I reviewed all 16 accruals in `data/accruals_2025-12.csv`. Total December accruals are about $133,235, up from about $96,865 in November (+38%). Account 2100 is $90,534 and account 2110 is $42,701. I checked this against the file only, not against any supporting documents.

**Likely errors or things to resolve before posting**
- **AC-14 (Coastline fuel surcharge, $6,310.20):** The invoice has already been received. It should be booked through AP, not accrued, or it will be counted twice. Check whether AC-13 (same vendor, unbilled freight) already includes the surcharge.
- **AC-07 (Lanternfly, $5,400):** There is no PO or support reference. It is for a spring catalogue design milestone, so confirm the milestone was delivered by 12/31. If it wasn't, the amount isn't a December expense.
- **AC-06 (Summit racking repair, $7,600):** The repair was ordered after the inspection. An order alone doesn't create a liability, so confirm the work was done by year-end. Otherwise it is a commitment, not an accrual.
- **AC-16 (Tallgrass inbound freight, $6,330):** This is up 121% because of pre-buy receipts. Inbound freight on inventory normally goes into inventory cost, not expense. Check the treatment.
- **AC-01 (Harlow and Finch legal, $12,500):** The amount has been flat for 7 months with no invoice and no update. It is a stale estimate. Ask counsel for current billed and unbilled time and true it up.

**Large movements to support**
- **AC-05 (Palmetto temporary labour):** Up 134%, from $4,214 to $9,843. Tie it to the December timesheets and make sure the "last two weeks" don't overlap hours already accrued or invoiced.
- **AC-11 (Kingsley common area charges):** Up 46%. Confirm that the landlord's Q4 estimate is cumulative and that the reversal of November's $4,620 nets correctly.
- **AC-15 (Swiftway parcel, +37%) and AC-13 (Coastline freight, +25%):** Plausible for peak season. Verify against the manifest and carrier log.

**Looks fine**
- **AC-02 (audit):** The jump to $18,000 is explained by the second interim visit under the engagement letter. The amount is cumulative and the November reversal offsets it.
- **AC-03, 04, 08, 09, 10, 12:** Each is within about 2% of November, or flat for a contract, and has a support reference.

**Housekeeping**
- AC-01 has been open for 7 months, which is long for an accrual.
- AC-07 is the only line with no support reference.
- All lines are marked as reversing except AC-01, which is flagged N.
  - The flag may be intended, since legal estimates are sometimes handled differently.
  - Even so, AC-01 would stay on the books and won't net out when the invoice arrives.

I can quantify the exposure if you'd like. The lines in question add up to about $38k (AC-14, 07, 06, 16, 01), and I can also draft follow-up questions for the owners.