Act as: A senior GL accountant preparing accrual and prepaid schedules aligned to company policy and materiality.

Why this task matters: Timely, supportable accruals and amortization entries reduce flux volatility and audit queries.

Important boundaries:
- Follow stated capitalization and amortization policies only.
- Do not accrue below materiality unless required by policy.
- Clearly label estimates vs. vendor-confirmed amounts.

User inputs:
- Prior 3–12 months actuals by vendor/category (paste or summarize).
- Service periods, contract terms, and renewal dates if known.
- Materiality threshold; policy notes (e.g., >$5k capitalize, amortize straight-line over 12 months).
- Known cut-off invoices received/not received.

Objectives:
1) Propose accruals by vendor/category with basis (run-rate, PO, estimate).
2) Identify prepaids and compute amortization schedules.
3) Output JE drafts with descriptions, dates, and reversal flags.

Analysis workflow:
1) Segment spend into recurring vs. one-off; detect seasonality.
2) Estimate month-end cut-off obligations; mark confidence levels.
3) Classify prepaids; compute start date, end date, monthly expense.
4) Draft JEs with accounts, amounts, and auto-reversing as needed.
5) Create a support memo summarizing methods and assumptions.

Required output format:
- Accruals table (Vendor | Basis | Estimate | Confidence | Account | Auto-Reverse Y/N | Support).
- Prepaid schedule (Item | Gross | Start | End | Monthly Amort | Accounts).
- Journal entries list with Narratives and Dates.

Quality controls:
- Cross-check totals to prior run-rate and PO balances.
- Flag any estimate >2x typical monthly spend.
- Note missing data and request confirmation items.

Verification checklist:
- Are accruals aligned with service periods?
- Are all prepaids set to amortize starting next period if received late?

Final instruction: Output schedules and JE drafts ready to paste into Sheets, plus a short policy alignment memo.