:root{--color-bg: #ffffff;--color-fg: #1a1a1a;--color-muted: #5a6472;--color-border: #e2e6ec;--color-accent: #1f5fbf;--color-accent-bg: #eaf1fc;font-family:system-ui,-apple-system,Segoe UI,Roboto,Helvetica,Arial,sans-serif;line-height:1.5}*{box-sizing:border-box}body{margin:0;color:var(--color-fg);background:var(--color-bg)}a{color:var(--color-accent)}.app-shell{min-height:100vh;display:flex;flex-direction:column}.app-shell__header{display:flex;align-items:baseline;gap:.75rem;padding:.75rem 1rem;border-bottom:1px solid var(--color-border)}.app-shell__brand{font-weight:700;font-size:1.1rem}.app-shell__tagline{color:var(--color-muted);font-size:.85rem}.app-shell__body{display:flex;flex:1;min-height:0}.app-shell__nav{width:220px;border-right:1px solid var(--color-border);padding:.75rem}.app-shell__nav ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:.25rem}.app-shell__link{display:block;padding:.4rem .6rem;border-radius:6px;text-decoration:none;color:var(--color-fg)}.app-shell__link:hover{background:var(--color-accent-bg)}.app-shell__link--active{background:var(--color-accent-bg);color:var(--color-accent);font-weight:600}.app-shell__content{flex:1;padding:1.5rem;min-width:0}.todo-stub__badge{display:inline-block;padding:.2rem .5rem;border-radius:4px;background:#fff4e5;color:#8a4b00;font-size:.8rem;font-weight:600}.login-page{display:grid;place-items:center;min-height:100vh;padding:2rem}.login-card{width:100%;max-width:360px}.app-shell__spacer{flex:1}.app-shell__user{display:flex;flex-direction:column;line-height:1.1;text-align:right}.app-shell__user-role{text-transform:capitalize}.app-shell__mock{font-size:.7rem;font-weight:700;text-transform:uppercase;letter-spacing:.03em;color:#8a4b00;background:#fff4e5;padding:.15rem .4rem;border-radius:4px}.muted{color:var(--color-muted)}.small{font-size:.8rem}.mono{font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;font-size:.85em;font-variant-numeric:tabular-nums}.num{text-align:right}.capitalize{text-transform:capitalize}.page-head{display:flex;align-items:flex-start;justify-content:space-between;gap:1rem;margin-bottom:1rem}.page-head h1{margin:0 0 .15rem;font-size:1.4rem}.page-head p{margin:0}.breadcrumb{margin:0 0 .75rem;font-size:.85rem}.panel{border:1px solid var(--color-border);border-radius:8px;padding:1rem 1.1rem;margin-bottom:1.25rem;background:var(--color-bg)}.panel h2{margin:0 0 .6rem;font-size:1.05rem}.panel__head{display:flex;align-items:center;justify-content:space-between;gap:.75rem;margin-bottom:.4rem}.panel__head h2{margin:0}.panel__actions{margin-top:.85rem;display:flex;gap:.5rem}.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:1.25rem}.split{display:grid;grid-template-columns:1fr 320px;gap:1.5rem;align-items:start}.split__aside .panel{margin-bottom:0}@media (max-width: 900px){.grid-2,.split{grid-template-columns:1fr}}.toolbar{display:flex;flex-wrap:wrap;align-items:center;gap:1rem;margin:.5rem 0 1rem}.field{display:flex;flex-direction:column;gap:.25rem;margin-bottom:.75rem}.field>span{font-size:.8rem;font-weight:600;color:var(--color-muted)}.field input,.field select{padding:.45rem .55rem;border:1px solid var(--color-border);border-radius:6px;font:inherit;background:#fff;color:var(--color-fg)}.field input:focus,.field select:focus{outline:2px solid