:root{--navy:#0b2447;--blue:#155eef;--blue2:#eaf1ff;--gold:#f4b400;--ink:#172033;--muted:#667085;--line:#d9e0ea;--bg:#f4f7fb;--white:#fff;--green:#067647;--greenbg:#ecfdf3;--red:#b42318;--redbg:#fef3f2;--amber:#b54708;--amberbg:#fffaeb}*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--ink);font:15px/1.55 "Segoe UI",Arial,sans-serif}.topbar{height:68px;background:var(--navy);color:#fff;display:flex;align-items:center;justify-content:space-between;padding:0 5vw;box-shadow:0 3px 16px #0b24472b}.brand{display:flex;align-items:center;gap:11px;color:#fff;text-decoration:none}.brand span,.brand-mark{display:grid;place-items:center;width:40px;height:40px;border-radius:12px;background:var(--gold);color:var(--navy);font-weight:900}.topbar nav{display:flex;align-items:center;gap:22px}.topbar nav a{color:#e8eef8;text-decoration:none;font-weight:600}.user-chip{padding:7px 12px;border:1px solid #ffffff38;border-radius:999px}.container{width:min(1180px,92vw);margin:30px auto 70px}.page-head{display:flex;justify-content:space-between;align-items:flex-start;gap:20px;margin-bottom:20px}.page-head h1{margin:0 0 5px;font-size:28px}.muted,.help{color:var(--muted)}.help{font-size:13px}.card{background:#fff;border:1px solid #e7ebf2;border-radius:16px;padding:22px;box-shadow:0 8px 24px #102a560a;margin-bottom:20px}.card h2,.card h3{margin-top:0}.actions{display:flex;gap:10px;flex-wrap:wrap}.btn{display:inline-flex;align-items:center;justify-content:center;gap:7px;border:0;border-radius:9px;padding:10px 16px;text-decoration:none;font-weight:700;cursor:pointer;font:inherit}.btn-primary{background:var(--blue);color:#fff}.btn-secondary{background:#fff;color:var(--navy);border:1px solid var(--line)}.btn-danger{background:var(--red);color:#fff}.btn-small{padding:7px 11px;font-size:13px}.table-wrap{overflow:auto;border:1px solid var(--line);border-radius:12px}table{width:100%;border-collapse:collapse;background:#fff}th,td{padding:12px 14px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}th{background:#f7f9fc;color:#344054;font-size:13px;text-transform:none}tr:last-child td{border-bottom:0}.number{text-align:right;white-space:nowrap}.comparison-table th:not(:first-child),.comparison-table td:not(:first-child){min-width:175px;text-align:right}.comparison-table td:first-child{font-weight:650;min-width:270px}.comparison-table input{min-width:145px;text-align:right}.strong-row td{font-weight:800;background:#f9fbff}.alert{padding:12px 15px;border-radius:10px;margin:12px 0}.alert-success{color:var(--green);background:var(--greenbg);border:1px solid #abefc6}.alert-danger{color:var(--red);background:var(--redbg);border:1px solid #fecdca}.alert-warning{color:var(--amber);background:var(--amberbg);border:1px solid #fedf89}.badge{display:inline-block;padding:5px 9px;border-radius:999px;font-size:12px;font-weight:800}.badge-success{color:var(--green);background:var(--greenbg)}.badge-danger{color:var(--red);background:var(--redbg)}.badge-warning{color:var(--amber);background:var(--amberbg)}.badge-primary{color:#175cd3;background:#eff8ff}.badge-muted{color:#475467;background:#f2f4f7}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:17px}.form-grid .full{grid-column:1/-1}label{display:grid;gap:6px;font-weight:700;color:#344054}input,textarea,select{width:100%;border:1px solid #cfd7e3;border-radius:9px;padding:10px 11px;font:inherit;color:var(--ink);background:#fff}textarea{min-height:100px;resize:vertical}input:focus,textarea:focus,select:focus{outline:3px solid #155eef18;border-color:var(--blue)}.auth-body{min-height:100vh;display:grid;place-items:center;background:linear-gradient(135deg,#071a35,#123967)}.auth-card{width:min(430px,92vw);background:#fff;border-radius:20px;padding:32px;box-shadow:0 25px 70px #0006}.wide-card{width:min(700px,94vw)}.auth-card .brand-mark{margin-bottom:18px}.auth-card h1{margin:0}.stack-form{display:grid;gap:16px;margin-top:22px}.full-button{display:flex;margin-top:12px}.stat-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:15px;margin-bottom:20px}.stat{background:#fff;border:1px solid #e7ebf2;border-radius:14px;padding:18px}.stat strong{font-size:27px;display:block;color:var(--navy)}.case-meta{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}.case-meta div{padding:12px;background:#f8fafc;border-radius:10px}.case-meta small{display:block;color:var(--muted)}.tabs{display:flex;gap:8px;margin-bottom:20px;border-bottom:1px solid var(--line)}.tabs a{padding:10px 14px;text-decoration:none;color:#475467;font-weight:700}.tabs a.active{color:var(--blue);border-bottom:3px solid var(--blue)}.section-label{display:flex;justify-content:space-between;align-items:center;gap:10px}.finding{font-family:Georgia,"Times New Roman",serif;font-size:16px;line-height:1.7}.finding h2{font-family:"Segoe UI",Arial,sans-serif;font-size:19px}.finding table{font-family:"Segoe UI",Arial,sans-serif;font-size:14px;margin:16px 0}.finding .legal{font-weight:700}.footer{text-align:center;color:var(--muted);padding:25px}.checkbox{display:flex;align-items:center;gap:8px}.checkbox input{width:auto}.nowrap{white-space:nowrap}@media(max-width:760px){.topbar{height:auto;padding:14px 4vw;align-items:flex-start}.topbar nav{gap:11px;flex-wrap:wrap;justify-content:flex-end}.user-chip{display:none}.form-grid,.stat-grid,.case-meta{grid-template-columns:1fr}.page-head{display:block}.page-head .actions{margin-top:12px}.comparison-table td:first-child{min-width:210px}}@media print{body{background:#fff}.no-print{display:none!important}.container{width:100%;margin:0}.card{border:0;box-shadow:none;padding:0}.finding{font-size:12pt}.table-wrap{overflow:visible;border:0}th,td{border:1px solid #777}.finding + .finding{page-break-before:always}}

.print-only{display:none}

@media print{
    @page{size:Letter portrait;margin:.52in .65in .55in .65in}
    html,body{background:#fff;color:#000;font-family:Arial,sans-serif;font-size:11pt;line-height:1.25}
    .print-only{display:block!important}
    .container{width:100%;max-width:none;margin:0;padding:0}
    .notice-document-head{font-size:11pt}
    .tra-letterhead{display:block;width:100%;height:auto;margin:0 auto .08in;image-rendering:auto}
    .notice-department{text-align:center;font-weight:700;margin:.03in 0 .18in}
    .notice-ref-date{display:flex;justify-content:space-between;gap:.3in;font-weight:700;margin-bottom:.12in}
    .notice-recipient{margin-bottom:.12in}
    .notice-recipient div:first-child{font-weight:700}
    .notice-subject{text-align:center;font-weight:700;margin:.06in 0}
    .notice-document-head p,.finding p{margin:.07in 0;text-align:justify}
    .notice-document-head h1{font-size:11pt;margin:.12in 0 .04in;font-weight:700}
    .section-heading{font-family:Arial,sans-serif;font-size:11pt;margin:.15in 0 .04in;font-weight:700;break-after:avoid}
    .card.finding{margin:0 0 .14in;border:0;border-radius:0;box-shadow:none;padding:0;font-family:Arial,sans-serif;font-size:11pt;line-height:1.25}
    .finding h2{font-family:Arial,sans-serif;font-size:11pt;margin:.12in 0 .03in;font-weight:700;break-after:avoid}
    .finding .section-label{display:block}
    .finding .table-wrap{overflow:visible;border:0;border-radius:0;margin:.04in 0 .09in}
    .finding table{table-layout:fixed;width:100%;margin:0;font-family:Arial,sans-serif;font-size:10.5pt;border-collapse:collapse}
    .finding th,.finding td{border:1px solid #000;padding:2px 6px;line-height:1.15;vertical-align:middle}
    .finding th{background:#c9c39e;color:#000;font-weight:700}
    .finding th:first-child,.finding td:first-child{width:44%;text-align:left;min-width:0}
    .finding th:not(:first-child),.finding td:not(:first-child){min-width:0;text-align:right}
    .finding td:first-child{font-weight:400}
    .finding .strong-row td{background:#d8d4bc;font-weight:700}
    .finding + .finding{page-break-before:auto}
    .finding strong,.notice-document-head p strong{font-weight:700}
    .notice-ending{margin-top:.15in;break-inside:avoid}
    .notice-motto{text-align:center;font-weight:700;font-style:italic;margin:.1in 0 .25in}
    .notice-signature{display:block!important;width:100%!important;text-align:center!important}
    .notice-signature .signature-name{display:block!important;width:100%!important;margin:0 0 .04in!important;text-align:center!important;font-weight:400}
    .notice-signature .signature-office{display:block!important;width:100%!important;margin:0!important;text-align:center!important;font-weight:700;line-height:1.15}
}

/* Phase 8.18: stable workpaper layout and officer-controlled navigation */
body:not(.login-page) .container{max-width:none}
.page-head{padding:4px 2px 2px}.page-head h1{letter-spacing:-.02em;color:#101828}
.card:not(.finding){border-color:#dfe5ee;box-shadow:0 10px 28px rgba(16,42,86,.055)}
.card:not(.finding)>:last-child{margin-bottom:0}
.tabs{overflow-x:auto;scrollbar-width:thin;white-space:nowrap;background:#fff;border:1px solid #e2e7ef;border-radius:12px;padding:0 8px;box-shadow:0 4px 14px rgba(16,42,86,.035)}
.tabs a{flex:0 0 auto;border-bottom:3px solid transparent}.tabs a:hover{color:var(--blue);background:#f7f9fc}
.table-wrap{background:#fff;box-shadow:inset 0 0 0 1px rgba(217,224,234,.2)}
.comparison-table thead th{position:sticky;top:0;z-index:2;background:#eef2f7;color:#24324a}
.comparison-table tbody tr:hover:not(.strong-row) td{background:#fbfdff}
.comparison-table input,.comparison-table select{min-height:42px;border-color:#c7d0dd;background:#fff}
.comparison-table input:hover,.comparison-table select:hover{border-color:#98a6ba}
.table-tools{display:flex;justify-content:flex-end;align-items:center;gap:8px;margin-top:12px;padding-top:12px;border-top:1px dashed #d7dee9}
.workpaper-actions,.actions.no-print{margin:0 0 24px}
form>.actions.no-print{padding:14px 16px;background:#fff;border:1px solid #e1e7ef;border-radius:12px;box-shadow:0 6px 18px rgba(16,42,86,.045)}
.btn{min-height:42px;transition:transform .15s ease,box-shadow .15s ease,background .15s ease}.btn:hover{transform:translateY(-1px)}
.btn-primary:hover{box-shadow:0 7px 16px rgba(21,94,239,.22)}
.alert{box-shadow:0 4px 14px rgba(16,42,86,.045)}
html{scroll-behavior:smooth;scroll-padding-top:90px}
@media(max-width:760px){.container{width:min(96vw,1240px);margin-top:18px}.card{padding:16px;border-radius:13px}.tabs{border-radius:10px}.page-head h1{font-size:24px}.table-tools{justify-content:stretch}.table-tools .btn{width:100%}form>.actions.no-print{position:sticky;bottom:8px;z-index:8;box-shadow:0 10px 28px rgba(11,36,71,.18)}form>.actions.no-print .btn{flex:1}}
@media print{.table-tools{display:none!important}.comparison-table thead th{position:static}}

