## December close flux summary

Four accounts need review before sign-off:

**Inventory** ($210K increase, 17.3%): Confirm whether this is a year-end purchase ahead of price increases or seasonal buildup. *Ask Marcus Oyelaran.*

**Construction in progress** ($72K complete reversal): This likely reclassed to fixed assets (1400). The two movements net to zero. Confirm the entry with *Priya Raman*.

**Sales tax payable** ($68K growth to $92K liability): The significant accrual raises a timing question—does this reflect December activity, or is payment expected in early 2026? *Ask Marcus Oyelaran.*

**Goods received not invoiced** (sign flip, $18K liability → $45K asset): This account flipped from a credit to a debit, which is unusual. Investigate what was posted and whether it belongs in a different account. *Ask Tomas Herrera.*

Below threshold are normal year-end accrual movements (accrued expenses, freight, payroll) that grew modestly, plus a provision increase in the allowance for doubtful accounts that should align with AR aging.

Both JSON and detailed note written to `output/`.