Here's my review of the December 2025 accruals:

## Overview
- **16 accruals** totaling **$143,134.93** across two accounts (2100 and 2110)
- Most are appropriately marked to reverse in the next month
- Only one item (AC-14) has been invoiced; others are estimates or usage-based

## Key Items Requiring Attention

**1. AC-02 (Brightline Audit Partners) — $18,000** ⚠️
   - Doubled from November ($9,000 → $18,000)
   - Marked to reverse despite being an interim visit
   - **Action needed**: Confirm this reversal behavior; interim fieldwork shouldn't typically reverse if it's cumulative year-end costs

**2. AC-06 (Summit Facility Services) — $7,600** ⚠️
   - New accrual in December following safety inspection repair
   - Marked to reverse immediately
   - **Action needed**: Verify this is a true reversing accrual vs. a legitimate December expense

**3. AC-11 (Kingsley Property Group) — $6,750** ⚠️
   - 46% increase from November ($4,620 → $6,750)
   - Basis is "estimate" with landlord estimate reference
   - **Action needed**: Request formal Q4 common area reconciliation from landlord

**4. AC-07 (Lanternfly Creative) — $5,400**
   - Missing support reference (blank in support_ref field)
   - Marked to reverse despite being a milestone payment
   - **Action needed**: Clarify if this is correctly classified as reversing

**5. Freight & Logistics (AC-13 to AC-16)** — $42,701.30
   - AC-16 notes "pre-buy receipts ahead of January vendor price increase" — confirm this procurement timing was authorized

## Data Quality Issues
- AC-07 lacks a support reference
- Only AC-14 shows actual invoice received; confirm other items will be invoiced timely

Would you like me to flag any of these for follow-up or create a summary by owner?