I've reviewed the December 2025 accruals file. Here are the key findings:

## Summary
**Total December Accruals: ~$133,135** across 16 items
- Account 2100 (operating): ~$108,163
- Account 2110 (freight/logistics): ~$24,971

## Notable Items

**Month-over-Month Increases (January concerns):**
- **AC-05 (Staffing):** +$5,629 — Year-end labor surge; verify December timesheets are complete before accrual reversal
- **AC-06 (Racking repair):** +$7,600 new — Safety-driven; confirm repair is complete/invoiced by month-end
- **AC-16 (Inbound freight):** +$3,462 — Pre-buy ahead of vendor price increase in January; verify this was approved and is competitive

**Outstanding Issues:**

1. **AC-01 (Legal fees):** 7 months old, still on estimate basis with no invoice. Legal disputes typically drag; consider whether this should escalate or whether $12.5K estimate remains appropriate.

2. **AC-07 (Lanternfly Creative):** Listed as PO basis but **no PO reference** in support_ref column. Needs documentation.

3. **Missing Invoices:** Only 1 of 16 accruals has received an actual invoice (AC-14). This is normal for December year-end, but **flag AC-14 (Coastline Carriers fuel) as an outlier** — why did this one invoice already arrive?

4. **AC-11 (Property charges):** Jumped $2,130 from November estimate — ensure Q4 true-up from landlord is reasonable and documented.

## Recommendations
- Flag AC-06 and AC-16 for approval audit (capital/pre-buying decisions)
- Confirm AC-07 has a PO or reclassify basis
- Monitor AC-01 for resolution timeline
- Pull December timesheets for AC-05 before accrual reversal in January

Would you like me to dive into any specific accrual or pull transaction details for reconciliation?