:root{color-scheme:light;--page: oklch(97% .008 82);--surface: oklch(99% .006 92);--surface-strong: oklch(94.5% .014 145);--ink: oklch(22% .018 72);--muted: oklch(44% .018 72);--subtle: oklch(58% .015 72);--rule: oklch(84% .018 92);--accent: oklch(42% .082 162);--accent-strong: oklch(31% .072 162);--accent-soft: oklch(92% .042 162);--warning: oklch(45% .108 62);--warning-soft: oklch(94% .04 72);--danger: oklch(45% .11 28);--danger-soft: oklch(94% .035 28);--success: oklch(42% .085 142);--focus: oklch(58% .12 162);--shadow: 0 18px 44px oklch(35% .03 85 / .09);--radius: 8px;--space-xs: .25rem;--space-sm: .5rem;--space-md: .75rem;--space-lg: 1rem;--space-xl: 1.5rem;--space-2xl: 2rem;font-family:-apple-system,BlinkMacSystemFont,Segoe UI,system-ui,sans-serif;font-kerning:normal}*{box-sizing:border-box}html{background:var(--page);color:var(--ink);scroll-behavior:smooth;scroll-padding-top:5rem}body{margin:0;min-width:320px;overflow-x:clip;background:linear-gradient(180deg,oklch(98.5% .007 92),var(--page) 34rem),var(--page);color:var(--ink);font-size:1rem;line-height:1.5}button,input,select{font:inherit}button,label,select,input{min-height:2.75rem}button:focus-visible,input:focus-visible,select:focus-visible,a:focus-visible{outline:3px solid color-mix(in oklch,var(--focus),transparent 18%);outline-offset:2px}.file-picker:focus-within,.currency-input:focus-within{outline:3px solid color-mix(in oklch,var(--focus),transparent 18%);outline-offset:2px}.skip-link{position:absolute;top:var(--space-lg);left:var(--space-lg);z-index:10;padding:var(--space-sm) var(--space-md);border:1px solid var(--rule);border-radius:var(--radius);background:var(--surface);transform:translateY(-180%)}.skip-link:focus{transform:translateY(0)}.site-header{display:grid;gap:var(--space-xl);width:calc(100vw - 2rem);max-width:1420px;margin:0 auto;padding:var(--space-2xl) 0 var(--space-xl)}.site-header>*,.workspace>*,.workflow>*,.report>*,.panel>*{min-width:0}.eyebrow,.section-kicker{margin:0 0 var(--space-sm);color:var(--accent-strong);font-size:.76rem;font-weight:760;letter-spacing:.08em;text-transform:uppercase}h1,h2,p{margin-top:0}h1,h2,p,span,strong{overflow-wrap:anywhere}h1{max-width:14ch;margin-bottom:var(--space-sm);font-size:2.35rem;line-height:1.04;letter-spacing:0}h2{margin-bottom:var(--space-sm);font-size:1.08rem;line-height:1.2}.lede,.muted,.empty-state{color:var(--muted)}.lede{max-width:68ch;margin-bottom:0;font-size:1.03rem}.trust-note{display:grid;gap:var(--space-xs);align-self:end;max-width:28rem;padding:var(--space-lg);border:1px solid var(--rule);border-radius:var(--radius);background:var(--surface)}.trust-note span{color:var(--muted)}.step-nav{position:sticky;top:0;z-index:8;display:flex;gap:var(--space-xs);width:calc(100vw - 2rem);max-width:1420px;margin:0 auto var(--space-lg);padding:var(--space-sm);overflow-x:auto;border:1px solid var(--rule);border-radius:var(--radius);background:color-mix(in oklch,var(--surface),transparent 6%);box-shadow:0 10px 30px #4239280f}.step-nav a{flex:0 0 auto;padding:var(--space-sm) var(--space-md);border:1px solid transparent;border-radius:6px;color:var(--accent-strong);font-size:.84rem;font-weight:760;text-decoration:none}.step-nav a:hover,.step-nav a:focus-visible{border-color:var(--rule);background:var(--accent-soft)}.workspace{display:grid;gap:var(--space-lg);width:calc(100vw - 2rem);max-width:1420px;margin:0 auto;padding-bottom:calc(var(--space-2xl) + env(safe-area-inset-bottom))}.workflow,.report{display:grid;gap:var(--space-lg);min-width:0}.panel{min-width:0;padding:var(--space-lg);border:1px