:root {
    color-scheme: light;
    --bg: #f2f5f8; --card: #ffffff; --card-2: #f8fafc; --field: #ffffff; --field-ro: #f1f4f7;
    --ink: #14202b; --muted: #627282; --line: #e1e7ed; --line-strong: #cdd6df;
    --accent: #0c7a64; --accent-hover: #0a6653; --on-accent: #ffffff; --accent-soft: #e4f4ef;
    --danger: #c0321f; --danger-soft: #fdeeeb; --warn: #a85507; --warn-soft: #fdf3e6;
    --chip-on: #14202b; --on-chip: #ffffff; --row-hover: #f5f8fa;
    --hero: linear-gradient(120deg, #08302f 0%, #0c5548 55%, #12806a 100%);
    --shadow: 0 1px 2px rgba(16, 32, 43, .05), 0 8px 24px rgba(16, 32, 43, .06);
  }
  :root[data-theme="dark"] {
    color-scheme: dark;
    --bg: #0c1317; --card: #151e24; --card-2: #1a252c; --field: #10181d; --field-ro: #1a252c;
    --ink: #e8eff3; --muted: #94a5b1; --line: #26333b; --line-strong: #36464f;
    --accent: #34d3ab; --accent-hover: #5fe0c0; --on-accent: #052a21; --accent-soft: rgba(52, 211, 171, .13);
    --danger: #f98b7d; --danger-soft: rgba(249, 139, 125, .13); --warn: #f5b85c; --warn-soft: rgba(245, 184, 92, .13);
    --chip-on: #e8eff3; --on-chip: #10181d; --row-hover: #1a252c;
    --hero: linear-gradient(120deg, #07201f 0%, #0a3d35 55%, #0e5f4f 100%);
    --shadow: 0 1px 2px rgba(0, 0, 0, .3), 0 10px 28px rgba(0, 0, 0, .28);
  }
  * { box-sizing: border-box; }
  [hidden] { display: none !important; }
  body { margin: 0; background: var(--bg); color: var(--ink);
    font: 15px/1.5 -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, sans-serif; -webkit-font-smoothing: antialiased; }
  .hero { background: var(--hero); color: #fff; padding: 30px 0 62px; }
  .hero-in { max-width: 1180px; margin: 0 auto; padding: 0 20px; display: flex; align-items: center; justify-content: space-between; gap: 20px; flex-wrap: wrap; }
  .hero h1 { font-size: 26px; font-weight: 700; margin: 0; letter-spacing: -.02em; }
  .hero p { margin: 2px 0 0; font-size: 14px; color: rgba(255, 255, 255, .72); }
  .hero-side { display: flex; align-items: center; gap: 22px; flex-wrap: wrap; }
  .hero-bal span { display: block; font-size: 12px; font-weight: 600; letter-spacing: .05em; text-transform: uppercase; color: rgba(255, 255, 255, .72); }
  .hero-bal strong { display: block; font-size: 26px; font-weight: 700; letter-spacing: -.01em; font-variant-numeric: tabular-nums; }
  .theme-btn { border: 1px solid rgba(255, 255, 255, .35); background: rgba(255, 255, 255, .12); color: #fff; padding: 9px 16px; border-radius: 999px;
    font: inherit; font-size: 14px; font-weight: 600; cursor: pointer; transition: background .15s; white-space: nowrap; }
  .theme-btn:hover { background: rgba(255, 255, 255, .24); }
  .theme-btn:focus-visible { outline: 2px solid #fff; outline-offset: 2px; }
  .wrap { max-width: 1180px; margin: -38px auto 0; padding: 0 20px 64px; }
  .tabs { display: flex; gap: 4px; margin-bottom: 18px; flex-wrap: wrap; background: var(--card); border: 1px solid var(--line); border-radius: 14px; padding: 6px; box-shadow: var(--shadow); }
  .tab { flex: 1 1 auto; border: 0; background: transparent; color: var(--muted);
    padding: 11px 18px; border-radius: 10px; font: inherit; font-weight: 600; cursor: pointer; transition: background .15s, color .15s; white-space: nowrap; }
  .tab:hover { background: var(--row-hover); color: var(--ink); }
  .tab[aria-selected="true"] { background: var(--accent); color: var(--on-accent); }
  .panel { display: none; }
  .panel.active { display: block; }
  .card { background: var(--card); border: 1px solid var(--line); border-radius: 16px; padding: 24px; box-shadow: var(--shadow); }
  .grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 16px; }
  label { display: block; font-size: 13px; font-weight: 600; color: var(--muted); margin-bottom: 6px; }
  .field { position: relative; }
  input, select { width: 100%; padding: 11px 12px; border: 1px solid var(--line-strong); border-radius: 10px;
    font: inherit; color: var(--ink); background: var(--field); transition: border-color .15s, box-shadow .15s; }
