## December accruals review complete

**Summary:** $133K is accrued across 16 accruals in December (up 37.5% from $97K in November). The accruals tie correctly to the trial balance. Four accruals have findings; three others have large swings but are explained by notes:

**Findings requiring action before close:**

1. **AC-01** (Harlow and Finch LLP, $13K) — Open 7 months on legal fees for a warehouse lease dispute. No recent movement. Dana Whitfield should confirm the dispute status or release it.

2. **AC-05** (Palmetto Staffing, $10K) — Staffing jumped 133.6% in December to $9.8K. Marcus Oyelaran should send the December timesheets to support the increase or true it up.

3. **AC-14** (Coastline Carriers, $6K) — Invoice already received and in payables. Tomas Herrera should release this accrual since the cost is booked.

4. **AC-07** (Lanternfly Creative, $5K) — No support document attached. Elena Brandt needs to send the PO or release the accrual.

**Good news:** Three other accruals with large swings (audit and facility repairs) already have notes explaining them, so they're good to hold.

Output files are in `output/`: `accruals-note.md` (release-or-true-up guidance) and `accruals.json` (full script output).