solid var(--rule);border-radius:var(--radius);background:var(--surface);box-shadow:var(--shadow)}.panel-heading{display:grid;gap:var(--space-lg);align-items:start;margin-bottom:var(--space-md)}.button-hint,.table-count{margin:0;color:var(--muted);font-size:.85rem}.file-picker{display:inline-grid;place-items:center;width:100%;margin-top:var(--space-md);padding:var(--space-md);border:1px dashed color-mix(in oklch,var(--accent),transparent 35%);border-radius:var(--radius);background:var(--accent-soft);color:var(--accent-strong);font-weight:760;cursor:pointer}.file-picker input{position:absolute;inline-size:1px;block-size:1px;overflow:hidden;clip-path:inset(50%)}.file-name{margin:var(--space-sm) 0 0;color:var(--subtle);font-size:.88rem}.next-step{margin:var(--space-md) 0 0;color:var(--muted);font-size:.9rem}.summary-grid,.metric-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:var(--space-sm)}.summary-stat,.metric{display:grid;gap:.1rem;padding:var(--space-md);border:1px solid var(--rule);border-radius:var(--radius);background:var(--surface-strong)}.summary-stat strong,.metric strong{font-size:1.2rem;font-variant-numeric:tabular-nums}.summary-stat span,.metric span{color:var(--muted);font-size:.82rem}.issue-items,.pool-items{display:grid;gap:var(--space-sm);padding:0;margin:0;list-style:none}.issue{padding:var(--space-sm) var(--space-md);border:1px solid var(--rule);border-radius:var(--radius);font-size:.9rem}.issue-warning{border-color:color-mix(in oklch,var(--warning),transparent 55%);background:var(--warning-soft);color:var(--warning)}.issue-error{border-color:color-mix(in oklch,var(--danger),transparent 55%);background:var(--danger-soft);color:var(--danger)}.issue-muted{color:var(--muted)}.issue-toggle{margin-top:var(--space-md)}.export-blockers{display:grid;gap:var(--space-sm);margin:0 0 var(--space-lg);padding:var(--space-md);border:1px solid color-mix(in oklch,var(--warning),transparent 45%);border-radius:var(--radius);background:var(--warning-soft);color:var(--ink);overflow-wrap:anywhere}.export-blockers[hidden]{display:none}.export-blockers strong{color:var(--warning)}.export-blockers p{margin:0;color:var(--muted)}.export-blockers ul{display:grid;gap:var(--space-xs);margin:0;padding-left:1.1rem}.export-blockers li{padding-left:var(--space-xs)}.export-blocker-actions{display:flex;flex-wrap:wrap;gap:var(--space-sm)}.row-warning td{background:color-mix(in oklch,var(--warning-soft),transparent 30%)}.table-toolbar{display:grid;gap:var(--space-sm);align-items:end;margin:var(--space-md) 0 var(--space-sm)}.income-toolbar{align-items:center}.review-toolbar{grid-template-columns:minmax(0,1fr)}.disposal-toolbar{grid-template-columns:auto minmax(9rem,auto);justify-content:end}.segmented-control{display:flex;flex-wrap:wrap;gap:var(--space-xs)}.segmented-control[hidden]{display:none}.segmented-control button{min-height:2.25rem;padding:0 var(--space-md);border:1px solid var(--rule);border-radius:6px;background:var(--surface);color:var(--accent-strong);font-weight:700;cursor:pointer}.segmented-control button[aria-pressed=true]{border-color:color-mix(in oklch,var(--accent),transparent 30%);background:var(--accent-soft)}.table-filter{display:grid;gap:var(--space-xs);min-height:auto;color:var(--muted);font-size:.82rem;font-weight:650}.table-filter input,.table-filter select{width:100%;padding:0 var(--space-md);border:1px solid