/*
Theme Name: 비랜딩 테마 - 세금관리사이트
Theme URI: https://blanding.kr/
Author: 비랜딩 blanding.kr
Author URI: https://blanding.kr/
Description: 법인·개인사업자 세금, 개인카드 경비 청구, 급여와 신고 전 검증을 위한 워드프레스 업무 테마
Version: 2.2.0
Text Domain: blanding-tax-manager
*/

@import url('https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard-dynamic-subset.min.css');

:root {
  --ink: #15211b;
  --ink-soft: #435049;
  --muted: #7a857f;
  --line: #e1e6e3;
  --line-strong: #cfd7d2;
  --paper: #ffffff;
  --canvas: #f4f6f4;
  --canvas-warm: #f8f7f2;
  --green: #0f6b4d;
  --green-dark: #084a35;
  --green-soft: #e6f2ed;
  --lime: #bddf72;
  --amber: #b7791f;
  --amber-soft: #fbf1dc;
  --red: #b33b3b;
  --red-soft: #faeaea;
  --navy: #243a5a;
  --navy-soft: #e9eef5;
  --shadow: 0 16px 44px rgba(24, 38, 30, .08);
  --shadow-soft: 0 5px 18px rgba(24, 38, 30, .05);
  --radius: 16px;
  --radius-sm: 10px;
  --topbar: 72px;
  --sidebar: 248px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--canvas);
  font-family: Pretendard, -apple-system, BlinkMacSystemFont, "Segoe UI", "Apple SD Gothic Neo", "Noto Sans KR", sans-serif;
  font-size: 15px;
  line-height: 1.55;
  letter-spacing: -.02em;
  -webkit-font-smoothing: antialiased;
}
body.modal-open { overflow: hidden; }
button, input, select, textarea { font: inherit; }
button, select { cursor: pointer; }
a { color: inherit; text-decoration: none; }

.app-topbar {
  position: sticky;
  z-index: 100;
  top: 0;
  height: var(--topbar);
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 0 28px;
  background: rgba(255,255,255,.96);
  border-bottom: 1px solid var(--line);
  backdrop-filter: blur(16px);
}
.brand { display: inline-flex; align-items: center; gap: 12px; min-width: 220px; }
.brand-mark, .login-brand-mark {
  display: grid;
  place-items: center;
  width: 38px;
  height: 38px;
  color: white;
  background: var(--green);
  border-radius: 11px 11px 11px 3px;
  font-size: 20px;
  font-weight: 900;
  box-shadow: inset 0 -5px 11px rgba(0,0,0,.13);
}
.brand-copy { display: flex; flex-direction: column; line-height: 1.15; }
.brand-copy strong { font-size: 16px; letter-spacing: -.04em; }
.brand-copy small { margin-top: 4px; color: var(--muted); font-size: 9px; letter-spacing: .13em; text-transform: uppercase; }
.topbar-tools { display: flex; align-items: center; gap: 10px; }
.entity-picker-label { color: var(--muted); font-size: 12px; font-weight: 700; }
.entity-picker {
  min-width: 178px;
  height: 40px;
  padding: 0 36px 0 13px;
  color: var(--ink);
  background: var(--canvas-warm);
  border: 1px solid var(--line);
  border-radius: 10px;
  font-weight: 700;
}
.account-chip { display: flex; align-items: center; gap: 8px; margin-left: 8px; font-size: 13px; font-weight: 700; }
.account-avatar { display: grid; place-items: center; width: 31px; height: 31px; color: var(--green-dark); background: var(--green-soft); border-radius: 50%; }
.logout-link { color: var(--muted); font-size: 12px; }
.logout-link:hover { color: var(--red); }
.mobile-nav-button { display: none; }

.app-shell { display: grid; grid-template-columns: var(--sidebar) minmax(0, 1fr); min-height: calc(100vh - var(--topbar)); }
.app-sidebar {
  position: sticky;
  top: var(--topbar);
  align-self: start;
  height: calc(100vh - var(--topbar));
  padding: 24px 18px;
  background: var(--paper);
  border-right: 1px solid var(--line);
  overflow-y: auto;
}
.side-nav { display: grid; gap: 5px; }
.side-nav-item {
  display: flex;
  align-items: center;
  gap: 12px;
  width: 100%;
  padding: 12px 14px;
  color: var(--ink-soft);
  background: transparent;
  border: 0;
  border-radius: 10px;
  text-align: left;
  font-size: 14px;
  font-weight: 700;
  transition: .18s ease;
}
.side-nav-item span { display: grid; place-items: center; width: 20px; height: 20px; font-size: 16px; }
.side-nav-item:hover { color: var(--green); background: #f3f7f5; }
.side-nav-item.is-active { color: var(--green-dark); background: var(--green-soft); box-shadow: inset 3px 0 var(--green); }
.sidebar-help { position: absolute; right: 18px; bottom: 22px; left: 18px; padding: 16px; background: var(--canvas-warm); border: 1px solid #e9e4d7; border-radius: 13px; }
.sidebar-help .help-dot { float: left; display: grid; place-items: center; width: 22px; height: 22px; margin-right: 8px; color: white; background: var(--amber); border-radius: 50%; font-size: 12px; font-weight: 900; }
.sidebar-help strong { font-size: 13px; }
.sidebar-help p { clear: both; margin: 10px 0 0; color: var(--ink-soft); font-size: 11px; line-height: 1.6; }

.app-main { position: relative; min-width: 0; padding: 42px clamp(24px, 4vw, 60px) 70px; }
.app-view { display: none; max-width: 1440px; margin: 0 auto; }
.app-view.is-active { display: block; animation: viewIn .26s ease both; }
@keyframes viewIn { from { opacity: 0; transform: translateY(5px); } to { opacity: 1; transform: none; } }
.app-loading { position: fixed; z-index: 150; inset: var(--topbar) 0 0 var(--sidebar); display: flex; align-items: center; justify-content: center; gap: 11px; color: var(--ink-soft); background: rgba(244,246,244,.93); font-weight: 700; transition: opacity .2s; }
.app-loading.is-hidden { opacity: 0; pointer-events: none; }
.loading-spinner { width: 22px; height: 22px; border: 3px solid var(--line); border-top-color: var(--green); border-radius: 50%; animation: spin .75s linear infinite; }
@keyframes spin { to { transform: rotate(360deg); } }

.eyebrow { margin: 0 0 7px; color: var(--green); font-size: 10px; font-weight: 900; letter-spacing: .17em; }
.page-heading { display: flex; align-items: flex-end; justify-content: space-between; gap: 28px; margin-bottom: 28px; }
.page-heading.compact { align-items: center; }
.page-heading h1 { margin: 0; font-family: Georgia, "Times New Roman", serif; font-size: clamp(30px, 3.2vw, 46px); line-height: 1.1; letter-spacing: -.055em; }
.page-heading p:not(.eyebrow) { margin: 10px 0 0; color: var(--muted); }
.heading-actions { display: flex; gap: 9px; }

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 42px;
  padding: 0 17px;
  border: 1px solid transparent;
  border-radius: 10px;
  font-weight: 800;
  font-size: 13px;
  transition: transform .15s ease, box-shadow .15s ease, background .15s ease;
}
.button:hover { transform: translateY(-1px); }
.button:disabled { opacity: .55; cursor: wait; transform: none; }
.button-primary { color: white; background: var(--green); box-shadow: 0 8px 20px rgba(15,107,77,.17); }
.button-primary:hover { background: var(--green-dark); }
.button-secondary { color: var(--ink); background: var(--paper); border-color: var(--line-strong); }
.button-secondary:hover { border-color: var(--green); }
.button-large { min-height: 50px; padding: 0 24px; }
.button-small { min-height: 32px; padding: 0 10px; border-radius: 8px; font-size: 11px; }
.button-full { width: 100%; }
.text-button { padding: 0; color: var(--green); background: none; border: 0; font-size: 12px; font-weight: 800; }
.icon-button { width: 40px; height: 40px; padding: 0; background: white; border: 1px solid var(--line); border-radius: 10px; }

.notice-banner { display: flex; align-items: center; gap: 14px; margin-bottom: 22px; padding: 15px 18px; background: linear-gradient(95deg, var(--green-soft), #f4f7ec); border: 1px solid #cfe0d6; border-radius: var(--radius-sm); }
.notice-banner .notice-icon { display: grid; place-items: center; flex: 0 0 31px; width: 31px; height: 31px; color: white; background: var(--green); border-radius: 50%; font-weight: 900; }
.notice-banner strong { font-size: 13px; }
.notice-banner p { margin: 2px 0 0; color: var(--ink-soft); font-size: 12px; }
.notice-banner .text-button { margin-left: auto; white-space: nowrap; }

.metric-grid { display: grid; grid-template-columns: repeat(4, minmax(0,1fr)); gap: 14px; margin-bottom: 20px; }
.metric-card { padding: 20px; background: var(--paper); border: 1px solid var(--line); border-radius: var(--radius); box-shadow: var(--shadow-soft); }
.metric-top { display: flex; align-items: center; justify-content: space-between; color: var(--ink-soft); font-size: 12px; font-weight: 700; }
.metric-icon { display: grid; place-items: center; width: 31px; height: 31px; border-radius: 9px; font-size: 10px; font-weight: 900; }
.metric-icon.navy { color: var(--navy); background: var(--navy-soft); }
.metric-icon.green { color: var(--green); background: var(--green-soft); }
.metric-icon.amber { color: var(--amber); background: var(--amber-soft); }
.metric-icon.red { color: var(--red); background: var(--red-soft); }
.metric-card > strong { display: block; margin-top: 12px; font-family: Georgia, serif; font-size: clamp(23px, 2vw, 31px); letter-spacing: -.04em; }
.metric-card small { display: block; margin-top: 5px; color: var(--muted); font-size: 10px; }

.dashboard-grid { display: grid; grid-template-columns: minmax(0, 1.8fr) minmax(280px, .8fr); gap: 18px; }
.panel { min-width: 0; padding: 22px; background: var(--paper); border: 1px solid var(--line); border-radius: var(--radius); box-shadow: var(--shadow-soft); }
.panel + .panel { margin-top: 18px; }
.dashboard-grid .panel + .panel, .settings-grid .panel + .panel, .filing-layout .panel + .panel { margin-top: 0; }
.panel-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 18px; margin-bottom: 18px; }
.panel-head h2 { margin: 0; font-size: 16px; letter-spacing: -.035em; }
.panel-head p { margin: 4px 0 0; color: var(--muted); font-size: 11px; }