/* Phase 8.11 — Financial statement ratio and risk analysis */
.ocr-analysis-heading{display:flex;align-items:center;justify-content:space-between;gap:15px;margin:24px 0 10px;padding-top:18px;border-top:1px solid #e4e4e4}.ocr-analysis-heading small{color:#817400;font-weight:800;text-transform:uppercase;letter-spacing:.08em}.ocr-analysis-heading h3{margin:3px 0}.ocr-statement-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:9px;margin-bottom:20px}.ocr-statement{display:grid;grid-template-columns:28px 1fr;align-items:center;gap:2px 9px;padding:11px;border:1px solid #ddd;border-radius:9px;background:#fff}.ocr-statement>span{grid-row:1/3;display:grid;place-items:center;width:25px;height:25px;border-radius:50%;font-weight:900}.ocr-statement small{color:#777}.ocr-statement.detected{border-left:5px solid #079455}.ocr-statement.detected>span{background:#dcfae6;color:#067647}.ocr-statement.missing{border-left:5px solid #f79009}.ocr-statement.missing>span{background:#fef0c7;color:#b54708}.ocr-analysis-table{width:100%;border-collapse:collapse;background:#fff}.ocr-analysis-table th,.ocr-analysis-table td{padding:8px 10px;border:1px solid #bdbdbd}.ocr-analysis-table th{background:#f0edd8;text-align:left}.ocr-analysis-table th:not(:first-child),.ocr-analysis-table td.numeric{text-align:right;font-variant-numeric:tabular-nums}.ocr-risk-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-bottom:20px}.ocr-risk{padding:13px;border:1px solid #ddd;border-left-width:6px;border-radius:10px;background:#fff}.ocr-risk.risk-high{border-left-color:#d92d20}.ocr-risk.risk-medium{border-left-color:#f79009}.ocr-risk.risk-low{border-left-color:#079455}.ocr-risk-top{display:flex;align-items:center;gap:8px}.ocr-risk p{margin:8px 0 4px}.ocr-risk small{display:block;color:#667085;line-height:1.45}.ocr-risk a{display:inline-block;margin-top:9px;color:#111;font-weight:800;text-decoration:none}.risk-level{padding:3px 6px;border-radius:5px;background:#f2f4f7;font-size:10px;font-weight:900}.empty-state.compact{min-height:90px}@media(max-width:700px){.ocr-statement-grid,.ocr-risk-list{grid-template-columns:1fr}.ocr-analysis-heading{align-items:flex-start;flex-direction:column}}
.ratio-table th:nth-child(2),.ratio-table td:nth-child(2){min-width:230px;text-align:left}.ratio-missing{display:inline-block;padding:3px 6px;border-radius:5px;background:#fff0d5;color:#93370d;font-size:10px;font-weight:800;white-space:nowrap}.audit-focus-table{min-width:850px}.audit-focus-table th,.audit-focus-table td{text-align:left!important}.audit-focus-table th:nth-child(1){width:19%}.audit-focus-table th:nth-child(2){width:24%}.audit-focus-table th:nth-child(3){width:39%}.audit-status{display:inline-block;padding:4px 7px;border-radius:6px;font-size:10px;font-weight:800}.audit-status.detected{background:#dcfae6;color:#067647}.audit-status.manual{background:#fff0d5;color:#93370d}
.key-risk-table{min-width:900px}.key-risk-table th:nth-child(1){width:18%}.key-risk-table th:nth-child(2){width:30%}.key-risk-table th:nth-child(3){width:52%}.key-risk-table td{text-align:left!important;line-height:1.5}.risk-narrative{margin:12px 0;padding:14px 16px;border-radius:9px;line-height:1.55}.risk-narrative.liquidity{background:#fff8dc;border-left:6px solid #f5b700}.risk-narrative.priority{background:#eaf3ff;border-left:6px solid #155eef}
.request-entry{display:flex;align-items:flex-start;gap:12px;margin-bottom:12px}.request-entry textarea{flex:1;min-height:64px}.roman-list{list-style-type:lower-roman;padding-left:2rem}.roman-list li{margin:0 0 .6rem;padding-left:.35rem}
.app-sidebar{position:fixed;inset:0 auto 0 0;width:260px;background:#081f3d;color:#fff;padding:22px 16px;display:flex;flex-direction:column;z-index:50;box-shadow:8px 0 28px #071a3520}.sidebar-brand{display:flex;align-items:center;gap:11px;color:#fff;text-decoration:none;padding:0 8px 20px;border-bottom:1px solid #ffffff1f}.sidebar-brand span{display:grid;place-items:center;width:40px;height:40px;border-radius:12px;background:var(--gold);color:var(--navy);font-weight:900}.officer-profile{margin:20px 4px;padding:14px;border-radius:12px;background:#ffffff10;border:1px solid #ffffff18}.officer-profile small{display:block;color:#aebdd0;margin-bottom:3px}.officer-profile strong{display:block;line-height:1.3}.sidebar-nav{display:grid;gap:7px}.sidebar-nav a{display:flex;align-items:center;gap:10px;padding:12px;border-radius:10px;color:#dbe6f3;text-decoration:none;font-weight:700}.sidebar-nav a:hover,.sidebar-nav a.active{background:#155eef;color:#fff}.nav-icon{width:22px;text-align:center;font-size:18px}.sidebar-count{margin-left:auto;display:grid;place-items:center;min-width:23px;height:23px;padding:0 6px;border-radius:999px;background:#d92d20;color:#fff;font-size:12px}.sidebar-bottom{margin-top:auto;display:grid;border-top:1px solid #ffffff1f;padding-top:14px}.sidebar-bottom a{color:#c9d6e5;text-decoration:none;padding:8px 12px}.container{margin-left:calc(260px + 4vw);width:calc(96vw - 260px);max-width:1180px}.issued-grid{display:grid;gap:14px}.issued-card{display:grid;grid-template-columns:1.4fr 1fr .8fr auto;gap:18px;align-items:center}.deadline-expired{border-left:5px solid var(--red)}.deadline-warning{border-left:5px solid var(--amber)}.deadline-ok{border-left:5px solid var(--green)}@media(max-width:900px){.app-sidebar{position:static;width:100%;min-height:auto}.sidebar-nav{grid-template-columns:1fr}.sidebar-bottom{display:flex;margin-top:15px}.container{margin:20px auto 70px;width:92vw}.issued-card{grid-template-columns:1fr}}
@media print{.app-sidebar{display:none!important}.container{margin:0!important;width:100%!important;max-width:none!important}}
.app-topbar{position:fixed;left:260px;right:0;top:0;height:76px;background:#fff;border-bottom:1px solid #e5eaf1;display:flex;align-items:center;justify-content:space-between;padding:0 4vw;z-index:40;box-shadow:0 4px 18px #102a5608}.app-topbar>div:first-child{display:grid;line-height:1.2}.app-topbar>div:first-child strong{font-size:18px;color:var(--navy)}.topbar-eyebrow{font-size:11px;text-transform:uppercase;letter-spacing:.09em;color:#7c8ca1;font-weight:800;margin-bottom:4px}.topbar-tools{display:flex;align-items:center;gap:12px}.today-chip{padding:8px 12px;border-radius:999px;background:#f4f7fb;color:#475467;font-size:13px;font-weight:700}.notification-chip{position:relative;display:grid;place-items:center;width:38px;height:38px;border-radius:11px;background:#edf3ff;color:#155eef;text-decoration:none}.notification-chip.has-alert{background:#fff1f0;color:#d92d20}.notification-chip b{position:absolute;right:-5px;top:-6px;display:grid;place-items:center;min-width:20px;height:20px;padding:0 5px;border-radius:999px;background:#d92d20;color:#fff;font-size:11px}.topbar-user{display:flex;align-items:center;gap:9px;text-decoration:none;color:var(--ink);padding-left:4px}.topbar-user>span{display:grid;place-items:center;width:39px;height:39px;border-radius:12px;background:linear-gradient(135deg,#155eef,#0b3c92);color:#fff;font-weight:900}.topbar-user div{display:grid;line-height:1.2}.topbar-user small{color:#7c8ca1;font-size:11px}.topbar-user strong{font-size:13px}.container{padding-top:76px}.page-head{margin-top:25px}.card,.stat{border-color:#e5eaf1;box-shadow:0 10px 30px #102a560c}.stat{position:relative;overflow:hidden}.stat:before{content:"";position:absolute;left:0;top:0;bottom:0;width:4px;background:linear-gradient(#155eef,#68a0ff)}.stat strong{letter-spacing:-.03em}.table-wrap{box-shadow:inset 0 0 0 1px #ffffff}thead th{background:#eef3f9;color:#24364b}.btn{transition:transform .15s ease,box-shadow .15s ease}.btn:hover{transform:translateY(-1px);box-shadow:0 7px 16px #102a5618}.sidebar-brand strong{letter-spacing:-.01em}.app-sidebar:after{content:"";position:absolute;left:0;right:0;top:0;height:4px;background:linear-gradient(90deg,#f4b400,#ffdc63)}
@media(min-width:901px){.footer{margin-left:260px}}@media(max-width:900px){.app-topbar{position:static;left:auto;height:auto;min-height:72px;padding:13px 4vw;gap:12px}.today-chip,.topbar-user div{display:none}.container{padding-top:0}.page-head{margin-top:20px}}
@media print{.app-topbar{display:none!important}.container{padding-top:0!important}}
/* Phase 6.2 modern coral dashboard */
:root{--coral:#ff686f;--coral-soft:#fff0f1;--sidebar:#0d0a18;--canvas:#eff0f3;--ink2:#11121a}body{background:var(--canvas);color:var(--ink2);font-family:Inter,"Segoe UI",Arial,sans-serif}.app-sidebar{width:230px;background:var(--sidebar);padding:22px 12px;border-radius:0 24px 24px 0;box-shadow:none}.app-sidebar:after{display:none}.officer-profile{order:-2;margin:0 4px 16px;padding:3px 4px;background:transparent;border:0;display:flex;align-items:center;gap:9px}.officer-profile .officer-avatar{display:grid;place-items:center;width:34px;height:34px;border-radius:50%;background:linear-gradient(135deg,#ff686f,#7a2630);font-weight:900}.officer-profile div{flex:1;min-width:0}.officer-profile strong{font-size:12px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.officer-profile small{font-size:10px;margin:2px 0 0;color:#858191}.officer-profile>a{display:grid;place-items:center;width:28px;height:28px;border:1px solid #373342;border-radius:50%;color:#fff;text-decoration:none}.sidebar-brand{order:-1;border:0;padding:4px 5px 14px}.sidebar-brand span{width:32px;height:32px;border-radius:10px;background:var(--coral);color:#fff}.sidebar-brand strong{font-size:13px}.sidebar-search{position:relative;margin:0 4px 24px}.sidebar-search input{height:36px;padding:8px 35px 8px 13px;background:#1a1920;border:0;border-radius:999px;color:#fff;font-size:12px}.sidebar-search input::placeholder{color:#aaa7b0}.sidebar-search span{position:absolute;right:13px;top:5px;color:#fff;font-size:20px}.sidebar-caption{padding:0 16px;margin:3px 0 8px;color:#85818f;font-size:9px;letter-spacing:.08em;font-weight:800}.settings-caption{margin-top:28px}.sidebar-nav{gap:5px}.sidebar-nav a{min-height:42px;border-radius:999px;padding:10px 15px;color:#c9c6d0;font-size:12px;font-weight:600}.sidebar-nav a:hover,.sidebar-nav a.active{background:var(--coral);color:#fff}.nav-icon{font-size:17px}.sidebar-count{background:#fff;color:var(--coral)}.sidebar-bottom{display:none}.sidebar-promo{margin:auto 5px 2px;padding:15px;border-radius:16px;background:linear-gradient(145deg,#282532,#17151d);display:grid;gap:5px;overflow:hidden;position:relative}.sidebar-promo:after{content:"";position:absolute;width:80px;height:80px;border:10px solid #ffffff0b;border-radius:22px;right:-30px;bottom:-35px;transform:rotate(35deg)}.sidebar-promo strong{font-size:12px}.sidebar-promo small{color:#a6a2ad;font-size:10px;line-height:1.35}.sidebar-promo span{margin-top:7px;padding:7px 9px;border-radius:999px;background:var(--coral);font-size:10px;text-align:center;font-weight:800}.app-topbar{left:230px;height:88px;background:#fff;border:0;padding:0 3.2vw;box-shadow:none;border-radius:0 0 0 24px}.app-topbar>div:first-child strong{font-size:22px;color:#11121a;font-weight:850;letter-spacing:-.035em}.topbar-eyebrow{order:2;text-transform:none;letter-spacing:0;color:#8c8c94;font-size:12px;margin:4px 0 0}.topbar-tools{gap:9px}.top-action{display:flex;align-items:center;gap:6px;padding:9px 13px;background:var(--coral-soft);border-radius:999px;color:var(--coral);font-size:11px;font-weight:800;text-decoration:none}.top-action>span{font-size:15px}.notification-chip{width:auto;height:auto}.notification-chip b{right:-3px;top:-8px;background:#ef313b}.container{margin-left:calc(230px + 2.5vw);width:calc(97.5vw - 230px);max-width:none;padding:108px 2.5vw 30px 0}.page-head{margin:4px 0 18px}.page-head h1{font-size:25px;letter-spacing:-.035em}.card,.stat{border:1px solid #dadce1;border-radius:20px;box-shadow:none}.card{padding:18px}.performance-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-bottom:14px}.performance-card{min-height:92px;background:#fff;border:1px solid #d8d9de;border-radius:18px;padding:14px;display:flex;align-items:center;gap:14px}.performance-card.coral{background:var(--coral);border-color:var(--coral);color:#fff}.performance-card>div{display:grid}.performance-card strong{font-size:27px;letter-spacing:-.04em;line-height:1}.performance-card small{margin-top:7px;color:#8b8c94}.performance-card.coral small{color:#fff}.ring{display:grid;place-items:center;width:52px;height:52px;border-radius:50%;border:7px solid #ffb5b9;color:#ef4e57;font-size:12px;font-weight:900;background:#fff}.ring-blue{border-color:#c9d8ff;color:#155eef}.ring-green{border-color:#b8ead5;color:#067647}.ring-red{border-color:#ffd0d2;color:#d92d20}.performance-card.coral .ring{border-color:#ffffff55;color:#fff;background:#ffffff16}.dashboard-section-head{display:flex;justify-content:space-between;align-items:center;margin-bottom:14px}.dashboard-section-head h2{margin:0;font-size:19px;letter-spacing:-.02em}.dashboard-section-head p{margin:2px 0 0}.section-action{padding:8px 12px;border-radius:999px;background:#11121a;color:#fff;text-decoration:none;font-size:11px;font-weight:800}.table-wrap{border-color:#e2e3e7;border-radius:15px;box-shadow:none}thead th{background:#f7f7f9;color:#777982;font-size:11px}th,td{padding:11px 13px}.btn{border-radius:999px;font-size:12px}.btn-primary{background:var(--coral)}.btn-secondary{border-color:#d8d9de}.tabs{background:#fff;padding:6px;border:1px solid #dedfe3;border-radius:14px;gap:3px;overflow:auto}.tabs a{border-radius:10px;white-space:nowrap;font-size:12px}.tabs a.active{background:var(--coral);color:#fff;border:0}.form-grid input,.form-grid textarea,.form-grid select{background:#fafafb}.stat:before{display:none}
