:root {
  --bg: #f4f6f9;
  --bg-alt: #eaf0f6;
  --surface: #ffffff;
  --surface-soft: #f8fafc;
  --line: #d6deea;
  --line-strong: #b9c7d8;
  --text: #0f172a;
  --muted: #526277;
  --accent: #0f4c81;
  --accent-strong: #0a3b64;
  --accent-soft: #e7f0f8;
  --success: #166534;
  --success-soft: #eaf7ef;
  --warning: #92400e;
  --warning-soft: #fff6e5;
  --danger: #991b1b;
  --danger-soft: #fff0ef;
  --radius: 4px;
  --shadow: 0 12px 30px rgba(15, 23, 42, .08);
  --space-1: .4rem;
  --space-2: .65rem;
  --space-3: .95rem;
  --space-4: 1.25rem;
}

*, *::before, *::after { box-sizing: border-box; }
html, body { min-height: 100%; margin: 0; }
body {
  color: var(--text);
  font-family: "IBM Plex Sans", "Segoe UI", sans-serif;
  background:
    linear-gradient(140deg, rgba(15, 76, 129, .07), transparent 46%),
    repeating-linear-gradient(0deg, var(--bg), var(--bg) 28px, var(--bg-alt) 29px, var(--bg-alt) 30px);
}
h1, h2, h3, h4, p { margin: 0; }
h1, h2, h3, h4 { font-family: "Sora", "Segoe UI", sans-serif; }
button, input, select, textarea { font: inherit; }
a { color: inherit; }
.muted { color: var(--muted); }

.skip-link {
  position: absolute;
  left: -9999px;
  top: 0;
  z-index: 1000;
  padding: .7rem;
  color: #ffffff;
  background: #0d1b29;
}
.skip-link:focus { left: 0; }

.app-shell {
  min-height: 100vh;
  display: grid;
  grid-template-columns: 274px minmax(0, 1fr);
}

.sidebar {
  min-height: 100vh;
  position: sticky;
  top: 0;
  align-self: start;
  display: flex;
  flex-direction: column;
  gap: var(--space-3);
  padding: var(--space-4) var(--space-3);
  color: #dce7f0;
  background: #112c46;
  border-right: 1px solid #2a445b;
}

.brand {
  display: flex;
  align-items: center;
  gap: .7rem;
  color: inherit;
  text-decoration: none;
}

.brand-mark {
  width: 38px;
  height: 38px;
  display: grid;
  place-items: center;
  flex: 0 0 auto;
  color: var(--accent);
  background: #ffffff;
  border-radius: var(--radius);
  font: 700 .9rem "Sora", sans-serif;
}

.brand strong { display: block; font: 700 1.1rem "Sora", sans-serif; }
.brand small { display: block; margin-top: .15rem; color: #bdccd9; font-size: .78rem; }

.workspace-card {
  padding: .65rem;
  border: 1px solid #315571;
  border-radius: var(--radius);
  background: rgba(255, 255, 255, .04);
}

.workspace-card span,
.suite-links > span,
.account-card > span {
  display: block;
  color: #aebfce;
  font-size: .72rem;
  text-transform: uppercase;
  letter-spacing: .08em;
}
.workspace-card strong { display: block; margin-top: .2rem; font-size: .9rem; overflow-wrap: anywhere; }
.workspace-card small { display: block; margin-top: .15rem; color: #b9c9d7; font-size: .76rem; }

.nav,
.tax-tabs,
.suite-links {
  display: grid;
  gap: .35rem;
}

.nav-link,
.tax-tab {
  width: 100%;
  padding: .58rem .65rem;
  color: #dce7f0;
  background: transparent;
  border: 1px solid #315571;
  border-radius: var(--radius);
  text-align: left;
  text-decoration: none;
  cursor: pointer;
}
.nav-link:hover,
.tax-tab:hover { border-color: #5d7b94; }
.nav-link.is-active,
.tax-tab.is-active {
  color: #ffffff;
  background: var(--accent);
  border-color: #4e7cad;
}

.suite-links { padding-top: .3rem; }
.suite-links a { color: #cad8e4; font-size: .82rem; text-decoration: none; }
.suite-links a:hover { color: #ffffff; text-decoration: underline; }

.account-card {
  margin-top: auto;
  padding-top: .8rem;
  display: grid;
  gap: .25rem;
  border-top: 1px solid #315571;
}
.account-card strong { font-size: .88rem; overflow-wrap: anywhere; }
.account-card small { color: #b9c9d7; overflow-wrap: anywhere; }
.account-card a {
  margin-top: .4rem;
  display: inline-flex;
  justify-content: center;
  padding: .45rem .6rem;
  color: var(--accent-strong);
  background: #e5f0fb;
  border: 1px solid #9fc2e8;
  border-radius: var(--radius);
  text-decoration: none;
  font-weight: 700;
}

