:root{--ink:#142d3a;--muted:#455e68;--paper:#f6f5ef;--line:#ccd6d2;--mint:#d9f2e5;--green:#176547;--orange:#b45025;--white:#fff;--navy:#142d3a}*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--ink);font-family:system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;font-size:16px;line-height:1.65}a{color:var(--green);text-underline-offset:3px}a:hover{text-decoration-thickness:2px}button,input,select{font:inherit}button{cursor:pointer;background:var(--navy);color:white;border:1px solid var(--navy);border-radius:6px;padding:9px 14px;font-weight:650;line-height:1.3}button:hover{background:var(--green)}button.secondary{background:white;color:var(--ink);border-color:var(--line)}button.small{font-size:13px;padding:6px 9px}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #b45025;outline-offset:3px}input,select{width:100%;min-width:0;border:1px solid #82978e;border-radius:5px;background:white;color:var(--ink);padding:9px 10px;line-height:1.25}input[aria-invalid=true]{border-color:#b02222;background:#fff3f1}input[type=checkbox]{width:20px;height:20px;accent-color:var(--green)}label{display:block;font-size:14px;font-weight:600}label input,label select{margin-top:5px}h1{font-size:clamp(2rem,4vw,3.1rem);letter-spacing:-.04em;line-height:1.1;margin:12px 0 20px}h2{font-size:1.45rem;line-height:1.25;margin:32px 0 14px}h3{font-size:1.06rem;line-height:1.35}p{margin:14px 0}.wrap{max-width:1120px;margin:auto;padding:0 24px}.topbar{background:var(--navy);color:white;border-bottom:4px solid #a6dfbe}.brand{display:inline-flex;align-items:center;gap:10px;color:white;text-decoration:none;font-weight:750;letter-spacing:.01em}.brand-mark{display:grid;place-items:center;width:30px;height:30px;border:1px solid #90baa8;border-radius:5px;font-family:monospace;background:#23483d;color:#d9f2e5}.header-row{min-height:72px;display:flex;align-items:center;justify-content:space-between;gap:20px}.header-row nav{display:flex;gap:24px}.header-row nav a{color:white;text-decoration:none;font-size:14px}.skip{position:absolute;left:-9999px}.skip:focus{left:10px;top:10px;background:white;padding:12px;z-index:2}main{padding-top:26px;padding-bottom:32px}.eyebrow{font-family:monospace;font-size:12px;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin:0}.crumb{font-size:13px;margin-bottom:18px}.tool{border:1px solid #9ab0a3;border-radius:12px;overflow:hidden;background:white;box-shadow:0 8px 28px #142d3a09}.tool-head{padding:18px 22px;background:var(--mint);display:flex;justify-content:space-between;align-items:center;gap:16px;border-bottom:1px solid #adc7b8}.tool-head strong{font-size:16px}.tool-head span{font-size:12px;color:var(--muted)}.tool-body{padding:22px}.balance-grid,.two-col{display:grid;grid-template-columns:1fr 1fr;gap:24px}.side-title{display:flex;gap:8px;align-items:center;font-weight:700;font-size:15px;margin:18px 0 10px}.side-title span{background:var(--ink);color:white;width:24px;height:24px;border-radius:4px;text-align:center;font-family:monospace}.field-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}.entry-list{padding-bottom:10px}.entry{display:grid;grid-template-columns:minmax(0,1fr) minmax(85px,.7fr) auto;gap:8px;align-items:end;margin:9px 0}.entry label{font-size:12px}.entry button{height:38px}.entry.register{grid-template-columns:minmax(0,1fr) minmax(80px,.7fr) 65px auto}.check-label{display:flex;flex-direction:column;align-items:center;font-size:12px}.check-label input{margin-top:12px;margin-bottom:8px}.actions{display:flex;flex-wrap:wrap;gap:9px;margin-top:18px}.hint{font-size:13px;color:var(--muted);margin:9px 0}.result{border-top:1px solid var(--line);background:#edf7f1;padding:20px 22px;min-height:150px}.result-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.result-label{display:block;font-size:12px;color:var(--muted)}.result-value{font-family:ui-monospace,SFMono-Regular,Consolas,monospace;font-size:24px;font-weight:700;line-height:1.5;overflow-wrap:anywhere}.status{display:inline-block;border:1px solid #9bb8a4;padding:3px 9px;border-radius:5px;font-size:13px;margin-top:12px;background:white}.status.bad{color:#983b1c;border-color:#c89d8b}.error{color:#a0231e;font-weight:600}.storage{font-size:12px;color:var(--muted);padding:8px 22px;background:white;border-top:1px solid var(--line)}.ad-slot{min-height:90px;margin:20px 0;border-radius:8px;background:#eceee9}.content-layout{display:grid;grid-template-columns:minmax(0,1fr) 245px;gap:42px}.article{max-width:780px;min-width:0}.intro{font-size:17px}.