In some cases, you may want to earmark some stock for wholesale or internal use, or keep it out of your normal order flow.
The most common approach is to create a separate customer account.
You can have multiple customer accounts, and switch between them easily without having to manage separate logins.
Additionally, you have the ability to transfer stock from one customer account to another, with just a few clicks. This is particularly helpful in that you don't need to maintain separate scan codes for those items, and typically they won't need to be moved physically.
In most cases, your Wholesale/Internal customer account will not be connected to a commerce platform, though in some edge cases you may elect to do so.