.main {
  min-width: 0;
  padding: var(--space-3);
}

.topbar {
  display: flex;
  align-items: center;
  gap: var(--space-3);
  padding-bottom: var(--space-2);
  border-bottom: 1px solid var(--line);
}
.topbar h1 { font-size: 1.45rem; }
.eyebrow,
.kicker {
  color: var(--accent);
  font-size: .72rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: .1em;
}
.menu-button { display: none; border: 1px solid var(--line); background: var(--surface); padding: .45rem .65rem; border-radius: var(--radius); }
.topbar-action {
  margin-left: auto;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding: .5rem .7rem;
  color: var(--accent-strong);
  background: var(--accent-soft);
  border: 1px solid #b8d0e8;
  border-radius: var(--radius);
  text-decoration: none;
  font-weight: 700;
}

.page-body {
  margin-top: var(--space-3);
  display: grid;
  gap: var(--space-3);
}

.surface {
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: var(--space-3);
}

.empty-state {
  min-height: 320px;
  display: grid;
  place-items: center;
  align-content: center;
  gap: .8rem;
  text-align: center;
}

.hero {
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: var(--space-3);
  align-items: center;
  border-left: 4px solid var(--accent);
}
.hero h2 { margin-top: .15rem; font-size: 1.35rem; }
.hero p:last-child { margin-top: .35rem; max-width: 760px; color: var(--muted); }
.hero-controls {
  display: flex;
  flex-wrap: wrap;
  gap: .55rem;
  align-items: end;
  justify-content: flex-end;
}
.hero-controls label { display: grid; gap: .25rem; color: var(--muted); font-size: .78rem; font-weight: 700; min-width: 130px; }

.btn {
  border: 1px solid transparent;
  border-radius: var(--radius);
  padding: .5rem .75rem;
  cursor: pointer;
  text-decoration: none;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  font-weight: 700;
}
.btn:disabled { opacity: .55; cursor: wait; }
.btn-primary { color: #ffffff; background: var(--accent); border-color: var(--accent); }
.btn-primary:hover { background: var(--accent-strong); }
.btn-secondary { color: var(--text); background: var(--surface); border-color: var(--line-strong); }
.btn-secondary:hover { background: var(--surface-soft); }
.btn-danger { color: #ffffff; background: var(--danger); border-color: var(--danger); }
.btn-small { padding: .35rem .55rem; font-size: .82rem; }

input,
select,
textarea {
  width: 100%;
  border: 1px solid var(--line-strong);
  background: #ffffff;
  color: var(--text);
  border-radius: var(--radius);
  padding: .52rem .58rem;
}
textarea { min-height: 92px; resize: vertical; }
input:focus,
select:focus,
textarea:focus {
  outline: 2px solid rgba(15, 76, 129, .18);
  border-color: var(--accent);
}
label { display: grid; gap: .3rem; color: var(--muted); font-size: .78rem; font-weight: 700; }

.metric-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(150px, 1fr));
  gap: var(--space-2);
}
.metric-card {
  padding: .85rem;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
}
.metric-card span {
  display: block;
  color: var(--muted);
  font-size: .72rem;
  text-transform: uppercase;
  letter-spacing: .06em;
}
.metric-card strong {
  display: block;
  margin-top: .25rem;
  color: var(--accent-strong);
  font: 700 1.35rem "Sora", sans-serif;
}
.metric-card small { color: var(--muted); }

.tax-desk,
.tax-panel,
.overview-grid,
.editor-grid {
  display: grid;
  gap: var(--space-3);
}
.tax-panel { display: none; }
.tax-panel.is-active { display: grid; }
.overview-grid { grid-template-columns: minmax(0, 1fr) minmax(280px, .8fr); }
.editor-grid { grid-template-columns: minmax(280px, .65fr) minmax(0, 1.35fr); align-items: start; }

.section-heading {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: .8rem;
  margin-bottom: .8rem;
}
.section-heading h3 { margin-top: .12rem; }
.section-heading .muted { margin-top: .25rem; }
.section-heading.compact { margin-bottom: .65rem; }

.action-grid {
  display: grid;
  grid-template-columns: repeat(5, minmax(150px, 1fr));
  gap: var(--space-2);
}
.action-card {
  min-height: 124px;
  display: grid;
  align-content: start;
  gap: .35rem;
  padding: .85rem;
  color: inherit;
  background: var(--surface-soft);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  text-align: left;
  cursor: pointer;
}
.action-card:hover { border-color: var(--accent); background: #ffffff; }
.action-card span { color: var(--accent); font-size: .7rem; font-weight: 700; text-transform: uppercase; letter-spacing: .08em; }
.action-card strong { font: 700 .98rem "Sora", sans-serif; }
.action-card small { color: var(--muted); line-height: 1.35; }

.filters {
  display: grid;
  grid-template-columns: minmax(220px, 1fr) minmax(160px, .35fr) minmax(150px, .3fr);
  gap: .65rem;
  margin-bottom: .8rem;
  align-items: end;
}

.field-row {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: .65rem;
}
.form-card { display: grid; gap: .7rem; }
.form-actions { display: flex; flex-wrap: wrap; gap: .5rem; justify-content: flex-end; padding-top: .4rem; border-top: 1px solid var(--line); }

