December has $133K accrued across 16 accruals, and 4 of them need action before close. The accruals tie to the trial balance for both December and November, on accounts 2100 and 2110.

| ID | Vendor | Dec 2025 | Issue | Owner | Ask |
| --- | --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | $13K | Open 7 months, based on an estimate | Dana Whitfield | Get the firm's confirmation of fees owed, or release it |
| AC-05 | Palmetto Staffing | $10K | Up 133.6% from $4K, with no note | Marcus Oyelaran | Get the timesheets and a reason for the increase, or true it up |
| AC-14 | Coastline Carriers | $6K | The invoice is already in payables, so the cost would be booked twice | Tomas Herrera | Confirm the invoice is posted, then release the accrual |
| AC-07 | Lanternfly Creative | $5K | No support reference | Elena Brandt | Get the PO and proof the milestone was delivered, or release it |

- **Explained:** Three other large moves have a preparer note, so they are not findings: AC-02 Brightline Audit Partners, AC-06 Summit Facility Services and AC-16 Tallgrass Logistics.
- **Basis:** Usage-based accruals make up 45.2% of the balance, contracts 30.6%, estimates 14.4% and POs 9.8%. I think the estimate share is reasonable, but AC-01 accounts for much of it and has been open 7 months.

Files are in `output/`:
- accruals-note.md
- accruals.json