.table-wrap { width: 100%; overflow-x: auto; }
.data-table { width: 100%; border-collapse: collapse; white-space: nowrap; }
.data-table th { padding: 10px 12px; color: var(--muted); background: #f8faf8; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); text-align: left; font-size: 10px; font-weight: 800; }
.data-table td { padding: 13px 12px; border-bottom: 1px solid #edf0ee; color: var(--ink-soft); font-size: 12px; }
.data-table tbody tr:hover td { background: #fbfcfb; }
.data-table td strong { color: var(--ink); }
.data-table .amount { color: var(--ink); text-align: right; font-variant-numeric: tabular-nums; font-weight: 800; }
.empty-cell { height: 118px; color: var(--muted) !important; text-align: center !important; }
.large-table th, .large-table td { padding-right: 16px; padding-left: 16px; }
.tag { display: inline-flex; align-items: center; min-height: 23px; padding: 0 8px; border-radius: 999px; font-size: 10px; font-weight: 800; }
.tag-safe, .tag-deductible, .tag-paid { color: var(--green-dark); background: var(--green-soft); }
.tag-review, .tag-draft, .tag-unpaid { color: #8b5d14; background: var(--amber-soft); }
.tag-danger, .tag-non_deductible { color: var(--red); background: var(--red-soft); }
.tag-info { color: var(--navy); background: var(--navy-soft); }
.evidence-link { color: var(--green); font-weight: 800; }

.check-score { display: flex; align-items: baseline; justify-content: center; padding: 4px 0 15px; }
.check-score strong { font-family: Georgia, serif; font-size: 57px; line-height: 1; color: var(--green-dark); }
.check-score span { color: var(--muted); font-size: 14px; }
.compact-check-list { display: grid; gap: 8px; margin-bottom: 17px; }
.compact-check { display: flex; align-items: center; gap: 8px; padding: 9px 10px; background: var(--canvas); border-radius: 8px; font-size: 11px; }
.status-dot { flex: 0 0 8px; width: 8px; height: 8px; border-radius: 50%; }
.status-dot.pass { background: var(--green); }
.status-dot.warning { background: var(--amber); }
.status-dot.info { background: var(--navy); }

.filter-bar { display: grid; grid-template-columns: minmax(230px, 1fr) 170px auto; gap: 9px; margin-bottom: 14px; padding: 12px; background: var(--paper); border: 1px solid var(--line); border-radius: 13px; }
input, select, textarea { width: 100%; color: var(--ink); background: white; border: 1px solid var(--line-strong); border-radius: 9px; outline: none; transition: border-color .15s, box-shadow .15s; }
input, select { height: 42px; padding: 0 12px; }
textarea { min-height: 90px; padding: 11px 12px; resize: vertical; }
input:focus, select:focus, textarea:focus { border-color: var(--green); box-shadow: 0 0 0 3px rgba(15,107,77,.1); }

.accounting-rule-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 14px; margin-bottom: 18px; }
.rule-card { padding: 20px; background: white; border: 1px solid var(--line); border-radius: var(--radius); }
.rule-card > span { display: inline-block; margin-bottom: 10px; color: var(--muted); font-size: 10px; font-weight: 900; letter-spacing: .1em; }
.rule-card h3 { margin: 0; font-size: 15px; }
.rule-card p { min-height: 41px; margin: 7px 0 14px; color: var(--ink-soft); font-size: 11px; }
.journal-preview { padding: 12px; background: var(--canvas); border-radius: 9px; color: var(--ink-soft); font-size: 11px; line-height: 1.7; }
.journal-preview b { display: inline-block; width: 34px; color: var(--ink); }
.rule-card.is-correct { border-color: #b9d7c8; box-shadow: inset 0 3px var(--green); }
.rule-card.is-warning { border-color: #ead1a5; box-shadow: inset 0 3px var(--amber); }

.payroll-status-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 12px; margin-bottom: 18px; }
.mini-status { display: flex; align-items: center; justify-content: space-between; gap: 15px; padding: 15px 17px; background: white; border: 1px solid var(--line); border-radius: 12px; }
.mini-status span { color: var(--muted); font-size: 11px; }
.mini-status strong { font-size: 15px; }
.employee-cards { display: grid; grid-template-columns: repeat(3, minmax(0,1fr)); gap: 11px; }
.employee-card { padding: 15px; background: var(--canvas); border: 1px solid #e7ebe8; border-radius: 12px; }
.employee-card-top { display: flex; align-items: center; gap: 10px; }
.employee-avatar { display: grid; place-items: center; width: 36px; height: 36px; color: var(--green-dark); background: var(--green-soft); border-radius: 10px; font-weight: 900; }
.employee-card h3 { margin: 0; font-size: 13px; }
.employee-card p { margin: 3px 0 0; color: var(--muted); font-size: 10px; }
.employee-pay { display: flex; justify-content: space-between; margin-top: 12px; padding-top: 11px; border-top: 1px solid var(--line); font-size: 11px; }
.empty-state { grid-column: 1 / -1; padding: 40px 10px; color: var(--muted); text-align: center; }

.filing-layout { display: grid; grid-template-columns: minmax(0, 1.5fr) minmax(280px, .75fr); gap: 18px; }
.full-check-list { display: grid; gap: 10px; }
.full-check { display: grid; grid-template-columns: 36px minmax(0,1fr); gap: 12px; padding: 14px; border: 1px solid var(--line); border-radius: 11px; }
.full-check-icon { display: grid; place-items: center; width: 36px; height: 36px; border-radius: 10px; font-size: 14px; font-weight: 900; }
.full-check.pass .full-check-icon { color: var(--green); background: var(--green-soft); }
.full-check.warning .full-check-icon { color: var(--amber); background: var(--amber-soft); }
.full-check.info .full-check-icon { color: var(--navy); background: var(--navy-soft); }
.full-check h3 { margin: 0; font-size: 13px; }
.full-check p { margin: 4px 0 0; color: var(--ink-soft); font-size: 11px; }
.filing-guide h2 { margin: 0 0 18px; font-size: 16px; }
.filing-guide ol { display: grid; gap: 15px; margin: 0; padding: 0; list-style: none; }
.filing-guide li { display: flex; gap: 10px; }
.filing-guide li > span { display: grid; place-items: center; flex: 0 0 27px; width: 27px; height: 27px; color: white; background: var(--green); border-radius: 50%; font-size: 10px; font-weight: 900; }
.filing-guide strong { font-size: 12px; }
.filing-guide p { margin: 2px 0 0; color: var(--muted); font-size: 10px; }
.filing-warning { margin-top: 19px; padding: 12px; color: #7d5315; background: var(--amber-soft); border-radius: 9px; font-size: 10px; line-height: 1.6; }

.settings-grid { display: grid; grid-template-columns: minmax(0,1fr) minmax(300px,.8fr); gap: 18px; }
.settings-form { display: grid; grid-template-columns: repeat(2, minmax(0,1fr)); gap: 14px; }
.settings-form .panel-head, .settings-form .button { grid-column: 1 / -1; }
.settings-form label, .app-form label { display: grid; gap: 6px; color: var(--ink-soft); font-size: 11px; font-weight: 800; }
.rule-settings dl { margin: 0; }
.rule-settings dl div { display: flex; align-items: center; justify-content: space-between; padding: 11px 0; border-bottom: 1px solid var(--line); }
.rule-settings dt { color: var(--muted); font-size: 11px; }
.rule-settings dd { margin: 0; font-weight: 800; font-size: 12px; }
.source-note { margin: 16px 0 0; padding: 12px; color: var(--ink-soft); background: var(--canvas); border-radius: 9px; font-size: 10px; }

.modal { position: fixed; z-index: 500; inset: 0; display: none; align-items: center; justify-content: center; padding: 24px; }
.modal.is-open { display: flex; }
.modal-backdrop { position: absolute; inset: 0; background: rgba(13,28,20,.62); backdrop-filter: blur(4px); }
.modal-card { position: relative; z-index: 1; width: min(720px, 100%); max-height: calc(100vh - 48px); padding: 28px; background: white; border-radius: 19px; box-shadow: 0 30px 80px rgba(0,0,0,.24); overflow-y: auto; animation: modalIn .2s ease both; }
.modal-small { width: min(530px, 100%); }
@keyframes modalIn { from { opacity: 0; transform: translateY(10px) scale(.985); } to { opacity: 1; transform: none; } }
.modal-close { position: absolute; top: 17px; right: 17px; width: 36px; height: 36px; color: var(--muted); background: var(--canvas); border: 0; border-radius: 50%; font-size: 23px; line-height: 1; }
.modal-card h2 { margin: 0; font-family: Georgia, serif; font-size: 28px; letter-spacing: -.04em; }
.modal-intro { margin: 6px 0 21px; color: var(--muted); font-size: 11px; }
.app-form { display: grid; gap: 14px; margin-top: 20px; }
.form-grid { display: grid; gap: 12px; }
.form-grid.two { grid-template-columns: repeat(2, minmax(0,1fr)); }
.choice-row { display: flex; flex-wrap: wrap; gap: 8px; }
.check-choice { display: inline-flex !important; grid-template-columns: 17px 1fr; align-items: center; gap: 7px !important; min-height: 38px; padding: 0 11px; background: var(--canvas); border: 1px solid var(--line); border-radius: 9px; font-weight: 700 !important; }
.check-choice input { width: 15px; height: 15px; margin: 0; accent-color: var(--green); }
.upload-field { padding: 14px; background: var(--canvas); border: 1px dashed var(--line-strong); border-radius: 10px; }
.upload-field input { height: auto; padding: 0; border: 0; background: transparent; }
.upload-field span, .form-help { color: var(--muted); font-size: 10px; font-weight: 500; }
.auto-journal-box { padding: 14px; color: var(--green-dark); background: var(--green-soft); border: 1px solid #c7dfd3; border-radius: 10px; }
.auto-journal-box strong { font-size: 11px; }
.auto-journal-box p { margin: 4px 0; font-size: 12px; font-weight: 800; }
.auto-journal-box small { color: var(--ink-soft); font-size: 10px; }