@media(min-width:901px){.footer{margin-left:230px}}@media(max-width:1100px){.performance-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:900px){.app-sidebar{position:static;width:100%;border-radius:0;padding:15px}.sidebar-brand,.sidebar-promo,.sidebar-caption{display:none}.officer-profile{margin-bottom:10px}.sidebar-search{margin-bottom:12px}.sidebar-nav{grid-template-columns:repeat(3,1fr)}.sidebar-nav a{justify-content:center}.settings-caption+.sidebar-nav{display:none}.app-topbar{position:static;left:auto;border-radius:0;padding:12px 4vw}.top-action{font-size:0;padding:9px}.top-action span{font-size:16px}.container{margin:0 auto;width:94vw;padding:20px 0 40px}.performance-grid{grid-template-columns:1fr 1fr}}@media(max-width:580px){.performance-grid{grid-template-columns:1fr}.sidebar-nav{grid-template-columns:1fr}.app-topbar>div:first-child strong{font-size:17px}.performance-card{min-height:78px}}
@media print{body{background:#fff}.app-sidebar,.app-topbar{display:none!important}.container{margin:0!important;width:100%!important;padding:0!important}}
/* Phase 6.3 split-screen login */
.login-page{margin:0;min-height:100vh;background:#fff;color:#0a0a0a;font-family:Arial,"Segoe UI",sans-serif}.login-layout{min-height:100vh;display:grid;grid-template-columns:49.5% 50.5%}.login-mission{position:relative;overflow:hidden;background:#f5f5f2;padding:24px 5vw}.login-brand{position:relative;z-index:2;display:flex;align-items:center;gap:13px;width:max-content}.login-brand img{width:185px;height:60px;object-fit:cover;object-position:center 42%;mix-blend-mode:multiply}.login-brand div{display:grid;border-left:1px solid #aaa;padding-left:13px;line-height:1.1}.login-brand strong{font-size:19px;letter-spacing:.07em}.login-brand span{font-size:10px;margin-top:3px}.mission-watermark{position:absolute;left:50%;top:-35px;transform:translateX(-50%);font-size:275px;line-height:1;color:#e8e7db;opacity:.52}.mission-copy{position:relative;z-index:2;width:min(650px,80%);margin:195px auto 0}.mission-heading{display:flex;align-items:center;gap:28px}.mission-heading h1{margin:0;font-size:54px;line-height:1;font-weight:800;letter-spacing:-.04em}.mission-heading span{height:4px;flex:1;background:#050505;margin-top:18px}.mission-heading b{width:8px;height:8px;border-radius:50%;background:#f5c400;margin:18px 0 0 -28px}.mission-copy p{max-width:620px;margin:50px 0 0;font-size:23px;line-height:1.45}.mission-shape{position:absolute;background:#e9e9e5;opacity:.8}.shape-one{width:185px;height:225px;left:-43px;bottom:-50px;border-radius:50% 50% 0 0;transform:rotate(-8deg)}.shape-two{width:150px;height:150px;right:100px;bottom:80px;background:transparent;border:24px solid #fff;border-radius:45% 55% 48% 52%;opacity:.82}.login-panel{position:relative;background:#fff;padding:20px 6vw}.language-select{position:absolute;right:6vw;top:20px}.language-select select{width:180px;height:50px;border:1px solid #d6d6d6;border-radius:9px;padding:0 15px;background:#fff;font-size:16px;color:#505050}.login-form-wrap{width:min(540px,82%);margin:215px auto 0}.login-form-wrap>h1{margin:0 0 10px;font-size:26px;letter-spacing:-.02em}.login-form-wrap>p{margin:0 0 28px;color:#858189;font-size:16px}.idras-login-form{display:grid;gap:13px}.idras-login-form>input,.password-field input{height:54px;border:0;border-radius:14px;background:#f6f6f7;padding:0 18px;font-size:14px;color:#222}.idras-login-form>input:focus,.password-field input:focus{outline:2px solid #111;border:0}.password-field{position:relative}.password-field input{padding-right:52px}.password-field button{position:absolute;right:10px;top:8px;width:38px;height:38px;border:0;background:transparent;color:#8d8d92;cursor:pointer}.login-options{display:flex;align-items:center;justify-content:space-between;margin:10px 4px 32px;font-size:14px}.login-options label{display:flex;align-items:center;gap:8px;font-weight:400;color:#444}.login-options input{width:17px;height:17px;margin:0;accent-color:#000}.login-options a{color:#8d7d78;text-decoration:none}.login-submit{height:55px;border:0;border-radius:15px;background:#000;color:#fff;font-weight:700;cursor:pointer;transition:transform .15s ease,background .15s ease}.login-submit:hover{background:#202020;transform:translateY(-1px)}.login-form-wrap .alert{margin:0 0 15px}
@media(max-width:1000px){.login-layout{grid-template-columns:44% 56%}.login-mission{padding:25px 4vw}.login-brand img{width:145px}.mission-copy{width:88%;margin-top:210px}.mission-heading h1{font-size:44px}.mission-copy p{font-size:19px}.login-panel{padding:20px 4vw}.language-select{right:4vw}.login-form-wrap{width:86%}}
@media(max-width:760px){.login-layout{display:block}.login-mission{min-height:255px;padding:20px 25px}.login-brand img{width:125px;height:45px}.login-brand strong{font-size:15px}.mission-watermark{font-size:170px;top:-30px;left:75%}.mission-copy{width:100%;margin:65px 0 0}.mission-heading{gap:15px}.mission-heading h1{font-size:36px}.mission-copy p{margin-top:22px;font-size:16px;max-width:90%}.mission-shape{display:none}.login-panel{min-height:calc(100vh - 255px);padding:100px 25px 45px}.language-select{right:25px;top:20px}.language-select select{width:140px;height:44px}.login-form-wrap{width:100%;margin:0 auto}.login-options{font-size:12px}}
/* Phase 6.4 IDRAS-inspired internal workspace */
body:not(.login-page){background:#e9e9e7;color:#151515;font-family:Arial,"Segoe UI",sans-serif}.app-topbar{left:0;right:0;top:0;height:82px;border-top:3px solid #343b43;border-radius:0;background:#f1f1f1;padding:0 22px;display:flex;justify-content:flex-start;gap:12px;box-shadow:0 1px 0 #c6c8ca}.topbar-brand{display:flex;align-items:center;gap:8px;width:255px;color:#111;text-decoration:none}.topbar-brand img{width:48px;height:54px;object-fit:cover;object-position:center 35%;mix-blend-mode:multiply}.topbar-brand div{display:grid;line-height:1.1}.topbar-brand strong{font-size:18px;letter-spacing:.08em}.topbar-brand small{font-size:10px;margin-top:3px}.menu-toggle{width:35px;height:35px;border:1px solid #adb5bb;border-radius:5px;background:#dfe4e7;font-size:18px}.module-tabs{display:flex;gap:5px;align-items:center;flex:1;overflow:auto}.module-tabs a{white-space:nowrap;padding:10px 13px;border:1px solid #adb7bf;border-radius:4px;background:#dfe5e9;color:#111;text-decoration:none;font-size:12px}.module-tabs a.active{background:#101010;color:#fff;border-color:#101010}.module-tabs a:nth-child(2){background:#ffed00;border-color:#d5c500;font-weight:700}.topbar-tools{margin-left:auto;display:flex;gap:3px;padding:6px;background:#fff;border:1px solid #d2d2d2;border-radius:5px}.utility-icon{position:relative;display:grid;place-items:center;width:34px;height:32px;color:#111;text-decoration:none;font-size:19px}.utility-icon b{position:absolute;right:-1px;top:-9px;min-width:20px;padding:2px 4px;background:#ffec00;border:1px solid #111;border-radius:8px;font-size:9px;text-align:center}.app-sidebar{top:82px;bottom:0;width:298px;border-radius:0;background:#ececec;color:#111;padding:35px 17px 16px;box-shadow:none}.app-sidebar .sidebar-brand{display:none}.officer-profile{order:0;margin:0 10px 30px;padding:0;background:transparent;color:#111;gap:10px}.officer-profile .officer-avatar{width:52px;height:52px;background:#fff;border:2px solid #ddd;font-size:32px}.officer-profile strong{font-size:13px}.officer-profile small{color:#8c9399;font-size:10px}.officer-profile>a{color:#90979b;border:0;font-size:16px}.sidebar-search{margin:0 0 16px}.sidebar-search input{background:#fff;border:1px solid #d5d5d5;color:#111;border-radius:6px}.sidebar-search input::placeholder{color:#888}.sidebar-search span{color:#111}.sidebar-caption{display:flex;justify-content:space-between;align-items:center;margin:0;padding:10px 16px;background:#050505;color:#fff;border-radius:5px;font-size:12px}.sidebar-nav{margin-top:14px;padding:0 17px;gap:4px}.sidebar-nav a{min-height:36px;padding:8px 12px;border-radius:5px;color:#111;font-size:12px}.sidebar-nav a:hover,.sidebar-nav a.active{background:#ffed00;color:#000;border:1px solid #e0cf00}.sidebar-count{background:#111;color:#fff}.settings-caption{margin-top:18px}.sidebar-promo{margin:auto 0 0;padding:13px 18px;border-radius:22px;background:#050505;color:#fff;display:flex;align-items:center;justify-content:center;gap:8px;text-align:center}.sidebar-promo small{display:none}.app-topbar+.container{}.container{margin-left:298px;width:calc(100% - 298px);max-width:none;padding:98px 22px 35px}.container:before{content:"";position:fixed;left:298px;right:0;top:82px;bottom:0;background:#e9e9e3;z-index:-1}.workspace-heading{display:flex;justify-content:space-between;align-items:center;margin:0 0 14px}.workspace-heading>div{display:flex;align-items:center;gap:8px}.workspace-heading h1{margin:0;font-size:21px;font-weight:500}.workspace-heading span{font-size:17px}.workspace-heading small{color:#777}.workspace-heading+.page-head{justify-content:flex-end;margin:0 0 10px}.workspace-heading+.page-head>div:first-child{display:none}.idras-notice{position:relative;margin-bottom:30px;padding:11px 17px;background:#f2efcb;border:1px solid #d8c900;border-radius:9px;font-size:12px}.idras-notice button{position:absolute;right:10px;top:5px;border:0;background:transparent;font-size:19px;font-weight:900}.performance-grid{grid-template-columns:repeat(4,1fr);gap:14px;margin-bottom:18px}.performance-card{min-height:130px;border:1px solid #c8c8c8;border-radius:20px;background:#fff;padding:18px}.performance-card.coral{background:#fff;border-color:#c8c8c8;color:#111}.performance-card small,.performance-card.coral small{color:#333;background:#eee;padding:5px 10px;text-align:center}.performance-card strong{font-size:32px;font-weight:400}.ring,.performance-card.coral .ring{width:44px;height:44px;border:0;background:transparent;color:#0075ff;font-size:21px}.performance-card.coral .ring{color:#ffb300}.ring-green{color:#00a128}.ring-red{color:#d5242d}.card{background:#fff;border:1px solid #c8c8c8;border-radius:20px}.dashboard-section-head h2{font-weight:500}.section-action{border-radius:4px;background:#ffed00;color:#000;border:1px solid #d5c400}.btn{border-radius:5px}.btn-primary{background:#ffed00;color:#000;border:1px solid #d5c400}.tabs{border-radius:8px}.tabs a{border-radius:4px}.tabs a.active{background:#ffed00;color:#000}.footer{margin-left:298px!important;background:#e9e9e3}
@media(max-width:1150px){.module-tabs a:nth-child(n+4){display:none}.performance-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:850px){.app-topbar{position:static;height:auto;min-height:76px;flex-wrap:wrap;padding:10px}.topbar-brand{width:210px}.module-tabs{order:3;width:100%}.topbar-tools{margin-left:auto}.app-sidebar{position:static;width:100%;padding:14px}.officer-profile{margin:0 0 10px}.sidebar-search,.sidebar-caption,.settings-caption,.sidebar-promo{display:none}.sidebar-nav{grid-template-columns:repeat(3,1fr);padding:0;margin:0}.container{margin:0;width:100%;padding:20px}.container:before{display:none}.footer{margin-left:0!important}.workspace-heading{margin-top:0}}@media(max-width:560px){.performance-grid{grid-template-columns:1fr}.module-tabs a:nth-child(n+3){display:none}.topbar-brand{width:175px}.topbar-brand div{display:none}.sidebar-nav{grid-template-columns:1fr}}
body:not(.login-page) .container>.page-head{justify-content:flex-end;margin:0 0 10px}body:not(.login-page) .container>.page-head>div:first-child{display:none}@media print{.workspace-heading{display:none!important}.container:before{display:none}.footer{margin-left:0!important}}

