I've reviewed the December 2025 accruals file. Here are the key findings:

## Summary
- **Total December accruals**: ~$133k across 16 items (account 2100: ~$90.5k, account 2110: ~$42.7k)
- **Status**: Most accruals are at estimate/usage stage; only 1 of 16 invoices has been received

## Notable Changes from November
- **AC-02 (Audit)** — doubled to $18k (second interim fieldwork visit, documented)
- **AC-05 (Temp labor)** — more than doubled to $9.8k (last two weeks December activity)
- **AC-06 (Racking repair)** — new $7.6k accrual (safety inspection finding, should reverse once paid)
- **AC-11 (Property charges)** — increased to $6.75k (Q4 estimate bump)
- **AC-16 (Inbound freight)** — jumped to $6.3k (pre-buy ahead of January vendor price increase)

## Potential Issues
1. **AC-01 (Legal fees)** — 7 months open with no change in amount ($12.5k). Needs resolution or escalation on the warehouse lease dispute.
2. **AC-07 (Design work)** — missing support reference (no PO number populated despite "PO" basis type)
3. **Data consistency** — Most December activity is expected (usage-based), but ensure seasonal electricity and staffing increases are reasonable for your operation

## Positive Notes
- Good documentation: detailed notes on unusual items (AC-06 safety inspection, AC-16 price increase rationale)
- Proper reversal flags set for items expecting invoice receipt
- Reasonable basis types (contracts, usage, POs) supporting accrual reliability

What would you like me to dive deeper on — the aged legal accrual, the missing PO ref, or variance analysis on specific line items?