:root{
  --paper:#F7F9FA; --panel:#FFFFFF; --ink:#14181D; --ink-2:#37424C; --muted:#5D6975;
  --line:#E4E8EC; --line-2:#EEF1F4;
  --ipsas:#0F766E; --ipsas-strong:#0B5A54; --ipsas-tint:#E8F3F1; --ipsas-ring:rgba(15,118,110,.28);
  --swiss:#3D5566; --swiss-tint:#EDF1F4;
  --good:#15803D; --good-tint:#E7F3EB; --warn:#B45309; --warn-tint:#FBF0E2;
  --crit:#B4231C; --crit-tint:#FBEBEA;
  --mono:ui-monospace,"SF Mono","JetBrains Mono",Menlo,Consolas,monospace;
  --sans:system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;
  --shadow:0 1px 2px rgba(16,24,32,.04),0 8px 30px rgba(16,24,32,.06);
}
*{box-sizing:border-box}
html,body{margin:0;padding:0}
body{background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:15.5px;line-height:1.55;-webkit-font-smoothing:antialiased}
a{color:var(--ipsas-strong);text-decoration:none}
a:hover{text-decoration:underline}
.mono{font-family:var(--mono)}
.tnum{font-variant-numeric:tabular-nums}
h1,h2,h3{margin:0;letter-spacing:-.02em;line-height:1.15;text-wrap:balance}
.eyebrow{font-family:var(--mono);font-size:11px;letter-spacing:.18em;text-transform:uppercase;color:var(--muted)}

/* ── Brand mark ── */
.brandmark{display:inline-flex;align-items:center;gap:11px;font-weight:750;letter-spacing:-.02em;color:var(--ink)}
.brandmark .glyph{width:30px;height:30px;border-radius:8px;background:linear-gradient(150deg,var(--ipsas),var(--ipsas-strong));
  display:grid;place-items:center;color:#fff;font-family:var(--mono);font-weight:700;font-size:15px;box-shadow:inset 0 0 0 1px rgba(255,255,255,.14)}
.brandmark small{display:block;font-family:var(--mono);font-weight:500;font-size:10px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}

/* ── Auth pages ── */
.auth{min-height:100vh;display:grid;grid-template-columns:1.05fr .95fr}
@media(max-width:860px){.auth{grid-template-columns:1fr}}
.auth-aside{position:relative;background:
   radial-gradient(120% 90% at 15% 0%, #10312D 0%, #0B211E 55%, #081917 100%);
  color:#DCEAE7;padding:56px 52px;overflow:hidden;display:flex;flex-direction:column;justify-content:space-between}
@media(max-width:860px){.auth-aside{display:none}}
.auth-aside .grid-bg{position:absolute;inset:0;opacity:.5;
  background-image:linear-gradient(rgba(255,255,255,.045) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.045) 1px,transparent 1px);
  background-size:34px 34px;mask-image:radial-gradient(120% 80% at 20% 10%,#000 40%,transparent 100%)}
.auth-aside .brandmark{color:#fff;position:relative}
.auth-aside .brandmark small{color:#7FB3AB}
.auth-aside .pitch{position:relative;max-width:30ch}
.auth-aside .pitch .k{font-family:var(--mono);font-size:11px;letter-spacing:.16em;text-transform:uppercase;color:#5FA79E}
.auth-aside .pitch h2{font-size:29px;font-weight:700;color:#fff;margin-top:14px;line-height:1.2}
.auth-aside .pitch p{color:#A8C7C1;margin-top:14px;font-size:15px}
.auth-aside .flowline{position:relative;display:flex;gap:8px;flex-wrap:wrap;margin-top:26px;font-family:var(--mono);font-size:11px}
.auth-aside .flowline span{padding:5px 10px;border:1px solid rgba(127,179,171,.3);border-radius:6px;color:#BFE0DA}
.auth-aside .flowline .arr{border:0;color:#5FA79E;padding:5px 2px}
.auth-aside .foot{position:relative;font-size:12px;color:#5C807A;font-family:var(--mono);letter-spacing:.04em}

