The December accruals tie to the trial balance. Accounts 2100 and 2110 match for both December and November, so the figures are safe to use. I wrote the review note to `output/accruals-note.md` and the script figures to `output/accruals.json`.

**Headline:** $133K is accrued across 16 accruals at Dec 2025, up from $97K in Nov 2025. Four accruals have findings.

| ID | Vendor | Issue | Owner | Ask |
| --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | Open 7 months, $13K estimate | Dana Whitfield | Release it, or get the firm's confirmation that the fees are still owed |
| AC-05 | Palmetto Staffing | Rose 133.6% with no note | Marcus Oyelaran | True it up or hold it, and send the timesheet support |
| AC-14 | Coastline Carriers | Invoice already received, so the cost may be booked twice | Tomas Herrera | Release it, since payables already holds the cost |
| AC-07 | Lanternfly Creative | No support reference | Elena Brandt | Send the PO or milestone evidence, or release it |

Three other large movers have a preparer note and are not findings: AC-02, AC-06 and AC-16. They are in `output/accruals.json`, and I left them out of the note as the process requires.

By basis, estimates are 14.4% of the total, usage is 45.2% and contracts are 30.6%.