:root{font-family:Arial,Helvetica,sans-serif;color:#182a43;background:#f2f5fa;font-size:16px;--blue:#1356ca;--navy:#122745;--line:#dce4ef;--muted:#5d6c80}*{box-sizing:border-box}body{margin:0;display:flex;min-height:100vh}button,input,select,textarea{font:inherit}button,.button{border:1px solid transparent;border-radius:8px;background:var(--blue);color:white;padding:11px 16px;cursor:pointer;font-weight:600;text-decoration:none;display:inline-flex;align-items:center;justify-content:center;gap:6px;font-size:.875rem;line-height:1.4}button:hover,.button:hover{filter:brightness(.94)}button:disabled{opacity:.45;cursor:not-allowed}.secondary{color:#294467;background:white;border-color:var(--line)}input,select,textarea{border:1px solid #bdcadd;border-radius:7px;background:white;color:#172c48;padding:11px 12px;max-width:100%;font-size:1rem}input:focus,select:focus,textarea:focus,button:focus-visible,a:focus-visible{outline:3px solid #80afff;outline-offset:2px}label{display:flex;flex-direction:column;gap:7px;font-size:.875rem;font-weight:600;line-height:1.5}label input,label select,label textarea{width:100%}a{color:var(--blue)}.sidebar{width:240px;flex-shrink:0;background:var(--navy);color:white;padding:30px 20px;position:fixed;inset:0 auto 0 0;display:flex;flex-direction:column;overflow:auto}.brand{display:flex;align-items:center;gap:12px;font-size:1.1rem;font-weight:800;letter-spacing:.06em}.brand small{display:block;font-size:.75rem;letter-spacing:.05em;margin-top:7px;color:#c4d5ef}.brandmark{background:#2168e5;border-radius:12px;padding:13px 10px;color:white;letter-spacing:0;font-size:1.15rem}nav{display:grid;gap:9px;margin-top:45px}.nav{background:transparent;color:#c9d8ec;justify-content:flex-start;padding:14px 12px;font-size:1rem}.nav.active{background:#254469;color:white}.sidebar-foot{margin-top:auto;padding-top:60px;font-size:.875rem;line-height:1.65;color:#c4d5ef}.sidebar-foot strong{color:white}.sidebar-foot a{color:#e5efff}.sidebar-foot p{font-size:.8rem}hr{border:0;border-top:1px solid #ffffff30;margin:20px 0}main{margin-left:240px;width:calc(100% - 240px);padding:30px 36px;max-width:1800px}header{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-bottom:26px}.eyebrow{font-size:.75rem;color:var(--blue);font-weight:bold;letter-spacing:.14em;margin:0 0 7px}h1{font-size:1.9rem;margin:0;letter-spacing:-.025em}h2{font-size:1.13rem;margin:0 0 20px;line-height:1.5}.stats{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-bottom:24px}.stats article{background:white;border:1px solid var(--line);border-top:3px solid #a6c2ec;border-radius:10px;padding:18px 22px}.stats article:first-child{border-top-color:var(--blue)}.stats span{display:block;color:var(--muted);font-size:.875rem}.stats strong{display:block;font-size:1.85rem;margin-top:10px;font-variant-numeric:tabular-nums}.card{background:white;border:1px solid var(--line);border-radius:12px;padding:24px;margin-bottom:24px}.workflow{display:grid;grid-template-columns:minmax(0,2.3fr) minmax(260px,1fr);gap:24px}.step{display:inline-flex;align-items:center;justify-content:center;width:27px;height:27px;border-radius:7px;background:#eaf1ff;color:var(--blue);margin-right:8px;font-size:.875rem}.formgrid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:17px}.wide{grid-column:1/-1}.upload{border:1px dashed #93b3e1;background:#f6f9ff;border-radius:10px;padding:20px;display:flex;flex-wrap:wrap;gap:16px;align-items:center}.upload label{width:100%;gap:0}.upload span{font-size:.875rem;font-weight:400;color:var(--muted)}.upload input{background:white;min-width:0;flex:1;width:220px;font-size:.875rem}.hint{color:var(--muted);font-size:.875rem;line-height:1.65}.formula{background:var(--navy);color:#fff}.tax-number{font-size:3.8rem;font-weight:700;color:#8bbaff}.tax-number span{font-size:1.8rem}.formula p{font-size:.875rem;line-height:1.8;color:#d6e3f5}.note{font-size:.875rem;line-height:1.65;border-left:3px