  input::placeholder { color: var(--muted); opacity: .75; }
  input:focus, select:focus { outline: 0; border-color: var(--accent); box-shadow: 0 0 0 3px var(--accent-soft); }
  input[readonly] { background: var(--field-ro); color: var(--muted); border-color: var(--line); }
  .suffix { position: absolute; right: 12px; top: calc(50% + 12px); transform: translateY(-50%);
    color: var(--muted); pointer-events: none; font-size: 14px; }
  .has-suffix input { padding-right: 36px; }
  .results { display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 14px; margin-top: 22px; }
  .res { border: 1px solid var(--line); border-radius: 14px; padding: 16px 18px; background: var(--card-2); }
  .res span { display: block; font-size: 12px; color: var(--muted); font-weight: 600; text-transform: uppercase; letter-spacing: .05em; }
  .res strong { display: block; font-size: 24px; font-weight: 700; margin-top: 4px; letter-spacing: -.01em; font-variant-numeric: tabular-nums; }
  .res.total { background: var(--hero); border-color: transparent; }
  .res.total span { color: rgba(255, 255, 255, .78); }
  .res.total strong { color: #fff; }
  .res.total.neg { background: linear-gradient(120deg, #6e1a10, #b13322); }
  .actions { display: flex; gap: 10px; margin-top: 20px; flex-wrap: wrap; align-items: center; }
  .btn { border: 1px solid var(--accent); background: var(--accent); color: var(--on-accent); padding: 10px 18px;
    border-radius: 10px; font: inherit; font-weight: 600; cursor: pointer; transition: background .15s, border-color .15s, color .15s; }
  .btn:hover { background: var(--accent-hover); border-color: var(--accent-hover); }
  .btn.ghost { background: transparent; color: var(--accent); border-color: var(--line-strong); }
  .btn.ghost:hover { background: var(--accent-soft); border-color: var(--accent); color: var(--accent); }
  .btn.small { padding: 7px 13px; font-size: 14px; }
  .editing-tag { color: var(--warn); font-weight: 600; font-size: 14px; }
  .records { margin-top: 28px; }
  .records h2 { font-size: 18px; font-weight: 700; letter-spacing: -.01em; margin: 0 0 12px; display: flex; justify-content: space-between; align-items: center; gap: 10px; flex-wrap: wrap; }
  .h-actions { display: flex; gap: 8px; flex-wrap: wrap; }
  .filters { display: flex; gap: 8px; flex-wrap: wrap; margin-bottom: 12px; align-items: center; }
  .filters input, .filters select { width: auto; padding: 8px 12px; font-size: 14px; }
  .filters input[type="search"] { min-width: 220px; flex: 1; }
  .chips { display: flex; gap: 6px; flex-wrap: wrap; }
  .chip { border: 1px solid var(--line-strong); background: transparent; color: var(--ink); border-radius: 999px; padding: 6px 13px; font: inherit; font-size: 14px; font-weight: 500; cursor: pointer; transition: background .15s; }
  .chip:hover { background: var(--row-hover); }
  .chip[aria-pressed="true"] { background: var(--chip-on); color: var(--on-chip); border-color: var(--chip-on); }
  .table-wrap { overflow: auto; border: 1px solid var(--line); border-radius: 14px; background: var(--card); box-shadow: var(--shadow); }
  .records .table-wrap { max-height: 72vh; }
  table { width: 100%; border-collapse: separate; border-spacing: 0; font-variant-numeric: tabular-nums; }
  th, td { padding: 10px 14px; text-align: left; border-bottom: 1px solid var(--line); white-space: nowrap; font-size: 14px; }
  th { font-size: 12px; font-weight: 600; color: var(--muted); text-transform: uppercase; letter-spacing: .05em; background: var(--card-2); position: sticky; top: 0; z-index: 1; }
  tbody tr:hover td { background: var(--row-hover); }
  td.num, th.num { text-align: right; }
  td.wrap-cell { white-space: normal; min-width: 220px; }
  tfoot td { font-weight: 700; border-bottom: 0; border-top: 1px solid var(--line-strong); background: var(--card-2); position: sticky; bottom: 0; }
  tr.sub td { background: var(--card-2); font-weight: 600; }
  .empty { padding: 22px; color: var(--muted); text-align: center; }
