Can one have the sale of inventory as of 10/15/2020 (the ending inventory shows in the calculation of CoGS), although the company has 0 inventory as of 12/31/2020?

Pos · ‎01-03-2022

Ending inventory for cost of goods sold calculation is in the cost of goods sold calculation (this was on 10/15/2020), yet I show 0 ending inventory on my 12/31/2020 balance sheet, because my client retained ownership of some other assets>