:root{--ink: #131a24;--ink-soft: #47536a;--line: #dde3ea;--bg: #f7f9fb;--card: #ffffff;--accent: #1d4ed8;--accent-dark: #1e40af;--accent-soft: #eff6ff;--code-bg: #0d1522;--code-ink: #dbe7f3;--ok: #1d4ed8;--ok-bg: #eff6ff;--warn: #b45309;--warn-bg: #fffbeb;--err: #b91c1c;--err-bg: #fef2f2;--radius: 12px;--space-1: 6px;--space-2: 12px;--space-3: 18px;--space-4: 28px;--shadow-card: 0 2px 10px rgba(16, 24, 40, .04);--shadow-pop: 0 12px 32px rgba(16, 24, 40, .14);--mono: ui-monospace, "SF Mono", SFMono-Regular, Menlo, Consolas, monospace}*{box-sizing:border-box}html{scroll-behavior:smooth;overflow-x:clip}body{margin:0;font-family:system-ui,-apple-system,Segoe UI,Roboto,Helvetica,Arial,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6;font-size:16.5px;overflow-x:clip}img,iframe,object,embed,canvas,video{max-width:100%}::selection{background:#bfdbfe}:focus-visible{outline:2.5px solid var(--accent);outline-offset:2px}.wrap{max-width:1080px;margin:0 auto;padding:0 20px}a{color:var(--accent-dark);text-decoration:none}a:hover{text-decoration:underline}header.site{background:var(--card);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}header.site .wrap{display:flex;align-items:center;gap:28px;min-height:60px;flex-wrap:wrap;padding-top:6px;padding-bottom:6px}.logo{font-size:21px;font-weight:800;color:var(--ink);letter-spacing:-.02em}.logo b{color:var(--accent);font-weight:800}.logo:hover{text-decoration:none}nav.main{display:flex;gap:6px 14px;flex-wrap:wrap;margin-left:auto;align-items:center}nav.main a{color:var(--ink-soft);font-size:15px;font-weight:600}nav.main a:hover{color:var(--accent-dark);text-decoration:none}nav.main>a,.navgroup>summary{display:inline-flex;align-items:center;min-height:44px;padding:6px 8px}.navgroup{position:relative}.navgroup>summary{list-style:none;cursor:pointer;color:var(--ink-soft);font-size:15px;font-weight:600;border-radius:8px;user-select:none}.navgroup>summary::-webkit-details-marker{display:none}.navgroup>summary:after{content:"▾";margin-left:5px;font-size:12px}.navgroup>summary:hover{color:var(--accent-dark)}.navgroup .panel{position:absolute;top:calc(100% + 6px);left:0;z-index:40;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow-pop);padding:8px;min-width:252px;max-width:86vw;display:flex;flex-direction:column;gap:2px}.navgroup .panel a{padding:9px 10px;border-radius:8px;font-size:14.5px;line-height:1.35}.navgroup .panel a:hover{background:var(--accent-soft);text-decoration:none}@media(max-width:700px){header.site .wrap{gap:10px 16px}nav.main{margin-left:0;width:100%}}main.wrap{padding-top:28px;padding-bottom:56px}footer.site{background:#101825;color:#b9c4d4;margin-top:24px}footer.site .wrap{padding-top:40px;padding-bottom:32px}footer.site .cols{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:28px}footer.site h4{color:#fff;font-size:14px;text-transform:uppercase;letter-spacing:.06em;margin:0 0 10px}footer.site ul{list-style:none;margin:0;padding:0}footer.site li{margin:8px 0;font-size:14.5px}footer.site li a{display:inline-block;padding:3px 0}footer.site a{color:#b9c4d4}footer.site a:hover{color:#fff}footer.site .fineprint{border-top:1px solid #263449;margin-top:28px;padding-top:18px;font-size:13.5px;color:#9fb0c3}h1{font-size:34px;line-height:1.2;letter-spacing:-.02em;margin:6px 0 14px}h2{font-size:24px;letter-spacing:-.01em;margin:34px 0 12px}h3{font-size:18.5px;margin:24px 0 8px}p{margin:10px 0}.lede{font-size:19px;color:var(--ink-soft)}code{font-family:var(--mono);font-size:.92em;background:#edf1f5;padding:1px 5px;border-radius:5px}pre code{background:none;padding:0}pre{background:var(--code-bg);color:var(--code-ink);padding:14px 16px;border-radius:var(--radius);overflow-x:auto;font-family:var(--mono);font-size:13.5px;line-height:1.55}table.plain{border-collapse:collapse;width:100%;margin:14px 0;font-size:15px}table.plain th,table.plain td{border:1px solid var(--line);padding:8px 11px;text-align:left;vertical-align:top}table.plain th{background:#eef2f6}.answer{background:var(--accent-soft);border:1px solid #bfe8d8;border-left:4px solid var(--accent);border-radius:var(--radius);padding:14px 18px;margin:18px 0 22px}.answer p{margin:4px 0}.