  .del, .edit { background: none; border: 0; cursor: pointer; font: inherit; font-size: 14px; padding: 0 4px; }
  .del:hover, .edit:hover { text-decoration: underline; }
  .del { color: var(--danger); }
  .edit { color: var(--accent); }
  td.debit { color: var(--danger); }
  td.remark { white-space: normal; min-width: 240px; font-size: 13px; color: var(--muted); }
  td.remark .xl { color: var(--warn); }
  .muted { color: var(--muted); }
  .tag { display: inline-block; font-size: 12px; font-weight: 500; padding: 2px 8px; border-radius: 999px; background: var(--card-2); color: var(--muted); }
  .tag.warn { background: var(--warn-soft); color: var(--warn); }
  .tag.bad { background: var(--danger-soft); color: var(--danger); }
  .tag.good { background: var(--accent-soft); color: var(--accent); }
  .note { margin: 0 0 12px; padding: 10px 14px; border-radius: 10px; background: var(--accent-soft); color: var(--accent); font-size: 14px; }
  .note.warn { background: var(--warn-soft); color: var(--warn); }
  .note ul { margin: 6px 0 0; padding-left: 18px; }
  .info { margin-top: 20px; background: var(--card-2); border: 1px solid var(--line); border-radius: 14px; padding: 16px 18px; display: grid; grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); gap: 14px; }
  .info span { display: block; font-size: 12px; color: var(--muted); font-weight: 600; }
  .info b { font-variant-numeric: tabular-nums; }
  .banner { background: var(--card); border: 1px solid var(--accent); border-radius: 14px; padding: 16px 18px; margin-bottom: 18px; display: flex; gap: 12px; align-items: center; flex-wrap: wrap; box-shadow: var(--shadow); }
  .banner p { margin: 0; flex: 1; min-width: 260px; }
  .inline-select { width: auto; padding: 4px 8px; font-size: 14px; }
  dialog { border: 1px solid var(--line); border-radius: 16px; padding: 0; width: min(900px, calc(100vw - 32px)); max-height: calc(100vh - 48px); color: var(--ink); background: var(--card); }
  dialog::backdrop { background: rgba(5, 12, 16, .55); }
  .imp-head { padding: 18px 22px; border-bottom: 1px solid var(--line); }
  .imp-head h3 { margin: 0; font-size: 18px; }
  .imp-head p { margin: 4px 0 0; color: var(--muted); font-size: 14px; }
  .imp-body { padding: 18px 22px; display: grid; gap: 14px; }
  .imp-sheet { border: 1px solid var(--line); border-radius: 12px; padding: 14px; display: grid; gap: 12px; }
  .imp-sheet .table-wrap { box-shadow: none; }
  .imp-top { display: flex; justify-content: space-between; align-items: baseline; }
  .imp-top span { color: var(--muted); font-size: 13px; }
  .imp-map { display: grid; grid-template-columns: repeat(auto-fit, minmax(190px, 1fr)); gap: 10px; }
  .imp-map label { margin: 0; }
  .imp-map select { margin-top: 6px; padding: 8px 10px; }
  .imp-sheet th, .imp-sheet td { padding: 7px 10px; font-size: 13px; }
  .imp-foot { padding: 14px 22px; border-top: 1px solid var(--line); display: flex; gap: 10px; align-items: center; flex-wrap: wrap; }
  .imp-foot .spacer { flex: 1; }
  .imp-foot label { display: flex; gap: 8px; align-items: center; margin: 0; font-weight: 500; color: var(--ink); font-size: 14px; }
  .imp-foot input { width: auto; box-shadow: none; }
  @media (max-width: 640px) {
    .hero { padding: 22px 0 56px; }
    .hero-side { width: 100%; justify-content: space-between; }
    .card { padding: 18px; }
    .tab { padding: 10px 12px; }
    .grid { grid-template-columns: 1fr; }
    .grid > div { grid-column: auto !important; }
  }
  @media print {
    :root, :root[data-theme="dark"] { color-scheme: light; --bg: #fff; --card: #fff; --card-2: #f5f5f5; --ink: #000; --muted: #444; --line: #ccc; --line-strong: #999; --danger: #a00; --warn: #850; --accent: #063; --accent-soft: #eee; --warn-soft: #eee; --shadow: none; }
    .hero, .tabs, .actions, .del, .edit, .h-actions, .no-print, .note, .banner, .filters { display: none !important; }
    .wrap { margin-top: 0; }
    th, tfoot td { position: static; }
    .records .table-wrap { max-height: none; overflow: visible; }
  }