Here's my review of the December 2025 accruals:

**Summary**
The file contains 16 accruals totaling ~$153K across two accounts (2100: Warehouse/Facilities, 2110: Freight/Logistics). Most are standard month-end accruals with appropriate support documentation.

**Key Observations**

**Increases vs. November:**
- **AC-02 (Audit):** $9K → $18K — Second interim fieldwork billing per engagement letter ✓
- **AC-05 (Temp Labor):** $4.2K → $9.8K — Expected year-end staffing surge ✓
- **AC-11 (Common Area):** $4.6K → $6.8K — Q4 estimate naturally higher ✓
- **AC-13, AC-15, AC-16 (Freight):** Increases align with December shipping volume
- **AC-03 (Electricity):** $3.9K → $4.2K — Seasonal increase reasonable ✓

**Items to Flag**
1. **AC-06 (Racking Repair $7.6K):** New in December with note "repair ordered after inspection" — confirm PO-41872 is documented and inspection report is filed
2. **AC-16 (Inbound Freight $6.3K):** Strategic pre-buy ahead of January price increase — verify this was approved and is a legitimate year-end purchase decision (not just front-loading to 2025)
3. **AC-14 (Fuel Surcharge):** Only accrual marked `invoice_received = Y` — verify this one posted properly when the Coastline Carriers invoice arrives
4. **AC-07 (Design Work):** No PO reference despite being marked as PO basis — confirm support documentation exists

**Data Quality**
- All 16 accruals are marked as reversals (correct for month-end)
- All have owner assignments and support references (mostly complete)
- Months open range from 1–7 months (AC-01 at 7 months should be reviewed in January if not resolved)

Anything specific you'd like me to dig into?