:root{--ink:#142437;--blue:#405b74;--navy:#142437;--muted:#617080;--line:#dfe4e8;--paper:#fff;--back:#fff;--mist:#f5f7f8;--green:#276b55;--red:#a14c4a;--warn:#9a6335;--radius:18px}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--back);color:var(--ink);font:15px/1.6 Arial,Helvetica,sans-serif}button,input,select{font:inherit}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.55}h1,h2,h3{line-height:1.2;font-weight:560;letter-spacing:-.025em}h1{font-size:clamp(30px,4vw,48px);margin:8px 0 13px;max-width:660px}h2{font-size:25px;margin:10px 0}h3{font-size:19px;margin:0 0 12px}p{margin:0 0 14px;color:var(--muted)}.shell{max-width:1240px;padding:0 22px;margin:0 auto}.site-header{padding:35px 0 27px;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between}.brand{display:flex;flex-direction:column;line-height:1.2}.brand strong{font-size:23px;letter-spacing:-.04em}.brand span{font-size:8px;letter-spacing:.26em;margin-top:4px;font-weight:750;color:var(--muted)}.motto{font-size:12px;color:var(--muted)}.eyebrow{font-size:11px;font-weight:760;letter-spacing:.17em;color:var(--muted)}.shell>.eyebrow{padding-top:42px}.intro{display:flex;gap:30px;align-items:center;justify-content:space-between;padding:8px 0 30px}.intro p{max-width:670px}.pill{white-space:nowrap;background:var(--mist);color:var(--navy);font-size:11px;border-radius:999px;padding:10px 15px}.layout{display:grid;grid-template-columns:minmax(0,1.72fr) minmax(250px,.85fr);gap:24px;align-items:start}.panel,.side-panel{border:1px solid var(--line);background:var(--paper);border-radius:var(--radius);padding:31px;box-shadow:none}.steps{display:flex;align-items:center;gap:7px;overflow:auto;white-space:nowrap;border-bottom:1px solid var(--line);padding-bottom:20px;margin-bottom:28px}.step{border:0;background:none;font-size:11px;color:#90a0ae;padding:7px 9px;border-radius:7px}.step.active{color:var(--navy);background:var(--mist);font-weight:700}.step.done{color:var(--blue)}.step .number{display:inline-grid;place-items:center;font-size:10px;border:1px solid currentColor;border-radius:50%;width:19px;height:19px;margin-right:5px}.screen-title{margin:0 0 6px;font-size:30px}.screen-description{margin-bottom:23px}.choices{display:grid;grid-template-columns:1fr 1fr;gap:13px}.choice{border:1px solid #dce5eb;border-radius:12px;padding:23px;text-align:left;background:#fff;min-height:185px;transition:border .15s,box-shadow .15s}.choice:hover,.choice:focus-visible{border-color:var(--blue);box-shadow:0 3px 16px #24496415}.choice .emoji{font-size:26px;display:block;margin-bottom:17px}.choice strong{display:block;font-size:17px}.choice small{display:block;color:var(--muted);font-size:12px;margin-top:7px}.section{border:1px solid var(--line);border-radius:12px;padding:18px;margin:14px 0}.section-head{display:flex;align-items:center;justify-content:space-between;gap:10px;margin-bottom:12px}.section-title{font-size:16px;font-weight:680}.section-tag{font-size:11px;color:var(--muted)}.table-head,.data-row{display:grid;grid-template-columns:minmax(140px,1fr) minmax(104px,135px) minmax(104px,135px);gap:10px;align-items:center}.table-head{font-size:11px;font-weight:720;color:var(--muted);padding:0 0 8px}.data-row{padding:7px 0;border-top:1px solid #f1f3f4}.data-label{font-size:13px}.input,.field{width:100%;padding:10px 11px;border:1px solid #dce3e8;border-radius:7px;background:#fff;color:var(--ink);outline-offset:2px;min-width:0}.input:focus,.field:focus{border-color:var(--blue);outline:2px solid #9dc2d433}.label{font-size:13px;font-weight:610;display:block;margin-bottom:6px}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:17px}.form-row{margin-bottom:13px}.hint{font-size:12px;color:var(--muted)}.actions{border-top:1px solid var(--line);margin-top:25px;padding-top:20px;display:flex;justify-content:space-between;flex-wrap:wrap;gap:11px}.btn{border:1px solid var(--navy);padding:11px 18px;background:var(--navy);color:#fff;border-radius:8px;font-size:13px;font-weight:660}.btn:hover{filter:brightness(.95)}.btn.secondary{background:#fff;color:var(--navy)}.btn.ghost{border-color:var(--line);color:var(--navy);background:var(--mist)}.btn.small{padding:8px 