## December close flux analysis

4 balance-sheet accounts need a look, all flagged above the 10% and $50K thresholds:

| Account | Issue | Action |
| --- | --- | --- |
| **Inventory** ($210K, +17.3%) | Large build — confirm if year-end purchase or seasonal activity | Marcus Oyelaran |
| **Construction in progress** ($72K cleared) | Possible reclassification to fixed assets when placed in service | Priya Raman — confirm entry |
| **Sales tax payable** ($68K liability growth, 291.9%) | Verify movement aligns with December sales and tax calendar | Marcus Oyelaran |
| **Goods received not invoiced** (sign flip: $18K credit → $45K debit) | **Priority.** Account reversed to non-normal balance — confirm posting and whether amounts belong elsewhere | Tomas Herrera |

The sign flip on goods received not invoiced is the most urgent: an accrued liability that swung to a positive debit balance suggests either a posting error or entries that belong in another account.

Review and data files written to `output/`.