:root{--navy:#0E2A50;--navy2:#123a68;--gold:#C79214;--gold2:#e1a100;--ink:#1e293b;--muted:#64748b;--line:#e2e8f0;--bg:#f4f6fb;--card:#fff;--ok:#136c3c;--okbg:#e8f5ee;--bad:#a12020;--badbg:#fdeeee;--soft:#f7f9fd}
  @media (prefers-color-scheme:dark){:root:not([data-theme="light"]){--navy:#9fc0ff;--navy2:#8fb4ff;--ink:#e6ebf5;--muted:#9aa7bd;--line:#28324a;--bg:#0b1220;--card:#131c2e;--soft:#0f1626;--okbg:#10281c;--badbg:#2a1416}}
  *{box-sizing:border-box}
  body{margin:0;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;background:var(--bg);color:var(--ink);line-height:1.5}
  header{background:linear-gradient(120deg,var(--navy),#071531);color:#fff;padding:18px 22px}
  header .wrap{max-width:1120px;margin:0 auto;display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap}
  header h1{font-size:1.2rem;margin:0;font-weight:800}
  header .badge{background:rgba(255,255,255,.14);color:#ffd77a;font-size:.72rem;font-weight:700;padding:4px 10px;border-radius:999px;text-transform:uppercase;letter-spacing:.5px}
  main{max-width:1120px;margin:0 auto;padding:18px 16px 60px}
  .tabs{display:flex;gap:8px;flex-wrap:wrap;margin:0 0 18px}
  .tab{flex:1;min-width:150px;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:14px;cursor:pointer;text-align:center;transition:.15s}
  .tab:hover{border-color:var(--gold2)}
  .tab.active{background:var(--navy);color:#fff;border-color:var(--navy)}
  .tab .t{font-weight:700;font-size:.98rem}
  .tab .s{font-size:.76rem;color:var(--muted)} .tab.active .s{color:#cdd8ee}
  .panel{display:none} .panel.active{display:block}
  .card{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:18px;box-shadow:0 1px 3px rgba(16,24,40,.05);margin-bottom:16px}
  .card h2{margin:0 0 4px;font-size:1.02rem;color:var(--navy)} .card p.hint{margin:0 0 12px;color:var(--muted);font-size:.85rem}
  .hint{color:var(--muted);font-size:.76rem;line-height:1.35;margin-top:4px}
  label{display:block;font-size:.78rem;font-weight:600;color:var(--muted);margin:9px 0 3px}
  input,select,textarea{width:100%;border:1px solid var(--line);background:var(--card);color:var(--ink);border-radius:9px;padding:8px 10px;font-size:.9rem;transition:.15s}
  input:focus,select:focus,textarea:focus{outline:none;border-color:var(--gold2);box-shadow:0 0 0 3px rgba(225,161,0,.16)}
  textarea{resize:vertical;min-height:90px;font-family:inherit}
  .row{display:grid;grid-template-columns:1fr 1fr;gap:10px} .row3{display:grid;grid-template-columns:1fr 1fr 1fr;gap:10px} .row4{display:grid;grid-template-columns:repeat(4,1fr);gap:10px}
  @media (max-width:720px){.row,.row3,.row4{grid-template-columns:1fr 1fr}}
  .chk{display:flex;align-items:center;gap:7px;margin-top:10px}.chk input{width:auto}.chk label{margin:0;font-weight:600;color:var(--ink)}
  .btn{border:0;border-radius:10px;padding:10px 16px;font-weight:700;font-size:.9rem;cursor:pointer;transition:.15s}
  .btn.gold{background:var(--gold2);color:#3a2b00}.btn.gold:hover{background:var(--gold)}
  .btn.navy{background:var(--navy);color:#fff}.btn.ghost{background:transparent;border:1px solid var(--line);color:var(--ink)}
  .btn.sm{padding:6px 12px;font-size:.8rem}
  .btnrow{display:flex;gap:10px;flex-wrap:wrap;margin-top:12px}
