:root{--bg:#f6f7f9;--card:#fff;--ink:#1b2430;--muted:#5b6675;--line:#e2e6ec;--brand:#0f6e5c;--brand-2:#0b5547;--accent:#e9f5f2;--warn:#fff7e6;--warn-line:#f0d28a;--radius:14px}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;font:16px/1.6 system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;color:var(--ink);background:var(--bg)}
a{color:var(--brand)}
a:hover{color:var(--brand-2)}
.wrap{max-width:1040px;margin:0 auto;padding:0 20px}
header.site{background:var(--card);border-bottom:1px solid var(--line)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:8px 16px;min-height:60px;flex-wrap:wrap;padding-top:8px;padding-bottom:8px}
.logo{display:flex;align-items:center;gap:10px;font-weight:700;color:var(--ink);text-decoration:none;font-size:1.05rem}
.logo svg{flex:none}
nav.top a{margin-left:18px;text-decoration:none;color:var(--muted);font-size:.95rem}
nav.top a:first-child{margin-left:0}
nav.top a:hover,nav.top a[aria-current]{color:var(--brand)}
.hero{padding:36px 0 12px}
h1{font-size:clamp(1.6rem,3.6vw,2.3rem);line-height:1.2;margin:0 0 10px}
h2{font-size:1.4rem;line-height:1.3;margin:40px 0 12px}
h3{font-size:1.1rem;margin:24px 0 8px}
.lead{color:var(--muted);font-size:1.08rem;max-width:760px;margin:0}
.grid{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr);gap:24px;align-items:start;margin-top:24px}
@media (max-width:860px){.grid{grid-template-columns:1fr}nav.top a{margin-left:14px}}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:22px}
@media (max-width:520px){.card{padding:16px}}
fieldset{border:0;margin:0 0 18px;padding:0;min-width:0}
legend{font-weight:700;margin-bottom:10px;padding:0;font-size:1.05rem}
.row{display:grid;grid-template-columns:1fr 1fr;gap:0 14px}
@media (max-width:520px){.row{grid-template-columns:1fr}}
label{display:block;font-size:.93rem;font-weight:600;margin-bottom:4px}
.hint{display:block;font-weight:400;color:var(--muted);font-size:.84rem;margin-top:3px;line-height:1.4}
input,select{width:100%;font:inherit;padding:10px 12px;border:1px solid #c9d0d9;border-radius:10px;background:#fff;color:var(--ink);min-height:44px}
input:focus,select:focus{outline:2px solid var(--brand);outline-offset:1px;border-color:var(--brand)}
.field{margin-bottom:14px}
.radios{display:flex;gap:10px;flex-wrap:wrap}
.radios label{display:flex;align-items:center;gap:8px;font-weight:500;border:1px solid #c9d0d9;border-radius:10px;padding:9px 12px;cursor:pointer;min-height:44px;margin:0}
.radios input{width:auto;min-height:0}
button{font:inherit;font-weight:700;background:var(--brand);color:#fff;border:0;border-radius:10px;padding:12px 18px;cursor:pointer;min-height:46px}
button:hover{background:var(--brand-2)}
button.ghost{background:transparent;color:var(--brand);border:1px solid var(--brand)}
.actions{display:flex;gap:10px;flex-wrap:wrap}
.result{position:sticky;top:16px}
@media (max-width:860px){.result{position:static}}
.total{background:var(--accent);border-radius:12px;padding:16px;margin-bottom:14px}
.total .label{color:var(--muted);font-size:.9rem}
.total .amount{font-size:2rem;font-weight:800;color:var(--brand-2);line-height:1.2}
table{width:100%;border-collapse:collapse;font-size:.95rem}
td,th{padding:8px 4px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
td.num,th.num{text-align:right;white-space:nowrap}
tr.sum td{font-weight:800;border-bottom:0}
.small{font-size:.86rem;color:var(--muted)}
.note{background:var(--warn);border:1px solid var(--warn-line);border-radius:12px;padding:12px 14px;font-size:.92rem;margin-top:14px}
.error{color:#a32020;font-weight:600;margin:6px 0 0}
.content{max-width:780px}
.content table{margin:12px 0 4px;background:var(--card);border:1px solid var(--line);border-radius:10px;display:block;overflow-x:auto}
.content td,.content th{padding:10px 12px}
details{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:12px 16px;margin:10px 0}
summary{font-weight:700;cursor:pointer}
details p{margin:10px 0 2px}
footer.site{margin-top:56px;background:var(--card);border-top:1px solid var(--line);padding:24px 0;color:var(--muted);font-size:.9rem}
footer.site a{color:var(--muted);margin-right:16px}
.hidden{display:none!important}
@media print{header.site,footer.site,form,.no-print{display:none}.grid{display:block}.result{position:static}}