solid #528eec;background:#edf4ff;color:#294569;padding:12px 14px;border-radius:0 6px 6px 0}.formula .note{background:#233e61;color:#e1edff}.section-head{display:flex;align-items:center;justify-content:space-between;gap:18px;margin-bottom:18px}.section-head h2{margin:0}.toolbar{display:flex;flex-wrap:wrap;gap:12px;align-items:center;margin:16px 0}.toolbar>input:not([type=file]){flex:1;min-width:220px}.check{display:flex;flex-direction:row;align-items:center;font-size:.875rem;font-weight:400;gap:10px}.check input{width:18px;height:18px;flex-shrink:0}.tablewrap{overflow:auto;max-height:540px;border:1px solid var(--line);border-radius:8px}table{width:100%;border-collapse:collapse;text-align:left;font-size:.875rem}th{background:#f5f8fc;color:#52647c;white-space:nowrap;font-weight:600;position:sticky;top:0;z-index:1}th,td{padding:13px 14px;border-bottom:1px solid #e9eef5;vertical-align:top;line-height:1.5}td small{display:block;color:var(--muted);font-size:.8rem;margin-top:4px}tbody tr:hover{background:#f9fbff}tr:last-child td{border-bottom:0}.num{text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}.empty{text-align:center;padding:40px;color:var(--muted)}.badge{display:inline-block;padding:3px 8px;border-radius:5px;font-size:.8rem;white-space:nowrap;background:#edf2f9;color:#45607b}.badge.company{background:#e7f0ff;color:#1558bd}.badge.household{background:#eaf5f4;color:#17685e}.warn{color:#935012;font-size:.8rem;max-width:320px}.warnbox{background:#fff7e8;border:1px solid #efd2a0;color:#794a18;border-radius:8px;padding:14px;line-height:1.65;font-size:.875rem;margin:14px 0}.pager{display:flex;gap:15px;align-items:center;justify-content:flex-end;margin-top:15px;font-size:.875rem;color:var(--muted)}.pager button{padding:5px 12px}.acknowledge{margin:18px 0}.totals{display:flex;flex-wrap:wrap;gap:16px;margin-bottom:18px;background:#edf4ff;padding:16px;border-radius:8px}.totals span{font-size:.875rem}.totals strong{display:block;margin-top:5px;font-size:1.2rem}footer{font-size:.8rem;color:var(--muted);margin:30px 0 10px;line-height:1.6}#message{position:sticky;top:12px;z-index:10;padding:15px 20px;margin-bottom:18px;border-radius:8px;background:#e4f4ed;border:1px solid #99cdb5;color:#205d41;white-space:pre-wrap;line-height:1.6}#message.error{background:#fff0ed;color:#923322;border-color:#e9b5ac}dialog{border:0;border-radius:14px;max-width:760px;width:calc(100% - 32px);max-height:90vh;overflow:auto;padding:26px;box-shadow:0 20px 80px #12274555}dialog::backdrop{background:#12274588}#resolveSelect{width:100%;margin:18px 0}dialog h2{margin:0}td button{padding:6px 10px;white-space:nowrap}.actions{display:flex;gap:6px}.danger{color:#aa3527;border-color:#eac6c0}#previewSummary:empty{display:none}[hidden]{display:none!important}body.busy{cursor:progress}body.busy button{pointer-events:none;opacity:.6}@media(min-width:1600px){main{padding:40px 48px}}@media(max-width:1100px){.sidebar{width:205px;padding:25px 15px}main{margin-left:205px;width:calc(100% - 205px);padding:24px}.workflow{grid-template-columns:1fr}.formula{display:none}.stats{gap:10px}.stats article{padding:15px}}@media(max-width:760px){body{display:block}.sidebar{position:static;width:100%;padding:16px 20px;display:block}.brand{font-size:1rem}.brand small{font-size:.7rem}.brandmark{padding:10px}nav{display:flex;margin-top:18px;gap:8px}.nav{padding:10px;font-size:.875rem;flex:1}.sidebar-foot{display:none}main{margin:0;width:100%;padding:20px 14px}header{align-items:flex-start}header button{padding:8px;font-size:.8rem}h1{font-size:1.5rem}.stats{grid-template-columns:repeat(2,1fr)}.stats strong{font-size:1.5rem}.card{padding:18px 14px}.formgrid{grid-template-columns:1fr}.section-head{flex-wrap:wrap}.upload{padding:15px}.toolbar>input{width:100%}.tablewrap{max-height:460px}th,td{padding:10px}dialog{padding:20px}.check{align-items:flex-start}footer{margin-bottom:20px}}