  .sec{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.6px;color:var(--gold);margin:16px 0 6px;border-top:1px solid var(--line);padding-top:12px}
  .sec:first-of-type{border-top:0;padding-top:0}
  .pill{display:inline-block;background:var(--soft);border:1px solid var(--line);border-radius:999px;padding:3px 10px;font-size:.75rem;color:var(--muted);margin:3px 4px 0 0}
  .rowitem{display:grid;grid-template-columns:2fr 1fr 1fr auto;gap:8px;align-items:end;margin-bottom:8px}
  .rowitem .x{background:transparent;border:1px solid var(--line);color:var(--bad);border-radius:8px;padding:8px 10px;cursor:pointer}
  .hero{display:flex;align-items:baseline;justify-content:space-between;gap:10px;flex-wrap:wrap;padding:14px 16px;border-radius:12px;margin-bottom:12px}
  .hero.refund{background:var(--okbg);border:1px solid #bfe3cd}.hero.due{background:var(--badbg);border:1px solid #eecaca}.hero.info{background:#eaf1fb;border:1px solid #c2d4f0}
  .hero .big{font-size:1.8rem;font-weight:800}.refund .big{color:var(--ok)}.due .big{color:var(--bad)}.info .big{color:var(--navy)}
  table{width:100%;border-collapse:collapse;font-size:.85rem;margin-top:6px}
  th,td{text-align:left;padding:7px 8px;border-bottom:1px solid var(--line)}
  th{background:var(--navy);color:#fff;font-weight:600;font-size:.77rem}
  td.num{text-align:right;font-variant-numeric:tabular-nums}
  tr:nth-child(even) td{background:var(--soft)}
  .flag{background:#fff8e6;border:1px solid #f0dca0;border-radius:9px;padding:9px 12px;font-size:.83rem;margin:8px 0;color:#6b5310}
  @media (prefers-color-scheme:dark){:root:not([data-theme="light"]) .flag{background:#2a2410;border-color:#5a4d1e;color:#e8d59a}}
  .disc{font-size:.77rem;color:var(--muted);border-top:1px solid var(--line);margin-top:20px;padding-top:14px}
  .empty{color:var(--muted);text-align:center;padding:26px;font-size:.9rem}
  .forms li{margin:4px 0;font-size:.88rem}
  .banner{background:#eaf1fb;border:1px solid #c2d4f0;color:#1e3a67;border-radius:10px;padding:10px 13px;font-size:.83rem;margin-bottom:16px}
  @media (prefers-color-scheme:dark){:root:not([data-theme="light"]) .banner{background:#12233c;border-color:#26436b;color:#bcd3f2}}
  /* Live running summary — pinned totals that follow the preparer down the form */
  .live-summary{position:sticky;top:0;z-index:40;display:flex;align-items:center;gap:18px;flex-wrap:wrap;background:linear-gradient(120deg,var(--navy),#071531);color:#fff;border-radius:12px;padding:12px 18px;margin:0 0 16px;box-shadow:0 4px 14px rgba(16,24,40,.18)}
  .live-summary .ls-primary,.live-summary .ls-secondary{display:flex;flex-direction:column;gap:3px}
  .live-summary .ls-secondary{border-left:1px solid rgba(255,255,255,.18);padding-left:16px}
  .live-summary .ls-label{font-size:.7rem;text-transform:uppercase;letter-spacing:.5px;color:#cdd8ee;font-weight:700}
  .live-summary .ls-amount{font-size:1.5rem;font-weight:800;line-height:1;font-variant-numeric:tabular-nums;color:#fff}
  .live-summary .ls-amount.sm{font-size:1.15rem}
  .live-summary .ls-amount.pos{color:#7ff0b0}
  .live-summary .ls-amount.neg{color:#ffb3b3}
  .live-summary .ls-meta{margin-left:auto;font-size:.76rem;color:#cdd8ee;max-width:300px;text-align:right;line-height:1.35}
  @media (max-width:600px){.live-summary .ls-meta{display:none}.live-summary .ls-amount{font-size:1.25rem}}