:root{--bg:#f4f6f5;--card:#fff;--ink:#14201c;--mut:#66746e;--line:#e4eae7;--acc:#0f766e;--acc2:#e6f4f1;--neg:#b42318;--pos:#067647;--warn:#fff4d6;--r:14px}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{font:16px/1.5 Inter,-apple-system,BlinkMacSystemFont,"SF Pro Text","Segoe UI",Roboto,Helvetica,Arial,sans-serif;-webkit-font-smoothing:antialiased;margin:0;background:var(--bg);color:var(--ink);padding-bottom:78px}
a{color:var(--acc);text-decoration:none}h1{font-size:24px;margin:.2em 0 .5em}h2{font-size:17px;margin:1.4em 0 .5em}h3{font-size:15px;margin:.2em 0}
small,.mut{color:var(--mut);font-size:13px}
.top{position:sticky;top:0;z-index:20;background:#fff;border-bottom:1px solid var(--line);display:flex;align-items:center;gap:10px;padding:10px 14px}
.top b{font-size:17px;color:var(--acc)}.top .sp{flex:1}.top select{max-width:48vw;font-weight:600}
main{max-width:980px;margin:0 auto;padding:14px}
.tabs{position:fixed;bottom:0;left:0;right:0;z-index:30;background:#fff;border-top:1px solid var(--line);display:flex;padding:6px 4px calc(6px + env(safe-area-inset-bottom))}
.tabs a{flex:1;text-align:center;color:var(--mut);font-size:11px;padding:4px 0;border-radius:10px}.tabs a i{display:block;font-style:normal;font-size:20px;line-height:1.2}
.tabs a.on{color:var(--acc);font-weight:700}
.sub{display:flex;gap:6px;overflow-x:auto;margin:0 0 12px;padding-bottom:2px}.sub a{white-space:nowrap;padding:7px 14px;border-radius:99px;background:#fff;border:1px solid var(--line);color:var(--ink);font-size:14px}.sub a.on{background:var(--acc);color:#fff;border-color:var(--acc)}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:14px;margin:10px 0;box-shadow:0 1px 2px rgba(0,0,0,.03)}
.grid{display:grid;grid-template-columns:repeat(2,1fr);gap:10px}@media(min-width:720px){.grid{grid-template-columns:repeat(4,1fr)}}
.grid .card{margin:0}.big{font-size:24px;font-weight:700;letter-spacing:-.5px}.pos{color:var(--pos)}.neg{color:var(--neg)}

.list{background:var(--card);border:1px solid var(--line);border-radius:var(--r);overflow:hidden}
.row{display:flex;gap:10px;align-items:center;padding:11px 14px;border-bottom:1px solid var(--line)}.row:last-child{border:0}
.row .main{flex:1;min-width:0}.row .t{font-weight:600;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.row .amt{font-weight:700;white-space:nowrap}
.row a.t{color:var(--ink)}
.flash{background:var(--warn);padding:10px 14px;border-radius:12px;margin:10px 0}
input,select,button,textarea{font:inherit;padding:10px 12px;border:1px solid #cfd8d4;border-radius:10px;background:#fff;color:var(--ink);max-width:100%}
button,.btn{background:var(--acc);color:#fff;border:0;cursor:pointer;font-weight:600;border-radius:10px;padding:10px 16px;display:inline-block}
button.sec,.btn.sec{background:var(--acc2);color:var(--acc)}button.danger{background:#fde4e1;color:var(--neg)}button.sm{padding:6px 10px;font-size:13px}
label{display:block;margin:10px 0 4px;font-weight:600;font-size:14px}label input,label select,label textarea{display:block;width:100%;margin-top:4px}
.f{display:flex;flex-wrap:wrap;gap:8px;margin:8px 0}.f>*{flex:1 1 140px}.f button{flex:0 0 auto}
