I ran the December close flux (Nov 2025 to Dec 2025). The script finished cleanly, and every balance column sums to zero. It flagged 4 of 26 balance-sheet accounts, using the default thresholds of more than 10.0% and more than $50K.

**What needs a look**
1. **Goods received not invoiced:** this liability account moved $63K (344.2%) and flipped from ($18K) to a $45K debit balance. Ask Tomas Herrera what was posted and whether part of it belongs in another account.
2. **Sales tax payable:** it moved ($68K) (291.9%), from ($23K) to ($92K). The data doesn't show why. Ask Marcus Oyelaran to tie it to the sales tax return and December taxable sales.
3. **Construction in progress:** it moved ($72K) (100.0%) to $0. The script pairs it with account 1400 as a possible reclass, since the two moved by opposite amounts. Ask Priya Raman to confirm the entry, for example a project placed in service.
4. **Inventory:** it moved $210K (17.3%), from $1.2M to $1.4M. The data doesn't show the cause. Ask Marcus Oyelaran whether there was a year-end purchase or seasonal build.

**Below threshold:** 10 accounts moved more than 10.0% but not more than $50K. The note lists three, all accruals or reserves:
- Accrued expenses moved ($25K), (37.9%).
- Accrued freight moved ($11K), (36.9%).
- Allowance for doubtful accounts moved ($7K), (29.8%).

I chose those three as the ones an owner should glance at, following the pack's guidance. The full list of 10 is in `output/flux.json`.

The note cites `trial_balance_2025.csv`, 45 rows, sha256 `1f0f037da0cc`.

Files are in `/tmp/spb-flux-analysis-2025-12-claude-oasxkaca/output`:
- `flux-note.md`
- `flux.json`