I've finished the December accrual review. December's accruals tie to the trial balance for both December and November in accounts 2100 and 2110, so the figures can be relied on. The total is **$133K across 16 accruals**, up from $97K in November, and **4 of the 16 need action before close**:

| ID | Vendor | Owner | Issue | Ask |
| --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | Dana Whitfield | Legal estimate, $13K, open 7 months | Hold only with the firm's current confirmation of fees; otherwise release |
| AC-05 | Palmetto Staffing | Marcus Oyelaran | Rose 133.6% to $10K, no explanation given | Explain it using the December timesheets, or correct the amount |
| AC-14 | Coastline Carriers | Tomas Herrera | Invoice already in payables, so the $6K is counted twice | Release it |
| AC-07 | Lanternfly Creative | Elena Brandt | $5K with no support document | Send the PO and proof the milestone was delivered, or release it |

Three other big movements already have explanations from whoever prepared them, so I didn't treat them as issues:
- **AC-02 Brightline Audit:** up 100.0%.
- **AC-06 Summit Facility:** new this month.
- **AC-16 Tallgrass Logistics:** up 120.7%.

Estimates make up 14.4% of the balance, which doesn't look high. AC-01 is part of that, though.

The note to send to the owners is in `output/accruals-note.md`, and the full figures are in `output/accruals.json`.