I read all 16 lines. I didn't open any other files, so the support references (EST-LEGAL-LEASE, PO-41872 and the rest) are unchecked.

**Totals:** December is $133,234.98 against $96,864.95 in November, up $36,370.03 (+37.5%). Most of the increase comes from AC-02, AC-13, AC-15, AC-16, AC-05 and AC-11.

## Needs resolution before posting

1. **AC-14, Coastline fuel surcharge ($6,310.20):** The invoice has been received (`invoice_received = Y`), so this should be in AP, not accrued. If it's also in AP, it's double-counted. It may also overlap with AC-13, which is for the same carrier and the same December shipments. Confirm AC-13's carrier log excludes the surcharge.
2. **AC-16, Tallgrass inbound freight ($6,330.00, +121%):** The note says these are pre-buy receipts. Inbound freight on inventory normally goes into inventory cost, not freight expense. Check the account coding and that the receipts were actually received by 12/31.
3. **AC-07, Lanternfly Creative ($5,400.00):** There's no `support_ref`, and the amount is identical to November. Confirm the first milestone was delivered and accepted by year-end. A PO alone doesn't support an accrual if the work hasn't been done.
4. **AC-06, Summit racking repair ($7,600.00):** This is new, and the basis is a PO. Accrue only if the work was completed by 12/31. Also check whether it's a repair (expense) or an improvement (capitalise).
5. **AC-01, Harlow and Finch ($12,500.00):** This is a flat estimate that has been open 7 months with no invoice, and `reverses = N`. Get a current fee estimate from counsel. Confirm that posting $12,500 again doesn't stack on the existing balance (it would show $25,000). Also consider whether the dispute needs a loss-contingency assessment.

## Worth a quick check

- **AC-02, Brightline audit ($18,000, doubled):** This is plausible given the second interim visit in the note. Because the November accrual reverses, December must carry the full cumulative amount, which it appears to. Confirm against the engagement letter's billing schedule.
- **AC-11, Kingsley CAM ($6,750, +46%):** This is an estimate and has been open 3 months. Ask for the landlord's Q4 estimate or reconciliation. Also check whether a true-up for earlier months is hiding in the number.
- **AC-05, Palmetto labour ($9,842.60, +134%):** The timesheets need to cover only unbilled days, with no overlap with invoiced weeks. Compare to peak-season volume.
- **AC-13 and AC-15 (+25% and +37%):** These are probably volume-driven. Check that they track December shipment counts.

## Look reasonable

AC-03, AC-04, AC-08, AC-09, AC-10 and AC-12 are all within about 2–7% of November, with contract, schedule or usage support. AC-09's decrease matches loan paydown.

The Summit, Lanternfly and Tallgrass items are the ones where the amount could change the most once checked. I can total the exposure if you want it, or draft questions for each owner (Dana, Tomas, Elena).