I reviewed all 16 accruals in `data/accruals_2025-12.csv`. The total is **$133,234.98**, up from $96,864.95 in November (+$36,370, +37.5%). Account 2100 is $90,533.68 and account 2110 is $42,701.30. I only read the file. I haven't checked any of this against the ledger or the support documents.

## Items to resolve before posting

| ID | Issue | Amount |
|---|---|---|
| **AC-14** | Coastline fuel surcharge is marked `invoice_received = Y`. If the invoice is already in AP, accruing it as well double-counts the expense. Remove the accrual or confirm the invoice is unposted. | $6,310.20 |
| **AC-07** | This is the only line with no `support_ref`. It is a PO-basis accrual for a first design milestone, and it has been open 2 months at a flat amount. Confirm the milestone was delivered by 12/31. If it wasn't, this is a commitment, not a liability. | $5,400.00 |
| **AC-06** | This is new in December and rests on a PO alone. A PO is not a liability until the repair work is done. Confirm Summit completed the work by year-end, or accrue only the portion completed. | $7,600.00 |
| **AC-01** | Legal fees on the lease dispute have been accrued at a flat $12,500 for 7 months with no invoice. The estimate looks stale. Get a current fees-to-date figure from Harlow and Finch, or from counsel's assessment. | $12,500.00 |

## Large month-over-month jumps to check against support

- **AC-05, Palmetto Staffing, +134%** ($4,214 to $9,843): Tie it to the December timesheets. The description says "last two weeks", so check for peak-season hours or overlap with the November accrual.
- **AC-16, Tallgrass inbound freight, +120%**: The note says these were pre-buy receipts ahead of the January price increase, so the jump is plausible. Check that the receiving log supports it. Also confirm whether this freight should be capitalized to inventory instead of expensed.
- **AC-11, Kingsley common area charges, +46%** ($4,620 to $6,750): This is a quarterly landlord estimate and it has been open 3 months. Compare it to the landlord's actual statement or estimate letter.
- **AC-15, Swiftway Parcel, +37%** and **AC-13/AC-14, Coastline, +25%**: These are consistent with December volume. Check them against the carrier logs and manifest, and confirm AC-13 and AC-14 don't overlap.
- **AC-02, audit fees, $9,000 to $18,000**: The engagement letter supports a second interim visit. The line is marked to reverse, so confirm whether $18,000 is cumulative or just December's portion. Otherwise January's reversal could be wrong.

## Looks reasonable
- AC-03, AC-04, AC-08, AC-10 and AC-12 are within about 1–3% of November and have clear support.
- AC-09, loan interest, is down slightly ($1,552.50 vs $1,563.75), which fits a declining balance. Tie it to the loan schedule.

## Net effect
If AC-14 comes out and AC-06 and AC-07 turn out to be commitments rather than liabilities, the accrual drops by up to **$19,310.20**. AC-01 could move in either direction.

I can recompute the totals under those scenarios if you'd like.