:root{--bg: #f6f7fb;--surface: #ffffff;--surface-alt: #fbfbfd;--border: #e3e6ef;--border-strong: #ccd1e0;--text: #1a1d29;--text-muted: #646b82;--text-faint: #8d94a8;--brand: #3d4bd8;--brand-dark: #2f3bb5;--brand-tint: #eef0fe;--upcoming: #17803d;--upcoming-bg: #e8f6ed;--due-soon: #a35a00;--due-soon-bg: #fdf1e0;--overdue: #c0273a;--overdue-bg: #fdeaec;--filed: #1b62c4;--filed-bg: #e8f1fd;--neutral: #646b82;--neutral-bg: #eef0f4;--radius: 10px;--radius-sm: 6px;--mobile-header: 57px;--shadow: 0 1px 2px rgba(20, 24, 45, .06), 0 4px 14px rgba(20, 24, 45, .05);--font: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;--mono: ui-monospace, SFMono-Regular, "SF Mono", Menlo, monospace}*{box-sizing:border-box}body{margin:0;font-family:var(--font);background:var(--bg);color:var(--text);font-size:15px;line-height:1.5;-webkit-font-smoothing:antialiased}h1,h2,h3,h4{margin:0;font-weight:600;letter-spacing:-.01em}h1{font-size:1.6rem}h2{font-size:1.15rem}h3{font-size:1rem}a{color:var(--brand);text-decoration:none}a:hover{text-decoration:underline}.app-shell{display:flex;min-height:100vh}.sidebar{width:232px;flex-shrink:0;background:var(--surface);border-right:1px solid var(--border);padding:20px 14px;display:flex;flex-direction:column}.brand{display:flex;align-items:center;gap:9px;padding:0 8px 18px;font-size:1.15rem;font-weight:700;letter-spacing:-.02em;color:var(--text)}.brand-mark{width:28px;height:28px;border-radius:8px;background:linear-gradient(135deg,var(--brand),#6f7bf0);color:#fff;display:grid;place-items:center;font-size:.8rem;font-weight:700}.nav{display:flex;flex-direction:column;gap:2px}.nav a{padding:8px 10px;border-radius:var(--radius-sm);color:var(--text-muted);font-weight:500;font-size:.92rem}.nav a:hover{background:var(--surface-alt);text-decoration:none;color:var(--text)}.nav a.active{background:var(--brand-tint);color:var(--brand-dark);font-weight:600}.sidebar-footer{margin-top:auto;padding-top:16px;border-top:1px solid var(--border);font-size:.82rem;color:var(--text-muted)}.sidebar-footer strong{display:block;color:var(--text);font-size:.88rem}.main{flex:1;min-width:0;padding:26px 30px 60px}.page-header{display:flex;align-items:flex-start;justify-content:space-between;gap:16px;margin-bottom:20px;flex-wrap:wrap}.page-header p{margin:4px 0 0;color:var(--text-muted);font-size:.9rem}.card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow)}.card-header{padding:14px 18px;border-bottom:1px solid var(--border);display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap}.card-body{padding:18px}.stat-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(168px,1fr));gap:12px;margin-bottom:20px}.stat{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:14px 16px;box-shadow:var(--shadow)}.stat-label{font-size:.76rem;text-transform:uppercase;letter-spacing:.06em;color:var(--text-faint);font-weight:600}.stat-value{font-size:1.7rem;font-weight:650;margin-top:4px;font-variant-numeric:tabular-nums}.stat-value.upcoming{color:var(--upcoming)}.stat-value.due-soon{color:var(--due-soon)}.stat-value.overdue{color:var(--overdue)}.stat-value.filed{color:var(--filed)}.table-wrap{overflow-x:auto}table{width:100%;border-collapse:collapse;font-size:.9rem}th{text-align:left;padding:10px 14px;font-size:.74rem;text-transform:uppercase;letter-spacing:.06em;color:var(--text-faint);font-weight:600;border-bottom:1px solid var(--border);background:var(--surface-alt);white-space:nowrap}td{padding:11px 14px;border-bottom:1px solid var(--border);vertical-align:middle}tbody tr:last-child td{border-bottom:none}tbody tr:hover{background:var(--surface-alt)}.num{font-variant-numeric:tabular-nums}.nowrap{white-space:nowrap}.badge{display:inline-block;padding:2px 9px;border-radius:999px;font-size:.75rem;font-weight:600;white-space:nowrap}.badge.upcoming{background:var(--upcoming-bg);color:var(--upcoming)}.badge.due_soon{background:var(--due-soon-bg);color:var(--due-soon)}.badge.overdue{background:var(--overdue-bg);color:var(--overdue)}.badge.filed{background:var(--filed-bg);color:var(--filed)}.badge.not_applicable,.badge.neutral{background:var(--neutral-bg);color:var(--neutral)}.tag{display:inline-block;padding:2px 