I reviewed all 16 lines (accounts 2100 and 2110). I haven't checked any of the underlying support, so these are things to follow up on, not confirmed errors.

**Totals:** December is about $133,235 against $96,865 in November, up about $36,370 (+38%). The biggest drivers are AC-02 (+$9,000), AC-06 (+$7,600 new), AC-05 (+$5,629), AC-13, AC-15 and AC-16.

**Likely errors or things to resolve before posting**
- **AC-14 (Coastline fuel surcharge, $6,310.20):** The invoice has been received (`invoice_received = Y`). It should be booked through AP, not accrued, or it will be double counted. Also check that AC-13's carrier-log freight doesn't already include this surcharge.
- **AC-07 (Lanternfly, $5,400):** There is no `support_ref`. It's a milestone accrual on a spring catalogue and has been open 2 months. Confirm the milestone was actually delivered by 12/31. If it wasn't, this is a prepayment or commitment, not a liability.
- **AC-06 (Summit racking repair, $7,600):** A PO is a commitment, not a liability. Accrue only for work completed by year-end. Also check whether the repair should be capitalised or expensed.

**Stale or unsupported estimates**
- **AC-01 (Harlow and Finch legal, $12,500):** The estimate has been flat for 7 months with no invoice. Ask counsel for a current fee estimate or a WIP statement. The accrual may be too high or too low.
- **AC-11 (Kingsley CAM, $6,750):** This is up 46% on an estimate basis. Compare it to the landlord's Q4 estimate, and check whether the November amount was a partial period or a different rate.

**Large movements to explain**
- **AC-16 (Tallgrass inbound freight, $6,330):** Up 120%. The note attributes this to pre-buy receipts ahead of the January price increase. Tie it to the receiving log. Also confirm the freight is capitalised into inventory cost where required, not expensed.
- **AC-05 (Palmetto labour, $9,842.60):** Up 134% for "last two weeks". Check it against the timesheets for peak-season hours and rates, and make sure it doesn't overlap with hours already invoiced.
- **AC-15 (Swiftway parcel, $11,420.75):** Up 37%. Check it against the manifest, since it covers only the last week of December.
- **AC-02 (Brightline audit, $18,000):** This is consistent with the note about a second interim visit. Confirm against the engagement letter that $18,000 is the cumulative amount owed, given the reversal each month and the $9,000 in November.

**Looks reasonable:** AC-03, AC-04, AC-08, AC-09, AC-10 and AC-12 have small movements and are tied to contract, usage or schedule support.

**Process points**
- The accruals total about $133k and are mostly estimates and usage figures. Compare them with January invoices as a look-back, particularly AC-13, AC-15 and AC-16.
- Both AC-13 and AC-14 are Coastline Carriers, so review them together.

I can build a reconciliation or look-back template from this if that would help.