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:20px 22px;margin:16px 0}.grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:16px;margin:18px 0}.tool-card{display:block;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:18px 20px;color:var(--ink)}.tool-card:hover{border-color:var(--accent);text-decoration:none;box-shadow:0 4px 18px #1d4ed81a}.tool-card h3{margin:0 0 6px;font-size:17.5px;color:var(--accent-dark)}.tool-card p{margin:0;color:var(--ink-soft);font-size:15px}.crumbs{font-size:14px;color:var(--ink-soft);margin-bottom:6px}.crumbs a{color:var(--ink-soft)}.adslot{border:1.5px dashed #c3ccd8;border-radius:var(--radius);color:#5b6b80;text-align:center;padding:18px 12px;font-size:13px;margin:26px 0;background:#fbfcfd}.adslot .adlabel{display:block;text-transform:uppercase;letter-spacing:.08em;font-size:10.5px;margin-bottom:4px}.tool{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:20px;margin:20px 0;box-shadow:var(--shadow-card)}.tool h2.tool-title{margin-top:0;font-size:20px}.tool label.field-label{display:block;font-weight:700;font-size:14.5px;margin:12px 0 6px}.tool textarea{width:100%;min-height:170px;resize:vertical;font-family:var(--mono);font-size:16px;line-height:1.55;border:1px solid var(--line);border-radius:10px;padding:12px 14px;background:#fbfcfe;color:var(--ink)}.tool textarea:focus{outline:2px solid var(--accent);outline-offset:0;border-color:var(--accent)}.tool .drop-hint{font-size:13.5px;color:var(--ink-soft);margin-top:6px}.tool.dragging{outline:2.5px dashed var(--accent);outline-offset:-8px}.btnrow{display:flex;gap:10px;flex-wrap:wrap;align-items:center;margin:14px 0 4px}button.btn,.btn{appearance:none;border:1px solid var(--accent);cursor:pointer;background:var(--accent);color:#fff;font-weight:700;font-size:15px;padding:10px 18px;border-radius:9px;font-family:inherit;min-height:44px;display:inline-flex;align-items:center;justify-content:center}button.btn:hover,.btn:hover{background:var(--accent-dark);text-decoration:none}button.btn.secondary,.btn.secondary{background:#fff;color:var(--accent-dark)}button.btn.secondary:hover,.btn.secondary:hover{background:var(--accent-soft)}button.btn.ghost{background:transparent;border-color:var(--line);color:var(--ink-soft)}button.btn.ghost:hover{border-color:var(--accent);color:var(--accent-dark)}button.btn:disabled{opacity:.55;cursor:wait}.tool select,.tool input[type=text],.tool input[type=url]{font:inherit;font-size:16px;padding:9px 10px;min-height:42px;border:1px solid var(--line);border-radius:8px;background:#fff;color:var(--ink)}.tool .meta-line{font-size:13.5px;color:var(--ink-soft)}.verdict{border-radius:10px;padding:12px 16px;margin:16px 0;font-size:15.5px;display:none}.verdict.show{display:block}.verdict.ok{background:var(--ok-bg);border:1px solid #bfdbfe;color:#1e3a5f}.verdict.warn{background:var(--warn-bg);border:1px solid #f3d9a4;color:#713f12}.verdict.err{background:var(--err-bg);border:1px solid #f5b5b5;color:#7f1d1d}.verdict.info{background:#eff6ff;border:1px solid #bcd7f7;color:#1e3a5f}.outputbox{background:var(--code-bg);color:var(--code-ink);border-radius:10px;padding:14px 16px;font-family:var(--mono);font-size:13.5px;line-height:1.55;white-space:pre;overflow:auto;max-height:460px;margin:10px 0}.outputbox:empty{display:none}table.report{border-collapse:collapse;width:100%;font-size:13.5px;margin:10px 0}table.report th,table.report td{border:1px solid var(--line);padding:6px 