I reviewed all 16 accruals in `data/accruals_2025-12.csv`. I only had the CSV, so I haven't checked any of the support documents.

**Totals:** December is $133,235 against $96,865 in November, up $36,370 (+37.5%). Most of the increase is in the freight and logistics accounts, plus the audit, labour and new repair items below.

**Items to resolve before sign-off**

| ID | Issue | Action |
|---|---|---|
| AC-14 | Coastline fuel surcharge ($6,310.20) is marked `invoice_received = Y`. It should be in AP, not accrued, so it may be counted twice. | Check whether the invoice is already in AP. If it is, remove the accrual. |
| AC-07 | Lanternfly catalogue design ($5,400) has no `support_ref`. It has been open 2 months at a flat amount. | Get the PO number and confirm the first milestone was delivered by 12/31. |
| AC-06 | Summit racking repair ($7,600) is new and rests only on a PO. A PO is a commitment, not a liability. | Confirm the work was done by year-end. If not, remove it. |
| AC-16 | Tallgrass inbound freight is up 121% ($2,868 to $6,330) because of the January pre-buy receipts. | Check cutoff. Freight on inventory still on hand may belong in inventory cost rather than expense. |
| AC-01 | Harlow and Finch legal fees ($12,500) have been open 7 months at the same flat estimate, with no invoice. They are marked non-reversing. | Get an updated estimate from counsel. Confirm the non-reversing flag isn't stacking the balance each month. |

**Large movements to confirm**
- **AC-05, Palmetto temp labour:** up 134% ($4,214 to $9,843). The timesheets should show whether this is a seasonal peak or a rate or headcount change.
- **AC-11, Kingsley common area charges:** up 46% ($4,620 to $6,750), open 3 months. Tie it to the landlord's Q4 estimate.
- **AC-02, audit:** doubles to $18,000. The note cites a second interim visit under the engagement letter, which is plausible. Check it against the letter.
- **AC-13 and AC-15, freight and parcel:** up about 25% and 37%. That fits peak season, but the carrier logs should back it up.

**No issues seen**
AC-03, AC-04, AC-08, AC-09, AC-10 and AC-12 are stable and have support references. AC-09 interest is slightly lower, which fits a declining loan balance.

I can also check the AP ledger for AC-14 if you give me the file.