Dear Odoo'ers

I am wondering if it is possible to set a certain percentage as a non-deductible percentage of an account.

For example, I would like to set a non-deductible percentage of 15% for the account phone costs (the company is not using this phone for 100% to its operations) so that all the costs that will be booked on this account, will be seperated in 85% as cost (so it appears on the profit&loss sheet) and 15% to be booked on the owner account (so it is not calculated with the actual costs of the company operations)

This has nothing to do with the non-deductible percentage of the VAT. I am talking here about the cost itself.

I hope someone has the answer.