The December accruals tie to the trial balance. 2100 totals 90,533.68 and 2110 totals 42,701.30, and both match the trial balance. The November balances tie the same way. Four of the 16 accruals have findings. The accruals total $133K, against $97K in November.

**Findings**
- **AC-01, Harlow and Finch LLP, $13K, owner Dana Whitfield:** open 7 months on an estimate, over the 3-month limit. Release it, or get the firm's written confirmation that fees are still owed.
- **AC-05, Palmetto Staffing, $10K, owner Marcus Oyelaran:** up 133.6% from $4K. Marcus needs to true it up or hold it, and send the December timesheets.
- **AC-14, Coastline Carriers, $6K, owner Tomas Herrera:** the invoice is already received, so payables holds the cost and this is a double-count risk. Release it.
- **AC-07, Lanternfly Creative, $5K, owner Elena Brandt:** the PO has no support reference. Elena needs to send the PO document, or release it.

Three other swings carry preparer notes, so the script doesn't count them as findings: AC-02 (audit), AC-06 (racking repair) and AC-16 (pre-buy freight). Estimates are 14.4% of the balance.

The note is in `data/output/accruals-note.md`, and the script figures are in `data/output/accruals.json`.