.toast-region { position: fixed; z-index: 700; right: 24px; bottom: 24px; display: grid; gap: 9px; width: min(370px, calc(100vw - 48px)); }
.toast { padding: 14px 16px; color: white; background: var(--ink); border-radius: 11px; box-shadow: var(--shadow); font-size: 12px; font-weight: 700; animation: toastIn .24s ease both; }
.toast.is-error { background: #7d2828; }
.toast.is-success { background: var(--green-dark); }
@keyframes toastIn { from { opacity: 0; transform: translateY(8px); } to { opacity: 1; transform: none; } }

.app-footer { display: flex; justify-content: space-between; gap: 25px; padding: 18px 32px 18px calc(var(--sidebar) + 32px); color: var(--muted); background: var(--paper); border-top: 1px solid var(--line); font-size: 10px; }
.app-footer p { margin: 0; }

.login-shell { display: grid; place-items: center; min-height: calc(100vh - var(--topbar)); padding: 50px 24px; background: radial-gradient(circle at 20% 15%, #e1f1e9 0, transparent 36%), radial-gradient(circle at 85% 82%, #f2ead5 0, transparent 32%), var(--canvas); }
.login-card { width: min(590px, 100%); padding: clamp(30px, 6vw, 58px); background: rgba(255,255,255,.94); border: 1px solid var(--line); border-radius: 24px; box-shadow: var(--shadow); text-align: center; }
.login-brand-mark { width: 52px; height: 52px; margin: 0 auto 20px; font-size: 26px; }
.login-card h1 { margin: 0; font-family: Georgia, serif; font-size: clamp(30px, 5vw, 46px); line-height: 1.22; letter-spacing: -.055em; }
.login-description { margin: 18px auto 23px; max-width: 450px; color: var(--ink-soft); }
.login-feature-list { display: grid; gap: 8px; margin: 0 auto 26px; max-width: 390px; color: var(--green-dark); text-align: left; font-size: 12px; font-weight: 750; }
.login-security { margin: 15px 0 0; color: var(--muted); font-size: 10px; }

.public-dashboard-shell { min-height: calc(100vh - var(--topbar)); padding: 54px clamp(18px, 4vw, 58px) 70px; background: radial-gradient(circle at 8% 2%, rgba(189,223,114,.18), transparent 28%), linear-gradient(180deg, #f7faf8, #eef3f0); }
.public-dashboard-hero { display: grid; grid-template-columns: minmax(0, 1.25fr) minmax(340px, .75fr); gap: clamp(28px, 5vw, 76px); align-items: center; width: min(1280px, 100%); margin: 0 auto 42px; }
.public-hero-copy h1 { margin: 8px 0 18px; font-family: Georgia, 'Noto Serif KR', serif; font-size: clamp(42px, 5vw, 72px); line-height: 1.08; letter-spacing: -.065em; }
.public-hero-copy > p:not(.eyebrow) { max-width: 690px; margin: 0; color: var(--ink-soft); font-size: clamp(15px, 1.4vw, 18px); line-height: 1.75; }
.public-entity-switch { display: flex; flex-wrap: wrap; gap: 8px; align-items: center; margin-top: 24px; }
.public-entity-switch span, .public-entity-switch b { display: inline-flex; min-height: 38px; align-items: center; padding: 0 14px; border: 1px solid var(--line-strong); border-radius: 10px; background: #fff; font-size: 12px; }
.public-entity-switch span.is-selected { color: #fff; background: var(--green-dark); border-color: var(--green-dark); font-weight: 800; }
.public-entity-switch b { color: var(--green-dark); background: var(--green-soft); border-color: #c8ded3; }
.public-login-panel { padding: 26px; border: 1px solid var(--line); border-radius: 20px; background: rgba(255,255,255,.96); box-shadow: var(--shadow); }
.public-login-panel h2 { margin: 12px 0 6px; font-size: 24px; }
.public-login-panel > p { margin: 0 0 18px; color: var(--muted); font-size: 12px; line-height: 1.6; }
.public-login-panel form p { margin: 0 0 12px; }
.public-login-panel form label { color: var(--ink-soft); font-size: 11px; font-weight: 750; }
.public-login-panel form input[type='text'], .public-login-panel form input[type='password'] { width: 100%; height: 44px; margin-top: 5px; padding: 0 12px; border: 1px solid var(--line-strong); border-radius: 9px; background: #fbfcfb; }
.public-login-panel .login-remember label { display: flex; align-items: center; gap: 7px; }
.public-login-panel #wp-submit { width: 100%; height: 44px; color: #fff; background: var(--green); border: 0; border-radius: 10px; font-weight: 800; }
.public-login-panel > small { display: block; margin-top: 12px; color: var(--muted); font-size: 10px; text-align: center; }
.login-lock { display: inline-flex; padding: 5px 9px; color: var(--green-dark); background: var(--green-soft); border-radius: 99px; font-size: 10px; font-weight: 850; }

.public-dashboard-preview { display: grid; grid-template-columns: 210px minmax(0, 1fr); width: min(1380px, 100%); min-height: 650px; margin: 0 auto; overflow: hidden; border: 1px solid #d8e0dc; border-radius: 22px; background: #f4f6f4; box-shadow: 0 28px 70px rgba(21,33,27,.13); }
.preview-sidebar { display: flex; flex-direction: column; gap: 5px; padding: 25px 15px; color: #d8e4de; background: #173228; }
.preview-sidebar > strong { margin: 0 10px 16px; color: #fff; font-size: 13px; }
.preview-sidebar span { display: block; padding: 10px 11px; border-radius: 9px; font-size: 11px; }
.preview-sidebar span.active { color: #173228; background: #d6e9a9; font-weight: 850; }
.preview-main { padding: clamp(22px, 3vw, 38px); }
.preview-heading { display: flex; align-items: flex-start; justify-content: space-between; gap: 20px; margin-bottom: 22px; }
.preview-heading span { color: var(--green); font-size: 9px; font-weight: 900; letter-spacing: .12em; }
.preview-heading h2 { margin: 5px 0 2px; font-size: 28px; }
.preview-heading p { margin: 0; color: var(--muted); font-size: 11px; }
.preview-heading > b { padding: 7px 10px; border-radius: 8px; color: #8b5b10; background: var(--amber-soft); font-size: 10px; }
.preview-metrics { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 12px; margin-bottom: 16px; }
.preview-metrics article { min-height: 126px; padding: 17px; border: 1px solid var(--line); border-radius: 13px; background: #fff; box-shadow: var(--shadow-soft); }
.preview-metrics span, .preview-metrics small { display: block; color: var(--muted); font-size: 9px; }
.preview-metrics strong { display: block; margin: 16px 0 5px; font-size: 15px; line-height: 1.25; }
.preview-content-grid { display: grid; grid-template-columns: minmax(0, 1.4fr) minmax(245px, .6fr); gap: 16px; }
.preview-work-panel, .preview-check-panel { padding: 21px; border: 1px solid var(--line); border-radius: 14px; background: #fff; }
.preview-panel-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 15px; }
.preview-panel-head h3, .preview-check-panel h3 { margin: 0 0 4px; font-size: 16px; }
.preview-panel-head p { margin: 0; color: var(--muted); font-size: 10px; }
.preview-panel-head > span { color: var(--green-dark); font-size: 10px; font-weight: 800; }
.preview-progress { height: 7px; margin: 17px 0; overflow: hidden; border-radius: 99px; background: #e6ebe8; }
.preview-progress i { display: block; width: 72%; height: 100%; border-radius: inherit; background: linear-gradient(90deg, var(--green), var(--lime)); }
.preview-task { display: grid; grid-template-columns: 30px minmax(0, 1fr) auto; gap: 11px; align-items: center; padding: 12px 0; border-bottom: 1px solid var(--line); }
.preview-task:last-child { border-bottom: 0; }
.preview-task > b { display: grid; place-items: center; width: 27px; height: 27px; border-radius: 8px; color: var(--green-dark); background: var(--green-soft); font-size: 10px; }
.preview-task strong { font-size: 12px; }
.preview-task p { margin: 2px 0 0; color: var(--muted); font-size: 9px; }
.preview-task em { padding: 4px 7px; color: #315f9f; background: #e7effc; border-radius: 6px; font-size: 9px; font-style: normal; font-weight: 750; }
.preview-score { display: flex; align-items: baseline; color: var(--green-dark); }
.preview-score strong { font-size: 44px; line-height: 1; }
.preview-score span { font-size: 12px; }
.preview-check-panel ul { display: grid; gap: 10px; margin: 18px 0; padding: 0; list-style: none; }
.preview-check-panel li { position: relative; padding-left: 20px; color: var(--ink-soft); font-size: 11px; }
.preview-check-panel li::before { position: absolute; left: 0; content: '✓'; color: var(--green); font-weight: 900; }
.preview-check-panel li.warning::before { content: '!'; color: var(--amber); }
.preview-security { display: block; padding: 10px; color: var(--muted); background: #f5f7f6; border-radius: 8px; font-size: 9px; text-align: center; }
.public-feature-strip { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 14px; width: min(1380px, 100%); margin: 22px auto 0; }
.public-feature-strip article { padding: 20px; border: 1px solid var(--line); border-radius: 14px; background: rgba(255,255,255,.86); }
.public-feature-strip span { color: var(--green); font-size: 10px; font-weight: 900; }
.public-feature-strip strong { display: block; margin: 8px 0 6px; font-size: 14px; }
.public-feature-strip p { margin: 0; color: var(--muted); font-size: 10px; line-height: 1.6; }

@media (max-width: 1050px) {
  .public-dashboard-hero { grid-template-columns: 1fr; }
  .public-login-panel { width: min(560px, 100%); }
  .preview-metrics { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .public-feature-strip { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}

@media (max-width: 760px) {
  .public-dashboard-shell { padding: 34px 14px 48px; }
  .public-hero-copy h1 { font-size: clamp(38px, 12vw, 54px); }
  .public-dashboard-preview { grid-template-columns: 1fr; }
  .preview-sidebar { display: none; }
  .preview-heading { flex-direction: column; }
  .preview-content-grid { grid-template-columns: 1fr; }
}

