:root{--ink:#203438;--muted:#647579;--accent:#184d53;--accent-dark:#103a40;--line:#dce3e2;--paper:#fff;--bg:#f5f7f5;--soft:#eaf1ee;--warm:#986524;--warm-bg:#fbf4e7;--danger:#9a3434;font-family:Inter,-apple-system,BlinkMacSystemFont,"Segoe UI",Arial,sans-serif;color:var(--ink);background:var(--bg);font-size:15px}
*{box-sizing:border-box}body{margin:0}a{color:var(--accent)}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #b38b41;outline-offset:3px}button:disabled{opacity:.45;cursor:not-allowed}[hidden]{display:none!important}.skip{position:fixed;top:-60px;background:var(--accent);color:white;padding:12px;z-index:5}.skip:focus{top:0}.header{background:#fff;border-bottom:1px solid var(--line)}.header-inner{max-width:1200px;padding:22px 32px;margin:0 auto;display:flex;justify-content:space-between;align-items:center}.brand{display:flex;gap:12px;align-items:center;text-decoration:none;font-size:13px;line-height:1.45;letter-spacing:.1px;color:var(--ink)}.brand strong{font-size:16px}.brand-icon{width:43px;height:46px;background:var(--accent);border-radius:11px;color:#fff;font-family:Georgia,serif;font-size:38px;line-height:39px;text-align:center;letter-spacing:-4px;padding-right:5px}.brand-icon span{color:#dbc78e}.version{display:flex;gap:9px;align-items:center;font-size:12px;color:var(--muted)}.status-dot{height:6px;width:6px;border-radius:100%;background:#789e82}.wrap{max-width:1200px;margin:auto;padding:0 32px}.intro{display:flex;justify-content:space-between;align-items:center;gap:20px;padding:45px 0 32px}.eyebrow{font-size:10px;letter-spacing:1.9px;font-weight:700;color:var(--accent);margin-bottom:13px}h1{font-size:32px;line-height:1.18;letter-spacing:-1.15px;font-weight:600;margin:0 0 13px}.intro p{margin:0;color:var(--muted);font-size:14px;line-height:1.6}.review-date{font-size:11px;color:var(--muted);line-height:1.7;text-align:right;flex-shrink:0}.review-date strong{display:block;color:var(--ink);font-size:13px;font-weight:500}.tabs{display:flex;gap:32px;border-bottom:1px solid #cdd8d5;margin-bottom:29px;overflow-x:auto}.tabs button{background:transparent;border:0;border-bottom:3px solid transparent;padding:12px 0 15px;white-space:nowrap;color:var(--muted);font-size:13px;font-weight:600}.tabs button[aria-pressed=true]{color:var(--accent);border-color:var(--accent)}.section-top{display:flex;align-items:center;justify-content:space-between;gap:20px;margin-bottom:20px}h2{font-size:20px;letter-spacing:-.4px;font-weight:600;margin:0 0 7px}.section-top p{font-size:13px;color:var(--muted);margin:0;line-height:1.6}.small-tag{font-size:11px;background:var(--soft);color:var(--accent);padding:7px 10px;border-radius:5px;white-space:nowrap}.small-tag.warm{background:var(--warm-bg);color:var(--warm)}.calculator-grid{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(300px,1fr);gap:25px;align-items:start}.left-col{min-width:0}.procedure-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin-bottom:19px}.procedure{background:#fff;border:1px solid var(--line);border-radius:9px;padding:14px 12px;display:flex;text-align:left;flex-direction:column;position:relative;min-height:106px}.procedure .mark{font-size:10px;color:#8b9897;margin-bottom:13px;font-variant-numeric:tabular-nums}.procedure strong{font-size:12px;font-weight:600;margin-bottom:5px}.procedure small{font-size:10px;color:var(--muted);line-height:1.5}.procedure[aria-pressed=true]{background:var(--soft);border:1.5px solid var(--accent);padding:13.5px 11.5px}.procedure[aria-pressed=true]:after{content:'✓';font-size:12px;color:var(--accent);position:absolute;right:12px;top:10px}.panel{background:var(--paper);border:1px solid var(--line);border-radius:12px}.form-panel{padding:25px}.panel-heading{display:flex;gap:15px;justify-content:space-between;align-items:center;margin-bottom:15px}h3{font-size:15px;letter-spacing:-.1px;margin:0 0 16px;font-weight:600}.panel-heading h3{margin:0}.text-button{color:var(--accent);font-size:11px;border:0;background:transparent;padding:5px 0;font-weight:600;text-decoration:underline;text-underline-offset:3px}.body-note{font-size:12px;line-height:1.65;color:var(--muted);margin:0 0 20px}.field-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px 18px}.field{display:flex;flex-direction:column;gap:8px;font-size:11px;font-weight:600;min-width:0}.field small{font-size:10px;line-height:1.55;color:var(--muted);font-weight:400}.field input,.field select,.field textarea{border:1px solid #ccd6d3;background:#fff;border-radius:6px;padding:10px 