The December accruals tie to the trial balance. $133K is accrued across 16 accruals, up from $97K in November. Four accruals have findings, and each needs an owner decision before close.

| ID | Owner | Issue | Ask |
| --- | --- | --- | --- |
| AC-01, Harlow and Finch LLP, $13K | Dana Whitfield | Open 7 months, longer than the 3-month limit | Release it, or send the law firm's confirmation that the lease dispute fees are still owed. |
| AC-05, Palmetto Staffing, $10K | Marcus Oyelaran | Rose 133.6% from $4K, with no explanatory note | True it up, or send the December timesheets. |
| AC-14, Coastline Carriers, $6K | Tomas Herrera | The carrier invoice is already received, so the cost may be booked twice | Release it. |
| AC-07, Lanternfly Creative, $5K | Elena Brandt | No support document | Release it, or send the PO or milestone sign-off. |

Three other accruals jumped but have preparer notes, so they aren't findings: AC-02, AC-06 and AC-16.

The note's last bullet also asks for confirmation of the estimate-basis accruals, which are 14.4% of the total. That bullet is my recommendation, not a script flag.

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