## December month-over-month balance review

I've completed the flux analysis. **You have 4 flagged account movements to explain to the controller:**

| Account | Movement | To explain |
| --- | --- | --- |
| **Inventory (1200)** | +$210K (17.3%) | Did inventory rise on a year-end purchase or seasonal build? |
| **Construction in progress (1420)** | ($72K) complete write-off | Likely reclassed to account 1400 when a project was placed in service |
| **Sales tax payable (2150)** | ($68K) to ($92K) | Liability grew substantially; needs reconciliation against monthly sales |
| **Goods received not invoiced (2050)** | Sign flip: ($18K) → $45K | Account flipped from credit to debit; clarify what was posted and whether it belongs elsewhere |

**Owners to contact:**
- Inventory & Sales tax: Marcus Oyelaran
- Construction in progress: Priya Raman
- Goods received not invoiced: Tomas Herrera

The analysis also flagged 10 items below the threshold (smaller movements or balances), including accrued expenses and freight—these are minor but documented in the full report.

The full flux review is in `output/flux-note.md`.