I reviewed all 16 lines in `data/accruals_2025-12.csv`. They total **$133,234.98**: $90,533.68 in account 2100 and $42,701.30 in 2110 (freight). That's **$36,370.03 more than November** (+37.5%). I could only check the file itself; none of the support documents it references are in the folder.

## Fix before close

**AC-14 – Coastline Carriers fuel surcharge, $6,310.20: the invoice has already arrived.**
This is the only line marked `invoice_received = Y`, and its support is the December invoice itself. A received invoice should be posted in accounts payable, not accrued. If it's also entered in AP, December is counted twice. Reverse the accrual or confirm the invoice isn't in AP. Also, the surcharge is 33.9% of AC-13's freight accrual in both months, which suggests it's calculated rather than taken from the invoice. Check the actual invoice amount.

**AC-01 – Harlow and Finch legal fees, $12,500: unchanged for 7 months.**
This line doesn't reverse, the amount hasn't moved since June, and no invoice has come in. A lawyer working on an active lease dispute would normally bill something in that time. Either the accrual is out of date or it's really a reserve for the dispute's outcome, which is a different kind of liability with different support. Get a year-end status update from the law firm and re-estimate. Whoever owns it should be able to explain the basis behind the estimate.

**AC-07 – Lanternfly Creative, $5,400: no support reference.**
This is the only line with a blank `support_ref`. It's also the same amount for 2 months with no invoice. A purchase order alone doesn't create a liability, so confirm the first design milestone was actually delivered. If it wasn't, release the accrual.

## Confirm before sign-off

- **AC-06 – Summit racking repair, $7,600 (new this month):** like AC-07, it's supported only by a purchase order. Confirm the repair was done by 12/31. Work that was only ordered isn't owed yet.
- **AC-16 – Tallgrass inbound freight, $6,330 (+121%):** this is freight on stock bought early to beat a January price increase. If those goods were still on hand at year-end, the freight belongs in inventory cost, not expense. Check where the debit side was booked.
- **AC-02 – Brightline audit, $18,000 (double November):** the doubling fits the note about a second interim visit. Still, check that the engagement letter shows two visits finished by year-end, and that $18,000 is a running total and not $9,000 counted twice. It has been open 2 months with no invoice, so ask the firm for a bill.
- **AC-11 – Kingsley common area charges, $6,750 (3 months open):** the monthly rate is steady, about $2,310 for Oct–Nov and $2,250 for Q4, so it looks like a running quarterly total. But it relies only on the landlord's estimate. Expect an adjustment when the landlord reconciles actual charges.
- **AC-05 – Palmetto temp labour, $9,842.60 (+134%):** this is plausible for a year-end peak and is backed by timesheets. Spot-check hours times the billing rate.

## Reasonable as booked

AC-03, 04, 08, 09, 10, 12: each is within ±6% of November and backed by a contract or usage data. AC-09's slight drop fits a loan balance being paid down.

AC-13 and AC-15 (outbound freight and parcel, +25% and +37%) are in line with the higher December volume, and both have shipment logs as support. Tie them to the logs.

## Overall

About 68% of the increase comes from AC-02, AC-05, AC-06 and AC-16. Each has a story that holds together, but each needs its document checked. The clear errors are AC-14 (likely counted twice) and AC-01 (stale estimate). AC-07 should be released unless someone can produce support.