:root{--ink:#1d1d1f;--muted:#6e6e73;--subtle:#a1a1a6;--line:#e4e4e7;--card:rgba(255,255,255,.82);--paper:#f6f6f3;--blue:#0071e3;--blue-soft:#eaf3ff;--green:#18804a;--green-soft:#e8f7ee;--orange:#a96209;--orange-soft:#fff3df;--red:#c5362d;--red-soft:#fff0ed;--shadow:0 24px 65px rgba(29,29,31,.07);font-family:-apple-system,BlinkMacSystemFont,"SF Pro Display","PingFang SC","Helvetica Neue",sans-serif;color:var(--ink);background:var(--paper)}*{box-sizing:border-box}body{min-width:320px;margin:0;background:radial-gradient(circle at 20% -10%,#fff 0,transparent 38%),radial-gradient(circle at 90% 12%,#eef5ff 0,transparent 32%),var(--paper);font-size:14px}button,input,select{font:inherit}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.48}.site-header{position:sticky;top:0;z-index:10;background:rgba(246,246,243,.78);border-bottom:1px solid rgba(228,228,231,.8);backdrop-filter:saturate(180%) blur(22px)}.header-inner{width:min(1180px,calc(100% - 48px));height:70px;margin:auto;display:flex;align-items:center;gap:28px}.brand{display:flex;align-items:center;gap:10px;color:var(--ink);text-decoration:none}.brand-mark{display:grid;place-items:center;width:34px;height:34px;border-radius:11px;background:var(--blue);color:#fff;font-weight:800;box-shadow:0 5px 13px rgba(0,113,227,.25)}.brand strong{display:block;font-size:15px;letter-spacing:-.04em}.brand small{display:block;margin-top:2px;color:var(--subtle);font-size:9px}.header-context{color:var(--muted);font-size:12px}.header-actions{display:flex;align-items:center;gap:13px;margin-left:auto}.service-status{display:inline-flex;align-items:center;gap:7px;border:0;background:none;color:var(--muted);font-size:10px}.service-status i{width:7px;height:7px;border-radius:50%;background:#34c759;box-shadow:0 0 0 4px rgba(52,199,89,.12)}.service-status.connecting i{background:#ff9f0a;box-shadow:0 0 0 4px rgba(255,159,10,.12)}.service-status.offline i{background:#ff3b30;box-shadow:0 0 0 4px rgba(255,59,48,.12)}.account-chip{padding:7px 10px;border:1px solid var(--line);border-radius:999px;background:rgba(255,255,255,.7);color:var(--subtle);font-size:9px}.app-shell{width:min(1180px,calc(100% - 48px));margin:0 auto;padding:58px 0 80px}.view[hidden],.subject-tab[hidden]{display:none}.home-hero{display:flex;align-items:end;justify-content:space-between;gap:20px;margin-bottom:39px}.eyebrow{margin:0 0 10px;color:var(--subtle);font-size:10px;font-weight:700;letter-spacing:.11em;text-transform:uppercase}.home-hero h1{margin:0;max-width:720px;font-size:56px;line-height:1;letter-spacing:-.065em}.home-hero p:not(.eyebrow){max-width:550px;margin:17px 0 0;color:var(--muted);font-size:14px;line-height:1.7}.primary-button,.secondary-button{display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:12px 17px;border-radius:12px;font-size:11px;font-weight:700;transition:transform .2s ease,box-shadow .2s ease,background .2s ease}.primary-button{border:1px solid var(--blue);background:var(--blue);color:#fff;box-shadow:0 9px 21px rgba(0,113,227,.16)}.secondary-button{border:1px solid #d4d4d9;background:rgba(255,255,255,.65);color:var(--ink)}.primary-button:hover,.secondary-button:hover{transform:translateY(-1px)}.quiet-button,.text-button{border:0;background:none;color:var(--blue);font-size:11px;font-weight:700}.text-button span,.quiet-button span{margin-left:4px}.summary-strip{display:grid;grid-template-columns:repeat(3,1fr);margin-bottom:24px;border:1px solid var(--line);border-radius:18px;overflow:hidden;background:rgba(255,255,255,.6);box-shadow:0 14px 36px rgba(29,29,31,.035)}.summary-strip>div{display:flex;align-items:baseline;gap:7px;padding:21px 