:root{--desk:#eceae7;--paper:#fff;--soft:#f4f2ef;--ink:#1b1a19;--muted:#625c55;--line:#cfcac4;--line-soft:#e4e0db;--accent:#a3401c;--accent-dark:#843316;--pale:#fbefe9;--crm:#17608a;--crm-pale:#e3f1f9;--erp:#b4501a;--erp-pale:#fdeee2;--bank:#1a7d45;--bank-pale:#e1f5e8;--red:#b3261e}*,:before,:after{box-sizing:border-box}html,body{margin:0;overflow-x:clip}body{background:var(--desk);color:var(--ink);font:400 16px/1.5 var(--font-sans), system-ui, sans-serif;-webkit-font-smoothing:antialiased}h1,h2,h3,p{overflow-wrap:break-word;margin:0}h1,h2{text-wrap:balance;letter-spacing:-.022em;font-weight:800}h1{font-size:clamp(2rem,5.2vw,3.3rem);line-height:1.04}h2{font-size:clamp(1.35rem,3vw,1.85rem);line-height:1.12}h3{font-size:1.05rem;font-weight:700;line-height:1.25}a{color:var(--accent);text-underline-offset:3px;font-weight:600}a:hover{color:var(--accent-dark)}:focus-visible{outline:2px solid var(--accent);outline-offset:2px}table{border-collapse:collapse;width:100%}button,input,select{font:inherit;color:inherit;border-radius:0}.sheet{background:var(--paper);border-inline:1px solid var(--line);flex-direction:column;max-width:1120px;min-height:100vh;margin:0 auto;display:flex}.sheet>main{flex:1}.bar{border-bottom:1px solid var(--line);flex-wrap:wrap;align-items:stretch;display:flex}.bar>*{border-inline-end:1px solid var(--line);align-items:center;padding:14px 20px;display:flex}.bar>.grow{border-inline-end:0;flex:1;padding:0}.brand{color:var(--ink);gap:10px;font-size:1.05rem;font-weight:800;text-decoration:none}.brand:hover{color:var(--ink)}.brand img{display:block}.bar a.navlink{color:var(--muted);font-size:.92rem;font-weight:600;text-decoration:none}.bar a.navlink:hover,.bar a.navlink[aria-current=page]{color:var(--accent)}.bar a.navlink[aria-current=page]{box-shadow:inset 0 -2px 0 var(--accent)}.bar .end{border-inline-start:1px solid var(--line);border-inline-end:0;margin-inline-start:auto}.langs{align-items:center;gap:2px;padding:0 16px;font-size:.8rem;display:flex}.langs a{color:var(--muted);text-transform:uppercase;padding:4px 6px;font-weight:600;text-decoration:none}.langs a[aria-current=true]{color:var(--accent)}.section{border-bottom:1px solid var(--line);padding:clamp(28px,5vw,56px) clamp(16px,4vw,48px)}.section>*+*{margin-top:18px}.kicker{letter-spacing:.12em;text-transform:uppercase;color:var(--muted);font-size:.72rem;font-weight:700}.lead{color:#3a3733;max-width:62ch;font-size:clamp(1.02rem,1.8vw,1.2rem)}.note{color:var(--muted);font-size:.88rem}.button{background:var(--accent);color:#fff;border:1px solid var(--accent);cursor:pointer;justify-content:center;align-items:center;min-height:44px;padding:10px 20px;font-weight:700;text-decoration:none;display:inline-flex}.button:hover{background:var(--accent-dark);border-color:var(--accent-dark);color:#fff}.button:disabled{opacity:.55;cursor:default}.button.ghost{color:var(--accent);background:0 0}.button.ghost:hover{background:var(--pale);color:var(--accent-dark)}.button.danger{background:var(--red);border-color:var(--red)}.button.small{min-height:34px;padding:4px 12px;font-size:.88rem}.row{flex-wrap:wrap;align-items:center;gap:12px;display:flex}.grid{border-top:1px solid var(--line);border-inline-start:1px solid var(--line);display:grid}.grid>*{border-inline-end:1px solid var(--line);border-bottom:1px solid var(--line);min-width:0;padding:20px}.grid>*>*+*{margin-top:8px}.g2{grid-template-columns:repeat(2,minmax(0,1fr))}.g3{grid-template-columns:repeat(3,minmax(0,1fr))}.g4{grid-template-columns:repeat(4,minmax(0,1fr))}.big{color:var(--accent);letter-spacing:-.02em;font-variant-numeric:tabular-nums;font-size:clamp(1.7rem,4.4vw,2.6rem);font-weight:800;line-height:1.05}.fact{font-variant-numeric:tabular-nums;font-size:1.25rem;font-weight:800}.pale{background:var(--pale)}.soft{background:var(--soft)}.hero{grid-template-columns:minmax(0,1.25fr) minmax(0,1fr);display:grid}.hero>div{min-width:0;padding:clamp(28px,5vw,56px) clamp(16px,4vw,48px)}.hero>div>*+*{margin-top:20px}.hero>.calc{border-inline-start:1px solid var(--line);background:var(--soft)}.calc label{letter-spacing:.08em;text-transform:uppercase;color:var(--muted);font-size:.72rem;font-weight:700;display:block}.calc input{border:1px solid var(--line);background:var(--paper);font-variant-numeric:tabular-nums;width:100%;margin-top:6px;padding:10px 12px;font-size:1.1rem;font-weight:700;display:block}.calc-result{border-top:1px solid var(--line);padding-top:16px}.chain{border:1px solid var(--line);grid-template-columns:repeat(8,minmax(0,1fr));display:grid}.chain>div{border-inline-end:1px solid var(--line);flex-direction:column;min-width:0;display:flex}.chain>div:last-child{border-inline-end:0}.chain .top{flex:1;padding:12px 10px}.chain .top>*+*{margin-top:8px}.chain .n{color:var(--muted);font-size:.8rem}.chain b{font-size:.92rem;line-height:1.15;display:block}.chain