I've reviewed the December 2025 accruals file. Here's a summary of findings:

## Overview
**16 accruals totaling $133,235** across two accounts (2100 and 2110), mostly recurring monthly expenses that reverse each period.

## Key Observations

**Significant December Increases:**
- **AC-02** (Audit): Doubled to $18k from $9k (second interim visit documented)
- **AC-06** (Racking repair): New $7.6k accrual for post-inspection repair
- **AC-11** (Property charges): Q4 estimate jumped to $6,750 from $4,620
- **AC-13** through **AC-16**: Year-end freight/logistics surge (pre-buying ahead of January price increase noted)

**Data Quality Issues:**
1. **AC-07** (Lanternfly Creative): Missing support reference—shows blank in support_ref field
2. **AC-14** (Coastline fuel surcharge): Only accrual marked as invoice received (Y)—unusual that others lack supporting documentation
3. **AC-01** (Legal fees): 7 months open with unchanged $12.5k estimate—worth confirming if still valid or should have progressed

**Account Mix:**
- Account 2100 (general accruals): $90,534
- Account 2110 (shipping/freight): $42,701 (heavy concentration in year-end logistics)

## Recommendations
1. Follow up on AC-07 to add the missing support reference
2. Verify AC-01's status—a 7-month estimate may need updated valuation
3. Document why AC-14 alone has an invoice received, or update status for others
4. Confirm freight pre-buy timing (AC-16) aligns with actual January price increases

Is there a specific accrual or area you'd like me to dig deeper into?