Does Inactive Item get into the Trial Balance?

Dear Oracle,

we want to make sure of something.

we have inactive item in old subinventory/locator.

we don't use the item again for transaction.

let say that the inventory value for this old locator is USD 10,000

question is: does this inventory value get recorded in trial balance?

because somehow the auditor compare inventory value vs trial balance.

is it common?

await your information

regards