:root{--ink:#111719;--muted:#5b6871;--line:#dfe5e8;--wash:#f1f5f7;--accent:#244e66;font-family:Pretendard,-apple-system,BlinkMacSystemFont,'Apple SD Gothic Neo',sans-serif;color:var(--ink);background:#fff}*{box-sizing:border-box}body{margin:0}a{color:inherit;text-underline-offset:4px}button,input,select{font:inherit}button,a,input,select{outline-offset:4px}button{cursor:pointer}header{height:88px;border-bottom:1px solid var(--line);display:flex;align-items:center;gap:30px;padding:0 5vw}header>a:last-child{margin-left:auto;font-size:13px}.brand{font-size:23px;text-decoration:none;letter-spacing:-1px}.brand strong{font-weight:400;color:var(--muted)}#mode{padding:6px 12px;border:1px solid var(--line);font-size:12px}.layout{display:grid;grid-template-columns:235px minmax(0,1fr);max-width:1600px;margin:auto;min-height:80vh}aside{border-right:1px solid var(--line);padding:44px 24px}nav{display:flex;flex-direction:column;gap:8px}nav button{padding:15px 12px;text-align:left;border:0;background:transparent;color:var(--muted);font-size:15px}nav button[aria-current=page]{background:var(--wash);color:var(--ink);font-weight:650}.eyebrow{font-size:11px;letter-spacing:2px;font-weight:600;color:var(--muted);margin:0 0 24px}.side-note{margin-top:80px;font-size:12px;line-height:1.8;color:var(--muted)}main{padding:55px clamp(24px,5vw,90px);min-width:0}h1{font-size:clamp(32px,4vw,58px);font-weight:500;letter-spacing:-2.5px;margin:0 0 22px;line-height:1.18}#intro{font-size:16px;color:var(--muted);line-height:1.8;margin-bottom:42px}h2{font-size:22px;font-weight:500;letter-spacing:-.6px;margin:30px 0 18px}h3{font-size:18px;font-weight:550;margin:0 0 8px}.metrics{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--ink);border-bottom:1px solid var(--line);margin:32px 0}.metric{padding:26px 20px 26px 0}.metric+.metric{padding-left:25px;border-left:1px solid var(--line)}.metric strong{display:block;font-size:38px;font-weight:400;letter-spacing:-1px;margin-top:15px}.metric small{color:var(--muted);font-size:13px}.row{display:flex;gap:20px;align-items:center;padding:24px 0;border-bottom:1px solid var(--line)}.row .body{flex:1;min-width:0}.row p{font-size:13px;color:var(--muted);margin:8px 0;overflow-wrap:anywhere}.row .date{width:78px;color:var(--muted);font-variant-numeric:tabular-nums}.row .date strong{display:block;font-size:25px;color:var(--ink);font-weight:400}.pill{font-size:12px;padding:5px 8px;background:var(--wash);white-space:nowrap}.action{border:1px solid var(--line);padding:10px 16px;background:white;color:var(--ink);font-size:13px;text-decoration:none;display:inline-block}.primary{background:var(--ink);color:white;border-color:var(--ink)}.empty{padding:38px 24px;background:var(--wash);color:var(--muted);line-height:1.9}.toolbar{display:flex;gap:12px;align-items:center;justify-content:space-between;flex-wrap:wrap;margin:20px 0}.table-wrap{overflow:auto}table{border-collapse:collapse;width:100%;font-size:14px;white-space:nowrap}th,td{padding:18px 13px;border-bottom:1px solid var(--line);text-align:left}th{font-weight:500;color:var(--muted);font-size:12px}.number{text-align:right;font-variant-numeric:tabular-nums}.calendar{display:grid;grid-template-columns:repeat(7,minmax(0,1fr));border-top:1px solid var(--line);border-left:1px solid var(--line)}.day{min-height:95px;padding:10px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);font-size:13px}.day span{display:block;background:var(--wash);margin-top:9px;padding:5px;font-size:11px;line-height:1.5}.week{padding:12px;border-right:1px solid var(--line);text-align:center;font-size:12px;color:var(--muted)}dialog{border:1px solid var(--line);max-width:620px;width:calc(100% - 32px);padding:30px}dialog::backdrop{background:#18263355}#close{float:right;border:0;background:none;padding:8px}form{display:grid;gap:16px;clear:both}label{display:grid;gap:7px;font-size:13px}input,select{width:100%;padding:12px;border:1px