I've finished the December 2025 true-up memo for Dana. The rebate is over-accrued, so the true-up is **(1,620.00)**: the 4 programs earned 165,272.24 against 166,892.24 booked. The script's checks all passed, including the one that rebate payments in the AP registers match what was credited to the rebate receivable in the GL.

**Proposed entry:** debit 5090 Vendor rebates 1,620.00 and credit 1150 Vendor rebates receivable 1,620.00. After it, the receivable stands at 35,251.94 and rebate income for the year at 165,272.24.

**One open question decides the accrual:**
- **What it is:** invoice APM-24454 from Ardent Paper Mills, 23,860.00 dated 2025-12-18, has no item class. Its memo reads "Mill direct ship to Lumen Retail", so the script left it out.
- **Why it matters:** without it, Ardent is 11,246.57 short of the 1,500,000.00 floor for the 3.5% tier. That tier pays on every dollar of the year.
- **If it counts:** Ardent's rebate rises by 8,278.87 and the true-up becomes 6,658.87 instead of (1,620.00).
- **Who to ask:** the memo puts the question to Owen Castellanos, the contact for Ardent's program.

**The memo's other review points:**
- **Duplicate dropped:** Dunmore invoice DPS-23809 for 37,705.41 appeared twice in the new register. I checked the source and the two lines are identical.
- **Unkeyed credit applied:** Dunmore credit note CN-DPS-0461 for (5,940.00) is in the AP side file but not yet keyed in AP, so the script applied it.
- **Vendor name merged:** 9 lines worth 221,166.51 under "Bluewater Writing Company" were counted toward Bluewater Writing Co.'s program. AP can merge the two vendor records.
- **Effective rate:** Corbel's program pays a separate rate on each band of purchases, so its 2.5% is the blended rate across its bands, not one tier's rate.

Files are in `output/`:
- rebate-memo.md
- rebates.json