:root{font-family:system-ui,-apple-system,"Segoe UI",sans-serif;color:#183247;background:#f3f6fa;font-size:16px;--blue:#0b5fa8;--ink:#083a66;--line:#dbe3eb}*{box-sizing:border-box}body{margin:0}header{background:var(--ink);color:#fff;display:flex;justify-content:space-between;align-items:center;padding:22px max(24px,calc((100vw - 1180px)/2));gap:20px}.brand{display:flex;gap:14px;color:inherit;text-decoration:none;align-items:center;font-weight:650}.brand>span{background:#fff;color:var(--ink);padding:14px 10px;border-radius:9px;letter-spacing:-1px}.brand small{display:block;font-weight:400;opacity:.75;margin-top:3px}.local-badge{font-size:.875rem;border:1px solid #49718f;padding:8px 12px;border-radius:6px}main{max-width:1180px;margin:auto;padding:36px 24px}.page-title{display:flex;justify-content:space-between;align-items:center;gap:20px;margin-bottom:30px}.eyebrow{font-size:.75rem;letter-spacing:1.5px;font-weight:700;color:var(--blue);margin:0 0 8px}h1{font-size:2rem;letter-spacing:-1px;margin:0 0 6px}p{line-height:1.6;margin:8px 0;color:#536779}h2{font-size:1.35rem;letter-spacing:-.4px;margin:0}h3{margin:0}nav{display:grid;grid-template-columns:repeat(4,1fr);gap:0;background:#e5edf5;border-radius:10px;padding:5px;margin-bottom:24px}button{font:inherit;cursor:pointer;border:0;border-radius:7px;padding:11px 17px;font-weight:600}button:disabled{opacity:.45;cursor:default}nav button{background:transparent;color:#526779;text-align:left;padding:14px 12px}nav button[aria-current]{background:#fff;color:var(--ink);box-shadow:0 2px 8px #19324a0b}nav b{border:1px solid #b9cddf;border-radius:50%;display:inline-grid;place-items:center;width:26px;height:26px;margin-right:6px;font-size:.85rem}nav button[aria-current] b{background:var(--blue);color:#fff;border-color:var(--blue)}.step{background:white;border:1px solid var(--line);border-radius:12px;padding:30px}.section-heading{display:flex;justify-content:space-between;align-items:start;gap:20px;margin-bottom:24px}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px}.form-grid label,.toolbar label{display:flex;flex-direction:column;font-size:.9rem;font-weight:600;gap:8px}input,select{font:inherit;color:#183247;background:white;border:1px solid #b9cbdc;border-radius:6px;padding:12px;min-width:0;width:100%;font-weight:400;min-height:47px}input:focus,select:focus{outline:3px solid #bedcf5;border-color:var(--blue)}button:focus-visible,a:focus-visible,summary:focus-visible{outline:3px solid #72b5eb;outline-offset:3px}small,.small{font-size:.825rem;line-height:1.5;font-weight:400;color:#617487}.optional{font-size:.8rem;color:#6d7e8c;font-weight:400}.tag{padding:6px 11px;background:#e9f2fa;border-radius:5px;font-size:.85rem;color:var(--ink);white-space:nowrap}.info{background:#f1f6fb;border-left:3px solid var(--blue);padding:18px 20px;margin-top:26px;font-size:.9rem}.info p:last-child{margin-bottom:0}.info .form-grid{margin:18px 0}.actions{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-top:28px}.actions .primary:last-child{margin-left:auto}.primary{background:var(--blue);color:#fff}.primary:hover{background:#084d89}.secondary{background:#eef3f8;color:var(--ink);border:1px solid #c9d7e4}.source-options{display:flex;gap:12px;margin-bottom:28px}.source-options button{background:white;border:1px solid #cbd8e4;color:#536779}.source-options .selected{border:2px solid var(--blue);color:var(--blue);padding:10px 16px;background:#f3f8fd}.upload{border:2px dashed #b4c9db;text-align:center;padding:30px;border-radius:8px;background:#f8fbfe}.file-button{position:relative;display:inline-block;color:white;background:var(--blue);padding:11px 15px;border-radius:6px;cursor:pointer;margin:10px 5px;font-size:.9rem;font-weight:600}.file-button.secondary{background:#eef3f8;color:var(--ink)}.file-button input{position:absolute;inset:0;opacity:0;cursor:pointer;width:100%;height:100%}.file-button:focus-within{outline:3px solid #72b5eb}progress{width:100%;margin-top:20px}details{margin:20px 