.auth-main{display:flex;align-items:center;justify-content:center;padding:40px 24px}
.auth-card{width:100%;max-width:392px}
.auth-card .top{display:none}
@media(max-width:860px){.auth-card .top{display:block;margin-bottom:24px}}
.auth-card h1{font-size:25px;font-weight:750}
.auth-card .sub{color:var(--muted);margin-top:8px;font-size:14.5px}

/* ── Forms ── */
form.stack{margin-top:26px;display:flex;flex-direction:column;gap:16px}
.field{display:flex;flex-direction:column;gap:7px}
.field label{font-family:var(--mono);font-size:11px;letter-spacing:.07em;text-transform:uppercase;color:var(--ink-2)}
.field input{appearance:none;width:100%;padding:11px 13px;font-size:15px;font-family:var(--sans);color:var(--ink);
  background:#fff;border:1px solid var(--line);border-radius:9px;transition:border-color .15s,box-shadow .15s}
.field input:focus{outline:none;border-color:var(--ipsas);box-shadow:0 0 0 3px var(--ipsas-ring)}
.field .hint{font-size:12px;color:var(--muted)}
.btn{appearance:none;cursor:pointer;font-family:var(--sans);font-weight:600;font-size:15px;border-radius:9px;
  padding:11px 18px;border:1px solid transparent;transition:background .15s,box-shadow .15s,border-color .15s}
.btn.primary{background:var(--ipsas);color:#fff}
.btn.primary:hover{background:var(--ipsas-strong)}
.btn.primary:focus-visible{outline:none;box-shadow:0 0 0 3px var(--ipsas-ring)}
.btn.block{width:100%}
.btn.ghost{background:#fff;border-color:var(--line);color:var(--ink-2)}
.btn.ghost:hover{border-color:#CDD6DC;background:#FBFCFD}
.btn.sm{padding:7px 12px;font-size:13px}
.rowlinks{display:flex;justify-content:space-between;align-items:center;margin-top:4px;font-size:13.5px}

/* ── Alerts ── */
.alert{border-radius:9px;padding:11px 14px;font-size:14px;border:1px solid transparent;display:flex;gap:9px;align-items:flex-start}
.alert.err{background:var(--crit-tint);border-color:rgba(180,35,28,.25);color:#8a1a15}
.alert.ok{background:var(--good-tint);border-color:rgba(21,128,61,.25);color:#0f5c2c}
.alert.info{background:var(--ipsas-tint);border-color:rgba(15,118,110,.22);color:var(--ipsas-strong)}
.alert.warn{background:var(--warn-tint);border-color:rgba(180,83,9,.25);color:#8a4308}
.alert .dot{width:7px;height:7px;border-radius:50%;background:currentColor;margin-top:6px;flex:0 0 auto}

/* ── App shell ── */
.topbar{height:60px;background:var(--panel);border-bottom:1px solid var(--line);display:flex;align-items:center;
  justify-content:space-between;padding:0 22px;position:sticky;top:0;z-index:20}
.topbar .who{display:flex;align-items:center;gap:14px;font-size:13.5px;color:var(--ink-2)}
.topbar .who .role{font-family:var(--mono);font-size:10.5px;letter-spacing:.06em;text-transform:uppercase;
  background:var(--ipsas-tint);color:var(--ipsas-strong);padding:3px 8px;border-radius:5px}
.shell{max-width:1120px;margin:0 auto;padding:34px 24px 90px}
.pagehead{display:flex;justify-content:space-between;align-items:flex-end;gap:18px;flex-wrap:wrap;margin-bottom:8px}
.pagehead .eyebrow{margin-bottom:8px}
.pagehead h1{font-size:26px;font-weight:750}
.pagehead p.sub{color:var(--muted);margin:8px 0 0;max-width:70ch}

