If you need to track costs on a change event that are not included in a commitment and are a different amount from the cost that is submitted as part of a Prime Contract Potential Change Order (PCO), you should enable the 'Show Non-Commitment Cost Column' setting. See Configure Advanced Settings: Change Events.
You are submitting a PCO that includes an insurance cost at premium to the owner. However, you also want to track the actual out-of-pocket costs with a variance. After enabling the 'Show Non-Commitment Cost Column' setting in the Change Events tool, you can then manually enter those out-of-pocket costs into the 'Non-Commitment Cost' column of the change event.
Similarly, you can also add a 'Non-Commitment Cost' column to your Budget View to use for tracking and forecasting until the direct cost comes through. See Set up a New Budget View.