solid var(--line);background:white}#notice:not(:empty){background:var(--wash);padding:15px 20px;margin-bottom:24px;line-height:1.6}footer{border-top:1px solid var(--line);padding:28px 5vw;color:var(--muted);font-size:12px;display:flex;justify-content:space-between}.skip{position:absolute;left:-9999px}.skip:focus{left:20px;top:20px;background:white;padding:10px;z-index:99}@media(max-width:760px){header{height:70px;gap:14px;padding:0 20px}header>a:last-child{font-size:11px}.brand{font-size:19px}.layout{display:block}aside{padding:14px 16px;border-right:0;border-bottom:1px solid var(--line)}aside .eyebrow,.side-note{display:none}nav{flex-direction:row;overflow:auto;gap:2px}nav button{white-space:nowrap;font-size:12px;padding:12px 10px}main{padding:35px 20px}h1{letter-spacing:-1.6px}.metric{padding:18px 10px 18px 0}.metric+.metric{padding-left:12px}.metric strong{font-size:30px}.row{gap:12px;flex-wrap:wrap}.row .date{width:55px}.row h3{font-size:16px}.calendar{display:none}.day{min-height:70px}.pill{font-size:11px}footer{padding:24px 20px}}@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}}

fieldset{border:1px solid var(--line,#dce1e5);padding:24px;max-width:680px}legend{padding:0 8px}fieldset label{display:block;margin:14px 0}fieldset input,fieldset select{display:block;width:100%;max-width:560px;margin-top:8px}fieldset h2{margin-top:32px}
#desk-questions{margin:24px 0 32px;border-bottom:1px solid #dce1e3;padding-bottom:20px}#desk-question{flex:1;min-width:180px}#desk-answer:empty{display:none}.preserve{white-space:pre-wrap}.money-bars{display:grid;gap:14px;margin:20px 0 32px}.money-bars button{background:none;border:0;text-align:left;padding:0;cursor:pointer}.money-bars span{display:block;margin-bottom:6px}.money-bars i{display:block;height:12px;background:#718b99;max-width:100%}.money-bars button+button i{background:#b1bec4}textarea{width:100%;min-height:100px;padding:10px;border:1px solid #dce1e3;font:inherit}.warning{color:#984f21}
#document-review-flow{margin:0 0 48px;padding:24px 0;border-bottom:1px solid var(--line)}#document-review-flow>p{color:var(--muted);line-height:1.8}.guided-columns{display:grid;grid-template-columns:minmax(210px,.8fr) minmax(280px,1.3fr);gap:24px;align-items:start}.sample-receipt{background:#f4f5f5;border:1px solid var(--line);padding:28px;border-radius:3px;font-size:14px}.sample-receipt dl{display:grid;grid-template-columns:1fr 1fr;gap:12px}.sample-receipt dd{margin:0;text-align:right}.sample-receipt p{line-height:1.8}.review-card{padding:28px;border:1px solid var(--line);border-radius:8px;background:white;margin:0 0 20px}.review-card h3{overflow-wrap:anywhere;font-size:18px}.review-card p{line-height:1.7;color:var(--muted)}.review-prompt{padding:20px;background:var(--wash);margin:20px 0}.review-prompt strong{line-height:1.7}.review-actions{display:flex;flex-wrap:wrap;gap:9px}.review-actions form{width:100%}.review-actions .action{margin:0}.review-fields{font-size:14px}.review-fields>div{display:grid;grid-template-columns:120px 1fr;gap:14px;padding:8px 0;border-bottom:1px solid var(--line)}.review-fields dd{margin:0;overflow-wrap:anywhere}@media(max-width:800px){.guided-columns{grid-template-columns:1fr}.sample-receipt{display:block!important}.review-card{padding:20px}.review-fields>div{grid-template-columns:100px 1fr}header{height:auto;min-height:70px;flex-wrap:wrap;padding-top:15px;padding-bottom:15px}}

.completion-summary,.completion-candidate{border:1px solid #d6dce0;padding:18px;margin:16px 0}.completion-candidate h3{overflow-wrap:anywhere}.completion-candidate .action{margin:4px}#completion-options{overflow:visible}#completion-result input[type=radio],#completion-result input[type=checkbox],#completion-metadata input[type=checkbox]{width:auto;display:inline-block;margin-right:8px}.completion-candidate label{margin-top:12px}