.chip{display:inline-block;padding:2px 9px;border-radius:99px;font-size:12px;background:var(--acc2);color:var(--acc);margin-right:4px}
.chip.paid{background:#d9f3e3;color:#05603a}.chip.unpaid{background:#fde4e1;color:var(--neg)}.chip.partial{background:#fff0c2;color:#7a5a00}.chip.mut{background:#eef1ef;color:var(--mut)}
table{width:100%;border-collapse:collapse;background:#fff;border-radius:var(--r);overflow:hidden;font-size:15px}td,th{padding:8px 10px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}th{background:#f1f5f3;font-size:12px;color:var(--mut);text-transform:uppercase;letter-spacing:.4px}
.r{text-align:right}.tot td{font-weight:700;background:#f7faf9}
.wrap{overflow-x:auto;border-radius:var(--r)}
select.mini{padding:5px 6px;font-size:13px;max-width:140px}
details summary{cursor:pointer;font-weight:600;color:var(--acc);padding:6px 0}
.bars{display:flex;align-items:flex-end;gap:4px;height:110px;padding-top:6px}.bars div{flex:1;display:flex;flex-direction:column;justify-content:flex-end;align-items:center;height:100%;gap:2px}.bars span{display:block;width:100%;border-radius:4px 4px 0 0}.bars em{font-style:normal;font-size:10px;color:var(--mut)}
.bar{background:var(--line);border-radius:99px;height:8px;overflow:hidden}.bar i{display:block;height:100%;background:var(--acc)}.bar i.over{background:var(--neg)}
.empty{text-align:center;color:var(--mut);padding:26px}
@media print{.top,.tabs,.sub,.noprint,form,button{display:none!important}body{background:#fff;padding:0}.card,.list{box-shadow:none;border:0}}

/* ---- v2.2 polish layer ---- */
:root{--r:16px;--sh:0 1px 2px rgba(16,24,20,.04),0 6px 20px -8px rgba(16,24,20,.10);--acc3:#0b5d56}
body{background:linear-gradient(180deg,#eef3f1 0,#f6f8f7 220px)}
h1{font-size:26px;letter-spacing:-.6px;font-weight:750;margin:.1em 0 .15em}h2{font-size:13px;text-transform:uppercase;letter-spacing:.8px;color:var(--mut);font-weight:700;margin:1.8em 2px .6em}
main{padding:16px 16px 24px}
.top{background:rgba(255,255,255,.86);backdrop-filter:saturate(1.6) blur(14px);-webkit-backdrop-filter:saturate(1.6) blur(14px);border-bottom:1px solid rgba(0,0,0,.06)}
.top b{font-size:18px;font-weight:800;letter-spacing:-.4px}
.top select,.side select{border-radius:99px;padding:8px 14px;font-weight:600;font-size:14px;background:#f1f5f3;border-color:transparent}
.card,.list,table{box-shadow:var(--sh);border-color:rgba(0,0,0,.05)}
.card{border-radius:var(--r);padding:16px}
.tabs{background:rgba(255,255,255,.92);backdrop-filter:blur(16px);-webkit-backdrop-filter:blur(16px);border-top:1px solid rgba(0,0,0,.06)}
.tabs a{font-size:11px;font-weight:500;gap:2px;display:flex;flex-direction:column;align-items:center;padding:6px 0 2px}.tabs a svg{width:23px;height:23px;margin-bottom:2px}
.tabs a.on{color:var(--acc)}.tabs a.on svg{stroke-width:2.4}
.row{padding:13px 16px;transition:background .12s}a.row:active,a.row:hover{background:#f6faf8}
.row .t{font-weight:600}
.sub a{font-weight:600;font-size:14px;padding:8px 16px;border-color:transparent;background:#e8eeeb}.sub a.on{background:var(--ink);border-color:var(--ink)}
input,select,textarea{border-color:#d9e1dd;border-radius:12px;padding:11px 13px}input:focus,select:focus,textarea:focus{outline:2px solid #99d6cd;border-color:var(--acc)}
