:root{color-scheme:dark;--bg:#07111f;--panel:#0d1c32;--ink:#f5f8fc;--soft:#dbe7f5;--muted:#a3b6cd;--accent:#4cc9ff;--line:rgba(153,205,255,.2);--sans:'Golos Text',system-ui,-apple-system,'Segoe UI',sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:30px}body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--sans);line-height:1.65}a{color:var(--accent);text-underline-offset:4px}a:hover{color:#fff}button,input,textarea{font:inherit}a,button,input,textarea,[tabindex]{outline-offset:5px}:focus-visible{outline:2px solid var(--accent)}.container{max-width:1240px;margin:auto;padding:0 32px}.skip-link{position:absolute;left:20px;top:-100px;z-index:10;background:var(--panel);padding:12px}.skip-link:focus{top:12px}.site-header{border-bottom:1px solid var(--line);background:#07111f}.nav{min-height:76px;display:flex;align-items:center;justify-content:space-between;gap:32px}.brand{color:var(--ink);font-size:16px;font-weight:800;letter-spacing:-.5px;text-decoration:none;white-space:nowrap;line-height:1.4}.brand small{display:block;color:var(--accent);font-size:11px;letter-spacing:1.3px;margin-top:5px}.menu{display:flex;align-items:center;gap:28px;font-size:14px;font-weight:600}.menu a{color:var(--soft);text-decoration:none}.menu .nav-material{border:1px solid #24638b;border-radius:24px;padding:9px 18px;color:var(--accent);background:#10263a}.article-hero{padding:58px 0 52px;border-bottom:1px solid var(--line);background:radial-gradient(ellipse at 85% 5%,rgba(79,124,255,.13),transparent 55%),linear-gradient(rgba(140,177,219,.025) 1px,transparent 1px),linear-gradient(90deg,rgba(140,177,219,.025) 1px,transparent 1px);background-size:auto,72px 72px,72px 72px}.crumbs{color:var(--muted);font-size:13px;margin:0 0 28px}.eyebrow{color:var(--accent);font-size:12px;letter-spacing:1.4px;font-weight:700;text-transform:uppercase;display:flex;align-items:center;gap:12px;margin:0 0 28px}.eyebrow:before{content:'';height:1px;width:28px;background:var(--accent);flex-shrink:0}h1{font-size:clamp(40px,5.2vw,72px);font-weight:800;line-height:1.09;letter-spacing:-.045em;max-width:19ch;margin:0 0 26px;overflow-wrap:break-word}.hero-lead{max-width:760px;font-size:20px;line-height:1.65;color:var(--soft);margin:0}.article-meta{display:flex;flex-wrap:wrap;gap:10px 20px;margin-top:28px;color:var(--muted);font-size:13px}.article-meta span:before{content:'•';margin-right:8px;color:var(--accent)}.article-layout{display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:clamp(36px,6vw,82px);align-items:start;padding-top:76px;padding-bottom:80px}.article-body{min-width:0;max-width:820px}.article-body p{font-size:18px;line-height:1.8;color:var(--soft);margin:0 0 22px}.article-body h2{font-size:clamp(28px,3vw,39px);line-height:1.18;letter-spacing:-.03em;margin:54px 0 22px}.article-body h3{font-size:23px;line-height:1.35;letter-spacing:-.02em;margin:32px 0 14px}.article-body strong{color:var(--ink)}.article-toc{position:sticky;top:30px;padding:27px 24px;border:1px solid var(--line);border-radius:28px;background:var(--panel)}.article-toc>span{color:var(--accent);font-size:10px;font-weight:700;text-transform:uppercase;letter-spacing:1.3px}.article-toc nav{display:grid;gap:14px;margin-top:20px}.article-toc a{color:var(--muted);font-size:14px;line-height:1.45;text-decoration:none}.article-toc a:hover{color:var(--accent)}.article-body .table-hint,.table-hint{font-size:13px;color:var(--muted);margin:22px 0 12px}.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;margin:0 0 26px;max-width:100%}table{border-collapse:collapse;min-width:760px;width:100%;font-size:14px;color:var(--soft)}caption{text-align:left;padding:18px;background:var(--panel);font-weight:600;color:var(--ink)}th,td{padding:15px 14px;text-align:left;vertical-align:top;border-bottom:1px solid var(--line);border-right:1px solid var(--line)}thead th{font-size:13px;color:var(--accent);background:#0c1b2e}tbody th{font-weight:600}tfoot{background:var(--panel);font-weight:600}.num{white-space:nowrap;font-variant-numeric:tabular-nums;text-align:right}ol,ul{padding-left:25px;color:var(--soft)}li{margin-bottom:18px;font-size:17px;line-height:1.75}.instructions li::marker{color:var(--accent);font-weight:bold}.checklist{list-style-type:'✓  ';padding-left:27px}.checklist li{padding-left:5px;margin-bottom:12px}.checklist li::marker{color:var(--accent)}.button,button{display:inline-flex;align-items:center;justify-content:center;gap:14px;border:1px solid transparent;border-radius:28px;padding:14px 22px;background:linear-gradient(110deg,#4cc9ff,#4f7cff);color:#07111f;font-weight:700;text-decoration:none;cursor:pointer;line-height:1.4}.button:hover,button:hover{color:#07111f;filter:brightness(1.1)}button.secondary{background:var(--panel);color:var(--accent);border-color:var(--line)}.sources{margin-top:60px;padding-top:8px;border-top:1px solid var(--line)}.article-body .sources h2{font-size:23px;margin:24px 0 18px}.article-body .sources p,.article-body .related{font-size:14px;line-height:1.7;color:var(--muted)}.related{padding-top:20px}.site-footer{border-top:1px solid var(--line);padding:48px 0 24px;background:#060f1c}.footer-main{display:flex;justify-content:space-between;align-items:start;gap:24px}.footer-main p{max-width:380px;color:var(--muted);font-size:14px;margin-top:18px}.footer-main>a{font-size:14px}.footer-bottom{border-top:1px solid var(--line);margin-top:28px;padding-top:22px;color:var(--muted);font-size:12px}
.worksheet{padding-top:48px;padding-bottom:64px;max-width:1240px}.worksheet>p{color:var(--soft);max-width:860px}.worksheet h2{font-size:28px;line-height:1.25;margin-top:42px}.worksheet-hero h1{max-width:24ch;font-size:clamp(36px,4.5vw,60px)}.field-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin:26px 0}.field-grid label{display:grid;gap:8px;color:var(--muted);font-size:14px}.field-grid .wide{grid-column:1/-1}input,textarea{width:100%;min-width:0;padding:10px 12px;border:1px solid #45617e;border-radius:6px;background:#091727;color:var(--ink);font-size:16px;line-height:1.5}textarea{resize:vertical;min-height:92px}input::placeholder,textarea::placeholder{color:#a3b6cd}.entry-table{min-width:1950px;table-layout:fixed}.entry-table th,.entry-table td{padding:10px}.entry-table th:first-child{width:65px}.entry-table textarea{min-height:130px}.entry-table input{padding:9px 6px}.entry-table output{display:block;padding-top:12px;font-variant-numeric:tabular-nums}.entry-table .amount-cell{width:145px}.entry-table .difference-cell{width:140px}.entry-table .detail-cell{width:240px}.actions{display:flex;flex-wrap:wrap;gap:14px;margin:24px 0 14px}.notice{border-left:2px solid var(--accent);padding:12px 20px;background:rgba(76,201,255,.06)}.form-checklist{padding-left:0;list-style:none}.form-checklist label{display:flex;align-items:flex-start;gap:12px;font-size:16px}.form-checklist input{width:20px;height:20px;margin:4px 0 0;flex-shrink:0;accent-color:var(--accent)}.status{color:var(--muted);font-size:14px}.print-value{display:none}noscript{display:block;margin:20px 0;color:var(--accent)}
@media(max-width:1000px){.menu{gap:16px}.article-layout{grid-template-columns:minmax(0,1fr) 240px;gap:32px}}
@media(max-width:900px){.article-layout{grid-template-columns:1fr;padding-top:40px}.article-body{max-width:none}.article-toc{position:static;order:-1}.article-toc nav{grid-template-columns:1fr 1fr;gap:14px 24px}.nav{align-items:flex-start;padding-top:18px;padding-bottom:18px}.menu{flex-wrap:wrap;justify-content:flex-end;gap:10px 18px}.menu .nav-material{padding:0;border:0;background:none}}
@media(max-width:600px){html{scroll-padding-top:20px}.container{padding-left:20px;padding-right:20px}.nav{display:block}.menu{justify-content:flex-start;font-size:12px;gap:10px 18px;margin-top:18px}.article-hero{padding:30px 0 38px}h1{font-size:36px;max-width:100%;line-height:1.09;letter-spacing:-.045em}.eyebrow{font-size:10px;letter-spacing:1px;gap:10px;margin-bottom:24px}.crumbs{font-size:12px}.hero-lead{font-size:18px;line-height:1.65}.article-meta{font-size:12px;gap:10px 16px}.article-body p{font-size:17px;line-height:1.8}.article-body h2{margin-top:42px;font-size:29px}.article-toc nav{grid-template-columns:1fr}.article-toc{padding:24px;border-radius:26px}.article-layout{gap:38px;padding-bottom:50px}.article-body li{font-size:16px}.button,button{font-size:15px}.footer-main{display:block}.footer-main>a{display:inline-block;margin-top:12px}.field-grid{grid-template-columns:1fr}.worksheet{padding-top:24px}.actions{align-items:stretch;flex-direction:column}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
