## December Close Summary

The close ran smoothly overall—all 30 tasks completed—but three slipped and you have two items to fix.

**The bottleneck:** Dana Whitfield's accrual sign-off (CL-17) ran 2 days late, pushing the final reporting package out by 1 day. This is on the critical path. For January, start the accrual review earlier or run it in parallel with accrual posting to avoid the delay.

**Three tasks ran late:**
- **CL-17** (Accruals): 2 days slip—signed off WD+4 instead of WD+2
- **CL-08** (Inventory): 1 day slip—posted cycle adjustments WD+2 instead of WD+1  
- **CL-30** (Reporting): 1 day slip—issued package WD+6 instead of WD+5

**One dependency violation:** CL-21 (fixed asset roll-forward) completed WD+1 before its dependency CL-20 (depreciation run) finished WD+2. Priya Raman needs to confirm depreciation is done before starting the roll-forward.

**Two missing evidence files:**
- CL-11 (AP cutoff review, Tomas Herrera)—attach the evidence
- CL-24 (Sales tax return, Marcus Oyelaran)—attach the evidence

I've written a full close retrospective to `output/checklist-note.md` with all figures and owner actions for next month.