11px;width:100%;height:42px;color:var(--ink);font-size:13px;font-weight:400;min-width:0}.field select{font-size:11px}.field textarea{height:auto;line-height:1.65;resize:vertical}.quantity-note{display:flex;gap:10px;margin:24px 0 18px;padding-top:18px;border-top:1px solid var(--line)}.quantity-note p{font-size:11px;color:var(--muted);line-height:1.65;margin:0}.info-symbol{border:1px solid #a8b9b5;border-radius:50%;font-family:Georgia,serif;font-size:10px;width:15px;height:15px;display:inline-flex;align-items:center;justify-content:center;color:var(--accent);flex-shrink:0;margin-top:1px}.check{font-size:11px;line-height:1.6;display:flex;gap:8px;align-items:flex-start}.check input{accent-color:var(--accent);margin:3px 0 0;width:15px;height:15px;flex-shrink:0}.footnote{font-size:10px;color:var(--muted);line-height:1.65;margin:9px 0 0}.receipt{position:sticky;top:24px;overflow:hidden}.receipt-head{padding:28px 27px 25px;background:var(--accent-dark);color:#fff}.receipt-head .eyebrow{color:#b9d0cd;font-size:9px;letter-spacing:1.4px;margin-bottom:9px}.total{font-size:39px;font-weight:500;letter-spacing:-1.5px;font-variant-numeric:tabular-nums;line-height:1.3;overflow-wrap:anywhere}.receipt-head .sub{color:#bdd0ce;font-size:10px;margin:8px 0 0;line-height:1.6}.receipt-body{padding:23px 26px}.receipt-body h3{font-size:12px;margin-bottom:20px}.receipt-row{display:flex;gap:15px;justify-content:space-between;margin:15px 0;font-size:12px;line-height:1.5}.receipt-row .amount{font-variant-numeric:tabular-nums;white-space:nowrap;font-weight:600;align-self:flex-start}.receipt-row small{display:block;color:var(--muted);font-size:10px;line-height:1.5;margin-top:3px}.receipt-row.zero{color:#85928f}.receipt-divider{border-top:1px dashed #d5ddda;margin:22px 0}.math-note{font-size:10px;line-height:1.7;color:var(--muted)}.receipt-choices{font-size:10px;color:var(--muted);line-height:1.8;padding:12px 0 17px}.receipt-actions{display:flex;gap:8px}.button{background:var(--accent);color:white;border:1px solid var(--accent);padding:11px 15px;border-radius:6px;font-size:11px;font-weight:600}.button.secondary{background:#fff;color:var(--accent);border-color:var(--line)}.receipt-actions .button{flex:1}.result-error{color:var(--danger);font-size:12px;line-height:1.7}.below-note{display:flex;gap:17px;padding:25px 0 5px}.note-number{font-size:10px;color:var(--accent);border-top:1px solid var(--accent);padding-top:8px;margin-top:2px}.below-note strong{font-size:12px;font-weight:500}.below-note p{font-size:11px;color:var(--muted);line-height:1.8;max-width:850px;margin:6px 0 0}.stat-grid{display:grid;grid-template-columns:repeat(3,1fr);padding:20px 0;margin:10px 0 18px;border-bottom:1px solid var(--line);gap:12px}.stat-grid strong{display:block;font-size:21px;font-weight:500;letter-spacing:-.6px;margin-bottom:5px}.stat-grid small{font-size:10px;color:var(--muted)}.method-note{font-size:11px;color:var(--muted);line-height:1.8;margin:20px 0 0}.scenario-controls{margin-bottom:23px}.scenario-intro{display:flex;gap:25px;border-bottom:1px solid var(--line);padding-bottom:19px;margin-bottom:23px}.scenario-intro strong{font-size:13px;white-space:nowrap}.scenario-intro p{font-size:12px;line-height:1.7;margin:0;color:var(--muted);max-width:650px}.scenario-columns{display:grid;grid-template-columns:1fr 1fr;gap:50px}.scenario-columns>div{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}.scenario-columns h3{grid-column:1/-1;margin-bottom:0}.scenario-columns .field{font-size:10px;line-height:1.6}.scenario-actions{display:flex;justify-content:space-between;gap:20px;margin-top:20px}.scenario-actions .footnote{margin:0}.table-wrap{overflow-x:auto}.scenario-table{border-collapse:collapse;width:100%;font-size:12px;white-space:nowrap}.scenario-table th{text-align:right;color:var(--muted);font-size:10px;background:#eef2ef;font-weight:500;padding:15px 17px;border-bottom:1px solid var(--line);line-height:1.65}.scenario-table th:first-child{text-align:left;min-width:155px}.scenario-table td{padding:17px;border-bottom:1px solid #edf0ee;text-align:right;font-variant-numeric:tabular-nums}.scenario-table tbody tr:last-child td{border:0}.scenario-table td:first-child{text-align:left;font-weight:500;white-space:normal}.scenario-table td small{display:block;color:var(--muted);font-size:9px;font-weight:400;margin-top:5px;line-height:1.6}.col-b{background:#f2f6f1;color:var(--accent);font-weight:600}.source-layout{display:grid;grid-template-columns:1.2fr 