@layer components{.ac-lead{font-size:var(--step-1);color:var(--ink-muted);max-width:46rem;line-height:1.55}.ac-muted{color:var(--ink-muted)}.ac-hint{color:var(--ink-muted);font-size:var(--step--1)}.ac-num{text-align:right;font-variant-numeric:tabular-nums lining-nums;white-space:nowrap}.ac-upper{text-transform:uppercase}a.term{color:inherit;text-decoration:underline dotted;text-decoration-color:var(--accent);text-decoration-thickness:2px;text-underline-offset:.22em;cursor:help}a.term:hover,a.term:focus-visible{color:var(--accent);text-decoration-style:solid}.ac-button{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:.6rem 1.25rem;background:var(--accent);color:var(--accent-ink);border:1px solid var(--accent);border-radius:var(--radius-md);font:inherit;font-weight:600;text-decoration:none;cursor:pointer;transition:background-color .15s ease,border-color .15s ease}.ac-button:hover,.ac-button:focus-visible{background:var(--accent-hover);border-color:var(--accent-hover);color:var(--accent-ink)}.ac-button.is-quiet{background:var(--bg-2);color:var(--ink);border:var(--border)}.ac-button.is-quiet:hover,.ac-button.is-quiet:focus-visible{background:var(--bg-3);color:var(--ink)}.ac-link-button{background:none;border:0;padding:.35rem .25rem;min-height:44px;font:inherit;color:var(--accent);text-decoration:underline;cursor:pointer}.ac-link-button:hover,.ac-link-button:focus-visible{color:var(--accent-hover)}.notice{margin:0 0 1.25rem;padding:.85rem 1.1rem;border:var(--border);border-left-width:4px;border-radius:var(--radius-md);background:var(--bg-2);color:var(--ink)}.notice p{margin:0}.notice-more{margin-top:.4rem!important;font-size:var(--step--1)}.notice.is-good{border-left-color:var(--accent)}.notice.is-bad{border-left-color:var(--danger);background:var(--bg-warm)}.notice.is-warn{border-left-color:var(--accent-3)}.ac-work{padding-block:1rem 2rem}.ac-bar{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:.5rem 1rem;padding-bottom:.9rem;border-bottom:var(--border)}.ac-office{margin:0;display:flex;flex-wrap:wrap;align-items:baseline;gap:.4rem;font-size:var(--step--1)}.ac-office-name{color:var(--ink-muted)}.ac-sep{color:var(--ink-dim)}.ac-company{font-family:var(--font-display);font-size:var(--step-1);color:var(--accent-ink-display)}.ac-currency{font-size:.75rem;letter-spacing:.08em;color:var(--ink-muted);border:var(--border);border-radius:var(--radius-sm);padding:0 .35rem}.ac-switch{position:relative;font-size:var(--step--1)}.ac-switch summary{cursor:pointer;color:var(--accent);list-style:none;min-height:44px;display:flex;align-items:center}.ac-switch summary::-webkit-details-marker{display:none}.ac-switch ul{position:absolute;right:0;z-index:5;margin:0;padding:.35rem 0;list-style:none;min-width:14rem;background:var(--bg-2);border:var(--border);border-radius:var(--radius-md);box-shadow:var(--shadow-md)}.ac-switch li a{display:block;padding:.55rem 1rem;color:var(--ink);text-decoration:none}.ac-switch li a:hover,.ac-switch li a:focus-visible{background:var(--bg-3)}.ac-tabs{display:flex;flex-wrap:wrap;gap:.6rem 2rem;padding-block:.9rem;border-bottom:var(--border)}.ac-tabgroup{min-width:0}.ac-tabgroup-name{margin:0 