:root{--bg:#f3f8f6;--surface:#ffffff;--surface2:#e7f2ee;--text:#13231f;--muted:#60736d;--primary:#0c8069;--primary2:#2d5dc9;--accent:#e8a51b;--danger:#b93847;--ok:#188457;--line:#c8dad3;--shadow:0 18px 55px rgba(28,72,59,.12);--radius:20px;color-scheme:light}
:root[data-theme="dark"]{--bg:#071612;--surface:#0f241e;--surface2:#173229;--text:#eef8f4;--muted:#acc3bb;--primary:#4ed6b5;--primary2:#7da1ff;--accent:#ffc45e;--danger:#ff8290;--ok:#65dda7;--line:#2e5045;--shadow:0 20px 60px rgba(0,0,0,.3);color-scheme:dark}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-family:system-ui,-apple-system,"Segoe UI",sans-serif;background:radial-gradient(circle at 90% 0%,color-mix(in srgb,var(--primary) 11%,transparent),transparent 28%),var(--bg);color:var(--text);line-height:1.6}a{color:var(--primary);text-underline-offset:3px}button,input,select,textarea{font:inherit}button{cursor:pointer}.wrap{width:min(1180px,calc(100% - 32px));margin:auto}.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip{position:absolute;left:-9999px;top:0}.skip:focus{left:16px;top:16px;z-index:999;background:var(--surface);padding:10px 14px;border-radius:10px}.site-header{position:sticky;top:0;z-index:50;background:color-mix(in srgb,var(--bg) 90%,transparent);backdrop-filter:blur(16px);border-bottom:1px solid var(--line)}.nav{min-height:70px;display:flex;align-items:center;gap:18px}.brand{display:flex;align-items:center;gap:10px;font-weight:900;font-size:1.25rem;text-decoration:none;color:var(--text)}.brand-mark{width:40px;height:40px;border-radius:13px;display:grid;place-items:center;background:linear-gradient(135deg,var(--primary),var(--primary2));color:#fff;font-weight:950}.nav-links{display:flex;gap:18px;margin-left:auto;align-items:center}.nav-links a{text-decoration:none;color:var(--text);font-weight:700}.nav-links a[aria-current="page"]{color:var(--primary)}.icon-btn{border:1px solid var(--line);background:var(--surface);color:var(--text);border-radius:12px;padding:9px 12px;min-height:44px}.menu-btn{display:none}.hero{padding:72px 0 44px}.hero-grid{display:grid;grid-template-columns:1.18fr .82fr;gap:34px;align-items:center}.eyebrow{display:inline-flex;padding:7px 11px;border:1px solid var(--line);border-radius:999px;color:var(--primary);font-weight:800;background:var(--surface)}h1{font-size:clamp(2.3rem,6vw,4.7rem);line-height:1.02;margin:17px 0;letter-spacing:-.045em}h2{font-size:clamp(1.55rem,3.5vw,2.45rem);line-height:1.18;margin:0 0 16px}h3{line-height:1.25}.lead{font-size:1.17rem;color:var(--muted);max-width:68ch}.hero-card,.card,.tool-panel,.article-box{background:linear-gradient(145deg,var(--surface),var(--surface2));border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow)}.hero-card{padding:26px}.hero-number{font-size:4.5rem;font-weight:950;line-height:1;color:var(--primary)}.actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}.btn{display:inline-flex;justify-content:center;align-items:center;gap:8px;padding:12px 18px;min-height:44px;border-radius:13px;border:1px solid transparent;text-decoration:none;font-weight:850}.btn-primary{background:var(--primary);color:#fff}.btn-secondary{border-color:var(--line);background:var(--surface);color:var(--text)}.btn-danger{background:var(--danger);color:#fff}.btn-small{padding:8px 12px;min-height:38px}.section{padding:50px 0}.section-alt{background:color-mix(in srgb,var(--surface) 58%,transparent);border-block:1px solid var(--line)}.section-head{display:flex;justify-content:space-between;gap:20px;align-items:end;margin-bottom:24px}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.grid-2{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}.card{padding:22px}.card h3{margin:8px 0}.card p{color:var(--muted)}.tag,.badge{display:inline-flex;border:1px solid var(--line);border-radius:999px;padding:4px 9px;font-size:.82rem;color:var(--muted)}.notice{padding:16px 18px;border-left:5px solid var(--accent);background:color-mix(in srgb,var(--accent) 12%,var(--surface));border-radius:12px;margin:18px 0}.notice.danger{border-color:var(--danger);background:color-mix(in srgb,var(--danger) 12%,var(--surface))}.notice.ok{border-color:var(--ok);background:color-mix(in srgb,var(--ok) 12%,var(--surface))}.breadcrumbs{padding:20px 0;color:var(--muted);font-size:.94rem}.breadcrumbs a{color:var(--muted)}.tool-shell{display:grid;grid-template-columns:minmax(0,1fr) 330px;gap:24px;align-items:start}.tool-panel{padding:26px}.tool-aside{position:sticky;top:92px}.field{margin:0 0 17px}.field label,.legend{display:block;font-weight:800;margin-bottom:7px}.field input,.field select,.field textarea{width:100%;border:1px solid var(--line);background:var(--bg);color:var(--text);border-radius:12px;padding:12px 13px;min-height:44px}.field textarea{min-height:110px;resize:vertical}.row{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.row-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.hint{color:var(--muted);font-size:.92rem}.result{margin-top:22px;padding:20px;border:1px solid