Produce equipment for internal use (cost center)

Hi,
We are a high tech company selling and producing configurable equipment.
Sometimes our marketing department orders such an equipment for demo reasons. After this demo the equipment must be returned to be disassembled or returned into stock until it is needed in another demo or by our engineering department. In other words we would like to produce equipment and have them in stock until a cost center needs it.  We think we have some solutions to counter this problem :
- using a dummy customer in SD (--> our finance department is not in favour of this). If the equipment returns we can make a return and put it into stock.
- create an independent requirement using transaction MD81. If a cost center needs it we do a goods issue (more difficult to keep track on things)
-create a planned order
Are there other solutions ? If not which one do you prefer and why ?
Also these equiments sometimes needs to be repaired or modified. We use the module CS (customer service) to do repairs for customers but in this case we are our own customer. The idea of using a dummy customer is not preferred by our finance department. Can we use the module PM (plant maintenance) for this ?
Thanks for the help.
with regards
Erik

> our own customer. The idea of using a dummy customer
> is not preferred by our finance department. Can we
> use the module PM (plant maintenance) for this ?
Yes, of course. You can. Pls see my earlier answers.

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