Can we assign items to locations?

We'd like to be able to set items to certain locations. We just acquired a lot of different locations and cannot do this update manually. We'd like to csv import some way to say locations A, B, and C, and items so and so..

Then be able to pull a report and filter location A or B or C and view said items.

Can we do this without actually setting physical inventory to these various locations? Are we able to "assign" item records to locations? Our accountant does not want to set inventory count levels, because this will mess up the accounting side? Please help, much thanks!