## Summary

The December close flux shows **4 flagged movements** that need sign-off:

1. **Inventory +$210K (17.3%)** — Confirm whether this is a year-end purchase ahead of price increases or a production schedule shift. *Marcus Oyelaran*.

2. **Construction in progress ($72K) complete reversal** — This is a likely reclass to Fixed Assets as a project was placed in service. Verify the capitalization entry. *Priya Raman*.

3. **Sales tax payable ($68K) jump** — The liability nearly quadrupled. Confirm that tax was collected on the sales surge and properly remitted. *Marcus Oyelaran*.

4. **Goods received not invoiced: sign flip** — Flipped from a $18K accrual to a $45K asset, a $63K swing. This is unusual and needs review for coding errors or account misuse. *Tomas Herrera*.

The trial balance sums to zero; all three periods are balanced. Below-threshold movements on accrued expenses, payroll, and prepaid insurance track seasonal patterns and don't require action.