I reviewed all 16 accruals in `data/accruals_2025-12.csv`. They total **$133,235.0** against **$96,864.95** in November, up about 37.5%. I only had the CSV. I haven't checked any support documents, so these are items to follow up, not confirmed errors.

**Likely errors or double counts**
- **AC-14 (Coastline fuel surcharge, $6,310.20):** The invoice is already received (`invoice_received=Y`). It should be in AP, not accrued, so this may be counted twice. Also check that the surcharge isn't already inside AC-13, which is also Coastline December freight.
- **AC-16 (Tallgrass inbound freight, $6,330.00):** It's up 121% because of year-end pre-buy receipts. Freight on inventory receipts usually belongs in inventory cost, not expense. Confirm which account it should hit and that the receipts were received by 12/31.

**Basis or support is weak**
- **AC-01 (Harlow and Finch, $12,500.00):** The flat estimate has been open 7 months with no change. Get a current work-in-progress figure from counsel. The row is marked non-reversing, so also confirm the balance isn't being re-booked each month.
- **AC-07 (Lanternfly, $5,400.00):** It has no support reference, and it's unchanged for 2 months. Confirm the first milestone was actually delivered by year-end. If it wasn't, the accrual shouldn't be there.
- **AC-06 (Summit racking repair, $7,600.00):** It's new this month and based on a PO. Accrue it only if the work was done by 12/31. If it was only ordered, it's a commitment, not a liability.

**Large movements to explain**
- **AC-02 (Brightline audit, $18,000.00 vs $9,000.00):** The note says a second interim visit happened. Because the accrual reverses, check whether $18,000 is cumulative or just December's share. Otherwise it's overstated or understated by $9,000.
- **AC-05 (Palmetto labour, $9,842.60 vs $4,213.80):** It's up 134% for "last two weeks". Tie it to the December timesheets and check for overlap with invoices already received.
- **AC-11 (Kingsley common area charges, $6,750.00 vs $4,620.00):** It's up 46%. Confirm it against the landlord's Q4 estimate and check for a catch-up element.
- **AC-13 (Coastline freight, $18,640.35):** It's up 25%.
- **AC-15 (Swiftway parcel, $11,420.75):** It's up 37%.
- Both freight lines may be seasonal volume. Check them against the carrier logs and manifests.

**No concerns from the data:** AC-03, AC-04, AC-08, AC-09, AC-10 and AC-12 are all within about 3% of November, and each has a support reference.

I can tie any of these to the supporting documents if you point me to them. I can also draft the proposed adjustments.