:root{color-scheme:light;--paper:#f5f7fa;--surface:#fff;--surface-alt:#eef2f8;--surface-deep:#e4eaf4;--ink:#142338;--ink-soft:#45536b;--ink-faint:#5b6880;--rule:#d8dfea;--rule-strong:#b6c2d4;--cobalt:#2455d6;--cobalt-dark:#1a3fa6;--cobalt-soft:#e7edfc;--cobalt-line:#c3d2f6;--amber:#7d4e00;--amber-soft:#fbf0d9;--amber-line:#e6c98b;--red:#9c2417;--red-soft:#fbe9e7;--green:#15604a;--green-soft:#e3f1ea;--navy:#142338;--navy-soft:#1d3049;--font-sans:ui-sans-serif, -apple-system, BlinkMacSystemFont, "Segoe UI Variable Text", "Segoe UI", "Helvetica Neue", Helvetica, Arial, sans-serif;--font-mono:ui-monospace, "SFMono-Regular", "SF Mono", Menlo, Consolas, "Liberation Mono", monospace;--max:1200px;--measure:70ch;--gutter:clamp(1.15rem, 4vw, 2.75rem);--header-h:68px;--radius:3px;--shadow-sm:0 1px 2px #1423380f;--shadow-md:0 14px 40px -18px #1423384d}*,:before,:after{box-sizing:border-box}[hidden]{display:none!important}html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:calc(var(--header-h) + 18px)}body{overflow-wrap:break-word;background:var(--paper);color:var(--ink);font-family:var(--font-sans);font-feature-settings:"kern" 1;text-rendering:optimizelegibility;-webkit-font-smoothing:antialiased;margin:0;font-size:1.0625rem;line-height:1.65}body.is-menu-open{overflow:hidden}img,svg{max-width:100%;display:block}a{color:var(--cobalt-dark);text-underline-offset:.18em;text-decoration-thickness:1px}a:hover{color:var(--cobalt)}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,textarea:focus-visible{outline:2px solid var(--cobalt);outline-offset:2px;border-radius:2px}::selection{background:var(--cobalt-soft);color:var(--navy)}h1,h2,h3,h4{letter-spacing:-.025em;color:var(--ink);text-wrap:balance;margin:0;font-weight:660;line-height:1.15}p{margin:0 0 1em}ul,ol{margin:0 0 1em;padding-left:1.3em}li{margin-bottom:.35em}li::marker{color:var(--cobalt)}code{font-family:var(--font-mono);background:var(--surface-alt);border:1px solid var(--rule);color:var(--ink);border-radius:3px;padding:.08em .32em;font-size:.88em}hr{border:0;border-top:1px solid var(--rule);margin:2.5rem 0}.mono{font-family:var(--font-mono);font-variant-numeric:tabular-nums}.visually-hidden{clip:rect(0, 0, 0, 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;position:absolute!important}.skip-link{z-index:100;background:var(--navy);color:#fff;border-radius:3px;padding:.6rem 1rem;position:absolute;top:-100px;left:12px}.skip-link:focus{color:#fff;top:10px}.container{width:min(var(--max), 100% - (var(--gutter) * 2));margin-inline:auto}.measure{max-width:var(--measure)}.site-header{z-index:50;backdrop-filter:blur(10px);border-bottom:1px solid var(--rule);background:#fffffff0;position:sticky;top:0}.header-inner{min-height:var(--header-h);align-items:center;gap:1.5rem;display:flex}.brand{color:var(--ink);flex:none;align-items:center;gap:.65rem;text-decoration:none;display:inline-flex}.brand:hover{color:var(--ink)}.brand-mark{flex:none;width:30px;height:30px}.brand-word{flex-direction:column;line-height:1.02;display:flex}.brand-word strong{letter-spacing:-.02em;font-size:.98rem;font-weight:700}.brand-word span{font-family:var(--font-mono);letter-spacing:.14em;text-transform:uppercase;color:var(--ink-faint);margin-top:3px;font-size:.58rem}.primary-nav{align-items:center;gap:.15rem;margin-left:auto;display:flex}.primary-nav a{min-height:44px;color:var(--ink-soft);border-bottom:2px solid #0000;border-radius:3px;align-items:center;padding:0 .72rem;font-size:.94rem;font-weight:560;text-decoration:none;display:inline-flex}.primary-nav a:hover{color:var(--ink);background:var(--surface-alt)}.primary-nav a[aria-current=page]{color:var(--cobalt-dark);border-bottom-color:var(--cobalt)}.nav-workbook{margin-left:.4rem;border:1px solid var(--cobalt)!important;color:var(--cobalt-dark)!important;border-radius:3px!important;padding-inline:.9rem!important}.nav-workbook:hover{background:var(--cobalt-soft)!important}.nav-toggle{border:1px solid var(--rule-strong);background:var(--surface);min-height:44px;color:var(--ink);font:inherit;cursor:pointer;border-radius:3px;align-items:center;gap:.5rem;margin-left:auto;padding:0 .7rem;font-size:.9rem;display:none}.nav-toggle svg{width:18px;height:18px}.mobile-nav{display:none}@media (width<=900px){.primary-nav{display:none}.nav-toggle{display:inline-flex}.mobile-nav{inset:var(--header-h) 0 0 0;z-index:49;background:var(--surface);border-top:1px solid var(--rule);padding:1.25rem var(--gutter) 3rem;display:block;position:fixed;overflow-y:auto}.mobile-nav[hidden]{display:none}.mobile-nav ul{margin:0 0 1.5rem;padding:0;list-style:none}.mobile-nav li{border-bottom:1px solid var(--rule);margin:0}.mobile-nav a{min-height:52px;color:var(--ink);justify-content:space-between;align-items:center;font-size:1.05rem;font-weight:580;text-decoration:none;display:flex}.mobile-nav a