:root {
  --bg: #f7f8fa; --card: #ffffff; --ink: #14181f; --muted: #636b78; --line: #e3e6eb; --line2: #cfd4dc;
  --accent: #1f5eff; --accent-ink: #ffffff; --good: #137a43; --good-bg: #e8f6ee; --bad: #b42318; --bad-bg: #fdecea;
  --warn: #8a5a00; --warn-bg: #fff4dc; --radius: 10px;
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--ink); font: 15px/1.5 -apple-system, BlinkMacSystemFont, "Segoe UI", Inter, Roboto, sans-serif; }
a { color: var(--accent); text-decoration: none; }
a:hover { text-decoration: underline; }
.wrap { max-width: 1120px; margin: 0 auto; padding: 0 16px; }
main.wrap { padding-top: 20px; padding-bottom: 48px; }

.top { background: var(--card); border-bottom: 1px solid var(--line); }
.topin { display: flex; align-items: center; gap: 16px; min-height: 56px; flex-wrap: wrap; }
.brand { font-weight: 700; color: var(--ink); font-size: 16px; letter-spacing: -0.01em; }
.brand span { color: var(--accent); }
.brand:hover { text-decoration: none; }
.llcname { color: var(--muted); font-size: 14px; }
.switch select { font-size: 14px; padding: 6px 8px; }
.out { margin-left: auto; }
button.link { background: none; border: 0; color: var(--muted); padding: 6px 0; cursor: pointer; font: inherit; font-size: 14px; }
button.link:hover { color: var(--ink); }

/* flat text tabs, no pills */
.tabs { border-top: 1px solid var(--line); }
.tabs .wrap { display: flex; gap: 24px; overflow-x: auto; scrollbar-width: none; }
.tabs a { display: inline-block; padding: 12px 0 10px; color: var(--muted); border-bottom: 2px solid transparent; white-space: nowrap; font-size: 14px; font-weight: 500; }
.tabs a:hover { color: var(--ink); text-decoration: none; }
.tabs a.on { color: var(--ink); border-bottom-color: var(--ink); }
.badge { display: inline-block; min-width: 18px; padding: 0 5px; border-radius: 9px; background: var(--accent); color: #fff; font-size: 11px; line-height: 18px; text-align: center; font-weight: 600; }

h1 { font-size: 22px; margin: 4px 0 4px; letter-spacing: -0.01em; }
h2 { font-size: 17px; margin: 28px 0 10px; }
p.sub { color: var(--muted); margin: 0 0 18px; }
.muted { color: var(--muted); }
.small { font-size: 13px; }

.card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 18px; margin-bottom: 16px; }
.card:hover { border-color: var(--line); }
.cards { display: grid; grid-template-columns: repeat(auto-fill, minmax(260px, 1fr)); gap: 14px; }
.cards .card { margin: 0; border-width: 2px; border-color: var(--line); }
.cards .card:hover { border-color: var(--line2); }
.stats { display: grid; grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); gap: 12px; margin: 0 0 18px; }
.stat { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 12px 14px; }
.stat b { display: block; font-size: 20px; }
.stat span { color: var(--muted); font-size: 13px; }

.flash { padding: 10px 14px; border-radius: 8px; margin-bottom: 16px; }
.flash.ok { background: var(--good-bg); color: var(--good); }
.flash.err { background: var(--bad-bg); color: var(--bad); }
.flash.warn { background: var(--warn-bg); color: var(--warn); }

label { display: block; font-size: 13px; color: var(--muted); margin: 0 0 4px; font-weight: 500; }
input[type=text], input[type=email], input[type=password], input[type=number], input[type=search], input[type=month], input[type=file], select, textarea {
  width: 100%; font: inherit; padding: 9px 11px; border: 1px solid var(--line2); border-radius: 8px; background: #fff; color: var(--ink); }
input:focus, select:focus, textarea:focus { outline: 2px solid rgba(31, 94, 255, .25); border-color: var(--accent); }
.field { margin-bottom: 14px; }
.row { display: flex; gap: 12px; flex-wrap: wrap; align-items: flex-end; }
.row > .field { flex: 1 1 160px; }
.btn, button.btn { display: inline-block; font: inherit; font-weight: 600; font-size: 14px; padding: 9px 16px; border-radius: 8px; border: 2px solid var(--accent);
  background: var(--accent); color: var(--accent-ink); cursor: pointer; text-decoration: none; }
.btn:hover { text-decoration: none; filter: brightness(1.05); }
.btn.ghost { background: #fff; color: var(--ink); border: 2px solid var(--line2); }
.btn.ghost:hover { border-color: var(--ink); filter: none; }
.btn.small { padding: 5px 10px; font-size: 13px; }
.btn[disabled] { opacity: .5; cursor: not-allowed; }

table.tx { width: 100%; border-collapse: collapse; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; }
table.tx th, table.tx td { padding: 10px 12px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; font-size: 14px; }
table.tx th { font-size: 12px; text-transform: uppercase; letter-spacing: .04em; color: var(--muted); font-weight: 600; background: #fbfbfc; }
table.tx tr:last-child td { border-bottom: 0; }
td.date { white-space: nowrap; }
main.wrap.wide { max-width: 1320px; }
td.num, th.num { text-align: right; white-space: nowrap; font-variant-numeric: tabular-nums; }
.in { color: var(--good); }
.desc { font-weight: 500; }
.desc small { display: block; color: var(--muted); font-weight: 400; }
.tag { display: inline-block; font-size: 12px; padding: 1px 8px; border-radius: 6px; background: #eef1f5; color: #3b4352; white-space: nowrap; }
.tag.wait { background: var(--warn-bg); color: var(--warn); }
.tag.ok { background: var(--good-bg); color: var(--good); }
.tag.bad { background: var(--bad-bg); color: var(--bad); }
.filters { display: flex; gap: 10px; flex-wrap: wrap; margin-bottom: 14px; align-items: flex-end; }
.filters > * { flex: 1 1 150px; }
.filters .btn { flex: 0 0 auto; }
.pager { display: flex; gap: 12px; justify-content: space-between; align-items: center; margin-top: 12px; }
.bar { height: 6px; background: var(--line); border-radius: 3px; overflow: hidden; min-width: 80px; }
.bar i { display: block; height: 100%; background: var(--good); }

