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th[data-empty]{color:var(--danger);border-bottom-color:var(--danger-border);background:#f6d9d2}.col-alert{vertical-align:middle;margin-left:6px;display:inline-block;position:relative}.col-alert-mark{background:var(--danger);color:#fff;border:0;border-radius:50%;place-items:center;width:15px;height:15px;padding:0;font-size:10px;font-weight:700;line-height:1;display:grid}.col-alert-note{z-index:3;border:1px solid var(--danger-border);border-radius:var(--radius);background:var(--surface);width:17rem;box-shadow:var(--shadow);letter-spacing:0;text-align:left;text-transform:none;color:var(--text);white-space:normal;padding:9px 11px;font-size:12px;font-weight:400;line-height:1.45;display:none;position:absolute;top:calc(100% + 7px);left:-8px}.col-alert:hover .col-alert-note,.col-alert:focus-within .col-alert-note{display:block}.grid [data-column=account_no],.grid [data-column=tax_code]{min-width:calc(12.5ch + 76px)}.grid td[data-column=account_no],.grid td[data-column=tax_code]{white-space:nowrap}.grid td[data-column=account_no] input,.grid td[data-column=tax_code] input{width:calc((var(--cell-chars,5) + .5) * 1ch + 12px);vertical-align:middle;min-width:calc(5.5ch + 12px);max-width:calc(12.5ch + 12px);padding:3px 5px}.grid [data-column=account_type]{min-width:8rem}.grid [data-column=statement_type]{min-width:10rem}.grid [data-column=debit],.grid [data-column=credit],.grid [data-column=balance]{min-width:8rem}.grid input,.grid select{font:inherit;border-radius:var(--radius-sm);width:100%;min-width:0;color:inherit;background:0 0;border:1px solid #0000;padding:4px 7px;font-size:13px}.grid select{cursor:pointer}.grid input:hover,.grid select:hover{border-color:var(--border-strong)}.grid input:focus,.grid select:focus{border-color:var(--accent);background:var(--surface);box-shadow:0 0 0 3px var(--accent-weak);outline:none}.grid input[aria-invalid=true]{border-color:var(--danger-border)}.cell-line{border-radius:3px;flex-wrap:nowrap;align-items:center;gap:5px;min-width:0;display:flex}.cell-line>input,.cell-line>select{flex:1 1 0;width:auto;min-width:0}.grid td[data-column=account_no] .cell-line>input,.grid td[data-column=tax_code] .cell-line>input{flex:none}.grid td.numeric .cell-line{flex-direction:row-reverse}.grid td[data-column=account_name] .cell-line>input{order:2}.grid td[data-column=account_name] .cell-line>.badge{order:3}.grid td[data-column=account_name] .cell-line:not(:has(.mark)):before{content:"";flex:none;width:15px}.mark{width:15px;height:15px;color:var(--info);cursor:help;flex:none;justify-content:center;align-items:center;display:inline-flex}.mark svg{fill:none;stroke:currentColor;stroke-width:1.4px;stroke-linecap:round;stroke-linejoin:round;width:13px;height:13px}.cell-line .badge{cursor:help;flex:none}.cell-line .badge-doubt{background:var(--gold-weak);border-color:var(--gold-border);color:var(--gold-ink);font-weight:700}.tip{z-index:60;border-radius:var(--radius);background:var(--n-800);color:#ffffffeb;text-align:left;max-width:22rem;box-shadow:var(--shadow);pointer-events:none;padding:8px 11px;font-size:12px;line-height:1.5;position:fixed}@media (prefers-reduced-motion:no-preference){.tip{animation:.11s cubic-bezier(.2,.6,.3,1) tip-in}}@keyframes tip-in{0%{opacity:0}}.grid td[data-changed=true] .cell-line{background:var(--success-weak);box-shadow:inset 2px 0 0 var(--success);margin:-1px -5px;padding:1px 5px}.grid td[data-flagged=true] .cell-line{box-shadow:none;background:0 0}.was{background:var(--danger-weak);box-shadow:inset 2px 0 0 var(--danger);color:var(--danger);border-radius:3px;flex-wrap:nowrap;align-items:baseline;gap:4px;margin:2px -5px 0;padding:2px 