Done. The December 2025 vendor rebate true-up for Dana is complete:

**Key findings:**
- Four programs earned $165,272.24 against $166,892.24 booked, requiring a true-up of $(1,620.00)
- Bluewater Writing Co. earned the most at $47,336.32 and reached tier 3
- Ardent Paper Mills is $11,246.57 short of tier 3
- One duplicate invoice ($37,705.41) was dropped; one side-file credit ($5,940.00) was applied
- One question raised: APM-24454 from Ardent Paper Mills for $23,860.00 lacks classification; Owen Castellanos should clarify whether it qualifies

**Output files:**
- `/tmp/spb-rebate-true-up-2025-12-claude-wutnbzej/output/rebate-memo.md` — the memo with journal entry
- `/tmp/spb-rebate-true-up-2025-12-claude-wutnbzej/output/rebates.json` — script output with all calculated figures