@media (max-width: 520px) {
  .preview-metrics, .public-feature-strip { grid-template-columns: 1fr; }
  .public-entity-switch b { width: 100%; justify-content: center; }
  .public-login-panel, .preview-main { padding: 18px; }
}

@media (max-width: 1180px) {
  :root { --sidebar: 218px; }
  .metric-grid { grid-template-columns: repeat(2, 1fr); }
  .employee-cards { grid-template-columns: repeat(2, minmax(0,1fr)); }
  .payroll-status-grid { grid-template-columns: repeat(2, 1fr); }
}

@media (max-width: 900px) {
  :root { --sidebar: 0px; }
  .app-topbar { padding: 0 16px; }
  .brand { min-width: auto; }
  .brand-copy small, .entity-picker-label, .account-chip, .logout-link { display: none; }
  .entity-picker { min-width: 145px; }
  .mobile-nav-button { display: block; }
  .app-shell { display: block; }
  .app-sidebar { position: fixed; z-index: 200; top: var(--topbar); bottom: 0; left: 0; width: 250px; height: auto; transform: translateX(-105%); box-shadow: var(--shadow); transition: transform .22s ease; }
  .app-sidebar.is-open { transform: none; }
  .app-main { padding: 28px 18px 55px; }
  .app-loading { left: 0; }
  .dashboard-grid, .filing-layout, .settings-grid { grid-template-columns: 1fr; }
  .dashboard-grid .panel + .panel, .settings-grid .panel + .panel, .filing-layout .panel + .panel { margin-top: 0; }
  .accounting-rule-grid { grid-template-columns: 1fr; }
  .rule-card p { min-height: 0; }
  .app-footer { padding-left: 28px; }
}

.decision-legend { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 12px; margin-bottom: 20px; }
.legend-card { padding: 16px; border: 1px solid var(--line); border-radius: 14px; background: #fff; }
.legend-card strong { display: block; margin-bottom: 5px; font-size: 14px; }
.legend-card p { margin: 0; color: var(--muted); font-size: 11px; line-height: 1.55; }
.legend-card.include { border-top: 4px solid #27845d; }
.legend-card.candidate { border-top: 4px solid #416fb4; }
.legend-card.review { border-top: 4px solid #d28a1e; }
.legend-card.blocked { border-top: 4px solid #c74949; }
.correction-metrics { margin-bottom: 18px; }
.correction-guide-grid { display: grid; grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr); gap: 18px; margin-bottom: 18px; }
.correction-readiness, .correction-legal-box { min-height: 100%; }
.readiness-score { display: grid; place-items: center; min-width: 58px; height: 42px; padding: 0 10px; border-radius: 11px; background: var(--green-soft); color: var(--green-dark); font-size: 17px; font-weight: 900; }
.readiness-track { height: 10px; margin: 7px 0 18px; overflow: hidden; border-radius: 99px; background: #e7ece9; }
.readiness-track span { display: block; width: 0; height: 100%; border-radius: inherit; background: linear-gradient(90deg, #0f6b4d, #85bd60); transition: width .35s ease; }
.readiness-facts { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 10px; }
.readiness-facts > div { padding: 13px; border-radius: 11px; background: #f7f9f8; }
.readiness-facts span { display: block; margin-bottom: 4px; color: var(--muted); font-size: 10px; font-weight: 750; }
.readiness-facts strong { font-size: 15px; }
.next-action-box { display: grid; grid-template-columns: 75px minmax(0, 1fr); gap: 12px; align-items: start; margin: 14px 0; padding: 13px 14px; border: 1px solid #d9e6df; border-radius: 11px; background: #f1f8f4; }
.next-action-box span { color: var(--green); font-size: 11px; font-weight: 850; }
.next-action-box strong { font-size: 13px; line-height: 1.55; }
.correction-legal-box { background: linear-gradient(145deg, #182d25, #24463a); color: #fff; }
.correction-legal-box h2 { margin: 12px 0 10px; font-size: 22px; line-height: 1.35; }
.correction-legal-box > p { margin: 0 0 16px; color: rgba(255,255,255,.75); line-height: 1.7; }
.legal-kicker { display: inline-flex; padding: 5px 9px; border-radius: 99px; background: rgba(189,223,114,.16); color: #d9efa6; font-size: 11px; font-weight: 850; }
.legal-caution { display: grid; gap: 4px; padding: 13px; border-radius: 11px; background: rgba(255,255,255,.08); }
.legal-caution strong { color: #d9efa6; font-size: 13px; }
.legal-caution span { color: rgba(255,255,255,.75); font-size: 12px; line-height: 1.5; }
.official-source-links { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 16px; }
.official-source-links a { color: #d9efa6; font-size: 12px; font-weight: 800; }
.correction-process-panel { margin-bottom: 18px; }
.correction-process { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 28px; margin: 0; padding: 0; list-style: none; }
.correction-process li { display: grid; grid-template-columns: 38px minmax(0, 1fr); gap: 12px; padding: 15px 0; border-bottom: 1px solid var(--line); }
.correction-process li > span { display: grid; place-items: center; width: 32px; height: 32px; border-radius: 10px; background: var(--green-soft); color: var(--green-dark); font-size: 12px; font-weight: 900; }
.correction-process strong { display: block; margin-bottom: 5px; font-size: 14px; }
.correction-process p { margin: 0; color: var(--ink-soft); font-size: 12px; line-height: 1.65; }
.process-actions { display: flex; justify-content: flex-end; flex-wrap: wrap; gap: 9px; margin-top: 18px; }
.correction-evidence-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 18px; margin-bottom: 18px; }
.evidence-checklist ul { display: grid; gap: 9px; margin: 0; padding: 0; list-style: none; }
.evidence-checklist li { position: relative; padding: 10px 12px 10px 38px; border-radius: 10px; background: #f5f8f6; font-size: 12px; line-height: 1.5; }
.evidence-checklist li::before { position: absolute; top: 10px; left: 13px; content: '✓'; color: var(--green); font-weight: 900; }
.danger-list li { background: #fff6f4; }
.danger-list li::before { content: '!'; color: var(--red); }
.correction-filter { grid-template-columns: minmax(240px, 1fr) 145px 210px auto; }
.decision-list { display: grid; gap: 14px; }
.decision-record { display: grid; grid-template-columns: minmax(0, 1fr) 210px; gap: 18px; padding: 18px; border: 1px solid var(--line); border-left-width: 5px; border-radius: 15px; background: #fff; }
.decision-record.tone-include { border-left-color: #27845d; }
.decision-record.tone-candidate { border-left-color: #416fb4; }
.decision-record.tone-review { border-left-color: #d28a1e; }
.decision-record.tone-blocked { border-left-color: #c74949; background: #fffafa; }
.decision-record.tone-excluded { border-left-color: #7b8790; background: #fafbfb; }
.decision-title { display: grid; grid-template-columns: 120px minmax(0, 1fr) auto; gap: 14px; align-items: center; }
.decision-title h3 { margin: 0 0 4px; font-size: 16px; }
.decision-title p { margin: 0; color: var(--muted); font-size: 11px; }
.decision-title > strong { text-align: right; font-size: 16px; }
.decision-title > strong small { display: block; margin-top: 4px; color: var(--muted); font-size: 10px; font-weight: 600; }
.decision-action { display: inline-flex; justify-content: center; padding: 7px 9px; border-radius: 9px; background: #eef2f5; font-size: 11px; font-weight: 850; }
.tone-include .decision-action { background: #e4f4ec; color: #176b49; }
.tone-candidate .decision-action { background: #e7effc; color: #315f9f; }
.tone-review .decision-action { background: #fff2d7; color: #8a590c; }
.tone-blocked .decision-action { background: #fbe7e7; color: #9e3030; }
.tone-excluded .decision-action { background: #e9edef; color: #485760; }
.decision-explanation { display: grid; grid-template-columns: 1.15fr .85fr; gap: 12px; margin-top: 14px; }
.decision-explanation > div { padding: 12px 14px; border-radius: 11px; background: #f7f9fa; }
.decision-explanation span { display: block; margin-bottom: 4px; color: var(--muted); font-size: 10px; font-weight: 800; }
.decision-explanation p { margin: 0; font-size: 12px; line-height: 1.55; }
.decision-separation { display: flex; flex-wrap: wrap; gap: 8px 18px; margin-top: 12px; color: #485760; font-size: 11px; }
.decision-controls { display: flex; flex-direction: column; justify-content: center; gap: 9px; border-left: 1px solid var(--line); padding-left: 18px; }
.decision-locked { padding: 12px; border-radius: 10px; background: #fbeaea; color: #912f2f; font-size: 11px; font-weight: 750; line-height: 1.5; text-align: center; }
.decision-locked.is-included { background: #e5f5ed; color: #176b49; }

@media (max-width: 1000px) {
  .decision-legend { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .correction-guide-grid { grid-template-columns: 1fr; }
  .correction-process { grid-template-columns: 1fr; }
  .correction-filter { grid-template-columns: minmax(220px, 1fr) 135px 190px; }
  .correction-filter .button { grid-column: 1 / -1; }
  .decision-record { grid-template-columns: 1fr; }
  .decision-controls { border-left: 0; border-top: 1px solid var(--line); padding: 14px 0 0; }
}

@media (max-width: 640px) {
  .decision-legend, .decision-explanation { grid-template-columns: 1fr; }
  .readiness-facts, .correction-evidence-grid { grid-template-columns: 1fr; }
  .correction-filter { grid-template-columns: 1fr; }
  .process-actions { display: grid; }
  .decision-title { grid-template-columns: 1fr; }
  .decision-title > strong { text-align: left; }
}