24px;border-right:1px solid var(--line)}.summary-strip>div:last-child{border-right:0}.summary-strip small{color:var(--subtle);font-size:10px}.summary-strip strong{margin-left:auto;font-size:29px;letter-spacing:-.06em}.summary-strip span{color:var(--subtle);font-size:10px}.entity-board{padding:27px 29px;border:1px solid var(--line);border-radius:24px;background:var(--card);box-shadow:var(--shadow);backdrop-filter:blur(18px)}.board-heading{display:flex;align-items:center;justify-content:space-between;margin-bottom:17px}.board-heading h2{margin:0;font-size:23px;letter-spacing:-.05em}.entity-list{display:grid;grid-template-columns:repeat(2,1fr);gap:12px}.entity-card{display:grid;grid-template-columns:45px 1fr auto;align-items:center;gap:14px;padding:17px;border:1px solid var(--line);border-radius:17px;background:rgba(255,255,255,.73);text-align:left;transition:border-color .2s,transform .2s,box-shadow .2s}.entity-card:hover{border-color:#b9d8ff;transform:translateY(-2px);box-shadow:0 11px 22px rgba(0,113,227,.08)}.entity-avatar,.subject-avatar{display:grid;place-items:center;width:45px;height:45px;border-radius:15px;background:var(--blue-soft);color:var(--blue);font-size:17px;font-weight:800}.entity-card h3{margin:0 0 5px;font-size:14px;letter-spacing:-.03em}.entity-card p{margin:0;color:var(--muted);font-size:10px}.entity-status{display:flex;align-items:end;flex-direction:column;gap:4px}.entity-status strong{font-size:10px;color:var(--green)}.entity-status small{color:var(--subtle);font-size:9px}.entity-arrow{color:var(--blue);font-size:22px}.empty-state{padding:58px 20px;text-align:center}.empty-orbit{display:grid;place-items:center;width:52px;height:52px;margin:0 auto 16px;border:1px solid #bfdcff;border-radius:50%;background:var(--blue-soft);color:var(--blue);font-size:22px}.empty-state h3{margin:0;font-size:18px;letter-spacing:-.04em}.empty-state p{max-width:420px;margin:9px auto 20px;color:var(--muted);font-size:11px;line-height:1.65}.home-note{display:flex;align-items:flex-start;gap:11px;margin:15px 2px 0;color:var(--muted)}.home-note .note-mark{display:grid;place-items:center;flex:0 0 auto;width:18px;height:18px;border:1px solid #bdc9d7;border-radius:50%;color:#788a9e;font-size:10px}.home-note strong{display:block;font-size:10px}.home-note p{margin:3px 0 0;font-size:10px;line-height:1.6}.subject-header{display:grid;grid-template-columns:150px 1fr auto;align-items:center;gap:20px;margin-bottom:29px}.back-button{justify-self:start;border:0;background:none;color:var(--blue);font-size:12px;font-weight:700}.back-button:first-letter{font-size:25px;font-weight:400}.subject-heading{display:flex;align-items:center;gap:13px}.subject-heading h1{margin:0;font-size:29px;letter-spacing:-.06em}.subject-heading p:not(.eyebrow){margin:5px 0 0;color:var(--muted);font-size:11px}.subject-deadline{display:flex;align-items:end;flex-direction:column;gap:4px;padding:12px 15px;border:1px solid var(--line);border-radius:15px;background:rgba(255,255,255,.7);text-align:right}.subject-deadline small{color:var(--subtle);font-size:9px}.subject-deadline strong{font-size:12px}.subject-deadline span{color:var(--orange);font-size:10px;font-weight:700}.subject-layout{display:grid;grid-template-columns:205px minmax(0,1fr);gap:22px;align-items:start}.subject-nav{position:sticky;top:92px;display:flex;flex-direction:column;gap:5px;padding:7px;border:1px solid var(--line);border-radius:19px;background:rgba(255,255,255,.58)}.subject-nav-item{display:grid;grid-template-columns:28px 1fr;gap:0 9px;padding:12px 11px;border:0;border-radius:13px;background:transparent;text-align:left;color:var(--muted);transition:background .2s,color .2s}.subject-nav-item span{grid-row:span 2;color:var(--subtle);font-size:9px}.subject-nav-item strong{font-size:11px}.subject-nav-item small{margin-top:3px;color:var(--subtle);font-size:9px}.subject-nav-item:hover{background:rgba(245,245,247,.9)}.subject-nav-item.active{background:var(--blue);color:#fff;box-shadow:0 8px 17px rgba(0,113,227,.2)}.subject-nav-item.active span,.subject-nav-item.active small{color:rgba(255,255,255,.68)}.subject-content{min-width:0}.subject-tab{padding:28px 30px;border:1px solid var(--line);border-radius:23px;background:var(--card);box-shadow:var(--shadow);backdrop-filter:blur(18px)}.tab-heading{display:flex;align-items:flex-start;justify-content:space-between;gap:15px;margin-bottom:23px}.tab-heading h2{margin:0;font-size:26px;letter-spacing:-.055em}.tab-heading p:not(.eyebrow){margin:7px 0 0;color:var(--muted);font-size:11px;line-height:1.55}.status-pill,.local-badge{display:inline-flex;align-items:center;white-space:nowrap;padding:6px 9px;border-radius:999px;background:var(--blue-soft);color:var(--blue);font-size:9px;font-weight:700}.task-focus{margin-bottom:16px;padding:19px 20px;border:1px solid #d9e9fb;border-radius:17px;background:linear-gradient(110deg,#f0f7ff,#fff)}.task-focus strong{display:block;font-size:15px}.task-focus p{margin:6px 0 0;color:var(--muted);font-size:10px;line-height:1.6}.task-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:11px}.task-card{display:flex;gap:11px;min-height:168px;padding:16px;border:1px solid var(--line);border-radius:16px;background:rgba(255,255,255,.62)}.task-card-icon{display:grid;place-items:center;flex:0 0 auto;width:32px;height:32px;border-radius:10px;font-size:13px;font-weight:800}.task-card small{color:var(--subtle);font-size:9px}.task-card h3{margin:6px 0 6px;font-size:13px;letter-spacing:-.03em}.task-card p{min-height:48px;margin:0 0 12px;color:var(--muted);font-size:10px;line-height:1.6}.next-action{margin-top:15px;padding:13px 15px;border-top:1px solid var(--line);color:var(--muted);font-size:10px}.blue-icon{background:var(--blue-soft);color:var(--blue)}.green-icon{background:var(--green-soft);color:var(--green)}.orange-icon{background:var(--orange-soft);color:var(--orange)}.upload-grid{display:grid;grid-template-columns:1fr 1fr;gap:13px}.upload-card{padding:19px;border:1px solid var(--line);border-radius:17px;background:rgba(255,255,255,.67)}.upload-card-top{display:flex;align-items:center;gap:10px}.upload-icon{display:grid;place-items:center;width:34px;height:34px;border-radius:11px;font-size:13px;font-weight:800}.invoice-icon{background:var(--orange-soft);color:var(--orange)}.bank-icon{background:var(--blue-soft);color:var(--blue)}.file-kind{font-size:14px;font-weight:700;letter-spacing:-.03em}.upload-card>p{min-height:34px;margin:12px 0 14px;color:var(--muted);font-size:10px;line-height:1.6}.file-list{margin-top:14px}.file-item{display:grid;grid-template-columns:23px 1fr;gap:7px;padding:8px 0;border-top:1px solid var(--line)}.file-item-mark{display:grid;place-items:center;width:21px;height:21px;border-radius:7px;background:var(--green-soft);color:var(--green);font-size:10px}.file-item strong{display:block;overflow:hidden;text-overflow:ellipsis;white-space:nowrap;font-size:10px}.file-item small{display:block;margin-top:2px;color:var(--subtle);font-size:9px}.upload-error{margin:11px 0 0;padding:9px;border-radius:9px;background:var(--red-soft);color:var(--red);font-size:9px;line-height:1.5}.document-actions{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-top:17px;padding-top:17px;border-top:1px