I reviewed the December accruals file. It has 16 accruals totalling **$133,234.98**: $90,533.68 in account 2100 and $42,701.30 in account 2110. That's up $36,370 (+38%) on November's $96,864.95. Most of the increase is explained by the notes or by a busy year-end, but six items need follow-up before close.

## Fix before close

**1. AC-14 Coastline Carriers fuel surcharge, $6,310.20: the invoice has already arrived.** It's marked `invoice_received = Y` and the support is `CARRIER-INVOICE-DEC`. If that invoice is already entered in AP, this amount is being counted twice. Reverse the accrual, or confirm the invoice isn't booked yet. Also check AC-13, from the same carrier: the December invoice may cover part of the unbilled freight too.

**2. AC-07 Lanternfly Creative, $5,400.00: no support.** It's supposed to be based on a purchase order, but `support_ref` is blank. It's the same amount as November, with no invoice after two months. Get the PO, and get evidence that the first milestone was actually delivered by Dec 31. If it wasn't, there's nothing to accrue. If it was, find out why there's still no invoice.

**3. AC-06 Summit Facility Services racking repair, $7,600.00 (new): a PO alone isn't a liability.** It should only be accrued if the repair was done, or substantially done, by Dec 31. The note says the work was ordered after the inspection, not that it was finished. Confirm the completion date with Tomas Herrera. If it wasn't completed, remove it. If it was a major repair or replacement, check whether it should be capitalized rather than expensed.

## Judgement calls to confirm

**4. AC-01 Harlow and Finch LLP legal fees, $12,500.00: stale estimate.** It's been open 7 months at exactly the same amount, it doesn't reverse, and no invoice has come in. Either it isn't being updated or the firm isn't billing. Get a current fee estimate from the firm, or a year-end legal letter. Also, this covers fees only. Check separately whether the lease dispute itself needs a provision or disclosure as a loss contingency.

**5. AC-16 Tallgrass Logistics inbound freight, $6,330.00 (+121%): this may belong in inventory.** Freight on goods you received is part of the inventory's cost. The note says these were pre-buy receipts ahead of January's price increase, so most of those goods are probably still on hand at year-end. The file only shows the liability side, so check which account the other side of the entry was booked to. If it went to freight expense rather than inventory, expenses are overstated.

**6. AC-11 Kingsley Property Group common area charges, $6,750.00 (+46%): estimate open 3 months.** It's based on the landlord's estimate and rose by $2,130. Check that the jump reflects a revised landlord estimate rather than catch-up for Q4. Compare it to last year's actual reconciliation, since these often settle differently from the estimate.

## Large increases that look explained (just check the support)

| ID | Item | Change | Check |
|---|---|---|---|
| AC-02 | Audit interim fieldwork | +$9,000 (+100%) | The note says a second interim visit is in the engagement letter, so that's fine. Accrue only work done to date, not the full-year fee. |
| AC-05 | Palmetto Staffing temp labour | +$5,629 (+134%) | Tie to the December timesheets. Two weeks of year-end peak staffing looks plausible, but it's the biggest unexplained percentage jump. |
| AC-13 / AC-15 | Outbound freight and parcel shipments | +25% / +37% | Matches December volume. Tie to the carrier log and parcel manifest. |

The remaining items (AC-03, 04, 08, 09, 10, 12) are recurring, tied to a contract or measured usage, and within ±6% of November. No issues there.

## Housekeeping
- Every accrual reverses except AC-01. Confirm the January reversals are set up so that when the December invoices arrive they don't add to the balance a second time.
- `months_open` shows 1 for most reversing accruals and 2–3 for AC-02, AC-07 and AC-11. Check how the field is counted, so that "open for months" is read the same way for every accrual.

The highest priority is AC-14 (likely double count), then AC-07 and AC-06 (no evidence the liability exists). Together they're **$19,310.20** that may not belong in the December balance.