11px;font-size:11px}.feedback{min-height:0;font-size:13px}.feedback:not(:empty){margin-top:12px;padding:10px 13px;border-radius:8px;background:#fff5e8;color:#724b20}.side-panel{position:sticky;top:16px;background:var(--mist)}.side-panel h2{font-size:29px}.side-note{border-top:1px solid var(--line);padding-top:17px;margin-top:17px;font-size:12px}.side-note strong{font-size:12px}.side-note p{font-size:12px;margin-top:6px}.side-kpi{border-top:1px solid var(--line);padding:14px 0}.side-kpi span{font-size:11px;color:var(--muted);display:block}.side-kpi strong{display:block;font-size:22px;font-weight:650}.site-footer{font-size:11px;color:var(--muted);margin:35px 0 50px;border-top:1px solid var(--line);padding-top:19px}.notice{border-left:3px solid var(--blue);background:var(--mist);padding:13px 15px;margin:14px 0 17px;color:#3c5667;font-size:12px}.notice.warning{border-left-color:var(--warn);background:#fff9ed;color:#78512b}.notice.success{border-left-color:var(--green);background:#eff9f4;color:#216047}.summary-table{border-collapse:collapse;width:100%;margin:14px 0 24px;font-size:13px}.summary-table td,.summary-table th{border-bottom:1px solid var(--line);padding:10px 7px;text-align:right}.summary-table td:first-child,.summary-table th:first-child{text-align:left}.summary-table .total{background:var(--mist);font-weight:750}.summary-table .sub{font-weight:680}.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:10px}.metric{padding:17px;border:1px solid var(--line);border-radius:11px}.metric span{display:block;font-size:11px;color:var(--muted)}.metric strong{font-size:21px}.tools{display:flex;gap:8px;flex-wrap:wrap;margin:17px 0}.toolbar{display:flex;gap:8px;flex-wrap:wrap;align-items:center;margin:16px 0}.select-file{font-size:12px;max-width:100%}#ai-output{white-space:normal}.ai-item{padding:12px;border-bottom:1px solid var(--line);font-size:13px}.ai-item strong{display:block}.small{font-size:12px}.subtle{color:var(--muted)}.right{text-align:right}.hide{display:none!important}
@media(max-width:850px){.layout{grid-template-columns:1fr}.side-panel{position:static}.pill{display:none}.panel,.side-panel{padding:20px}.site-header{padding:25px 0}.shell{padding:0 14px}.choices{grid-template-columns:1fr}.cards{grid-template-columns:1fr 1fr}}
@media(max-width:520px){.form-grid{grid-template-columns:1fr}.table-head{display:none}.data-row{grid-template-columns:repeat(2,minmax(0,1fr));gap:5px}.data-row .data-label{grid-column:1/-1;font-size:12px}.input{padding:8px 6px;min-width:0}.section{padding:10px}.cards{grid-template-columns:1fr}.motto{display:none}}
@media print{body{background:#fff}.site-header{padding:10px 0}.intro,.steps,.side-panel,.actions,.tools,.site-footer,.feedback,.eyebrow,.toolbar{display:none!important}.layout{display:block}.panel{border:0;padding:0;box-shadow:none}.shell{max-width:none}.summary-table{font-size:11px}#ai-output{display:none}.notice{border:1px solid #aaa}}
/* Preserve the starter identity while containing long amounts and report tables. */
.panel,.section,.metric{min-width:0}.metric strong,.side-kpi strong{overflow-wrap:anywhere}.consent{display:block;font-size:13px;margin:15px 0}.consent input{width:18px;height:18px;vertical-align:middle;margin-right:8px}button:focus-visible{outline:3px solid #3e6686;outline-offset:3px}.screen-title:focus{outline:none}
@media print{.consent{display:none!important}.summary-table{table-layout:fixed}.summary-table td{overflow-wrap:anywhere}.summary-table th:first-child{width:40%}tr,.metric{break-inside:avoid}.notice,.hint{color:#243546}thead{display:table-header-group}}

/* V2: Break-Even palette + legible live financial roll-forward. */
.site-header{padding:30px 0}.brand strong{font-size:25px;letter-spacing:-1px}.brand span{font-size:9px;letter-spacing:2.4px}.motto{font-size:13px}.shell>.eyebrow{padding-top:35px}.intro h1{font-weight:500;letter-spacing:-.04em}.intro{padding-bottom:35px}