9px;text-align:left;vertical-align:top}table.report th{background:#eef2f6;font-size:12.5px;text-transform:uppercase;letter-spacing:.04em}table.report td.loc{font-family:var(--mono);white-space:nowrap;font-size:12.5px}table.report td.snip{font-family:var(--mono);font-size:12.5px;word-break:break-all}table.report tr.note-row{background:#f6f8fa;color:var(--ink-soft)}.report-scroll{overflow-x:auto;max-height:480px;overflow-y:auto}.progress{height:10px;background:#e7edf2;border-radius:6px;overflow:hidden;display:none;margin:12px 0}.progress.show{display:block}.progress>div{height:100%;background:var(--accent);width:0%;transition:width .15s ease}.counters{display:flex;gap:12px;flex-wrap:wrap;margin:14px 0}.counter{flex:1 1 120px;background:#f2f6f9;border:1px solid var(--line);border-radius:10px;padding:10px 14px;text-align:center}.counter b{display:block;font-size:23px;line-height:1.15}.counter span{font-size:12.5px;color:var(--ink-soft);text-transform:uppercase;letter-spacing:.05em}.panes{display:grid;grid-template-columns:1fr 1fr;gap:18px}@media(max-width:820px){.panes{grid-template-columns:1fr}h1{font-size:28px}}.tabs{display:flex;gap:6px;border-bottom:2px solid var(--line);margin-bottom:16px;flex-wrap:wrap}.tabs button{appearance:none;border:none;background:none;cursor:pointer;font:inherit;font-weight:700;font-size:15.5px;color:var(--ink-soft);padding:9px 14px;border-bottom:3px solid transparent;margin-bottom:-2px;min-height:44px}.tabs button[aria-selected=true]{color:var(--accent-dark);border-bottom-color:var(--accent)}.tabpane[hidden]{display:none}.formgrid{display:grid;grid-template-columns:1fr 1fr;gap:12px 18px}@media(max-width:700px){.formgrid{grid-template-columns:1fr}}.formgrid .full{grid-column:1 / -1}fieldset.subform{border:1px solid var(--line);border-radius:10px;padding:14px 16px;margin:14px 0}fieldset.subform legend{font-weight:700;font-size:14.5px;padding:0 6px}ul.checklist{list-style:none;padding:0}ul.checklist li{margin:10px 0;display:flex;gap:10px;align-items:flex-start}ul.checklist input[type=checkbox]{width:22px;height:22px;margin-top:2px;accent-color:var(--accent);flex:none}.related{margin:36px 0 0;border-top:1px solid var(--line);padding-top:18px}.related h2{font-size:19px;margin:0 0 10px}.related ul{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;gap:8px 20px}.related li{font-size:15px}.related li a{display:inline-block;padding:6px 0}.faq details{border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin:10px 0;background:var(--card)}.faq summary{font-weight:700;cursor:pointer}.faq details p{margin-bottom:2px}.suspect{background:#fef3c7;border-radius:4px;padding:0 3px}.kbd-note{font-size:13.5px;color:var(--ink-soft)}.tool input[type=text].money,.tool input[type=number]{width:100%;font:inherit;font-size:16.5px;padding:9px 12px;border:1px solid var(--line);border-radius:8px;background:#fff;color:var(--ink)}.tool select{width:100%}.tool input[type=checkbox],.tool input[type=radio]{width:18px;height:18px;accent-color:var(--accent)}.tool .checkline{display:flex;gap:9px;align-items:center;margin:8px 0;font-size:15.5px}.tool .seg{display:flex;border:1px solid var(--line);border-radius:9px;overflow:hidden}.tool .seg button{flex:1;appearance:none;border:none;background:#fff;cursor:pointer;font:inherit;font-size:14px;font-weight:600;padding:8px 6px;color:var(--ink-soft);min-height:44px}.tool .seg button[aria-pressed=true]{background:var(--accent);color:#fff}.resultbox{margin-top:18px;border-top:2px solid var(--line);padding-top:16px}.resultbox[hidden]{display:none}.netbig{font-size:31px;font-weight:800;letter-spacing:-.02em;color:var(--accent-dark);margin:2px 0 4px}.netlabel{font-size:13px;text-transform:uppercase;letter-spacing:.06em;color:var(--ink-soft);font-weight:700}table.breakdown{border-collapse:collapse;width:100%;font-size:15px;margin:10px 0}table.breakdown th,table.breakdown td{padding:7px 10px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}table.breakdown td.num,table.breakdown th.