How to setup PO so expense lines will not received to stock (2 ways match) and commodity lines will

How to setup PO so expense lines will not be received to stock (2 ways match) and commodity lines will be received to stock (3 ways match).
currently, all item types are received to stock and it is always 3 ways match.
we need to change it so intangible items will not required stock receiving and invoice will be match to PO and closed after PO match.
we have PO with both stock and service items.
thanks,

Adi