:root{
  --bg:#f4f2ec; --surface:#fff; --sunk:#ece9e1; --line:#dcd8cd; --ink:#17211d; --muted:#5f6a64;
  --brand:#14211c; --on-brand:#f4f2ec; --accent:#1f7a55; --accent-ink:#fff; --accent-soft:#dcefe5;
  --in:#1f7a55; --out:#a6461f; --warn:#8a5a00; --warn-soft:#f8ecd2; --bad:#b03030;
  --radius:14px; --shadow:0 1px 2px rgba(20,33,28,.05),0 8px 24px rgba(20,33,28,.06);
  --font:ui-sans-serif,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
  color-scheme:light;
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --bg:#0f1513; --surface:#18201d; --sunk:#202a26; --line:#2e3a35; --ink:#eef2ef; --muted:#a3b0aa;
  --brand:#0b100e; --on-brand:#eef2ef; --accent:#5fcf9c; --accent-ink:#0b100e; --accent-soft:#1d3a2d;
  --in:#5fcf9c; --out:#f0946a; --warn:#f2c46b; --warn-soft:#3a2e14; --bad:#f39393;
  --shadow:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.25); color-scheme:dark }}
:root[data-theme="dark"]{
  --bg:#0f1513; --surface:#18201d; --sunk:#202a26; --line:#2e3a35; --ink:#eef2ef; --muted:#a3b0aa;
  --brand:#0b100e; --on-brand:#eef2ef; --accent:#5fcf9c; --accent-ink:#0b100e; --accent-soft:#1d3a2d;
  --in:#5fcf9c; --out:#f0946a; --warn:#f2c46b; --warn-soft:#3a2e14; --bad:#f39393;
  --shadow:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.25); color-scheme:dark }
*{box-sizing:border-box}
html,body{margin:0}
body{background:var(--bg);color:var(--ink);font:15px/1.5 var(--font);font-variant-numeric:tabular-nums;-webkit-font-smoothing:antialiased}
button,input,select,textarea{font:inherit;color:inherit}
button{cursor:pointer}
:focus-visible{outline:2px solid var(--accent);outline-offset:2px}
a{color:var(--accent)}
.wrap{max-width:960px;margin:0 auto;padding:0 max(16px,env(safe-area-inset-left)) 96px}
h1,h2,h3{margin:0;line-height:1.2;letter-spacing:-.01em}
h2{font-size:17px}
.muted{color:var(--muted)}
.small{font-size:13px}

/* top bar */
.top{background:var(--brand);color:var(--on-brand);padding-top:env(safe-area-inset-top)}
.top .wrap{display:flex;align-items:center;gap:12px;padding-top:14px;padding-bottom:14px}
.logo{display:flex;align-items:center;gap:10px;font-weight:700;font-size:18px;letter-spacing:-.02em}
.logo svg{width:26px;height:26px}
.top .sp{flex:1}
.year{width:auto;min-height:36px;background:transparent;border:1px solid rgba(255,255,255,.25);border-radius:999px;padding:6px 12px;color:var(--on-brand)}
.year option{color:#17211d}
.tabs{display:flex;gap:4px;overflow-x:auto;scrollbar-width:none}
.tabs button{background:none;border:0;color:rgba(244,242,236,.7);padding:10px 12px 12px;border-bottom:2px solid transparent;white-space:nowrap}
.tabs button[aria-current="page"]{color:var(--on-brand);border-color:var(--accent)}

/* cards */
.grid{display:grid;gap:12px;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));margin-top:16px}
.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:16px;box-shadow:var(--shadow)}
.stat .k{font-size:13px;color:var(--muted)}
.stat .v{font-size:26px;font-weight:700;letter-spacing:-.02em;margin-top:2px}
.stat .h{font-size:13px;color:var(--muted);margin-top:2px}
.hero{background:var(--accent-soft);border-color:transparent}
.hero .v{color:var(--accent)}
.section{margin-top:20px}
.section>h2{margin:0 0 8px}
.note{background:var(--warn-soft);color:var(--ink);border-radius:var(--radius);padding:12px 14px;margin-top:12px;font-size:14px}
.note b{color:var(--warn)}

