# Review of December accruals (`data/accruals_2025-12.csv`)

The file has 16 lines. They total **$133,235.0**, against **$96,864.95** in November (+$36,370, about +38%). I checked each line only against the file, not against the GL or source documents.

## Needs action before posting

| ID | Issue | Suggested action |
|---|---|---|
| AC-14 | Coastline fuel surcharge: `invoice_received = Y`, but it is still booked as an accrual ($6,310.20). | Record it through AP and remove the accrual. Otherwise it is double-counted. |
| AC-07 | Lanternfly Creative: there is no `support_ref`, and the amount is the same as November ($5,400) on a "first milestone" design fee. | Get the PO or SOW. Accrue only if the milestone work was delivered by 12/31. Confirm that the November amount reversed and that this is not a second charge for the same milestone. |
| AC-06 | Summit racking repair ($7,600, new this month): the support is a PO, and the note says the repair was "ordered". | A PO is a commitment, not a liability. Get evidence that the work was done by 12/31. If it wasn't, release the accrual. |
| AC-01 | Harlow and Finch: $12,500 flat for 7 months, an estimate with no invoice, and `reverses = N`. | Ask counsel for a current fees-to-date figure. Also confirm whether $12,500 is the cumulative balance or an additional monthly charge. If it is additional, the liability is overstated. |

## Worth a quick check

- **AC-05, Palmetto Staffing:** up 134% ($4.2k to $9.8k). Tie it to the timesheets and confirm the headcount or seasonal driver.
- **AC-16, Tallgrass inbound freight:** up 121%. The note (pre-buy receipts ahead of the January price increase) explains it. Confirm the cost is capitalized into inventory and not expensed.
- **AC-11, Kingsley CAM:** up 46% on a Q4 estimate. Compare it with the landlord's estimate or reconciliation and true up if needed.
- **AC-02, Brightline audit:** doubled ($9k to $18k) for the second interim visit. This is consistent with the note. Check that cumulative accruals don't exceed the engagement-letter fee.
- **AC-13, AC-15 and AC-14, freight and parcel:** up 25–37%, which fits peak-season volume. These lines rely on carrier logs and manifests, so check cutoff on the last shipments.
- **AC-09, loan interest:** down slightly ($1,563.75 to $1,552.50). That is consistent with an amortizing balance, but tie it to the loan schedule.

## Looks fine

AC-03, AC-04, AC-08, AC-10 and AC-12 are all within about 5% of November, and each has a contract or usage reference.

## Other observations
- All lines are in accounts 2100 and 2110. I could not check the account mapping or whether the November reversals posted.
- Dana Whitfield owns AC-01, AC-02 and AC-11, and Tomas Herrera owns six lines. Follow-ups will likely go to them.

If you'd like, I can go further on any of these. For example, I can draft the follow-up questions for each owner, or work out the adjusted total if AC-14 is removed and AC-06 and AC-07 are held pending support.