var(--color-accent);outline-offset:1px;border-color:var(--color-accent)}.field--inline{flex-direction:row;align-items:center;gap:.4rem;margin-bottom:0}.field--inline>span{margin:0}.field--check{cursor:pointer}.field--check input{width:auto}.form-error{color:#b00020;font-size:.85rem;margin:.25rem 0}.form-notice{color:#1d6b2f;font-size:.85rem;margin:.25rem 0}.btn{font:inherit;cursor:pointer;border:1px solid var(--color-border);border-radius:6px;padding:.45rem .8rem;background:#fff;color:var(--color-fg)}.btn:hover:not(:disabled){background:var(--color-accent-bg)}.btn:disabled{opacity:.5;cursor:not-allowed}.btn--primary{background:var(--color-accent);border-color:var(--color-accent);color:#fff}.btn--primary:hover:not(:disabled){background:#184e9f}.btn--ghost{background:transparent}.btn--sm{padding:.25rem .55rem;font-size:.8rem}.data-table{width:100%;border-collapse:collapse;font-size:.9rem}.data-table th,.data-table td{text-align:left;padding:.5rem .6rem;border-bottom:1px solid var(--color-border);vertical-align:top}.data-table th{font-size:.75rem;text-transform:uppercase;letter-spacing:.03em;color:var(--color-muted)}.data-table th.num,.data-table td.num{text-align:right}.data-table tbody tr:hover{background:#f7f9fc}.data-table--dense th,.data-table--dense td{padding:.3rem .5rem}.data-table--zebra tbody tr:nth-child(2n){background:#fafbfd}.data-table--zebra tbody tr:hover{background:#f0f4fa}.data-table--boxes .row--emphasis{font-weight:700;background:var(--color-accent-bg)}.data-table .row--selected{background:var(--color-accent-bg)}.chip{display:inline-block;padding:.1rem .5rem;border-radius:999px;font-size:.75rem;font-weight:600;white-space:nowrap;border:1px solid transparent}.chip--neutral{background:#eef1f5;color:#41505f}.chip--info{background:#e7eefc;color:#1f4fa3}.chip--progress{background:#e6f3fb;color:#0a6b96}.chip--warn{background:#fff3df;color:#8a5300}.chip--good{background:#e4f6e8;color:#1d6b2f}.chip--bad{background:#fde7e9;color:#a3162a}.badge{display:inline-block;padding:.05rem .4rem;border-radius:4px;font-size:.72rem;font-weight:600;background:#eef1f5;color:#41505f}.mock-banner{border:1px dashed #d8a34b;background:#fff8ec;color:#6b4500;padding:.5rem .7rem;border-radius:6px;font-size:.85rem;margin:0 0 1rem}.submit-receipt{margin-top:.85rem;padding:.6rem .75rem;border:1px solid #bfe3c6;background:#f1faf3;border-radius:6px;font-size:.88rem}.feedback-list,.action-item-list{list-style:none;margin:0;padding:0}.feedback-item__head,.action-item__head{display:flex;align-items:flex-start;justify-content:space-between;gap:.75rem}.feedback-item__chips,.action-item__meta{display:flex;gap:.4rem;flex-shrink:0}.feedback-item__body,.action-item__desc{margin:.5rem 0}.feedback-item__actions,.action-item__actions{display:flex;flex-wrap:wrap;gap:.4rem;margin-top:.6rem}.action-item__title{font-weight:700}.page-head__actions{display:flex;align-items:center;gap:.5rem}.empty-state{text-align:center;padding:2rem 1rem}.empty-state h2{margin-top:0}.client-cards{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:.6rem}.client-card{display:flex;align-items:center;justify-content:space-between;gap:1rem;border:1px solid var(--color-border);border-radius:8px;padding:.8rem 