**Accrual review complete.** I've reviewed the December accruals against the trial balance and written the release-or-true-up note to `output/accruals-note.md`.

**Summary:** $133K is accrued across 16 accruals in Dec 2025 (up 37.5% from Nov). Four accruals have findings that need owner action before close:

1. **AC-01** (Dana Whitfield, $13K): Legal fees open for 7 months—confirm case status remains valid or release.
2. **AC-05** (Marcus Oyelaran, $10K): Warehouse labour rose 133.6%—send timesheets or true up to actual billings.
3. **AC-14** (Tomas Herrera, $6K): Fuel surcharge invoice was received; release since cost is in payables.
4. **AC-07** (Elena Brandt, $5K): Spring catalogue design has no support document; send PO or release if not ordered yet.

Three swings and a new accrual were explained by owner notes and are not flagged. All accruals tie to the trial balance.