button,.btn{border-radius:12px;padding:11px 18px;box-shadow:0 1px 2px rgba(15,118,110,.3)}button.sec,.btn.sec,button.danger{box-shadow:none}
.chip{font-weight:600;padding:3px 10px}
.flash{background:#fff8e1;border:1px solid #f4e3a6;color:#5b4300;border-radius:14px}
.pagehead{display:flex;align-items:flex-start;gap:12px;margin:2px 0 14px}.pagehead>div{flex:1}.pagehead h1{margin:0}
.hero{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;border-radius:20px;overflow:hidden;background:linear-gradient(135deg,#0b5d56,#0f766e 55%,#1a9488);color:#fff;box-shadow:0 14px 30px -14px rgba(11,93,86,.7);margin:6px 0 14px}
.hero>div{padding:16px 18px;background:rgba(255,255,255,.04)}.hero small{color:rgba(255,255,255,.75);font-size:12px;text-transform:uppercase;letter-spacing:.6px;display:block}
.hero b{display:block;font-size:28px;font-weight:750;letter-spacing:-.8px;line-height:1.15;margin:3px 0 1px}.hero em{font-style:normal;font-size:12.5px;color:rgba(255,255,255,.8);display:block;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.hero .neg,.hero .pos{color:#fff}
.note{background:#f2faf8;border-color:#cfe9e4}.note ul{margin:.4em 0 0;padding-left:18px}.note li{margin:.3em 0}
.hb{margin:0 0 15px}.hb:last-child{margin-bottom:2px}.hb-top{display:flex;justify-content:space-between;gap:10px;align-items:baseline;margin-bottom:5px}.hb-top a{color:var(--ink)}
.bar{height:8px;background:#e9efec}.bar.big{height:12px}.bar i{background:linear-gradient(90deg,#14a090,#0f766e);border-radius:99px}.bar i.mid{background:linear-gradient(90deg,#f5c04a,#e8a317)}.bar i.over{background:linear-gradient(90deg,#f08a7e,#d9443a)}.bar i.out{background:linear-gradient(90deg,#f2b88f,#e08a50)}
.bud{margin-top:6px}.bud .bar{height:5px;margin-top:3px}
.risk{margin-top:10px;padding:11px 14px;border-radius:12px;font-size:14px}.risk.low{background:#e6f6ec;color:#0a5b34}.risk.medium{background:#fff3cf;color:#6e4e00}.risk.high{background:#fde4e1;color:#9b1c10}
.bars.tall{height:150px}.bars em{margin-top:2px}.dot{display:inline-block;width:9px;height:9px;border-radius:50%;margin:0 4px 0 2px}.dot.g{background:#2a9d8f}.dot.o{background:#e9a07a}
.side{display:none}
@media(min-width:900px){
 body{padding:0 0 0 244px;background:#f4f7f6}.top,.tabs{display:none}
 .side{display:flex;flex-direction:column;gap:14px;position:fixed;left:0;top:0;bottom:0;width:244px;background:#0c1f1c;color:#cfe3de;padding:22px 16px;z-index:40}
 .side .brand{font-size:21px;font-weight:800;color:#fff;letter-spacing:-.5px;padding:0 8px 4px}
 .side select{background:#16332e;color:#e7f3f0;width:100%}
 .side nav{display:flex;flex-direction:column;gap:3px;margin-top:6px}.side nav a{display:flex;gap:12px;align-items:center;padding:11px 12px;border-radius:12px;color:#b5cdc7;font-weight:600}
 .side nav a:hover{background:#12302b;color:#fff}.side nav a.on{background:#0f766e;color:#fff}
 .side .foot{margin-top:auto;display:flex;flex-direction:column;gap:2px}.side .foot a{color:#8fb0a8;padding:7px 12px;border-radius:10px;font-size:14px}.side .foot a:hover{color:#fff;background:#12302b}
 main{max-width:1040px;margin:0 auto;padding:30px 34px 50px}
 .hero{grid-template-columns:repeat(4,1fr)}.hero b{font-size:32px}
 h1{font-size:30px}
}