I wrote the memo to `output/accruals-note.md`. The script's figures are in `output/accruals.json`. The accruals tie to the trial balance: $133K at Dec 2025, against $97K at Nov 2025.

Four of the 16 accruals have findings:
- **AC-01, Harlow and Finch LLP, $13K:** open 7 months, on the warehouse lease dispute. Owner is Dana Whitfield. The memo asks whether to release it, true it up or hold it.
- **AC-05, Palmetto Staffing, $10K:** up 133.6% from $4K, and the preparer left no note. Owner is Marcus Oyelaran.
- **AC-14, Coastline Carriers, $6K:** the invoice is already received, so the cost may be booked twice. The memo recommends releasing it. Owner is Tomas Herrera.
- **AC-07, Lanternfly Creative, $5K:** no support reference. Owner is Elena Brandt.

Three other large movements are not findings because the preparers left notes: AC-02, AC-06 and AC-16. They are listed in the script output but left out of the memo.

Estimates make up 14.4% of the balance, which the memo calls a minority.

The recommendations for each finding are mine. Which accruals are flagged comes from the script, at its defaults of 3 months open and a 50% swing.