1fr;gap:25px}.source{display:block;text-decoration:none;padding:16px 0;border-bottom:1px solid var(--line);position:relative;padding-right:20px}.source:last-child{border:0}.source strong{display:block;font-size:12px;font-weight:500;line-height:1.6}.source small{display:block;font-size:10px;color:var(--muted);line-height:1.7;margin-top:4px}.source:after{content:'↗';position:absolute;right:0;top:17px;color:var(--accent);font-size:13px}.rate{display:flex;justify-content:space-between;gap:20px;font-size:12px;line-height:1.7;border-bottom:1px solid var(--line);padding:12px 0}.rate strong{font-weight:500;white-space:nowrap;font-variant-numeric:tabular-nums}.scope-panel{margin-top:25px}.scope-panel p{font-size:12px;line-height:1.9;color:var(--muted);max-width:1000px}.roadmap-title{margin:32px 0 20px}.roadmap{display:grid;grid-template-columns:repeat(4,1fr);gap:25px}.roadmap span{font-size:12px;display:inline-block;background:#e7eeea;border-radius:50%;padding:7px 11px;color:var(--accent);margin-bottom:9px}.roadmap h4{font-size:12px;font-weight:600;margin:5px 0}.roadmap p{font-size:11px;color:var(--muted);line-height:1.8;margin:8px 0}.muted{color:#a2b0ac}footer{border-top:1px solid var(--line);display:flex;gap:20px;justify-content:space-between;align-items:center;font-size:10px;color:var(--muted);margin-top:40px;padding:24px 0 28px}footer p{margin:0;line-height:1.7;text-align:right;max-width:530px}.toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);padding:12px 20px;background:var(--ink);color:white;font-size:12px;border-radius:8px;max-width:90vw;box-shadow:0 5px 25px #162e3026;z-index:10}.empty-hint{font-size:12px;line-height:1.8;color:var(--muted);padding:5px 0 10px}.net-comparison{margin-top:20px;padding-top:20px;border-top:1px dashed var(--line)}.difference{margin-top:13px;font-size:12px;line-height:1.7;color:var(--accent)}
@media(min-width:1400px){.wrap,.header-inner{max-width:1240px}.intro{padding-top:50px}.procedure{min-height:112px}}
@media(max-width:950px){.calculator-grid{grid-template-columns:minmax(0,1.25fr) minmax(280px,1fr);gap:18px}.procedure-list{grid-template-columns:repeat(2,minmax(0,1fr))}.form-panel{padding:21px}.scenario-columns{gap:25px}.scenario-columns>div{grid-template-columns:1fr}.scenario-columns h3{margin-bottom:5px}.receipt-head{padding:25px 22px}.receipt-body{padding:20px 22px}.total{font-size:32px}.source-layout{grid-template-columns:1fr 1fr}.roadmap{grid-template-columns:repeat(2,1fr)}}
@media(max-width:700px){.header-inner{padding:18px 20px}.wrap{padding:0 20px}.brand strong{font-size:14px}.brand-icon{width:37px;height:41px;font-size:33px;line-height:35px}.version{font-size:10px;gap:6px}.intro{padding:32px 0 24px}h1{font-size:27px;letter-spacing:-.8px}.intro p{font-size:12px}.review-date{display:none}.tabs{gap:24px;margin-bottom:24px}.tabs button{font-size:12px}.section-top{align-items:flex-start}.section-top p{font-size:12px}h2{font-size:18px}.small-tag{font-size:10px}.calculator-grid{grid-template-columns:1fr;gap:20px}.procedure-list{grid-template-columns:repeat(2,minmax(0,1fr))}.procedure{min-height:102px}.receipt{position:static}.receipt-head{padding:24px}.receipt-body{padding:23px 24px}.total{font-size:38px}.field-grid{gap:19px 13px}.field{font-size:10px}.form-panel{padding:21px}.source-layout{grid-template-columns:1fr}.scenario-intro{display:block}.scenario-intro p{margin-top:9px}.scenario-columns{gap:20px}.scenario-columns>div{gap:18px}.scenario-table th,.scenario-table td{padding:13px 14px}.scenario-actions{display:block}.scenario-actions button{margin-top:12px}.section-top{gap:12px}.stat-grid strong{font-size:20px}footer{display:block;margin-top:30px}footer p{text-align:left;margin-top:9px}.roadmap{gap:23px 16px}.receipt-actions .button{font-size:12px;padding:12px}.below-note{padding-top:20px}}
@media print{body{background:white}.header,.intro,.tabs,footer,.text-button,.receipt-actions,.procedure-list,.toast,.skip,.review-date{display:none!important}.wrap{max-width:none;padding:0}.view[hidden]{display:none!important}.calculator-grid,.source-layout{display:block}.receipt{position:static;margin-top:20px;break-inside:avoid}.receipt-head{color:#000;background:#eee}.receipt-head .eyebrow,.receipt-head .sub{color:#444}.panel{border-color:#ccc;box-shadow:none}.total{font-size:28px}.field input,.field select{border:0;padding:2px;height:25px}.quantity-note{margin-top:15px}.section-top{margin-top:10px}.scenario-table{font-size:9px}.roadmap{grid-template-columns:repeat(2,1fr)}}