/* Phase 8.20: consistent page actions and dependable in-page navigation. */
.page-head>.actions{justify-content:flex-end;align-items:center}.page-head>.actions form{margin:0}.page-head>.actions .btn{min-height:38px}.card[id]{scroll-margin-top:105px}.tabs a:focus-visible,.sidebar-nav a:focus-visible,.module-tabs a:focus-visible,.btn:focus-visible{outline:3px solid rgba(21,94,239,.28);outline-offset:2px}
@media(max-width:760px){.page-head>.actions{justify-content:stretch}.page-head>.actions .btn,.page-head>.actions form{flex:1}.page-head>.actions form .btn{width:100%}}

/* Phase 8.21: one stable shell for every examination workpaper. */
.workpaper-header{min-height:104px;margin:2px 0 12px;padding:18px 20px;background:#fff;border:1px solid #cfd1d4;border-radius:14px;display:flex;align-items:center;justify-content:space-between;gap:20px}.workpaper-case{min-width:0}.workpaper-kicker{display:block;margin-bottom:3px;color:#7a7d83;font-size:10px;font-weight:800;letter-spacing:.08em;text-transform:uppercase}.workpaper-case-title{display:flex;align-items:center;gap:10px;min-width:0}.workpaper-case-title h2{margin:0;overflow:hidden;color:#101114;font-size:20px;line-height:1.25;text-overflow:ellipsis;white-space:nowrap}.workpaper-case p{margin:5px 0 0;color:#6b6e73;font-size:12px}.workpaper-case p span{padding:0 4px}.workpaper-quick-actions{display:flex;align-items:center;justify-content:flex-end;gap:8px;flex:0 0 auto}.workpaper-quick-actions .btn{min-height:38px}.workpaper-tabs{position:sticky;top:89px;z-index:22;margin:0 0 20px;padding:6px;background:#fff;border-color:#cfd1d4;box-shadow:0 5px 14px rgba(25,29,35,.06);display:flex;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:thin}.workpaper-tabs a{display:flex;align-items:center;justify-content:center;gap:6px;min-height:42px;flex:1 0 auto;padding:9px 12px}.workpaper-tabs a span{display:inline-grid;place-items:center;min-width:27px;height:23px;padding:0 5px;border-radius:5px;background:#eceef1;color:#45484d;font-size:10px;font-weight:900}.workpaper-tabs a.active span{background:#111;color:#ffed00}.workpaper-tabs+form>.card:first-of-type,.workpaper-tabs+.ocr-layout>.card:first-child{margin-top:0}.workpaper-tabs~form>.actions{min-height:48px;align-items:center}
@media(max-width:1050px){.workpaper-header{align-items:flex-start}.workpaper-quick-actions{flex-wrap:wrap}.workpaper-tabs a{flex:0 0 auto}.workpaper-tabs{top:82px}}
@media(max-width:760px){.workpaper-header{min-height:0;padding:15px;display:block}.workpaper-case-title h2{font-size:17px}.workpaper-quick-actions{justify-content:stretch;margin-top:14px}.workpaper-quick-actions .btn{flex:1}.workpaper-tabs{top:0;margin-left:0;margin-right:0}.workpaper-tabs a{min-height:39px;padding:8px 10px}}
@media print{.workpaper-header,.workpaper-tabs{display:none!important}}

/* Phase 8.22: finding, checklist and notice controls stay inside the same shell. */
.workpaper-page-actions{margin:-8px 0 18px;padding:12px 16px;background:#fff;border:1px solid #d7d9dc;border-radius:12px;display:flex;align-items:center;justify-content:space-between;gap:16px}.workpaper-page-actions>div:first-child{display:grid;min-width:190px}.workpaper-page-actions>div:first-child strong{font-size:14px}.workpaper-page-actions>div:first-child small{margin-top:2px;color:#72757a;font-size:11px}.workpaper-page-actions>.actions{justify-content:flex-end}.workpaper-page-actions form{margin:0}.workpaper-page-actions .badge{align-self:center}
@media(max-width:900px){.workpaper-page-actions{align-items:flex-start;flex-direction:column}.workpaper-page-actions>.actions{width:100%;justify-content:flex-start}}
@media(max-width:600px){.workpaper-page-actions>.actions .btn,.workpaper-page-actions>.actions form{flex:1}.workpaper-page-actions>.actions form .btn{width:100%}}
@media print{.workpaper-page-actions{display:none!important}}

/* Phase 8.24: compact Income Tax sub-workpapers. */
.income-subtabs{margin:-8px 0 18px;padding:6px;background:#fff;border:1px solid #cfd1d4;border-radius:12px;display:flex;gap:5px;overflow-x:auto;scrollbar-width:thin}.income-subtabs button{min-height:40px;padding:8px 11px;border:0;border-radius:7px;background:transparent;color:#555960;font:700 11px/1.2 Arial,"Segoe UI",sans-serif;white-space:nowrap;cursor:pointer;display:flex;align-items:center;gap:6px}.income-subtabs button span{display:inline-grid;place-items:center;min-width:25px;height:22px;padding:0 5px;border-radius:5px;background:#eceef1;color:#555;font-size:9px}.income-subtabs button:hover{background:#f4f4f2;color:#111}.income-subtabs button.active{background:#ffed00;color:#000}.income-subtabs button.active span{background:#111;color:#ffed00}.income-section-form[hidden]{display:none!important}.income-section-form>.card{animation:incomeSectionIn .18s ease-out}@keyframes incomeSectionIn{from{opacity:.35;transform:translateY(4px)}to{opacity:1;transform:none}}
@media(max-width:760px){.income-subtabs{margin-top:-6px}.income-subtabs button{min-height:38px;padding:7px 10px}}
@media print{.income-subtabs{display:none!important}.income-section-form[hidden]{display:none!important}}

/* Phase 8.25: focused Finding Review workspace. */
.finding-review-summary{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;margin:0 0 12px}.review-stat{position:relative;min-height:70px;padding:13px 16px;background:#fff;border:1px solid #d7d9dc;border-radius:12px;overflow:hidden}.review-stat:before{content:"";position:absolute;left:0;top:0;bottom:0;width:4px}.review-stat small{display:block;color:#72757a;font-size:10px;font-weight:800;text-transform:uppercase;letter-spacing:.06em}.review-stat strong{display:block;margin-top:3px;font-size:24px;line-height:1}.review-stat.draft:before{background:#f4b400}.review-stat.confirmed:before{background:#079455}.review-stat.incomplete:before{background:#98a2b3}.review-stat.review:before{background:#f79009}.finding-review-tabs{display:flex;gap:5px;margin:0 0 10px;padding:6px;background:#fff;border:1px solid #cfd1d4;border-radius:12px;overflow-x:auto;scrollbar-width:thin}.finding-review-tabs button{min-height:40px;flex:1 0 auto;padding:8px 13px;border:0;border-radius:7px;background:transparent;color:#555960;font:700 11px Arial,"Segoe UI",sans-serif;white-space:nowrap;cursor:pointer}.finding-review-tabs button span{display:inline-grid;place-items:center;min-width:19px;height:19px;margin-left:4px;border-radius:999px;background:#e8eaed;font-size:9px}.finding-review-tabs button:hover{background:#f4f4f2;color:#111}.finding-review-tabs button.active{background:#ffed00;color:#000}.finding-review-tabs button.active span{background:#111;color:#ffed00}.finding-review-navigator{min-height:46px;margin:0 0 16px;padding:7px 9px;background:#fff;border:1px solid #d7d9dc;border-radius:10px;display:flex;align-items:center;justify-content:flex-end;gap:10px}.finding-review-navigator>span{min-width:55px;color:#667085;font-size:11px;font-weight:800;text-align:center}.finding-review-navigator button:disabled{opacity:.45;cursor:not-allowed;transform:none;box-shadow:none}.finding[data-review-group][hidden],#custom-findings[hidden]{display:none!important}.finding[data-review-group]{scroll-margin-top:155px}.finding form[action*="confirm_finding.php"]{display:flex;align-items:center;gap:8px;flex-wrap:wrap}
@media(max-width:760px){.finding-review-summary{grid-template-columns:repeat(2,minmax(0,1fr))}.finding-review-tabs button{flex:0 0 auto}.finding-review-navigator{justify-content:space-between}.finding-review-navigator .btn{flex:0 1 auto}}
@media print{.finding-review-summary,.finding-review-tabs,.finding-review-navigator{display:none!important}.finding-confirmed[data-review-group][hidden],.other-documents[hidden],.requirements-section[hidden]{display:block!important}.finding-unconfirmed[data-review-group][hidden]{display:none!important}}
.case-progress{min-width:145px}.case-progress>div{height:8px;background:#e5e5e5;border-radius:999px;overflow:hidden}.case-progress>div span{display:block;height:100%;background:linear-gradient(90deg,#f2d900,#ffed00);border-radius:999px}.case-progress small{display:block;margin-top:5px;color:#6c6c6c;font-size:10px}.quick-actions{display:flex;gap:5px;justify-content:flex-end}.quick-actions a{padding:6px 9px;border:1px solid #c8c8c8;border-radius:5px;background:#fff;color:#111;text-decoration:none;font-size:10px;font-weight:700}.quick-actions a:first-child{background:#ffed00;border-color:#d5c400}.case-progress-card{display:grid;grid-template-columns:auto 1fr auto;align-items:center;gap:18px;margin-bottom:14px;padding:14px 18px!important}.case-progress-card>div:first-child{display:grid}.case-progress-card small{color:#777;margin-top:3px}.progress-large{height:11px;background:#e6e6e6;border-radius:999px;overflow:hidden}.progress-large span{display:block;height:100%;background:#ffed00;border-radius:999px}.case-progress-card b{font-size:20px}@media(max-width:720px){.quick-actions{justify-content:flex-start;flex-wrap:wrap}.case-progress-card{grid-template-columns:1fr auto}.progress-large{grid-row:2;grid-column:1/-1}}
.case-status{display:block;width:max-content;margin-top:5px;padding:3px 7px;border-radius:999px;background:#ececec;color:#555;font-size:9px;font-weight:700}.status-finding-issued{background:#fff4cc;color:#765c00}.status-response-received{background:#dff7ea;color:#087443}.status-closed{background:#e3e7ec;color:#313b47}.status-control{display:flex;align-items:center;justify-content:space-between;gap:15px;margin-bottom:14px;padding:13px 18px!important}.status-control>div{display:grid}.status-control small{margin-top:3px;color:#777}.status-control form{display:flex;gap:8px;align-items:center}.status-control select{min-width:180px;padding:9px;border:1px solid #ccc;border-radius:5px;background:#fff}@media(max-width:650px){.status-control{align-items:flex-start;flex-direction:column}.status-control form{width:100%;flex-wrap:wrap}}
.danger-zone{margin:22px 0 8px;border:1px solid #efb6b2;border-radius:10px;background:#fff}.danger-zone summary{padding:13px 16px;color:#b42318;font-weight:700;cursor:pointer}.danger-zone>div{padding:0 16px 16px;border-top:1px solid #f4d4d1}.danger-zone h3{margin:14px 0 4px;color:#b42318}.danger-zone p{margin:0 0 12px;color:#66504e}.danger-zone form{display:flex;align-items:flex-end;gap:10px;flex-wrap:wrap}.danger-zone label{display:grid;gap:6px;min-width:min(360px,100%);font-size:12px}.danger-zone input{padding:10px;border:1px solid #d9a5a0;border-radius:5px;background:#fff}
/* Phase 6.10 refined working forms */
body:not(.login-page) input:not([type="checkbox"]):not([type="radio"]):not([type="hidden"]),body:not(.login-page) select,body:not(.login-page) textarea{border:1px solid #c8ccd0;border-radius:7px;background:#fbfbfb;transition:border-color .16s,box-shadow .16s,background .16s}body:not(.login-page) input:focus,body:not(.login-page) select:focus,body:not(.login-page) textarea:focus{outline:0;border-color:#161616;box-shadow:0 0 0 3px #ffed0040;background:#fff}.form-grid label{color:#373737;font-size:12px;font-weight:700}.form-grid label small{font-weight:400}.section-label{padding-bottom:10px;border-bottom:1px solid #ededed;margin-bottom:12px}.section-label h2,.section-label h3{letter-spacing:-.015em}.comparison-table tbody tr:nth-child(even){background:#fafafa}.comparison-table tbody tr:hover{background:#fffde8}.comparison-table input{min-width:110px}.actions{gap:7px;flex-wrap:wrap}.actions .btn-primary{box-shadow:0 3px 0 #c8b900}.btn:focus-visible{outline:3px solid #111;outline-offset:2px}.toast-stack{position:fixed;right:22px;top:96px;z-index:150;display:grid;gap:9px;width:min(390px,calc(100vw - 30px))}.app-toast{display:flex;align-items:flex-start;justify-content:space-between;gap:15px;margin:0;box-shadow:0 12px 35px #00000020;background:#fff;border-width:1px 1px 1px 5px;animation:toast-in .22s ease-out}.app-toast button{border:0;background:transparent;font-size:20px;line-height:1;color:inherit;cursor:pointer}.app-toast.toast-leaving{opacity:0;transform:translateX(20px);transition:.25s}@keyframes toast-in{from{opacity:0;transform:translateX(25px)}to{opacity:1;transform:none}}@media(max-width:850px){.toast-stack{top:15px;right:15px}}@media print{.toast-stack{display:none!important}.comparison-table tbody tr:nth-child(even),.comparison-table tbody tr:hover{background:transparent}}
.backup-card{max-width:850px;margin:25px auto;display:grid;grid-template-columns:auto 1fr;gap:20px;align-items:start;padding:28px!important}.backup-icon{display:grid;place-items:center;width:64px;height:64px;border-radius:18px;background:#ffed00;color:#111;font-size:32px;font-weight:800}.backup-card h2{margin:3px 0 8px}.backup-card p{color:#555;line-height:1.55}.backup-card ul{padding-left:20px;color:#555;line-height:1.8}.backup-card form{grid-column:2}.backup-card .btn{padding:12px 18px}@media(max-width:600px){.backup-card{grid-template-columns:1fr}.backup-card form{grid-column:1}}
.case-filter-bar{display:flex;justify-content:space-between;align-items:center;gap:15px;margin:0 0 16px;padding:10px;background:#fff;border:1px solid #ccc;border-radius:12px}.case-filter-bar form{display:flex;gap:7px;align-items:center;flex:1}.filter-search{position:relative;flex:1;max-width:420px}.filter-search span{position:absolute;left:12px;top:7px;font-size:19px;color:#666}.filter-search input{width:100%;padding:10px 12px 10px 37px!important}.case-filter-bar nav{display:flex;gap:4px;overflow:auto}.case-filter-bar nav a{white-space:nowrap;padding:8px 10px;border-radius:6px;color:#555;text-decoration:none;font-size:10px;font-weight:700}.case-filter-bar nav a:hover,.case-filter-bar nav a.active{background:#111;color:#fff}.empty-state{text-align:center!important;padding:35px!important}.empty-state strong,.empty-state span{display:block}.empty-state span{margin-top:6px;color:#777;font-size:11px}@media(max-width:1050px){.case-filter-bar{align-items:stretch;flex-direction:column}.case-filter-bar nav{padding-bottom:2px}}@media(max-width:600px){.case-filter-bar form{flex-wrap:wrap}.filter-search{flex-basis:100%;max-width:none}}
/* Phase 6.13 functional responsive navigation */
.app-sidebar,.container,.footer{transition:transform .22s ease,margin-left .22s ease,width .22s ease}.sidebar-overlay{display:none}.menu-toggle{cursor:pointer;transition:background .15s,transform .15s}.menu-toggle:hover{background:#ffed00}.menu-toggle:active{transform:scale(.96)}body.sidebar-collapsed .app-sidebar{transform:translateX(-100%)}body.sidebar-collapsed .container{margin-left:0;width:100%}body.sidebar-collapsed .container:before{left:0}body.sidebar-collapsed .footer{margin-left:0!important}@media(max-width:850px){.app-sidebar{display:flex!important;position:fixed!important;left:0!important;top:0!important;bottom:0!important;width:min(310px,86vw)!important;height:100vh!important;padding:18px!important;transform:translateX(-105%);z-index:220;overflow-y:auto;box-shadow:12px 0 35px #0004}.app-sidebar .officer-profile{margin:0 0 16px}.app-sidebar .sidebar-search,.app-sidebar .sidebar-caption,.app-sidebar .settings-caption,.app-sidebar .sidebar-promo{display:flex}.app-sidebar .sidebar-search{display:block}.app-sidebar .sidebar-nav{display:grid;grid-template-columns:1fr;padding:0 6px;margin-top:10px}.app-sidebar .settings-caption{margin-top:16px}.app-sidebar .sidebar-promo{margin-top:auto}.sidebar-overlay{position:fixed;inset:0;border:0;background:#0008;z-index:210}body.sidebar-open{overflow:hidden}body.sidebar-open .app-sidebar{transform:translateX(0)}body.sidebar-open .sidebar-overlay{display:block}.menu-toggle{order:-1}.module-tabs{order:3}.topbar-brand{flex:1}.container{margin-left:0!important;width:100%!important}.footer{margin-left:0!important}}@media print{.sidebar-overlay{display:none!important}}
.case-checklist{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:9px;margin:0 0 14px}.checklist-item{position:relative;display:grid;grid-template-columns:auto 1fr;gap:9px;align-items:center;min-height:76px;padding:12px;background:#fff;border:1px solid #c9c9c9;border-radius:10px;color:#111;text-decoration:none;transition:transform .15s,box-shadow .15s}.checklist-item:hover{transform:translateY(-2px);box-shadow:0 8px 20px #0001}.checklist-item>span{display:grid;place-items:center;width:34px;height:34px;border-radius:9px;background:#f0f0f0;font-size:11px;font-weight:800}.checklist-item div{display:grid;min-width:0}.checklist-item strong{font-size:11px}.checklist-item small{margin-top:3px;color:#777;font-size:9px}.checklist-item>b{position:absolute;right:8px;top:7px;padding:2px 5px;border-radius:999px;background:#eee;color:#555;font-size:8px;text-transform:uppercase}.checklist-item.completed{border-bottom:4px solid #079455}.checklist-item.completed>b{background:#dcfae6;color:#067647}.checklist-item.finding-ready{border-bottom:4px solid #f1c40f}.checklist-item.finding-ready>b{background:#fff5c2;color:#755b00}.checklist-item.review{border-bottom:4px solid #f79009}.checklist-item.review>b{background:#fff0d5;color:#93370d}.checklist-item.incomplete{border-bottom:4px solid #bbb}.checklist-item.incomplete>b{background:#eee;color:#666}@media(max-width:1150px){.case-checklist{grid-template-columns:repeat(3,1fr)}}@media(max-width:650px){.case-checklist{grid-template-columns:1fr 1fr}}@media(max-width:430px){.case-checklist{grid-template-columns:1fr}}
.unsaved-bar[hidden]{display:none}.unsaved-bar{position:fixed;left:50%;bottom:20px;z-index:180;transform:translateX(-50%);display:flex;align-items:center;gap:24px;min-width:min(470px,calc(100vw - 30px));padding:11px 12px 11px 17px;border:1px solid #c7b800;border-radius:12px;background:#171717;color:#fff;box-shadow:0 15px 40px #0005;animation:unsaved-in .2s ease-out}.unsaved-bar>div{display:grid;grid-template-columns:auto 1fr;column-gap:8px;flex:1}.unsaved-bar>div>span{grid-row:1/3;color:#ffed00;font-size:12px}.unsaved-bar strong{font-size:12px}.unsaved-bar small{margin-top:2px;color:#bbb;font-size:9px}.unsaved-bar .btn{white-space:nowrap}@keyframes unsaved-in{from{opacity:0;transform:translate(-50%,15px)}to{opacity:1;transform:translate(-50%,0)}}@media(max-width:520px){.unsaved-bar{bottom:10px;gap:10px}.unsaved-bar small{display:none}}@media print{.unsaved-bar{display:none!important}}
@media print{.finding-unconfirmed{display:none!important}.finding-confirmed{display:block}}

