Hi..
I think that The following method can be solution for you.
1.You create dummy cost center or internal order.
2.You create co reposting document using t-code kb11n as below.
| sender cost object | Cost elemt | Amount | Receiver Cost object |
| Dummy | WIP Settlement Account | xxxxxx | Orginal cost object |
3.You can report data except for dummy cost center or internal order.