span{font-family:var(--font-mono);color:var(--ink-faint);letter-spacing:.1em;font-size:.7rem}.mobile-nav .mobile-note{color:var(--ink-faint);border-top:1px solid var(--rule);padding-top:1rem;font-size:.85rem}}.eyebrow{font-family:var(--font-mono);letter-spacing:.14em;text-transform:uppercase;color:var(--cobalt-dark);align-items:center;gap:.55rem;font-size:.7rem;display:inline-flex}.eyebrow:before{content:"";background:var(--cobalt);width:18px;height:2px}.card{background:var(--surface);border:1px solid var(--rule);border-radius:var(--radius)}.btn{border:1px solid var(--rule-strong);background:var(--surface);min-height:46px;color:var(--ink);cursor:pointer;border-radius:3px;justify-content:center;align-items:center;gap:.55rem;padding:.65rem 1.15rem;font-size:.96rem;font-weight:620;text-decoration:none;transition:background .12s,border-color .12s,color .12s;display:inline-flex}.btn:hover{background:var(--surface-alt);color:var(--ink);border-color:var(--ink-faint)}.btn--primary{background:var(--cobalt);border-color:var(--cobalt);color:#fff}.btn--primary:hover{background:var(--cobalt-dark);border-color:var(--cobalt-dark);color:#fff}.btn--small{min-height:38px;padding:.4rem .7rem;font-size:.85rem}.btn--ghost{border-color:var(--rule-strong);background:0 0}.btn[disabled]{opacity:.55;cursor:not-allowed}.chip{border:1px solid var(--rule-strong);background:var(--surface);font-family:var(--font-mono);letter-spacing:.06em;text-transform:uppercase;color:var(--ink-soft);white-space:normal;overflow-wrap:anywhere;border-radius:2px;align-items:center;gap:.35rem;padding:.18rem .5rem;font-size:.7rem;display:inline-flex}.chip--confirmed{border-color:var(--green);background:var(--green-soft);color:var(--green)}.chip--conditional{border-color:var(--amber-line);background:var(--amber-soft);color:var(--amber)}.chip--unconfirmed{border-color:var(--rule-strong);background:var(--surface-alt);color:var(--ink-soft)}.chip--accent{border-color:var(--cobalt-line);background:var(--cobalt-soft);color:var(--cobalt-dark)}.note{border-left:3px solid var(--cobalt);background:var(--surface);border-top:1px solid var(--rule);border-right:1px solid var(--rule);border-bottom:1px solid var(--rule);margin:1.5rem 0;padding:1rem 1.15rem}.note--warning{border-left-color:var(--amber);background:var(--amber-soft)}.note h3{margin-bottom:.35rem;font-size:.98rem}.note p:last-child{margin-bottom:0}.table-wrap{contain:paint;border:1px solid var(--rule);background:var(--surface);-webkit-overflow-scrolling:touch;margin:1.5rem 0;overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:.92rem}caption{caption-side:top;text-align:left;color:var(--ink-soft);border-bottom:1px solid var(--rule);background:var(--surface-alt);padding:.75rem .9rem;font-size:.8rem}th,td{text-align:left;vertical-align:top;border-bottom:1px solid var(--rule);padding:.7rem .9rem}th{font-family:var(--font-mono);letter-spacing:.09em;text-transform:uppercase;color:var(--ink-soft);background:var(--surface-alt);white-space:nowrap;font-size:.68rem;font-weight:600}tbody tr:last-child td{border-bottom:0}td.num,th.num{text-align:right;font-variant-numeric:tabular-nums;font-family:var(--font-mono)}.hero{background:var(--surface);border-bottom:1px solid var(--rule);position:relative;overflow:hidden}.hero:after{content:"";pointer-events:none;background-image:linear-gradient(90deg,#2455d60e 1px,#0000 1px),linear-gradient(#2455d60e 1px,#0000 1px);background-size:34px 34px;position:absolute;inset:0;mask-image:linear-gradient(270deg,#000 0%,#0000 62%)}.hero-inner{z-index:1;grid-template-columns:minmax(0,1.3fr) minmax(320px,.75fr);align-items:start;gap:clamp(2rem,5vw,4.5rem);padding-block:clamp(2.6rem,6vw,4.6rem) clamp(2.4rem,5vw,4rem);display:grid;position:relative}.hero h1{letter-spacing:-.045em;max-width:15ch;margin:1.1rem 0 1.2rem;font-size:clamp(2.35rem,5.1vw,4.15rem);line-height:1.02}.hero h1 em{color:var(--cobalt);font-style:normal}.hero-lede{color:var(--ink-soft);max-width:56ch;margin-bottom:1.8rem;font-size:clamp(1.02rem,1.5vw,1.16rem)}.hero-actions{flex-wrap:wrap;gap:.7rem;display:flex}.hero-foot{color:var(--ink-faint);max-width:52ch;margin-top:1.6rem;font-size:.83rem}.hero-foot a{color:var(--ink-soft)}.ledger{border:1px solid var(--rule-strong);background:var(--surface);box-shadow:var(--shadow-md);border-radius:3px}.ledger-head{border-bottom:1px solid var(--rule-strong);background:var(--navy);color:#e8eefb;justify-content:space-between;align-items:baseline;gap:1rem;padding:.8rem 1rem;display:flex}.ledger-head span{font-family:var(--font-mono);letter-spacing:.12em;text-transform:uppercase;font-size:.66rem}.ledger-head strong{font-family:var(--font-mono);letter-spacing:.06em;color:#a8b9d8;font-size:.62rem;font-weight:500}.ledger ol{margin:0;padding:0;list-style:none}.ledger li{border-bottom:1px solid var(--rule);grid-template-columns:2.1rem minmax(0,1fr);gap:.75rem;margin:0;padding:.9rem 