**Review of data/accruals_2025-12.csv:** 16 accruals totalling $133,235.0 for December, against $96,864.95 in November (+37%). Most lines look routine. The items below need follow-up, roughly in order of priority.

**Likely errors**
- **AC-14, Coastline Carriers fuel surcharge, $6,310.20.** The invoice has been received (`invoice_received = Y`), so this should be in AP, not accrued. If the invoice is already posted, this is a double count. Confirm and release it.
- **AC-06, Summit racking repair, $7,600.** The support is a PO, and a PO alone isn't a liability. Accrue only if the repair was done by 12/31. If it was ordered but not completed, remove it.
- **AC-07, Lanternfly Creative, $5,400.** `support_ref` is blank. It is also the same amount as November, and the line says "first milestone". Get the deliverable or milestone evidence and confirm the work was performed by year-end.

**Needs support or judgement**
- **AC-01, Harlow and Finch legal, $12,500.** The amount has been flat for 7 months with no invoice, and it doesn't reverse. Get a current estimate from counsel. Also assess whether the dispute needs a loss-contingency disclosure.
- **AC-16, Tallgrass inbound freight, $6,330 (+121%).** The note says these are pre-buy receipts. Inbound freight on inventory normally belongs in inventory cost, not expense. Check the account coding, and tie the amount to the receiving log.
- **AC-05, Palmetto Staffing, $9,842.60 (+134%).** The increase may be year-end peak labour. Tie it to the timesheets and check the cutoff, since it covers only the last two weeks.
- **AC-11, Kingsley CAM, $6,750 (+46%).** The description says "fourth-quarter estimate", but the line is a monthly accrual open 3 months. Confirm it isn't a full quarter booked into one month, and compare it to the landlord's estimate.
- **AC-15, Swiftway Parcel, $11,421 (+37%).** The jump is larger than the other carrier lines (about +25%). Check it against the manifest, and check there is no overlap with the November accrual.

**Checked, no issue**
- AC-02 (audit): the doubling is explained by the second interim visit in the engagement letter. Confirm the $18,000 is cumulative and that the $9,000 from November reversed.
- AC-03, 04, 08, 09, 10, 12 and 13: amounts are in line with November and have support.

**Other points**
- AC-01 is the only accrual with `reverses = N`. That fits an estimate, but it needs an owner decision on the true-up.
- I only had the CSV, so I couldn't tie anything to the GL, to subsequent invoices or to the reversal entries. Those checks would settle AC-14, AC-06 and AC-02.

I can draft the follow-up questions per owner (Dana, Marcus, Tomas, Priya, Elena) if that would help.