:root{--navy:#103b64;--ink:#19352f;--muted:#60706a;--paper:#f7f7f0;--line:#d9e2da;--green:#256451;--gold:#d4a548}*{box-sizing:border-box}body{margin:0;color:var(--ink);background:var(--paper);font:16px/1.7 'Segoe UI',Arial,sans-serif}a{color:inherit;text-decoration:none}a:hover{text-decoration:underline}button,input,select{font:inherit}button{cursor:pointer}img{max-width:100%;display:block}.wrap{width:min(1160px,92%);margin:auto}.community-header{background:#fff;border-bottom:1px solid var(--line)}.head-row{display:flex;align-items:center;justify-content:space-between;padding:18px 0;gap:20px}.brand{display:flex;align-items:center;gap:22px}.brand img{width:155px;height:50px;object-fit:contain}.brand span{font-size:11px;letter-spacing:.12em;border-left:1px solid var(--line);padding-left:22px;font-weight:700}.back{font-size:13px}.tabs{display:flex;gap:36px;flex-wrap:wrap}.tabs a{padding:15px 0;border-bottom:3px solid transparent;font-weight:650;font-size:14px}.tabs a[aria-current]{color:var(--green);border-color:var(--green)}.community-hero{display:grid;grid-template-columns:1.1fr .9fr;align-items:center;gap:48px;padding:58px 0 36px}h1{font-size:clamp(36px,4.4vw,58px);line-height:1.16;letter-spacing:-.035em;margin:12px 0 22px}h2{font-size:29px;line-height:1.3;letter-spacing:-.025em;margin:0 0 20px}h3{font-size:19px;line-height:1.4;margin:12px 0}p{margin:0 0 16px}.intro{font-size:18px;color:#52685d;max-width:640px}.overline{color:var(--green);font-size:11px;letter-spacing:.15em;text-transform:uppercase;font-weight:800}.principles{display:flex;gap:10px;flex-wrap:wrap;margin-top:25px}.principles span{font-size:11px;background:#e7eee5;padding:6px 10px;border-radius:5px;font-weight:650}figure{margin:0}figure img{width:100%;aspect-ratio:1.5;object-fit:cover;border-radius:16px}figcaption{font-size:11px;color:var(--muted);margin-top:8px}.editor-note{padding:16px 20px;border-left:3px solid var(--green);background:#eaf0e7;color:#496151;font-size:13px}.content-section{padding:45px 0;border-bottom:1px solid var(--line);scroll-margin-top:20px}.content-section>p{max-width:900px;color:var(--muted)}.search-row{display:grid;grid-template-columns:1fr 230px auto;gap:16px;align-items:end;margin:24px 0 8px}label{display:block;font-size:13px;font-weight:650}input,select{width:100%;padding:12px;border:1px solid #b9cac0;border-radius:7px;background:#fff;color:var(--ink);margin-top:7px;min-height:47px}.search-row button,.calculator button{padding:12px 18px;border:1px solid var(--green);background:var(--green);color:#fff;border-radius:7px;min-height:47px}.search-row button[aria-pressed=true]{background:#bd862d;border-color:#bd862d}.small{font-size:12px;color:var(--muted)}.tool-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:20px}.tool-card{background:#fff;border:1px solid var(--line);border-radius:12px;padding:22px;transition:box-shadow .18s}.tool-card:hover{box-shadow:0 5px 20px #244d3510}.tool-card[hidden]{display:none}.tool-top{display:flex;justify-content:space-between;align-items:center}.category{font-size:11px;text-transform:uppercase;letter-spacing:.04em;font-weight:750;color:var(--green)}.favorite{background:none;border:1px solid var(--line);border-radius:6px;width:36px;height:36px;font-size:23px;line-height:1;color:#806012}.favorite[aria-pressed=true]{background:#fff1ce}.tool-card h3 a{display:block}.tool-card p{font-size:13px;color:var(--muted);min-height:66px}.domain{font-size:11px;color:#68766f;overflow-wrap:anywhere}.checklist{background:#fff;border:1px solid var(--line);border-radius:12px;padding:12px 