match rule defined so this means we need to receipt all purchase orders and match them to payables invoices but the question is:

what are the best practices to achieve this in inventory (receiving) module? do we really need to create a new organization just to receive expenses and have another one only to recieve the purcharse orders with items on the lines?