I get what you're saying, and yeah, it's a bit of a tricky spot you're in. When using multiple COGS accounts over time, you kinda bypass the usual periodic inventory process. So, when you hit year-end after counting physical inventory, you’ll hav' to tweak things a bit.

Start by finding the ending inventory value base on the physical count. Subtract this from what you had at the start to get to the real COGS. Then, you gotta fix your books up. Credit those current asset accounts (usually the ones logged as Other Current Assets) using the ending inventory's value. If needed, debit with the starting purchase values to match 'em up to the real inventory value. This will give you your actual COGS for the year in those COGS accounts.

If your COGS accounts have been racking up, you'll likely want to give them a massive adjustment. Credit current asset accounts to align with real inventory, and debit COGS to make things right - with adjustments bringing purchases and actual use together. It can be tiresome, especially if you've got loads of accounts. If it still feels overwhelming, maybe ask an accountant just to be on the safe side.