## December Accruals Review Summary

**✓ Accrued Expenses (2100): $90,533.68 — RECONCILES**
- 12 individual accrual items match the trial balance exactly
- Range: $1,180 (waste removal) to $18,000 (audit)
- Note: AC-14 (Coastline Carriers fuel surcharge) has invoice_received=Y, indicating billing has arrived

**✓ Accrued Freight (2110): $42,701.30 — RECONCILES**
- 4 freight accruals total match the trial balance exactly
- Largest item: AC-13 ($18,640) for unbilled December outbound shipments
- AC-16 includes a note about pre-buying ahead of January price increase

**⚠ Accrued Payroll (2120): $71,906.80 — NOT IN ACCRUALS FILE**
- Trial balance shows this account at $71,906.80, but no entries appear in the accruals CSV
- This is typical if payroll accruals are managed in a separate system/process
- **Action needed**: Verify the source of the 2120 balance—payroll register, HR system, or another process?

**Overall**: The expense and freight accruals are audit-ready for close. Payroll should be verified separately before finalizing.