December has 4 accruals to act on: 1 to reverse, 1 to true up and 2 to chase support for. In total $133K is accrued across 16 accruals. It ties to the trial balance for accounts 2100 and 2110 in both December and November, so the figures below are safe to use.

| ID | Vendor | Dec 2025 | Issue | Action | Owner |
| --- | --- | --- | --- | --- | --- |
| AC-14 | Coastline Carriers, fuel surcharge | $6K | The invoice is already in payables, so the cost is booked twice | **Reverse** | Tomas Herrera |
| AC-05 | Palmetto Staffing | $10K | Up 133.6% from $4K in November, with no explanation from the preparer | **True up**, or explain using the December timesheets | Marcus Oyelaran |
| AC-01 | Harlow and Finch LLP, lease dispute | $13K | Estimate held flat for 7 months | **Chase support**: get the firm to confirm unbilled fees, or release it | Dana Whitfield |
| AC-07 | Lanternfly Creative | $5K | No support reference after 2 months | **Chase support**: get the PO and the milestone sign-off, or release it | Elena Brandt |

**Not findings:** AC-02 (Brightline audit, up 100.0%), AC-06 (Summit repair, new this month) and AC-16 (Tallgrass, up 120.7%) also moved a lot. Each has a preparer note explaining why, so they need no action.

**Estimates:** 14.4% of the balance, $19K across 2 accruals, is estimated rather than based on a contract, PO or usage. AC-01 is one of those 2, so getting it confirmed matters most. The other is AC-11, the Kingsley common area charges. It rose from $4,620 to $6,750, which is just under the 50% threshold, so nothing flagged it. It's worth checking against the landlord's estimate.

AC-01 is also the only accrual on the schedule that doesn't reverse automatically. If you don't act on it, it will roll into January unchanged again.

I've saved the full note to `output/accruals-note.md` and the script's figures to `output/accruals.json`.