:root{color-scheme:light;--ink:#102a43;--muted:#486271;--accent:#075985;--line:#cbd5e1;--paper:#fff;--soft:#f0f7fa;--warn:#fff7e8}*{box-sizing:border-box}body{margin:0;background:#f8fafc;color:var(--ink);font:1rem/1.6 system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}main{max-width:1120px;margin:auto;padding:36px 24px 60px}a{color:var(--accent);text-underline-offset:3px}a:hover{text-decoration-thickness:2px}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #0369a1;outline-offset:3px}.skip{position:absolute;left:-10000px}.skip:focus{left:12px;top:12px;padding:10px;background:white;z-index:5}.brand{font-size:.9rem;font-weight:700}.eyebrow{color:var(--accent);font-size:.8rem;font-weight:750;text-transform:uppercase;letter-spacing:.09em}h1{font-size:clamp(1.9rem,5vw,2.7rem);line-height:1.17;letter-spacing:-.025em;max-width:900px}h2{font-size:1.5rem;margin-top:36px}h3{font-size:1.12rem;margin-top:0}p{max-width:900px}.lede{font-size:1.15rem;max-width:900px}.muted,small{color:var(--muted)}nav{display:flex;flex-wrap:wrap;gap:10px 24px;padding:16px 0;margin:24px 0;border-block:1px solid var(--line)}.notice{padding:16px 20px;background:var(--soft);border-left:4px solid var(--accent);margin:22px 0}.warning{background:var(--warn);border-color:#9a5a00}.actions{display:flex;flex-wrap:wrap;gap:12px;margin:20px 0}button,.button{display:inline-flex;align-items:center;justify-content:center;min-height:44px;border:1px solid var(--accent);border-radius:7px;padding:10px 16px;background:var(--accent);color:white;font:inherit;font-weight:650;cursor:pointer;text-decoration:none}button.secondary{background:white;color:var(--accent)}button:hover,.button:hover{background:#0c4a6e;color:white}.grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.card,fieldset{margin:0;padding:22px;border:1px solid var(--line);border-radius:10px;background:white;min-width:0}fieldset legend{font-weight:750;padding:0 7px}.fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.field{display:flex;flex-direction:column;gap:5px}.field.wide{grid-column:1/-1}label{font-size:.92rem;font-weight:650}input,select,textarea{min-height:44px;width:100%;padding:9px 10px;border:1px solid #94a3b8;border-radius:5px;background:white;color:var(--ink);font:inherit}input[type=checkbox]{width:20px;min-height:20px;height:20px;accent-color:var(--accent)}textarea{min-height:80px;resize:vertical}input[aria-invalid=true]{border:2px solid #b91c1c}small{font-size:.82rem}output{display:block}.totals{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.total{padding:18px;background:var(--soft);border-radius:8px}.total strong{display:block;font-size:1.5rem;line-height:1.3;margin-top:8px}.scroll{overflow:auto}table{width:100%;border-collapse:collapse;font-size:.93rem;background:white}th,td{padding:11px 12px;text-align:left;vertical-align:top;border-bottom:1px solid var(--line)}th{background:var(--soft)}td.number,th.number{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}caption{text-align:left;font-weight:700;padding:8px 0}li{margin:7px 0}.flow{list-style:none;margin:14px 0;padding:0;display:flex;flex-wrap:wrap;gap:8px}.flow li{margin:0;display:flex;align-items:center;gap:8px;font-size:.9rem}.flow span{display:block;background:#edf4f8;border:1px solid #b6cbd8;border-radius:6px;padding:9px 12px}.flow li:not(:last-child)::after{content:"→";color:var(--accent);font-size:1.2rem}.check{display:flex;gap:10px;align-items:flex-start;margin:13px 0}.check label{font-weight:500}.line{min-height:44px;border-bottom:1px solid var(--line)}.method{font-size:.92rem}.status{font-weight:700}footer{margin-top:38px;padding-top:20px;border-top:1px solid var(--line);font-size:.9rem}.print-only{display:none}[hidden]{display:none!important}@media(max-width:720px){main{padding:24px 16px 45px}.grid,.totals{grid-template-columns:1fr}.fields{gap:14px}.card,fieldset{padding:17px}th,td{padding:9px}.flow{display:block}.flow li{margin-bottom:8px}.flow li:not(:last-child)::after{content:"↓"}}@media(max-width:420px){.fields{grid-template-columns:1fr}}@media print{body{background:white;font-size:10pt;color:#000}main{max-width:none;padding:0}h1{font-size:24pt}h2{font-size:16pt;break-after:avoid}h3{break-after:avoid}nav,.actions,.no-print,.skip{display:none!important}.print-only{display:block}.grid,.fields{gap:10px}.card,fieldset{border:1px solid #999;padding:12px;break-inside:avoid}.notice{border-color:#555;background:#f4f4f4}.total{background:#f4f4f4}a{color:#000}input,textarea,select{border:1px solid #999;min-height:26px;padding:4px;background:#fff;color:#000}.scroll{overflow:visible}table{font-size:9pt}tr{break-inside:avoid}.flow span{background:#f3f3f3}.muted,small{color:#333}footer{margin-top:20px}.totals{grid-template-columns:repeat(3,minmax(0,1fr))}}