5px;font-size:10.5px;line-height:1.4;display:flex}.grid td.numeric .was{flex-direction:row-reverse;justify-content:flex-start}.was-mark{flex:none;font-family:ui-monospace,SFMono-Regular,Menlo,monospace;font-weight:700;line-height:1}.was-value{white-space:nowrap;text-overflow:ellipsis;text-decoration:line-through;overflow:hidden}.was-empty{white-space:nowrap;opacity:.85;font-style:italic}.grid tr[data-paired=true]>th,.grid tr[data-paired=true]>td{border-bottom:none}.grid tr.prior-year>th,.grid tr.prior-year>td{color:var(--text-muted);padding-top:6px;padding-bottom:6px;font-size:12px}.grid tr.prior-year .line-no{color:var(--text-faint);box-shadow:inset 2.5px 0 0 var(--border-strong);font-size:13px}.grid tr.prior-year[data-doubt=true] .line-no{box-shadow:inset 2.5px 0 0 var(--warning-border)}.grid tbody tr[data-paired=true]:hover>th,.grid tbody tr[data-paired=true]:hover>td,.grid tbody tr:hover+tr.prior-year>th,.grid tbody tr:hover+tr.prior-year>td,.grid tbody tr.prior-year:hover>th,.grid tbody tr.prior-year:hover>td,:is(.grid tbody tr:has(+tr.prior-year:hover)>th,.grid tbody tr:has(+tr.prior-year:hover)>td){background:var(--n-50)}.prior-cell{align-items:center;gap:8px;min-height:22px;margin:0;padding:0 8px;display:flex}.prior-cell .badge{flex:none}.prior-why{color:var(--text-muted);cursor:help;flex:none;font-size:10.5px}.prior-why-doubt{color:var(--warning)}.grid tr.prior-year td.numeric .prior-cell{font-variant-numeric:tabular-nums;justify-content:flex-end}.prior-value{text-overflow:ellipsis;white-space:nowrap;min-width:0;overflow:hidden}.grid tr.prior-year .badge{cursor:help}.prior-none{color:var(--text-faint);padding-left:7px;font-style:italic}.prior-none .badge{margin-right:6px;font-style:normal}.grid .empty{text-align:center;color:var(--text-faint);padding:32px 0}.grid tfoot th,.grid tfoot td{border-top:2px solid var(--n-300);color:var(--text-heading);background:#e5e0dd;border-bottom:none;font-weight:700}.grid tfoot .line-no,.grid tfoot .row-actions{z-index:3;background:#e5e0dd}.grid tfoot td.numeric{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap;padding-right:24px}.totals-label{text-transform:uppercase;letter-spacing:.05em;color:var(--n-600);font-size:11px}.totals-label .tag{margin-left:8px}.grid-foot{flex-wrap:wrap;flex:none;justify-content:center;align-items:center;gap:16px;display:flex}.pager{align-items:center;gap:8px;display:flex}.pager p{text-align:center;font-variant-numeric:tabular-nums;min-width:13rem;margin:0}.pager .ghost{padding:6px 12px;font-size:12.5px}.backdrop{z-index:50;-webkit-backdrop-filter:blur(2px);backdrop-filter:blur(2px);background:#14192273;place-items:start center;padding:48px 24px;display:grid;position:fixed;inset:0;overflow-y:auto}.modal{background:var(--surface);width:min(720px,94vw);max-width:none;max-height:calc(100dvh - 96px);color:var(--text);border-radius:var(--radius-lg);box-shadow:var(--shadow-lg);border:0;flex-direction:column;padding:0;display:flex;position:static}.modal-wide{width:min(1100px,96vw)}.modal-head,.modal-foot{justify-content:space-between;align-items:center;gap:16px;padding:16px 20px;display:flex}.modal-head{border-bottom:1px solid var(--border)}.modal-head h2{font-size:16px;font-weight:650}.modal-foot{border-top:1px solid var(--border);justify-content:flex-end}.modal-foot>.ghost:first-child{margin-right:auto}.modal-body{flex-direction:column;min-height:0;padding:20px;display:flex;overflow:auto}.modal-body p+p{margin-top:10px}.modal-close{color:var(--text-muted);border-radius:var(--radius-sm);background:0 0;border:0;padding:5px 10px;font-size:13px}.modal-close:hover{background:var(--n-100);color:var(--text)}.losing{gap:6px;margin:8px 0 