I went through all 16 accruals line by line. The December balance is **$133,234.98**, up $36,370 (38%) from November's $96,864.95. Account 2100 is $90,533.68 (+$24,871) and freight account 2110 is $42,701.30 (+$11,499). Nine lines need action, five of them before close. The CSV only has amounts and attributes, so this review checks it for internal consistency. I haven't seen any of the underlying support documents.

## Fix before close

| ID | Issue | Action |
|---|---|---|
| **AC-14** Coastline fuel surcharge, $6,310.20 | The invoice has been received (`invoice_received=Y`, support ref `CARRIER-INVOICE-DEC`) but the amount is still sitting as an accrual. If the invoice is already in AP, the cost is booked twice. | Confirm it's in AP, then remove the accrual. Also check whether that same invoice covers part of AC-13's unbilled freight from the same carrier ($18,640.35). |
| **AC-07** Lanternfly catalogue milestone, $5,400 | The basis is "PO" but the support ref is blank. The same amount has been carried for 2 months with no invoice. | Get the PO number and confirm the first milestone was actually delivered. If it wasn't, the cost hasn't been incurred and should be reversed. |
| **AC-01** Harlow & Finch legal, $12,500 | It has sat at a flat estimate for 7 months, doesn't reverse, and no invoice has ever arrived. The file doesn't show whether $12,500 is the running balance or a monthly amount. | Get an updated estimate of fees to date from counsel. If it's a monthly amount carried without reversing, the balance may be overstated. Separately, consider whether the lease dispute itself needs a contingency assessment. |
| **AC-16** Tallgrass inbound freight, $6,330 | This is freight on inventory receipts (a pre-buy ahead of the price increase). Inbound freight normally belongs in inventory cost, not operating expense. | Confirm the debit goes to inventory, and that the matching receipts were recorded by Dec 31 so the cut-off is right. |
| **AC-02** Brightline audit, $18,000 | This is a reversing accrual, yet it shows 2 months open. Doubling to $18k is reasonable if it's cumulative (two interim visits at $9k each). | Confirm Nov's $9k reversed and $18k is the cumulative figure, not $9k + $18k. Tie it to the engagement letter. |

## Review the large increases

- **AC-05 Palmetto staffing (+134%, to $9,842.60):** this covers the last two weeks only. Tie the hours and rates to `TIMESHEETS-DEC`, which is plausible for year-end peak.
- **AC-11 Kingsley common area charges (+46%, to $6,750):** a reversing estimate open for 3 months. Confirm $6,750 is the full Q4 estimate. Nov's $4,620 is slightly above two months at that rate ($4,500). Ask whether last year's true-up suggests an adjustment.
- **Freight (AC-13 +25%, AC-15 +37%):** consistent with the year-end pre-buy and December volumes. Spot-check the carrier log and parcel manifest against shipments.
- **AC-06 Summit racking repair ($7,600, new):** supported by PO-41872. Make sure it was booked as a repair expense, not a capital addition.

## Look reasonable

AC-03 electricity, AC-04 software licences, AC-08 telecom, AC-09 loan interest, AC-10 health premium and AC-12 waste each moved 3% or less and have contract or usage support. Two minor points:
- AC-08 and AC-12 use the same generic support ref, `USAGE-DEC`. More specific references would help the audit trail.
- AC-09's half-month interest went down even though December has one more day than November. That's consistent with a loan balance that's being paid down; check it against the loan schedule.

**Owners to follow up with:** Tomas Herrera (AC-14, AC-16, AC-06, freight), Elena Brandt (AC-07) and Dana Whitfield (AC-01, AC-02, AC-11).