**December close flux analysis complete.** The 4 flagged movements that need a look before sign-off:

1. **Inventory** rose $210K (17.3%) — need to confirm with Marcus Oyelaran if this reflects a year-end purchase or build.

2. **Construction in progress** cleared completely ($72K out) and appears to have reclassed to fixed assets (1400 moved $72K in the opposite direction) — ask Priya Raman to confirm the entry.

3. **Sales tax payable** nearly quadrupled to ($92K) with a ($68K) movement (291.9%) — ask Marcus Oyelaran if there was a large December payment or if accrual timing shifted.

4. **Goods received not invoiced** flipped from a ($18K) credit to a $45K debit with a $63K movement — the sign flip suggests reclassification or error; ask Tomas Herrera what was posted and whether part belongs elsewhere.

The full review with ownership assignments is in `output/flux-note.md`.