1rem}.client-card__main{display:flex;flex-direction:column;gap:.45rem;min-width:0}.client-card__head{display:flex;align-items:baseline;gap:.5rem;flex-wrap:wrap}.client-card__name{font-weight:700;font-size:1.02rem;text-decoration:none;color:var(--color-fg)}.client-card__name:hover{color:var(--color-accent)}.client-card__chips{display:flex;flex-wrap:wrap;gap:.4rem}.client-card__cta{flex-shrink:0}.checklist{list-style:none;margin:0 0 1.25rem;padding:0;display:flex;flex-direction:column;gap:.6rem}.checklist__item{display:flex;gap:.85rem;border:1px solid var(--color-border);border-radius:8px;padding:.9rem 1rem}.checklist__item--done{background:#fafdfb;border-color:#cdebd5}.checklist__marker{flex-shrink:0;width:1.8rem;height:1.8rem;border-radius:999px;display:grid;place-items:center;font-weight:700;background:var(--color-accent-bg);color:var(--color-accent)}.checklist__item--done .checklist__marker{background:#e4f6e8;color:#1d6b2f}.checklist__body{min-width:0;flex:1}.checklist__title{display:flex;align-items:center;gap:.5rem;font-weight:600}.checklist__why{margin:.2rem 0 .55rem}.step-pending{display:flex;flex-direction:column;align-items:flex-start;gap:.4rem}.setup-done .btn{margin-top:.5rem}.stepper{list-style:none;display:flex;margin:.5rem 0 1.25rem;padding:0}.stepper__step{flex:1;display:flex;flex-direction:column;align-items:center;gap:.3rem;position:relative;font-size:.78rem;color:var(--color-muted);text-align:center}.stepper__step:not(:first-child):before{content:"";position:absolute;top:.85rem;left:-50%;width:100%;height:2px;background:var(--color-border);z-index:0}.stepper__dot{position:relative;z-index:1;width:1.7rem;height:1.7rem;border-radius:999px;display:grid;place-items:center;background:#fff;border:2px solid var(--color-border);color:var(--color-muted);font-weight:700}.stepper__step--done{color:#1d6b2f}.stepper__step--done .stepper__dot{background:#e4f6e8;border-color:#1d6b2f;color:#1d6b2f}.stepper__step--done:before{background:#1d6b2f}.stepper__step--current{color:var(--color-accent);font-weight:600}.stepper__step--current .stepper__dot{background:var(--color-accent-bg);border-color:var(--color-accent);color:var(--color-accent)}.journey-step{margin-top:.5rem}.method-choices{display:flex;flex-wrap:wrap;gap:.5rem;margin-bottom:.5rem}.txn-form{border:1px dashed var(--color-border);border-radius:8px;padding:.6rem .75rem;margin-bottom:.85rem;background:#fbfcfe}.txn-form__row{display:flex;flex-wrap:wrap;align-items:flex-end;gap:.6rem}.txn-form .field{margin-bottom:0}.txn-form__desc{flex:2;min-width:12rem}.txn-form input,.txn-form select{min-width:6.5rem}.ledger-grid-wrap{overflow-x:auto}.ledger-grid{min-width:720px}.ledger-grid th,.ledger-grid td{padding:.25rem .35rem;vertical-align:middle}.ledger-grid .cell{width:100%;font:inherit;color:var(--color-fg);background:transparent;border:1px solid transparent;border-radius:5px;padding:.3rem .4rem}.ledger-grid .cell:hover{border-color:var(--color-border);background:#fff}.ledger-grid .cell:focus{outline:none;border-color:var(--color-accent);background:#fff;box-shadow:0 0 0 2px var(--color-accent-bg)}.ledger-grid .cell--num{text-align:right;font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace}.ledger-grid .cell--date{min-width:8.5rem}.ledger-grid .cell--rate{width:4.75rem}.ledger-grid .cell--cat{min-width:8rem}.ledger-row--uncat td:first-child{box-shadow:inset 3px 0 #d8a34b}.ledger-row--draft{background:#f7faff}.ledger-grid__totals td{border-top:2px