var(--rule);border-radius:6px;background:#fefdfa;color:var(--ink)}.table-scroll{max-width:100%;max-height:32rem;overflow:auto;scrollbar-gutter:stable;border:1px solid var(--rule);border-radius:var(--radius)}table{width:100%;min-width:760px;border-collapse:collapse;font-size:.9rem}.income-table{table-layout:fixed}#disposals-section table{min-width:0;table-layout:fixed}#disposals-section th,#disposals-section td{overflow-wrap:anywhere}#disposals-section th:nth-child(1){width:7.5rem}#disposals-section th:nth-child(2){width:24%}#disposals-section th:nth-child(3){width:7rem}#disposals-section th:nth-child(4),#disposals-section th:nth-child(5),#disposals-section th:nth-child(6){width:8.5rem}#disposals-section th:nth-child(7){width:8rem}.income-date{width:22%}.income-type{width:14%}.income-source{width:30%}.income-amount,.income-tax{width:17%}th,td{padding:var(--space-sm);border-bottom:1px solid var(--rule);text-align:left;vertical-align:top}th{position:sticky;top:0;z-index:1;background:var(--surface);color:var(--muted);font-size:.75rem;letter-spacing:.06em;text-transform:uppercase}td{font-variant-numeric:tabular-nums}td input,td select,.control-grid input,.control-grid select{width:100%;border:1px solid var(--rule);border-radius:6px;background:#fefdfa;color:var(--ink)}td input,td select{min-height:2.25rem;padding:0 var(--space-sm)}td input[aria-invalid=true],td select[aria-invalid=true]{border-color:color-mix(in oklch,var(--danger),transparent 35%);background:var(--danger-soft)}.edit-status{min-height:1.25rem;margin:0 0 var(--space-sm);color:var(--muted);font-size:.85rem}#review-section table{min-width:880px}.control-grid{display:grid;gap:var(--space-md)}.control-grid label{display:grid;gap:var(--space-xs);min-height:auto;color:var(--muted);font-size:.88rem;font-weight:650}.control-grid input,.control-grid select{padding:0 var(--space-md)}.currency-input{display:grid;grid-template-columns:auto 1fr;align-items:center;border:1px solid var(--rule);border-radius:6px;background:#fefdfa}.currency-input span{padding-left:var(--space-md);color:var(--muted)}.currency-input input{border:0;background:transparent;outline:0}.label-with-help{display:inline-flex;gap:var(--space-xs);align-items:center}.info-tip{position:relative;display:inline-flex;overflow-wrap:normal}.info-tip button{display:inline-grid;place-items:center;width:1.15rem;height:1.15rem;min-height:0;padding:0;border:1px solid var(--rule);border-radius:999px;background:var(--surface);color:var(--accent-strong);font-size:.72rem;font-weight:760;line-height:1;cursor:help}.info-tip [role=tooltip]{position:absolute;right:0;bottom:calc(100% + var(--space-sm));z-index:5;width:min(18rem,calc(100vw - 3rem));padding:var(--space-sm) var(--space-md);border:1px solid var(--rule);border-radius:var(--radius);background:var(--surface);box-shadow:var(--shadow);color:var(--muted);font-size:.8rem;font-weight:500;opacity:0;pointer-events:none;transform:translateY(.25rem)}.info-tip-below [role=tooltip]{top:calc(100% + var(--space-xs));right:auto;bottom:auto;left:0;letter-spacing:0;text-transform:none}.info-tip:focus-within [role=tooltip],.info-tip:hover [role=tooltip]{opacity:1;transform:translateY(0)}.primary-button,.secondary-button,.tertiary-button{min-width:0;border:1px solid var(--accent);border-radius:var(--radius);padding:0 