/* Phase 8.0: confirmed-only finding print, automatic lettering and intact tables */
@media print{
    .empty-finding-group{display:none!important}
    .section-heading{margin:.15in 0 .05in!important;break-after:avoid;page-break-after:avoid}
    .card.finding{margin:0 0 .13in!important}
    .finding .section-label{margin:0 0 .04in!important;padding:0!important;border:0!important;break-after:avoid;page-break-after:avoid}
    .finding h2{margin:.08in 0 .035in!important;line-height:1.18!important}
    .finding p{margin:.055in 0!important;line-height:1.22!important;orphans:3;widows:3}
    .finding p.system-table-caption{margin:.07in 0 .025in!important;break-after:avoid;page-break-after:avoid}
    .finding .table-wrap{margin:.02in 0 .08in!important;break-inside:avoid!important;page-break-inside:avoid!important}
    .finding table{break-inside:avoid!important;page-break-inside:avoid!important}
    .finding thead{display:table-header-group}
    .finding tr{break-inside:avoid!important;page-break-inside:avoid!important}
    .finding th,.finding td{padding:2px 5px!important;line-height:1.12!important}
    article[data-section="cash_flow"] table{font-size:8pt!important}
    article[data-section="cash_flow"] th,article[data-section="cash_flow"] td{padding:1px 4px!important;line-height:1.04!important}
}
.user-management-grid{display:grid;grid-template-columns:minmax(300px,.75fr) minmax(520px,1.4fr);gap:16px;align-items:start}.user-create-card{position:sticky;top:100px}.user-id{display:block;margin-top:4px;color:#777;font-family:monospace}.user-management-grid td form{margin:0}@media(max-width:1050px){.user-management-grid{grid-template-columns:1fr}.user-create-card{position:static}}@media(max-width:650px){.user-management-grid{display:block}.user-management-grid>.card{margin-bottom:14px}}
.sidebar-section-toggle{cursor:pointer;user-select:none;transition:background .15s,color .15s}.sidebar-section-toggle:hover,.sidebar-section-toggle:focus-visible{background:#262626;outline:2px solid #ffed00;outline-offset:2px}.sidebar-section-toggle b{font-size:17px;line-height:1}.collapsible-nav{max-height:320px;opacity:1;overflow:hidden;transition:max-height .22s ease,opacity .16s ease,margin .22s ease,padding .22s ease}.collapsible-nav.collapsed{max-height:0;opacity:0;margin-top:0!important;padding-top:0;padding-bottom:0;pointer-events:none}.sidebar-section-toggle.collapsed{margin-bottom:0}.settings-caption{justify-content:space-between!important}
.user-actions{display:flex;align-items:center;gap:6px;flex-wrap:wrap}.user-actions details{position:relative}.user-actions summary{list-style:none;padding:6px 9px;border:1px solid #c8c8c8;border-radius:5px;background:#fff;font-size:10px;font-weight:700;cursor:pointer}.user-actions summary::-webkit-details-marker{display:none}.user-actions details form{position:absolute;right:0;top:35px;z-index:20;width:270px;padding:12px;background:#fff;border:1px solid #bbb;border-radius:9px;box-shadow:0 12px 30px #0003;display:grid;gap:8px}.user-actions details input{width:100%;padding:9px}@media(max-width:650px){.user-actions details form{position:fixed;left:15px;right:15px;top:30%;width:auto}}
.ocr-layout{display:grid;grid-template-columns:minmax(290px,.72fr) minmax(500px,1.45fr);gap:16px;align-items:start}.ocr-upload-card{position:sticky;top:98px}.ocr-drop{display:grid;place-items:center;min-height:180px;padding:24px;border:2px dashed #b9b9b9;border-radius:14px;background:#fafafa;text-align:center}.ocr-drop input{margin-top:12px;background:#fff}.start-here{padding:18px;border:1px solid #d5c400;border-left:7px solid #ffed00;border-radius:12px;background:#fffde2}.start-here small{display:block;color:#6b6200;text-transform:uppercase;font-weight:800}.start-here h2{margin:4px 0 5px}.ocr-check-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:9px;margin-top:15px}.ocr-check{display:flex;justify-content:space-between;gap:12px;padding:12px;border:1px solid #ddd;border-radius:9px;color:#111;text-decoration:none;background:#fff}.ocr-check.detected{border-left:5px solid #079455}.ocr-check.missing{border-left:5px solid #bbb}.ocr-check span{color:#777;font-size:11px}.ocr-meta{display:flex;gap:8px;flex-wrap:wrap;margin:8px 0 15px}.ocr-text{max-height:280px;overflow:auto;white-space:pre-wrap;padding:14px;border-radius:9px;background:#171717;color:#e8e8e8;font:11px/1.5 Consolas,monospace}@media(max-width:950px){.ocr-layout{grid-template-columns:1fr}.ocr-upload-card{position:static}}@media(max-width:560px){.ocr-check-grid{grid-template-columns:1fr}}
.ocr-workpaper-review{margin:28px 0;padding:20px;border:1px solid #dce3e7;border-radius:18px;background:#f9fbfc}.ocr-review-table select,.ocr-review-table input{min-width:145px;width:100%;box-sizing:border-box}.ocr-review-table td{vertical-align:middle}.ocr-review-table tr.is-imported{background:#f0faf5}.ocr-imported-mark{display:block;color:#168052;font-weight:700;margin-top:4px}.ocr-review-actions{display:flex;align-items:center;justify-content:space-between;gap:18px;margin-top:14px}.ocr-review-actions .help{margin:0;max-width:720px}@media(max-width:760px){.ocr-review-actions{align-items:stretch;flex-direction:column}.ocr-review-actions .btn{width:100%}}
.ocr-review-summary{display:grid;grid-template-columns:repeat(4,minmax(110px,1fr));gap:9px;margin:12px 0}.ocr-review-summary span{padding:11px 13px;border:1px solid #dde2e5;border-radius:10px;background:#fff;color:#60656b}.ocr-review-summary strong{display:block;color:#111;font-size:20px}.ocr-review-summary .done{border-left:5px solid #079455}.ocr-review-summary .unclear{border-left:5px solid #e0a400}.btn-small{min-height:32px;padding:6px 10px;font-size:11px}@media(max-width:760px){.ocr-review-summary{grid-template-columns:repeat(2,1fr)}}
.ocr-has-variance{color:#b42318!important;font-weight:800;background:#fff1f0}
.ocr-native-input{position:absolute!important;width:1px!important;height:1px!important;opacity:0!important;pointer-events:none}.ocr-modern-drop{display:flex;flex-direction:column;align-items:center;justify-content:center;min-height:245px;padding:28px;border:1.5px dashed #aeb4ba;border-radius:20px;background:linear-gradient(145deg,#fff 0%,#f7f8f9 100%);text-align:center;cursor:pointer;transition:.2s}.ocr-modern-drop:hover,.ocr-modern-drop:focus,.ocr-modern-drop.is-dragging{border-color:#111;background:#fffde7;box-shadow:0 0 0 4px rgba(255,221,0,.16);outline:0;transform:translateY(-1px)}.ocr-upload-symbol{display:grid;place-items:center;width:62px;height:62px;margin-bottom:14px;border-radius:18px;background:#111;box-shadow:0 10px 24px rgba(0,0,0,.16)}.ocr-upload-symbol i{color:#ffdf00;font-size:31px;font-style:normal;line-height:1}.ocr-modern-drop>strong{font-size:16px}.ocr-modern-drop>span:not(.ocr-upload-symbol){margin-top:4px;color:#666}.ocr-modern-drop>small{margin:10px 0 16px;color:#8a8e93}.ocr-browse-button{padding:9px 16px;border:1px solid #d7dade;border-radius:10px;background:#fff;color:#111;font-weight:800;cursor:pointer}.ocr-selected-files{display:grid;gap:8px;margin:12px 0}.ocr-file-empty{padding:13px;border-radius:11px;background:#f3f4f5;color:#777;text-align:center}.ocr-file-empty strong,.ocr-file-empty span{display:block}.ocr-file-empty span{margin-top:2px;font-size:10px}.ocr-file-card{display:grid;grid-template-columns:42px minmax(0,1fr) 30px;align-items:center;gap:10px;padding:10px;border:1px solid #e0e3e5;border-radius:12px;background:#fff}.ocr-file-card>span:nth-child(2){min-width:0}.ocr-file-card strong,.ocr-file-card small{display:block;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.ocr-file-card small{margin-top:3px;color:#777;font-size:10px}.ocr-file-card button{width:28px;height:28px;border:0;border-radius:8px;background:#f2f3f4;color:#555;font-size:18px;cursor:pointer}.ocr-file-card button:hover{background:#ffe8e6;color:#b42318}.ocr-pdf-badge{display:grid;place-items:center;width:40px;height:40px;border-radius:10px;background:#fff0ef;color:#c6312b;font-size:9px;font-weight:900}.ocr-start-button{display:flex!important;align-items:center;justify-content:space-between}.ocr-start-button b{padding:5px 8px;border-radius:7px;background:rgba(255,255,255,.18);font-size:10px}.ocr-start-button:disabled{opacity:.45;cursor:not-allowed}.ocr-book-list{margin-top:22px;padding-top:16px;border-top:1px solid #ddd}.ocr-book-list h3{display:flex;justify-content:space-between;font-size:14px}.ocr-book-list h3 span{display:grid;place-items:center;width:24px;height:24px;border-radius:50%;background:#111;color:#ffed00;font-size:10px}.ocr-book-list>a{display:flex;align-items:center;gap:10px;margin:7px 0;padding:10px;border:1px solid #ddd;border-radius:10px;color:#111;text-decoration:none;background:#fff}.ocr-book-list>a.active{border-color:#111;background:#fffde6}.ocr-book-list>a>span:last-child{min-width:0}.ocr-book-list strong,.ocr-book-list small{display:block;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.ocr-book-list small{margin-top:3px;color:#777;font-size:10px}.ocr-book-icon{display:grid;place-items:center;flex:0 0 36px;height:36px;border-radius:8px;background:#fff0ef;color:#c6312b;font-size:9px;font-weight:900}.ocr-processing-overlay[hidden]{display:none}.ocr-processing-overlay{position:fixed;z-index:9999;inset:0;display:grid;place-items:center;padding:20px;background:rgba(9,12,17,.78);backdrop-filter:blur(7px)}.ocr-processing-card{width:min(430px,100%);padding:34px;border-radius:24px;background:#fff;text-align:center;box-shadow:0 25px 70px rgba(0,0,0,.35)}.ocr-processing-card h2{margin:18px 0 5px}.ocr-processing-card p{margin:0 0 7px;font-weight:700;overflow-wrap:anywhere}.ocr-processing-card>span,.ocr-processing-card>small{display:block;color:#70757b}.ocr-progress-ring{position:relative;width:140px;height:140px;margin:auto}.ocr-progress-ring svg{width:140px;height:140px;transform:rotate(-90deg)}.ocr-progress-ring circle{fill:none;stroke-width:9}.ocr-progress-ring .track{stroke:#eceff1}.ocr-progress-ring .progress{stroke:#ffcf00;stroke-linecap:round;stroke-dasharray:327;stroke-dashoffset:327;transition:stroke-dashoffset .35s}.ocr-progress-ring>div{position:absolute;inset:0;display:grid;place-content:center}.ocr-progress-ring strong{font-size:25px}.ocr-progress-ring small{color:#777}.ocr-progress-bar{height:7px;margin:20px 0 12px;overflow:hidden;border-radius:8px;background:#eceff1}.ocr-progress-bar i{display:block;width:0;height:100%;border-radius:inherit;background:#ffcf00;transition:width .35s}body.ocr-processing{overflow:hidden}
