I reviewed all 16 December accruals. The totals agree to the trial balance, but six items need action before close.

## Totals agree to the trial balance

| Account | Accruals file, Dec | TB, Dec 2025 | Accruals file, Nov | TB, Nov 2025 |
|---|---|---|---|---|
| 2100 Accrued expenses | 90,533.68 | (90,533.68) | 65,662.70 | (65,662.70) |
| 2110 Accrued freight | 42,701.30 | (42,701.30) | 31,202.25 | (31,202.25) |

Both months match to the cent, so the list covers everything in both balances.

## Fix before close

1. **AC-14 Coastline fuel surcharge (6,310.20): the invoice has already arrived.** It is marked `invoice_received = Y` and its support is the carrier invoice itself. If the invoice is also in AP (2000), this cost is counted twice. Check AP, then release the accrual or leave the invoice out of AP until January.
2. **AC-01 Harlow and Finch legal estimate (12,500): out of date.** It has been open 7 months, never reverses, and has been the same flat amount all along. Get a year-end estimate from counsel (it also supports the lawsuit disclosure) and adjust it either way.
3. **AC-07 Lanternfly Creative (5,400): no support.** It's marked as PO-based but the PO number is blank. It's in its second month at the same amount with no invoice. Get the PO and confirm the first milestone was delivered by 12/31. If not, reverse it.
4. **AC-16 Tallgrass inbound freight (6,330): probably in the wrong place.** Freight to bring in inventory is part of inventory cost. It shouldn't sit with outbound freight in 2110 or hit 5300 Outbound freight. Confirm where the debit went and move it to inventory if needed. The note says these were pre-buy receipts ahead of a January price increase, so the receipts themselves deserve a look too (see GRNI below).
5. **AC-06 Summit racking repair (7,600, new): confirm the work was done in December.** It's based on the PO alone. Only accrue it if the repair was finished by 12/31. Also, 6110 Utilities and maintenance rose only 3,330.69 in December, which is below its normal month (~4,900) even before this 7,600. So either the debit landed in another account or something else in 6110 is off. Trace the entry.
6. **AC-02 Brightline audit (18,000): the expense account doesn't show the increase.** The accrual doubled from 9,000 with no invoice received, so 6400 Audit and legal fees should be up at least 9,000 in December. It's only up 5,810.38. Find the offsetting credit or the account the accrual was actually charged to.

## Smaller points

- **AC-11 Kingsley property charges (6,750, up from 4,620):** this reverses every month but shows 3 months open, which doesn't fit. Get the landlord's year-end estimate or reconciliation.
- **AC-10 Clearwater health premium (14,960):** premiums are usually billed in advance. Check that December's bill hasn't already been booked to AP or prepaid expenses.
- **AC-05 / AC-13 / AC-15 (temp labour and freight, up 23–134% on November):** the year-end receiving surge could explain these, but tie each to its timesheets, carrier log or parcel manifest. Oddly, 5300 Outbound freight rose only 27,365 in December, below its ~31,800 monthly average, even though accrued freight went up 11,499.
- **AC-09 Bayline loan interest: correct.** 552,000 × 6.75% ÷ 24 = 1,552.50, which matches the loan balance in 2400 and 2410. November's 1,563.75 also checks against 556,000.
- **AC-03, AC-04, AC-08, AC-12:** routine monthly amounts with support references and no problems found.

## Outside the accruals, but worth raising before close

- **2050 Goods received not invoiced shows a debit balance of 44,980.35** (November was a credit of 18,420.15). This liability shouldn't normally have a debit balance. It probably relates to the pre-buy receipts, and it may also explain the 5300 freight anomaly.
- **2150 Sales tax payable jumped from 23,415 to 91,760.** Confirm this is a real filing-timing difference and not a misposting.

The biggest risks to the numbers are items 1, 2 and 4 plus the GRNI balance. I haven't made any changes; this is a review only.