SE6-3. Identify Goods to Be Included in Inventory Patterson Company has the following items at year. end. Identify which items should be included in Patterson's year-end inventory count. 1. Goods held on consignment by Sell For You Company. 2. Goods held by Patterson on consignment that will be sold for another company. 3. Goods in transit sent to a client F.O.B. shipping point. 4. Goods in transit sent to a client F.OB. destination