.system-confirm[hidden]{display:none}.system-confirm{position:fixed;z-index:10050;inset:0;display:grid;place-items:center;padding:20px}.system-confirm-backdrop{position:absolute;inset:0;width:100%;height:100%;border:0;background:rgba(7,10,15,.68);backdrop-filter:blur(8px);opacity:0;transition:opacity .18s}.system-confirm-card{position:relative;width:min(470px,100%);padding:28px;border:1px solid rgba(255,255,255,.7);border-radius:24px;background:rgba(255,255,255,.98);box-shadow:0 28px 80px rgba(0,0,0,.34);opacity:0;transform:translateY(18px) scale(.97);transition:opacity .18s,transform .18s}.system-confirm.is-visible .system-confirm-backdrop,.system-confirm.is-visible .system-confirm-card{opacity:1}.system-confirm.is-visible .system-confirm-card{transform:translateY(0) scale(1)}.system-confirm-icon{display:grid;place-items:center;width:54px;height:54px;margin-bottom:18px;border-radius:17px;background:#111;box-shadow:0 10px 22px rgba(0,0,0,.16)}.system-confirm-icon span{display:grid;place-items:center;width:24px;height:24px;border-radius:50%;background:#ffdf00;color:#111;font-size:15px;font-weight:900}.system-confirm-copy small{color:#8a7600;font-size:10px;font-weight:900;letter-spacing:.08em;text-transform:uppercase}.system-confirm-copy h2{margin:5px 0 9px;font-size:23px}.system-confirm-copy p{margin:0;color:#5f646b;line-height:1.55}.system-confirm-actions{display:flex;justify-content:flex-end;gap:9px;margin-top:25px}.system-confirm-actions .btn{min-width:125px}.system-confirm.is-warning .system-confirm-icon{background:#fff2d8}.system-confirm.is-warning .system-confirm-icon span{background:#f5a300;color:#fff}.system-confirm.is-warning #system-confirm-accept{background:#b54708;border-color:#b54708;color:#fff}@media(max-width:520px){.system-confirm-card{padding:22px;border-radius:19px}.system-confirm-actions{flex-direction:column-reverse}.system-confirm-actions .btn{width:100%}}
.ocr-pdf-preview[hidden]{display:none}.ocr-pdf-preview{margin:14px 0 20px;overflow:hidden;border:1px solid #ccd1d5;border-radius:18px;background:#2f343b;box-shadow:0 14px 32px rgba(0,0,0,.13)}.ocr-preview-head{display:flex;align-items:center;justify-content:space-between;padding:12px 15px;background:#171a1f;color:#fff}.ocr-preview-head strong,.ocr-preview-head small{display:block}.ocr-preview-head small{margin-top:2px;color:#adb4bc;font-size:10px}.ocr-preview-head button{width:34px;height:34px;border:0;border-radius:9px;background:#30353c;color:#fff;font-size:21px;cursor:pointer}.ocr-pdf-preview iframe{display:block;width:100%;height:680px;border:0;background:#525860}.ocr-source-page{padding:6px 9px;border:1px solid #d6d9dc;border-radius:8px;background:#fff;color:#1261a0;font-size:10px;font-weight:800;white-space:nowrap;cursor:pointer}.ocr-source-page:hover{border-color:#1261a0;background:#eef7ff}@media(max-width:760px){.ocr-pdf-preview iframe{height:520px}}
.ocr-document-actions{display:flex;align-items:center;gap:8px}.ocr-document-actions form{margin:0}.ocr-document-actions .btn{white-space:nowrap}@media(max-width:620px){.ocr-document-actions{align-items:stretch;flex-direction:column}.ocr-document-actions .btn{width:100%}}
.ocr-book-row{display:grid;grid-template-columns:minmax(0,1fr) 38px;align-items:center;margin:7px 0;border:1px solid #ddd;border-radius:11px;background:#fff;overflow:hidden}.ocr-book-row.active{border-color:#111;background:#fffde6}.ocr-book-row>a{display:flex;align-items:center;gap:10px;min-width:0;padding:10px;color:#111;text-decoration:none}.ocr-book-row>a>span:last-child{min-width:0}.ocr-book-row form{margin:0}.ocr-book-delete{display:grid;place-items:center;width:29px;height:29px;border:0;border-radius:8px;background:#f2f3f4;color:#777;font-size:19px;cursor:pointer;transition:.15s}.ocr-book-delete:hover,.ocr-book-delete:focus{background:#ffe5e2;color:#b42318;outline:0;transform:scale(1.05)}
.ocr-scan-modes{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:9px;margin:12px 0}.ocr-scan-modes label{cursor:pointer}.ocr-scan-modes input{position:absolute;opacity:0;pointer-events:none}.ocr-scan-modes span{display:block;padding:12px;border:1px solid #d9dde0;border-radius:12px;background:#fff;transition:.15s}.ocr-scan-modes b,.ocr-scan-modes small{display:block}.ocr-scan-modes small{margin-top:3px;color:#777;font-size:10px}.ocr-scan-modes input:checked+span{border-color:#111;background:#fffbd8;box-shadow:0 0 0 3px rgba(255,221,0,.15)}.ocr-confidence{display:inline-block;padding:5px 8px;border-radius:999px;font-size:9px;font-weight:900;text-transform:uppercase}.confidence-high{background:#e8f8ef;color:#087443}.confidence-medium{background:#fff4d6;color:#8a6500}.confidence-low{background:#ffe9e7;color:#b42318}@media(max-width:560px){.ocr-scan-modes{grid-template-columns:1fr}}
.finding.has-manual-edit > .system-finding-paragraph{display:none}
.manual-finding-text{line-height:inherit;margin:0;color:inherit}
.manual-finding-text p{margin:.07in 0;text-align:justify;white-space:pre-wrap}
.manual-preview-start::before{content:"Officer-edited preview";display:inline-flex;margin:0 0 12px;padding:5px 10px;border-radius:999px;background:#fff3cd;color:#725600;font-family:"Segoe UI",Arial,sans-serif;font-size:.75rem;font-weight:800;letter-spacing:.02em}
@media print{.manual-preview-start::before{display:none}.manual-finding-text{margin:0}.manual-finding-text p{margin:.07in 0}}
.finding-editor{margin-top:22px;border:1px solid #d8dee9;border-radius:14px;background:#f8fafc;overflow:hidden}
.finding-editor summary{cursor:pointer;padding:14px 16px;font-weight:800;color:#16233a;list-style:none}
.finding-editor summary::after{content:"+";float:right;font-size:1.2rem}
.finding-editor[open] summary::after{content:"−"}
.finding-editor form{padding:0 16px 16px}
.finding-editor label{display:flex;justify-content:space-between;gap:12px;margin-bottom:8px;font-weight:700}
.finding-editor label small{font-weight:500;color:#667085}
.finding-editor textarea{width:100%;min-height:260px;resize:vertical;border:1px solid #cbd5e1;border-radius:12px;padding:14px;font:inherit;line-height:1.6;background:#fff}
.finding-editor textarea.finding-before-table{min-height:105px;margin-bottom:14px}
.finding-editor textarea.finding-after-table{min-height:230px}
.finding-editor textarea:focus{outline:3px solid rgba(255,215,0,.25);border-color:#d1aa00}
.finding-editor .actions{margin-top:12px;display:flex;gap:10px;flex-wrap:wrap}
@media print{html,body,body:not(.login-page),main.container,.notice-document-head,.notice-ending,.card.finding{background:#fff!important}.container:before{display:none!important}}
.custom-finding-create textarea{min-height:230px}.custom-finding-actions{display:flex;align-items:flex-start;gap:9px;flex-wrap:wrap;margin-top:18px}.custom-finding-actions>details{flex:1;min-width:min(520px,100%);border:1px solid #d7dbe2;border-radius:10px;background:#fafafa}.custom-finding-actions summary{cursor:pointer;padding:10px 13px;font-weight:800}.custom-finding-actions details form{display:grid;gap:12px;padding:13px;border-top:1px solid #e3e3e3}.custom-finding-actions textarea{min-height:220px}
.checklist-document{max-width:900px;margin:0 auto;padding:38px 42px;background:#fff;color:#000;border:1px solid #d4d4d4;font-family:Arial,"Segoe UI",sans-serif}.checklist-letterhead{text-align:center;margin:55px 0 32px}.checklist-letterhead h1,.checklist-letterhead h2{margin:0 0 18px;font-size:21px}.checklist-title{font-size:19px;margin:0 0 6px}.checklist-section-title{font-size:17px;font-weight:400;margin:0 0 4px}.checklist-general-info{margin:0 0 24px;padding-left:52px;font-size:16px;line-height:1.45}.checklist-general-info strong{font-weight:400}.checklist-print-table{width:100%;border-collapse:collapse;font-size:14px}.checklist-print-table th,.checklist-print-table td{border:1px solid #222;padding:4px 8px;line-height:1.15;vertical-align:middle}.checklist-print-table th{background:#fff;color:#000;font-size:15px;text-transform:none}.checklist-print-table th:nth-child(1){width:6%}.checklist-print-table th:nth-child(2){width:22%}.checklist-print-table th:nth-child(3){width:59%}.checklist-print-table th:nth-child(4){width:13%;text-align:center}.checklist-print-table td:last-child{text-align:center;white-space:nowrap}.checklist-signatures{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(0,.9fr);column-gap:42px;row-gap:13px;margin-top:22px;font-size:15px}.checklist-signature-field{display:grid;grid-template-columns:max-content 1fr;align-items:end;gap:7px;min-width:0}.checklist-signature-field span{min-height:1.25em;border-bottom:2px dotted #000}.checklist-field-right{justify-self:stretch}.checklist-supervisor{margin-top:30px;font-size:15px}.checklist-supervisor h2{font-size:16px;margin:0 0 10px}.supervisor-comment-text{margin:0 0 5px;line-height:1.45}.supervisor-comment-lines{display:grid;gap:12px;width:100%;margin:0 0 17px}.supervisor-comment-lines span{display:block;width:100%;height:13px;border-bottom:2px dotted #000}.supervisor-approval-row{display:grid;grid-template-columns:1.15fr 1.25fr .55fr;gap:18px;width:100%}.supervisor-approval-row>div{display:grid;grid-template-columns:max-content 1fr;align-items:end;gap:5px;min-width:0}.supervisor-approval-row span{min-height:1.25em;border-bottom:2px dotted #000}
@media print{@page{size:Letter portrait;margin:.62in .62in}.checklist-document{max-width:none;margin:0;padding:0;border:0;font-family:Arial,sans-serif;font-size:12pt;box-shadow:none!important}.checklist-letterhead{margin:.82in 0 .3in}.checklist-letterhead h1,.checklist-letterhead h2{font-size:15pt;margin:0 0 .15in}.checklist-title{font-size:12pt;margin:0 0 .05in}.checklist-section-title{font-size:12pt}.checklist-general-info{padding-left:.42in;margin:0 0 .24in;font-size:12pt;line-height:1.3}.checklist-print-table{font-size:10.5pt}.checklist-print-table th{font-size:10.5pt;background:#fff!important}.checklist-print-table th,.checklist-print-table td{padding:2px 6px;border:1px solid #000;line-height:1.12}.checklist-signatures,.checklist-supervisor{font-size:12pt}.checklist-signatures{margin-top:.2in;column-gap:.42in;row-gap:.1in}.checklist-supervisor{margin-top:.25in}.checklist-supervisor h2{font-size:12pt;margin-bottom:.07in}.supervisor-comment-lines{gap:.07in;margin-bottom:.13in}.supervisor-comment-lines span{height:.18in}.supervisor-approval-row{gap:.16in}.checklist-signature-field span,.supervisor-approval-row span{border-bottom:1.5px dotted #000}}
.response-columns{display:grid;grid-template-columns:1.25fr 1fr 1fr;gap:14px}.response-columns>div{padding:13px;border:1px solid #e1e3e7;border-radius:9px;background:#fafafa}.response-columns p{margin:6px 0 0;white-space:pre-line}.inline-editor{position:relative}.inline-editor>summary{cursor:pointer;padding:8px 11px;border:1px solid #ccc;border-radius:6px;background:#fff;font-weight:700;list-style:none}.inline-editor>form{display:grid;gap:9px;margin-top:8px;padding:13px;border:1px solid #ccc;border-radius:9px;background:#fff}.assessment-entry-form{margin-top:18px;padding-top:18px;border-top:1px solid #ddd}.assessment-note{display:block;margin-top:3px;color:#777;font-weight:400}.assessment-table td:not(:first-child),.assessment-table th:not(:first-child){min-width:115px}.assessment-action{min-width:155px!important}.assessment-action form{margin-top:5px}.final-assessment-print-head{text-align:center;margin-bottom:.25in}.final-assessment-print-head h1{font-size:16pt;margin:0 0 .12in}.final-assessment-print-head h2{font-size:13pt;margin:0 0 .2in}.final-assessment-print-head p{margin:.04in 0;text-align:left}@media(max-width:850px){.response-columns{grid-template-columns:1fr}}@media print{.assessment-summary-card{border:0!important;padding:0!important;box-shadow:none!important}.assessment-table{font-size:10.5pt!important}.assessment-table th,.assessment-table td{min-width:0!important;padding:5px 6px!important;border:1px solid #000!important}.assessment-table th{background:#c9c39e!important;color:#000!important}.assessment-table td:first-child,.assessment-table th:first-child{width:25%!important}.assessment-table .strong-row td{background:#d8d4bc!important}.assessment-note{color:#000}.assessment-action{display:none!important}}

