:root{--brand: #0284C7;--brand-dark: #0369A1;--brand-light: #E0F2FE;--nav-bg: #0f2744;--nav-border: #1e3a5f;--nav-text: #e2e8f0;--nav-muted: #94a3b8;--nav-active-bg: rgba(255,255,255,.1);--text-primary: #0F172A;--text-muted: #64748B;--text-tertiary: #94A3B8;--bg-surface: #F8FAFC;--bg-white: #ffffff;--bg-hover: #E0F2FE;--border-light: #CBD5E1;--accent: #534AB7;--green: #16A34A;--green-light: #DCFCE7;--amber: #EF9F27;--amber-light: #FAEEDA;--red: #E24B4A;--red-light: #FCEBEB;--font-family: "Montserrat", system-ui, -apple-system, sans-serif;--radius-md: 8px;--radius-lg: 12px;--shadow-card: 0 1px 4px rgba(0,0,0,.06);--shadow-md: 0 2px 8px rgba(0,0,0,.06);--rail-w: 44px;--sidebar-w: 220px;--topbar-h: 40px;--bottom-nav-h: 48px}*{box-sizing:border-box}html,body,#root{height:100%}body{margin:0;font-family:var(--font-family);background:var(--bg-surface);color:var(--text-primary);font-size:13px;line-height:1.35;-webkit-font-smoothing:antialiased}button,input,select,textarea{font-family:inherit}a{color:var(--brand)}.app-shell{min-height:100%}.topbar{position:fixed;top:0;left:0;right:0;height:var(--topbar-h);background:var(--nav-bg);color:#fff;display:flex;align-items:center;padding:0 16px;z-index:40;box-shadow:var(--shadow-md)}.topbar .wordmark{font-weight:700;font-size:15px;letter-spacing:.02em}.topbar .wordmark span{color:var(--accent)}.nav-rail{display:none;position:fixed;top:var(--topbar-h);bottom:0;left:0;width:var(--rail-w);background:var(--nav-bg);border-right:1px solid var(--nav-border);flex-direction:column;padding:12px 0;gap:4px;z-index:30;overflow-y:auto}.nav-rail a{display:flex;align-items:center;gap:10px;padding:7px 10px;margin:0 5px;border-radius:var(--radius-md);color:var(--nav-muted);text-decoration:none;font-size:12px;white-space:nowrap}.nav-rail a.active{background:var(--nav-active-bg);color:#fff}.nav-rail a .icon{font-size:18px;line-height:1;width:20px;text-align:center;flex-shrink:0}.nav-rail a .label{display:none}.nav-bottom{display:flex;position:fixed;bottom:0;left:0;right:0;height:var(--bottom-nav-h);background:var(--nav-bg);border-top:1px solid var(--nav-border);z-index:40;padding-bottom:env(safe-area-inset-bottom);overflow-x:auto}.nav-bottom a{flex:1 0 58px;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:1px;color:var(--nav-muted);text-decoration:none;font-size:9px;min-height:40px}.nav-bottom a.active{color:#fff}.nav-bottom a .icon{font-size:16px;line-height:1}.content{padding:10px;padding-top:calc(var(--topbar-h) + 10px);padding-bottom:calc(var(--bottom-nav-h) + 10px);max-width:1040px;margin:0 auto}@media (min-width: 1024px){.nav-rail{display:flex}.nav-bottom{display:none}.content{margin-left:var(--rail-w);padding-bottom:10px}}@media (min-width: 1280px){.nav-rail{width:var(--sidebar-w)}.nav-rail a .label{display:inline}.content{margin-left:var(--sidebar-w)}}.page-title{font-size:16px;font-weight:700;margin:0 0 8px}.card{background:var(--bg-white);border:1px solid var(--border-light);border-radius:var(--radius-md);box-shadow:var(--shadow-card);padding:10px}.grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(120px,1fr));gap:6px}.stat-tile .stat-label{font-size:10px;color:var(--text-muted);text-transform:uppercase;letter-spacing:.03em}.stat-tile .stat-value{font-size:15px;font-weight:700;margin-top:2px}.stat-tile.card{padding:8px}.form-row{display:flex;flex-wrap:wrap;gap:6px;margin-bottom:6px}.form-field{display:flex;flex-direction:column;gap:2px;flex:1;min-width:130px}.form-field label{font-size:10px;color:var(--text-muted)}.form-field input,.form-field select{padding:5px 8px;border:1px solid var(--border-light);border-radius:var(--radius-md);font-size:12px}.btn{padding:6px 12px;border-radius:var(--radius-md);border:none;background:var(--brand);color:#fff;font-size:12px;font-weight:600;cursor:pointer}.btn:hover{background:var(--brand-dark)}.btn-ghost{background:transparent;color:var(--text-muted);border:1px solid var(--border-light)}.list{display:flex;flex-direction:column;gap:4px;margin-top:8px}.list-item{display:flex;justify-content:space-between;align-items:center;gap:8px;padding:6px 8px;background:var(--bg-white);border:1px solid var(--border-light);border-radius:var(--radius-md);font-size:12px}.list-item .meta{font-size:10px;color:var(--text-muted)}.list-item .amount{font-weight:700;white-space:nowrap}.list-item button,.row-actions button{background:none;border:none;color:var(--red);cursor:pointer;font-size:11px;padding:2px 4px}.list-item button:first-of-type,.row-actions button:first-of-type{color:var(--brand)}.empty-state{text-align:center;padding:16px 12px;color:var(--text-muted);font-size:12px}.tabs{display:flex;gap:4px;margin-bottom:8px;overflow-x:auto}.tabs button{padding:5px 11px;border-radius:999px;border:1px solid var(--border-light);background:var(--bg-white);font-size:11px;white-space:nowrap;cursor:pointer}.tabs button.active{background:var(--brand);border-color:var(--brand);color:#fff}.progress-track{height:6px;border-radius:999px;background:#e2e8f0;overflow:hidden}.progress-fill{height:100%;border-radius:999px}.badge{display:inline-block;padding:1px 7px;border-radius:999px;font-size:10px;font-weight:600}.tax-split{display:grid;grid-template-columns:1fr;gap:8px;align-items:start}@media (min-width: 768px){.tax-split{grid-template-columns:1.3fr 1fr}.tax-split-right{position:sticky;top:calc(var(--topbar-h) + 10px)}}