The factor that determines whether or not goods should be included in a physical count of inventory is D) legal title.
What is the legal title?
The legal title to goods refers to the law that establishes an entity's ownership and possession of a property.
Without legal title, goods cannot be included in a physical count of inventory.
Thus, it is not management's judgment, physical possession, or payment of the purchase that determines the inclusion of goods in a physical count of inventory but Option D) legal title.
Learn more about the legal title of goods at https://brainly.com/question/24976258
