I've reviewed the December 2025 accruals. Here's my analysis:

## Summary
**Total accruals: $134,336** across 16 items in two account categories:
- Account 2100 (operating): $82,666
- Account 2110 (logistics): $42,721

## Key Findings

**✓ Well-supported accruals:**
- Majority have proper basis (contract, PO, usage logs, estimates)
- All marked correctly as reversing entries
- Clear ownership assigned to responsible parties
- AC-14 (fuel surcharge) already has invoice received—good for follow-up

**⚠️ Items needing attention:**

1. **AC-01 (Legal fees - $12,500)** — Open 7 months, flat amount both months
   - No change Nov→Dec suggests static estimate; verify if warehouse lease dispute is still active and estimate remains valid

2. **AC-02 (Audit - $18,000)** — Doubled from Nov ($9K → $18K)
   - Note justifies this ("second interim visit"), and marked to reverse—appears correct per engagement letter, but confirm fieldwork concluded before reversal

3. **AC-11 (Property charges - $6,750)** — Up 46% from Nov ($4,620 → $6,750)
   - Labeled "fourth-quarter estimate" but accrued in December only; clarify if this should be split across Q4 months or if it's a true December month-end catch-up

4. **AC-16 (Inbound freight - $6,330)** — Up 121% from Nov ($2,868 → $6,330)
   - Note cites strategic "pre-buy" ahead of vendor price increase; verify this was approved and that receiving logs support the volume increase

5. **AC-06 (Racking repair - $7,600)** — New in December
   - Missing support_ref (blank field); add PO-41872 link or receipt once available

6. **AC-07 (Spring catalogue - $5,400)** — Open 2 months, no movement Dec 1st milestone payment vs revised schedule

## Recommendation
Review items 1, 3, and 4 for reasonableness before month-end close; confirm AC-02 scope before reversal; populate missing reference for AC-06.