1rem;display:grid}.ledger li:last-child{border-bottom:0}.ledger .step-no{font-family:var(--font-mono);color:var(--cobalt);padding-top:.15rem;font-size:.72rem}.ledger strong{letter-spacing:-.01em;font-size:.97rem;display:block}.ledger p{color:var(--ink-soft);margin:.15rem 0 0;font-size:.84rem;line-height:1.5}.section{padding-block:clamp(2.8rem,6vw,4.8rem)}.section--tight{padding-block:clamp(2rem,4vw,3rem)}.section--white{background:var(--surface);border-block:1px solid var(--rule)}.section-head{grid-template-columns:minmax(0,1fr) minmax(0,.8fr);align-items:end;gap:2rem;margin-bottom:2rem;display:grid}.section-head h2{max-width:20ch;margin-top:.7rem;font-size:clamp(1.55rem,2.8vw,2.15rem)}.section-head p{color:var(--ink-soft);margin:0;font-size:.98rem}.flow{border-top:2px solid var(--ink);grid-template-columns:repeat(4,minmax(0,1fr));gap:0;display:grid}.flow article{border-right:1px solid var(--rule);padding:1.25rem 1.15rem .5rem 0;position:relative}.flow article:last-child{border-right:0;padding-right:0}.flow article:before{content:"";background:var(--cobalt);width:10px;height:10px;position:absolute;top:-6px;left:0}.flow .flow-no{font-family:var(--font-mono);letter-spacing:.1em;color:var(--cobalt-dark);font-size:.7rem}.flow h3{margin:.55rem 0 .45rem;font-size:1.12rem}.flow p{color:var(--ink-soft);margin-bottom:.85rem;font-size:.9rem}.flow .output{color:var(--ink-faint);border-top:1px solid var(--rule);margin:0;padding-top:.6rem;font-size:.8rem}.flow .output strong{color:var(--ink);font-weight:600}.ledger-notice{grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);align-items:start;gap:2.5rem;display:grid}.notice-panel{border:1px solid var(--amber-line);border-left:4px solid var(--amber);background:var(--amber-soft);padding:1.3rem 1.4rem}.notice-panel h2{margin:.45rem 0 .7rem;font-size:1.25rem}.notice-panel .checked{font-family:var(--font-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--amber);font-size:.68rem}.notice-list{margin:0;padding:0;list-style:none}.notice-list li{border-top:1px solid #7d4e0038;margin:0;padding:.75rem 0;font-size:.9rem}.notice-list li:first-child{border-top:0;padding-top:.25rem}.notice-list strong{letter-spacing:.01em;font-size:.86rem;display:block}.notice-list span{color:var(--ink-soft);font-size:.86rem}.env-list{border-top:1px solid var(--rule);gap:0;display:grid}.env-list a{border-bottom:1px solid var(--rule);color:var(--ink);grid-template-columns:minmax(0,.9fr) minmax(0,1.4fr) auto;align-items:center;gap:1.5rem;padding:1.15rem .35rem;text-decoration:none;display:grid}.env-list a:hover{background:var(--surface);color:var(--ink)}.env-list strong{font-size:1rem}.env-list span{color:var(--ink-soft);font-size:.9rem}.env-list .arrow{font-family:var(--font-mono);color:var(--cobalt)}.complete-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;display:grid}.complete-item{background:var(--surface);border:1px solid var(--rule);grid-template-columns:1.4rem minmax(0,1fr);gap:.8rem;padding:1.1rem 1.15rem;display:grid}.complete-item .marker{border:2px solid var(--cobalt);width:1.05rem;height:1.05rem;margin-top:.15rem}.complete-item h3{margin-bottom:.25rem;font-size:.98rem}.complete-item p{color:var(--ink-soft);margin:0;font-size:.87rem}.workbook-preview{grid-template-columns:minmax(0,1fr) minmax(0,1.15fr);align-items:center;gap:2.5rem;display:grid}.preview-table{background:var(--surface);border:1px solid var(--rule-strong);box-shadow:var(--shadow-sm);overflow:hidden}.preview-table .preview-label{background:var(--amber-soft);border-bottom:1px solid var(--amber-line);font-family:var(--font-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--amber);justify-content:space-between;gap:1rem;padding:.55rem .8rem;font-size:.65rem;display:flex}.preview-table table{font-size:.82rem}.preview-table th,.preview-table td{padding:.55rem .7rem}.preview-total{border-top:1px solid var(--rule);background:var(--surface-alt);color:var(--ink-soft);justify-content:space-between;gap:1rem;padding:.7rem .8rem;font-size:.78rem;display:flex}.preview-total strong{color:var(--ink);font-family:var(--font-mono)}.feature-list{margin:1.2rem 0 1.6rem;padding:0;list-style:none}.feature-list li{color:var(--ink-soft);grid-template-columns:1.1rem minmax(0,1fr);gap:.7rem;margin-bottom:.7rem;font-size:.92rem;display:grid}.feature-list li:before{content:"";border:2px solid var(--cobalt);width:.55rem;height:.55rem;margin-top:.4rem}.strip{border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.strip a{border-right:1px solid var(--rule);color:var(--ink);padding:1.4rem 1.4rem 1.4rem 0;text-decoration:none}.strip a:last-child{border-right:0;padding-left:1.4rem}.strip a:hover{color:var(--cobalt-dark)}.strip .strip-label{font-family:var(--font-mono);letter-spacing:.1em;text-transform:uppercase;color:var(--ink-faint);margin-bottom:.35rem;font-size:.66rem;display:block}.strip