I believe it depends on the person who's taking the inventory, and... it could depend on their sponsor's suggestions (assuming they have a sponsor).
Example: When my sponsor suggested that I begin making my resentments list for my inventory... I was so grateful to have a second chance at sobriety... I didn't believe I had one single resentment against anyone. So, had the decision been left up to me... I could see no reason to even make a list! Why would I make a list if I wasn't mad or angry at anyone "currently" and why would I make a list if I wasn't mad or angry at anyone from the past?
My sponsor was wise enough to know that I might be a real intelligent guy... but, I was none too smart about recovering!
So, he looked at me, and said "Dallas, your case truly is different and unique... and, since it is... I think you should get yourself a few pads of paper and begin listing the names of every person that you can remember since you were born!"
Crap!!!! Oh what an order! How am I going to go through that one?
Well... he eventually cut me some slack after I had several names written down... and ... after I had their names written down, I suddenly remembered why I had been angry at them!
So... first of all... that's why I say it depends!
Next... to come up with an acceptable answer to your question... for me, I would look at the Big Book's instructions, and see if I could find out "So... what's the deal with this inventory thing anyway? What's the point? What's the purpose?"
And, I think that by approaching your question in that way... the answer will become clear to you in regards to precisely answering your question.
When I read all the instructions for the 4th Step... a couple of things that come to mind, for me, right now: 1. I'm trying to discover "what's blocking me"? And, 2. I want to discover this information... in a "general way."
So, maybe the answer to your question is a question.
Could you discover... in a general way... what has been blocking you... if you listed "With whom we were angry, at the time we were listing them, Or with whom we had been angry at any point in our life, even if we no longer harbored that grudge"?
My answer to that question would be "yes, I could."
For me, "denial of my resentments and the harms done to me" had been my lifetime design for living "the easier softer way." (Meaning: How I lived my life... BEFORE taking the 12 Steps). And, because some of the harms and hurts were so painful... I spent years stuffing and hiding and denying and pushing it deep down inside me. And, I got drunk! Over and over and over and over again! (That was my solution
-- to deal with my emotional conflicts).
By the time I was five years sober... I had taken two 4th Steps. (Because I hadn't taken the first one correctly). And, right after my 5th sobriety-birth-date... I had been asked to be a speaker at speaker meeting. I thought that all went pretty well and that I had actually did better at speaking that night than I had on other occasions. I went to bed pretty happy, peaceful, serene, and feeling good. Suddenly... the thought crossed my mind, that I had forgotten to get on my knees and thank God for the day, before I went to sleep. When I got on my knees all of a sudden memories of some real bad stuff that happened to me as a child came to the forefront of my mind!
I suddenly remembered... that this was one of the things that I had spent years of drinking and drugging to help me avoid thinking about it. When I couldn't get it to go away, I used to drink or drug myself into a blackout! And, without our AA Design For Living and a Loving God, as I understand Him... I would have either drank, used, or put a rope around my neck to avoid the emotions!
I didn't do another "4th Step" over it... that isn't what the 4th Step is for. But, I did do a "10th Step" --- using the same exact format that we do for our 4th Step on Resentments. On Sunday morning, I sought out a close AA friend... who was to hear my story. This wasn't a 5th Step... but it's the same process as the 5th Step... that we do in our 10th Step.
And, the problem was removed!!!! I had been set free.
I hope I didn't get way off topic... with my answer, of how "it depends."
Over the years, I have been asked that question numerous times... and to me... it still depends. Sometimes, with a little closer observation of the question it turns out to be a 10th Step question, rather than a 4th Step question, and other times... it really is a 4th Step question... and the answer can be different... just as it can be different... in regards to "who's taking the inventory and what their specific situation is."
That's one of the reasons I am so grateful that I have other members "experience" to help me in my own discoveries. And, that alone... is a good reason for me to "keep coming back!"