The December close flux shows **4 flagged movements** — all need a look before sign-off:

| What | Owner | Issue |
|------|-------|-------|
| **Inventory** — rose $210K, 17.3% | Marcus Oyelaran | Did a year-end purchase drive the rise? |
| **Construction in progress** — fell ($72K), 100% to zero | Priya Raman | Likely reclass to fixed assets (1400 moved opposite). Confirm the entry. |
| **Sales tax payable** — grew ($68K), 291.9% | Marcus Oyelaran | Large month-end accrual. Does it match December sales? |
| **Goods received not invoiced** — sign flip from ($18K) liability to $45K debit | Tomas Herrera | **Action needed.** Account normally records liabilities but now shows a debit. What was posted? Does it belong elsewhere? |

The sign flip on account 2050 is the biggest red flag — that abnormal balance needs explaining.

The full review with supporting detail is in `output/flux-note.md`.