:root{--ink:#14213d;--muted:#55627a;--line:#dfe4ec;--bg:#f6f8fb;--card:#fff;--brand:#0b6e4f;--brand-ink:#fff;--debit:#a1312a;--focus:#ffbf47;font-family:system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;color:var(--ink);background:var(--bg)}
*{box-sizing:border-box}body{margin:0;line-height:1.6;font-size:17px}
a{color:#0a5a8f}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--focus);outline-offset:2px}
.wrap{max-width:1080px;margin:0 auto;padding:0 18px}
header.site{background:var(--card);border-bottom:1px solid var(--line)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:60px;flex-wrap:wrap}
.brand{font-weight:700;font-size:20px;color:var(--ink);text-decoration:none}.brand span{color:var(--brand)}
nav.main{display:flex;gap:14px;flex-wrap:wrap;font-size:15px}nav.main a{text-decoration:none;color:var(--muted)}nav.main a[aria-current]{color:var(--ink);font-weight:600}
.crumbs{font-size:14px;color:var(--muted);margin:16px 0 0}.crumbs a{color:var(--muted)}
h1{font-size:clamp(26px,4vw,36px);line-height:1.2;margin:10px 0 8px}h2{font-size:24px;margin:36px 0 10px}h3{font-size:19px;margin:22px 0 8px}
.lead{color:var(--muted);max-width:760px}.updated{font-size:14px;color:var(--muted)}
.tool{display:grid;grid-template-columns:minmax(0,420px) minmax(0,1fr);gap:22px;align-items:start;margin:20px 0}
.panel{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:20px}
.field{display:flex;flex-direction:column;gap:4px;margin-bottom:14px}.field label{font-weight:600;font-size:15px}
.field small{color:var(--muted);font-size:13px;line-height:1.4}
.field input,.field select{font:inherit;padding:10px 12px;border:1px solid #b9c2d0;border-radius:8px;background:#fff;min-height:44px;width:100%}
.field.check label{font-weight:500;display:flex;gap:8px;align-items:center}.field.check input{width:20px;height:20px}
.field.hidden{display:none}
.actions{display:flex;gap:10px;flex-wrap:wrap}
button{font:inherit;font-weight:600;border:0;border-radius:8px;padding:11px 20px;min-height:44px;background:var(--brand);color:var(--brand-ink);cursor:pointer}
button.ghost{background:transparent;color:var(--ink);border:1px solid #b9c2d0}
#result{outline:none}.result-label{font-size:13px;text-transform:uppercase;letter-spacing:.04em;color:var(--muted);margin:0 0 8px}
.result-table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums}
.result-table th{font-weight:500;text-align:left;padding:9px 6px;border-bottom:1px solid var(--line)}
.result-table td{text-align:right;padding:9px 6px;border-bottom:1px solid var(--line);white-space:nowrap}
.result-table tr.debit td{color:var(--debit)}.result-table tr.info th,.result-table tr.info td{color:var(--muted)}
.result-table tfoot th,.result-table tfoot td{font-weight:700;font-size:19px;border-bottom:0;padding-top:12px}
.notes{padding-left:20px;color:var(--muted);font-size:15px}.ir-detail{color:var(--muted);font-size:14px}
.errors{border:1px solid #e9b3ae;background:#fdf1f0;border-radius:8px;padding:10px 14px;color:var(--debit)}
#result-actions{display:flex;gap:10px;margin-top:14px;flex-wrap:wrap}
table.rules{width:100%;border-collapse:collapse;margin:14px 0;background:var(--card);font-size:15px}
table.rules caption{text-align:left;font-weight:600;padding:6px 0}
table.rules th,table.rules td{border:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:top}
table.rules thead th{background:#eef2f7}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:14px;margin:18px 0}
.card{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:18px;text-decoration:none;color:var(--ink)}
.card strong{display:block;font-size:18px;margin-bottom:4px}.card span{color:var(--muted);font-size:15px}
details{background:var(--card);border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin:10px 0}
summary{cursor:pointer;font-weight:600}
.sources li{margin:4px 0}.disclaimer{font-size:14px;color:var(--muted);border-left:3px solid var(--line);padding-left:12px}
