The December flux flagged 4 of 26 balance-sheet accounts, each above 10.0% and $50K against November. The trial balance sums to zero in every column. I haven't confirmed any cause, so each reading below is a question for the account owner.

| Account | Movement | What to look at | Ask |
|---|---|---|---|
| Inventory | $210K, 17.3% | Is it a year-end purchase or a seasonal build? | Marcus Oyelaran |
| Construction in progress | ($72K), (100.0%) | The balance went to $0 and nets against account 1400, so it looks like a reclass. Was a project placed in service? | Priya Raman |
| Sales tax payable | ($68K), (291.9%) | The liability grew from ($23K) to ($92K), nearly four times November, and nothing in the trial balance explains it. This needs the sales tax reconciliation tied to the December return. | Marcus Oyelaran |
| Goods received not invoiced | $63K, 344.2% | Sign flip: a liability that normally carries a credit now carries a $45K debit. What was posted, and does part of it belong elsewhere? | Tomas Herrera |

I started with sales tax payable and goods received not invoiced because they are the least explained. Below threshold, I named accrued expenses, accrued freight and the allowance for doubtful accounts. The full list of ten is in `output/flux.json`.

Files are in `/tmp/spb-flux-analysis-2025-12-claude-09k3fq5f/output/`:
- `flux-note.md`
- `flux.json`