During past years we always remove "Purchases Withdrawn for Personal Use", as instructed, to calculate COGS. In 2020, we took many of these items from Personal Use and sold them (due to low inventory from Covid). As a result, our COGS is actually greater than our 2020 Purchases. Can we now count this inventory (previously reported as withdrawn for personal use) as a 2020 Purchase, even though these items were bought in previous years? (If it helps, the items in question are books)
