For companies that use a perpetual inventory system all of the following are purposes for taking a physical inventory except

A) to check the accuracy of the records.
B) to determine the amount of wasted raw materials.
C) to determine losses due to employee theft.
D) to determine ownership of the goods.

In a perpetual inventory system, the primary purposes of taking a physical inventory include checking the accuracy of the records, determining the amount of wasted raw materials, and determining losses due to employee theft. Determining ownership of the goods is not a direct purpose of taking a physical inventory in this context, as ownership issues are typically resolved through documentation and legal agreements, not through physical inventory counts.