I ran the review script and wrote the note. Of the 20 assumptions in `data/assumptions_fy2026.csv`, 4 are flagged and 16 are clean. The script's counts reconcile overall and by area.

| ID | Assumption | Finding |
| --- | --- | --- |
| A-09 | Inventory turns, owner Tomas Herrera, last reviewed 2025-03-14 | Stale review |
| A-13 | Line of credit interest rate, owner Dana Whitfield, last reviewed 2025-06-02 | Stale review |
| A-16 | Merit increase | No owner |
| A-04 | Average headcount, changed from 23.00 to 23.75 | Unsourced change |

- **Headcount:** A-04 is the one that matters most. It feeds the Headcount driver, so a headcount change with no source goes straight into opex.
- **Other changes:** The other 4 changed values (A-01, A-03, A-07, A-08) all have a source.
- **Open question:** The note asks who should own A-16, the merit increase.

**Review date:** The script dates reviews against 2026-01-01, its default. Today is 2026-10-03, so against today more assumptions would count as stale. You didn't give another date, so I used the default. If you want the review dated against today, I can re-run it with `--as-of 2026-10-03`.

Files are in `/tmp/spb-assumption-register-fy26-claude-yl1b9j68/output/`:
- `register-note.md`
- `register.json`