The December 2025 true-up is **(1,620.00)**: the four programs earned 165,272.24, but 166,892.24 was booked. The entry reverses the excess. The script's checks all passed, including that the rebate credits in the two registers match the credits to the receivable in the GL.

**Proposed entry**

| Account | Name | Debit | Credit |
| --- | --- | --- | --- |
| 5090 | Vendor rebates | 1,620.00 | |
| 1150 | Vendor rebates receivable | | 1,620.00 |

After the entry, the receivable stands at 35,251.94 and rebate income for the year at 165,272.24.

**Before you post:**
- **One invoice could change the answer.** APM-24454 from Ardent Paper Mills, dated 2025-12-18 for 23,860.00, has no category. Its memo says "Mill direct ship to Lumen Retail". If Ardent counts it, RB-ARD reaches tier 3 and the rebate rises by 8,278.87. The true-up would then be 6,658.87 instead of (1,620.00). The memo asks Owen Castellanos, the program contact, to confirm with Ardent.
- **Ardent is close to its next tier anyway.** It finished 11,246.57 below the 1,500,000.00 floor for the 3.5% rate. That program applies the reached rate to every dollar, so crossing the floor raises the rebate on the whole year.

**What the script excluded or added:**
- **Duplicate:** it dropped DPS-23809 from Dunmore Print Supply, 37,705.41, which appears twice in the new-system register.
- **Side file:** it counted Dunmore's credit CN-DPS-0461 for (5,940.00), which isn't keyed in AP yet. It left out the other three:
  - one Dunmore credit is already in the register;
  - Halyard Breakroom Supply has no rebate program;
  - the Corbel credit is dated 2026-01-05, after the period.
- **Vendor name:** it counted 9 Bluewater lines worth 221,166.51, billed as "Bluewater Writing Company", under Bluewater Writing Co. because the program file lists that name. AP could merge the two vendor records.

The memo also covers each program's tier and rate, the walk from the register totals to qualifying purchases, and the input files with their row counts.

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