*{box-sizing:border-box}body{margin:0;background:#f3f6f8;color:#193247;font-family:ui-sans-serif,system-ui,-apple-system,Hiragino Sans,sans-serif}a{color:inherit;text-decoration:none}.shell{max-width:600px;min-height:100dvh;margin:auto;background:#fff;box-shadow:0 0 35px #2030400c}.top{display:flex;align-items:center;justify-content:space-between;padding:19px 19px 14px;border-bottom:1px solid #edf1f3}.brand{font-weight:800;color:#126a6c;font-size:20px}.brand span{font-size:15px;color:#203949;margin-left:7px}.topTag{font-size:11px;background:#edf3f5;border-radius:20px;padding:6px 9px;color:#526575}.content{padding:20px 18px 105px;min-height:78dvh}.bottom{position:fixed;bottom:0;left:50%;transform:translateX(-50%);width:min(600px,100%);background:white;display:flex;border-top:1px solid #e4edf0;box-shadow:0 -4px 14px #00000008;padding-bottom:env(safe-area-inset-bottom)}.bottom a{flex:1 1;display:flex;flex-direction:column;gap:4px;align-items:center;font-size:12px;padding:10px 4px;color:#81919c}.bottom span{font-size:21px}.bottom a.active{color:#057d79;font-weight:700}h1{font-size:25px;letter-spacing:-.5px;margin:4px 0 7px}h2{font-size:17px;margin:22px 0 12px}p{line-height:1.55}.muted{color:#657885;font-size:13px}.card{background:#fff;border:1px solid #e3eaee;border-radius:17px;padding:17px;margin:12px 0;box-shadow:0 3px 14px #1d374408}.hero{border:none;background:linear-gradient(115deg,#115b68,#0a8b7c);color:#fff;padding:22px}.hero .muted{color:#d7ecec}.big{font-size:31px;font-weight:800;margin:8px 0}.stats{display:flex;justify-content:space-between;gap:12px}.stats div{flex:1 1}.stats strong{display:block;font-size:18px}.actions{display:grid;grid-template-columns:repeat(2,1fr);grid-gap:11px;gap:11px}.action{border:1px solid #dfebeb;border-radius:13px;padding:20px 12px;text-align:center;font-weight:650;background:#f8fbfa}.action span{display:block;font-size:24px;margin-bottom:8px}.primary{display:inline-flex;align-items:center;justify-content:center;border:0;border-radius:12px;background:#087d77;color:white;padding:13px 18px;font-weight:700;cursor:pointer;min-height:46px}.secondary{background:#ecf4f3;color:#0b7774}.danger{background:#fff0ee;color:#aa3c28}.full{width:100%}.notice{background:#fff9ec;border:1px solid #f3e8cf;border-radius:11px;padding:12px;color:#765b25;font-size:12px}.field{margin:13px 0}.field label{display:block;font-weight:650;font-size:13px;margin-bottom:6px}input,select,textarea{font:inherit;width:100%;padding:12px;border:1px solid #d4e0e4;border-radius:10px;background:#fff;color:#193247;min-height:45px}textarea{min-height:78px}.row{display:flex;align-items:center;justify-content:space-between;gap:10px}.row.wrap{flex-wrap:wrap}.listItem{border-bottom:1px solid #edf1f3;padding:13px 0}.listItem:last-child{border-bottom:0}.pill{display:inline-block;border-radius:20px;padding:5px 10px;background:#eef2f3;color:#5c6b76;font-size:12px}.warn{background:#fff0da;color:#8d5d10}.ok{background:#e4f6ed;color:#187648}.error{color:#ba3324;font-size:13px}.empty{border:1px dashed #cad9da;text-align:center;padding:30px 15px;border-radius:15px;color:#607784}.buttonRow{display:flex;gap:8px;flex-wrap:wrap}.buttonRow button{padding:10px 12px}.itemForm{border:1px solid #dde8ea;padding:12px;border-radius:12px;margin:10px 0}.tiny{font-size:12px}.link{color:#007c82;text-decoration:underline}@media(min-width:660px){.shell{margin:24px auto;min-height:92vh;border-radius:18px;overflow:hidden}.bottom{border-radius:0 0 16px 