The flux flagged 4 of 26 balance-sheet accounts that moved more than 10.0% and more than $50K from Nov 2025 to Dec 2025. The trial balance sums to zero in every period, so these figures can be used.

| Account | Name | Movement | % | What to ask, and whom |
| --- | --- | --- | --- | --- |
| 1200 | Inventory | $210K | 17.3% | Did inventory go up because of a year-end purchase or a seasonal build? Ask **Marcus Oyelaran**. |
| 1420 | Construction in progress | ($72K) | (100.0%) | The balance is now $0, and account 1400 moved by exactly the opposite amount, so this looks like a reclass. Ask **Priya Raman** to confirm the entry, for example a project placed in service. |
| 2150 | Sales tax payable | ($68K) | (291.9%) | **Most likely an error.** The liability is now several times its November balance, and nothing in the trial balance explains that. Ask **Marcus Oyelaran** for the subledger or the return reconciliation that ties to $92K. |
| 2050 | Goods received not invoiced | $63K | 344.2% | **Sign flip.** This liability now has a $45K debit balance. Ask **Tomas Herrera** what was posted and whether part of it belongs in payables. |

I'd look at sales tax and goods received not invoiced first, since those two point to a possible error rather than a normal business movement.

Below the thresholds, three accounts are worth a quick check:
- **Accrued expenses:** ($25K), (37.9%)
- **Accrued freight:** ($11K), (36.9%)
- **Allowance for doubtful accounts:** ($7K), (29.8%)

Petty cash moved by a bigger percentage, but only by $250, so I left it out.

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