The accrual detail ties to the trial balance, but several items need follow-up before close. I only had the two CSVs, so these are questions for the owners rather than confirmed errors.

## Tie-out

| Account | Detail Dec | TB Dec | Detail Nov | TB Nov |
|---|---|---|---|---|
| 2100 Accrued expenses | 90,533.68 | 90,533.68 | 65,662.70 | 65,662.70 |
| 2110 Accrued freight | 42,701.30 | 42,701.30 | 31,202.25 | 31,202.25 |

Both accounts agree to the cent for December and November.

## Items to resolve

1. **AC-14, Coastline fuel surcharge, 6,310.20.** The invoice has been received (`invoice_received=Y`). It should be in AP (2000), not accrued. Confirm it isn't booked in both places. If it is, 2110 is overstated by 6,310.20.
2. **AC-06, Summit racking repair, 7,600.00.** The note says the repair was ordered after the inspection, and the support is only a PO. A PO alone isn't a liability. Accrue it only if the work was performed by 12/31. Also confirm whether it is an expense or capitalizable.
3. **AC-07, Lanternfly catalogue design, 5,400.00.** There is no `support_ref`, and the item has been open 2 months at a flat amount. Get the PO or SOW and evidence the first milestone was delivered by year-end.
4. **AC-01, Harlow and Finch legal, 12,500.00.** The amount is a flat estimate, open 7 months, with no invoice and no reversal. It looks stale. Get a current status or letter from counsel, and consider whether the dispute needs a contingency assessment.
5. **AC-02, Brightline audit, 18,000.00 vs 9,000.00 in November.** The item is flagged to reverse. Confirm whether 18,000 is cumulative or incremental, so the November 9,000 isn't counted twice.
6. **AC-05, Palmetto staffing, 9,842.60 vs 4,213.80 in November (+134%).** Tie it to the December timesheets. Check that "last two weeks" isn't picking up hours already invoiced or paid.
7. **AC-16, Tallgrass inbound freight, 6,330.00 (+121%).** The freight is on pre-buy receipts, so it is probably inventory cost rather than period expense. Check for overlap with 2050 (see below).
8. **Other large movements to confirm against support:**
   - AC-11 Kingsley CAM, +46% on a landlord estimate and open 3 months.
   - AC-15 Swiftway parcel, +37%.
   - AC-13 and AC-14 Coastline, +25%.
   
   Volume is plausible for December, but confirm each against its log.

## Trial balance flags

- **2050 Goods received not invoiced has flipped to a 44,980.35 debit.** It was a 22,110.40 credit in December 2024 and an 18,420.15 credit in November 2025. A liability account with a debit balance usually means a mis-posting, or receipts cleared against AP twice. It bears on AC-16 and needs explaining before close.
- **2150 Sales tax payable rose from 23,415.20 to 91,760.00 in one month.** It is outside the accrual file, but the jump is large enough to check.
- **December P&L activity looks low for some accruals.** This rests on my guess at account mapping, so treat it as a question only.
  - 6400 Audit and legal moved only about 5.8k in December, yet AC-02 alone adds a net 9,000.
  - 6110 Utilities and maintenance moved about 3.3k, yet the new racking repair is 7,600.
  
  Check where these accruals were expensed.
- **2120 Accrued payroll (71,906.80) has no detail in this file.** I couldn't review it.

## Clean

AC-03, 04, 08, 09, 10 and 12 look reasonable. The loan interest in AC-09 recomputes exactly: 552,000 at 6.75% for half a month is 1,552.50. That also matches the TB loan balance. The other five have usage or contract support and movements in line with expectations.

I can draft proposed adjusting entries once you confirm the answers on AC-14, AC-06 and 2050.