I read the file directly and didn't check it against the GL or any support documents. It has 16 accruals totalling about $133.2K, against about $96.9K in November (+38%). The items below are in priority order.

**Likely errors or need action**
- **AC-14, Coastline fuel surcharge, $6,310.20.** The invoice has been received (`invoice_received=Y`), so this belongs in AP, not accruals. It may also double-count with AC-13, which is also Coastline December freight. Confirm the surcharge isn't already inside the AC-13 log-based estimate.
- **AC-01, Harlow and Finch legal, $12,500.** It has been open 7 months at the same flat estimate. It is the only item with `reverses=N`, and no invoice has arrived. Get a current status or billing figure from counsel and true it up. Also confirm the non-reversing treatment is deliberate.
- **AC-07, Lanternfly catalogue design, $5,400.** It has no `support_ref`, it is unchanged for 2 months, and the work is a "spring" catalogue milestone. Confirm the milestone was actually delivered by 12/31. If it wasn't, this is a commitment and shouldn't be accrued.
- **AC-06, Summit racking repair, $7,600.** This is new this month, and the note says the repair was "ordered" after the inspection. Accrue only the work completed by 12/31. A PO alone isn't a liability.

**Worth a second look (large movements)**
- **AC-11, Kingsley common area charges, $6,750 (+46%).** This is a "fourth-quarter estimate" accrued in a single month. Check that it isn't the full quarter's amount when only one month is being accrued, and compare it with the landlord's estimate.
- **AC-16, Tallgrass inbound freight, $6,330 (+121%).** The note ties it to pre-buy receipts ahead of the January price increase. That's plausible, but tie it to the receiving log. Inbound freight on inventory may also need to be capitalized into inventory cost rather than expensed.
- **AC-05, Palmetto temp labour, $9,842.60 (+134%).** Agree it to the December timesheets. The description says "last two weeks", so confirm the November comparison covers the same period.
- **AC-02, Brightline audit, $18,000 (vs. $9,000).** The engagement letter supports a second interim visit. Confirm whether $18,000 is the cumulative or the incremental amount, since the Nov accrual reverses.
- **AC-15, Swiftway parcel, $11,420.75 (+37%) and AC-13, Coastline freight, $18,640.35 (+25%).** These are consistent with peak season, but check the volume against the manifest and carrier log.

**Minor**
- **AC-09, Bayline loan interest, $1,552.50.** The description says "half month". Confirm the period against the loan schedule, since interest normally accrues to month-end.
- **AC-03, 04, 08, 10 and 12** have small movements and solid support, with no concerns.

I can check the arithmetic by account or draft the follow-up questions by owner (Dana, Tomas, Marcus, Elena).