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}table.breakdown tr.total td{font-weight:800;border-top:2px solid var(--ink);border-bottom:none}table.breakdown tr.sub td{color:var(--ink-soft);font-size:14px}.sourcestrip{background:#f2f6fd;border:1px solid #cfdefa;border-radius:10px;padding:10px 14px;font-size:13.5px;color:#274268;margin:14px 0 4px}.sourcestrip b{color:var(--accent-dark)}.diag{border:1px solid var(--line);border-left:4px solid var(--accent);border-radius:10px;padding:13px 16px;margin:12px 0;background:var(--card)}.diag.near{border-left-color:var(--warn)}.diag.possibility{border-left-color:#94a3b8;background:#f8fafc}.diag h3{margin:0 0 4px;font-size:16.5px;display:flex;gap:10px;align-items:baseline;flex-wrap:wrap}.diag .badge{font-size:11.5px;font-weight:800;text-transform:uppercase;letter-spacing:.05em;padding:2px 8px;border-radius:999px;background:var(--accent-soft);color:var(--accent-dark)}.diag.near .badge{background:var(--warn-bg);color:var(--warn)}.diag.possibility .badge{background:#e2e8f0;color:#475569}.diag p{margin:5px 0;font-size:15px}.diag .ask{font-size:14.5px;color:var(--ink-soft)}.diag .figs{font-variant-numeric:tabular-nums;font-size:14.5px}.monthgrid{display:grid;grid-template-columns:repeat(auto-fill,minmax(86px,1fr));gap:8px;margin:10px 0}.monthcell{border:1px solid var(--line);border-radius:9px;padding:7px 9px;font-size:12.5px;background:#fbfcfe}.monthcell b{display:block;font-size:13.5px}.monthcell.dec{border-color:var(--accent);background:var(--accent-soft)}.langswitch{font-size:13.5px;font-weight:700;border:1px solid var(--line);border-radius:999px;padding:4px 14px;color:var(--ink-soft);min-height:44px}.table-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;max-width:100%}.lines-table{width:100%;min-width:680px;border-collapse:collapse;font-size:14px;margin:8px 0}.lines-table th,.lines-table td{padding:5px 6px;border-bottom:1px solid var(--line);text-align:left;vertical-align:middle}.lines-table input[type=text],.lines-table input[type=number],.lines-table select{width:100%;font:inherit;font-size:16px;padding:7px 8px;min-height:40px;border:1px solid var(--line);border-radius:7px;background:#fff;color:var(--ink)}.lines-table td.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}.lines-table .rowdel{border:none;background:none;cursor:pointer;color:var(--err);font-size:19px;min-width:44px;min-height:44px;padding:6px;border-radius:8px}.checklist-live{list-style:none;padding:0;margin:8px 0;font-size:14.5px}.checklist-live li{margin:5px 0;display:flex;gap:8px;align-items:baseline}.checklist-live li .st{font-weight:800;width:16px;flex:none}.checklist-live li.ok .st{color:#15803d}.checklist-live li.miss .st{color:var(--err)}.booklist{width:100%;min-width:620px;border-collapse:collapse;font-size:14.5px;margin:10px 0}.booklist th,.booklist td{padding:9px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}.filebtn{position:relative;overflow:hidden}.filebtn input[type=file]{position:absolute;inset:0;opacity:0;cursor:pointer}@media(max-width:860px){.tool .btnrow.actions{position:sticky;bottom:8px;z-index:6;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow-pop);padding:10px;margin-left:-6px;margin-right:-6px}}@media(max-width:700px){.tool{padding:16px 14px}fieldset.subform{padding:12px}.tool-card{padding:16px}.grid{gap:12px}.counters{gap:8px}}@media(max-width:480px){body{font-size:16px}h1{font-size:26px}h2{font-size:21px;margin-top:28px}.lede{font-size:17px}.wrap{padding:0 14px}main.wrap{padding-top:20px;padding-bottom:44px}.netbig{font-size:26px}.btnrow{gap:8px}.btnrow .btn{flex:1 1 auto}}