LVL2 CONCLUSION Export of Beginning Inventory

I have a question regarding Export of "Beginning Inventory".
It all look ok and I can do the export to csv-file with correct columns, rows and data.

However, since as I understand it the export shall include P3 SKU code, and instructions
tells me that we dont need to create a "Code" line-item, so if that is the case how can I
include  P3 SKU code in the export (without a Line item)?

Any advise and guidance will be appreciated! 

Tks Hans