8px;border-radius:var(--radius-sm);background:var(--brand-tint);color:var(--brand-dark);font-size:.74rem;font-weight:600;margin-right:5px}.field{margin-bottom:14px}label{display:block;font-size:.82rem;font-weight:600;margin-bottom:5px;color:var(--text-muted)}input:not([type=checkbox]):not([type=radio]):not([type=file]):not([type=submit]):not([type=button]),select,textarea{width:100%;padding:8px 11px;border:1px solid var(--border-strong);border-radius:var(--radius-sm);font-size:.92rem;font-family:inherit;background:var(--surface);color:var(--text)}input:focus,select:focus,textarea:focus{outline:none;border-color:var(--brand);box-shadow:0 0 0 3px var(--brand-tint)}.checkbox{display:flex;align-items:center;gap:8px;font-size:.9rem;font-weight:500;color:var(--text);margin-bottom:8px}.checkbox input{width:auto;margin:0}.checkbox label{margin:0;font-weight:500;color:var(--text)}.form-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));gap:0 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13px;border-radius:var(--radius-sm);font-size:.88rem;margin-bottom:14px;display:flex;align-items:flex-start;justify-content:space-between;gap:10px}.alert.error{background:var(--overdue-bg);color:var(--overdue)}.alert.success{background:var(--upcoming-bg);color:var(--upcoming)}.alert.info{background:var(--filed-bg);color:var(--filed)}.alert.warning{background:var(--due-soon-bg);color:var(--due-soon)}.alert-close{background:none;border:none;color:inherit;font-size:1.1rem;line-height:1;padding:0 2px;opacity:.7;flex-shrink:0}.alert-close:hover:not(:disabled){background:none;opacity:1}.empty{padding:44px 20px;text-align:center;color:var(--text-muted)}.empty h3{margin-bottom:6px;color:var(--text)}.muted{color:var(--text-muted)}.small{font-size:.84rem}.mono{font-family:var(--mono);font-size:.85rem}.auth-shell{min-height:100vh;display:grid;place-items:center;padding:30px 20px;background:linear-gradient(160deg,#eef0fe 0%,var(--bg) 55%)}.auth-card{width:100%;max-width:420px;background:var(--surface);border:1px solid var(--border);border-radius:14px;padding:30px;box-shadow:0 4px 30px #14182d17}.auth-card.wide{max-width:620px}.auth-card h1{margin-bottom:10px}.auth-head{text-align:center;margin-bottom:22px}.auth-head .brand{justify-content:center;padding-bottom:10px}.auth-head p{margin:0;color:var(--text-muted);font-size:.9rem}.auth-switch{margin-top:18px;text-align:center;font-size:.88rem;color:var(--text-muted)}.full-width{width:100%}.period-bar{display:flex;gap:8px;overflow-x:auto;padding-bottom:6px;margin-bottom:16px}.period-chip{flex-shrink:0;min-width:118px;padding:9px 12px;border:1px solid var(--border);border-radius:var(--radius);background:var(--surface);cursor:pointer;text-align:left;color:var(--text);font-weight:600}.period-chip:hover:not(:disabled){background:var(--surface-alt)}.period-chip.active{border-color:var(--brand);background:var(--brand-tint);color:var(--brand-dark)}.period-chip .period-label{font-size:.85rem}.period-chip .period-counts{margin-top:4px;display:flex;gap:7px;font-size:.75rem;font-weight:600}.period-chip .c-overdue{color:var(--overdue)}.period-chip .c-due-soon{color:var(--due-soon)}.period-chip .c-upcoming{color:var(--upcoming)}.period-chip .c-filed{color:var(--filed)}.detail-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:14px 20px}.detail-item .detail-label{font-size:.74rem;text-transform:uppercase;letter-spacing:.06em;color:var(--text-faint);font-weight:600}.detail-item .detail-value{margin-top:2px;font-weight:500;word-break:break-word}.section{margin-bottom:22px}.back-link{display:inline-block;margin-bottom:12px;font-size:.86rem;font-weight:600}.loading{padding:40px;text-align:center;color:var(--text-muted);display:flex;align-items:center;justify-content:center;gap:10px}.spinner{width:15px;height:15px;border:2px solid