I reviewed all 16 lines. December accruals total **$133,234.98**, up $36,370 (+38%) from November's $96,864.95. Account 2100 is $90,533.68 and account 2110 (freight) is $42,701.30. Most of the increase has a plausible cause, but five items need fixing or confirming before close. I worked only from the CSV and didn't check any support documents.

## Fix before close

**AC-14 Coastline Carriers fuel surcharge, $6,310.20.** The invoice has been received (`invoice_received = Y`) and the support is `CARRIER-INVOICE-DEC`. That makes it a payable, not an accrual. If the invoice is already in AP, this cost is being counted twice. Move it to AP or remove the accrual.

**AC-07 Lanternfly Creative, $5,400.00.** The basis is a PO, but there's no PO number in `support_ref`. It's also the same amount as November, with two months open and no invoice. Get the PO number and confirm the first milestone was delivered by Dec 31. If it wasn't, nothing should be accrued yet.

**AC-01 Harlow and Finch LLP legal fees, $12,500.00.** This line looks stale. It's an estimate that doesn't reverse, it has been open for 7 months, the amount hasn't changed, and no invoice has arrived. If it covers fees as work is done, the amount should change from month to month. If it's really an estimate of the lease dispute outcome, it's a contingency (ASC 450 assessment and disclosure), not a fee accrual. Get an updated estimate or a year-end letter from counsel.

## Confirm before close

**AC-06 Summit Facility Services racking repair, $7,600.00 (new).** A PO on its own isn't a liability. Accrue this only if the repair was finished by Dec 31. If it was only partly done, accrue the share that was completed.

**AC-16 Tallgrass Logistics inbound freight, $6,330.00 (+121%).** Freight on inventory receipts should be added to inventory cost, not expensed. That matters more here because these were extra purchases made before a vendor price increase, so much of the stock will still be on hand at year end. Check what the other side of this entry was booked to.

**AC-02 Brightline Audit Partners, $18,000.00 (+100%).** The note says a second interim visit happened in December, which explains the increase. Check the amount against the engagement letter's fee schedule. Accrue only for fieldwork actually done in FY25, not the full year-end audit fee.

## Review for size

| ID | Vendor | Change | Check |
|---|---|---|---|
| AC-05 | Palmetto Staffing | +$5,629 (+134%) | Match the hours and rates to December timesheets. The note says two weeks; confirm November's figure covered the same length of time. |
| AC-11 | Kingsley Property | +$2,130 (+46%), 3 months open | Confirm whether $6,750 is the full Q4 amount or a running total, and get the landlord's Q4 statement. |
| AC-15 | Swiftway Parcel | +$3,068 (+37%) | Match to the parcel manifest. A year-end peak is plausible. |
| AC-13 | Coastline Carriers | +$3,719 (+25%) | Match to the carrier log, and make sure the fuel surcharge isn't also included here (see AC-14). |

## Look reasonable

These lines are close to November and have the expected support: AC-03 electricity, AC-04 software licences, AC-08 telecom, AC-09 loan interest (the small decrease fits a loan that's being paid down), AC-10 health premium (+1.6%) and AC-12 waste removal.

One note on ownership: Tomas Herrera owns 7 of the 16 lines, including almost all of the freight accrual. A second reviewer for account 2110 would be worthwhile.