/* Phase 8.1: office document standard — Arial 12 pt */
@media print{
    body,.notice-document-head,.notice-document-head p,.notice-document-head h1,
    .card.finding,.finding,.finding h2,.finding p,.finding table,
    .finding th,.finding td,.notice-ending,.notice-ending p{
        font-family:Arial,sans-serif!important;
        font-size:12pt!important;
    }
    .notice-document-head h1,.finding h2,.section-heading{font-size:12pt!important;font-weight:700!important}
    .finding th,.finding td{line-height:1.1!important;padding:2px 5px!important}
    article[data-section="cash_flow"] table,
    article[data-section="cash_flow"] th,
    article[data-section="cash_flow"] td{font-family:Arial,sans-serif!important;font-size:12pt!important;line-height:1.03!important}
}

/* Phase 8.4: Word-clean print surface — remove every dashboard shadow and backdrop. */
@media print{
    html,body,body:not(.login-page),main.container,.container,
    .notice-document-head,.notice-ending,.card,.card.finding,article.finding,
    .table-wrap,table,thead,tbody,tr,th,td{
        box-shadow:none!important;
        filter:none!important;
        text-shadow:none!important;
    }
    html,body,body:not(.login-page),main.container,.container,
    .notice-document-head,.notice-ending,.card.finding,article.finding{
        background:#fff!important;
        background-image:none!important;
    }
    main.container::before,main.container::after,.container::before,.container::after,
    .card.finding::before,.card.finding::after,article.finding::before,article.finding::after{
        content:none!important;
        display:none!important;
        background:none!important;
        box-shadow:none!important;
    }
    .card.finding,article.finding{
        border:0!important;
        border-radius:0!important;
        outline:0!important;
        opacity:1!important;
        transform:none!important;
    }
    .finding table{background:#fff!important}
    .finding th{background:#c9c39e!important}
    .finding .strong-row td{background:#d8d4bc!important}
}

/* Phase 8.7: balanced General Information on the checklist. */
.checklist-general-info{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);column-gap:42px;row-gap:8px;margin:0 0 24px;padding:0 0 0 24px;font-size:16px;line-height:1.35}
.checklist-info-item{position:relative;display:grid;grid-template-columns:max-content 1fr;gap:6px;min-width:0}
.checklist-info-item::before{content:"•";position:absolute;left:-18px;top:0}
.checklist-info-item strong{font-weight:400;white-space:nowrap}
.checklist-info-item span{min-width:0;overflow-wrap:anywhere}
.checklist-info-item.info-full{grid-column:1/-1}
@media(max-width:650px){.checklist-general-info{grid-template-columns:1fr}.checklist-info-item.info-full{grid-column:auto}}
@media print{
    .checklist-general-info{grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);column-gap:.35in;row-gap:.045in;padding-left:.22in;margin:0 0 .24in;font-family:Arial,sans-serif;font-size:12pt;line-height:1.25}
    .checklist-info-item.info-full{grid-column:1/-1}
}

/* Phase 8.8: close the bottom and outside borders of every printed table. */
@media print{
    .finding table,.checklist-print-table,.assessment-table{
        border:1px solid #000!important;
        border-collapse:collapse!important;
    }
    .finding table tbody tr:last-child>td,
    .checklist-print-table tbody tr:last-child>td,
    .assessment-table tbody tr:last-child>td{
        border-bottom:1px solid #000!important;
    }
    .finding table tr>td:first-child,.finding table tr>th:first-child,
    .checklist-print-table tr>td:first-child,.checklist-print-table tr>th:first-child,
    .assessment-table tr>td:first-child,.assessment-table tr>th:first-child{
        border-left:1px solid #000!important;
    }
    .finding table tr>td:last-child,.finding table tr>th:last-child,
    .checklist-print-table tr>td:last-child,.checklist-print-table tr>th:last-child,
    .assessment-table tr>td:last-child,.assessment-table tr>th:last-child{
        border-right:1px solid #000!important;
    }
}

/* Phase 8.36: light TRA/IDRAS polish. Structure, colours and navigation remain unchanged. */
@media screen{
    body:not(.login-page){font-size:14px}
    .app-topbar{box-shadow:0 2px 10px rgba(0,0,0,.06)}
    .module-tabs a,.sidebar-nav a,.utility-icon{transition:background-color .16s,border-color .16s,transform .16s,box-shadow .16s}
    .module-tabs a:hover{background:#f7f7f7;border-color:#929da5}
    .utility-icon:hover{background:#fff8b8;transform:translateY(-1px)}
    .sidebar-nav a:hover{background:#fff6a5;border-color:#decf00}
    .sidebar-nav a.active{box-shadow:inset 4px 0 #111,0 4px 10px rgba(0,0,0,.06)}
    .container{padding-right:28px;padding-left:28px}
    .workspace-heading{padding:0 2px}
    .idras-notice{box-shadow:0 3px 10px rgba(0,0,0,.035)}
    .card:not(.finding),.performance-card{box-shadow:0 5px 16px rgba(0,0,0,.055)}
    .card:not(.finding){transition:border-color .16s,box-shadow .16s}
    .card:not(.finding):hover{border-color:#b9bdc1;box-shadow:0 7px 20px rgba(0,0,0,.07)}
    .performance-card{transition:transform .16s,box-shadow .16s}
    .performance-card:hover{transform:translateY(-2px);box-shadow:0 9px 22px rgba(0,0,0,.08)}
    .table-wrap{border-color:#c8ccd0}
    table tbody tr{transition:background-color .13s}
    table tbody tr:hover:not(.strong-row){background:#fffdea}
    th{font-weight:700}
    .btn{transition:transform .14s,box-shadow .14s,background-color .14s}
    .btn:hover{transform:translateY(-1px);box-shadow:0 5px 12px rgba(0,0,0,.11)}
    input,textarea,select{transition:border-color .15s,box-shadow .15s,background-color .15s}
    input:hover,textarea:hover,select:hover{border-color:#9ca5ad}
    input:focus,textarea:focus,select:focus{border-color:#b8aa00;outline:3px solid rgba(255,237,0,.22)}
    .case-progress>div{height:7px;border-radius:999px;background:#e4e4e4;overflow:hidden}
    .case-progress>div>span{display:block;height:100%;border-radius:inherit;background:#e1cf00}
    .quick-actions a{transition:background-color .14s,border-color .14s}
    .quick-actions a:hover{background:#fff6a5;border-color:#c9b900}
    .tabs{scrollbar-width:thin;scrollbar-color:#b8b8b8 transparent}
}
@media screen and (max-width:850px){
    .container{padding-left:16px;padding-right:16px}
    .app-topbar{box-shadow:0 2px 10px rgba(0,0,0,.08)}
    .performance-card:hover,.card:not(.finding):hover{transform:none}
}
@media print{
    .card,.performance-card,.app-topbar{box-shadow:none!important}
}

/* Phase 8.37: officer-owned dashboard control centre. */
.continue-case-bar{display:grid;grid-template-columns:48px minmax(0,1fr) auto;align-items:center;gap:13px;margin:0 0 16px;padding:14px 16px;border:1px solid #c8c8c8;border-left:6px solid #ffed00;border-radius:10px;background:#fff;box-shadow:0 4px 14px rgba(0,0,0,.045)}
.continue-case-icon{display:grid;place-items:center;width:42px;height:42px;border-radius:9px;background:#ffed00;color:#111;font-size:21px;font-weight:800}
.continue-case-bar>div:nth-child(2){display:grid;min-width:0}.continue-case-bar small{color:#777;font-size:9px;font-weight:800;letter-spacing:.08em}.continue-case-bar strong{margin:2px 0;font-size:14px;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.continue-case-bar span{color:#737373;font-size:10px;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.dashboard-stat-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.dashboard-stat-grid .performance-card{min-height:105px}.dashboard-stat-grid .performance-card small{line-height:1.2}
@media(max-width:1050px){.dashboard-stat-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:650px){.continue-case-bar{grid-template-columns:42px minmax(0,1fr)}.continue-case-bar .btn{grid-column:1/-1;width:100%}.dashboard-stat-grid{grid-template-columns:1fr}}

