The December flux flagged 4 of 26 balance-sheet accounts for moving more than 10.0% and more than $50K from Nov 2025 to Dec 2025. The trial balance sums to zero in every column, so the figures are safe to use.

**What needs a look**
1. **Sales tax payable** moved ($68K), (291.9%), from ($23K) to ($92K). Nothing in the data explains it, so it looks like an error until the sales tax reconciliation ties it. Ask Marcus Oyelaran for the reconciliation and December taxable sales.
2. **Goods received not invoiced** moved $63K, 344.2%, and flipped sign from ($18K) to $45K. A liability that normally carries a credit now carries a debit. Ask Tomas Herrera what was posted and whether part of it belongs elsewhere.
3. **Construction in progress** moved ($72K), (100.0%), clearing to $0. It pairs with account 1400, which moved by the opposite amount, so the two net to nothing. Ask Priya Raman to confirm the entry, for example a project placed in service.
4. **Inventory** moved $210K, 17.3%, to $1.4M. This could be a year-end purchase or a seasonal build. Ask Marcus Oyelaran to confirm.

Three below-threshold accounts are noted in the file: accrued expenses (37.9%), accrued freight (36.9%) and the allowance for doubtful accounts (29.8%).

The note is in `output/flux-note.md` and the script's figures are in `output/flux.json`. The input is `trial_balance_2025.csv`, 45 rows, sha256 `1f0f037da0cc`.