How to change Item type from Expense to Inventory - PO Sent

Good Morning

We are using R12.1.3

In our inventory all items types are  ‘INVENTORY’ by default.

But one item XXX 400DB – defined item type as  ‘Expense’

PO created , now we unable to receive the Item in Inventory

Now how to receive this item in inventory

Your help is highly appreciated.

Note: As this stage - in inventory master - we tried to change item type to

Below selected :

Under Inventory tab :Inventory Item & Stock able

Under costing tab : Inventory Asset value

But i on this particular PO-for this particular item  we unable to change the item distribution to 'Inventory'

Thanks