0 .15rem;font-size:.68rem;font-weight:600;letter-spacing:.16em;text-transform:uppercase;color:var(--ink-dim)}.ac-tabgroup ul{display:flex;flex-wrap:wrap;gap:.1rem .9rem;margin:0;padding:0;list-style:none}.ac-tabgroup a{display:inline-flex;align-items:center;min-height:40px;color:var(--ink);text-decoration:none;border-bottom:2px solid transparent;font-size:var(--step--1)}.ac-tabgroup a:hover,.ac-tabgroup a:focus-visible{color:var(--accent)}.ac-tabgroup a[aria-current]{color:var(--accent);border-bottom-color:var(--accent-3);font-weight:600}@media (max-width:40rem){.ac-tabs{flex-wrap:nowrap;overflow-x:auto;gap:1.25rem;scrollbar-width:thin}.ac-tabgroup{flex:none}.ac-tabgroup ul{flex-wrap:nowrap}}.ac-desk{padding-top:1.25rem}.ac-heading{margin-bottom:1.1rem}.ac-heading h1{font-size:var(--step-3)}.ac-kicker{margin:0 0 .3rem;font-size:var(--step--1);color:var(--ink-muted)}.ac-desk h2{font-size:var(--step-2);margin:1.75rem 0 .75rem}.ac-desk h3{font-size:var(--step-1);margin:1.25rem 0 .5rem}.ac-card{background:var(--bg-2);border:var(--border);border-radius:var(--radius-lg);box-shadow:var(--shadow-xs);padding:1.1rem 1.35rem;margin-block:1rem}.ac-card h2,.ac-card h3{margin-top:0}.ac-card-head{display:flex;align-items:baseline;justify-content:space-between;gap:1rem}.ac-cards{list-style:none;margin:1rem 0;padding:0;display:grid;gap:1rem;grid-template-columns:repeat(auto-fill,minmax(min(17rem,100%),1fr))}.ac-cards .ac-card{margin:0}.ac-actions-grid{list-style:none;margin:0;padding:0;display:grid;gap:1rem;grid-template-columns:repeat(auto-fit,minmax(min(14rem,100%),1fr))}.ac-action{display:flex;flex-direction:column;gap:.35rem;height:100%;padding:1.1rem 1.25rem;background:var(--bg-2);border:var(--border);border-radius:var(--radius-lg);box-shadow:var(--shadow-xs);color:var(--ink);text-decoration:none;transition:box-shadow .15s ease,border-color .15s ease}.ac-action:hover,.ac-action:focus-visible{border-color:var(--accent);box-shadow:var(--shadow-sheet-hover);color:var(--ink)}.ac-action strong{font-family:var(--font-display);font-size:var(--step-1);color:var(--accent-ink-display)}.ac-action span{color:var(--ink-muted);font-size:var(--step--1)}.ac-icon{color:var(--accent)}.ac-checks{list-style:none;margin:0 0 .75rem;padding:0}.ac-checks li{padding:.4rem 0 .4rem 1.8rem;position:relative}.ac-checks li::before{content:"";position:absolute;left:0;top:.7rem;width:.9rem;height:.9rem;border-radius:50%;border:2px solid var(--line)}.ac-checks li.is-ok::before{background:var(--accent);border-color:var(--accent)}.ac-checks li.is-bad::before{background:var(--danger);border-color:var(--danger)}.ac-recent{list-style:none;margin:0;padding:0;border-top:var(--border)}.ac-recent li{border-bottom:var(--border)}.ac-recent a{display:grid;grid-template-columns:7rem 1fr auto;gap:.75rem;padding:.7rem .25rem;color:var(--ink);text-decoration:none}.ac-recent a:hover,.ac-recent a:focus-visible{background:var(--bg-3)}.ac-recent-date{color:var(--ink-muted);font-variant-numeric:tabular-nums}.ac-recent-sum{font-variant-numeric:tabular-nums}@media (max-width:34rem){.ac-recent a{grid-template-columns:1fr