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:8px}table{border-collapse:collapse;width:100%;font-size:14px;background:white}th,td{padding:12px 14px;text-align:left;border-bottom:1px solid var(--line)}thead{background:#e6ece6}td.money{text-align:right;font-family:ui-monospace,monospace;white-space:nowrap}tr.total{font-weight:750;background:var(--mint)}.formula{background:#e9ece6;border-left:4px solid var(--green);padding:16px;font-family:ui-monospace,monospace;font-size:14px;overflow-wrap:anywhere}details.faq{padding:14px 0;border-bottom:1px solid var(--line)}summary{cursor:pointer;font-weight:650}aside{padding-top:24px}.aside-box{border-top:4px solid var(--ink);padding-top:14px;font-size:14px}.aside-box a{display:block;padding:9px 0;border-bottom:1px solid var(--line)}.source-list{padding-left:20px;font-size:14px}.source-list li{margin:10px 0}.date{font-size:12px;color:var(--muted)}.tool-cards{display:grid;grid-template-columns:1fr 1fr;gap:12px}.tool-card{background:white;border:1px solid var(--line);padding:16px;border-radius:8px;text-decoration:none}.tool-card strong{display:block}.tool-card span{font-size:13px;color:var(--muted)}footer{background:var(--navy);color:#d9e6df;padding:26px 0;font-size:13px}footer a{color:#d9e6df}footer nav{display:flex;flex-wrap:wrap;gap:22px}.check-item{display:flex;align-items:flex-start;gap:12px;padding:16px 0;border-bottom:1px solid var(--line);font-size:15px}.check-item input{flex:none;margin-top:3px}.check-item small{display:block;font-weight:400;color:var(--muted)}progress{width:100%;accent-color:var(--green);height:12px}.print-sheet{margin:22px 0;padding:22px;background:white;border:1px solid var(--line)}.blank-line{height:36px;border-bottom:1px solid #80948a}.print-only{display:none}.noscript{padding:15px;background:#fff4db}.paper-title{font-size:20px;font-weight:700}.toolbar-note{font-size:12px}.text-page{max-width:760px}.sidebar-ad{min-height:250px}
@media(max-width:750px){.wrap{padding:0 16px}.header-row{min-height:62px;gap:12px}.brand{font-size:14px}.header-row nav{gap:12px}.header-row nav a{font-size:12px}main{padding-top:20px}h1{font-size:32px;margin:8px 0 18px}.balance-grid,.two-col,.content-layout{grid-template-columns:1fr}.balance-grid{gap:12px}.tool-head{padding:13px 15px;align-items:flex-start}.tool-head span{max-width:120px;text-align:right}.tool-body{padding:16px}.result{padding:16px}.result-grid{grid-template-columns:1fr 1fr}.result-value{font-size:21px}.entry.register{grid-template-columns:minmax(0,1fr) minmax(72px,.75fr) 48px auto;gap:6px}.entry button{padding:6px}.content-layout{gap:8px}aside{padding-top:6px}.sidebar-ad{min-height:90px}.tool-cards{grid-template-columns:1fr}.field-grid{gap:12px}.intro{font-size:16px}th,td{padding:10px}.storage{padding:9px 16px}}
@media print{body{background:white;font-size:11pt;color:black}.topbar,.ad-slot,footer,.actions,.crumb,aside,.storage,.tool-cards,.screen-only,.faq,.eyebrow{display:none!important}.wrap{max-width:none;padding:0}main{padding:0}h1{font-size:24pt}.tool{border:1px solid #999;box-shadow:none;border-radius:0;break-inside:avoid}.tool-head,.result{background:white}.tool-body{padding:12px}.balance-grid{grid-template-columns:1fr 1fr}.content-layout{display:block}.article{max-width:none}.print-only{display:block}input,select{border:1px solid #999;padding:4px}button{display:none}a{color:black}details p{display:block}.print-sheet{break-inside:avoid}.entry{grid-template-columns:1fr 1fr}.entry.register{grid-template-columns:1fr 1fr 70px}.source-list{font-size:9pt}}