The December flux flagged 4 of 26 balance-sheet accounts, each moving more than 10.0% and more than $50K from Nov 2025 to Dec 2025. Every balance column sums to zero. The questions below are for the owners to confirm, because the trial balance doesn't show the causes.

1. **Inventory** moved $210K, 17.3%, to $1.4M. Ask Marcus Oyelaran whether it was a year-end purchase or a seasonal build.
2. **Construction in progress** moved ($72K), (100.0%), to $0. The script pairs it with account 1400 as an equal and opposite move, so they net to nothing. Ask Priya Raman whether a project was placed in service.
3. **Sales tax payable** moved ($68K), (291.9%), growing from ($23K) to ($92K). Ask Marcus Oyelaran for the sales tax subledger or return reconciliation. This one looks the most like a possible error, but the data can't confirm that.
4. **Goods received not invoiced** moved $63K, 344.2%. It flipped from a ($18K) credit to a $45K debit, which isn't a normal balance for this account. Ask Tomas Herrera what was posted and whether part of it belongs in payables.

Ten more accounts moved more than 10.0% but not more than $50K. The note lists three worth a glance: accrued expenses, accrued freight and the allowance for doubtful accounts.

The note and the script figures are in `output/flux-note.md` and `output/flux.json`.