Yes. If the client is not going to pay for the change order, you register a Change Order Subcontractor as usual and leave it without income. It is a cost with no income side, often called a deviation.
How to do it
Go to Change Order Subcontractor and click + Change Order Subcontractor at the top right.
Fill in Cost claim, Cost and description on the lines.
Leave the Income / Counter Claim column unlinked. Do not click Link there.
Preferably enter "Deviation" in the Group field, so you can easily tell these change orders apart from those passed on to the client.
Save.
Good to know
The cost affects the final forecast and the contribution margin, but gives no income.
With the Group field you can filter and group the change orders in Change Order Subcontractor, and separate internal deviations from what has been passed on to the client.
If it later turns out that the client is to pay, you can pass the cost on to a Change Order Client with Pass on costs.