/* lists */
.list{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow)}
.row{display:grid;grid-template-columns:76px 1fr auto;gap:12px;align-items:center;padding:12px 14px;border-top:1px solid var(--line);width:100%;text-align:left;background:none;border-left:0;border-right:0;border-bottom:0}
.row:first-child{border-top:0}
.row:hover{background:var(--sunk)}
.row .d{font-size:13px;color:var(--muted)}
.row .t{font-weight:600;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.row .s{font-size:13px;color:var(--muted);overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.row .a{font-weight:700;text-align:right}
.row .a.in{color:var(--in)} .row .a.out{color:var(--out)}
.pill{display:inline-block;font-size:12px;padding:1px 8px;border-radius:999px;background:var(--sunk);color:var(--muted);margin-left:6px;font-weight:500}
.pill.due{background:var(--warn-soft);color:var(--warn)}
.empty{padding:28px 16px;text-align:center;color:var(--muted)}
table.cats{width:100%;border-collapse:collapse}
table.cats td{padding:8px 0;border-top:1px solid var(--line)}
table.cats tr:first-child td{border-top:0}
table.cats td:last-child{text-align:right;font-weight:600}
.toolbar{display:flex;gap:8px;flex-wrap:wrap;align-items:center;margin-top:16px}
.toolbar .sp{flex:1}
.search{flex:1;min-width:160px}

/* forms */
label{display:block;font-size:13px;font-weight:600;margin:12px 0 4px}
input,select,textarea{width:100%;background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:10px 12px;min-height:44px}
textarea{min-height:64px;resize:vertical}
.two{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:6px;min-height:42px;padding:0 16px;border-radius:999px;border:1px solid var(--line);background:var(--surface);font-weight:600}
.btn.primary{background:var(--accent);color:var(--accent-ink);border-color:var(--accent)}
.btn.danger{color:var(--bad)}
.btn.ghost{border-color:transparent;background:transparent}
.seg{display:flex;background:var(--sunk);border-radius:999px;padding:3px;gap:2px}
.seg button{flex:1;border:0;background:none;border-radius:999px;padding:8px 10px;font-weight:600;color:var(--muted)}
.seg button[aria-pressed="true"]{background:var(--surface);color:var(--ink);box-shadow:var(--shadow)}
.hint{font-size:13px;color:var(--muted);margin-top:4px}
.err{color:var(--bad);font-size:14px;margin-top:10px;min-height:1em}
.fab{position:fixed;right:max(16px,env(safe-area-inset-right));bottom:max(16px,env(safe-area-inset-bottom));z-index:5;box-shadow:0 8px 24px rgba(0,0,0,.2);min-height:52px;padding:0 22px;font-size:16px}

/* sheet */
.veil{position:fixed;inset:0;background:rgba(10,15,13,.45);z-index:20;display:flex;align-items:flex-end;justify-content:center}
.sheet{background:var(--bg);width:100%;max-width:560px;max-height:92vh;overflow:auto;border-radius:20px 20px 0 0;padding:18px 18px calc(18px + env(safe-area-inset-bottom))}
@media (min-width:700px){.veil{align-items:center}.sheet{border-radius:20px}}
.sheet header{display:flex;align-items:center;gap:8px;margin-bottom:8px}
.sheet header h2{flex:1}
.actions{display:flex;gap:8px;margin-top:18px;flex-wrap:wrap}
.actions .sp{flex:1}
.receipt img{max-width:100%;border-radius:10px;border:1px solid var(--line);margin-top:8px}

/* sign in */
.gate{min-height:100vh;display:grid;place-items:center;padding:24px 16px;background:var(--brand)}
.gate .card{width:100%;max-width:400px;padding:24px}
.gate .logo{color:var(--ink);margin-bottom:6px}
.gate p{margin:6px 0 0}

#toast{position:fixed;left:50%;bottom:24px;transform:translate(-50%,120px);background:var(--ink);color:var(--bg);padding:10px 16px;border-radius:999px;transition:transform .2s;z-index:30;font-weight:600;max-width:90vw}
#toast.on{transform:translate(-50%,0)}
@media (prefers-reduced-motion:reduce){#toast{transition:none}}

@media (max-width:520px){.two{grid-template-columns:1fr}.stat .v{font-size:22px}.row{grid-template-columns:58px 1fr auto;gap:10px}}

/* printed summary for an accountant or for filling in the return */
@media print{
  .top,.fab,.toolbar,#toast,.noprint{display:none!important}
  body{background:#fff;color:#000}
  .card,.list{box-shadow:none;border-color:#bbb}
  .printhead{display:block!important}
}
.printhead{display:none;margin:16px 0}
@media (max-width:520px){.tabs{gap:0}.tabs button{flex:1;padding:10px 6px 12px;font-size:14px}}
#toast:empty{display:none}
.btn{white-space:nowrap}