solid var(--line)}.upload-progress{color:var(--muted);font-size:10px}.parse-result{margin-top:14px;padding:13px 15px;border-radius:12px;background:var(--green-soft);color:#216c42;font-size:10px;line-height:1.6}.ledger-summary{display:grid;grid-template-columns:repeat(3,1fr);gap:9px;margin-bottom:15px}.ledger-summary-card{padding:14px;border:1px solid var(--line);border-radius:14px;background:rgba(255,255,255,.65)}.ledger-summary-card small{display:block;color:var(--subtle);font-size:9px}.ledger-summary-card strong{display:block;margin-top:6px;font-size:19px;letter-spacing:-.05em}.ledger-table-wrap{overflow:hidden;border:1px solid var(--line);border-radius:15px}.ledger-table-head,.ledger-row{display:grid;grid-template-columns:1.35fr 1fr 1.25fr .8fr;gap:14px;align-items:center;padding:12px 14px}.ledger-table-head{background:#f7f7f8;color:var(--subtle);font-size:9px;font-weight:700}.ledger-row{border-top:1px solid var(--line);background:rgba(255,255,255,.5)}.ledger-row strong{display:block;font-size:10px}.ledger-row small{display:block;margin-top:4px;color:var(--subtle);font-size:9px}.ledger-category{font-size:10px}.review-badge{display:inline-block;margin-top:4px;padding:3px 5px;border-radius:5px;background:var(--orange-soft);color:var(--orange);font-size:8px}.ledger-amount{text-align:right;font-size:11px;font-weight:700}.table-empty{padding:40px 20px;color:var(--subtle);text-align:center;font-size:10px;line-height:1.6}.tax-hero{display:flex;justify-content:space-between;gap:20px;padding:23px 24px;border-radius:19px;background:linear-gradient(120deg,#0b77df,#005cc8);color:#fff;box-shadow:0 18px 35px rgba(0,113,227,.2)}.tax-hero-main small{display:block;opacity:.72;font-size:10px}.tax-hero-main strong{display:block;margin:8px 0 4px;font-size:42px;letter-spacing:-.07em}.tax-hero-main p{margin:0;opacity:.76;font-size:10px}.tax-source{align-self:end;min-width:170px;padding-left:20px;border-left:1px solid rgba(255,255,255,.25)}.tax-source span,.tax-source small{display:block;opacity:.7;font-size:9px}.tax-source strong{display:block;margin:6px 0;font-size:11px}.tax-breakdown{margin-top:14px;border:1px solid var(--line);border-radius:14px;overflow:hidden}.tax-line{display:grid;grid-template-columns:1fr auto;gap:4px 12px;padding:13px 15px;border-bottom:1px solid var(--line)}.tax-line:last-child{border-bottom:0}.tax-line span{font-size:11px}.tax-line strong{font-size:14px}.tax-line small{grid-column:1/-1;color:var(--subtle);font-size:9px}.assumption-card{margin-top:14px;padding:14px 15px;border-radius:13px;background:#f7f7f8;color:var(--muted);font-size:10px;line-height:1.65}.assumption-card strong{display:block;margin-bottom:5px;color:var(--ink);font-size:10px}.filing-card{display:flex;align-items:center;justify-content:space-between;gap:20px;margin-top:16px;padding:19px;border:1px solid #d9e9fb;border-radius:16px;background:var(--blue-soft)}.filing-card h3{margin:0;font-size:15px}.filing-card p:not(.eyebrow){margin:6px 0 0;color:var(--muted);font-size:10px;line-height:1.6}.guide-panel{margin-top:14px;padding:17px;border:1px solid #d9e9fb;border-radius:14px;background:#f5faff}.guide-panel strong{font-size:11px}.guide-panel ol{margin:11px 0 0;padding-left:18px;color:var(--muted);font-size:10px;line-height:1.8}.risk-item{display:grid;grid-template-columns:28px 1fr auto;gap:11px;align-items:start;padding:15px 0;border-bottom:1px solid var(--line)}.risk-icon{display:grid;place-items:center;width:27px;height:27px;border-radius:9px;background:var(--orange-soft);color:var(--orange);font-weight:800}.risk-item strong{display:block;font-size:11px}.risk-item p{margin:5px 