The December accruals tie to the trial balance, and 4 of the 16 accruals have findings. Both accounts tie for December and November: 2100 and 2110 each match the trial balance with the sign reversed.

$133K is accrued at Dec 2025, against $97K at Nov 2025.

| ID | Vendor | Finding | Owner |
| --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | Open 7 months, over the 3-month limit | Dana Whitfield |
| AC-05 | Palmetto Staffing | Up 133.6% with no explanatory note | Marcus Oyelaran |
| AC-14 | Coastline Carriers | Invoice already received, so the cost may be booked twice | Tomas Herrera |
| AC-07 | Lanternfly Creative | No support reference | Elena Brandt |

- **Recommendations in the note:** release AC-14, because payables already holds the cost. For the other three, the owner is asked whether to release, true up or hold, and what support to send.
- **Not findings:** three accruals moved a lot but carry preparer notes, so the script treats them as explained. They are AC-02 (Brightline Audit Partners), AC-06 (Summit Facility Services) and AC-16 (Tallgrass Logistics).

Files are in `output/`:
- `accruals-note.md`
- `accruals.json`