I reviewed all 16 accruals. The file totals $133,234.98 for December against $96,864.95 for November, which is up $36,370 (+37.5%). Account 2100 is $90,533.68 and account 2110 is $42,701.30. I only had the CSV, so these are questions to run down, not confirmed errors.

**Higher priority**

1. **AC-14, Coastline fuel surcharge ($6,310.20):** The invoice is marked received (`Y`), so this should be in AP. Accruing it too would double-count the liability. It is also the only line with an invoice received. Check whether AC-13 (same vendor, unbilled December shipments) already includes the surcharge.
2. **AC-02, Brightline audit ($18,000, up from $9,000):** The note says there was a second interim visit. If $18,000 is the cumulative amount and the November $9,000 is reversing, that's fine. If the second visit alone is $9,000, the line is overstated by $9,000. Confirm against CTR-AUDIT-FY25.
3. **AC-06, Summit racking repair ($7,600):** This is a new PO-based accrual, and the note says the repair was "ordered after the inspection". An accrual needs the work to have been done by 12/31. Confirm completion. If it wasn't done, this is a commitment and shouldn't be accrued.
4. **AC-07, Lanternfly catalogue design ($5,400):** There is no `support_ref`, although the basis is a PO. The amount is unchanged from November, and it's a "first milestone" for a spring catalogue. Get the PO number and confirm the milestone was actually delivered. Otherwise this may be a stale accrual that should be released.
5. **AC-01, Harlow and Finch legal ($12,500):** It has been open 7 months at a flat estimate, with no invoice and `reverses = N`. It is the only line that doesn't reverse, so it isn't being refreshed. Get an updated estimate from counsel. Since it relates to a dispute, also check whether the amount or a contingency needs disclosure.

**Medium priority: large movements to explain**

- **AC-05, Palmetto Staffing:** $9,842.60 vs $4,213.80 (+134%) for "last two weeks". Tie it to the timesheets and check the period isn't longer than two weeks.
- **AC-16, Tallgrass inbound freight:** $6,330 vs $2,868 (+121%). The note explains it as pre-buy receipts ahead of a January price increase. Inbound freight on inventory generally belongs in inventory cost, not expense, so check the classification.
- **AC-11, Kingsley common area charges:** $6,750 vs $4,620 (+46%). Compare it to the landlord's estimate and check whether the increase is a true-up or a rate change. That would also affect the other months in the quarter.
- **AC-15, Swiftway parcel (+37%) and AC-13, Coastline freight (+25%):** These are plausibly seasonal. Compare them with the manifest and carrier log volumes.

**Looks reasonable:** AC-03, 04, 08, 09, 10 and 12 each moved by 5% or less and are supported by contracts, schedules or usage. AC-09 declines slightly, which fits an amortizing loan.

I can build a tie-out against the support documents or draft the adjusting entries for AC-14 and AC-02 once you've confirmed the facts.