Inventory carry over

I am not quite sure what you mean by "distinguish". I have assumed that you mean how to calculate the opening value of your inventory at the beginning of 2024.

The formula to calculate the Cost of Goods Sold (CoGS) = Opening inventory + Purchases-Closing Inventory.  

If you know the value of your inventory at the measurement date (today), the purchases that you have made since the beginning of the year based on the invoices, and the cost of the inventory items that you have sold since the beginning of the year, then you can calculate the inventory balance at the beginning of the year.