.panel,.side-panel{border-radius:18px}.section{border-radius:12px;padding:22px;margin:19px 0}.section-head{border-bottom:1px solid var(--line);padding-bottom:10px}.section-title{font-size:17px}
.btn{border-radius:9px;min-height:43px}.btn:not(.secondary):not(.ghost){background:var(--navy)}.step.active{background:#ebeff2}.pill{color:var(--navy);background:var(--mist);border:1px solid var(--line)}
.is-revenue{color:var(--green)!important}.is-expense{color:var(--red)!important}.is-profit{color:var(--navy)!important}
.awaiting{color:var(--muted);font-weight:500;font-size:12px!important}.group-totals{border:1px solid var(--line);background:var(--mist);padding:13px 15px;border-radius:10px;margin-top:15px}.group-totals-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}.group-total-label{display:block;color:var(--muted);font-size:11px;margin-bottom:5px}.group-totals-grid strong{font-size:19px;line-height:1.2;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.group-variance{margin-top:12px;padding-top:10px;border-top:1px solid var(--line);font-size:12px;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}.group-variance.unfavorable strong{color:var(--red)}.group-variance.favorable strong{color:var(--green)}.group-variance.on-budget strong{color:var(--muted)}
.side-panel h2{font-size:26px;margin-bottom:10px}.side-panel>p{font-size:12px}.live-progress{margin:17px 0 25px}.progress-head{display:flex;justify-content:space-between;gap:10px;font-size:12px;color:var(--muted)}.progress-head strong{color:var(--navy)}.progress-track{height:6px;background:#dfe4e8;border-radius:999px;overflow:hidden;margin-top:9px}.progress-track>div{height:100%;background:var(--navy);transition:width .2s}.live-block{border-top:1px solid var(--line);padding:16px 0 12px}.live-block h3{font-size:12px;letter-spacing:.06em;text-transform:uppercase;color:var(--navy);margin-bottom:11px}.live-line{display:flex;gap:12px;align-items:baseline;justify-content:space-between;padding:6px 0}.live-line span{color:var(--muted);font-size:12px;min-width:0}.live-line em{font-style:normal;font-size:10px;color:var(--warn)}.live-line strong{font-size:12px;text-align:right;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.live-subtotal{margin-top:8px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:12px 0}.live-title{display:flex;justify-content:space-between;gap:10px;align-items:baseline}.live-title>span{font-size:12px;font-weight:700}.live-title strong{font-size:15px;line-height:1.3;text-align:right;overflow-wrap:anywhere}.live-status{color:var(--muted);font-size:11px;display:block;margin-top:4px}.live-result{background:#edf1f4;border-radius:10px;padding:13px;margin-top:13px;display:flex;flex-direction:column;gap:5px}.live-result>span{font-size:12px;font-weight:700;color:var(--ink)}.live-result>strong{font-size:19px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere;line-height:1.25}.live-result>small{font-size:11px;color:var(--muted)}.live-result.primary-result{background:#e9f0ec;border:1px solid #d0ddd4}.live-empty,.live-disclaimer{font-size:11px;color:var(--muted)}.live-disclaimer{border-top:1px solid var(--line);padding-top:13px;margin-top:10px}.live-updated{animation:live-highlight .7s ease-out}@keyframes live-highlight{0%{background:#e1eaf0}100%{background:transparent}}
@media(max-width:850px){.side-panel{position:static}.group-total-label{font-size:10px}}
@media(max-width:520px){.group-totals{padding:11px}.group-totals-grid{gap:10px}.group-totals-grid strong{font-size:16px}.side-panel h2{font-size:23px}.live-line span{font-size:11px}}
@media(prefers-reduced-motion:reduce){.live-updated{animation:none}.progress-track>div{transition:none}}
@media print{.group-totals{display:none}.live-updated{animation:none}}

/* Entry and reporting amounts use restrained semantic color, without changing the bookkeeping sign convention. */
.input-revenue:not(:placeholder-shown){color:var(--green);font-weight:600}.input-expense:not(:placeholder-shown){color:var(--red);font-weight:600}.summary-table td.is-revenue{color:var(--green)}.summary-table td.is-expense{color:var(--red)}