Track the cost of Items those are issued for Free

There are situations specially in the service industries where the company might need to issue spare parts free of cost if the customer who had purchased the machines which were under warranty.
For example a customer has purchased fitness equipment which has a warranty of 5 years and during those 5 years there may be situations where you may need to provide parts free of cost.
Process Flow for FOC sales in service
1. If the stock is lying at our main warehouse then you can transfer the stock to a FOC location from where you can do the FOC sales. This can help you to track FOC sales as it will be carried out at a totally different location.
2. First the user will issue the FOC material to the customer.
3. The user will create a Zero amount sales orders, shipment, and invoice. While entering the sales order he has to take care that, in detail line the category of the item is selected as SFOC. This category is specially designed to handle the FOC sales.
4. When the user will make the shipment following will be the effect.
Shipment clearing Account   – Debit
Stock – Finished Goods – Credit
5. Then the user will make the invoice which at Zero MRP. The effect of the Invoice will be as follows.
FOC for COGS – Debit
Shipment clearing – Credit
Here the FOC for COGS is a special COGS account that is created for FOC sales. All the other sales will not affect this COGS account. It will be used only when there is a FOC sale. Thus when we select the category SFOC this COGS account automatically gets affected.
This is the process that we will be using to issue an FOC material in Sage 300 (Sage Accpac).