@media (max-width: 640px) {
  .app-topbar { gap: 8px; }
  .brand-copy strong { font-size: 14px; }
  .entity-picker { min-width: 118px; max-width: 135px; }
  .page-heading, .page-heading.compact { align-items: stretch; flex-direction: column; }
  .page-heading .button { width: 100%; }
  .heading-actions { display: grid; grid-template-columns: 1fr 1fr; }
  .metric-grid, .payroll-status-grid { grid-template-columns: 1fr; }
  .metric-card { padding: 17px; }
  .notice-banner { align-items: flex-start; }
  .notice-banner .text-button { display: none; }
  .panel { padding: 17px; }
  .filter-bar { grid-template-columns: 1fr; }
  .employee-cards { grid-template-columns: 1fr; }
  .settings-form { grid-template-columns: 1fr; }
  .settings-form .panel-head, .settings-form .button { grid-column: auto; }
  .form-grid.two { grid-template-columns: 1fr; }
  .modal { align-items: flex-end; padding: 0; }
  .modal-card { width: 100%; max-height: 92vh; padding: 23px 18px; border-radius: 19px 19px 0 0; }
  .app-footer { display: grid; padding: 16px 18px; }
}

.warning-banner { background: #fff9ed; border-color: #f3d49b; }
.import-layout, .connector-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; margin-bottom: 20px; }
.import-card { display: flex; flex-direction: column; gap: 16px; }
.import-progress { padding: 12px 14px; border-radius: 10px; background: #eef7f2; color: #176b49; font-size: 13px; line-height: 1.6; }
.rule-list { display: grid; gap: 10px; }
.rule-row { display: grid; grid-template-columns: minmax(0, 1.2fr) minmax(280px, .8fr); gap: 18px; align-items: center; padding: 14px 16px; border-radius: 12px; background: #f8fafc; }
.rule-row p, .rule-row small { display: block; margin: 5px 0 0; color: var(--muted); line-height: 1.5; }
.compact-rule-form { margin-top: 20px; }
.form-grid.three { grid-template-columns: repeat(3, minmax(0, 1fr)); }
.reminder-list { display: grid; gap: 12px; }
.reminder-item { display: grid; grid-template-columns: 74px minmax(0, 1fr) auto; gap: 16px; align-items: center; padding: 16px; border: 1px solid var(--line); border-radius: 14px; }
.reminder-item h3 { margin: 0 0 6px; font-size: 15px; }
.reminder-item p { margin: 0 0 6px; color: var(--muted); font-size: 13px; line-height: 1.55; }
.reminder-item a, .connector-card a { color: var(--green-dark); font-size: 13px; font-weight: 700; }
.reminder-date { display: flex; min-height: 58px; flex-direction: column; align-items: center; justify-content: center; border-radius: 12px; background: #eff4ff; color: #23417c; }
.reminder-date strong { font-size: 18px; }
.reminder-date span { font-size: 11px; font-weight: 800; }
.connector-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); margin-top: 20px; }
.connector-card { position: relative; }
.connector-card h3 { margin: 20px 0 8px; }
.connector-card p { color: var(--muted); line-height: 1.65; }
.status-badge { display: inline-flex; padding: 5px 9px; border-radius: 999px; font-size: 11px; font-weight: 800; }
.status-badge.ready { background: #e5f6ed; color: #16734d; }
.status-badge.review { background: #fff2d7; color: #94600c; }
.status-badge.blocked { background: #feecec; color: #a72c2c; }
.tag-candidate { background: #e8f0ff; color: #2b59a2; }
.tag-blocked { background: #feecec; color: #a72c2c; }
.decision-button { margin-top: 5px; font-size: 11px; }

@media (max-width: 900px) {
  .import-layout, .connector-grid, .form-grid.three { grid-template-columns: 1fr; }
  .rule-row { grid-template-columns: 1fr; }
  .reminder-item { grid-template-columns: 64px minmax(0, 1fr); }
  .reminder-item > button { grid-column: 2; justify-self: start; }
}

.security-banner { background: linear-gradient(135deg, #edf6f1, #f8fbf9); border-color: #cfe3d8; }
.integration-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; margin: 20px 0; }
.integration-card { display: flex; min-height: 360px; flex-direction: column; gap: 15px; }
.integration-card-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 18px; }
.integration-card-head > div { min-width: 0; }
.integration-card h2 { margin: 9px 0 0; font-size: 20px; }
.integration-card > p { margin: 0; color: var(--ink-soft); line-height: 1.75; }
.integration-card > small { color: var(--muted); line-height: 1.6; }
.institution-mark { display: inline-flex; align-items: center; min-height: 26px; padding: 4px 9px; border-radius: 7px; font-size: 11px; font-weight: 900; letter-spacing: .02em; }
.institution-mark.nts { color: #234b9b; background: #eaf0ff; }
.institution-mark.hometax { color: #166444; background: #e6f4ed; }
.institution-mark.insurance { color: #7a4e00; background: #fff1cf; }
.institution-mark.relay { color: #63388a; background: #f1e8fa; }
.connector-actions { display: flex; flex-wrap: wrap; gap: 9px; margin-top: auto; }
.connector-actions .button { flex: 1 1 150px; }
.official-inline-link { color: var(--green-dark); font-size: 13px; font-weight: 800; }
.connector-result { display: flex; min-height: 82px; flex-direction: column; justify-content: center; gap: 3px; padding: 13px 14px; border: 1px solid var(--line); border-radius: 11px; background: #f8faf9; color: var(--ink-soft); font-size: 13px; }
.connector-result strong { color: var(--ink); font-size: 15px; }
.connector-result span { line-height: 1.55; }
.connector-result small { color: var(--muted); }
.relay-state { display: flex; align-items: center; justify-content: space-between; gap: 16px; padding: 12px 14px; border-radius: 10px; background: var(--canvas-warm); font-size: 13px; }
.relay-state strong { color: var(--amber); }
.connection-matrix-panel { margin-bottom: 20px; }
.connection-matrix td:first-child { font-weight: 800; }
.integration-bottom-grid { display: grid; grid-template-columns: minmax(300px, .72fr) minmax(0, 1.28fr); gap: 20px; }
.receipt-form { display: flex; flex-direction: column; gap: 14px; }
.connector-log-list { display: grid; gap: 10px; max-height: 420px; overflow: auto; }
.connector-log-item { display: grid; grid-template-columns: 12px minmax(0, 1fr); gap: 12px; padding: 12px 0; border-bottom: 1px solid var(--line); }
.connector-log-item:last-child { border-bottom: 0; }
.connector-log-item .status-dot { margin-top: 6px; }
.connector-log-item strong { display: block; font-size: 14px; }
.connector-log-item p { margin: 3px 0; color: var(--ink-soft); font-size: 13px; line-height: 1.5; }
.connector-log-item small { color: var(--muted); font-size: 11px; }

@media (max-width: 900px) {
  .integration-grid, .integration-bottom-grid { grid-template-columns: 1fr; }
  .integration-card { min-height: 0; }
}

@media (max-width: 640px) {
  .integration-card-head { align-items: flex-start; flex-direction: column; }
  .connector-actions { display: grid; grid-template-columns: 1fr; }
}

/* Logged-out visitors see authentication only. */
body.blanding-tax-app:not(.logged-in) .public-dashboard-shell {
  display: grid;
  min-height: calc(100vh - var(--topbar));
  place-items: center;
  padding: 32px 18px;
}

body.blanding-tax-app:not(.logged-in) .public-dashboard-hero {
  display: block;
  width: min(440px, 100%);
  margin: 0;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel {
  width: 100%;
  padding: 34px;
  border-radius: 24px;
}

body.blanding-tax-app:not(.logged-in) .public-hero-copy,
body.blanding-tax-app:not(.logged-in) .public-dashboard-preview,
body.blanding-tax-app:not(.logged-in) .public-feature-strip {
  display: none !important;
}

@media (max-width: 640px) {
  body.blanding-tax-app:not(.logged-in) .public-dashboard-shell { padding: 20px 14px; }
  body.blanding-tax-app:not(.logged-in) .public-login-panel { padding: 24px 20px; }
}

/* Refined administrator sign-in screen. */
body.blanding-tax-app:not(.logged-in) .public-dashboard-shell {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: center;
  overflow: hidden;
  background:
    radial-gradient(circle at 18% 18%, rgba(188, 226, 207, .52), transparent 32%),
    radial-gradient(circle at 82% 82%, rgba(226, 235, 210, .62), transparent 30%),
    #f3f7f5;
}

body.blanding-tax-app:not(.logged-in) .public-dashboard-shell::before {
  position: absolute;
  width: 440px;
  height: 440px;
  border: 1px solid rgba(15, 107, 77, .09);
  border-radius: 50%;
  content: '';
  transform: translate(330px, -240px);
}

body.blanding-tax-app:not(.logged-in) .public-dashboard-hero {
  position: relative;
  z-index: 1;
  display: flex;
  width: min(420px, 100%);
  justify-content: center;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel {
  position: relative;
  width: 100%;
  padding: 38px;
  overflow: hidden;
  border: 1px solid rgba(20, 59, 45, .12);
  border-radius: 22px;
  background: rgba(255, 255, 255, .96);
  box-shadow: 0 24px 70px rgba(25, 57, 45, .14);
}

body.blanding-tax-app:not(.logged-in) .public-login-panel::before {
  position: absolute;
  top: 0;
  right: 0;
  left: 0;
  height: 4px;
  background: linear-gradient(90deg, var(--green-dark), var(--green), #8cbf6b);
  content: '';
}

body.blanding-tax-app:not(.logged-in) .login-lock {
  padding: 6px 10px;
  color: var(--green-dark);
  border: 1px solid #cee3d8;
  background: #eef7f2;
  letter-spacing: .02em;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel h2 {
  margin: 16px 0 8px;
  font-size: 28px;
  letter-spacing: -.04em;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel > p {
  margin-bottom: 26px;
  font-size: 13px;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel form p {
  margin-bottom: 18px;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel form label {
  display: block;
  color: #2d4038;
  font-size: 12px;
  font-weight: 800;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel form input[type='text'],
body.blanding-tax-app:not(.logged-in) .public-login-panel form input[type='password'] {
  height: 50px;
  margin-top: 8px;
  padding: 0 15px;
  border-color: #ccd7d1;
  border-radius: 11px;
  background: #fbfdfc;
  font-size: 14px;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel .login-remember {
  margin: -2px 0 20px;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel .login-remember label {
  display: inline-flex;
  width: auto;
  align-items: center;
  gap: 9px;
  cursor: pointer;
  font-size: 12px;
  font-weight: 700;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel .login-remember input[type='checkbox'] {
  width: 17px !important;
  min-width: 17px;
  height: 17px !important;
  margin: 0;
  padding: 0;
  border: 0;
  border-radius: 4px;
  box-shadow: none;
  accent-color: var(--green);
}

body.blanding-tax-app:not(.logged-in) .public-login-panel .login-submit {
  margin-bottom: 0;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel #wp-submit {
  height: 50px;
  border-radius: 11px;
  box-shadow: 0 10px 24px rgba(15, 107, 77, .2);
  font-size: 14px;
  cursor: pointer;
  transition: transform .15s ease, background .15s ease, box-shadow .15s ease;
}

body.blanding-tax-app:not(.logged-in) .public-login-panel #wp-submit:hover {
  background: var(--green-dark);
  box-shadow: 0 13px 28px rgba(15, 107, 77, .25);
  transform: translateY(-1px);
}

body.blanding-tax-app:not(.logged-in) .public-login-panel > small {
  margin-top: 17px;
  color: #89958f;
  font-size: 10px;
}

