The December accruals tie to the trial balance, and 4 of the 16 accruals have findings. The script's tie-out check passed for accounts 2100 and 2110, for both December and November.

$133K is accrued at Dec 2025, up from $97K in Nov 2025. I'd release or true up these four:

- **AC-01, Harlow and Finch LLP ($13K, owner Dana Whitfield):** It has been open 7 months. Release it, or get the vendor's confirmation that the lease dispute fees are still owed.
- **AC-05, Palmetto Staffing ($10K, owner Marcus Oyelaran):** It rose 133.6% from Nov 2025 with no explanation on file. Marcus should true it up or explain it, and send the timesheets.
- **AC-14, Coastline Carriers ($6K, owner Tomas Herrera):** The invoice has already been received, so payables holds the cost and the accrual may be a double count. I recommend releasing it.
- **AC-07, Lanternfly Creative ($5K, owner Elena Brandt):** It has no support reference. Elena should send the PO or milestone document, or release it.

Three other accruals had large swings or were new, but their preparers left notes, so the script doesn't count them as findings. They are AC-02, AC-06 and AC-16.

Usage-based accruals are 45.2% of the total, and estimates are 14.4%.

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