I reviewed all 16 lines of `data/accruals_2025-12.csv`. December accruals total **$133,235**, up from $96,865 in November (+$36,370, +38%). Account 2100 is $90,534 (+$24,871) and account 2110 (freight) is $42,701 (+$11,499).

Most of the increase has a plausible reason: year-end freight volume, the second audit visit, the new racking repair and more temp labour. But five items need fixing or support before close, and a few more need a quick check.

## Fix before close

| ID | Amount | Issue | Suggested action |
|---|---|---|---|
| **AC-14** Coastline fuel surcharge | 6,310.20 | `invoice_received = Y` and the support is `CARRIER-INVOICE-DEC`. Once the invoice is in AP, keeping this accrual counts the cost twice. | Reverse the accrual and let the AP invoice carry the cost. Also check whether that invoice covers AC-13's freight (see below). |
| **AC-16** Tallgrass inbound freight | 6,330.00 | This is inbound freight on inventory bought early, ahead of the January price increase. Inbound freight is normally part of inventory cost, not freight expense. It is also up 121%. | Confirm the debit goes to inventory, not expense. Confirm the goods were received and owned by 12/31 (shipping terms) and appear in the year-end inventory count. |
| **AC-01** Harlow & Finch legal | 12,500.00 | Same amount for 7 months, no invoice in all that time, and it doesn't reverse. A flat estimate for an ongoing dispute isn't believable at year-end. | Get a year-end letter or fee estimate from counsel and update the amount. Accrue fees for work done to date. Assess separately whether the lease dispute itself needs a loss reserve or disclosure. |
| **AC-07** Lanternfly design | 5,400.00 | No support reference. It has been re-accrued at the same amount for 2 months without an invoice. | Get the PO and proof the first milestone was delivered by 12/31. If it wasn't delivered, reverse it, because issuing a PO doesn't create a liability. |
| **AC-06** Summit racking repair | 7,600.00 | New this month and based only on the PO (PO-41872). | Accrue only if the repair was done by 12/31; otherwise reverse. Also check it's a repair (expense) and not an upgrade that should be capitalized. |

## Check

- **AC-13 / AC-14, double-count risk:** the fuel surcharge is exactly 33.9% of freight in both months, so it is probably calculated from the same shipments. AC-14 already has an invoice, so check whether that invoice also bills the December shipments in AC-13 ($18,640). If it does, AC-13 is counted twice too.
- **AC-02 Brightline audit ($18,000, doubled):** the second interim visit is supported by the engagement letter. Confirm the November visit ($9,000) still hasn't been billed, so $18,000 isn't counting it twice. Confirm no fees for the year-end fieldwork, which happens in 2026, are included.
- **AC-05 Palmetto staffing (+134%):** compare it to December timesheets, including holiday or overtime rates. Two weeks at $9.8k is a big jump from November.
- **AC-15 Swiftway parcel (+37%):** this is a single week of shipments. Peak season makes sense, but tie it to the manifest.
- **AC-10 Clearwater health premium:** health premiums are often billed and paid in advance. Make sure December wasn't already paid, which would double-count it.
- **AC-11 Kingsley common area charges:** going from $4,620 to $6,750 matches a running Q4 total (about $2.3k a month for 2 months, then 3). That looks fine, but confirm it's on the latest landlord estimate and decide whether a full-year true-up is needed.

## Look fine

AC-03 (electricity), AC-04 (software licences), AC-08 (telecom), AC-09 (loan interest, slightly lower as the balance is paid down) and AC-12 (waste) all have support, move little from November, and reverse properly.

## Process notes

- AC-01 is the only accrual that doesn't reverse, and it is also the oldest. It's worth a standing rule that any non-reversing accrual open more than 3 months gets reviewed.
- Tomas Herrera owns 7 of the 16 lines, including most of the flagged freight items. One conversation with Tomas would clear most of the list.

I haven't changed any files. I can turn this into a review sheet (CSV or markdown) with a status column for each owner if that would help.