Delay Cost of Goods Sold based on Delivery Confirmation for Shipment linked to Project/Sales Contract

We have a requirement where the customer is looking for similar functionality, to delay the Cost of Goods Sold based on Delivery Confirmation for Customer Order, for Shipments that are linked to Project/Sales Contract and do not have a Customer Order. Not sure if there is a solution using standard functionality. Is this something that others in the group have come across and solutioned? Ideas and suggestions are appreciated.