## December close summary

**The close finished, but with 3 days of slippage on the critical path.** All 30 tasks completed, but CL-17 (accrual sign-off by Dana Whitfield) slipped 2 days and pushed your reporting package 1 day late.

### Top three fixes for January

1. **Accrual sign-off (Dana Whitfield)**: Start one workday earlier. This was the critical-path bottleneck and cost you a full day on reporting.

2. **Inventory and tax documentation (Marcus Oyelaran)**: Complete cycle count adjustments by WD+1 (currently WD+2), and add evidence documentation for the tax return before sign-off.

3. **Evidence coverage**: Tomas Herrera needs to document the AP cutoff review, and Priya Raman should confirm dependencies finish before starting fixed asset roll-forward.

The full retrospective with late-task details and owner actions is in `output/checklist-note.md`.