0;font-size:.9rem}summary{cursor:pointer;font-weight:600;padding:6px 0}#message{padding:14px 18px;background:#fff5dc;border:1px solid #e0c98b;border-radius:6px;margin-bottom:20px;font-size:.9rem;color:#644a0b}.metrics{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:24px 0}.metric{background:#f7fafc;border:1px solid var(--line);padding:20px;border-radius:8px}.metric span{font-size:.85rem;display:block;color:#60778b}.metric strong{font-size:1.5rem;letter-spacing:-.5px;display:block;margin:8px 0;color:var(--ink)}.metric small{display:block}.toolbar{display:grid;grid-template-columns:2fr 1fr;gap:20px;margin-top:25px}.table-scroll{overflow:auto}table{border-collapse:collapse;width:100%;font-size:.875rem}th{text-align:left;background:#f0f4f8;color:#536779;font-weight:600;padding:12px;white-space:nowrap}td{border-bottom:1px solid var(--line);padding:12px;vertical-align:top}td:nth-last-child(-n+2){white-space:nowrap;text-align:right}td small{display:block;font-size:.75rem;overflow-wrap:anywhere}td .status{display:inline-block;font-size:.75rem;background:#e7eff7;border-radius:4px;padding:3px 6px;margin-bottom:5px}#warning-list{max-height:240px;overflow:auto;overflow-wrap:anywhere}.check{display:flex;gap:14px;padding:20px;background:#edf5fc;border:1px solid #c4dcec;border-radius:8px;margin-bottom:28px;cursor:pointer}.check input{width:20px;min-height:20px;align-self:flex-start;margin-top:3px}.check small{display:block;margin-top:5px}#result{margin-top:30px;border-top:2px solid #dce7f0;padding-top:25px}#result .result-heading{display:flex;align-items:center;justify-content:space-between;gap:20px}.projection{background:#fff6df;color:#70521a;border-radius:5px;padding:6px 10px;font-size:.85rem}.stale{background:#fff3d2;padding:14px;border-radius:5px}footer{font-size:.8rem;color:#6a7e90;display:flex;justify-content:space-between;padding:24px 0;gap:20px}[hidden]{display:none!important}@media(max-width:760px){header{padding:18px 20px}.local-badge{display:none}main{padding:24px 16px}.page-title{align-items:start;flex-direction:column}h1{font-size:1.7rem}nav{grid-template-columns:1fr 1fr}nav button{font-size:.85rem}.step{padding:22px 18px}.form-grid,.metrics,.toolbar{grid-template-columns:1fr}.section-heading{flex-wrap:wrap}.source-options{flex-direction:column}.actions{flex-wrap:wrap}footer{flex-direction:column} .metric strong{font-size:1.6rem}}@media print{header,nav,button,.actions,footer{display:none}.step{border:0}main{padding:0}.metrics{grid-template-columns:repeat(3,1fr)}}
.tax-title{margin-top:24px}
.activity-row{display:grid;grid-template-columns:2fr 1.3fr 1fr auto;gap:12px;align-items:end;margin:18px 0}.activity-row label{font-size:.875rem;display:grid;gap:8px}.comparison-panel{padding:22px;border:1px solid #c9d7e4;border-radius:8px;margin-bottom:28px}.comparison-panel .form-grid{margin:24px 0}.row-select{width:20px;min-height:20px}.item-line{display:flex;gap:8px;margin:12px 0;align-items:flex-start;min-width:280px}.item-line input{width:18px;min-height:18px}.item-line small{max-width:500px}.review-controls .info{margin-top:10px}#regime-result{margin-top:22px}#regime-result li{line-height:1.6;margin-bottom:8px}@media(max-width:760px){.activity-row{grid-template-columns:1fr 1fr}.activity-row label:first-child{grid-column:1/-1}}

#original-title{margin-bottom:16px}#audited-results{margin:24px 0}#audited-results .metrics{margin-top:16px}#audited-results .metric{background:#e8f5ef;border:1px solid #86bea4}#audited-results strong{font-size:1.75rem;color:#075b39}#audit-filters{margin-top:24px}

nav{grid-template-columns:repeat(3,1fr)}#movement{margin-top:30px;border-top:1px solid var(--line);padding-top:24px}.field-reference{background:#eff5fa;padding:12px;border-radius:6px;margin-top:8px}.field-reference small{display:block;line-height:1.5}.field-reference button{font-size:.78rem;padding:7px 10px;margin:8px 6px 0 0}@media(max-width:760px){nav{grid-template-columns:1fr}}