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, so the identity check passed.

**Needs a look**
- **Goods received not invoiced** moved $63K, 344.2%. It flipped from a $18K credit to a $45K debit, which is the wrong direction for this account. Ask Tomas Herrera what was posted.
- **Sales tax payable** moved ($68K), (291.9%). The liability grew to nearly four times its November balance, and nothing in the data explains it. It may be an error. Ask Marcus Oyelaran for the sales tax reconciliation.
- **Construction in progress** moved ($72K), (100.0%). It cleared to zero and the script tagged a possible reclass with account 1400. Ask Priya Raman to confirm the entry, for example a project placed in service.
- **Inventory** moved $210K, 17.3%. The data shows no cause. Ask Marcus Oyelaran whether it was a year-end purchase or a seasonal build.

**Below threshold:** the script listed 10 accounts. I named three in the note, and I left out petty cash because the balance is only $650.
- Accrued expenses moved ($25K), (37.9%).
- Accrued freight moved ($11K), (36.9%).
- Allowance for doubtful accounts moved ($7K), (29.8%).

Files are in `output/`:
- `flux-note.md` is the review.
- `flux.json` holds the script figures.