.card{background:var(--panel);border:1px solid var(--line);border-radius:14px;box-shadow:var(--shadow)}
.card .card-h{padding:16px 20px;border-bottom:1px solid var(--line-2);display:flex;justify-content:space-between;align-items:center;gap:12px}
.card .card-h h2{font-size:15px;font-weight:700}
.card .card-b{padding:20px}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:18px}
@media(max-width:760px){.grid2{grid-template-columns:1fr}}

/* ── Table ── */
.tw{overflow-x:auto;border-radius:12px;border:1px solid var(--line);background:#fff}
table{border-collapse:collapse;width:100%;font-size:14px;min-width:640px}
th,td{text-align:left;padding:12px 16px;border-bottom:1px solid var(--line-2);vertical-align:middle}
thead th{font-family:var(--mono);font-size:10.5px;letter-spacing:.05em;text-transform:uppercase;color:var(--muted);background:#FBFCFD;font-weight:600}
tbody tr:last-child td{border-bottom:0}
tbody tr:hover{background:#FBFCFD}
.pill{display:inline-flex;align-items:center;gap:6px;font-family:var(--mono);font-size:10.5px;font-weight:600;padding:3px 9px;border-radius:999px}
.pill::before{content:"";width:6px;height:6px;border-radius:50%;background:currentColor}
.pill.ok{background:var(--good-tint);color:var(--good)}
.pill.pending{background:var(--warn-tint);color:var(--warn)}
.pill.muted{background:#F0F2F4;color:var(--muted)}

.empty{padding:42px 20px;text-align:center;color:var(--muted)}
.empty .big{font-size:15px;color:var(--ink-2);font-weight:600}

.credbox{background:#0D2320;border:1px solid #17423B;border-radius:12px;padding:16px 18px;color:#CDE7E2;margin-top:2px}
.credbox .k{font-family:var(--mono);font-size:10.5px;letter-spacing:.1em;text-transform:uppercase;color:#6FA9A0}
.credbox code{font-family:var(--mono);font-size:15px;color:#fff;background:#123833;padding:3px 9px;border-radius:6px;display:inline-block;margin-top:3px}
.credbox .row{display:flex;gap:26px;flex-wrap:wrap;margin-top:6px}

.helper{font-size:13px;color:var(--muted);margin-top:10px}
footer.app{max-width:1120px;margin:0 auto;padding:20px 24px 40px;color:var(--muted);font-size:12px;
  font-family:var(--mono);letter-spacing:.03em;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}

/* ── App layout with sidebar ── */
.layout{display:grid;grid-template-columns:236px 1fr;max-width:1240px;margin:0 auto;min-height:calc(100vh - 60px)}
@media(max-width:840px){.layout{grid-template-columns:1fr}}
.side{border-right:1px solid var(--line);padding:22px 14px;background:linear-gradient(180deg,#fff,#FBFCFD)}
@media(max-width:840px){.side{border-right:0;border-bottom:1px solid var(--line);display:flex;gap:6px;overflow-x:auto;padding:10px 12px}}
.side-group{font-family:var(--mono);font-size:10px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted);padding:6px 12px 10px}
@media(max-width:840px){.side-group{display:none}}
.side-link{display:flex;align-items:center;gap:11px;padding:10px 12px;border-radius:9px;color:var(--ink-2);font-size:14px;font-weight:500;white-space:nowrap;text-decoration:none;margin-bottom:2px}
.side-link:hover{background:#F1F4F5;text-decoration:none}
.side-link.active{background:var(--ipsas-tint);color:var(--ipsas-strong);font-weight:650}
.side-link.disabled{color:#AAB4BC;cursor:default}
.side-link .ico{font-size:15px;width:18px;text-align:center;opacity:.85}
.side-link .soon{margin-left:auto;font-family:var(--mono);font-size:9px;letter-spacing:.05em;text-transform:uppercase;background:#F0F2F4;color:var(--muted);padding:2px 6px;border-radius:5px}
.content{padding:32px 30px 90px;min-width:0}
@media(max-width:840px){.content{padding:24px 18px 70px}}
.bignum{font-size:30px;font-weight:750;letter-spacing:-.02em;margin-top:4px}