24px}.checklist label{display:flex;align-items:flex-start;gap:14px;padding:13px 0;border-bottom:1px solid #edf0eb;font-weight:400;font-size:15px}.checklist input{width:19px;height:19px;min-height:0;flex:0 0 auto;margin-top:4px;accent-color:var(--green)}.checklist input:checked+span{text-decoration:line-through;color:#728078}.text-button{border:0;background:none;color:var(--green);padding:15px 0;font-size:13px}.guide{background:#fff;border:1px solid var(--line);border-radius:10px;margin-bottom:12px}.guide summary{cursor:pointer;padding:19px 23px;font-weight:650}.guide>div{padding:0 24px 12px;color:#52665c;font-size:15px}.guide li{margin-bottom:10px}.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.steps article{padding:25px;background:#fff;border:1px solid var(--line);border-radius:12px}.steps article>span{font-size:30px;color:#b8c8b6;font-weight:700}.steps p{font-size:14px;color:var(--muted)}.four{grid-template-columns:repeat(4,1fr)}.calculator{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;background:#e9efe5;border-radius:12px;padding:25px}.calculator button{grid-column:1}.calculator output{grid-column:2/-1;align-self:center;font-size:17px;font-weight:700}.resource-list{display:grid;gap:10px;margin-bottom:20px}.resource-list a{padding:15px 20px;background:#fff;border:1px solid var(--line);border-radius:8px;font-size:14px;color:var(--green)}.policy-card{border:1px solid #d4c995;background:#fffbed;padding:28px;border-radius:12px}.policy-card a{font-size:14px;text-decoration:underline;color:var(--green)}.download{display:inline-block;padding:13px 20px;background:var(--green);color:#fff;border-radius:8px;font-weight:650}footer{margin-top:50px;background:#143b33;color:#e0e9df;padding:45px 0}footer p{max-width:800px;font-size:13px;color:#c0d0c5}footer h2{font-size:25px}footer .overline{color:#c8d9c4}footer .small{color:#becdbf}.legal-info{font-size:12px;line-height:1.9;border-top:1px solid #476357;padding:20px 0;margin-top:22px}.skip{position:absolute;left:12px;top:-100px;z-index:100;background:#fff;padding:10px}.skip:focus{top:12px}:focus-visible{outline:3px solid #b57f23;outline-offset:4px}@media(max-width:950px){.tool-grid{grid-template-columns:repeat(2,1fr)}.four{grid-template-columns:repeat(2,1fr)}.search-row{grid-template-columns:1fr 1fr}.search-row>label:first-child{grid-column:1/-1}.community-hero{gap:24px}.brand span{display:none}.steps{gap:14px}.calculator{grid-template-columns:1fr}.calculator button,.calculator output{grid-column:1}}@media(max-width:620px){.head-row{padding:14px 0}.brand img{width:125px}.back{font-size:11px}.tabs{gap:0;justify-content:space-between}.tabs a{font-size:11px;max-width:31%;text-align:center;padding:10px 2px}.community-hero{grid-template-columns:1fr;padding:32px 0 24px}.community-hero figure{max-width:440px}.intro{font-size:16px}.tool-grid,.steps,.four{grid-template-columns:1fr}.search-row{grid-template-columns:1fr}.search-row>label:first-child{grid-column:auto}.content-section{padding:32px 0}h2{font-size:25px}.tool-card p{min-height:0}.policy-card{padding:20px}.checklist{padding:10px 16px}}@media print{header,figure,.search-row,.favorite,.reset-checks,.download,.skip{display:none}body{background:#fff}footer{background:#fff;color:#000}.content-section{break-inside:avoid}}

/* V5.1: compact accounting workspace and separate supplied images */
.community-hero figure img{aspect-ratio:auto;height:auto;max-height:340px;object-fit:contain}
.accountant-page .wrap{width:min(1420px,94%)}
.accountant-page .community-hero{grid-template-columns:1fr 250px;gap:25px;padding:20px 0 14px}
