Here's a review of the December 2025 accruals:

**Summary Statistics:**
- **16 accruals** totaling approximately **$133.4k**
- **1 invoice received** (AC-14: Coastline Carriers fuel surcharge)
- Most accruals are flagged as reversing entries (Y)

**Key Observations:**

**Items with notable changes:**
- **AC-02 (Audit)** – Doubled from $9k to $18k in December; marked as reversing with note about "second interim visit"
- **AC-05 (Temp labor)** – More than doubled ($4.2k → $9.8k) for last two weeks of December
- **AC-06 (Racking repair)** – **New item** ($7.6k), triggered by safety inspection
- **AC-11 (Common area charges)** – Increased to $6.75k from $4.62k estimate
- **AC-13, AC-15, AC-16 (Freight)** – All showed month-to-month increases; AC-16 has a note about pre-buying ahead of January price increase

**Potential Issues:**
- **High invoice lag**: Only 1 of 16 accruals has received an invoice. This is notable for usage-based items (electricity, telecom, labor) where 30+ days are often normal, but concerning for contracted items
- **AC-07 (Design work)** – No PO reference despite being marked as PO basis
- **Staffing variance**: $4.2k to $9.8k in consecutive months is a significant swing—verify timesheets for accuracy
- **3-month-open items**: AC-01 (legal) and AC-11 (common area charges) have been accrued for multiple months—consider if these should be reserved or follow-up status needed

**Owners to follow up with:**
- Tomas Herrera (6 accruals) – freight and facility items
- Priya Raman (3 accruals) – finance items
- Marcus Oyelaran (2 accruals) – utilities and labor

Is there a specific item or owner you'd like me to focus on?