Perfect! I've completed Dana's December 2025 vendor rebate true-up. The memo is ready in `/tmp/spb-rebate-true-up-2025-12-claude-b7uo2mmk/output/rebate-memo.md`.

**Summary:**
- **True-up:** $(1,620.00) — programs earned $165,272.24 but $166,892.24 was booked
- **Programs:** All four vendors reached their tier targets (Ardent at tier 2, Bluewater at tier 3, Corbel at tier 3, Dunmore at tier 2)
- **Key findings:** One duplicate dropped, one side-file credit applied, one unclassified line (APM-24454, $23,860) flagged for Owen Castellanos to clarify whether it qualifies
- **Journal entry:** Debit Account 5090 (Vendor rebates) $1,620.00 / Credit Account 1150 (Vendor rebates receivable) $1,620.00

Both the memo and the supporting calculations (rebates.json) are in the output folder.