I reviewed all 16 accruals in `data/accruals_2025-12.csv`. Most of the balance looks reasonable, but three items need to be resolved before close and four large increases need their support checked.

## Totals

| Account | Dec-25 | Nov-25 | Change |
|---|---:|---:|---:|
| 2100 | 90,533.68 | 65,662.70 | +24,870.98 |
| 2110 (freight) | 42,701.30 | 31,202.25 | +11,499.05 |
| **Total** | **133,234.98** | **96,864.95** | **+36,370.03 (+37.5%)** |

## Fix before close

1. **AC-14 Coastline Carriers fuel surcharge, 6,310.20: the invoice has already arrived** (`invoice_received = Y`, support is `CARRIER-INVOICE-DEC`). If the invoice is entered in AP, this cost is counted twice. Take the accrual out and record the invoice in AP instead. Also confirm that AC-13, the other Coastline accrual, doesn't overlap the same invoice.

2. **AC-07 Lanternfly Creative, 5,400.00: the support reference is blank.** The basis is "PO" but no PO number is given. The amount hasn't changed in two months and no invoice has come in. Ask Elena Brandt for the PO and for proof that the first milestone was delivered by 31 Dec. If it wasn't delivered, the cost hasn't been incurred and shouldn't be accrued.

3. **AC-01 Harlow and Finch legal fees, 12,500.00: this looks stale.** It's the only accrual that doesn't reverse, it's been open for 7 months, the amount is identical to November, and no invoice has been received. A flat estimate this old for an active dispute probably no longer reflects the actual costs. Ask Dana Whitfield to get a year-end letter from counsel covering fees incurred to date. Separately, check whether the lease dispute itself needs a contingency assessment or disclosure, apart from the legal fees.

## Large changes: check the support

| ID | Change | What to check |
|---|---|---|
| AC-05 Palmetto Staffing | +133.6% (+5,628.80) | Match the amount to `TIMESHEETS-DEC` hours × the contract rate. Both months say "last two weeks", so the jump comes from more hours, a higher rate, or both. |
| AC-16 Tallgrass inbound freight | +120.7% (+3,461.60) | The pre-buy explanation makes sense. However, inbound freight on inventory receipts should normally be capitalised into inventory cost, not expensed. Check which account the debit side goes to. |
| AC-02 Brightline audit | +100% (+9,000) | The engagement letter supports a second interim visit. Accrue only for fieldwork actually done by 31 Dec. The year-end audit work happens in 2026 and shouldn't be accrued now. |
| AC-11 Kingsley CAM | +46.1% (+2,130) | Rely on the landlord's estimate rather than extrapolating. Confirm whether 6,750 is the full Q4 amount or a cumulative figure, and why it's 3 months old. |
| AC-15 Swiftway parcel | +36.7% (+3,068.45) | Match to `PARCEL-MANIFEST`. Seasonal volume makes the increase plausible. |
| AC-13 Coastline freight | +24.9% (+3,719.25) | Match to `CARRIER-LOG-DEC` and make sure it doesn't overlap AC-14. |
| AC-06 Summit racking repair | New, 7,600 | A PO alone doesn't show the cost was incurred. Confirm the repair was finished by 31 Dec. Also check that it's a repair (expense) and not an improvement (capitalise). |

## Look fine

AC-03, AC-04, AC-08, AC-09, AC-10 and AC-12 are recurring items from contracts or usage. Each moved by 6% or less, has support listed and reverses next month. No action is needed beyond normal checks against the source documents.

All of this comes from the CSV alone. I didn't have the referenced support documents or the AP subledger, so I couldn't check any amounts against source.