var(--line);border-radius:16px;background:var(--bg)}.result[hidden]{display:none}.metric{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);padding:10px 0}.metric strong{text-align:right}.summary-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px;margin:18px 0}.summary-box{padding:16px;border:1px solid var(--line);border-radius:14px;background:var(--surface)}.summary-box span{display:block;color:var(--muted);font-size:.9rem}.summary-box strong{font-size:1.5rem}.list{display:grid;gap:10px}.list-item{border:1px solid var(--line);border-radius:14px;padding:14px;background:var(--surface)}.list-item-head{display:flex;align-items:flex-start;justify-content:space-between;gap:12px}.list-item h3{margin:0}.list-actions{display:flex;gap:8px;flex-wrap:wrap;margin-top:10px}.status-paid{color:var(--ok)}.status-overdue{color:var(--danger)}.status-upcoming{color:var(--accent)}.filters{display:grid;grid-template-columns:2fr 1fr 1fr;gap:10px;margin:16px 0}.calendar{display:grid;grid-template-columns:repeat(7,1fr);gap:7px}.calendar-head{font-weight:800;text-align:center;color:var(--muted)}.calendar-day{min-height:115px;border:1px solid var(--line);border-radius:12px;padding:8px;background:var(--surface)}.calendar-day.empty{background:transparent;border-style:dashed}.calendar-date{font-weight:900}.calendar-event{display:block;margin-top:5px;padding:4px 6px;border-radius:8px;background:color-mix(in srgb,var(--primary) 15%,var(--surface));font-size:.78rem;overflow-wrap:anywhere}.calendar-event.sub{background:color-mix(in srgb,var(--primary2) 15%,var(--surface))}.calendar-event.contract{background:color-mix(in srgb,var(--accent) 18%,var(--surface))}.article{max-width:830px}.article p,.article li{font-size:1.05rem}.article h2{margin-top:40px}.toc{padding:18px;border:1px solid var(--line);border-radius:14px;background:var(--surface)}.ad-note{min-height:120px;border:1px dashed var(--line);border-radius:14px;display:grid;place-items:center;color:var(--muted);margin:34px 0;padding:20px}.footer{border-top:1px solid var(--line);padding:42px 0;margin-top:50px}.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:28px}.footer a{color:var(--muted)}.footer ul{list-style:none;padding:0;margin:0}.footer li{margin:8px 0}.project-links{display:grid;gap:8px}.cookie{position:fixed;bottom:18px;left:50%;transform:translateX(-50%);z-index:80;width:min(760px,calc(100% - 28px));padding:18px;background:var(--surface);border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow)}.cookie[hidden]{display:none}.cookie-actions{display:flex;gap:10px;flex-wrap:wrap}.progress{height:10px;border-radius:999px;background:var(--surface2);overflow:hidden}.progress>span{display:block;height:100%;background:linear-gradient(90deg,var(--primary),var(--primary2))}.error-list{margin:8px 0;color:var(--danger)}.inline-check{display:flex;align-items:flex-start;gap:10px}.inline-check input{margin-top:5px}.table-wrap{overflow:auto}.data-table{width:100%;border-collapse:collapse}.data-table th,.data-table td{padding:10px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}.data-table th{font-size:.9rem;color:var(--muted)}.chart-bars{display:flex;align-items:end;gap:8px;height:180px;border-left:1px solid var(--line);border-bottom:1px solid var(--line);padding:10px}.chart-bar{flex:1;min-width:26px;background:linear-gradient(var(--primary2),var(--primary));border-radius:8px 8px 0 0;position:relative}.chart-bar span{position:absolute;bottom:100%;left:50%;transform:translateX(-50%);font-size:.75rem;white-space:nowrap}.chart-bar small{position:absolute;top:100%;left:50%;transform:translateX(-50%);font-size:.72rem;white-space:nowrap}.print-only{display:none}
@media(max-width:960px){.hero-grid,.tool-shell,.footer-grid{grid-template-columns:1fr}.grid{grid-template-columns:repeat(2,1fr)}.tool-aside{position:static}.nav-links{display:none;position:absolute;left:16px;right:16px;top:68px;background:var(--surface);border:1px solid var(--line);border-radius:16px;padding:16px;flex-direction:column;align-items:stretch}.nav-links.open{display:flex}.menu-btn{display:inline-flex;margin-left:auto}.nav-links+.icon-btn{margin-left:0}.summary-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:650px){.wrap{width:min(100% - 22px,1180px)}.hero{padding:46px 0 30px}.grid,.grid-2,.row,.row-3,.filters{grid-template-columns:1fr}.section{padding:36px 0}.actions .btn{width:100%}.tool-panel{padding:18px}.section-head{display:block}.nav{gap:8px}.calendar{grid-template-columns:1fr}.calendar-head{display:none}.calendar-day{min-height:auto}.calendar-day.empty{display:none}.summary-grid{grid-template-columns:1fr 1fr}.list-item-head{display:block}}
@media(max-width:420px){.summary-grid{grid-template-columns:1fr}.brand span:last-child{font-size:1rem}}
@media print{.site-header,.footer,.cookie,.no-print,.ad-note{display:none!important}.print-only{display:block}body{background:#fff;color:#000}.wrap{width:100%}.tool-panel,.card,.article-box{box-shadow:none;border:1px solid #bbb;background:#fff}.result{background:#fff}.btn{display:none!important}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important;animation:none!important}}