var(--border-strong);border-top-color:var(--brand);border-radius:50%;animation:spin .7s linear infinite}@keyframes spin{to{transform:rotate(360deg)}}.skeleton{padding:18px}.skeleton-row{height:13px;border-radius:4px;background:linear-gradient(90deg,#eceef4 25%,#f5f6fa,#eceef4 75%);background-size:200% 100%;animation:shimmer 1.3s ease-in-out infinite;margin-bottom:10px}.skeleton-row:last-child{margin-bottom:0;width:65%}.skeleton-row.short{width:45%;height:9px}.skeleton-row.wide{width:70%;height:24px}@keyframes shimmer{0%{background-position:200% 0}to{background-position:-200% 0}}.is-refreshing{opacity:.55;pointer-events:none;transition:opacity .15s ease-in}@media(prefers-reduced-motion:reduce){.spinner,.skeleton-row{animation:none}.is-refreshing{transition:none}}.crash{min-height:100vh;display:grid;place-items:center;padding:30px 20px;background:var(--bg)}.crash-card{max-width:460px;background:var(--surface);border:1px solid var(--border);border-radius:14px;padding:28px;box-shadow:var(--shadow);text-align:center}.crash-card h1{margin-bottom:8px}.crash-card p{margin:0 0 10px}.crash-card .button-row{justify-content:center;margin-top:16px}.crash-inline{padding:24px;border-color:var(--overdue)}.crash-inline h2{margin-bottom:8px;color:var(--overdue)}.crash-inline p{margin:0 0 10px}.crash-inline .button-row{margin-top:16px}.skip-link{position:absolute;left:8px;top:-60px;z-index:100;padding:9px 14px;border-radius:var(--radius-sm);background:var(--brand);color:#fff;font-size:.9rem;font-weight:600;transition:top .12s ease-in}.skip-link:focus{top:8px;text-decoration:none}:focus-visible{outline:2px solid var(--brand-dark);outline-offset:2px}.nav a:focus-visible,button:focus-visible{outline:2px solid var(--brand-dark);outline-offset:2px}button:not(.secondary):not(.link):focus-visible,.skip-link:focus-visible{outline-color:var(--text)}@media(prefers-reduced-motion:reduce){.skip-link{transition:none}}.visually-hidden{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}.upload-control{display:inline-flex}.upload-button{display:inline-block;margin:0;padding:8px 15px;border-radius:var(--radius-sm);background:var(--brand);color:#fff;font-size:.9rem;font-weight:600;cursor:pointer;white-space:nowrap}.upload-button:hover{background:var(--brand-dark)}.upload-button.small{padding:4px 10px;font-size:.8rem}.upload-button.is-disabled{opacity:.55;cursor:not-allowed}.visually-hidden:focus-visible+.upload-button{outline:2px solid var(--brand-dark);outline-offset:2px}.portal-shell{min-height:100vh;background:linear-gradient(180deg,#eef0fe 0%,var(--bg) 260px);padding:24px 16px 60px}.portal-container{max-width:860px;margin:0 auto}.portal-header{margin-bottom:20px}.portal-header .brand{padding-left:0;padding-bottom:14px}.portal-header h1{font-size:1.45rem}.portal-header p{margin:4px 0 0}.portal-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden}.portal-notice{padding:32px 28px;text-align:center;max-width:460px;margin:40px auto 0}.portal-notice .brand{justify-content:center;padding-bottom:14px}.portal-notice h1{font-size:1.3rem;margin-bottom:8px}.portal-footer{margin-top:22px;text-align:center}.checklist-list{display:flex;flex-direction:column;gap:18px}.checklist{border:1px solid var(--border);border-radius:var(--radius-sm);overflow:hidden}.checklist-head{padding:10px 14px;background:var(--surface-alt);border-bottom:1px solid var(--border);display:flex;flex-direction:column;gap:2px}.requirement-list{list-style:none;margin:0;padding:0}.requirement-list li{display:flex;align-items:center;gap:10px;padding:10px 14px;border-bottom:1px solid var(--border);flex-wrap:wrap}.requirement-list li:last-child{border-bottom:none}.requirement-mark{width:20px;flex-shrink:0;text-align:center;font-weight:700}.requirement-list li.satisfied .requirement-mark{color:var(--upcoming)}.requirement-list li.missing .requirement-mark{color:var(--text-faint)}.requirement-label{flex:1;min-width:140px;font-weight:500}.filing-list{list-style:none;margin:0;padding:0}.filing{display:flex;align-items:flex-start;justify-content:space-between;gap:14px;padding:13px 