The December accruals tie to the trial balance. They total $133K across 16 accruals, up from $97K in November, and 4 accruals have findings that need an answer before close.

Both accrual accounts tie to the trial balance in November and December. That means the accruals in each account add up to the matching trial balance figure, with the sign reversed.

| ID | Vendor | Dec 2025 | Finding | Owner | Ask |
| --- | --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | $13K | open over 3 months, 7 months at this amount | Dana Whitfield | Hold, true up or release; to hold it, get the law firm's confirmation of unbilled fees |
| AC-05 | Palmetto Staffing | $10K | swing over 50.0%: up 133.6%, no note | Marcus Oyelaran | Explain the increase or true it up; send the December timesheets |
| AC-14 | Coastline Carriers | $6K | invoice received, so it may be booked twice | Tomas Herrera | Release; confirm the invoice is in payables |
| AC-07 | Lanternfly Creative | $5K | no support | Elena Brandt | Send the purchase order and proof the first milestone was delivered, or release it |

- **Not findings:** 3 accruals moved a lot but the preparer left a note explaining why, so I left them out: AC-02 Brightline Audit, AC-06 Summit Facility and AC-16 Tallgrass Logistics.
- **Estimates:** they are 14.4% of the balance, which isn't high on its own. But one of the 2 estimates is AC-01, the accrual that has been open for 7 months.

The note is in the house format, with every figure taken from the script's output and both input files listed with their row counts and hashes.

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