I reviewed all 16 accruals. The total is $133,235 for December against $96,865 for November, up $36,370 (+37.5%). I only had the CSV, so none of this is checked against source documents.

**Likely errors**
- **AC-14, Coastline fuel surcharge ($6,310.20):** The invoice has been received (`invoice_received=Y`). It should be in AP, not accrued, so this is likely a double count. Also check whether AC-13's freight accrual already includes the surcharge.
- **AC-16, Tallgrass inbound freight ($6,330.00):** This is freight on year-end inventory receipts. It may need to be capitalised into inventory cost, not expensed. The amount is 2.2× November because of the pre-buy.
- **AC-06, Summit racking repair ($7,600.00):** The support is a PO, which is a commitment and not a liability. Accrue only the work completed by 12/31. Confirm the repair was done, and get a completion sign-off if it was.
- **AC-07, Lanternfly design milestone ($5,400.00):** There is no support reference, and the basis is a PO. It has been open 2 months at a flat amount. Confirm the milestone was actually delivered, and attach the PO.

**Stale or unclear**
- **AC-01, Harlow and Finch legal ($12,500.00):** The amount is flat, an estimate, and has been open 7 months with no invoice. `reverses=N` is also odd for a recurring accrual. Check whether it is cumulative or stacking each month. Ask counsel for actual fees to date and true it up.
- **AC-11, Kingsley CAM ($6,750.00):** It is up 46% from November, based on a landlord estimate and open 3 months. Confirm it against the landlord's Q4 statement, and check that November's $4,620 isn't being double-counted.

**Large movements to verify**
- **AC-05, Palmetto temp labour:** $9,842.60, up 134% from $4,213.80. Tie it to the timesheets and confirm the volume reason. The "last two weeks" description should match the period covered.
- **AC-15, Swiftway parcel:** Up 37%, which is plausible for peak season. Check it against the manifest.
- **AC-13 and AC-14, Coastline:** Both are up about 25%, so they are consistent with each other.
- **AC-02, Brightline audit:** Doubled to $18,000, which the engagement letter explains with the second interim visit. Confirm the amount is cumulative to date and not incremental, given that it reverses.

**No concerns**
- AC-03 (electricity)
- AC-04 (software licences)
- AC-08 (telecom)
- AC-09 (loan interest, down slightly, consistent with amortisation)
- AC-10 (health premium)
- AC-12 (waste)

All of these have normal support and small movements.

**Suggested next steps**
1. Remove or reclassify AC-14 ($6,310.20) to AP.
2. Review the capitalisation treatment for AC-16.
3. Get completion evidence for AC-06 and AC-07.
4. Refresh the AC-01 estimate with counsel, and confirm the AC-11 landlord figure.