strong{margin-bottom:.3rem;font-size:1.02rem;display:block}.strip span{color:var(--ink-soft);font-size:.85rem}.page-head{background:var(--surface);border-bottom:1px solid var(--rule);padding-block:1.4rem clamp(1.8rem,4vw,2.8rem)}.breadcrumbs{color:var(--ink-faint);margin-bottom:1.3rem;font-size:.8rem}.breadcrumbs ol{flex-wrap:wrap;gap:.45rem;margin:0;padding:0;list-style:none;display:flex}.breadcrumbs li{gap:.45rem;margin:0;display:inline-flex}.breadcrumbs li:not(:last-child):after{content:"/";color:var(--rule-strong)}.breadcrumbs a{color:var(--ink-soft);text-decoration:none}.breadcrumbs a:hover{text-decoration:underline}.page-head h1{letter-spacing:-.04em;max-width:22ch;margin:.7rem 0 .9rem;font-size:clamp(2rem,4.2vw,3.15rem)}.page-lede{color:var(--ink-soft);max-width:62ch;margin:0;font-size:clamp(1rem,1.5vw,1.12rem)}.page-meta{color:var(--ink-faint);flex-wrap:wrap;align-items:center;gap:.5rem 1.2rem;margin-top:1.15rem;font-size:.8rem;display:flex}.page-meta .meta-item{align-items:center;gap:.35rem;display:inline-flex}.page-meta .meta-item strong{color:var(--ink-soft);font-weight:600}.quick-answer{border:1px solid var(--cobalt-line);background:var(--cobalt-soft);border-left:4px solid var(--cobalt);margin-top:1.8rem;padding:1.15rem 1.3rem}.quick-answer h2{font-size:.78rem;font-family:var(--font-mono);letter-spacing:.1em;text-transform:uppercase;color:var(--cobalt-dark);margin-bottom:.55rem}.quick-answer p{margin:0 0 .6rem;font-size:.98rem}.quick-answer p:last-child{margin-bottom:0}.guide-layout{grid-template-columns:190px minmax(0,1fr) 250px;align-items:start;gap:clamp(1.5rem,3.5vw,3rem);padding-block:2.5rem 5rem;display:grid}.chapter-nav{top:calc(var(--header-h) + 20px);font-size:.85rem;position:sticky}.chapter-nav .nav-label{font-family:var(--font-mono);letter-spacing:.12em;text-transform:uppercase;color:var(--ink-faint);border-bottom:1px solid var(--rule-strong);margin-bottom:.65rem;padding-bottom:.55rem;font-size:.64rem;display:block}.chapter-nav ol{counter-reset:chapter;margin:0;padding:0;list-style:none}.chapter-nav li{counter-increment:chapter;margin:0}.chapter-nav a{color:var(--ink-soft);border-left:2px solid #0000;grid-template-columns:1.5rem minmax(0,1fr);gap:.35rem;padding:.38rem 0 .38rem .5rem;line-height:1.35;text-decoration:none;display:grid}.chapter-nav a:before{content:counter(chapter, decimal-leading-zero);font-family:var(--font-mono);color:var(--ink-faint);padding-top:.2rem;font-size:.62rem}.chapter-nav a:hover{color:var(--ink)}.chapter-nav a.is-active{color:var(--cobalt-dark);border-left-color:var(--cobalt);background:var(--cobalt-soft)}.chapter-nav a.is-active:before{color:var(--cobalt)}.mobile-toc{display:none}.guide-body{min-width:0;max-width:var(--measure)}.guide-section{border-bottom:1px solid var(--rule);scroll-margin-top:calc(var(--header-h) + 24px);margin-bottom:2.4rem;padding-bottom:2.4rem}.guide-section:last-of-type{border-bottom:0}.guide-section>h2{grid-template-columns:auto minmax(0,1fr);align-items:baseline;gap:.7rem;margin-bottom:.9rem;font-size:clamp(1.35rem,2.2vw,1.7rem);display:grid}.guide-section>h2 .h-no{font-family:var(--font-mono);color:var(--cobalt);letter-spacing:.05em;font-size:.72rem}.guide-section h3{margin:1.5rem 0 .55rem;font-size:1.06rem}.guide-section p{color:var(--ink-soft)}.guide-section p strong{color:var(--ink)}.two-col{grid-template-columns:repeat(2,minmax(0,1fr));gap:1.2rem;margin:1.2rem 0;display:grid}.plain-list{border-top:1px solid var(--rule);margin:1rem 0;padding:0;list-style:none}.plain-list li{border-bottom:1px solid var(--rule);color:var(--ink-soft);margin:0;padding:.55rem 0 .55rem 1.5rem;font-size:.93rem;position:relative}.plain-list li:before{content:"—";color:var(--cobalt);font-family:var(--font-mono);position:absolute;left:0}.steps{counter-reset:step;margin:1.2rem 0 0;padding:0;list-style:none}.step{counter-increment:step;border-top:1px solid var(--rule);grid-template-columns:2.6rem minmax(0,1fr);gap:.9rem;padding:1.4rem 0;display:grid}.step:first-child{border-top:0;padding-top:.4rem}.step-no{font-family:var(--font-mono);color:var(--cobalt);padding-top:.1rem;font-size:.95rem}.step-no:before{content:counter(step, decimal-leading-zero)}.step h3{margin:0 0 .2rem;font-size:1.08rem}.actor{font-family:var(--font-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--cobalt-dark);background:var(--cobalt-soft);border:1px solid var(--cobalt-line);border-radius:2px;margin-bottom:.55rem;padding:.08rem .4rem;font-size:.62rem;display:inline-block}.step p{margin-bottom:.6rem;font-size:.95rem}.step-outcome{border-left:2px solid var(--cobalt);margin-top:.8rem;padding-left:.75rem;font-size:.88rem}.step-outcome span{font-family:var(--font-mono);letter-spacing:.1em;text-transform:uppercase;color:var(--cobalt-dark);margin-bottom:.15rem;font-size:.62rem;display:block}.step-outcome.is-failure{border-left-color:var(--amber)}.step-outcome.is-failure