auto}.ac-recent-date{grid-column:1/-1;font-size:var(--step--1)}}.ac-empty{text-align:center;padding:2rem 1rem;border:2px dashed var(--line);border-radius:var(--radius-lg);color:var(--ink-muted)}.ac-empty h2{margin-top:0}.ac-steps{padding-left:1.4rem;max-width:46rem}.ac-steps li{margin-bottom:.6rem}.ac-more{margin-block:1rem}.ac-more summary{cursor:pointer;color:var(--accent);min-height:44px;display:flex;align-items:center}.ac-form{display:grid;gap:1.1rem;max-width:42rem}.ac-form label{display:grid;gap:.3rem;font-weight:600}.ac-form label small{font-weight:400;color:var(--ink-muted);font-size:var(--step--1)}.ac-form input:not(:is([type=checkbox],[type=radio],[type=file],[type=hidden],[type=submit],[type=button],[type=reset],[type=image],[type=range],[type=color])),.ac-form select,.ac-form textarea,.ac-filter input:not(:is([type=checkbox],[type=radio],[type=file],[type=hidden],[type=submit],[type=button],[type=reset],[type=image],[type=range],[type=color])),.ac-filter select,.ac-lines input:not(:is([type=checkbox],[type=radio],[type=file],[type=hidden],[type=submit],[type=button],[type=reset],[type=image],[type=range],[type=color])),.ac-lines select{width:100%;min-height:44px;padding:.55rem .75rem;font:inherit;font-weight:400;color:var(--ink);background:var(--bg-2);border:1px solid var(--ink-dim);border-radius:var(--radius-md)}.ac-form textarea{resize:vertical}.ac-form input:focus-visible,.ac-form select:focus-visible,.ac-form textarea:focus-visible,.ac-filter input:focus-visible,.ac-filter select:focus-visible,.ac-lines input:focus-visible,.ac-lines select:focus-visible{outline:2px solid var(--accent);outline-offset:1px;border-color:var(--accent)}.ac-form .ac-check{display:flex;align-items:center;gap:.6rem;font-weight:400}.ac-form .ac-check input{width:1.2rem;height:1.2rem;accent-color:var(--accent)}.ac-row{display:grid;align-items:start;gap:1.1rem;grid-template-columns:repeat(auto-fit,minmax(min(14rem,100%),1fr))}.ac-actions{margin:0;display:flex;gap:.75rem;flex-wrap:wrap}.ac-inline form,.ac-inline-form{display:inline}.ac-inline{margin-left:auto;font-size:var(--step--1)}.ac-inline summary{cursor:pointer;color:var(--accent);list-style:none;display:inline}.ac-filter{display:flex;flex-wrap:wrap;gap:.75rem 1rem;align-items:end;margin-block:1rem}.ac-filter label{display:grid;gap:.2rem;font-size:var(--step--1);font-weight:600}.ac-kinds ul{list-style:none;margin:0 0 1.5rem;padding:0;display:grid;gap:.75rem;grid-template-columns:repeat(auto-fit,minmax(min(12rem,100%),1fr))}.ac-kinds a{display:flex;flex-direction:column;gap:.2rem;height:100%;padding:.85rem 1rem;background:var(--bg-2);border:var(--border);border-radius:var(--radius-lg);color:var(--ink);text-decoration:none}.ac-kinds a strong{color:var(--accent-ink-display)}.ac-kinds a span{font-size:var(--step--1);color:var(--ink-muted)}.ac-kinds a:hover,.ac-kinds a:focus-visible{border-color:var(--accent)}.ac-kinds a[aria-current]{border-color:var(--accent);border-width:2px;background:var(--bg-warm)}.ac-balance{margin:.5rem 0 0;font-weight:600}.ac-balance.is-ok{color:var(--accent)}.ac-balance.is-off{color:var(--accent-2)}.ac-book,.ac-lines{width:100%;border-collapse:collapse;margin-block:1rem;font-variant-numeric:tabular-nums