I read all 16 lines in `data/accruals_2025-12.csv`. I didn't recompute any amounts against source documents, because the support files aren't in the folder.

**Total:** December is about $133,235 against $96,865 in November, up $36,370 (+37.6%). Most of the increase is in freight, labour, the audit and the new repair.

## Items to resolve before posting

1. **AC-14, Coastline fuel surcharge ($6,310.20):** the invoice is already received (`invoice_received = Y`). It should be booked through AP, not accrued. Posting both double-counts it. Also check that AC-13, the same vendor's unbilled freight, doesn't already include the surcharge.
2. **AC-06, racking repair ($7,600):** this is supported only by a PO, and a PO isn't a liability. Accrue only the work completed by 12/31. If the repair was ordered but not done, remove it or reduce it.
3. **AC-07, Lanternfly design ($5,400):** this has no `support_ref`, and it has been open 2 months at the same amount. Confirm the first milestone was actually delivered, and get the PO number.
4. **AC-01, Harlow and Finch legal ($12,500):** this is a flat estimate that has been open 7 months and is marked `reverses = N`. That means it is a standing balance, not a monthly accrual. Check it isn't being re-booked on top of itself. Get a current estimate from counsel, because a seven-month-old figure is probably stale.

## Large movements to verify

- **AC-16, Tallgrass inbound freight (+130%):** the note says these are pre-buy receipts ahead of the January price increase. Inbound freight on inventory usually belongs in inventory cost, not expense. Check the treatment, and check that the receipts were received by year-end.
- **AC-05, Palmetto temp labour (+134%):** the line covers only the last two weeks, but the amount is more than double November's. Tie it to the timesheets and check the period doesn't overlap anything already invoiced.
- **AC-11, Kingsley common area charges (+46%):** this is a landlord estimate, open 3 months. Compare it to the landlord's actual statement or true-up.
- **AC-15, Swiftway parcel (+37%) and AC-13/14, Coastline (+25% each):** these are plausibly seasonal. Confirm against the manifests and carrier logs that only shipments through 12/31 are included.
- **AC-02, Brightline audit ($18,000 vs $9,000):** the entry reverses, so $18,000 must be the cumulative amount earned to date. That fits the second interim visit in the note. Check it against the engagement letter's fee schedule.

## Looks reasonable

AC-03, 04, 08, 09, 10 and 12 are contract or usage based, have support references, and moved less than 5% from November, except the health premium, which moved +1.6%. AC-09 interest fell slightly, as expected for a declining loan balance.

## Other observations

- AC-01 is the only line with `reverses = N`. Everything else reverses, so make sure the January reversals are set up.
- AC-13 to AC-16 are all owned by Tomas Herrera, who has 7 of the 16 accruals in total. That is a concentration worth a second reviewer on the freight lines.

I can draft proposed adjusting entries for items 1–3 if you want them.