:root{--bg:#f1f4f3;--surface:#fff;--fg:#14211f;--muted:#55645f;--line:#d3dcd9;--accent:#0b5f7a;--accent-soft:#ddeef3;--on-accent:#fff;--warn:#7a4f00;--warn-soft:#faefd3;--f-display:"Bricolage Grotesque", "Helvetica Neue", Arial, sans-serif;--f-body:"Instrument Sans", system-ui, -apple-system, "Segoe UI", sans-serif;--f-mono:"IBM Plex Mono", ui-monospace, "SF Mono", Menlo, monospace}@media (prefers-color-scheme:dark){:root:not([data-theme=light]){--bg:#0e1517;--surface:#151f22;--fg:#e6eeec;--muted:#9aaaa5;--line:#27373c;--accent:#62c4e2;--accent-soft:#123039;--on-accent:#06222b;--warn:#f0c36a;--warn-soft:#2c2310;color-scheme:dark}}:root[data-theme=dark]{--bg:#0e1517;--surface:#151f22;--fg:#e6eeec;--muted:#9aaaa5;--line:#27373c;--accent:#62c4e2;--accent-soft:#123039;--on-accent:#06222b;--warn:#f0c36a;--warn-soft:#2c2310;color-scheme:dark}*{box-sizing:border-box}[hidden]{display:none!important}body{background:var(--bg);color:var(--fg);font-family:var(--f-body);padding-block:28px 56px;padding-left:max(16px, env(safe-area-inset-left,0px));padding-right:max(16px, env(safe-area-inset-right,0px));font-size:16px;line-height:1.5}.wrap{flex-direction:column;gap:56px;max-width:1080px;margin:0 auto;display:flex}h1,h2,h3{font-family:var(--f-display);text-wrap:balance;margin:0;line-height:1.1}p{margin:0}a{color:var(--accent);text-underline-offset:3px}:focus-visible{outline:2px solid var(--accent);outline-offset:2px;border-radius:4px}.eyebrow{letter-spacing:.12em;text-transform:uppercase;color:var(--muted);font-size:.75rem;font-weight:600}header{flex-direction:column;gap:14px;max-width:46rem;display:flex}h1{letter-spacing:-.02em;font-size:clamp(2.4rem,7vw,3.8rem);font-weight:700}.lead{color:var(--muted);max-width:40rem;font-size:1.15rem}.stamp{border:1px solid var(--line);color:var(--muted);background:var(--surface);border-radius:999px;align-self:flex-start;padding:4px 10px;font-size:.82rem}section{flex-direction:column;gap:20px;display:flex}.sec-head{align-items:baseline;gap:14px;display:flex}.step{font-family:var(--f-mono);color:var(--on-accent);background:var(--accent);border-radius:999px;flex:none;justify-content:center;align-items:center;width:1.9rem;height:1.9rem;font-size:.9rem;display:inline-flex;transform:translateY(-2px)}h2{letter-spacing:-.01em;font-size:1.6rem;font-weight:600}.sec-note{color:var(--muted);max-width:46rem}.panel{background:var(--surface);border:1px solid var(--line);border-radius:10px;flex-direction:column;gap:14px;min-width:0;padding:20px;display:flex}.panel h3{font-size:1.25rem;font-weight:600}.notes{grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:16px;display:grid}.note{background:var(--surface);border:1px solid var(--line);border-radius:10px;flex-direction:column;gap:8px;min-width:0;padding:18px;display:flex}.note h3{font-size:1.05rem;font-weight:600}.note p{color:var(--muted);font-size:.92rem}.note.warn{background:var(--warn-soft);border-color:#0000}.note.warn h3{color:var(--warn)}.note.warn p{color:var(--fg)}.src{color:var(--muted);flex-direction:column;gap:6px;margin:0;padding-left:18px;font-size:.88rem;display:flex}.legal{color:var(--muted);max-width:44rem;font-size:.82rem}@media (width<=720px){.wrap{gap:44px}}.cases{grid-template-columns:repeat(3,minmax(0,1fr));align-items:start;gap:16px;display:grid}fieldset{border:0;flex-direction:column;gap:8px;min-width:0;margin:0;padding:0;display:flex}legend,.legend{margin-bottom:6px;padding:0;font-size:.85rem;font-weight:600}.opt{border:1px solid var(--line);cursor:pointer;background:var(--bg);border-radius:8px;grid-template-columns:auto minmax(0,1fr);gap:2px 10px;padding:10px 12px;display:grid}.opt:has(input:checked){border-color:var(--accent);background:var(--accent-soft)}.opt input{accent-color:var(--accent);grid-row:span 2;margin-top:4px}.opt b{font-size:.95rem;font-weight:600}.opt .pc{font-family:var(--f-mono);font-variant-numeric:tabular-nums;font-weight:500}.opt small{color:var(--muted);grid-column:2;font-size:.8rem}.eff{border-top:1px solid var(--line);flex-wrap:wrap;justify-content:space-between;gap:12px;padding-top:12px;font-size:.88rem;display:flex}.eff span:last-child{font-family:var(--f-mono);font-variant-numeric:tabular-nums;font-weight:500}.field{flex-direction:column;gap:6px;min-width:0;display:flex}.field>label{font-size:.85rem;font-weight:600}.hint{color:var(--muted);font-size:.8rem}.control{border:1px solid var(--line);background:var(--bg);border-radius:6px;align-items:center;display:flex}.control:focus-within{border-color:var(--accent);outline:2px solid var(--accent);outline-offset:0}.control .unit{color:var(--muted);font-family:var(--f-mono);padding:0 12px}.control input{font:inherit;font-family:var(--f-mono);font-variant-numeric:tabular-nums;color:var(--fg);background:0 0;border:0;outline:0;width:100%;min-width:0;padding:10px 12px}.control .unit+input{padding-left:0}.row2{grid-template-columns:1fr 1fr;gap:12px;display:grid}#tax{font:inherit;color:var(--fg);background:var(--bg);border:1px solid var(--line);border-radius:6px;width:100%;padding:10px 12px}.calc{grid-template-columns:minmax(0,340px) minmax(0,1fr);align-items:start;gap:20px;display:grid}.seg{border:1px solid var(--line);border-radius:8px;grid-template-columns:1fr 1fr;display:grid;overflow:hidden}.seg label{text-align:center;cursor:pointer;background:var(--bg);padding:9px 8px;font-size:.92rem;font-weight:600}.seg label+label{border-left:1px solid var(--line)}.seg input{opacity:0;pointer-events:none;position:absolute}.seg label:has(input:checked){background:var(--accent);color:var(--on-accent)}.seg label:has(input:focus-visible){outline:2px solid var(--accent);outline-offset:-3px}.out{flex-direction:column;gap:14px;min-width:0;display:flex}.headline{background:var(--accent);color:var(--on-accent);border-radius:10px;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:6px 24px;padding:18px 20px;display:flex}.headline .lbl{opacity:.9;font-size:.85rem}.headline .big{font-family:var(--f-mono);font-variant-numeric:tabular-nums;font-size:clamp(1.8rem,5vw,2.4rem);font-weight:500}.headline .sub{opacity:.92;font-size:.9rem}.rows{border:1px solid var(--line);background:var(--surface);border-radius:10px;flex-direction:column;display:flex;overflow:hidden}.res{grid-template-columns:minmax(0, 1.25fr) repeat(var(--celle,1), minmax(0, 1fr));border-top:1px solid var(--line);align-items:start;gap:10px 20px;padding:18px 20px;display:grid}.res:first-child{border-top:0}.res.ref{background:var(--accent-soft)}.res h3{flex-wrap:wrap;align-items:center;gap:8px;font-size:1.2rem;font-weight:600;display:flex}.tag{font-family:var(--f-body);letter-spacing:.08em;text-transform:uppercase;background:var(--accent);color:var(--on-accent);border-radius:999px;padding:2px 