span{color:var(--amber)}.command{background:var(--navy);color:#e6ecf8;border-radius:3px;margin:.8rem 0;position:relative;overflow:hidden}.command-head{font-family:var(--font-mono);letter-spacing:.08em;text-transform:uppercase;color:#9fb2d4;border-bottom:1px solid #ffffff24;justify-content:space-between;align-items:center;gap:1rem;padding:.4rem .55rem .4rem .8rem;font-size:.62rem;display:flex}.command pre{font-family:var(--font-mono);white-space:pre-wrap;word-break:break-word;margin:0;padding:.8rem;font-size:.8rem;line-height:1.55;overflow-x:auto}.copy-btn{color:#dfe7f6;font:inherit;font-family:var(--font-mono);letter-spacing:.06em;text-transform:uppercase;cursor:pointer;background:0 0;border:1px solid #ffffff47;border-radius:2px;min-height:26px;padding:.22rem .5rem;font-size:.62rem}.copy-btn:hover{background:#ffffff1f}.copy-btn.is-done{color:#b8efdc;border-color:#7fd1b8}.copy-btn.is-failed{color:#ffd3cb;border-color:#f3b5aa}.copy-status{color:var(--ink-soft);min-height:1.2rem;margin-top:.25rem;font-size:.75rem}.done-when{top:calc(var(--header-h) + 20px);border:1px solid var(--rule-strong);background:var(--surface);padding:1.05rem 1.1rem;position:sticky}.done-when h2{font-family:var(--font-mono);letter-spacing:.11em;text-transform:uppercase;color:var(--cobalt-dark);border-bottom:1px solid var(--rule);margin-bottom:.65rem;padding-bottom:.55rem;font-size:.66rem}.done-when ul{margin:0 0 .9rem;padding:0;list-style:none}.done-when li{color:var(--ink-soft);grid-template-columns:1rem minmax(0,1fr);gap:.45rem;margin-bottom:.55rem;font-size:.82rem;line-height:1.45;display:grid}.done-when li:before{content:"";border:1.5px solid var(--cobalt);width:.65rem;height:.65rem;margin-top:.25rem}.done-when .next-link{border-top:1px solid var(--rule);padding-top:.75rem;font-size:.82rem;font-weight:600;text-decoration:none;display:block}.pitfall{border-top:1px solid var(--rule);margin-top:.9rem;padding:.9rem 0 .2rem}.pitfall h3{color:var(--ink);margin:0 0 .25rem;font-size:.96rem}.pitfall p{margin:0;font-size:.9rem}.next-grid{gap:.7rem;display:grid}.next-card{border:1px solid var(--rule);background:var(--surface);color:var(--ink);padding:.85rem 1rem;text-decoration:none;display:block}.next-card:hover{border-color:var(--cobalt);color:var(--ink)}.next-card strong{margin-bottom:.1rem;font-size:.93rem;display:block}.next-card span{color:var(--ink-soft);font-size:.82rem}.sources-inline{border-top:1px solid var(--rule);color:var(--ink-faint);margin-top:1.2rem;padding-top:.7rem;font-size:.8rem}.sources-inline strong{font-family:var(--font-mono);letter-spacing:.09em;text-transform:uppercase;margin-bottom:.3rem;font-size:.62rem;display:block}.sources-inline ul{flex-wrap:wrap;gap:.35rem .9rem;margin:0;padding:0;list-style:none;display:flex}.sources-inline li{margin:0}.faq details{border-bottom:1px solid var(--rule)}.faq summary{cursor:pointer;justify-content:space-between;gap:1rem;padding:.8rem 0;font-size:.96rem;font-weight:600;list-style:none;display:flex}.faq summary::-webkit-details-marker{display:none}.faq summary:after{content:"+";font-family:var(--font-mono);color:var(--cobalt);font-weight:400}.faq details[open] summary:after{content:"−"}.faq details p{margin:0 0 .9rem;font-size:.92rem}.guide-end{display:none}@media (width<=1080px){.guide-layout{grid-template-columns:minmax(0,1fr) 240px}.chapter-nav{display:none}.mobile-toc{border:1px solid var(--rule);background:var(--surface);margin-bottom:1.5rem;display:block}.mobile-toc summary{cursor:pointer;font-family:var(--font-mono);letter-spacing:.1em;text-transform:uppercase;color:var(--ink-soft);padding:.75rem .9rem;font-size:.68rem}.mobile-toc ol{margin:0;padding:0 .9rem .8rem 2.2rem;font-size:.88rem}.mobile-toc li{margin-bottom:.35rem}}@media (width<=860px){.guide-layout{grid-template-columns:minmax(0,1fr);padding-bottom:2.5rem}.done-when{order:-1;margin-bottom:.5rem;position:static}.guide-end{border-top:2px solid var(--ink);margin-top:1.5rem;padding-top:1rem;display:block}.guide-end h2{font-family:var(--font-mono);letter-spacing:.1em;text-transform:uppercase;color:var(--ink-soft);margin-bottom:.7rem;font-size:.68rem}}.workbook-head{background:var(--surface);border-bottom:1px solid var(--rule);padding-block:1.4rem 2rem}.workbook-notice{border:1px solid var(--amber-line);border-left:3px solid var(--amber);background:var(--amber-soft);color:var(--ink);grid-template-columns:1.2rem minmax(0,1fr);gap:.7rem;margin-top:1.2rem;padding:.8rem .95rem;font-size:.86rem;display:grid}.workbook-notice p{color:var(--ink);margin:0}.workbook-notice strong{display:block}.workbook-notice .notice-icon{border:2px solid var(--amber);width:1.05rem;height:1.05rem;font-family:var(--font-mono);color:var(--amber);border-radius:50%;place-items:center;margin-top:.12rem;font-size:.62rem;display:grid}.status-banner{border:1px solid var(--rule-strong);background:var(--surface-alt);flex-wrap:wrap;align-items:center;gap:.6rem 