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

## Overview
- **16 accrual items** totaling **$132,935** in December (vs. $96,265 in November)
- **38% increase** month-over-month
- Only **1 invoice received** (fuel surcharge from Coastline Carriers)
- **15 of 16 items reverse** (normal for month-end accruals)

## Key Observations

**Significant Increases:**
- **AC-05** (Temporary labor): $4.2k → $9.8k — heavy staffing surge in final two weeks
- **AC-11** (Common area charges): $4.6k → $6.75k — Q4 landlord estimate (months_open: 3)
- **AC-06** (Facility repair): New $7.6k accrual — racking repair from safety inspection
- **AC-13** (Outbound freight): $14.9k → $18.6k — year-end volume
- **AC-16** (Inbound freight): $2.9k → $6.3k — pre-buy ahead of January vendor price increase

**Professional Services:**
- **AC-02** (Audit): $9k → $18k — second interim fieldwork visit in December (Dana Whitfield)

**Concerns/Notes:**
1. **AC-14** is the only item with an invoice received — confirm remaining 15 are reasonable accruals vs. invoiced amounts
2. **AC-11** appears to be an estimate carried for 3 months — should verify if final Q4 bill is pending
3. **AC-07** (Creative design) has no PO reference despite being PO-based — verify purchase order exists
4. Most owners are **Tomas Herrera** (shipping/ops) and **Dana Whitfield** (facilities/finance)

**Total December Load**: Spike is explainable (year-end staffing, shipments, interim audit work), but confirm AC-06 and AC-16 accruals align with actual commitments.