8px;font-size:.68rem;font-weight:600}.res .meta{color:var(--muted);margin-top:4px;font-size:.85rem}.cell{flex-direction:column;gap:2px;min-width:0;display:flex}.cell .lbl{color:var(--muted);text-transform:uppercase;letter-spacing:.06em;font-size:.75rem}.cell .val{font-family:var(--f-mono);font-variant-numeric:tabular-nums;font-size:1.7rem;font-weight:500;line-height:1.15}.cell .aux{color:var(--muted);font-size:.8rem;font-family:var(--f-mono);font-variant-numeric:tabular-nums}.cell .aux.warn{color:var(--accent);font-family:var(--f-body)}#petUnit{font:inherit;color:var(--fg);background:var(--bg);border:1px solid var(--line);border-radius:6px;width:100%;padding:10px 12px}.formula{color:var(--muted);font-size:.82rem}.formula code{font-family:var(--f-mono);color:var(--fg);background:var(--surface);border:1px solid var(--line);border-radius:4px;margin:4px 0;padding:1px 6px;display:inline-block}.actions{flex-wrap:wrap;align-items:center;gap:10px;display:flex}button{font:inherit;border:1px solid var(--accent);color:var(--accent);cursor:pointer;background:0 0;border-radius:6px;padding:9px 14px;font-size:.9rem;font-weight:600}button:hover{background:var(--accent-soft)}.copyfb{width:100%;font-family:var(--f-mono);color:var(--fg);background:var(--surface);border:1px solid var(--line);border-radius:6px;min-height:6rem;padding:10px;font-size:.8rem}.empty{color:var(--muted);padding:28px 20px}.rate-wrap{background:var(--surface);border:1px solid var(--line);border-radius:10px;overflow:hidden}table.rate{border-collapse:collapse;width:100%;font-size:.92rem}.rate th{text-align:left;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);border-bottom:1px solid var(--line);padding:12px 16px;font-size:.72rem;font-weight:600}.rate td{vertical-align:top;border-top:1px solid var(--line);padding:14px 16px}.rate tbody tr:first-child td{border-top:0}.rate tr.grp td{background:var(--bg);font-family:var(--f-display);padding-block:10px;font-size:1.05rem;font-weight:600}.rate .num{font-family:var(--f-mono);font-variant-numeric:tabular-nums;white-space:nowrap;font-weight:500}.rate small{color:var(--muted);font-size:.84rem;display:block}.badge{border:1px solid var(--line);color:var(--muted);white-space:nowrap;border-radius:999px;padding:2px 8px;font-size:.72rem;font-weight:600;display:inline-block}.badge.off{border-color:var(--accent);color:var(--accent)}@media (width<=960px){.cases{grid-template-columns:repeat(2,minmax(0,1fr))}.cases .fisc{grid-column:1/-1}}@media (width<=860px){.calc{grid-template-columns:minmax(0,1fr)}}@media (width<=720px){.cases{grid-template-columns:minmax(0,1fr)}.res{grid-template-columns:repeat(2,minmax(0,1fr))}.res .who{grid-column:1/-1}.rate thead{display:none}.rate tr{border-top:1px solid var(--line);padding:12px 16px;display:block}.rate tbody tr:first-child{border-top:0}.rate tr.grp{padding:0}.rate tr.grp td{padding:10px 16px;display:block}.rate td{border:0;grid-template-columns:6.5rem minmax(0,1fr);gap:10px;padding:5px 0;display:grid}.rate td:before{content:attr(data-label);letter-spacing:.06em;text-transform:uppercase;color:var(--muted);padding-top:3px;font-size:.72rem}.rate td.case{padding-bottom:6px;font-weight:600;display:block}.rate td.case:before{content:none}}