/* ── Overview step rows ── */
.steprow{display:flex;align-items:center;gap:14px;padding:15px 20px;border-bottom:1px solid var(--line-2);text-decoration:none;color:inherit}
.steprow:last-child{border-bottom:0}
.steprow:hover:not(.disabled){background:#FBFCFD;text-decoration:none}
.steprow.disabled{opacity:.65}
.stepmark{width:24px;height:24px;border-radius:50%;border:1.5px solid var(--line);display:grid;place-items:center;font-size:13px;color:#fff;flex:0 0 auto}
.stepmark.done{background:var(--ipsas);border-color:var(--ipsas)}
.stepmain{flex:1;min-width:0}.stepmain b{display:block;font-size:14.5px}
.stepsub{color:var(--muted);font-size:13px}

/* ── Section nav + section cards ── */
.sectnav{position:sticky;top:60px;z-index:5;display:flex;gap:6px;flex-wrap:wrap;background:var(--paper);padding:14px 0;margin-bottom:4px}
.sectnav a{font-size:13px;color:var(--ink-2);padding:6px 12px;border:1px solid var(--line);border-radius:999px;background:#fff}
.sectnav a:hover{border-color:var(--ipsas);color:var(--ipsas-strong);text-decoration:none}
.sect{margin-top:16px;scroll-margin-top:120px}
.tag{font-family:var(--mono);font-size:10px;letter-spacing:.06em;text-transform:uppercase;color:var(--muted);background:#F0F2F4;padding:3px 9px;border-radius:6px}
.tag.alt{background:var(--ipsas-tint);color:var(--ipsas-strong)}
.subhead{font-family:var(--mono);font-size:11px;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-2);margin:22px 0 8px;padding-top:14px;border-top:1px solid var(--line-2)}

/* ── Grid form ── */
.grid-form{display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px}
@media(max-width:720px){.grid-form{grid-template-columns:1fr}}
.grid-form .span2{grid-column:span 2}.grid-form .span3{grid-column:1/-1}
@media(max-width:720px){.grid-form .span2,.grid-form .span3{grid-column:auto}}
.grid-form .actions{display:flex;justify-content:flex-end;align-items:center;margin-top:2px}
.field textarea,.field select{appearance:none;width:100%;padding:11px 13px;font-size:15px;font-family:var(--sans);color:var(--ink);background:#fff;border:1px solid var(--line);border-radius:9px}
.field textarea:focus,.field select:focus{outline:none;border-color:var(--ipsas);box-shadow:0 0 0 3px var(--ipsas-ring)}
.field select{cursor:pointer;background-image:linear-gradient(45deg,transparent 50%,var(--muted) 50%),linear-gradient(135deg,var(--muted) 50%,transparent 50%);background-position:calc(100% - 18px) 18px,calc(100% - 13px) 18px;background-size:5px 5px;background-repeat:no-repeat}

/* ── Mini tables (repeatable lists) ── */
.tw.mini table{min-width:520px;font-size:13.5px}
.tw.mini th,.tw.mini td{padding:8px 12px}
.tw.mini input{width:100%;padding:7px 9px;font-size:13.5px;border:1px solid var(--line);border-radius:7px;font-family:var(--sans)}
.tw.mini input:focus{outline:none;border-color:var(--ipsas);box-shadow:0 0 0 2px var(--ipsas-ring)}
.addrow td{background:#FBFCFD}