@media (max-width: 520px) {
  body.blanding-tax-app:not(.logged-in) .public-login-panel { padding: 30px 22px; }
  body.blanding-tax-app:not(.logged-in) .public-login-panel h2 { font-size: 25px; }
}

/* VAT return workspace */
.vat-period-bar {
  display: grid;
  grid-template-columns: 1.35fr repeat(3, minmax(135px, .8fr)) minmax(130px, .8fr) auto;
  align-items: end;
  gap: 14px;
  margin-bottom: 18px;
}

.vat-period-bar label,
.vat-adjustment-form label,
.import-card > label:not(.check-choice) {
  display: grid;
  gap: 7px;
  color: #43544d;
  font-size: 12px;
  font-weight: 800;
}

.vat-period-bar input,
.vat-period-bar select,
.vat-adjustment-form input,
.vat-adjustment-form select,
.vat-adjustment-form textarea,
.import-card select {
  width: 100%;
  min-height: 43px;
  padding: 9px 11px;
  border: 1px solid #d8e2dd;
  border-radius: 9px;
  background: #fff;
  color: #18342a;
}

.vat-metrics {
  display: grid;
  grid-template-columns: repeat(5, minmax(0, 1fr));
  gap: 14px;
  margin-bottom: 18px;
}

.vat-metrics article {
  padding: 19px;
  border: 1px solid #dfe8e3;
  border-radius: 14px;
  background: #fff;
  box-shadow: 0 7px 22px rgba(25, 61, 48, .045);
}

.vat-metrics span,
.vat-metrics small { display: block; color: #6f8078; font-size: 11px; }
.vat-metrics strong { display: block; margin: 8px 0 5px; color: #17392d; font-size: clamp(18px, 1.65vw, 25px); letter-spacing: -.04em; }
.vat-metrics .vat-payable-card { border-color: #a7d8c5; background: linear-gradient(145deg, #effaf5, #fff); }
.vat-metrics .vat-payable-card strong { color: var(--green); }

.vat-filing-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.75fr) minmax(300px, .75fr);
  gap: 18px;
  align-items: start;
  margin-bottom: 18px;
}

.vat-return-panel { min-width: 0; }
.vat-return-table th:first-child,
.vat-return-table td:first-child { width: 54px; text-align: center; }
.vat-return-table td:nth-child(2) { min-width: 300px; }
.vat-return-table .auto-mark { display: inline-block; margin-left: 7px; padding: 2px 5px; border-radius: 5px; background: #edf6f1; color: #227656; font-size: 9px; font-weight: 800; }
.vat-return-table .vat-total-line td { border-top: 2px solid #153e30; background: #f0f8f4; color: #123c2d; font-weight: 800; }

.vat-check-list { display: grid; gap: 9px; }
.vat-check { display: grid; grid-template-columns: 27px 1fr; gap: 10px; padding: 12px; border: 1px solid #e3e9e6; border-radius: 10px; background: #fbfcfb; }
.vat-check > span { display: grid; width: 25px; height: 25px; place-items: center; border-radius: 50%; background: #edf2ef; color: #53635c; font-size: 12px; font-weight: 900; }
.vat-check strong { color: #263c33; font-size: 12px; }
.vat-check p { margin: 3px 0 0; color: #718078; font-size: 11px; line-height: 1.5; }
.vat-check.pass { border-color: #cfe8dc; background: #f5fbf8; }
.vat-check.pass > span { background: #d9f1e5; color: #11734f; }
.vat-check.warning { border-color: #f3dfad; background: #fffaf0; }
.vat-check.warning > span { background: #fff0c5; color: #8c6310; }
.vat-check.blocked { border-color: #f0c8c8; background: #fff7f7; }
.vat-check.blocked > span { background: #fbe0e0; color: #a62e2e; }

.vat-relay-panel { display: grid; gap: 9px; margin-top: 16px; padding-top: 16px; border-top: 1px solid #e4ebe7; }
.vat-relay-panel > div { display: flex; justify-content: space-between; gap: 10px; font-size: 12px; }
.vat-relay-panel > div span { color: #78877f; }
.vat-relay-panel small { color: #849189; font-size: 10px; line-height: 1.55; }

.vat-adjustment-form { margin-bottom: 18px; }
.vat-adjustment-grid { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 13px; margin-bottom: 14px; }
.vat-adjustment-form textarea { resize: vertical; }
.vat-close-row { display: grid; grid-template-columns: 1.2fr 1.2fr minmax(140px, .6fr) auto; align-items: end; gap: 14px; margin-top: 15px; padding-top: 15px; border-top: 1px solid #e6ece9; }
.vat-close-row .check-choice { align-self: center; }
.vat-bottom-review { margin-top: 0; }
.status-badge.needs-action { background: #fff0d3; color: #8a620b; }

@media (max-width: 1180px) {
  .vat-period-bar { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .vat-metrics { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .vat-adjustment-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .vat-close-row { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}

@media (max-width: 820px) {
  .vat-filing-grid { grid-template-columns: 1fr; }
  .vat-adjustment-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}

@media (max-width: 620px) {
  .vat-period-bar,
  .vat-metrics,
  .vat-adjustment-grid,
  .vat-close-row { grid-template-columns: 1fr; }
  .vat-return-table td:nth-child(2) { min-width: 230px; }
}

/* Related-party funds and corporate tax closing */
.fund-direction-grid,
.fund-metrics,
.corporate-metrics {
  display: grid;
  gap: 14px;
  margin-bottom: 18px;
}

.fund-direction-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); }
.fund-metrics { grid-template-columns: repeat(4, minmax(0, 1fr)); }
.corporate-metrics { grid-template-columns: repeat(5, minmax(0, 1fr)); }

.fund-direction {
  padding: 21px;
  border: 1px solid #dce7e1;
  border-radius: 15px;
  background: #fff;
}

.fund-direction > span { color: #708179; font-size: 10px; font-weight: 900; letter-spacing: .08em; }
.fund-direction h2 { margin: 7px 0 8px; color: #183c2f; font-size: 21px; }
.fund-direction p { min-height: 42px; margin: 0 0 14px; color: #6d7d75; font-size: 12px; line-height: 1.7; }
.fund-direction > div { padding: 10px 11px; border-radius: 8px; background: #f4f8f6; color: #3f564d; font-size: 10px; font-weight: 800; }
.fund-direction.receipt { border-top: 3px solid #477dce; }
.fund-direction.payment { border-top: 3px solid #d17b43; }
.fund-direction.caution { border-top: 3px solid #be4545; background: linear-gradient(145deg, #fff9f7, #fff); }

.fund-metrics article,
.corporate-metrics article {
  padding: 18px;
  border: 1px solid #dfe8e3;
  border-radius: 13px;
  background: #fff;
  box-shadow: 0 6px 20px rgba(25, 61, 48, .04);
}

.fund-metrics span,
.fund-metrics small,
.corporate-metrics span,
.corporate-metrics small { display: block; color: #75847d; font-size: 10px; }
.fund-metrics strong,
.corporate-metrics strong { display: block; margin: 8px 0 5px; color: #173b2e; font-size: clamp(18px, 1.55vw, 24px); letter-spacing: -.04em; }
.corporate-metrics .corp-tax-card { border-color: #a7d7c4; background: linear-gradient(145deg, #effaf5, #fff); }
.corporate-metrics .corp-tax-card strong { color: var(--green); }

.fund-work-grid,
.corporate-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.15fr) minmax(320px, .85fr);
  gap: 18px;
  align-items: start;
  margin-bottom: 18px;
}

.related-entry-form label,
.corporate-adjustment-form > label,
.corporate-adjustment-grid label {
  display: grid;
  gap: 7px;
  color: #43544d;
  font-size: 12px;
  font-weight: 800;
}

.related-entry-form input,
.related-entry-form select,
.corporate-adjustment-form input,
.corporate-adjustment-form select,
.corporate-adjustment-form textarea {
  width: 100%;
  min-height: 43px;
  padding: 9px 11px;
  border: 1px solid #d8e2dd;
  border-radius: 9px;
  background: #fff;
  color: #18342a;
}

.related-entry-form .auto-journal-box { margin: 15px 0; }
.related-risk-list { display: grid; gap: 9px; }
.compact-date-label { display: inline-flex; align-items: center; gap: 8px; color: #6d7c75; font-size: 11px; font-weight: 800; }
.compact-date-label input { min-height: 36px; padding: 6px 9px; border: 1px solid #d7e1dc; border-radius: 8px; color: #254238; }
.fund-movement { display: inline-block; padding: 4px 7px; border-radius: 6px; font-size: 10px; font-weight: 900; }
.fund-movement.increase { background: #eaf1fb; color: #315f9e; }
.fund-movement.decrease { background: #e9f7f0; color: #147451; }
.related-ledger-table td:nth-child(4) { min-width: 210px; }

.corporate-period-bar {
  display: grid;
  grid-template-columns: minmax(180px, .8fr) 1.2fr 1fr auto;
  gap: 18px;
  align-items: end;
  margin-bottom: 18px;
}

