## December close flux analysis complete

Four balance-sheet accounts need review before close sign-off:

**1. Goods received not invoiced** — most urgent. This liability flipped to a $45K debit, up $63K. Needs clarification of what was posted and whether amounts should sit in payables instead. **Ask Tomas Herrera.**

**2. Sales tax payable** — grew $68K to ($92K). Likely reflects December sales spike, but confirm the calculation is correct. **Ask Marcus Oyelaran.**

**3. Construction in progress** — cleared from $72K to $0, tagged as possible reclass with Fixed Assets (1400). Confirm this represents placing a project in service or other capitalization event. **Ask Priya Raman.**

**4. Inventory** — rose $210K (17.3%) to $1.4M. Confirm this was deliberate year-end purchasing. **Ask Priya Raman.**

The flux analysis and detailed review are in `output/flux-note.md` and `output/flux.json`. All balance columns sum to zero.