/* ── Chart of accounts ── */
.tiles{display:grid;grid-template-columns:repeat(6,1fr);gap:12px;margin-top:20px}
@media(max-width:840px){.tiles{grid-template-columns:repeat(3,1fr)}}
@media(max-width:520px){.tiles{grid-template-columns:repeat(2,1fr)}}
.tile{background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px 16px}
.tile.total{background:var(--ipsas-tint);border-color:rgba(15,118,110,.2)}
.tile .k{font-family:var(--mono);font-size:10.5px;letter-spacing:.05em;text-transform:uppercase;color:var(--muted)}
.tile .v{font-size:24px;font-weight:750;letter-spacing:-.02em;margin-top:4px}
.uploader{border:1.5px dashed #CDD6DC;border-radius:12px;background:#FBFCFD;padding:22px;text-align:center;cursor:pointer}
.uploader:hover{border-color:var(--ipsas)}
.up-inner{display:flex;flex-direction:column;align-items:center;gap:10px}
.up-ico{font-size:26px;color:var(--ipsas)}
.search{padding:7px 12px;font-size:13.5px;border:1px solid var(--line);border-radius:8px;font-family:var(--sans);min-width:220px}
.search:focus{outline:none;border-color:var(--ipsas);box-shadow:0 0 0 2px var(--ipsas-ring)}
.typepill{font-family:var(--mono);font-size:10.5px;font-weight:600;padding:3px 9px;border-radius:999px}
.t-asset{background:var(--ipsas-tint);color:var(--ipsas-strong)}
.t-liability{background:var(--warn-tint);color:var(--warn)}
.t-expense{background:var(--crit-tint);color:var(--crit)}
.t-income{background:var(--good-tint);color:var(--good)}
.t-reserve{background:var(--swiss-tint);color:var(--swiss)}

/* ── Trial balances ── */
.fybar{display:flex;align-items:center;gap:10px;flex-wrap:wrap;background:#fff;border:1px solid var(--line);border-radius:10px;padding:11px 16px;margin-bottom:16px;font-size:13.5px}
.fybar .sep{color:#CDD6DC}
.tb-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
@media(max-width:900px){.tb-grid{grid-template-columns:1fr}}
.tb-card{border-top:3px solid var(--swiss)}
.tb-card.ipsas{border-top-color:var(--ipsas)}
.tb-head{display:flex;justify-content:space-between;align-items:center;margin-bottom:10px}
.tb-tag{font-family:var(--mono);font-size:10px;letter-spacing:.06em;text-transform:uppercase;padding:3px 8px;border-radius:6px;background:var(--swiss-tint);color:var(--swiss)}
.tb-tag.ipsas{background:var(--ipsas-tint);color:var(--ipsas-strong)}
.tb-card h2{font-size:15.5px;font-weight:700;letter-spacing:-.01em}
.tb-hint{font-size:13px;margin:6px 0 14px;min-height:34px}
.tb-stats{display:grid;grid-template-columns:repeat(3,1fr);gap:8px;padding:12px 0;border-top:1px solid var(--line-2);border-bottom:1px solid var(--line-2)}
.tb-stats .k{font-family:var(--mono);font-size:9.5px;letter-spacing:.05em;text-transform:uppercase;color:var(--muted)}
.tb-stats .v{font-size:17px;font-weight:700;letter-spacing:-.01em;margin-top:2px}
.tb-stats .v.good{color:var(--good)} .tb-stats .v.bad{color:var(--crit)}
.mono.good{color:var(--good)} .mono.bad{color:var(--crit)}
.tb-actions{display:flex;align-items:center;gap:8px;margin-top:14px}
.tb-drop{display:flex;flex-direction:column;gap:10px;align-items:flex-start;padding:16px;border:1.5px dashed #CDD6DC;border-radius:10px;background:#FBFCFD;margin-top:6px}
.reup{position:relative;overflow:hidden}

