December accruals tie to the trial balance in both months for accounts 2100 and 2110. $133K is accrued across 16 accruals at Dec 2025, up from $97K in November, a 37.5% rise. 4 of the 16 accruals have findings that need action before close:

| ID | Vendor | Dec 2025 | Finding | Owner | What to ask |
| --- | --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | $13K | open over 3 months, now at 7 | Dana Whitfield | Release it, or hold it with the vendor's written confirmation of fees still owed |
| AC-05 | Palmetto Staffing | $10K | swing over 50.0%: rose 133.6% with no note | Marcus Oyelaran | Explain it with the December timesheets, or true it up to them |
| AC-14 | Coastline Carriers | $6K | invoice received | Tomas Herrera | Release it, since payables already holds the cost and keeping it would book the cost twice |
| AC-07 | Lanternfly Creative | $5K | no support | Elena Brandt | Send the purchase order and milestone confirmation, or release it |

- **Explained, not findings:** 3 accruals moved a lot but the preparer explained them in a note: AC-02 Brightline Audit, AC-06 Summit Facility, which is new this month, and AC-16 Tallgrass Logistics.
- **By basis:** estimates are 14.4% of the balance, which isn't high. But AC-01 is one of the 2 estimates, and it's the one open for 7 months.

Files are in `output/`:
- accruals-note.md
- accruals.json