Amazon.com, Inc. is a firm that $($i$.)$ sells products that it owns to customers, $($ii$.)$ sells services that it provides to customers, $($iii$.)$ serves as a marketplace facilitator by connecting consumers to other firms' virtual storefronts hosted on the www$.$amazon.comLinks to an external site. website, and $($iv$.)$ providers fulfillment services for items that consumers purchase on these other firms' virtual storefronts. Amazon's fiscal year end is December $31$ and customers routinely purchase products that they end up returning to Amazon for a full refund.

Given Amazon's various business models, is it possible for Amazon to have physical products in its warehouses on December $31$ that do not appear within Amazon's Inventory account amount on its Balance Sheet as of December $31?$