I read all 16 lines. I only had the CSV, so I couldn't check any of the support references (timesheets, PO, carrier logs and so on). Everything below comes from the file alone.

**Totals:** December accruals are $133,235.0 against $96,864.95 in November, up about $36.4k (+37.5%). The largest drivers are AC-02 (+9.0k), AC-05 (+5.6k), AC-06 (+7.6k, new), AC-13 to AC-16 (+about 15k combined) and AC-11 (+2.1k).

**Needs action**
- **AC-14, Coastline fuel surcharge, 6,310.20.** The invoice is already received (`invoice_received=Y`). It should be in AP, not accrued. Confirm it isn't also in AP, and that it doesn't overlap with AC-13, which is the same vendor's unbilled December freight.
- **AC-16, Tallgrass inbound freight, 6,330.00.** This is freight on year-end pre-buy inventory receipts, up 121% from November. Inbound freight on inventory is normally capitalized into inventory cost, not expensed. Check the account coding and the treatment. The note ties the volume to a January price increase, so also check that the rate used is the December rate and not the January one.
- **AC-07, Lanternfly, 5,400.00.** There's no `support_ref`. The amount is flat for 2 months and covers a "first milestone" for a spring catalogue. Confirm the design work was actually delivered by 12/31. If it wasn't, release the accrual.
- **AC-06, Summit racking repair, 7,600.00.** The only basis is a PO, and the description says the repair was "ordered". A PO alone isn't a liability. Confirm the work was done by year-end, or accrue only the portion completed.
- **AC-01, Harlow and Finch, 12,500.00.** This is a flat estimate that has been open 7 months. It is also the only line with `reverses=N`, so it may be stacking rather than being trued up. Get a current WIP or status letter from counsel. Consider whether the lease dispute needs a loss-contingency assessment, and whether billed amounts have already been paid out of it.

**Worth a quick check**
- **AC-05, Palmetto Staffing, 9,842.60.** It's up 134% on November for a "last two weeks" period. Tie it to the December timesheets. Peak season may explain it, but the size warrants a look.
- **AC-11, Kingsley CAM, 6,750.00.** It's up 46% on a landlord estimate and has been open 3 months. Confirm whether the landlord issued a revised estimate or a reconciliation.
- **AC-13 and AC-15, carriers.** Both are up 25% to 37%. This is plausibly seasonal, but compare against shipment counts or the carrier logs. AC-16 shows the same pattern at a larger scale.
- **AC-02, Brightline audit, 18,000.00.** This is double November's amount. The note cites a second interim visit under the engagement letter. Confirm that 18,000 is the cumulative amount earned to date, which would be right if November's 9,000 reversed, and not an increment on top of November.
- **AC-09, Bayline interest, 1,552.50.** It's labelled "half month". Confirm the accrual period against the loan schedule. The small decrease from November fits principal paydown.

**Looks fine**
AC-03, AC-04, AC-08, AC-10 and AC-12. They're contract or usage based, have support references, and move modestly from November.

I can pull together a follow-up list by owner. Dana, Tomas and Marcus own most of the flagged items.