.corporate-period-bar label { display: grid; gap: 7px; color: #43544d; font-size: 12px; font-weight: 800; }
.corporate-period-bar select { min-height: 43px; padding: 9px 11px; border: 1px solid #d8e2dd; border-radius: 9px; background: #fff; }
.corporate-period-bar > div { display: grid; gap: 6px; padding: 4px 0; }
.corporate-period-bar > div span { color: #75847d; font-size: 10px; font-weight: 800; }
.corporate-period-bar > div strong { color: #203c31; font-size: 13px; }

.tax-flow-list { display: grid; }
.tax-flow-list > div { display: flex; justify-content: space-between; gap: 20px; padding: 13px 3px; border-bottom: 1px solid #e8eeeb; color: #52655c; font-size: 12px; }
.tax-flow-list > div strong { color: #183a2d; font-size: 13px; }
.tax-flow-list .plus strong::before { content: '+ '; color: #b35d28; }
.tax-flow-list .minus strong::before { content: '− '; color: #3670aa; }
.tax-flow-list .subtotal { margin-top: 4px; border-top: 1px solid #bdcec6; font-weight: 800; }
.tax-flow-list .total { margin-top: 4px; padding: 15px 10px; border: 0; border-radius: 9px; background: #f1f7f4; font-weight: 900; }
.tax-flow-list .payable { margin-top: 6px; padding: 16px 11px; border: 0; border-radius: 9px; background: var(--green); color: #fff; font-weight: 900; }
.tax-flow-list .payable strong { color: #fff; font-size: 16px; }

.corporate-adjustment-form { margin-bottom: 18px; }
.corporate-adjustment-grid { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 13px; margin-bottom: 14px; }
.corporate-adjustment-form textarea { resize: vertical; }
.corporate-close-row { display: grid; grid-template-columns: 1fr 1fr auto; gap: 15px; align-items: center; margin-top: 16px; padding-top: 16px; border-top: 1px solid #e5ece8; }
.corporate-legal-note { display: grid; grid-template-columns: auto 1fr; gap: 12px; margin-top: 16px; padding: 13px; border-radius: 9px; background: #fff8e9; color: #725a24; font-size: 11px; line-height: 1.6; }

@media (max-width: 1180px) {
  .corporate-metrics { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .corporate-adjustment-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); }
}

@media (max-width: 900px) {
  .fund-direction-grid,
  .fund-work-grid,
  .corporate-grid { grid-template-columns: 1fr; }
  .fund-direction p { min-height: 0; }
  .fund-metrics { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .corporate-period-bar { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .corporate-adjustment-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .corporate-close-row { grid-template-columns: 1fr; align-items: stretch; }
}

@media (max-width: 620px) {
  .fund-metrics,
  .corporate-metrics,
  .corporate-period-bar,
  .corporate-adjustment-grid { grid-template-columns: 1fr; }
  .corporate-legal-note { grid-template-columns: 1fr; }
}
/* Payroll & withholding workspace v2 */
.payroll-filing-panel {
  overflow: hidden;
}

.payroll-filing-cards {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 14px;
}

.filing-download-card {
  display: flex;
  min-height: 142px;
  padding: 20px;
  border: 1px solid #dbe5df;
  border-radius: 18px;
  background: linear-gradient(145deg, #fff 0%, #f4faf7 100%);
  color: #15271f;
  text-decoration: none;
  flex-direction: column;
  gap: 7px;
  transition: transform .2s ease, border-color .2s ease, box-shadow .2s ease;
}

.filing-download-card:hover {
  transform: translateY(-2px);
  border-color: #68a58a;
  box-shadow: 0 12px 28px rgba(29, 82, 58, .10);
}

.filing-download-card span {
  width: fit-content;
  padding: 4px 9px;
  border-radius: 999px;
  background: #dff3e9;
  color: #176744;
  font-size: 11px;
  font-weight: 800;
  letter-spacing: .06em;
}

.filing-download-card strong {
  margin-top: 4px;
  font-size: 17px;
}

.filing-download-card small {
  color: #66776e;
  line-height: 1.55;
}

.payroll-filing-panel .filing-warning {
  margin-top: 14px;
}

.employee-identity {
  display: flex;
  margin: 12px 0 4px;
  color: #66776e;
  font-size: 12px;
  justify-content: space-between;
}

.employee-identity strong {
  color: #263b31;
  font-size: 13px;
}

.employee-card-actions {
  display: flex;
  margin-top: 12px;
  padding-top: 12px;
  border-top: 1px solid #edf1ef;
  align-items: center;
  justify-content: space-between;
  gap: 8px;
  flex-wrap: wrap;
}

.choice-row.is-disabled {
  opacity: .45;
  pointer-events: none;
}

.freelancer-confirm {
  margin-top: 12px;
  padding: 14px;
  border: 1px solid #f0c978;
  border-radius: 14px;
  background: #fff9e9;
  line-height: 1.55;
}

.freelancer-confirm[hidden] {
  display: none !important;
}

@media (max-width: 900px) {
  .payroll-filing-cards {
    grid-template-columns: 1fr;
  }
}

/* Operations control: bank reconciliation, monthly close, annual handoff */
.operations-heading { align-items: end; }
.operations-rule {
  padding: 9px 0;
  color: #557067;
  border-bottom: 2px solid #2d7457;
  font-size: 11px;
  font-weight: 800;
  letter-spacing: .04em;
}

.ops-metrics {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  margin-bottom: 18px;
  border-block: 1px solid #dce6e1;
  background: #fff;
}

.ops-metrics article {
  min-width: 0;
  padding: 18px 22px;
  border-right: 1px solid #e4ebe7;
}

.ops-metrics article:last-child { border-right: 0; }
.ops-metrics span,
.ops-metrics small { display: block; color: #73827b; font-size: 10px; }
.ops-metrics strong { display: block; margin: 7px 0 4px; color: #18392c; font-size: 22px; letter-spacing: -.035em; }
.ops-metrics .ops-attention { background: #fff9ec; }
.ops-metrics .ops-attention strong { color: #a35320; }

.ops-work-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.2fr) minmax(330px, .8fr);
  gap: 18px;
  align-items: start;
  margin-bottom: 18px;
}

.ops-inline-form {
  display: grid;
  grid-template-columns: 1fr 1.25fr .85fr .9fr auto;
  gap: 10px;
  align-items: end;
  padding-bottom: 20px;
  border-bottom: 1px solid #e6ece9;
}

.ops-inline-form label,
.ops-import-form label,
.ops-close-panel form > label,
.ops-annual-form > label {
  display: grid;
  gap: 7px;
  color: #465a51;
  font-size: 11px;
  font-weight: 800;
}

.ops-inline-form input,
.ops-import-form input,
.ops-import-form select,
.ops-close-panel input,
.ops-close-panel textarea,
.ops-annual-form input,
.ops-annual-form textarea,
.ops-reconcile-panel select,
.ops-annual-panel select {
  width: 100%;
  min-height: 41px;
  padding: 8px 10px;
  border: 1px solid #d7e1dc;
  border-radius: 8px;
  background: #fff;
  color: #1d382e;
}

.ops-import-form {
  display: grid;
  grid-template-columns: minmax(170px, .7fr) minmax(220px, 1fr) auto;
  gap: 11px;
  align-items: end;
  padding-top: 18px;
}

.ops-import-form p { grid-column: 1 / -1; margin: 0; color: #74837c; font-size: 10px; line-height: 1.6; }
.ops-import-form .file-field { position: relative; }
.ops-import-form .file-field span { position: absolute; right: 9px; bottom: 11px; color: #718078; font-size: 9px; }

.ops-month-label { margin-bottom: 13px; }
.ops-close-checks { display: grid; gap: 0; border-block: 1px solid #e2e9e5; }
.ops-close-checks label {
  display: flex;
  gap: 10px;
  align-items: center;
  padding: 11px 2px;
  color: #354c42;
  border-bottom: 1px solid #edf1ef;
  font-size: 11px;
  font-weight: 700;
}
.ops-close-checks label:last-child { border-bottom: 0; }
.ops-close-checks input { width: 17px; min-height: 17px; accent-color: var(--green); }
.ops-close-panel form > label { margin-top: 14px; }
.ops-close-actions { display: grid; grid-template-columns: 1fr 1fr; gap: 9px; margin-top: 13px; }
.ops-close-result {
  display: grid;
  gap: 5px;
  margin-top: 14px;
  padding: 13px 14px;
  border-left: 3px solid #d5a748;
  background: #fff9ed;
}
.ops-close-result strong { color: #503f1c; font-size: 12px; }
.ops-close-result span { color: #786844; font-size: 10px; line-height: 1.55; }
.ops-close-result .text-button { justify-self: start; margin-top: 3px; }

.ops-reconcile-panel { margin-bottom: 18px; }
.ops-reconcile-panel .panel-head > select { width: auto; min-width: 130px; }
.ops-bank-table td:nth-child(2) { min-width: 220px; }
.ops-bank-table td:nth-child(3) { min-width: 110px; }
.ops-bank-table td:nth-child(5) { min-width: 310px; }
.ops-withdrawal { color: #a64e32; }
.ops-deposit { color: #176b4d; }
.ops-match-control { display: flex; gap: 7px; align-items: center; }
.ops-match-control select { min-width: 180px; min-height: 34px; padding: 5px 7px; font-size: 10px; }
.ops-match-control .text-button { white-space: nowrap; }
.ops-match-control .muted { color: #7e8984; }