1rem;margin-top:.8rem;padding:.65rem .9rem;font-size:.84rem;display:flex}.status-banner strong{color:var(--ink)}.status-banner--warning{border-color:var(--amber-line);background:var(--amber-soft)}.status-banner--error{background:var(--red-soft);border-color:#e3b4ac}.workbook-toolbar{padding-top:1.6rem}.workbook-shell{grid-template-columns:minmax(0,1fr) 290px;align-items:start;gap:2rem;padding-block:.9rem 4.5rem;display:grid}.workbook-main{min-width:0}.toolbar{flex-wrap:wrap;align-items:center;gap:.55rem;margin-bottom:1rem;display:flex}.toolbar .spacer{flex:auto}.toolbar-note{color:var(--ink-faint);width:100%;margin:0;font-size:.78rem}.workbook-table-wrap{contain:paint;border:1px solid var(--rule-strong);background:var(--surface);overflow-x:auto}.workbook-table{border-collapse:collapse;width:100%;min-width:960px;font-size:.85rem}.workbook-table th,.workbook-table td{vertical-align:top;border-bottom:1px solid var(--rule);padding:.45rem .5rem}.workbook-table th{background:var(--surface-alt);white-space:nowrap}.workbook-table th .hint{font-family:var(--font-sans);text-transform:none;letter-spacing:0;color:var(--ink-faint);margin-top:.1rem;font-size:.66rem;font-weight:400;display:block}.workbook-table input,.workbook-table select{border:1px solid var(--rule-strong);background:var(--surface);width:100%;min-height:38px;color:var(--ink);font:inherit;border-radius:2px;padding:.35rem .45rem;font-size:.85rem}.workbook-table input[type=number]{font-family:var(--font-mono);font-variant-numeric:tabular-nums}.workbook-table input[aria-invalid=true],.workbook-table select[aria-invalid=true]{border-color:var(--red);background:snow}.workbook-table .col-business{min-width:210px}.workbook-table .col-num{width:92px}.workbook-table .col-owner{width:120px}.workbook-table .col-date,.workbook-table .col-ver{width:145px}.workbook-table .col-action{width:52px}.row-error{color:var(--red);margin-top:.2rem;font-size:.7rem;line-height:1.3;display:block}.icon-btn{border:1px solid var(--rule);background:var(--surface);width:40px;height:40px;color:var(--ink-soft);cursor:pointer;font:inherit;border-radius:2px;place-items:center;font-size:1rem;display:inline-grid}.icon-btn:hover{border-color:var(--red);color:var(--red);background:var(--red-soft)}.empty-state{text-align:center;color:var(--ink-soft);background:var(--surface);padding:2.6rem 1.4rem}.empty-state strong{color:var(--ink);margin-bottom:.3rem;font-size:1rem;display:block}.empty-state p{margin:0;font-size:.86rem}.summary-panel{background:var(--surface);border:1px solid var(--rule-strong);top:calc(var(--header-h) + 20px);position:sticky}.summary-panel h2{font-family:var(--font-mono);letter-spacing:.11em;text-transform:uppercase;border-bottom:1px solid var(--rule-strong);background:var(--navy);color:#dbe5f7;padding:.7rem .85rem;font-size:.66rem}.summary-body{padding:.9rem .9rem 1rem}.summary-row{border-bottom:1px solid var(--rule);justify-content:space-between;gap:1rem;padding:.5rem 0;font-size:.84rem;display:flex}.summary-row:first-child{padding-top:0}.summary-row dt{color:var(--ink-soft)}.summary-row dd{font-family:var(--font-mono);font-variant-numeric:tabular-nums;text-align:right;color:var(--ink);margin:0}.rate-block{border:1px solid var(--rule);background:var(--surface-alt);margin-top:.8rem;padding:.75rem .8rem}.rate-block .rate-label{font-family:var(--font-mono);letter-spacing:.09em;text-transform:uppercase;color:var(--ink-faint);margin-bottom:.2rem;font-size:.62rem;display:block}.rate-block .rate-value{letter-spacing:-.03em;font-variant-numeric:tabular-nums;font-size:1.35rem;font-weight:680;line-height:1.2;display:block}.rate-block .rate-note{color:var(--ink-soft);margin-top:.25rem;font-size:.75rem;line-height:1.4;display:block}.rate-block.is-warning{border-color:var(--amber-line);background:var(--amber-soft)}.rate-block.is-complete{background:var(--green-soft);border-color:#b7d9cb}.summary-more{border-top:1px solid var(--rule);margin-top:.4rem;padding-top:.4rem}.summary-more>summary{cursor:pointer;font-family:var(--font-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--ink-faint);padding:.3rem 0;font-size:.62rem}.summary-more[open]>summary{margin-bottom:.2rem}.table-scroll-hint{display:none}.summary-foot{color:var(--ink-faint);margin:.7rem 0 0;font-size:.72rem;line-height:1.45}.checklist{border:1px solid var(--rule-strong);background:var(--surface);margin-top:2.2rem}.checklist-head{border-bottom:1px solid var(--rule);padding:1rem 1.1rem}.checklist-head h2{margin-bottom:.25rem;font-size:1.15rem}.checklist-head p{color:var(--ink-soft);margin:0;font-size:.86rem}.checklist-phase{border-bottom:1px solid var(--rule);padding:.9rem 1.1rem 1rem}.checklist-phase:last-child{border-bottom:0}.checklist-phase h3{align-items:baseline;gap:.6rem;margin-bottom:.2rem;font-size:.95rem;display:flex}.checklist-phase