footer.site{margin-top:48px;border-top:1px solid var(--line);background:var(--card);font-size:14px;color:var(--muted)}
footer.site .wrap{padding:22px 18px;display:flex;gap:16px;flex-wrap:wrap;justify-content:space-between}
.table-scroll{overflow-x:auto}
@media (max-width:820px){.tool{grid-template-columns:1fr}body{font-size:16px}}
@media print{header.site,footer.site,form.calc,#result-actions,nav,.crumbs,section.content{display:none}.tool{display:block}.panel{border:0}}
.skip{position:absolute;left:-9999px;top:0}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:10}
.answer{background:#eaf6f0;border:1px solid #bfe3d1;border-radius:10px;padding:14px 16px;margin:12px 0;max-width:860px}
.chips{display:flex;flex-wrap:wrap;gap:8px}.chips a{background:var(--card);border:1px solid var(--line);border-radius:999px;padding:6px 12px;text-decoration:none;font-size:15px;color:var(--ink)}
a.button-link{display:inline-block;background:var(--brand);color:#fff;text-decoration:none;font-weight:600;border-radius:8px;padding:11px 18px;margin:8px 0}
.pager{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;margin-top:24px}
article{max-width:860px}article table.rules{max-width:860px}
textarea.code{width:100%;font:13px/1.5 ui-monospace,Menlo,monospace;padding:10px;border:1px solid #b9c2d0;border-radius:8px;background:#fafbfc}
.footer-grid{display:grid!important;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:18px}
.footer-grid div{display:flex;flex-direction:column;gap:4px}.footer-grid a{color:var(--muted);text-decoration:none}.footer-grid a:hover{text-decoration:underline}.footer-grid strong{color:var(--ink)}
body.embed{background:#fff}body.embed .wrap{padding:8px}body.embed .tool{margin:8px 0;gap:12px}.embed-title{font-weight:700;font-size:18px;margin:4px 0}
.credit{font-size:13px;color:var(--muted);text-align:center;margin:8px 0}
.skip{position:absolute;left:-9999px;top:0}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:10}
.answer{background:#eaf6f0;border:1px solid #bfe3d1;border-radius:10px;padding:14px 16px;margin:12px 0;max-width:860px}
.chips{display:flex;flex-wrap:wrap;gap:8px}.chips a{background:var(--card);border:1px solid var(--line);border-radius:999px;padding:6px 12px;text-decoration:none;font-size:15px;color:var(--ink)}
a.button-link{display:inline-block;background:var(--brand);color:#fff;text-decoration:none;font-weight:600;border-radius:8px;padding:11px 18px;margin:8px 0}
.pager{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;margin-top:24px}
article{max-width:860px}article table.rules{max-width:860px}
textarea.code{width:100%;font:13px/1.5 ui-monospace,Menlo,monospace;padding:10px;border:1px solid #b9c2d0;border-radius:8px;background:#fafbfc}
.footer-grid{display:grid!important;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:18px}
.footer-grid div{display:flex;flex-direction:column;gap:4px}.footer-grid a{color:var(--muted);text-decoration:none}.footer-grid a:hover{text-decoration:underline}.footer-grid strong{color:var(--ink)}
body.embed{background:#fff}body.embed .wrap{padding:8px}body.embed .tool{margin:8px 0;gap:12px}.embed-title{font-weight:700;font-size:18px;margin:4px 0}
.credit{font-size:13px;color:var(--muted);text-align:center;margin:8px 0}
[hidden]{display:none!important}
[hidden]{display:none!important}
@media (max-width:720px){nav.main{flex-wrap:nowrap!important;overflow-x:auto;-webkit-overflow-scrolling:touch;scrollbar-width:none;white-space:nowrap;padding-bottom:6px;mask-image:linear-gradient(90deg,#000 85%,transparent)}nav.main::-webkit-scrollbar{display:none}nav.main a{flex:0 0 auto}}
@media (max-width:720px){nav.main{flex-wrap:nowrap!important;overflow-x:auto;-webkit-overflow-scrolling:touch;scrollbar-width:none;white-space:nowrap;padding-bottom:6px;mask-image:linear-gradient(90deg,#000 85%,transparent)}nav.main::-webkit-scrollbar{display:none}nav.main a{flex:0 0 auto}}