Yeah, we now have a bit more information, and it appears that splitting the inventory is only required at the point of selling the inventory so Tracking codes can be applied then.
Tracking codes can’t be used when purchasing the inventory, that is why I deleted the post to get more information as I did not want to confuse.
If it was required to have separate values for each company’s inventory on the balance sheet then different advise would be needed. It now appears that this is not the requirement.