.ops-annual-summary {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  margin-bottom: 20px;
  border-block: 1px solid #e1e8e4;
}
.ops-annual-summary > div { padding: 15px 18px; border-right: 1px solid #e7ece9; }
.ops-annual-summary > div:last-child { border-right: 0; }
.ops-annual-summary span { display: block; color: #77857f; font-size: 10px; }
.ops-annual-summary strong { display: block; margin-top: 6px; color: #1e4133; font-size: 17px; }
.ops-annual-layout { display: grid; grid-template-columns: minmax(0, 1.3fr) minmax(270px, .7fr); gap: 22px; align-items: start; }
.ops-annual-form { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 12px; }
.ops-annual-form .ops-wide { grid-column: 1 / -1; }
.ops-annual-form .check-choice { display: flex; align-items: center; }
.ops-annual-form .check-choice input { width: 18px; min-height: 18px; }
.ops-readiness { padding-left: 20px; border-left: 1px solid #dfe7e3; }
.ops-readiness > strong { display: block; margin-bottom: 9px; color: #1c3f31; font-size: 13px; }
.ops-readiness > div { display: grid; }
.ops-readiness > div > div { display: grid; grid-template-columns: 22px 1fr auto; gap: 7px; align-items: center; padding: 10px 0; border-bottom: 1px solid #e7ece9; font-size: 10px; }
.ops-readiness > div > div span { display: grid; width: 18px; height: 18px; border-radius: 50%; place-items: center; font-weight: 900; }
.ops-readiness .is-pass span { color: #fff; background: #2d795a; }
.ops-readiness .is-open span { color: #8c5d17; background: #f7dfae; }
.ops-readiness em { color: #73817a; font-style: normal; }
.ops-readiness p { margin: 13px 0 0; color: #66766f; font-size: 10px; line-height: 1.7; }
.ops-readiness p strong { color: #2b5f4a; }
.ops-corporate-message { max-width: 780px; padding: 22px 0 4px; }
.ops-corporate-message strong { display: block; color: #173c2d; font-size: 18px; }
.ops-corporate-message p { margin: 8px 0 17px; color: #607169; line-height: 1.7; }

@media (max-width: 1180px) {
  .ops-inline-form { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .ops-inline-form .button { align-self: stretch; }
}

@media (max-width: 940px) {
  .ops-metrics { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .ops-metrics article:nth-child(2) { border-right: 0; }
  .ops-metrics article:nth-child(-n+2) { border-bottom: 1px solid #e4ebe7; }
  .ops-work-grid,
  .ops-annual-layout { grid-template-columns: 1fr; }
  .ops-readiness { padding: 16px 0 0; border-left: 0; border-top: 1px solid #dfe7e3; }
}

@media (max-width: 680px) {
  .operations-heading { align-items: start; }
  .ops-metrics,
  .ops-inline-form,
  .ops-import-form,
  .ops-annual-summary,
  .ops-annual-form { grid-template-columns: 1fr; }
  .ops-metrics article { border-right: 0; border-bottom: 1px solid #e4ebe7; }
  .ops-annual-summary > div { border-right: 0; border-bottom: 1px solid #e7ece9; }
  .ops-import-form p,
  .ops-annual-form .ops-wide { grid-column: auto; }
  .ops-close-actions { grid-template-columns: 1fr; }
  .ops-match-control { align-items: stretch; flex-direction: column; }
  .ops-bank-table td:nth-child(5) { min-width: 210px; }
}

/* Closing books: fixed assets, trial balance and statement handoff */
.closing-heading { align-items: end; }
.closing-step-line {
  display: flex;
  align-items: center;
  gap: 12px;
  margin: -4px 0 18px;
  padding: 10px 0 13px;
  border-bottom: 1px solid var(--line);
  color: #5e6d66;
  font-size: 10px;
  font-weight: 700;
  letter-spacing: .02em;
}
.closing-step-line b { color: #9aaba2; font-weight: 500; }
.closing-metrics {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  margin-bottom: 18px;
  overflow: hidden;
  border: 1px solid var(--line);
  background: var(--paper);
}
.closing-metrics article { min-width: 0; padding: 18px 20px; border-right: 1px solid var(--line); }
.closing-metrics article:last-child { border-right: 0; }
.closing-metrics span,
.closing-metrics small { display: block; color: #738079; font-size: 10px; }
.closing-metrics strong { display: block; margin: 7px 0 4px; color: #173d2e; font-size: 21px; letter-spacing: -.035em; }
.closing-metrics .has-warning { background: #fff8ea; }
.closing-metrics .has-warning strong { color: #9b482f; }
.closing-main-grid { display: grid; grid-template-columns: minmax(0, 1.55fr) minmax(270px, .45fr); gap: 18px; margin-bottom: 18px; }
.asset-form .form-grid { margin-bottom: 11px; }
.asset-form label > span { margin-left: 4px; color: #829089; font-size: 9px; font-weight: 500; }
.asset-journal-choice { display: grid; grid-template-columns: minmax(0, 1.5fr) minmax(180px, .5fr); gap: 14px; align-items: end; margin: 2px 0 12px; padding: 12px 14px; background: #f4f7f5; }
.asset-journal-choice .check-choice { align-self: center; margin: 0; }
.asset-journal-choice .check-choice input { width: 17px; min-height: 17px; accent-color: var(--green); }
.asset-form-foot { display: flex; align-items: center; justify-content: space-between; gap: 20px; margin-top: 13px; padding-top: 14px; border-top: 1px solid var(--line); }
.asset-form-foot p { max-width: 690px; margin: 0; color: #718079; font-size: 9px; line-height: 1.65; }
.asset-form-foot .button { flex: 0 0 auto; }
.closing-check-list { display: grid; }
.closing-check-list > div { display: grid; grid-template-columns: 23px 1fr auto; gap: 8px; align-items: center; padding: 12px 0; border-bottom: 1px solid #e6ebe8; font-size: 10px; }
.closing-check-list > div > span { display: grid; width: 19px; height: 19px; border-radius: 50%; place-items: center; font-weight: 900; }
.closing-check-list .is-pass > span { color: #fff; background: #2b7457; }
.closing-check-list .is-open > span { color: #7f5014; background: #f3dca6; }
.closing-check-list em { color: #75827c; font-style: normal; }
.closing-check-list > p { margin: 11px 0 0; color: #8b5739; font-size: 9px; line-height: 1.6; }
.closing-warning { margin-top: 18px; padding: 15px 16px; border-left: 3px solid #d2a34a; background: #fff9ed; }
.closing-warning strong { display: block; color: #694b18; font-size: 11px; }
.closing-warning p { margin: 5px 0 0; color: #786b50; font-size: 9px; line-height: 1.65; }
.asset-ledger-panel { margin-bottom: 18px; }
.asset-table td:first-child { min-width: 190px; }
.asset-table td:last-child { min-width: 140px; }
.asset-actions { display: grid; justify-items: start; gap: 7px; }
.asset-actions .muted { color: #78857f; }
.statement-grid { display: grid; grid-template-columns: minmax(0, 1.4fr) minmax(280px, .6fr); gap: 18px; margin-bottom: 18px; }
.statement-pairs { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); border-block: 1px solid var(--line); }
.statement-pairs > div { padding: 15px 17px; border-right: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.statement-pairs > div:nth-child(3n) { border-right: 0; }
.statement-pairs > div:nth-last-child(-n+3) { border-bottom: 0; }
.statement-pairs span { display: block; color: #76827c; font-size: 9px; }
.statement-pairs strong { display: block; margin-top: 6px; color: #173c2d; font-size: 16px; letter-spacing: -.025em; }
.statement-pairs .statement-profit { background: #f2f7f4; }
.statement-pairs .is-loss { color: #a24531; }
.equation-strip { display: flex; align-items: center; justify-content: space-between; gap: 16px; margin-top: 14px; padding: 12px 14px; background: #f5f7f5; color: #64716b; font-size: 10px; }
.equation-strip strong { color: #1d4d39; font-size: 14px; }
.equation-strip .has-warning { color: #a24531; }
.statement-note-panel { display: flex; flex-direction: column; justify-content: center; background: #183b2e; color: #fff; }
.statement-note-panel .legal-kicker { color: #a9d5c0; }
.statement-note-panel h2 { margin: 8px 0; color: #fff; font-size: 18px; line-height: 1.35; }
.statement-note-panel p { margin: 0; color: #c6d7cf; font-size: 10px; line-height: 1.7; }
.statement-note-panel ul { display: grid; grid-template-columns: 1fr 1fr; gap: 8px 14px; margin: 17px 0 0; padding: 15px 0 0; border-top: 1px solid rgba(255,255,255,.18); list-style: none; }
.statement-note-panel li { color: #eef6f2; font-size: 10px; }
.statement-note-panel li::before { margin-right: 6px; color: #a9d5c0; content: '✓'; }
.trial-balance-panel .table-wrap { max-height: 540px; }
.trial-balance-table { min-width: 980px; }
.trial-balance-table tfoot { position: sticky; bottom: 0; background: #eef3f0; box-shadow: 0 -1px 0 #d7e0db; }
.trial-balance-table tfoot th { color: #1d4334; }
.account-group { display: inline-block; min-width: 42px; padding: 4px 6px; text-align: center; color: #53615a; background: #eef2f0; font-size: 9px; font-weight: 700; }
.account-group-asset { color: #166046; background: #e6f2ec; }
.account-group-liability { color: #7d4a1f; background: #f8ecdc; }
.account-group-equity { color: #344e78; background: #e8edf5; }
.account-group-revenue { color: #17644a; background: #e2f1e9; }
.account-group-expense { color: #713f36; background: #f4e8e5; }
.account-group-unknown { color: #8b381f; background: #f8dfd7; }

@media (max-width: 1120px) {
  .closing-main-grid,
  .statement-grid { grid-template-columns: 1fr; }
  .closing-check-list { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 20px; }
}

@media (max-width: 820px) {
  .closing-metrics { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .closing-metrics article:nth-child(2) { border-right: 0; }
  .closing-metrics article:nth-child(-n+2) { border-bottom: 1px solid var(--line); }
  .asset-form-foot { align-items: stretch; flex-direction: column; }
  .asset-form-foot .button { width: 100%; }
}

@media (max-width: 680px) {
  .closing-heading { align-items: start; }
  .closing-step-line { align-items: flex-start; flex-direction: column; gap: 5px; padding-left: 12px; border-left: 2px solid #bfd2c8; border-bottom: 0; }
  .closing-step-line b { display: none; }
  .closing-metrics,
  .statement-pairs,
  .closing-check-list { grid-template-columns: 1fr; }
  .asset-journal-choice { grid-template-columns: 1fr; }
  .closing-metrics article { border-right: 0; border-bottom: 1px solid var(--line); }
  .statement-pairs > div,
  .statement-pairs > div:nth-child(3n),
  .statement-pairs > div:nth-last-child(-n+3) { border-right: 0; border-bottom: 1px solid var(--line); }
  .statement-pairs > div:last-child { border-bottom: 0; }
  .statement-note-panel ul { grid-template-columns: 1fr; }
}