Is there a way to receive an item into an expense subinventory at the item cost rather than the PO p

Our business users would like to recognize PPV on items that are being received into an expense subinventory.  They set their standard costs back in August 2017 and their PO prices have been re-negotiated since then.  They would like the difference to be recognized as PPV, so they want the expense amount to be calculated using the item cost, rather than the PO price.  Is there any way to do this?