## December flux analysis complete

**4 accounts flagged** for moving more than 10% and $50K: here's what needs a look before sign-off.

**Inventory rose $210K, 17.3%** from Nov to Dec. Likely a year-end purchase or seasonal build. Marcus Oyelaran owns this account—confirm the business reason.

**Construction in progress dropped $72K to zero.** The script tagged it as a possible reclass with fixed assets (account 1400), which moved by the exact opposite amount. Together they net to nothing, suggesting a project placed in service. Priya Raman should confirm the entry.

**Sales tax payable nearly quadrupled: ($68K) movement, 291.9%.** The liability went from ($23K) in November to ($92K) in December. This is a 4x jump. Marcus needs to explain whether December sales spiked or this is a catch-up on prior liability.

**Goods received not invoiced flipped signs: $63K, 344.2%.** The account reversed from a credit (($18K)) to a debit ($45K). A sign flip is unusual and suggests either a reclassification or a posting error. Tomas Herrera should trace what was posted and whether part belongs elsewhere.

10 more accounts moved above threshold in percent but under $50K—petty cash (62.5%), accrued expenses (37.9%) and accrued freight (36.9%) are largest.

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