/* ── IPSAS standards ── */
.std-counts{display:grid;grid-template-columns:repeat(4,1fr);gap:12px;margin:18px 0 8px}
@media(max-width:640px){.std-counts{grid-template-columns:repeat(2,1fr)}}
.sc{background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px 16px;border-left:3px solid var(--ipsas)}
.sc.new{border-left-color:var(--good)} .sc.opt{border-left-color:var(--warn)} .sc.sup{border-left-color:#B0B8BF}
.sc .v{font-size:26px;font-weight:750;letter-spacing:-.02em}
.sc .k{font-family:var(--mono);font-size:10px;letter-spacing:.04em;text-transform:uppercase;color:var(--muted);margin-top:3px}
.std-sect{display:flex;align-items:baseline;gap:12px;margin:26px 0 10px;border-top:1px solid var(--line);padding-top:20px}
.std-sect h2{font-size:16px;font-weight:750}
.std{background:#fff;border:1px solid var(--line);border-radius:12px;margin-bottom:10px;overflow:hidden}
.std.optional{border-color:rgba(180,83,9,.28);background:linear-gradient(180deg,#fff,#FEFBF6)}
.std.new{border-color:rgba(21,128,61,.25)}
.std-top{display:flex;gap:16px;align-items:flex-start;padding:16px 18px}
.std-no{flex:0 0 auto;width:52px;text-align:center;font-family:var(--mono);font-size:10px;letter-spacing:.06em;color:var(--muted);line-height:1.2}
.std-no b{font-size:20px;color:var(--ipsas-strong);letter-spacing:-.02em}
.std.optional .std-no b{color:var(--warn)}
.std-body{flex:1;min-width:0}
.std-title{font-weight:700;font-size:14.5px;letter-spacing:-.01em}
.std-sum{color:var(--ink-2);font-size:13.5px;margin-top:4px}
.std-meta{display:flex;align-items:center;gap:8px;flex-wrap:wrap;margin-top:8px;font-size:12px;color:var(--muted)}
.std-meta .aff{color:var(--ipsas-strong)}
.dotsep{color:#CDD6DC}
.badge{font-family:var(--mono);font-size:9.5px;letter-spacing:.04em;text-transform:uppercase;padding:2px 7px;border-radius:5px;margin-left:6px;vertical-align:middle}
.badge.early{background:var(--good-tint);color:var(--good)}
.badge.sup{background:#F0F2F4;color:var(--muted)}
.drill{margin-top:10px}
.drill summary{cursor:pointer;font-size:12.5px;color:var(--ipsas-strong);font-weight:600}
.elect{flex:0 0 auto}
.sup-list{display:flex;flex-wrap:wrap;gap:8px}
.sup-chip{font-size:12px;color:var(--muted);background:#F5F6F8;border:1px solid var(--line);border-radius:999px;padding:5px 11px}
.sup-chip em{color:#94A0A8;font-style:normal}

/* ── Schedules ── */
.sched-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:14px;margin-top:18px}
@media(max-width:900px){.sched-grid{grid-template-columns:1fr 1fr}}
@media(max-width:620px){.sched-grid{grid-template-columns:1fr}}
.sched-tile{display:block;background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px 18px;text-decoration:none;color:inherit;transition:border-color .15s,box-shadow .15s}
.sched-tile:hover{border-color:var(--ipsas);box-shadow:var(--shadow);text-decoration:none}
.sched-tile.soon{opacity:.62;pointer-events:none}
.st-head{display:flex;justify-content:space-between;align-items:center;gap:10px;margin-bottom:8px}
.st-name{font-weight:700;font-size:14.5px;letter-spacing:-.01em}
.st-blurb{color:var(--ink-2);font-size:13px;margin:0 0 12px;min-height:52px}
.st-foot{border-top:1px solid var(--line-2);padding-top:10px;font-size:12px}
.st-foot .bad{color:var(--crit)}
.mono.aff{color:var(--ipsas-strong);font-weight:600}
td.aff{color:var(--ipsas-strong);font-weight:600}