## Accrual Review Complete

The December accruals tie cleanly to the trial balance. Four findings need action before close:

1. **AC-01** (Harlow and Finch, $13K): 7 months open—confirm the warehouse lease dispute is still pending or release it.

2. **AC-05** (Palmetto Staffing, $10K): Jumped 133.6% from November—need Marcus Oyelaran's explanation for the labour increase.

3. **AC-14** (Coastline Carriers, $6K): Invoice received—release it since payables already holds the cost.

4. **AC-07** (Lanternfly Creative, $5K): No support on file—ask Elena Brandt for the PO or signed contract.

Three other accruals moved sharply or are new but have notes explaining them: Brightline's second interim visit, Summit Facility's new repair, and Tallgrass's pre-buy ahead of a price increase. The breakdown by basis is 45% usage, 31% contract, 14% estimate, and 10% PO.

Both the findings table and the note are in `output/accruals-note.md`.