I read all 16 accruals (about $133.2K in total) and found six items to resolve before posting, plus a few smaller ones. I checked the file only for internal consistency. I haven't seen the supporting documents.

## Resolve before posting

| ID | Issue | Suggested action |
|---|---|---|
| **AC-14** Coastline fuel surcharge, $6,310.20 | `invoice_received = Y`, so this belongs in AP, not accruals. The invoice may also overlap with AC-13, which is the same carrier's December freight. | Book the invoice through AP and remove the accrual. Confirm AC-13 doesn't already include the surcharge. |
| **AC-01** Harlow and Finch legal, $12,500 | The amount is unchanged from November and the item has been open 7 months. It is also the only item that doesn't reverse (`reverses = N`), so it may be stacking up. | Get a current fee estimate or WIP from counsel. Check whether prior months' accruals were released or are being double-counted. |
| **AC-07** Lanternfly Creative, $5,400 | The `support_ref` is blank, even though the basis is a PO. It has been open 2 months with no invoice. | Find the PO. Confirm the first milestone was actually delivered by 12/31. Accrue only if it was. |
| **AC-06** Summit racking repair, $7,600 | The basis is a PO, which only shows the repair was ordered. The note says "ordered after the inspection." | Accrue only for work completed by 12/31. Otherwise it's a commitment, not a liability. |
| **AC-16** Tallgrass inbound freight, $6,330 | This is freight on pre-buy inventory receipts. It is up 120% from November (the pre-buy ahead of the January price increase). | Check whether it should be capitalised into inventory cost rather than expensed. Confirm the receiving log supports the amount. |
| **AC-05** Palmetto temp labour, $9,842.60 | It is up 134% from November, and the description says "last two weeks" only. | Tie it to the December timesheets. Confirm it covers only unbilled days and that earlier weeks were invoiced. |

## Worth a quick look
- **AC-11** Kingsley CAM, $6,750: up 46% on the landlord's Q4 estimate. Confirm the estimate letter and that Q4 isn't being accrued in full while part of it was invoiced.
- **AC-02** Brightline audit, $18,000: this is double November's $9,000, which matches the second interim visit in the engagement letter. Check the amount is cumulative unbilled fees and not an increment added to the reversing prior accrual.
- **AC-13 and AC-15** freight and parcel: up 25% and 37%. That is plausible for peak season, but compare against December shipment volume.

## Looks reasonable
AC-03, 04, 08, 09, 10 and 12 are small month-on-month movements, all with contract, usage or schedule support.

## Totals
- **Dec:** about $133.2K ($90.5K in 2100, $42.7K in 2110).
- **Nov:** about $96.9K.
- **Increase:** about $36.4K (+38%).

AC-05, 06, 02, 15, 16 and 13 drive most of the increase. The cutoff questions on AC-06, AC-05 and AC-07 matter most, since those amounts may not belong in December.

If you can share the support documents, such as the timesheets, carrier log or PO, I can tie out specific items.