0;padding:0;list-style:none;display:grid}.losing li{border:1px solid var(--warning-border);background:var(--warning-weak);color:var(--warning);border-radius:var(--radius-sm);padding:7px 12px;font-size:13px;font-weight:600}.files{gap:12px;margin:0;padding:0;list-style:none;display:grid}.files>li{border:1px solid var(--border);border-radius:var(--radius);background:var(--surface-subtle);padding:14px 16px}.file-head{flex-wrap:wrap;align-items:center;gap:8px;margin:0;font-size:13.5px;display:flex}.file-title{font-weight:600}.file-actions{align-items:center;gap:6px;margin-left:auto;display:inline-flex}.file-actions .ghost{color:var(--text);padding:4px 12px;font-size:12.5px;text-decoration:none}.file-frame{border:1px solid var(--border);border-radius:var(--radius);background:var(--surface);width:100%;height:70vh;min-height:0;display:block}.file-text{border:1px solid var(--border);border-radius:var(--radius);background:var(--surface-subtle);white-space:pre;tab-size:4;flex:1;min-height:0;margin:0;padding:14px 16px;font-size:12.5px;line-height:1.55;overflow:auto}.sheet-tabs{flex-wrap:wrap;gap:6px;margin-bottom:12px;display:flex}.sheet-tabs button{border:1px solid var(--border);background:var(--surface);color:var(--text-muted);border-radius:999px;padding:4px 14px;font-size:12.5px}.sheet-tabs button[aria-pressed=true]{border-color:var(--accent-border);background:var(--accent-weak);color:var(--accent-strong);font-weight:600}.grid.sheet td{white-space:pre-wrap;max-width:22rem;font-size:12.5px}.facts{grid-template-columns:repeat(auto-fit,minmax(11rem,1fr));gap:8px 16px;margin:12px 0 0;font-size:12.5px;display:grid}.facts dt{color:var(--text-faint);text-transform:uppercase;letter-spacing:.06em;font-size:10px;font-weight:700}.facts dd{margin:0}.warnings{color:var(--warning);margin:10px 0 0;padding-left:18px;font-size:12.5px}.upload{flex-direction:column;gap:16px;display:flex}.upload-return{align-items:center;gap:10px;margin:0;display:flex}.dropzone{border:1.5px dashed var(--border-strong);border-radius:var(--radius);background:var(--surface-subtle);cursor:pointer;align-items:center;gap:14px;padding:18px;display:flex}.dropzone:hover{border-color:var(--accent-border);background:var(--accent-weak)}.dropzone:has(input:focus-visible){outline:2px solid var(--accent);outline-offset:2px}.dropzone[data-filled=true]{border-style:solid;border-color:var(--border-strong);background:var(--surface)}.dropzone input[type=file]{clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.drop-icon{border:1px solid var(--accent-border);background:var(--accent-weak);width:38px;height:38px;color:var(--accent);border-radius:10px;flex:none;place-items:center;display:grid}.drop-icon svg{width:19px;height:19px}.dropzone[data-filled=true] .drop-icon{border-color:var(--success-border);background:var(--success-weak);color:var(--success)}.drop-body{min-width:0}.drop-label{color:var(--n-800);font-size:13.5px;font-weight:600;display:block}.drop-label .badge{margin-left:6px}.drop-value{color:var(--text-muted);text-overflow:ellipsis;white-space:nowrap;margin-top:2px;font-size:12.5px;display:block;overflow:hidden}.dropzone[data-filled=true] .drop-value{color:var(--accent-strong);font-weight:600}.drop-hint{color:var(--text-muted);margin-top:2px;font-size:11.5px;display:block}.waiting{text-align:center;flex-direction:column;align-items:center;gap:12px;padding:40px 24px;display:flex}.panel>.waiting{padding:20px 0 4px}.spinner{border:3px solid var(--n-150);border-top-color:var(--accent);border-radius:50%;width:34px;height:34px;animation:.8s linear infinite spin}@keyframes spin{to{transform:rotate(360deg)}}@media (prefers-reduced-motion:reduce){.spinner{animation-duration:2.4s}}