18px;border-bottom:1px solid var(--border)}.filing:last-child{border-bottom:none}.filing-main{min-width:0}.filing-name{font-weight:600}.filing-name .tag{margin-left:6px}.filing-missing{color:var(--due-soon);margin-top:3px}.filing-status{text-align:right;flex-shrink:0}.doc-list{list-style:none;margin:0;padding:0}.doc-row{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:11px 18px;border-bottom:1px solid var(--border)}.doc-row:last-child{border-bottom:none}.doc-meta{min-width:0;display:flex;flex-direction:column}.doc-name{font-weight:500;word-break:break-word}.invoice-list{list-style:none;margin:0;padding:0}.invoice-row{display:flex;align-items:flex-start;justify-content:space-between;gap:14px;padding:13px 18px;border-bottom:1px solid var(--border)}.invoice-row:last-child{border-bottom:none}.invoice-main{min-width:0}.invoice-name{font-weight:600;display:flex;align-items:center;gap:8px;flex-wrap:wrap}.invoice-amounts{text-align:right;flex-shrink:0}.invoice-total{font-weight:600;font-size:1.05rem}.invoice-lines{margin-top:6px}.invoice-lines>summary{cursor:pointer;width:fit-content;color:var(--text-muted)}.invoice-lines>summary:hover{color:var(--text)}.invoice-lines ul{list-style:none;margin:6px 0 0;padding:0}.invoice-lines li{display:flex;justify-content:space-between;gap:12px;padding:3px 0;font-size:.86rem;color:var(--text-muted)}.card-footer{padding:11px 18px;border-top:1px solid var(--border)}.change-row>td{background:var(--surface-alt);padding:14px 18px}.change-table{width:100%;font-size:.88rem}.change-table th{font-size:.72rem;text-transform:uppercase;letter-spacing:.04em;color:var(--text-faint)}.change-table td{vertical-align:top;word-break:break-word}.change-table .was{color:var(--text-muted);text-decoration:line-through}.change-table .now{color:var(--text);font-weight:500}.work-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:14px}.work-panel{margin-bottom:0}.work-list{list-style:none;margin:0;padding:0}.work-list li{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:10px 18px;border-bottom:1px solid var(--border)}.work-list li:last-child{border-bottom:none}.work-main{display:flex;flex-direction:column;min-width:0}.work-main>span:first-child{word-break:break-word}.attention-strip{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px;margin-bottom:22px}.attention-card{display:flex;flex-direction:column;gap:2px;padding:14px 16px;background:var(--overdue-bg);border:1px solid transparent;border-radius:var(--radius);color:var(--overdue)}.attention-card:hover{border-color:var(--overdue);text-decoration:none}.attention-count{font-size:1.5rem;font-weight:650;line-height:1.2}.attention-label{font-size:.85rem;font-weight:500}.checkbox-row{display:flex;flex-wrap:wrap;gap:16px;margin-top:12px}.checkbox-row label{display:inline-flex;align-items:center;gap:7px;margin:0;font-weight:500;color:var(--text);cursor:pointer}.checkbox-row input{width:auto;margin:0}.inline-form{display:flex;gap:10px;align-items:flex-end;flex-wrap:wrap;margin-top:10px}.inline-form .field{margin-bottom:0;min-width:140px}.pager{border-top:1px solid var(--border);border-bottom:none}th.numeric,td.numeric{text-align:right;white-space:nowrap}th.tick,td.tick{width:34px;padding-right:0}th.tick input,td.tick input{width:auto;margin:0}.row-overdue{background:var(--overdue-bg)}.tone-overdue{color:var(--overdue);font-weight:500}.task-title{font-weight:500}.tag.priority-urgent{background:var(--overdue-bg);color:var(--overdue)}.tag.priority-high{background:var(--due-soon-bg);color:var(--due-soon)}.tag.priority-low{background:var(--neutral-bg);color:var(--neutral)}.card.highlight{border-color:var(--brand);box-shadow:0 0 0 3px var(--brand-tint)}.bulk-bar{position:sticky;top:0;z-index:10;display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:10px;margin-bottom:12px;padding:10px 14px;background:var(--brand-tint);border:1px solid