Review complete. I've written the release-or-true-up note to `/output/accruals-note.md`.

**Summary:** $133K is accrued across 16 items in December 2025, up 37.5% from $97K in November. Four accruals have findings:

1. **AC-01** (Harlow and Finch LLP, $13K) — open 7 months on a legal estimate. Needs vendor confirmation it's ongoing or a release.
2. **AC-05** (Palmetto Staffing, $10K) — swung 133.6% for temporary labour. Need detail timesheets to confirm, or true it up.
3. **AC-14** (Coastline Carriers, $6K) — invoice already received in payables, so release this accrual to avoid double-counting.
4. **AC-07** (Lanternfly Creative, $5K) — no support on file for the design work. Get the PO or invoice, or release it.

Three explained swings (AC-02 audit work, AC-06 inspection repair, AC-16 pre-buy pricing) are not flagged.

Accruals tie cleanly to the trial balance.