0 0;color:var(--muted);font-size:10px;line-height:1.6}.risk-item small{color:var(--orange);font-size:9px}.archive-empty{padding:70px 20px;text-align:center}.archive-empty>span{display:grid;place-items:center;width:48px;height:48px;margin:0 auto 13px;border-radius:15px;background:#f0f0f2;color:var(--subtle)}.archive-empty h3{margin:0;font-size:16px}.archive-empty p{margin:7px 0 0;color:var(--muted);font-size:10px}.modal-backdrop{position:fixed;inset:0;z-index:20;display:grid;place-items:center;padding:20px;background:rgba(29,29,31,.22);backdrop-filter:blur(12px)}.modal-backdrop[hidden]{display:none}.modal{position:relative;width:min(500px,100%);padding:30px;border:1px solid rgba(255,255,255,.72);border-radius:23px;background:rgba(255,255,255,.93);box-shadow:0 30px 80px rgba(0,0,0,.18)}.modal-close{position:absolute;top:17px;right:18px;width:26px;height:26px;border:0;border-radius:50%;background:#f0f0f2;color:var(--muted);font-size:17px;line-height:1}.modal h2{margin:0;font-size:25px;letter-spacing:-.05em}.modal>p:not(.eyebrow){margin:8px 0 21px;color:var(--muted);font-size:11px;line-height:1.6}.entity-form{display:grid;gap:13px}.entity-form label{display:grid;gap:6px;color:var(--muted);font-size:10px;font-weight:700}.entity-form input,.entity-form select{width:100%;height:42px;padding:0 12px;border:1px solid #d4d4d9;border-radius:11px;background:#fbfbfc;color:var(--ink);font-size:12px;outline:none}.entity-form input:focus,.entity-form select:focus{border-color:var(--blue);box-shadow:0 0 0 3px rgba(0,113,227,.12)}.form-two{display:grid;grid-template-columns:1fr 1fr;gap:11px}.form-hint{margin:0;color:var(--subtle);font-size:9px;line-height:1.6}.modal-actions{display:flex;justify-content:flex-end;gap:9px;margin-top:7px;padding-top:16px;border-top:1px solid var(--line)}.toast{position:fixed;right:22px;bottom:22px;z-index:30;max-width:min(360px,calc(100% - 44px));padding:12px 15px;border-radius:12px;background:rgba(29,29,31,.91);color:#fff;font-size:10px;opacity:0;pointer-events:none;transform:translateY(9px);transition:opacity .2s,transform .2s}.toast.visible{opacity:1;transform:translateY(0)}footer{display:flex;justify-content:space-between;width:min(1180px,calc(100% - 48px));margin:0 auto;padding:18px 0 30px;color:var(--subtle);font-size:9px;border-top:1px solid var(--line)}
@media(max-width:850px){.app-shell{padding-top:38px}.home-hero{align-items:flex-start;flex-direction:column}.home-hero h1{font-size:46px}.entity-list{grid-template-columns:1fr}.subject-header{grid-template-columns:1fr auto}.subject-header .back-button{grid-column:1/-1}.subject-layout{grid-template-columns:1fr}.subject-nav{position:static;display:grid;grid-template-columns:repeat(3,1fr);gap:5px}.subject-nav-item{padding:10px}.subject-nav-item small{display:none}.task-grid{grid-template-columns:1fr}.task-card{min-height:0}.ledger-table-head{display:none}.ledger-row{grid-template-columns:1.3fr 1fr .8fr}.ledger-row .ledger-subject{display:none}}
@media(max-width:600px){.header-inner,.app-shell,footer{width:min(100% - 28px,1180px)}.header-inner{height:60px;gap:10px}.brand small,.header-context,.account-chip{display:none}.service-status{margin-left:auto}.home-hero h1{font-size:39px}.home-hero p:not(.eyebrow){font-size:12px}.home-hero .primary-button{width:100%}.summary-strip{grid-template-columns:1fr}.summary-strip>div{border-right:0;border-bottom:1px solid var(--line)}.summary-strip>div:last-child{border-bottom:0}.entity-board,.subject-tab{padding:19px 15px;border-radius:19px}.board-heading h2,.tab-heading h2{font-size:21px}.subject-header{gap:12px}.subject-heading