I read all 16 lines in `data/accruals_2025-12.csv` and checked each one against November. I didn't have the supporting documents, so everything below comes from the CSV alone.

**Totals:** December accruals are $133,234.98 against $96,864.95 in November, up $36,370.03 (+37.5%). The largest movements are AC-02 (+9,000), AC-05 (+5,629), AC-06 (+7,600, new) and AC-15 (+3,068). Items AC-13 to AC-16 (freight and logistics) are the other main upward drivers.

**Needs action**

1. **AC-14, Coastline fuel surcharge ($6,310.20): invoice already received (`Y`).** It should be booked through AP, not accrued. Confirm it isn't also in AP or in AC-13, or it is double-counted.
2. **AC-06, racking repair ($7,600): the basis is a PO.** A PO is a commitment, not a liability. Accrue only the portion of work completed by 12/31. The note says the repair was ordered after the inspection, so completion isn't evidenced.
3. **AC-07, Lanternfly catalogue design ($5,400): no `support_ref`, and the PO number is blank.** It has been open for 2 months at a flat amount. Confirm the milestone was delivered by year-end, since it's for a spring catalogue. If not, it is a prepayment or commitment, not an accrual.
4. **AC-16, Tallgrass inbound freight ($6,330): possible wrong account.** The note says these are pre-buy receipts, so the freight is likely part of inventory cost. Check whether it should be capitalised rather than expensed. The amount also rose 2.2x, so confirm the volume.
5. **AC-01, Harlow and Finch legal ($12,500): stale.** It is the same amount for 7 months, based on an estimate, and doesn't reverse. Get a current estimate or WIP letter from counsel and true it up.

**Worth a query**

- **AC-05, Palmetto temp labour ($9,842.60):** 2.3x November for "last two weeks". Tie it to the timesheets and check for a holiday or peak-season rate and for overlap with a billed period.
- **AC-11, Kingsley CAM ($6,750):** +46% on the "fourth-quarter estimate", and open 3 months. Compare it to the landlord's estimate and check that the accrual isn't a cumulative Q4 amount stacked on prior months.
- **AC-02, Brightline audit ($18,000):** double November's $9,000 because of the second interim visit. This looks consistent with the engagement letter, but confirm it is the cumulative amount, since the November accrual reverses.
- **AC-13 and AC-15, carrier and parcel ($18,640.35 and $11,420.75):** up 25% and 37%. These are plausibly seasonal, but reconcile them to the carrier log and manifest cut-off.

**Look fine:** AC-03, 04, 08, 09, 10 and 12 are all contract- or usage-based, have support references, and are within about ±5% of November. The interest accrual (AC-09) is slightly lower, as expected on an amortising loan.

If these are all corrected, the exposure from the items above is roughly $6.3k (AC-14) plus up to $7.6k (AC-06) and $5.4k (AC-07). Say so if you want me to build an adjusting-entry list or follow up on any of these.