code{color:var(--muted);font-family:ui-monospace,monospace;font-size:.72rem;display:block}.chain .gap{background:var(--pale);color:var(--accent);border-top:1px solid var(--line);padding:8px 10px;font-size:.74rem;font-weight:700}.tag{letter-spacing:.04em;padding:2px 7px;font-size:.68rem;font-weight:700;display:inline-block}.tag.crm{background:var(--crm-pale);color:var(--crm)}.tag.erp{background:var(--erp-pale);color:var(--erp)}.tag.bank{background:var(--bank-pale);color:var(--bank)}.data{font-size:.92rem}.data th{text-align:start;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);background:var(--soft);border:1px solid var(--line);padding:10px 12px;font-size:.7rem;font-weight:700}.data td{border:1px solid var(--line);vertical-align:top;padding:10px 12px}.data .num{text-align:end;font-variant-numeric:tabular-nums;white-space:nowrap}.scroll{overflow-x:auto}.finding{border:1px solid var(--line);border-top:0;grid-template-columns:minmax(0,1fr) 190px;display:grid}.finding:first-of-type{border-top:1px solid var(--line)}.finding>div{min-width:0;padding:18px 20px}.finding>div>*+*{margin-top:8px}.finding .val{border-inline-start:1px solid var(--line);text-align:end}.finding .amount{white-space:nowrap;font-variant-numeric:tabular-nums;font-size:1.12rem;font-weight:800}.finding.cash .amount{color:var(--accent)}.finding .act{color:var(--ink)}.finding .act strong{color:var(--accent)}.banner{background:var(--pale);border-bottom:1px solid var(--line);padding:12px clamp(16px,4vw,48px);font-size:.92rem;font-weight:600}.notice{border:1px solid var(--line);border-inline-start:3px solid var(--accent);background:var(--pale);padding:12px 16px;font-size:.94rem}.notice.ok{border-inline-start-color:var(--bank);background:var(--bank-pale)}.notice.warn{border-inline-start-color:var(--red);background:#fdeceb}.drop{border:1px dashed var(--muted);background:var(--soft);text-align:center;cursor:pointer;padding:36px 20px;display:block}.drop:hover,.drop.over{border-color:var(--accent);background:var(--pale)}.drop strong{color:var(--accent);font-size:1.1rem;display:block}.vh{clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.file{border:1px solid var(--line)}.file>header{background:var(--soft);border-bottom:1px solid var(--line);flex-wrap:wrap;align-items:center;gap:12px;padding:12px 16px;display:flex}.file>header b{overflow-wrap:anywhere}.file>.body{padding:16px}.file>.body>*+*{margin-top:12px}.field-select,.text-input{border:1px solid var(--line);background:var(--paper);max-width:100%;padding:8px 10px}.text-input{width:100%}.req{color:var(--accent);font-size:.74rem;font-weight:700}.progress{background:var(--line-soft);height:6px}.progress>i{background:var(--accent);height:100%;display:block}.form-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px 24px;display:grid}.form-grid label{font-size:.9rem;font-weight:600;display:block}.form-grid input{border:1px solid var(--line);width:100%;margin-top:6px;padding:8px 10px;display:block}.footer{color:var(--muted);padding:24px clamp(16px,4vw,48px);font-size:.84rem}.footer>*+*{margin-top:8px}.footer a{color:var(--muted)}.legal{max-width:74ch}.legal h1{font-size:2rem}.legal h2{margin-top:28px;font-size:1.2rem}.legal p,.legal ul{margin:10px 0 0}.legal li+li{margin-top:4px}@media (max-width:960px){.chain{grid-template-columns:repeat(4,minmax(0,1fr))}.chain>div{border-bottom:1px solid var(--line)}.g4{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:760px){.hero{grid-template-columns:minmax(0,1fr)}.hero>.calc{border-inline-start:0;border-top:1px solid var(--line)}.g2,.g3,.form-grid,.finding{grid-template-columns:minmax(0,1fr)}.finding .val{border-inline-start:0;border-top:1px solid var(--line);text-align:start}.bar .end{border-inline-start:0;margin-inline-start:0}.bar>*{padding:10px 12px}.chain{grid-template-columns:repeat(2,minmax(0,1fr))}}@media print{body{background:#fff}.bar,.no-print,.footer{display:none!important}.sheet{border:0;max-width:none}.finding{break-inside:avoid}}
@font-face{font-family:Archivo;font-style:normal;font-weight:100 900;font-stretch:100%;font-display:swap;src:url(../media/f263782c6a4bddee-s.138s14ivx2xer.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Archivo;font-style:normal;font-weight:100 900;font-stretch:100%;font-display:swap;src:url(../media/85e86a88f68a624a-s.3b2emle-7szv-.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Archivo;font-style:normal;font-weight:100 900;font-stretch:100%;font-display:swap;src:url(../media/c6a5c2fdc12da45c-s.p.13rul5q9jl2r0.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Archivo Fallback;src:local(Arial);ascent-override:88.96%;descent-override:21.28%;line-gap-override:0.0%;size-adjust:98.7%}.BKdona_className{font-family:Archivo,Archivo Fallback;font-style:normal}.BKdona_variable{--font-sans:"Archivo", "Archivo Fallback"}