Review complete. Your December accruals total $133K across 16 accruals and tie to the trial balance. Four accruals need attention before close:

1. **AC-01** (Harlow and Finch LLP, $13K) — Open for 7 months on a warehouse lease dispute. Confirm closure or get counsel's status.
2. **AC-05** (Palmetto Staffing, $10K) — Rose 134% in one month. Send timesheets and confirm the amount.
3. **AC-14** (Coastline Carriers, $6K) — Invoice already received in payables; release to prevent double-posting.
4. **AC-07** (Lanternfly Creative, $5K) — No PO or invoice on file; send documentation or release.

Three other accruals had large swings (audit fees +100%, facility repair new, logistics pre-buy +121%) but were explained by notes in the data, so they passed review.

The accruals note with findings tables and release guidance is at `/tmp/spb-accrual-review-2025-12-claude-n06aez0g/output/accruals-note.md`.