I've reviewed the December 2025 accruals file. Here's a summary with key observations:

## Overview
**16 accruals** totaling approximately **$133,274** across facility/warehouse (account 2100) and freight logistics (account 2110) categories.

## Key Findings

**Significant increases month-over-month:**
- **AC-02** (Audit): $9,000 → $18,000 — second interim visit per engagement letter ✓
- **AC-05** (Temp labor): $4,214 → $9,843 — last two weeks of December escalation
- **AC-06** (Racking repair): $0 → $7,600 — new in December post-inspection
- **AC-11** (Property charges): $4,620 → $6,750 — Q4 estimate adjustment (+46%)
- **AC-13** (Outbound freight): $14,921 → $18,640 — unbilled year-end shipments
- **AC-16** (Inbound freight): $2,868 → $6,330 — pre-buy ahead of January price increase

**Invoicing status:**
- Only **AC-14** has an invoice received (fuel surcharge from Coastline Carriers)
- **15 accruals** are awaiting invoices — typical for month-end accruals but worth monitoring

**Items requiring attention:**
1. **AC-01** (Legal fees) — open 7 months; verify if this warehouse lease dispute is still active
2. **AC-06** (Repair) — confirm safety inspection was documented and repair authorization is on file
3. **AC-16** (Pre-buy) — verify inventory control approved this forward-purchase strategy
4. **AC-05** (Labor spike) — confirm staffing need was legitimate year-end activity, not overrun

Everything else appears standard for December operations. Is there a specific accrual you'd like me to dig deeper into?