Here's my review of the December 2025 accruals:

## Summary
**Total December accruals: ~$133,285** across 16 items, primarily operational and administrative expenses.

## Key Findings

### ✅ Strong Controls
- Most items are usage-based or contract-backed with supporting references
- Clear ownership assigned to Diana Whitfield, Marcus Oyelaran, Tomas Herrera, Elena Brandt, and Priya Raman
- 15 of 16 items properly marked as reversals (will net against November estimates)

### ⚠️ Items Requiring Attention

1. **AC-02 (Audit) — $18,000 (+100% from November)**
   - Doubled from $9,000 to $18,000
   - Note confirms second interim visit per engagement letter — justified
   - 2 months open, invoice not yet received

2. **AC-05 (Temp Labor) — $9,843 (+134% from November)**
   - Jumped from $4,214 to $9,843 for "last two weeks"
   - Should verify timesheet detail and rate validation

3. **AC-06 (Racking Repair) — $7,600 (NEW)**
   - First appearance in December after safety inspection
   - Verify PO-41872 is properly authorized and matches invoice

4. **AC-14 (Fuel Surcharge) — Only item with invoice received**
   - Marked "Y" for invoice_received, while all others are "N"
   - Suggests this may be ready to pay; verify accrual matches invoice

5. **AC-07 (Spring Catalog Design) — $5,400 missing support reference**
   - No support_ref listed (blank field)
   - Verify PO exists for this 2-month-open item

6. **AC-16 (Inbound Freight) — $6,330 (+120% from November)**
   - Pre-buy noted ahead of January price increase
   - Confirm inventory receipt is properly recorded to match accrual

### 📋 Longer-Running Items
- **AC-01 (Legal/Lease)**: 7 months open at $12,500 — ongoing dispute, recommend follow-up on status
- **AC-11 (Property Charges)**: 3 months open — confirm Q4 estimate basis

**Recommendation**: Prioritize verifying AC-02, AC-05, AC-06, and AC-16 against supporting documentation before month-end close.