solid var(--color-border);font-weight:600}kbd{font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;font-size:.78em;background:#eef1f5;border:1px solid var(--color-border);border-radius:4px;padding:0 .3rem}.vat-flow__step{display:flex;flex-wrap:wrap;align-items:center;gap:.6rem;margin-bottom:.75rem}.cell--vrn{width:9rem;border:1px solid var(--color-border);border-radius:6px;padding:.45rem .55rem;font:inherit;background:#fff;color:var(--color-fg)}.vat-flow__prepare{margin-top:.6rem}.badge--src{margin-left:.4rem;vertical-align:middle}.login-switch{margin-top:1rem}.csv-import{border:1px dashed var(--color-border);border-radius:8px;padding:.7rem .85rem;margin-bottom:.85rem;background:#fbfcfe}.csv-import__text{width:100%;font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;font-size:.85rem;padding:.5rem;border:1px solid var(--color-border);border-radius:6px;resize:vertical;box-sizing:border-box}code{font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;font-size:.85em;background:#eef1f5;padding:0 .25rem;border-radius:3px}.vat-flow__auth{margin:0 0 .75rem}.mfa-secret{display:inline-block;font-size:1.05rem;letter-spacing:.08em;background:#eef1f5;border:1px solid var(--color-border);border-radius:6px;padding:.4rem .7rem;margin:.3rem 0 .6rem}.feedback-fab{position:fixed;right:1.1rem;bottom:1.1rem;z-index:50;border:1px solid var(--color-accent);background:var(--color-accent);color:#fff;font:inherit;font-weight:600;padding:.55rem .95rem;border-radius:999px;cursor:pointer;box-shadow:0 2px 10px #0000002e}.feedback-fab:hover{background:#184e9f}.feedback-pop{position:fixed;right:1.1rem;bottom:1.1rem;z-index:50;width:320px;max-width:calc(100vw - 2rem);background:#fff;border:1px solid var(--color-border);border-radius:10px;box-shadow:0 6px 24px #0000002e;padding:.85rem 1rem}.feedback-pop__head{display:flex;align-items:center;justify-content:space-between;margin-bottom:.5rem}.feedback-pop__text{width:100%;font:inherit;padding:.45rem .55rem;border:1px solid var(--color-border);border-radius:6px;resize:vertical;box-sizing:border-box}.panel__head-actions{display:flex;align-items:center;gap:.5rem}.cell--paid{width:1.1rem;height:1.1rem}.seg{display:inline-flex;gap:.3rem}.aged-summary{display:flex;flex-wrap:wrap;gap:.6rem;margin:.5rem 0 .9rem}.aged-summary__bucket{display:flex;flex-direction:column;gap:.15rem;min-width:7rem;padding:.5rem .7rem;border:1px solid var(--color-border);border-radius:8px;background:var(--color-surface, #fff)}.aged-summary__bucket--total{border-color:var(--color-accent, #2563eb);font-weight:600}.cell--amount{width:6.5rem;border:1px solid var(--color-border);border-radius:6px;padding:.35rem .45rem;font:inherit;text-align:right;background:#fff;color:var(--color-fg)}.cell--amount:disabled{background:var(--color-bg-muted, #f3f4f6);color:var(--color-fg-muted, #9ca3af)}.cell--cp{max-width:11rem}.aged-group{border:1px solid var(--color-border);border-radius:8px;padding:.6rem .8rem;margin-bottom:.85rem;background:var(--color-surface, #fff)}.aged-group__head{display:flex;align-items:baseline;justify-content:space-between;gap:.75rem;flex-wrap:wrap;margin-bottom:.4rem}.num{font-variant-numeric:tabular-nums}.client-nav{display:flex;flex-wrap:wrap;gap:.25rem;margin:.5rem 0 1rem;border-bottom:1px solid