Bill to cost centre within same company

Hi All,

Our conpany has 2 business unit (SBU A and SBU B) under 1 company. We maintain the units as "cost centre" in Tally ERP 9.

Now, SBU A had done some job (some management service) for SBU B, hence SBU A had incurred an opportunity cost of INR XXXX amount.

My boss now wants to record the opportunity cost in Tally. He wants SBU A to bill SBU B in Tally.

Is it possible to bill cost centres in Tally? Is the requirement compliant to GAAP? For me it sounds like company is raising bill to itself. Do I have any altrenative way to fullfil the requirement?