$133K is accrued across 16 accruals at Dec 2025. The accruals tie to the trial balance for both accounts, 2100 and 2110, in December and in November. Four accruals have findings.

**Reverse**
- **AC-14, Coastline Carriers, fuel surcharge ($6K).** The invoice is already in payables, so the cost is booked twice. Tomas Herrera should release it and confirm the payables entry.

**True up or release**
- **AC-01, Harlow and Finch LLP, legal fees ($13K).** It has been open 7 months at the same amount. Dana Whitfield should get the vendor's confirmation of fees still owed, or release it.
- **AC-05, Palmetto Staffing, temporary labour ($10K, up from $4K).** It rose 133.6% and the preparer left no note. Marcus Oyelaran should send the December timesheets and explain the jump, or true it up.

**Chase support**
- **AC-07, Lanternfly Creative, catalogue design ($5K).** There is no support reference. Elena Brandt should send the PO and evidence the first milestone was delivered, or release it.

**Not flagged**
- AC-02, AC-06 and AC-16 also moved sharply or are new, but each has a preparer note, so the script does not treat them as findings.

The estimate basis is $19K, 14.4% of the total. AC-01 is the stale part of it, so the exposure is that one legal estimate rather than reliance on estimates generally.

Files are in `output/`:
- `accruals-note.md`
- `accruals.json`