var(--color-border)}.client-nav__tab{-webkit-appearance:none;-moz-appearance:none;appearance:none;border:none;background:none;font:inherit;color:var(--color-fg-muted, #6b7280);padding:.55rem .9rem;border-bottom:2px solid transparent;margin-bottom:-1px;cursor:pointer;border-radius:6px 6px 0 0}.client-nav__tab:hover{color:var(--color-fg);background:var(--color-bg-muted, #f3f4f6)}.client-nav__tab.is-active{color:var(--color-accent, #2563eb);border-bottom-color:var(--color-accent, #2563eb);font-weight:600}.dash{display:grid;grid-template-columns:repeat(auto-fill,minmax(11rem,1fr));gap:.75rem}.kpi{display:flex;flex-direction:column;gap:.25rem;text-align:left;padding:.85rem .95rem;border:1px solid var(--color-border);border-radius:10px;background:var(--color-surface, #fff);font:inherit;cursor:pointer;transition:border-color .12s,box-shadow .12s}.kpi:hover{border-color:var(--color-accent, #2563eb);box-shadow:0 1px 6px #0000000f}.kpi--alert{border-left:3px solid var(--color-warn, #d97706)}.kpi__label{font-size:.8rem;color:var(--color-fg-muted, #6b7280)}.kpi__value{font-size:1.45rem;font-weight:650;line-height:1.15}.kpi__sub{font-size:.78rem}.amount--in{color:var(--color-good, #047857)}.amount--out{color:var(--color-bad, #b91c1c)}.amount--muted{color:var(--color-fg)}.field--grow{flex:1}.journal-editor{border:1px solid var(--color-border);border-radius:8px;padding:.85rem;margin-bottom:.85rem;background:var(--color-surface, #fff)}.journal-editor__head{display:flex;gap:.75rem;margin-bottom:.6rem;flex-wrap:wrap}.journal-editor__foot{display:flex;align-items:center;justify-content:space-between;gap:.75rem;margin-top:.6rem}.journal-lines td{padding:.2rem .35rem}.journal-lines__totals td{border-top:2px solid var(--color-border);font-weight:600}.accounts-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:1.25rem;margin-top:.85rem}.accounts-sub{margin:0 0 .4rem;font-size:.95rem;color:var(--color-text-muted, #555)}.row-actions{display:inline-flex;gap:.35rem;align-items:center;justify-content:flex-end}.print-page{max-width:820px;margin:0 auto;padding:1.5rem}.print-page__toolbar{display:flex;justify-content:space-between;align-items:center;margin-bottom:1rem}.print-doc{background:#fff;color:#111;border:1px solid var(--color-border, #ddd);border-radius:8px;padding:2.25rem}.print-doc__head{display:flex;justify-content:space-between;align-items:flex-start;gap:1.5rem;padding-bottom:1.25rem;border-bottom:2px solid var(--color-border, #ddd)}.print-doc__name{font-size:1.2rem}.print-doc__title{text-align:right}.print-doc__title h1{margin:0 0 .25rem;font-size:1.6rem}.print-doc__parties{display:flex;justify-content:space-between;gap:1.5rem;margin:1.5rem 0}.print-doc__label{text-transform:uppercase;letter-spacing:.05em;font-size:.7rem;color:var(--color-text-muted, #666);margin-bottom:.25rem}.print-doc__note{margin:.5rem 0 1rem}.print-doc__lines{width:100%;margin-top:.5rem}.print-doc__balance{display:flex;justify-content:space-between;align-items:baseline;margin-top:1.5rem;padding-top:.75rem;border-top:2px solid var(--color-border, #ddd);font-size:1.1rem}@media print{.no-print,.app-shell__nav,nav.client-nav,.breadcrumb{display:none!important}@page{size:A4;margin:18mm}html,body{background:#fff}.print-page{max-width:none;margin:0;padding:0}.print-doc{border:none;border-radius:0;padding:0}.print-doc__lines tr{page-break-inside:avoid}}
