Here's my review of the December 2025 accruals:

**Summary:**
- **Total December accruals**: $143,135 across 16 line items
- **Most items (14/16)** are reversing entries, which is standard for accrual accounting

**Key findings:**

| Issue | Item | Amount | Flag |
|-------|------|--------|------|
| **New expense** | AC-06 (Summit Facility Services repair) | $7,600 | New in December following safety inspection—confirm PO-41872 and inspection documentation |
| **Large increase** | AC-02 (Audit) | $18,000 vs $9,000 | Doubled month-over-month per engagement letter second interim visit—expected |
| **Significant variance** | AC-05 (Temporary labor) | $9,843 vs $4,214 | 134% increase; attributed to last-two-weeks December surge—verify timesheets match |
| **MoM jump** | AC-11 (Facility charges) | $6,750 vs $4,620 | 46% increase marked as "fourth-quarter estimate"—confirm landlord provided updated estimate |
| **Long-tail item** | AC-01 (Legal fees) | $12,500 | Open for 7 months on warehouse lease dispute—no reversal indicated, appears ongoing |
| **Invoice gap** | AC-14 (Fuel surcharge) | $6,310 | Only accrual with `invoice_received = Y`; others remain unbilled—normal for December, but monitor for January receipts |
| **Anticipatory accrual** | AC-16 (Inbound freight) | $6,330 | Noted as "pre-buy" ahead of January vendor price increase—confirm receipts were actually received in December per receiving log |

**Questions to resolve:**
1. Has the AC-06 repair invoice been received, or is this purely estimated?
2. Is the facility charge increase (AC-11) a one-time 4Q adjustment or ongoing?
3. For AC-16, verify that pre-buy receipts on the receiving log are dated December, not accrued early for January receipts.