/* Phase 8.38: private officer tax liability workpaper. */
.officer-only-banner{border-left:6px solid #111}.liability-summary-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:11px;margin:0 0 16px}.liability-summary-grid>div{display:grid;gap:5px;padding:16px;border:1px solid #c9c9c9;border-radius:10px;background:#fff;box-shadow:0 4px 12px rgba(0,0,0,.04)}.liability-summary-grid small{color:#727272;font-size:10px}.liability-summary-grid strong{font-size:16px}.liability-summary-grid .liability-grand{border-color:#d8c900;background:#fffbe0}.liability-row-actions{display:flex;gap:6px;align-items:flex-start}.liability-row-actions form{margin:0}.tax-type-summary{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px}.tax-type-summary>div{display:flex;justify-content:space-between;gap:14px;padding:11px 13px;border:1px solid #ddd;border-radius:8px;background:#fafafa}.tax-type-summary span{color:#555}.liability-custom-tax[hidden]{display:none}.officer-liability-table td:last-child,.officer-liability-table th:last-child{min-width:160px}
@media(max-width:900px){.liability-summary-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:620px){.liability-summary-grid,.tax-type-summary{grid-template-columns:1fr}.liability-row-actions{display:grid}}
@media print{.officer-only-banner,.liability-summary-grid,.officer-liability-form,.officer-liability-table,.tax-type-summary{display:none!important}}

/* Phase 8.39: taxable-income working and consolidated system liabilities. */
.taxable-income-table td:first-child small{display:block;margin-top:2px;color:#777;font-size:9px;font-weight:400}.taxable-income-table .liability-subhead td{padding-top:7px;padding-bottom:7px;font-weight:800;background:#fafafa}.liability-year-row td{padding:7px 12px;background:#c9c39e;color:#111;font-weight:800;text-align:center!important}.consolidated-liability-table td:nth-child(2),.consolidated-liability-table td:nth-child(3),.consolidated-liability-table td:nth-child(4){text-align:right}.consolidated-liability-table td:last-child small{color:#666;white-space:nowrap}.liability-grand-row td{background:#c9c39e;font-weight:900;border-top:2px solid #111}.liability-additional{border:1px solid #d5d5d5;border-radius:9px;background:#fafafa}.liability-additional>summary{padding:13px 15px;cursor:pointer;font-weight:800}.liability-additional>div{padding:0 15px 15px;border-top:1px solid #ddd}.manual-custom-tax[hidden]{display:none}.manual-liability-list{margin-top:14px}.manual-liability-list form{margin:0}
@media(max-width:760px){.consolidated-liability-table td:last-child small{white-space:normal}}
@media print{.taxable-income-table,.consolidated-liability-table,.liability-additional,.manual-liability-list{display:none!important}}

/* Phase 8.40: system calculation versus Officer-reviewed liability. */
.liability-legend{display:flex;justify-content:flex-end;gap:18px;margin:0 0 10px;color:#666;font-size:10px}.liability-legend span{display:flex;align-items:center;gap:6px}.liability-legend i{width:9px;height:9px;border-radius:50%}.system-dot{background:#7c8792}.officer-dot{background:#d4c300}.consolidated-liability-table thead tr:first-child th:not(:first-child){text-align:center}.consolidated-liability-table td:first-child>small{display:block;margin-top:3px;color:#777;font-size:9px}.liability-reviewed td{background:#fffef0}.review-status{display:inline-block;margin-top:5px;padding:3px 6px;border-radius:999px;background:#e8f7ee;color:#087443;font-size:8px;font-weight:900;text-transform:uppercase}.review-status.pending{background:#f1f1f1;color:#666}.liability-review-editor{position:relative}.liability-review-editor>summary{list-style:none;padding:6px 8px;border:1px solid #bbb;border-radius:5px;background:#fff;cursor:pointer;font-size:10px;font-weight:800}.liability-review-editor>summary::-webkit-details-marker{display:none}.liability-review-editor>form{position:absolute;right:0;top:35px;z-index:30;width:330px;padding:13px;border:1px solid #aaa;border-radius:10px;background:#fff;box-shadow:0 15px 35px rgba(0,0,0,.22);display:grid;gap:9px}.liability-review-editor textarea{min-height:70px}.liability-review-editor .actions{gap:5px}.liability-review-editor .btn{min-height:34px;padding:6px 9px;font-size:9px}
@media(max-width:720px){.liability-review-editor>form{position:fixed;left:14px;right:14px;top:20%;width:auto;max-height:70vh;overflow:auto}.liability-legend{justify-content:flex-start;flex-wrap:wrap}}

/* Phase 8.41: clean, readable tax-liability tables. */
.taxable-income-table{table-layout:fixed;min-width:720px}.taxable-income-table th:first-child,.taxable-income-table td:first-child{width:38%;min-width:260px}.taxable-income-table th:not(:first-child),.taxable-income-table td:not(:first-child){width:auto;min-width:160px;text-align:right}.taxable-income-table thead th{padding:10px 12px;background:#c9c39e;color:#111;border-color:#8f8a6c}.taxable-income-table tbody td{padding:8px 12px;vertical-align:middle}.taxable-income-table input{height:36px;padding:7px 9px;text-align:right;border-radius:5px;background:#fff}.taxable-income-table .strong-row td{background:#dedac4}.taxable-income-table .liability-subhead td{background:#f0efe8;color:#333}
.liability-summary-card{overflow:visible}.liability-summary-card>.section-label{margin-bottom:4px}.liability-summary-card .table-wrap{overflow:visible;border-radius:8px}.consolidated-liability-table{width:100%;table-layout:fixed;border:1px solid #888}.consolidated-liability-table th,.consolidated-liability-table td{border:1px solid #c8c8c8;vertical-align:middle}.consolidated-liability-table thead th{padding:10px;background:#c9c39e;color:#111;text-align:center;font-size:11px}.consolidated-liability-table th:nth-child(1){width:24%;text-align:left}.consolidated-liability-table th:nth-child(2),.consolidated-liability-table th:nth-child(3){width:26%}.consolidated-liability-table th:nth-child(4){width:13%}.consolidated-liability-table th:nth-child(5){width:11%}.consolidated-liability-table td{padding:9px}.consolidated-liability-table td:nth-child(2),.consolidated-liability-table td:nth-child(3),.consolidated-liability-table td:nth-child(4){text-align:initial}.liability-description strong{display:block;color:#111;font-size:11px}.liability-description>small{display:block;margin-top:4px;color:#777;font-size:8px}.liability-amount-box{display:grid;grid-template-columns:1fr 1fr;gap:5px}.liability-amount-box>span{display:grid;gap:2px;min-width:0;padding:6px 7px;border:1px solid #e0e0e0;border-radius:6px;background:#f7f7f7}.liability-amount-box>span small{color:#777;font-size:7px;text-transform:uppercase;letter-spacing:.03em}.liability-amount-box>span b{text-align:right;font-size:10px;white-space:nowrap}.liability-amount-box .amount-total{grid-column:1/-1;display:flex;align-items:center;justify-content:space-between;background:#ececec;border-color:#c9c9c9}.officer-amount>span{background:#fffdeb;border-color:#e3d976}.officer-amount .amount-total{background:#fff5ad;border-color:#d2c100}.liability-year-row td{padding:7px!important;background:#111!important;color:#fff!important;font-size:11px;letter-spacing:.07em}.liability-year-total td{padding:9px;background:#eeece0;font-size:10px}.liability-year-total td>strong,.liability-grand-row td>strong{display:block;font-size:13px}.liability-year-total td>small,.liability-grand-row td>small{display:block;margin-top:2px;color:#666;font-size:8px}.liability-grand-row td{padding:12px;background:#c9c39e!important;color:#111;border-top:2px solid #111}.review-status{display:block;margin:0;text-align:center;white-space:normal}.review-status.manual{background:#fff1bf;color:#6c5700}.liability-review-editor>summary{text-align:center;white-space:nowrap}
@media(max-width:1100px){.liability-summary-card .table-wrap{overflow-x:auto}.consolidated-liability-table{min-width:900px}.liability-review-editor>form{right:auto;left:50%;transform:translateX(-50%)}}
@media(max-width:720px){.taxable-income-table{min-width:650px}.liability-summary-card .table-wrap{margin-left:-5px;margin-right:-5px}.liability-review-editor>form{transform:none}}

/* Phase 8.43: dynamic taxable-income adjustment rows. */
.taxable-custom-adjustment td{background:#fffbea}.taxable-custom-adjustment td:first-child{border-left:4px solid #d2c100}.taxable-custom-adjustment input{width:100%;min-width:0}.taxable-custom-adjustment td:first-child input{text-align:left}.taxable-working-actions{margin-top:12px}.taxable-income-table .taxable-remove-column,.taxable-income-table th:last-child,.taxable-income-table td:last-child{width:92px;min-width:92px;text-align:center}.taxable-income-table .table-tools{margin-top:9px}

/* Phase 8.44: live income-tax calculation and addition/deduction controls. */
.adjustment-description-fields{display:grid;grid-template-columns:94px minmax(135px,1fr);gap:6px}.adjustment-description-fields select{height:36px;padding:6px;font-size:10px}.adjustment-total-row td{background:#f5f4ec;font-weight:700}.adjustment-total-row td:not(:first-child){text-align:right}.deduction-total td{color:#8b2b20}.taxable-income-table [data-live]{font-variant-numeric:tabular-nums;font-weight:inherit}@media(max-width:720px){.adjustment-description-fields{grid-template-columns:1fr}}

/* Official system footer. */
.footer{display:flex;align-items:center;justify-content:center;gap:9px;font-size:11px;color:#666}.footer i{color:#c5b600;font-style:normal}.footer strong{color:#111;letter-spacing:.02em}@media(max-width:560px){.footer{flex-direction:column;gap:2px}.footer i{display:none}}

/* Notes of Discussion workspace. */
.issued-actions{display:flex;gap:6px;flex-wrap:wrap;margin-top:9px}.nod-editor{display:grid;gap:16px}.nod-findings-list{display:grid;gap:14px}.nod-response-card{border-left:5px solid #ffed00}.nod-response-card>.section-label small{display:block;color:#777;font-size:9px;font-weight:800;text-transform:uppercase}.nod-response-card>.section-label h2{margin:2px 0 0;font-size:16px}.nod-response-grid{display:grid;grid-template-columns:1fr 1fr;gap:13px}.nod-response-grid label:nth-child(1),.nod-response-grid label:nth-child(2){grid-row:span 2}.nod-response-grid textarea{min-height:145px}.nod-response-grid label:nth-child(3) textarea{min-height:80px}.sticky-form-actions{position:sticky;bottom:12px;z-index:30;display:flex;justify-content:flex-end;gap:8px;padding:12px;border:1px solid #c8c8c8;border-radius:9px;background:#fff;box-shadow:0 8px 25px #0002}.nod-particulars{display:grid;grid-template-columns:1fr 1fr;gap:2pt 18pt}.nod-particulars p{margin:2pt 0}@media(max-width:850px){.nod-response-grid{grid-template-columns:1fr}.nod-response-grid label:nth-child(1),.nod-response-grid label:nth-child(2){grid-row:auto}.sticky-form-actions{position:static;justify-content:stretch;flex-direction:column}}@media print{.nod-document-head .notice-subject{margin:10pt 0 14pt}.nod-document-head h1{margin:11pt 0 5pt}.nod-particulars{grid-template-columns:1fr 1fr}.nod-response-block{border:0!important;padding:0!important}.nod-summary-print table{width:100%;border-collapse:collapse}.nod-summary-print th,.nod-summary-print td{border:1px solid #000!important;padding:4px 5px!important;font-size:10.5pt!important}.nod-summary-print th{background:#c9c39e!important;color:#000!important}}
.workflow-tabs{align-items:stretch;gap:6px;overflow-x:auto;padding:10px;background:#fff;border:1px solid #d9dee5;border-radius:12px}
.workflow-tabs .workflow-group-label{display:flex;align-items:center;padding:0 8px;color:#717782;font-size:10px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;border-left:1px solid #e3e6ea}
.workflow-tabs .workflow-group-label:first-child{border-left:0}
.workflow-tabs .workflow-tab.locked{display:inline-flex;align-items:center;gap:6px;padding:9px 11px;border-radius:8px;color:#9ca3ad;background:#f4f5f7;border:1px dashed #d7dbe0;white-space:nowrap;cursor:not-allowed;font-size:12px}
.workflow-overview{margin-top:18px}
.workflow-overview-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.workflow-overview-grid>a,.workflow-overview-grid>span{display:grid;grid-template-columns:34px 1fr;column-gap:10px;row-gap:2px;align-items:center;padding:14px;border:1px solid #dce1e7;border-radius:10px;background:#fff;color:inherit;text-decoration:none}
.workflow-overview-grid>a>span,.workflow-overview-grid>span>span{grid-row:1/3;display:grid;place-items:center;width:32px;height:32px;border-radius:50%;background:#111;color:#fff;font-weight:800}
.workflow-overview-grid strong{font-size:13px}.workflow-overview-grid small{color:#6b7280;line-height:1.35}
.workflow-overview-grid .completed{border-color:#a9d7b5;background:#f4fbf6}.workflow-overview-grid .completed>span{background:#16823b}
.workflow-overview-grid>span.locked{background:#f5f6f7;color:#8a9098;border-style:dashed}.workflow-overview-grid>span.locked>span{background:#c6cbd1}
@media(max-width:1000px){.workflow-overview-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:650px){.workflow-overview-grid{grid-template-columns:1fr}.workflow-tabs .workflow-group-label{display:none}}