.table-wrap { width: 100%; overflow-x: auto; }
table { width: 100%; border-collapse: collapse; font-size: .88rem; }
th,
td {
  padding: .62rem .55rem;
  text-align: left;
  border-bottom: 1px solid var(--line);
  vertical-align: middle;
}
th {
  color: var(--muted);
  font-size: .72rem;
  text-transform: uppercase;
  letter-spacing: .06em;
  background: var(--surface-soft);
}
.text-right { text-align: right; }
.empty-cell { padding: 1.6rem; text-align: center; color: var(--muted); }
.row-actions { display: flex; flex-wrap: wrap; gap: .35rem; justify-content: flex-end; }
.row-button {
  border: 1px solid var(--line);
  background: #ffffff;
  color: var(--accent);
  padding: .3rem .45rem;
  border-radius: var(--radius);
  cursor: pointer;
  font-weight: 700;
}
.row-button.danger { color: var(--danger); }

.badge {
  display: inline-flex;
  align-items: center;
  border-radius: 999px;
  padding: .18rem .48rem;
  font-size: .72rem;
  font-weight: 700;
  white-space: nowrap;
}
.badge.ready,
.badge.filed,
.badge.good { color: var(--success); background: var(--success-soft); }
.badge.needs_review,
.badge.warn { color: var(--warning); background: var(--warning-soft); }
.badge.excluded,
.badge.missing { color: var(--danger); background: var(--danger-soft); }
.badge.neutral { color: var(--muted); background: #edf1f5; }

.checklist,
.breakdown-list,
.packet-content {
  display: grid;
  gap: .55rem;
}
.check-row {
  display: grid;
  grid-template-columns: auto minmax(0, 1fr);
  gap: .65rem;
  align-items: start;
  padding: .65rem;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface-soft);
}
.check-row input[type="checkbox"] { width: auto; margin-top: .18rem; }
.check-row input[type="checkbox"]:disabled { cursor: default; }
.check-row strong { display: block; font-size: .9rem; }
.check-row small { color: var(--muted); }
.check-row .auto-reason {
  color: var(--accent-strong);
  font-weight: 600;
}
.check-row textarea { min-height: 54px; margin-top: .35rem; font-size: .84rem; }

.breakdown-row,
.packet-row {
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: .7rem;
  align-items: center;
  padding: .55rem 0;
  border-bottom: 1px solid var(--line);
}
.breakdown-row:last-child,
.packet-row:last-child { border-bottom: 0; }
.breakdown-row small,
.packet-row small { display: block; color: var(--muted); margin-top: .12rem; }
.breakdown-row strong,
.packet-row strong { color: var(--accent-strong); font-variant-numeric: tabular-nums; }

.tax-packet h4 {
  margin-top: 1rem;
  padding-top: .75rem;
  border-top: 1px solid var(--line);
  font-size: .95rem;
}
.packet-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: var(--space-3);
}

.loading { color: var(--muted); }
.toast {
  position: fixed;
  right: 1rem;
  bottom: 1rem;
  z-index: 2000;
  max-width: 380px;
  padding: .7rem .85rem;
  color: #ffffff;
  background: #14293d;
  border-radius: var(--radius);
  box-shadow: var(--shadow);
}
.toast.error { background: var(--danger); }

@media (max-width: 1120px) {
  .metric-grid { grid-template-columns: repeat(2, minmax(150px, 1fr)); }
  .overview-grid,
  .editor-grid,
  .packet-grid { grid-template-columns: 1fr; }
  .action-grid { grid-template-columns: repeat(2, minmax(160px, 1fr)); }
}

@media (max-width: 880px) {
  .app-shell { grid-template-columns: 1fr; }
  .sidebar {
    position: fixed;
    inset: 0 auto 0 0;
    z-index: 100;
    width: 274px;
    transform: translateX(-105%);
    transition: transform .16s ease;
    box-shadow: var(--shadow);
  }
  .sidebar.is-open { transform: translateX(0); }
  .menu-button { display: inline-flex; }
  .topbar { align-items: flex-start; }
  .topbar-action { display: none; }
  .hero { grid-template-columns: 1fr; }
  .hero-controls { justify-content: flex-start; }
  .filters,
  .field-row,
  .metric-grid,
  .action-grid { grid-template-columns: 1fr; }
}

@media print {
  body {
    background: #ffffff;
    color: #000000;
  }
  .sidebar,
  .topbar,
  .hero,
  #tax-metrics,
  .tax-panel:not([data-tax-panel="packet"]),
  .no-print,
  .toast {
    display: none !important;
  }
  .app-shell,
  .main,
  .page-body,
  .tax-desk,
  .tax-panel {
    display: block;
    min-height: 0;
    padding: 0;
    margin: 0;
  }
  .surface {
    border: 0;
    padding: .45in;
  }
  .tax-panel[data-tax-panel="packet"] {
    display: block !important;
  }
  .section-heading {
    border-bottom: 1px solid #cbd5e1;
    padding-bottom: .2in;
  }
}