.q { background: var(--card); border: 2px solid var(--line); border-radius: var(--radius); padding: 16px; margin-bottom: 12px; }
.q:hover { border-color: var(--line2); }
.q p { margin: 0 0 6px; font-size: 16px; font-weight: 500; }
.q .answers { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 10px; }
.q .answers button { flex: 0 1 auto; }

.reviewrow select { min-width: 180px; }
.reviewrow .scope { display: flex; gap: 6px; flex-wrap: wrap; margin-top: 6px; }
.reviewrow .scope label { display: inline-flex; gap: 4px; align-items: center; font-weight: 400; margin: 0; color: var(--ink); }
.auth { max-width: 400px; margin: 48px auto; }
code.link { display: block; word-break: break-all; background: #f1f3f6; padding: 10px; border-radius: 8px; font-size: 13px; }

@media (max-width: 720px) {
  table.tx thead { display: none; }
  table.tx, table.tx tbody, table.tx tr, table.tx td { display: block; width: 100%; }
  table.tx tr { border-bottom: 1px solid var(--line); padding: 10px 12px; display: grid; grid-template-columns: 1fr auto; gap: 2px 10px; }
  table.tx td { border: 0; padding: 0; }
  table.tx td.num { grid-column: 2; grid-row: 1; }
  table.tx td.date { grid-column: 1; grid-row: 1; color: var(--muted); font-size: 12px; }
  table.tx td.full { grid-column: 1 / -1; }
  .topin { flex-wrap: nowrap; gap: 10px; }
  .brand { font-size: 15px; white-space: nowrap; }
  .llcname, .switch { min-width: 0; flex: 1 1 auto; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; font-size: 13px; }
  .switch select { max-width: 100%; }
  .out { margin-left: auto; flex: 0 0 auto; }
  h1 { font-size: 20px; }
  .tabs .wrap { gap: 18px; }
}

/* phase 3-4: P&L, flags, filing pack, summaries */
.neg { color: var(--bad); }
.flags { border-width: 2px; }
.flag { padding: 10px 0 10px 12px; border-left: 3px solid var(--line2); margin-top: 10px; }
.flag.error { border-left-color: var(--bad); }
.flag.warn { border-left-color: #d99a00; }
.flag-title { font-weight: 600; }
table.pl td { padding: 8px 12px; }
table.pl tr.ghead td { background: #fbfbfc; font-size: 12px; text-transform: uppercase; letter-spacing: .04em; color: var(--muted); font-weight: 600; }
table.pl tr.gtotal td { font-weight: 600; }
table.pl tr.strong td { background: #f4f6f9; }
table.pl tr.net td { font-size: 16px; }
.summary-body { white-space: pre-wrap; margin-top: 12px; font-size: 15px; }
.big4 { display: grid; grid-template-columns: repeat(auto-fit, minmax(160px, 1fr)); gap: 12px; margin-bottom: 18px; }
.big4 .stat b { font-size: 24px; }
.pill-note { font-size: 12px; color: var(--muted); }
.print-only { display: none; }
@media print {
  .top, .tabs, .noprint, .flash:not(.printable) { display: none !important; }
  .print-only { display: block; }
  body { background: #fff; font-size: 12px; }
  main.wrap { padding: 0; max-width: none; }
  .card, .stat, table.tx { border-color: #999; break-inside: avoid; }
  a { color: inherit; text-decoration: none; }
}
@media (max-width: 720px) {
  table.pl tr { display: grid; grid-template-columns: 1fr auto; }
  table.pl tr.ghead td { grid-column: 1 / -1; }
  .big4 { grid-template-columns: 1fr 1fr; }
  .big4 .stat b { font-size: 19px; }
}

/* sign-in code page */
.auth input.code { font-size: 22px; letter-spacing: .3em; text-align: center; font-variant-numeric: tabular-nums; }
label.check { display: flex; align-items: center; gap: 8px; font-size: 14px; color: var(--ink); font-weight: 400; margin: 0 0 16px; cursor: pointer; }
label.check input { width: 16px; height: 16px; margin: 0; }
.codemore { display: flex; align-items: center; justify-content: space-between; gap: 12px; flex-wrap: wrap; margin-top: 18px; padding-top: 16px; border-top: 1px solid var(--line); }
.codemore form { margin: 0; }
.out { display: flex; align-items: center; gap: 16px; }
a.acct { color: var(--muted); font-size: 14px; }
a.acct:hover { color: var(--ink); text-decoration: none; }
.foot{padding:24px 0 32px;font-size:13px;color:#667085}.foot a{color:inherit}
.legal{max-width:760px;line-height:1.6}.legal h1{margin-top:0}.legal h2{margin-top:28px;font-size:18px}.legal ul{padding-left:20px}.legal li{margin:4px 0}