Exchanges/Swaps between manufacturers

All - We are trying to address this business process. Any help is greatly appreciated.

Manufacturers ABC and XYZ both can produce same product say "P"

ABC has a customer D

XYZ has a customer W

ABC and XYZ have a contract in place to provide shipments to each others customers to meet their customer forecasts or it could be for logistic reasons

Let's say ABC asks XYZ to ship "P" to customer D this month.

XYZ ships product P to D.

ABC invoices customer D for the shipped amount and recognizes the revenue.

Next month XYZ ask ABC to ship "P" to customer W.