Here's my review of the December 2025 accruals:

## Summary
16 accrual items totaling approximately **$133,134** across operating expenses (2100) and freight/shipping (2110). Most items are one month old and awaiting invoices, which is appropriate for month-end accruals.

## Key Observations

**Month-over-Month Increases** (may warrant verification):
- **Staffing (AC-05)**: $4,214 → $9,843 (+133%) — explained by last-two-weeks temp labor surge
- **Inbound freight (AC-16)**: $2,868 → $6,330 (+121%) — pre-buy ahead of January price increase (noted)
- **Facility repair (AC-06)**: New $7,600 item for post-inspection racking repair
- **Common area charges (AC-11)**: $4,620 → $6,750 (+46%) — Q4 estimate adjustment
- **Outbound freight (AC-13)**: $14,921 → $18,640 (+25%) — year-end shipping surge
- **Parcel shipments (AC-15)**: $8,352 → $11,421 (+37%) — last week of December activity

**Items Requiring Attention**:
1. **AC-01 (Legal fees)**: 7 months open with no invoice received — follow up with Harlow and Finch LLP on warehouse dispute case status
2. **AC-07 (Catalog design)**: Missing PO reference in support_ref field (blank) — should add reference for audit trail
3. **AC-14 (Coastline fuel surcharge)**: Only item with invoice received but still accrued — verify it wasn't double-processed in AP
4. **AC-06 (Facility repair)**: Verify $7,600 repair amount against PO-41872 and safety inspection report

**Reversals**: All items (except AC-01) properly marked for reversal, which is correct accrual practice — they'll reverse when actual invoices post.

**Invoice Status**: 15 of 16 items pending invoices, which is normal for month-end accruals recorded before actual bills arrive.

Would you like me to flag any specific items for deeper investigation or correction?