h1{font-size:22px}.subject-deadline{padding:9px 11px}.subject-avatar{width:38px;height:38px;border-radius:12px}.subject-nav{grid-template-columns:repeat(2,1fr)}.subject-nav-item strong{font-size:10px}.upload-grid{grid-template-columns:1fr}.document-actions,.filing-card{align-items:stretch;flex-direction:column}.document-actions .primary-button,.filing-card .primary-button{width:100%}.ledger-summary{grid-template-columns:1fr 1fr}.ledger-summary-card:last-child{grid-column:1/-1}.ledger-row{grid-template-columns:1.2fr .9fr .8fr;gap:8px;padding:11px 10px}.ledger-amount{font-size:10px}.tax-hero{padding:18px 16px}.tax-hero-main strong{font-size:34px}.tax-source{min-width:120px;padding-left:12px}.modal{padding:24px 19px}.form-two{grid-template-columns:1fr}.modal-actions{flex-direction:column-reverse}.modal-actions button{width:100%}footer{align-items:flex-start;flex-direction:column;gap:6px}}
 .ledger-category-select{max-width:150px;padding:5px 6px;border:1px solid #d9d9df;border-radius:8px;background:#fff;color:var(--ink);font-size:9px;outline:none}.ledger-category-select:focus{border-color:var(--blue);box-shadow:0 0 0 3px rgba(0,113,227,.1)}.voucher-panel{margin-top:18px;padding-top:18px;border-top:1px solid var(--line)}.voucher-heading{display:flex;align-items:flex-start;justify-content:space-between;gap:15px;margin-bottom:10px}.voucher-heading h3{margin:0;font-size:15px;letter-spacing:-.035em}.voucher-heading p:not(.eyebrow){margin:6px 0 0;color:var(--muted);font-size:10px;line-height:1.55}.voucher-rows{overflow:hidden;border:1px solid var(--line);border-radius:14px}.voucher-row{display:grid;grid-template-columns:1.1fr 1.35fr 1.35fr .75fr auto;gap:10px;align-items:center;padding:11px 13px;border-bottom:1px solid var(--line);background:rgba(255,255,255,.5)}.voucher-row:last-child{border-bottom:0}.voucher-row span{font-size:10px}.voucher-row small{display:block;margin-top:3px;color:var(--subtle);font-size:8px}.voucher-row strong{text-align:right;font-size:10px}.voucher-status{padding:4px 6px;border-radius:6px;background:var(--green-soft);color:var(--green);font-size:8px!important;white-space:nowrap}.voucher-status.needs-review{background:var(--orange-soft);color:var(--orange)}.voucher-empty{display:none}.filing-actions{display:flex;align-items:center;justify-content:flex-end;gap:9px;flex-wrap:wrap}.header-context{cursor:pointer;padding:12px 5px;color:var(--blue)}.entity-form input[type="month"]{height:52px;padding:0 15px;font-size:14px;cursor:pointer}.manage-modal{width:min(540px,100%)}.manage-list{display:grid;gap:8px;max-height:330px;overflow:auto}.manage-row{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:13px 14px;border:1px solid var(--line);border-radius:13px;background:#fbfbfc}.manage-row strong{display:block;font-size:11px}.manage-row small{display:block;margin-top:4px;color:var(--subtle);font-size:9px}.danger-button{padding:7px 10px;border:1px solid #f1c7c2;border-radius:9px;background:var(--red-soft);color:var(--red);font-size:10px;font-weight:700}.danger-button:hover{background:#ffe3df}@media(max-width:850px){.voucher-row{grid-template-columns:1fr 1fr 1fr auto}.voucher-row strong{grid-column:4;grid-row:1}.voucher-row .voucher-status{grid-column:1/-1;justify-self:start}.filing-card{align-items:flex-start;flex-direction:column}.filing-actions{justify-content:flex-start}}@media(max-width:600px){.voucher-row{grid-template-columns:1fr 1fr;gap:7px}.voucher-row strong{grid-column:2;grid-row:1}.voucher-row .voucher-status{grid-column:1/-1}.voucher-row span:nth-child(3){grid-column:1/-1}.manage-row{align-items:flex-start}.manage-row .danger-button{flex:0 0 auto}}