h3 .phase-no{font-family:var(--font-mono);color:var(--cobalt);font-size:.65rem}.checklist-phase>p{color:var(--ink-faint);margin:0 0 .35rem;font-size:.82rem}.check-item{color:var(--ink-soft);cursor:pointer;grid-template-columns:1.15rem minmax(0,1fr);align-items:start;gap:.55rem;padding:.35rem 0;font-size:.88rem;display:grid}.check-item input{width:1.05rem;height:1.05rem;accent-color:var(--cobalt);margin:.18rem 0 0}.check-count{font-family:var(--font-mono);color:var(--ink-faint);margin-left:auto;font-size:.65rem}.export-notes{border-top:1px solid var(--rule);color:var(--ink-soft);margin-top:2rem;padding-top:1rem;font-size:.86rem}.export-notes h2{margin-bottom:.5rem;font-size:1rem}.export-notes ul{margin-bottom:0}dialog.confirm-dialog{border:1px solid var(--rule-strong);border-radius:4px;width:calc(100% - 2rem);max-width:420px;padding:0;box-shadow:0 24px 70px -20px #14233880}dialog.confirm-dialog::backdrop{background:#14233873}.confirm-inner{padding:1.2rem 1.25rem}.confirm-inner h2{margin-bottom:.5rem;font-size:1.08rem}.confirm-inner p{color:var(--ink-soft);font-size:.9rem}.confirm-actions{justify-content:flex-end;gap:.5rem;margin-top:1rem;display:flex}.nojs-panel{border:1px solid var(--rule-strong);background:var(--surface);padding:1.2rem}.nojs-panel h2{margin-bottom:.5rem;font-size:1.1rem}.nojs-panel ol{margin-bottom:0;font-size:.9rem}@media (width<=1000px){.workbook-shell{grid-template-columns:minmax(0,1fr)}.summary-panel{order:-1;position:static}}.template-card{background:var(--surface);border:1px solid var(--rule-strong);margin-bottom:1.8rem}.template-head{border-bottom:1px solid var(--rule);grid-template-columns:minmax(0,1fr) auto;align-items:start;gap:1rem;padding:1.1rem 1.2rem;display:grid}.template-head h2{margin:.35rem 0 .3rem;font-size:1.25rem}.template-head p{color:var(--ink-soft);max-width:62ch;margin:0;font-size:.87rem}.template-body{background:var(--paper);border-top:1px solid var(--rule);font-family:var(--font-mono);white-space:pre-wrap;overflow-wrap:anywhere;margin:0;padding:1.2rem;font-size:.8rem;line-height:1.6}.template-notes{border-top:1px solid var(--rule);color:var(--ink-soft);padding:.9rem 1.2rem 1.1rem;font-size:.86rem}.template-notes ul{margin:.4rem 0 0}.copy-status-light{color:var(--green);min-height:1.1rem;font-size:.78rem}.copy-status-light.is-error{color:var(--red)}.contact-address{flex-wrap:wrap;align-items:center;gap:.6rem 1rem;margin:.4rem 0 .2rem;display:flex}.source-group{margin-bottom:2.5rem}.source-group>h2{border-bottom:2px solid var(--ink);margin-bottom:1rem;padding-bottom:.5rem;font-size:1.25rem}.source-card{border-bottom:1px solid var(--rule);padding:1rem 0}.source-card:last-child{border-bottom:0}.source-card h3{margin:0 0 .15rem;font-size:1rem}.source-card .source-url{font-family:var(--font-mono);color:var(--ink-faint);word-break:break-all;font-size:.72rem}.source-card dl{grid-template-columns:8.5rem minmax(0,1fr);gap:.25rem 1rem;margin:.55rem 0 0;font-size:.84rem;display:grid}.source-card dt{font-family:var(--font-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--ink-faint);padding-top:.15rem;font-size:.64rem}.source-card dd{color:var(--ink-soft);margin:0}.source-card dd ul{margin:0;padding-left:1.1rem}.revision{border-top:1px solid var(--rule);grid-template-columns:8rem minmax(0,1fr);gap:1.5rem;padding:1.4rem 0;display:grid}.revision:first-of-type{border-top:2px solid var(--ink)}.revision-date{font-family:var(--font-mono);color:var(--cobalt-dark);font-size:.75rem}.revision h2{margin-bottom:.4rem;font-size:1.1rem}.revision p{color:var(--ink-soft);font-size:.92rem}.revision .rev-pages{color:var(--ink-faint);font-size:.78rem}@media (width<=640px){.revision{grid-template-columns:minmax(0,1fr);gap:.4rem}}.prose-page{padding-block:2.5rem 5rem}.prose-grid{grid-template-columns:minmax(0,1fr) 260px;align-items:start;gap:3rem;display:grid}.prose{max-width:var(--measure)}.prose h2{border-top:1px solid var(--rule);margin:2.3rem 0 .7rem;padding-top:1.2rem;font-size:1.4rem}.prose h2:first-of-type{border-top:0;margin-top:0;padding-top:0}.prose h3{margin:1.5rem 0 .4rem;font-size:1.05rem}.prose p,.prose li{color:var(--ink-soft)}.prose strong{color:var(--ink)}.side-card{border:1px solid var(--rule);background:var(--surface);margin-bottom:1rem;padding:1rem 1.05rem;font-size:.85rem}.side-card h2{font-family:var(--font-mono);letter-spacing:.1em;text-transform:uppercase;color:var(--ink-faint);margin-bottom:.5rem;font-size:.65rem}.side-card p:last-child,.side-card ul{margin-bottom:0}.mailto{font-family:var(--font-mono);overflow-wrap:anywhere;font-size:.95rem}@media (width<=900px){.prose-grid{grid-template-columns:minmax(0,1fr)}.prose-side{order:2}}.error-page{padding-block:clamp(3rem,9vw,6rem)}.error-code{font-family:var(--font-mono);color:var(--cobalt);letter-spacing:-.06em;margin:0;font-size:clamp(4rem,14vw,9rem);line-height:.9}.error-page