:root{--navy: #1f3b63;--navy-dark: #152a47;--orange: #d97b2a;--bg: #f4f6f9;--card: #ffffff;--text: #1e2430;--muted: #5d6b7e;--line: #d9dee6;--error: #b3261e;--warn: #8a5a00;--ok: #1b6e3a;--radius: 10px;--gap: 12px}*{box-sizing:border-box}html,body{margin:0;background:var(--bg);color:var(--text);font:15px/1.5 -apple-system,Malgun Gothic,Apple SD Gothic Neo,sans-serif;word-break:keep-all;overflow-wrap:break-word}.app{max-width:720px;margin:0 auto;padding-bottom:48px}.topbar{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:8px;padding:12px 16px;background:var(--navy);color:#fff;position:sticky;top:0;z-index:10}.topbar h1{font-size:17px;margin:0;white-space:nowrap}.topbar .actions{display:flex;gap:6px}.topbar .btn-small{white-space:nowrap}.tabs{display:flex;background:var(--navy-dark)}.tabs [role=tab]{flex:1;padding:12px;border:0;background:transparent;color:#cfd8e6;font-size:15px}.tabs [role=tab][aria-selected=true]{color:#fff;border-bottom:3px solid var(--orange);font-weight:700}.content{padding:12px 16px;display:flex;flex-direction:column;gap:var(--gap)}h2{font-size:16px;margin:4px 0 8px;color:var(--navy)}.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:14px;display:flex;flex-direction:column;gap:10px}details.card>summary{cursor:pointer;font-weight:700;color:var(--navy)}.field{display:flex;flex-direction:column;gap:4px}.field-label{font-weight:600;font-size:14px;display:flex;flex-direction:column}.field-label .where{font-weight:400;color:var(--muted);font-size:12px}.input{width:100%;padding:10px 12px;font-size:16px;border:1px solid var(--line);border-radius:8px;background:#fff;color:var(--text)}.input:focus{outline:2px solid var(--orange);border-color:transparent}.money{display:flex;flex-direction:column;gap:2px}.money-input{text-align:right;font-variant-numeric:tabular-nums}.manwon{color:var(--muted);font-size:12px;text-align:right;min-height:16px}.percent{display:flex;align-items:center;gap:6px}.percent .input{width:110px;text-align:right}.unit{color:var(--muted);font-size:13px;white-space:nowrap}.hint{color:var(--muted);font-size:12px;margin:0}.error{color:var(--error);font-size:13px;margin:0}.grid2{display:grid;grid-template-columns:1fr 1fr;gap:10px}@media(max-width:400px){.grid2{grid-template-columns:1fr}}.toggle{display:flex;align-items:flex-start;gap:8px;font-size:14px}.toggle input{width:20px;height:20px;flex:none}.toggle-text{display:flex;flex-direction:column}.toggle-text .where{color:var(--muted);font-size:12px}.btn,.btn-small{border:0;border-radius:8px;background:var(--navy);color:#fff;font-size:14px;padding:10px 14px;cursor:pointer}.btn-small{padding:6px 10px;font-size:13px;background:#e8edf5;color:var(--navy)}.btn-small.danger{color:var(--error)}.btn[disabled],.btn-small[disabled]{opacity:.45;cursor:default}.btn.primary{background:var(--orange)}.add-row{display:flex;flex-wrap:wrap;gap:8px}.empty{color:var(--muted);text-align:center;padding:20px 0}.account-head{display:flex;align-items:center;gap:8px}.account-head .label-input{flex:1}.badge{font-size:12px;padding:3px 8px;border-radius:999px;background:#e8edf5;color:var(--navy);white-space:nowrap}fieldset.sources{border:1px dashed var(--line);border-radius:8px;padding:10px;display:flex;flex-direction:column;gap:8px;margin:0}fieldset.sources legend{font-size:13px;color:var(--muted);padding:0 4px}.stages{display:flex;flex-direction:column;gap:6px}.stage-row{display:grid;grid-template-columns:auto 90px auto 1fr auto;gap:6px;align-items:center}.stage-row .input{padding:8px}.stage-n{font-size:13px;color:var(--muted);white-space:nowrap}@media(max-width:400px){.stage-row{grid-template-columns:auto 90px 1fr