The December accruals tie to the trial balance. $133K is accrued across 16 accruals, up from $97K in November, and 4 of them need a decision before close. Accounts 2100 and 2110 both match the trial balance for December and November.

**Needs action:**

| ID | Vendor | Dec 2025 | Issue | Owner | Recommendation |
| --- | --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | $13K | Open 7 months, based on an estimate | Dana Whitfield | Release it, or get the law firm to confirm the fees are still owed |
| AC-05 | Palmetto Staffing | $10K | Up 133.6%, with no explanation from whoever booked it | Marcus Oyelaran | Explain the increase with the December timesheets, or adjust the amount |
| AC-14 | Coastline Carriers | $6K | The invoice is already in payables, so the cost may be booked twice | Tomas Herrera | Release it |
| AC-07 | Lanternfly Creative | $5K | No supporting document | Elena Brandt | Get the PO or milestone sign-off, or release it |

**Explained, not findings:** AC-02 (Brightline Audit Partners, up 100.0%), AC-06 (Summit Facility Services, new in December) and AC-16 (Tallgrass Logistics, up 120.7%) all moved a lot. Each has a note explaining why, so I left them out of the findings.

**Mix:** usage-based accruals are 45.2% of the total, contracts 30.6%, estimates 14.4% and POs 9.8%. The estimate share isn't high on its own, but AC-01 is one of the 2 estimates and has been open 7 months.

Files are in `output/`:
- `accruals-note.md`: the note, with a question for each owner
- `accruals.json`: the full figures