I reviewed the December accruals. There are 16 lines totalling **$133,234.98**, up $36,370 (+38%) from November's $96,864.95. Account 2100 is $90,533.68 (+$24,871) and account 2110 (freight) is $42,701.30 (+$11,499). Most of the increase has a stated reason, but four lines need fixing before close and a few more need support checked.

## Fix before close

| ID | Issue | Action |
|---|---|---|
| **AC-14** Coastline fuel surcharge, $6,310.20 | `invoice_received = Y`, and the support is a December carrier invoice. If that invoice is already in AP, the cost is counted twice. | Confirm it's in AP, then remove the accrual. If it isn't in AP yet, enter the invoice there instead of accruing it. |
| **AC-01** Harlow and Finch legal, $12,500 | Same amount for 7 months. It's an estimate, it doesn't reverse, and no invoice has come in. It looks like nobody has reviewed it. | Get an updated estimate of fees to date from the law firm. Also check whether any invoices were paid straight from AP, since that would double-count. Year-end is the point to update it, or release it if it's no longer needed. |
| **AC-07** Lanternfly Creative, $5,400 | The basis is "PO" but there's no PO number, and the amount hasn't changed in 2 months. | Get the PO number and confirm the first milestone was actually delivered by 12/31. If it wasn't, nothing should be accrued yet. |
| **AC-16** Tallgrass inbound freight, $6,330 (+121%) | Freight on inventory receipts should be added to inventory cost, not expensed. The pre-buy explains why the amount jumped. | Confirm the debit goes to inventory, not freight expense. Tie the amount to the receiving log for the year-end receipts. |

## Large changes to check against support

- **AC-02 Brightline audit, $18,000 (doubled):** the note says there was a second interim visit. Check that against the engagement letter's billing schedule. It's also flagged as reversing but shows 2 months open, so confirm it actually reversed on Dec 1 and isn't stacking on November's accrual.
- **AC-05 Palmetto staffing, $9,842.60 (+134%):** check it against the December timesheets, both hours and rates. It may be peak-season volume, but it's the biggest percentage rise among the recurring lines.
- **AC-11 Kingsley common area charges, $6,750 (+46%, 3 months open):** confirm the landlord's Q4 estimate supports this amount. Also check whether the November amount was cumulative, since this line is described as a quarterly estimate.
- **AC-13 / AC-15 carrier freight (+25% / +37%):** these move with shipping volume. Check that the December carrier log and parcel manifest totals match, and that none of these shipments were already invoiced and paid through AP.
- **AC-06 Summit racking repair, $7,600 (new):** this is backed by PO-41872. Confirm the work was done by 12/31. If it was only ordered in December and finished in January, it doesn't belong in December. It should also be expensed as a repair, not capitalized.

## No issues

AC-03, 04, 08, 09, 10 and 12 are recurring items with small month-over-month changes and named support. AC-09's small decrease is consistent with the loan balance going down.

## Data checks

- AC-01 is the only line that doesn't reverse. Confirm that's intended, because it means the line has to be adjusted by hand each month.
- AC-07 is the only line with a blank `support_ref`.

All of this comes from the CSV alone. I didn't have the AP subledger, contracts or other supporting documents, so I couldn't confirm the double-count risks or the timing questions myself.