Goods available for sale is determined by Multiple Choice adding the cost of any beginning inventory and the cost of purchases during the period. subtracting the cost of any ending inventory from the cost of any beginning inventory. 0 subtracting the cost of any beginning inventory from the cost of any ending inventory. o subtracting the cost of any beginning Inventory from the cost of purchases during the period. When certain kinds of assets are built that require public welfare and safety expenditures at the end of the asset's life, Multiple Choice these estimated future expenditures are subtracted from the carrying value of the asset. these "asset retirement" costs are expensed when asset retirement occurs. O this fact is only reported in the notes to the financial statements. O (0 a liability simultaneously arises for those future expenditures