.accountant-page h1{font-size:34px;margin:5px 0 10px}.accountant-page .intro{font-size:14px;margin-bottom:6px;max-width:850px}
.accountant-page .community-hero figure img{height:135px;width:100%;object-fit:cover}.accountant-page figcaption{font-size:10px}
.accountant-page .principles{margin-top:10px;gap:8px}.accountant-page .principles span{font-size:10px;padding:3px 7px}
.accountant-page .editor-note{padding:8px 12px;font-size:11px}.accountant-page #cong-cu{padding-top:20px}
.accountant-page #cong-cu h2{font-size:24px;margin-bottom:10px}.accountant-page .search-row{margin:12px 0 8px;gap:12px;grid-template-columns:1fr 220px 210px}
.accountant-page .search-row input,.accountant-page .search-row select,.accountant-page .search-row button{min-height:38px;padding:7px 10px;margin-top:4px;font-size:13px}
.density-controls{display:flex;align-items:center;justify-content:space-between;gap:14px;font-size:11px}.density-controls button{border:0;background:transparent;padding:4px 0;color:var(--green);text-decoration:underline}.density-controls a{color:var(--green)}
.accountant-page #tool-count{font-size:11px;margin:3px 0 8px}
.accountant-page .tool-grid{grid-template-columns:repeat(5,minmax(0,1fr));gap:8px;margin-top:8px}
.accountant-page .tool-card{padding:10px 12px;border-radius:7px;position:relative;min-height:101px}
.accountant-page .tool-top{min-height:18px;padding-right:25px}.accountant-page .category{font-size:9px}
.accountant-page .favorite{position:absolute;right:7px;top:7px;width:27px;height:27px;font-size:18px}
.accountant-page .tool-card h3{font-size:14px;margin:5px 0;line-height:1.3;padding-right:9px}
.accountant-page .tool-card p{display:none;min-height:0;font-size:11px;margin:7px 0}
.accountant-page.show-descriptions .tool-card p{display:block}.accountant-page .domain{display:block;font-size:10px;line-height:1.4}
@media(max-width:1100px){.accountant-page .tool-grid{grid-template-columns:repeat(4,minmax(0,1fr))}}
@media(max-width:850px){.accountant-page .tool-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.accountant-page .search-row{grid-template-columns:1fr 1fr}.accountant-page .community-hero{grid-template-columns:1fr 180px}}
@media(max-width:620px){.accountant-page .community-hero{grid-template-columns:1fr}.accountant-page .community-hero figure{max-width:100%;width:100%}.accountant-page .community-hero figure img{height:145px;object-fit:cover}.accountant-page h1{font-size:30px}.accountant-page .tool-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.accountant-page .tool-card{padding:9px;min-height:114px}.accountant-page .tool-card h3{font-size:13px}.accountant-page .favorite{width:30px;height:30px}.accountant-page .tool-top{padding-right:28px}.accountant-page .search-row{grid-template-columns:1fr}.accountant-page .search-row input,.accountant-page .search-row select,.accountant-page .search-row button{min-height:44px}.accountant-page .tool-card a{min-height:34px}.accountant-page .editor-note{font-size:11px}}
@media(min-width:851px){.accountant-page .head-row{padding:8px 0}.accountant-page .brand img{height:36px}.accountant-page .tabs a{padding:9px 0}.accountant-page .community-hero{padding:12px 0;grid-template-columns:1fr 190px}.accountant-page .community-hero figure img{height:100px}.accountant-page .community-hero figcaption{display:none}.accountant-page .principles{margin-top:6px}.accountant-page #cong-cu{padding-top:12px}.accountant-page .tool-card{min-height:88px}.accountant-page .intro{margin:0}.accountant-page .community-hero .overline{margin:0}}