auto;grid-template-areas:"n year unit del" "money money money money";row-gap:4px}.stage-row>.stage-n{grid-area:n}.stage-row>.input{grid-area:year}.stage-row>.unit{grid-area:unit}.stage-row>.money{grid-area:money}.stage-row>.btn-small{grid-area:del}}.warnings{margin:0;padding-left:18px;font-size:13px}.warnings .error{color:var(--error)}.warnings .warn{color:var(--warn)}.topbar input[type=file]{display:none}button,input,select,textarea{font-family:inherit}.btn-small{min-height:40px}.tabs [role=tab]{cursor:pointer}.tabs [role=tab]:focus-visible,.btn:focus-visible,.btn-small:focus-visible{outline:2px solid var(--orange);outline-offset:2px}.topbar{padding-top:max(12px,env(safe-area-inset-top));padding-left:max(16px,env(safe-area-inset-left));padding-right:max(16px,env(safe-area-inset-right))}.content{padding-left:max(16px,env(safe-area-inset-left));padding-right:max(16px,env(safe-area-inset-right));padding-bottom:max(12px,env(safe-area-inset-bottom))}.results{display:flex;flex-direction:column;gap:var(--gap)}.print-only{display:none}.kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:8px}.kpi{background:#f7f9fc;border:1px solid var(--line);border-radius:8px;padding:10px;display:flex;flex-direction:column;gap:2px}.kpi-label{font-size:12px;color:var(--muted)}.kpi-value{font-size:18px;color:var(--navy)}dl.facts{margin:0;display:grid;gap:6px}dl.facts>div{display:flex;justify-content:space-between;align-items:baseline;gap:8px;flex-wrap:wrap;border-bottom:1px dashed var(--line);padding-bottom:4px}dl.facts dt{font-size:13px;color:var(--muted)}dl.facts dd{margin:0;font-weight:600;text-align:right;font-variant-numeric:tabular-nums}.money-out .manwon{margin-left:4px;font-weight:400}.table-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--line);border-radius:8px;max-width:100%}.table-scroll:focus-visible{outline:2px solid var(--orange);outline-offset:2px}table.data{border-collapse:collapse;font-size:12px;font-variant-numeric:tabular-nums;white-space:nowrap;word-break:normal}table.data th,table.data td{padding:4px 8px;border-bottom:1px solid var(--line);text-align:center}table.data thead th{background:#e8edf5;color:var(--navy);font-weight:600}table.data td.num{text-align:right}table.data td.strong{font-weight:700}table.data td.method{text-align:left;color:var(--muted)}table.data .sticky{position:sticky;left:0;background:var(--card);z-index:1}table.data thead .sticky{background:#e8edf5;z-index:2}table.data tr.deferred td{color:var(--muted)}table.data tfoot th,table.data tfoot td{font-weight:700;border-top:2px solid var(--navy);background:#f7f9fc}.chart-box{position:relative;height:260px}h3{font-size:14px;margin:8px 0 4px;color:var(--navy)}.notes{margin:0;padding-left:18px;font-size:13px;display:flex;flex-direction:column;gap:4px}.disclaimer{font-size:13px;font-weight:600;margin:8px 0 0}.result-actions{display:flex;align-items:center;gap:8px;flex-wrap:wrap}@media print{@page{size:A4 landscape;margin:10mm}html,body{background:#fff;font-size:11px}.topbar,.tabs,.no-print{display:none!important}.print-only{display:block}.brand{font-weight:700;color:var(--navy);margin:0 0 4px}.app{max-width:none;padding:0}.content{padding:0;gap:6px}.card{border:1px solid #bbb;border-radius:0;padding:6px 8px;break-inside:avoid}.year-table,.account-detail{break-inside:auto}.account-detail{break-before:page}.table-scroll{overflow:visible;border:0}table.data{font-size:8px;width:100%;white-space:normal;word-break:keep-all;overflow-wrap:anywhere}table.data th,table.data td{padding:2px 3px}table.data td.num{white-space:nowrap}table.data .sticky{position:static}table.data thead{display:table-header-group}.chart-box{height:200px}}