var(--brand);border-radius:var(--radius);font-size:.9rem;font-weight:500}.bulk-bar .link{margin-left:10px}.bulk-bar select{width:auto;min-width:150px}.workload-list{display:flex;flex-direction:column;gap:14px}.workload-row{display:grid;grid-template-columns:minmax(140px,1fr) minmax(120px,2fr) auto;align-items:center;gap:14px}.workload-who{min-width:0}.workload-bar{height:8px;border-radius:99px;background:var(--neutral-bg);overflow:hidden}.workload-fill{display:block;height:100%;background:var(--brand);border-radius:99px}.workload-counts{display:flex;gap:12px;flex-wrap:wrap;justify-content:flex-end;white-space:nowrap}.draft{margin-top:16px;padding-top:16px;border-top:1px solid var(--border)}.draft textarea{font-family:var(--font);line-height:1.55;resize:vertical}.draft .button-row{align-items:center;flex-wrap:wrap}.detail-row>td{background:var(--surface-alt);padding:14px 18px}.line-table{width:100%;font-size:.88rem}.line-table th{font-size:.72rem;padding:6px 10px 6px 0}.line-table td{padding:7px 10px 7px 0;vertical-align:middle;word-break:break-word}.line-table td:last-child,.line-table th:last-child{padding-right:0}.line-table tfoot td{border-bottom:none;padding-top:5px;padding-bottom:5px}.totals-row>td:first-child{text-align:right;color:var(--text-muted)}.totals-row.grand>td{font-weight:650;color:var(--text);border-top:1px solid var(--border-strong)}.line-table.editable input{margin:0;padding:6px 9px;font-size:.88rem}.line-table.editable td{padding:5px 8px 5px 0;vertical-align:top}.line-table.editable input[type=number]{min-width:74px}.line-table.editable th:first-child,.line-table.editable td:first-child{width:45%}.line-table.editable th:last-child,.line-table.editable td:last-child{width:1%;white-space:nowrap}.line-flag{display:block;margin-top:3px}.line-amount{font-variant-numeric:tabular-nums;white-space:nowrap}.line-actions{align-items:center;margin-top:12px}.line-notes{margin:10px 0 0}.invoice-form .card-header:last-child{border-top:1px solid var(--border)}.nav-toggle{display:none}@media(max-width:860px){body{font-size:15.5px}.app-shell{flex-direction:column}.sidebar{width:100%;border-right:none;border-bottom:1px solid var(--border);padding:12px 14px;position:sticky;top:0;z-index:20}.brand{padding-bottom:0}.nav-toggle{display:inline-flex;align-items:center;gap:7px;background:none;border:1px solid var(--border-strong);color:var(--text);padding:6px 11px}.nav-toggle:hover:not(:disabled){background:var(--surface-alt)}.sidebar-top{display:flex;align-items:center;justify-content:space-between;gap:12px}.nav,.sidebar-footer{display:none}.sidebar.open .nav{display:flex;flex-direction:column;margin-top:12px}.sidebar.open .sidebar-footer{display:block;margin-top:12px}.main{padding:18px 14px 40px}.page-header{margin-bottom:16px}.page-header h1{font-size:1.35rem}.stat-grid{grid-template-columns:repeat(auto-fit,minmax(132px,1fr));gap:10px}.stat{padding:11px 13px}.stat-value{font-size:1.4rem}.detail-grid{grid-template-columns:repeat(auto-fit,minmax(138px,1fr));gap:12px 14px}.card-header{padding:12px 14px}.card-body{padding:14px}.filters .field{min-width:0;flex:1 1 140px}.filing{flex-direction:column;gap:6px}.filing-status{text-align:left}.doc-row{flex-wrap:wrap}.invoice-row{flex-direction:column;gap:6px}.invoice-amounts{text-align:left}.requirement-list li .upload-control{width:100%}.requirement-list li .upload-button{width:100%;text-align:center}.bulk-bar{flex-direction:column;align-items:stretch;top:var(--mobile-header)}.bulk-bar select{width:100%;min-width:0}.workload-row{grid-template-columns:1fr;gap:6px}.workload-counts{justify-content:flex-start}.inline-form{flex-direction:column;align-items:stretch}.inline-form .field{min-width:0}.pager{flex-direction:column;align-items:flex-start;gap:10px}.detail-row>td{padding:12px 14px}.line-table{min-width:520px}.line-table.editable{min-width:620px}}@media(max-width:520px){.portal-shell{padding:16px 10px 40px}.portal-header h1{font-size:1.25rem}.button-row{width:100%}.button-row button{flex:1 1 auto}}