16px}}button:disabled{opacity:.55;cursor:not-allowed}button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #32b1a8;outline-offset:2px}.notice section{overflow-wrap:anywhere}.check-row{display:flex;align-items:flex-start;gap:12px;padding:12px 0;cursor:pointer}.check-row input{width:22px;height:22px;min-height:22px;flex:none;accent-color:#087d77}.check-row span{line-height:1.5}.notice{overflow-wrap:anywhere}.offline-bar{padding:8px 18px;background:#edf5f4;font-size:12px;line-height:1.5}.offline-bar button{margin-left:8px}.top{gap:10px}.row>div{min-width:0}.card strong{overflow-wrap:anywhere}.receipt-preview{display:block;max-width:100%;max-height:320px;object-fit:contain;margin:16px auto;border:1px solid #d4e0e4;border-radius:10px}.receipt-draft{margin-top:18px;padding-top:12px}.receipt-draft textarea{min-height:170px}.receipt-draft .pill{overflow-wrap:anywhere}.receipt-draft{border:0;border-top:1px solid #d4e0e4;min-width:0;padding:12px 0 0}.plain-fieldset{border:0;padding:0;margin:0;min-width:0}.task-row{display:flex;justify-content:space-between;gap:16px;padding:16px 0;border-bottom:1px solid #e3eaee;line-height:1.55;color:#096d69}.task-row:last-child{border-bottom:0}.hero-action{background:#fff;color:#086e69}.hero h2{margin-top:6px;font-size:21px}.tax-estimate{font-size:22px}.storage-notice{margin:16px 0}.storage-notice p:first-child{margin-top:0}.detail-entry>summary{font-weight:700;color:#087d77;cursor:pointer;padding:12px 0;min-height:46px}.detail-entry h2{margin-top:12px}.card:target{outline:3px solid #32b1a8;outline-offset:3px}a:focus-visible,summary:focus-visible,textarea:focus-visible{outline:3px solid #32b1a8;outline-offset:3px}.camera-button{margin:8px 0 0 8px}@media(max-width:380px){.camera-button{margin-left:0}}.task-row span{overflow-wrap:anywhere}.admin-frame{min-height:100dvh}.admin-login{max-width:440px;margin:7vh auto;padding:28px;border:1px solid #e3eaee;border-radius:16px;background:white}.admin-header{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:22px 30px;background:white;border-bottom:1px solid #d4e0e4}.admin-header strong{font-size:22px}.admin-body{display:flex;max-width:1440px;margin:auto}.admin-nav{display:flex;flex-direction:column;gap:8px;width:190px;flex-shrink:0;padding:24px 16px}.admin-nav button{padding:14px 18px;border:0;border-radius:9px;background:transparent;color:#3c5664;font:inherit;text-align:left;cursor:pointer}.admin-nav button.active{background:#dcefeb;color:#086d65;font-weight:700}.admin-main{padding:24px;min-width:0;flex:1 1}.admin-grid{display:grid;grid-template-columns:minmax(240px,1fr) minmax(320px,1.2fr);grid-gap:20px;gap:20px;align-items:start}.admin-stats{display:grid;grid-template-columns:repeat(3,1fr);grid-gap:16px;gap:16px}.admin-stats strong{display:block;font-size:28px;margin-top:12px}.admin-table-wrap{overflow-x:auto}.admin-main table{width:100%;border-collapse:collapse;font-size:14px}.admin-main td,.admin-main th{padding:12px;text-align:left;border-bottom:1px solid #d4e0e4}.admin-main pre,.pre-wrap{white-space:pre-wrap;overflow-wrap:anywhere}.admin-preview{border:2px solid #087d77}.admin-main textarea{min-height:150px}.published-guidance{border-left:3px solid #087d77}@media(max-width:850px){.admin-grid{grid-template-columns:1fr}.admin-body{flex-direction:column}.admin-nav{width:100%;flex-direction:row;flex-wrap:wrap;padding:12px}.admin-main{padding:16px}.admin-header{padding:16px;flex-wrap:wrap}.admin-stats{gap:8px}.admin-stats .card{padding:12px}.admin-login{margin:20px 12px}.admin-nav button{padding:12px}}