The December accruals tie to the trial balance, and 4 of the 16 accruals have findings. The script's tie-out check passed, so the figures are safe to use.

$133K is accrued at Dec 2025, against $97K in Nov 2025.

| ID | Vendor | Dec 2025 | Finding | Owner | Recommendation |
| --- | --- | --- | --- | --- | --- |
| AC-14 | Coastline Carriers | $6K | Invoice already received | Tomas Herrera | Release it, because payables already holds the cost |
| AC-01 | Harlow and Finch LLP | $13K | Open 7 months | Dana Whitfield | Release, true up or hold, with the vendor's confirmation of fees still owed |
| AC-05 | Palmetto Staffing | $10K | Rose 133.6% | Marcus Oyelaran | True up or hold, and explain the rise |
| AC-07 | Lanternfly Creative | $5K | No support | Elena Brandt | Send the support, or release it |

Three other accruals moved sharply or are new (AC-02, AC-06 and AC-16). Each has a preparer note, so the script treats them as explained and I left them out of the findings.

The note also has the split by basis and the source file hashes. I wrote the figures to `output/accruals.json` and the note to `output/accruals-note.md`.