The December accruals tie to the trial balance. **$133K is accrued across 16 accruals, and 4 of them need an answer before close.** The tie holds for both months on both accounts, 2100 and 2110, so the figures can be reported.

**Findings:**

| ID | Vendor | Dec 2025 | Change | Issue | Owner |
| --- | --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | $13K | 0.00% | Open 7 months; it's an estimate for the lease dispute | Dana Whitfield |
| AC-05 | Palmetto Staffing | $10K | 133.6% | Swing over 50.0% with no explanation | Marcus Oyelaran |
| AC-14 | Coastline Carriers | $6K | 24.7% | Invoice already received, so the cost could be booked twice | Tomas Herrera |
| AC-07 | Lanternfly Creative | $5K | 0.00% | No support on file | Elena Brandt |

**What to do with each:**
- **AC-14:** Release it, since payables already holds the cost. This is the only one that's clearly a release.
- **AC-01:** Dana needs to send the law firm's current fee estimate, or the accrual should be released.
- **AC-05:** Marcus needs to explain the swing with the December timesheets, or true it up.
- **AC-07:** Elena needs to send the PO and confirm the first milestone was delivered, or release it.

**Not findings:** 3 other big movements already have a note from whoever booked them, so I left them out: AC-02 (second audit visit), AC-06 (new repair) and AC-16 (buying ahead of a price increase).

Estimates make up 14.4% of the balance, which isn't high. Of the 2 estimates, AC-01 is the one to push on.

Files are in `output/`:
- `accruals.json`
- `accruals-note.md`