lining-nums}.ac-book caption{caption-side:top;text-align:left;padding-bottom:.5rem}.ac-book th,.ac-lines th{text-align:left;font-size:.74rem;font-weight:600;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-muted);padding:.5rem .6rem;border-bottom:3px double var(--ink-dim)}.ac-book th.ac-num,.ac-lines th.ac-num{text-align:right}.ac-book th.ac-group{text-align:center;border-left:1px solid var(--line)}.ac-book td,.ac-lines td,.ac-book tfoot th,.ac-lines tfoot th{padding:.5rem .6rem;border-bottom:1px solid var(--line);vertical-align:top}.ac-book td.ac-num,.ac-lines td.ac-num{border-left:1px solid var(--line)}.ac-book tfoot th,.ac-lines tfoot th{text-align:left;text-transform:none;letter-spacing:0;font-size:inherit;color:var(--ink);border-top:2px solid var(--ink-dim);border-bottom:3px double var(--ink-dim)}.ac-book tfoot td,.ac-lines tfoot td{border-top:2px solid var(--ink-dim);border-bottom:3px double var(--ink-dim);font-weight:700}.ac-date{white-space:nowrap;color:var(--ink-muted)}.ac-entry-block tr:last-child td{border-bottom:1px solid var(--ink-dim)}.ac-credit-line .ac-indent{padding-left:2.4rem}.ac-concept td{color:var(--ink-muted);font-size:var(--step--1)}.ac-concept em{color:var(--ink)}.ac-entry-no{font-variant-numeric:tabular-nums;font-weight:600}.is-generated .ac-concept td{color:var(--ink-dim)}.ac-opening td{color:var(--ink-muted);font-style:italic}.ac-lines td{padding:.3rem .4rem}.ac-lines td:first-child{min-width:12rem}@media (max-width:40rem){.ac-book,.ac-lines{display:block;overflow-x:auto;font-size:var(--step--1)}}.ac-statement .is-group td,.ac-statement .is-group th{font-weight:700}.ac-statement [data-depth="1"] td:first-child{padding-left:1.6rem}.ac-statement [data-depth="2"] td:first-child{padding-left:2.6rem}.ac-statement [data-depth="3"] td:first-child{padding-left:3.6rem}.ac-statement [data-depth="4"] td:first-child{padding-left:4.6rem}.ac-section-head th{background:var(--bg-3);color:var(--ink);border-bottom:1px solid var(--line)}.ac-subtotal th,.ac-subtotal td{font-weight:700;border-top:1px solid var(--ink-dim)}.ac-subtotal th{text-align:left!important;text-transform:none;letter-spacing:0;font-size:inherit;color:var(--ink)}.ac-result th,.ac-result td{font-size:var(--step-1);font-family:var(--font-display)}.ac-result.is-loss td{color:var(--accent-2)}.ac-verdict{margin:0 0 1rem;padding:.7rem 1rem;border-radius:var(--radius-md);font-weight:600;border:var(--border);background:var(--bg-2)}.ac-verdict.is-ok{border-left:4px solid var(--accent)}.ac-verdict.is-bad{border-left:4px solid var(--danger);background:var(--bg-warm)}.ac-twosides{display:grid;gap:1.5rem;grid-template-columns:repeat(2,minmax(0,1fr));align-items:start}@media (max-width:48rem){.ac-twosides{grid-template-columns:1fr}}.ac-twosides .ac-book{margin-block:0}.ac-export{margin:1rem 0 0;font-size:var(--step--1)}.ac-accounts{list-style:none;margin:1rem 0;padding:0;border-top:var(--border)}.ac-accounts li{display:flex;flex-wrap:wrap;align-items:baseline;gap:.25rem .75rem;padding:.55rem .25rem;border-bottom:1px solid var(--line)}.ac-accounts li>.ac-num{margin-left:auto}.ac-accounts .is-group{font-weight:700;background:var(--bg-3)}.ac-accounts .is-off{color:var(--ink-dim)}.ac-accounts [data-depth="1"]{padding-left:1.4rem}.ac-accounts [data-depth="2"]{padding-left:2.6rem}.ac-accounts [data-depth="3"]{padding-left:3.8rem}.ac-accounts [data-depth="4"]{padding-left:5rem}.ac-code{font-variant-numeric:tabular-nums;color:var(--ink-muted);min-width:4.5rem}.ac-root{font-size:.75rem;color:var(--ink-dim)}.ac-status{font-size:.72rem;font-weight:600;letter-spacing:.06em;text-transform:uppercase;padding:.1rem .45rem;border-radius:var(--radius-sm);border:var(--border)}.ac-status.is-ok{color:var(--accent);border-color:var(--accent)}.ac-status.is-off{color:var(--ink-muted)}.ac-closing{margin-top:1rem;padding-top:1rem;border-top:var(--border)}.ac-closing h3{margin-top:0}.ac-voucher{background:var(--bg-2);border:var(--border);border-top:3px double var(--ink-dim);border-radius:var(--radius-md);padding:1rem 1.25rem;margin-block:1rem;box-shadow:var(--shadow-xs)}.ac-voucher header{display:flex;align-items:baseline;justify-content:space-between;gap:1rem}.ac-number{margin:0;font-family:var(--font-display);font-size:var(--step-2);color:var(--accent-ink-display)}.ac-meta{display:grid;gap:.4rem 1.5rem;grid-template-columns:repeat(auto-fit,minmax(12rem,1fr));margin:.75rem 0}.ac-meta dt{font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-muted)}.ac-meta dd{margin:0}.ac-voucher .ac-credit-line,.ac-voucher td.ac-cr{padding-left:2.4rem}.ac-hero{display:grid;gap:2rem;align-items:center;padding-block:var(--step-3) var(--step-2);grid-template-columns:minmax(0,1.1fr) minmax(0,1fr)}.ac-hero h1{font-size:var(--step-4)}.ac-cta{display:flex;flex-wrap:wrap;gap:.75rem;margin:1.5rem 0 .75rem}.ac-sample{margin:0;background:var(--bg-2);border:var(--border);border-radius:var(--radius-md);padding:.5rem 1rem 1rem;box-shadow:var(--shadow-sm)}.ac-sample figcaption{font-size:var(--step--1);color:var(--ink-muted)}.ac-sample .ac-book{margin-block:.25rem .5rem}@media (max-width:52rem){.ac-hero{grid-template-columns:1fr}}.ac-section{padding-block:1rem}.ac-section h2{margin-top:1.25rem}.ac-points{padding-left:1.2rem;max-width:46rem}.ac-points li{margin-bottom:.6rem}.ac-final{text-align:center;padding-block:2rem}.ac-welcome .ac-lead{margin-bottom:1rem}.ac-glossary{list-style:none;margin:1.5rem 0;padding:0;columns:2 20rem;column-gap:2.5rem}.ac-glossary li{break-inside:avoid;padding:.6rem 0;border-bottom:1px solid var(--line)}.ac-glossary a{display:block;font-family:var(--font-display);font-size:var(--step-1)}.ac-glossary span{display:block;color:var(--ink-muted);font-size:var(--step--1)}.ac-term .ac-lead{max-width:44rem}.ac-related{list-style:none;margin:0 0 1.5rem;padding:0;display:flex;flex-wrap:wrap;gap:.5rem}.ac-related a{display:inline-block;padding:.35rem .9rem;border:var(--border);border-radius:999px;text-decoration:none;color:var(--ink);background:var(--bg-2)}.ac-related a:hover,.ac-related a:focus-visible{border-color:var(--accent);color:var(--accent)}.error{padding-block:3rem;max-width:36rem}@media print{.ac-bar,.ac-tabs,.ac-filter,.ac-export,.ac-actions,.ac-button{display:none!important}.ac-book th,.ac-book td{border-color:#000}}}