var(--space-md);font-weight:760;cursor:pointer}.primary-button{background:var(--accent);color:#faf8f4}.secondary-button{background:var(--surface);color:var(--accent-strong)}.tertiary-button{min-height:2.25rem;border-color:var(--rule);background:var(--surface);color:var(--accent-strong)}.primary-button:disabled,.secondary-button:disabled,.tertiary-button:disabled{border-color:var(--rule);background:#e3e1db;color:var(--subtle);cursor:not-allowed}@media(hover:hover){.primary-button:not(:disabled):hover,.secondary-button:not(:disabled):hover,.tertiary-button:not(:disabled):hover,.file-picker:hover{filter:brightness(.98)}}.primary-button:not(:disabled):active,.secondary-button:not(:disabled):active,.tertiary-button:not(:disabled):active,.file-picker:active{filter:brightness(.96)}.status-line{margin:var(--space-md) 0 0;color:var(--muted)}.pool-items li{display:grid;gap:var(--space-sm);padding:var(--space-sm) 0;border-bottom:1px solid var(--rule)}.pool-items span{color:var(--muted);font-variant-numeric:tabular-nums}#pool-list{max-height:28rem;overflow:auto}@media(min-width:760px){.site-header{grid-template-columns:minmax(0,1fr) minmax(18rem,.38fr);align-items:end}h1{font-size:3rem}.control-grid{grid-template-columns:minmax(0,1.3fr) minmax(12rem,.7fr)}.panel-heading{grid-template-columns:minmax(0,1fr) auto}.summary-grid,.metric-grid{grid-template-columns:repeat(auto-fit,minmax(8.5rem,1fr))}.table-toolbar{grid-template-columns:minmax(0,1fr) auto}.income-toolbar{grid-template-columns:minmax(0,1fr) auto minmax(10rem,auto)}.review-toolbar{grid-template-columns:minmax(11rem,1fr) minmax(8rem,.45fr) auto minmax(9rem,auto)}.disposal-toolbar{grid-template-columns:auto minmax(9rem,auto);justify-content:end}}@media(max-width:759px){html{scroll-padding-top:4.5rem}.site-header,.step-nav,.workspace{width:calc(100vw - 1rem)}.site-header{gap:var(--space-lg);padding-top:var(--space-xl)}h1{max-width:12ch;font-size:2.1rem}.trust-note,.panel{padding:var(--space-md)}.step-nav{margin-bottom:var(--space-md);padding:var(--space-xs)}.step-nav a,.segmented-control button,.primary-button,.secondary-button,.tertiary-button{min-height:2.75rem}.summary-grid,.metric-grid{grid-template-columns:1fr}.table-scroll{max-height:none;overflow:visible;border:0;border-radius:0}table,colgroup,thead,tbody,tr,td{display:block}table{min-width:0;border-collapse:separate;border-spacing:0}thead{position:absolute;inline-size:1px;block-size:1px;overflow:hidden;clip-path:inset(50%)}colgroup{display:none}tbody{display:grid;gap:var(--space-sm)}tr{padding:var(--space-sm);border:1px solid var(--rule);border-radius:var(--radius);background:var(--surface)}td{display:grid;grid-template-columns:minmax(6.5rem,.42fr) minmax(0,1fr);gap:var(--space-sm);align-items:center;min-height:2.25rem;padding:var(--space-xs) 0;border-bottom:0}td:before{content:attr(data-label);color:var(--muted);font-size:.76rem;font-weight:760;letter-spacing:.04em;text-transform:uppercase}td input,td select{min-height:2.75rem}.info-tip button{width:2.25rem;height:2.25rem;font-size:.82rem}.income-toolbar,.review-toolbar,.disposal-toolbar{align-items:stretch}.income-toolbar>*,.review-toolbar>*,.disposal-toolbar>*,.panel-heading .primary-button,.panel-heading .secondary-button{width:100%}}@media(min-width:1080px){.report{grid-template-columns:minmax(0,1fr)}}@media(prefers-reduced-motion:no-preference){.primary-button,.secondary-button,.tertiary-button,.segmented-control button,.info-tip [role=tooltip],.file-picker{transition:filter .16s cubic-bezier(.22,1,.36,1),opacity .16s cubic-bezier(.22,1,.36,1),transform .16s cubic-bezier(.22,1,.36,1),background-color .16s cubic-bezier(.22,1,.36,1)}}