I reviewed all 16 lines. December accruals total **$133,234.98**, up from $96,864.95 in November (+$36,370, about 38%). I only had the CSV, so I haven't checked any of this against invoices, contracts or the GL.

**Needs follow-up**

| Line | Issue |
|---|---|
| AC-14 Coastline fuel surcharge, $6,310.20 | `invoice_received = Y`, so this should already be in AP. Accruing it as well would double count. It is also the only line with a received invoice. Check whether AC-13 already includes the surcharge. |
| AC-06 Summit racking repair, $7,600 | The note says the repair was "ordered after the inspection". Accrue only if the work was done by 12/31. If it wasn't, remove it, because a PO alone is a commitment and not a liability. Also check whether it should be capitalized. |
| AC-16 Tallgrass inbound freight, $6,330 | Up 121%, from the pre-buy receipts. Inbound freight on inventory receipts normally goes to inventory cost, not expense, so check the account coding. 2110 is the same account as outbound freight. |
| AC-07 Lanternfly design milestone, $5,400 | There is no `support_ref`, although the basis is PO. It is flat for two months, so confirm the milestone was actually delivered. |
| AC-01 Harlow and Finch legal, $12,500 | This is a flat estimate that has been open 7 months. It is the only line with `reverses = N`. Get an updated estimate from counsel, and check whether it is cumulative or is being re-booked each month. |
| AC-05 Palmetto temp labour, $9,842.60 | Up 134% for "last two weeks", which is a short period. Tie it to the timesheets and check for overlap with the portion already invoiced or paid. |
| AC-11 Kingsley CAM estimate, $6,750 | Up 46% on a landlord estimate that has been open 3 months. Compare it to the landlord's statement. |
| AC-02 Brightline audit, $18,000 | This doubled to $18,000, and the note cites a second interim visit. Check that it doesn't overlap the November $9,000 and that the engagement letter supports the cumulative amount. |

**Other unusual movements**
- AC-15 Swiftway parcel: up 37% for one week of shipments. AC-13 Coastline freight rose 25% and the surcharge in AC-14 rose 25%. Compare these with December shipment volume.

**No concerns from the data**
AC-03, 04, 08, 09, 10 and 12 each have a support reference and move by under 3%. The exceptions are AC-04, which is flat, and AC-09, which falls slightly with the loan balance.

**Suggested next steps**
1. Resolve AC-14 and AC-06 first, since they could overstate expense.
2. Get support for AC-07.
3. Refresh the stale estimates (AC-01 and AC-11).

I can total the potential adjustments or draft questions for the owners (Tomas Herrera, Dana Whitfield, Marcus Oyelaran) if that would help.