The December accruals tie to the trial balance. $133K is accrued across 16 accruals, and 4 of them have findings.

The script's tie-out passed for both accounts, 2100 and 2110, for December and for November. I made no changes to any figure.

**Findings, with the question for each owner**
- **AC-01, Harlow and Finch LLP, $13K:** it has been open 7 months on an estimate. Dana Whitfield should release it, true it up, or hold it, and send the current legal estimate or the firm's confirmation that the fees are still owed.
- **AC-05, Palmetto Staffing, $10K:** it rose 133.6% from $4K in November. Marcus Oyelaran should send the timesheets behind it and the reason for the rise.
- **AC-14, Coastline Carriers, $6K:** the invoice is already received, so payables holds the cost. Tomas Herrera should release the accrual to avoid booking it twice.
- **AC-07, Lanternfly Creative, $5K:** it has no support reference. Elena Brandt should either release it or send the PO or milestone document.

Three other accruals moved a lot or are new, but their preparers left an explanatory note, so the script doesn't count them as findings:
- **AC-02:** a second interim audit visit.
- **AC-06:** a repair ordered after an inspection.
- **AC-16:** pre-buying ahead of a January price increase.

By basis, estimates are 14.4% of the total. That is moderate, and AC-01 is the long-open one.

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