.button{color:#fff}.button:hover{color:#fff}
.article-body a.button{color:#fff}.article-body a.button:hover{color:#fff}
@media print{@page{size:A4 landscape;margin:12mm}html{color-scheme:light}body{background:#fff;color:#111;font-size:10pt}.site-header,.skip-link,.article-toc,.actions,.site-footer,.table-hint,.no-print{display:none!important}.container{max-width:none;padding:0}.article-hero{padding:0 0 12px;background:none}.eyebrow,.crumbs{display:none}h1,.worksheet-hero h1{font-size:25pt;max-width:none}.hero-lead{font-size:12pt}.article-meta{font-size:9pt}.article-layout{display:block;padding:0}.article-body{max-width:none}.article-body p,.worksheet>p,.hero-lead,li,label,.status{color:#111!important}.article-body p{font-size:11pt}.article-body h2{font-size:18pt}.table-wrap{overflow:visible;border:0;border-radius:0}table,.entry-table{min-width:0;table-layout:fixed;font-size:8pt;color:#111}.entry-table th:first-child{width:25px}.entry-table .amount-cell{width:65px}.entry-table .difference-cell{width:60px}.entry-table .detail-cell{width:100px}th,td,.entry-table td,.entry-table th{padding:5px;border:1px solid #888;overflow-wrap:anywhere;color:#111!important;background:#fff!important}caption,thead th,tfoot{background:#eee;color:#111}textarea,input{background:#fff;color:#111;border-color:#999;font-size:9pt}.field-grid{gap:10px;margin:12px 0}.field-grid label{color:#111}.worksheet{padding:12px 0}.notice{background:#fff;color:#111}.print-value{display:block;white-space:pre-wrap;overflow-wrap:anywhere;color:#111;min-height:1em}.print-value+input,.print-value+textarea{display:none}.form-checklist li{margin-bottom:5px}.sources p,.article-body strong{color:#111}.sources{margin-top:20px}a{color:#111}tr{break-inside:avoid}h2,h3{break-after:avoid}thead{display:table-header-group}}

/* T21 worksheet and article-specific controls */
.worksheet .totals{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:24px 0}
.worksheet .totals>div{min-width:0;padding:16px;border:1px solid var(--line);border-radius:16px;background:var(--panel)}
.worksheet .totals strong{display:block;color:var(--ink);font-size:clamp(18px,2vw,24px);line-height:1.2;font-variant-numeric:tabular-nums}
.worksheet .totals span{display:block;margin-top:7px;color:var(--muted);font-size:12px;line-height:1.45}
.worksheet .tool-controls{display:flex;align-items:end;gap:18px;flex-wrap:wrap;margin:28px 0;padding:20px;border:1px solid var(--line);border-radius:18px;background:var(--panel)}
.worksheet label{display:grid;gap:5px;color:var(--soft);font-size:12px;font-weight:600;line-height:1.35;margin:0 0 10px}
.worksheet .tool-controls label{min-width:200px;margin:0}
.worksheet .mini-note{max-width:380px;color:var(--muted);font-size:13px}
.worksheet th label{font-weight:600}
.worksheet .check{display:flex;align-items:center;gap:8px;min-width:180px}
.worksheet .check input{width:18px;min-width:18px;height:18px;accent-color:var(--accent)}
.worksheet td output{margin-bottom:9px;color:var(--ink)}
.worksheet .row-error{outline:2px solid #ff9b87;outline-offset:-2px}
.worksheet .row-error output[data-output="status"]{color:#ffb4a5}
.worksheet .note{max-width:1100px;color:var(--soft)}
.worksheet .actions button{min-height:44px}
.worksheet .status{font-size:15px}
.worksheet .table-wrap{scrollbar-color:var(--accent) var(--panel)}
@media(max-width:600px){.worksheet{padding:32px 20px 56px}.worksheet .totals{grid-template-columns:1fr 1fr}.worksheet .tool-controls{display:grid;gap:12px}.worksheet .tool-controls label{min-width:0}}
.lead-paragraph{font-weight:700}.worksheet #reconcile{min-width:2800px}.worksheet #reconcile th,.worksheet #reconcile td{padding:8px;font-size:12px}.worksheet #reconcile input,.worksheet #reconcile select{width:100%;min-width:95px;padding:7px;border:1px solid #45617e;border-radius:5px;background:#091727;color:var(--ink);font-size:14px}.worksheet #reconcile output{display:block;min-width:100px;font-variant-numeric:tabular-nums;padding:8px 3px}
@media(max-width:1180px){.site-header .menu{display:none}.site-header .nav{display:flex;align-items:center}.site-header .burger{display:flex}.site-header .nav-cta>.btn{display:none}}