h1{margin:1rem 0 .8rem;font-size:clamp(1.6rem,4vw,2.4rem)}.error-page p{max-width:52ch;color:var(--ink-soft)}.error-links{flex-wrap:wrap;gap:.6rem;margin-top:1.5rem;display:flex}.site-footer{background:var(--navy);color:#c9d4e8;padding-block:2.8rem 1.6rem;font-size:.86rem}.footer-grid{grid-template-columns:minmax(0,1.4fr) repeat(3,minmax(0,.7fr));gap:2rem;display:grid}.site-footer .brand{color:#f0f4fc}.site-footer .brand:hover{color:#fff}.site-footer .brand-word span{color:#8fa3c4}.site-footer p{color:#aab8d0;max-width:38ch;margin-top:.8rem}.site-footer h2{font-family:var(--font-mono);letter-spacing:.12em;text-transform:uppercase;color:#8fa3c4;margin-bottom:.7rem;font-size:.63rem}.site-footer ul{margin:0;padding:0;list-style:none}.site-footer li{margin-bottom:.4rem}.site-footer a{color:#d7e1f3;text-underline-offset:.16em;text-decoration:underline 1px}.site-footer a:hover{color:#fff;text-decoration:underline}.footer-base{color:#8fa3c4;border-top:1px solid #ffffff24;flex-wrap:wrap;justify-content:space-between;gap:.6rem 1.5rem;margin-top:2.4rem;padding-top:1rem;font-size:.75rem;display:flex}.footer-base p{color:inherit;max-width:none;margin:0}@media (width<=860px){.footer-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.footer-grid>div:first-child{grid-column:1/-1}}@media (width<=920px){.hero-inner{grid-template-columns:minmax(0,1fr)}.hero h1{max-width:18ch}.flow{grid-template-columns:repeat(2,minmax(0,1fr))}.flow article:nth-child(2){border-right:0;padding-right:0}.flow article:nth-child(n+3){border-top:1px solid var(--rule);margin-top:1.2rem;padding-top:1.2rem}.section-head{grid-template-columns:minmax(0,1fr);gap:.7rem}.section-head h2{max-width:none}.ledger-notice,.workbook-preview,.strip{grid-template-columns:minmax(0,1fr)}.strip a{border-right:0;border-bottom:1px solid var(--rule);padding:1rem 0}.strip a:last-child{border-bottom:0;padding-left:0}}@media (width<=900px){.table-scroll-hint{color:var(--ink-soft);align-items:center;gap:.45rem;margin:.7rem 0 .35rem;font-size:.8rem;display:flex}.table-scroll-hint span{font-family:var(--font-mono);color:var(--cobalt)}}@media (width<=640px){body{font-size:1rem}.flow{grid-template-columns:minmax(0,1fr)}.flow article{border-right:0;padding-right:0}.flow article:nth-child(n+2){border-top:1px solid var(--rule);margin-top:.6rem;padding-top:1.2rem}.flow article:nth-child(2){border-right:0}.complete-grid,.two-col{grid-template-columns:minmax(0,1fr)}.env-list a{grid-template-columns:minmax(0,1fr) auto;gap:.4rem 1rem}.env-list span{grid-column:1/2}.env-list .arrow{grid-area:1/2/3}.template-head{grid-template-columns:minmax(0,1fr)}.page-meta{gap:.4rem .9rem}.step{grid-template-columns:1.9rem minmax(0,1fr);gap:.65rem}.workbook-table{min-width:900px}}@media print{:root{--paper:#fff;--surface:#fff;--surface-alt:#fff;--surface-deep:#fff;--ink:#000;--ink-soft:#222;--ink-faint:#444;--rule:#bbb;--rule-strong:#888}html{scroll-behavior:auto}body{color:#000;background:#fff;font-size:10.5pt;line-height:1.45}.site-header,.site-footer,.mobile-nav,.nav-toggle,.toolbar,.toolbar-note,.workbook-notice,.status-banner,.chapter-nav,.mobile-toc,.done-when,.guide-end,.skip-link,.copy-btn,.summary-panel,.export-notes,.hero:after{display:none!important}:focus{outline:none!important}.print-only{color:#333;margin:0 0 .5rem;font-size:9pt;display:block}.guide-layout,.workbook-shell{padding:0;display:block}.guide-body{max-width:none}.guide-section{break-inside:avoid;page-break-inside:avoid;border-bottom:1px solid #ccc}a{color:#000;text-decoration:underline}a[href^=http]:after{content:" (" attr(href) ")";color:#444;word-break:break-all;font-size:.8em}.workbook-table-wrap{border:1px solid #666;overflow:visible}.workbook-table{width:100%;min-width:0;font-size:9pt}.workbook-table thead{display:table-header-group}.workbook-table tr{break-inside:avoid;page-break-inside:avoid}.workbook-table input,.workbook-table select{appearance:none;background:0 0;border:0;min-height:0;padding:.1rem}.workbook-table .col-action,.workbook-table th:last-child,.workbook-table td:last-child{display:none!important}.workbook-table input[type=date]::-webkit-calendar-picker-indicator{display:none}.summary-panel,.workbook-notice{display:none!important}.nojs-panel,.checklist{border:1px solid #666}dialog{display:none!important}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}.muted{color:var(--ink-soft)}.h2-small{margin:.7rem 0 .9rem;font-size:clamp(1.55rem,2.8vw,2.15rem)}.mt-lg{margin-top:3rem}.notice-foot{margin:.9rem 0 0;font-size:.86rem}.strip a+a{padding-left:1.4rem}.mono-sm{font-size:.72rem}.version-list{margin-bottom:.8rem;line-height:1.9}.version-line{display:block}.chip-row{flex-wrap:wrap;gap:.35rem;margin:.5rem 0 0;display:flex}.mt-md{margin-top:1.5rem}@media screen{.print-only{display:none}}.source-date{color:var(--ink-faint);margin-top:.2rem;font-size:.68rem;display:block}
