The December accruals tie to the trial balance. $133K is accrued across 16 accruals, up from $97K in November, and 4 of them need action before close.

| ID | Vendor | Dec 2025 | Problem | Owner | Ask |
| --- | --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | $13K | Open 7 months at the same estimate | Dana Whitfield | Get the firm to confirm fees to date, or release it |
| AC-05 | Palmetto Staffing | $10K | Up 133.6% with no note | Marcus Oyelaran | Explain it using the December timesheets, or true it up to them |
| AC-14 | Coastline Carriers | $6K | Invoice is already in payables, so the cost could be booked twice | Tomas Herrera | Release it |
| AC-07 | Lanternfly Creative | $5K | No support document | Elena Brandt | Send the PO and milestone sign-off, or release it |

Three other big moves, AC-02, AC-06 and AC-16, are explained by the preparers' notes, so they aren't findings. Estimates make up 14.4% of the balance. That isn't high, but AC-01 is one of the two estimates, so it depends on that accrual still being owed.

Files are in `output/`:
- **`accruals-note.md`**: the note to send to the owners.
- **`accruals.json`**: the figures behind it.