I've reviewed the December 2025 accruals file. Here's a summary:

**Overview**
- **16 accruals** totaling **$133,337** (vs $96,366 in November, a 38% increase)
- All items in accounts 2100 (operating) and 2110 (freight/shipping)
- Most are marked to reverse (routine monthly accruals)

**Key Observations:**

✓ **Well-documented items:**
- AC-14 (Coastline fuel surcharge) is the only invoiced item—ready to reverse
- AC-06 (Racking repair, $7,600) is new/documented with safety inspection context
- Usage-based items (electricity, waste, telecom) show normal seasonal variations

⚠️ **Items needing attention:**

1. **AC-07** (Lanternfly Creative, $5,400) — Missing PO reference despite "reverses=Y"
2. **AC-11** (Kingsley Property, $6,750) — Labeled "fourth-quarter estimate" but appears as December-only accrual; clarify if this should be split across Q4
3. **AC-01** (Legal fees, $12,500) — Open for **7 months** with no invoice received; needs follow-up with Harlow and Finch LLP
4. **AC-13** (Coastline outbound freight, $18,640) — Large unbilled accrual; ensure invoice matching when received

**Reasonable December movements:**
- Year-end surge in temporary labor (AC-05: +133%), freight (AC-13, AC-15, AC-16), and audit work (AC-02: +100%) is expected
- AC-16 shows strategic pre-buying ahead of January price increase (good controls awareness)

Should I flag the missing PO reference on AC-07 or the long-open legal fees for escalation?