:root{--background:#f5f6fb;--surface:#fff;--surface-soft:#eef2fe;--text:#1b1f2a;--muted:#5b6271;--line:#d7dcea;--primary:#1d4ed8;--primary-dark:#173bb0;--accent:#ea580c;--ok:#166534;--shadow:0 18px 55px #1b23401f}*{box-sizing:border-box}html{background:var(--background)}body{color:var(--text);background:var(--background);margin:0;font-family:Arial,Helvetica Neue,sans-serif}button,input,select{font:inherit}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.55}.page-shell{min-height:100vh;padding:32px}.tool-grid{grid-template-columns:380px minmax(0,1fr);align-items:start;gap:20px;max-width:1180px;margin:0 auto;display:grid}.tool-main,.controls,.content-band{border:1px solid var(--line);background:var(--surface);box-shadow:var(--shadow);border-radius:8px}.tool-main{padding:24px}.intro{max-width:760px;margin-bottom:20px}.eyebrow{color:var(--primary);text-transform:uppercase;margin:0 0 8px;font-size:.8rem;font-weight:800}h1,h2,h3,p{margin-top:0}h1{letter-spacing:0;margin-bottom:10px;font-size:clamp(2rem,4vw,3.4rem);line-height:1.02}.intro p,.content-band p,.controls p{color:var(--muted);line-height:1.55}.controls{gap:16px;padding:20px;display:grid;position:sticky;top:24px}.controls h2{margin-bottom:4px;font-size:1.2rem}.mode-switch{border:1px solid var(--line);background:var(--surface-soft);border-radius:999px;grid-template-columns:1fr 1fr;gap:6px;padding:4px;display:grid}.mode-switch button{min-height:38px;color:var(--muted);background:0 0;border:none;border-radius:999px;font-size:.86rem;font-weight:800}.mode-switch button.is-active{background:var(--primary);color:#fff}.field{gap:7px;font-weight:800;display:grid}.field input,.field select{border:1px solid var(--line);width:100%;min-height:44px;color:var(--text);background:#fff;border-radius:8px;padding:0 12px}.field small{color:var(--muted);font-weight:400}.input-money{position:relative}.input-money span{color:var(--muted);pointer-events:none;font-weight:700;position:absolute;top:50%;left:12px;transform:translateY(-50%)}.input-money input{padding-left:38px}.actions{gap:10px;display:flex}.primary-button,.secondary-button,.ghost-button{border-radius:8px;justify-content:center;align-items:center;gap:8px;min-height:44px;padding:0 16px;font-weight:900;display:inline-flex}.primary-button{border:1px solid var(--primary);background:var(--primary);color:#fff;flex:1}.primary-button:hover{background:var(--primary-dark)}.secondary-button{border:1px solid var(--primary);color:var(--primary);background:#fff}.ghost-button{border:1px solid var(--line);color:var(--text);background:#fff}.primary-button svg,.secondary-button svg,.ghost-button svg{width:18px;height:18px}.privacy-note{border-left:3px solid var(--accent);color:var(--muted);margin:0;padding-left:12px;font-size:.9rem}.results-head{color:var(--primary-dark);align-items:center;gap:8px;margin-bottom:16px;font-weight:800;display:flex}.results-head svg{width:20px;height:20px}.summary-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.summary-card{border:1px solid var(--line);background:var(--surface-soft);border-radius:8px;gap:4px;padding:16px;display:grid}.summary-card.is-highlight{background:var(--primary);border-color:var(--primary)}.summary-card.is-highlight span,.summary-card.is-highlight strong{color:#fff}.summary-card span{color:var(--muted);text-transform:uppercase;letter-spacing:.03em;font-size:.78rem;font-weight:800}.summary-card strong{color:var(--primary-dark);font-size:1.7rem;line-height:1.1}.breakdown{border:1px solid var(--line);border-radius:8px;margin-top:18px;overflow:hidden}.breakdown-row{border-bottom:1px solid var(--line);justify-content:space-between;gap:12px;padding:11px 14px;font-size:.95rem;display:flex}.breakdown-row:last-child{border-bottom:none}.breakdown-row span{color:var(--muted)}.breakdown-row strong{color:var(--text);font-weight:800}.breakdown-row.is-total{background:var(--surface-soft)}.warn-note{color:#854d0e;background:#fef3c7;border-radius:8px;margin:14px 0 0;padding:12px 14px;font-size:.9rem;font-weight:700}.examples{margin-top:18px}.examples h3{margin-bottom:10px;font-size:1rem}.example-list{grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;display:grid}.example-list button{border:1px solid var(--line);min-height:56px;color:var(--text);text-align:left;background:#fbfcff;border-radius:8px;gap:2px;padding:8px 10px;display:grid}.example-list button:hover{border-color:var(--primary)}.example-list strong{font-size:.9rem}.example-list small{color:var(--muted);font-size:.78rem;font-weight:400}.content-band{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:28px;max-width:1180px;margin:20px auto 0;padding:24px;display:grid}.content-band h2{font-size:1.35rem}.formula-list{gap:8px;margin:0;padding:0;list-style:none;display:grid}.formula-list li{border:1px solid var(--line);background:var(--surface-soft);color:var(--text);border-radius:8px;padding:10px 12px;font-size:.92rem}.faq-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;display:grid}.faq-grid article{border-left:3px solid var(--accent);padding-left:14px}.faq-grid h3{margin-bottom:8px;font-size:1rem}.faq-grid p{margin-bottom:0;font-size:.94rem}.article-page{max-width:820px;margin:0 auto}.article-card{border:1px solid var(--line);background:var(--surface);box-shadow:var(--shadow);border-radius:8px;margin-top:14px;padding:32px}.article-card h1{font-size:clamp(1.8rem,3.5vw,2.6rem)}.article-card h2{margin-top:28px;font-size:1.3rem}.article-card p,.article-card li{color:var(--text);line-height:1.7}.article-card ol,.article-card ul{padding-left:20px}.article-card a{color:var(--primary);font-weight:700}.article-card table{border-collapse:collapse;width:100%;margin:12px 0}.article-card th,.article-card td{border:1px solid var(--line);text-align:left;padding:9px 12px;font-size:.94rem}.article-card th{background:var(--surface-soft)}.site-footer{max-width:1180px;color:var(--muted);justify-content:space-between;gap:16px;margin:18px auto 0;font-size:.92rem;display:flex}.site-footer nav{flex-wrap:wrap;gap:14px;display:flex}.site-footer a,.back-link{color:var(--primary);font-weight:800;text-decoration:none}.site-footer a:hover,.back-link:hover{text-decoration:underline}.legal-page{max-width:780px;margin:0 auto;padding:48px 24px}.legal-page h1{margin-top:24px;font-size:clamp(2rem,4vw,3rem)}.legal-page h2{margin-top:28px;font-size:1.25rem}.legal-page p{color:var(--muted);line-height:1.7}.legal-note{margin-top:32px;font-size:.9rem}:focus-visible{outline:3px solid var(--focus,#2563eb);outline-offset:2px}@media (max-width:900px){.page-shell{padding:16px}.tool-grid,.content-band{grid-template-columns:1fr}.controls{position:static}.faq-grid{grid-template-columns:1fr}.site-footer{flex-direction:column}}@media (max-width:560px){.tool-main,.controls,.content-band,.article-card{padding:16px}.summary-grid,.example-list{grid-template-columns:1fr}}