:root {
  --ink: #202630;
  --muted: #626b76;
  --accent: #263f58;
  --line: #dce1e6;
  --soft: #f5f7f9;
  --error: #923b35;
  --page-width: 1216px;
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Arial, sans-serif;
  color: var(--ink);
  background: #fff;
  font-synthesis: none;
  text-rendering: optimizeLegibility;
  -webkit-font-smoothing: antialiased;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 88px; }
body { margin: 0; font-size: 16px; line-height: 1.7; }
a { color: var(--accent); text-underline-offset: 4px; }
a:hover { text-decoration-thickness: 2px; }
button, input { font: inherit; }
button, a { -webkit-tap-highlight-color: transparent; }
:focus-visible { outline: 3px solid #8cacc8; outline-offset: 4px; }
::selection { background: #dce8f1; }
.skip-link { position: fixed; left: 16px; top: -90px; z-index: 10; padding: 12px 20px; background: #fff; border: 1px solid var(--accent); }
.skip-link:focus { top: 12px; }
.document-bar { border-bottom: 1px solid var(--line); background: #fff; }
.document-bar-inner { max-width: var(--page-width); min-height: 77px; margin: 0 auto; padding: 18px 28px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.document-label { color: var(--ink); font-size: 13px; font-weight: 600; letter-spacing: .03em; text-decoration: none; }
.downloads { display: flex; align-items: center; gap: 18px; font-size: 13px; white-space: nowrap; }
.downloads > span { color: var(--muted); }
.downloads a { font-weight: 600; text-decoration: none; }
.downloads a:hover { text-decoration: underline; }
.page { max-width: var(--page-width); margin: 0 auto; padding: 56px 28px 90px; display: grid; grid-template-columns: 190px minmax(0, 1fr); gap: 48px; align-items: start; }
.contents { position: sticky; top: 30px; }
.contents-label { margin: 3px 0 20px; color: var(--muted); font-size: 11px; font-weight: 600; letter-spacing: .11em; text-transform: uppercase; }
.contents nav { display: grid; gap: 4px; }
.contents nav a { display: grid; grid-template-columns: 24px minmax(0, 1fr); gap: 5px; padding: 10px 10px 10px 0; border-right: 2px solid transparent; color: var(--muted); font-size: 12px; line-height: 1.5; text-decoration: none; }
.contents nav a span:first-child { font-variant-numeric: tabular-nums; color: #9ba3ac; }
.contents nav a:hover, .contents nav a[aria-current="location"] { color: var(--accent); }
.contents nav a[aria-current="location"] { border-right-color: var(--accent); font-weight: 600; }
main { min-width: 0; }
.document-title { margin: 0 0 46px; }
.eyebrow { margin: 0 0 12px; color: var(--muted); font-size: 12px; line-height: 1.5; letter-spacing: .09em; text-transform: uppercase; }
h1 { max-width: 800px; margin: 0; color: #17212c; font-size: clamp(30px, 3.4vw, 43px); line-height: 1.2; letter-spacing: -.032em; font-weight: 650; }
.proposal-section { scroll-margin-top: 32px; padding-top: 35px; margin-top: 38px; border-top: 1px solid var(--line); }
.proposal-section:first-child { margin-top: 0; padding-top: 0; border-top: 0; }
h2 { margin: 0 0 22px; display: flex; align-items: baseline; gap: 14px; color: #17212c; font-size: 24px; line-height: 1.35; font-weight: 620; letter-spacing: -.02em; }
.section-number { flex: 0 0 auto; font-size: 13px; font-weight: 500; letter-spacing: .03em; color: #7d8995; }
p { margin: 0 0 17px; }
.note { margin-top: 18px; color: var(--muted); font-size: 14px; line-height: 1.65; }
.proposal-list { margin: 0 0 20px; padding-left: 21px; }
.proposal-list li { padding-left: 4px; margin-bottom: 12px; }
.table-wrap { width: 100%; margin: 24px 0; overflow-x: auto; overscroll-behavior-x: contain; }
table { width: 100%; border-collapse: collapse; font-size: 13px; line-height: 1.55; }
th, td { border: 1px solid var(--line); padding: 13px 14px; text-align: left; vertical-align: top; overflow-wrap: anywhere; }
th { background: #edf1f4; color: #273746; font-weight: 600; }
tbody tr:nth-child(even) td { background: #fafbfc; }
td:first-child { font-weight: 500; }
.table-cell-label { display: none; }
.table-wrap[data-columns="4"] table { min-width: 650px; }
.table-wrap[data-columns="5"] table { min-width: 740px; }
.table-wrap[data-columns="3"] table { min-width: 520px; }
.table-wrap[data-columns="2"] table { min-width: 420px; }
.sources { margin-top: 44px; padding-top: 24px; border-top: 1px solid var(--line); color: var(--muted); font-size: 12px; line-height: 1.6; }
.sources h2 { font-size: 14px; letter-spacing: 0; margin-bottom: 12px; }
.sources ul { padding-left: 18px; margin: 0; }
.sources li { margin: 7px 0; }
.sources a { color: var(--muted); }
.page-footer { border-top: 1px solid var(--line); }
.page-footer > div { max-width: var(--page-width); margin: auto; padding: 22px 28px; display: flex; justify-content: space-between; gap: 20px; color: var(--muted); font-size: 12px; }
.page-footer a { text-decoration: none; }
.loading { color: var(--muted); }
.load-error { color: var(--error); }
.calculator { margin: 25px 0 30px; }
.calc-intro { color: var(--muted); font-size: 14px; }
.calc-form { display: grid; grid-template-columns: 1fr 1fr; gap: 30px; }
.calc-form fieldset { min-width: 0; margin: 0; padding: 0; border: 0; }
.calc-form legend { padding: 0; margin: 0 0 20px; color: var(--ink); font-size: 17px; font-weight: 600; }
.field { margin-bottom: 17px; }
.field label { display: block; font-size: 13px; line-height: 1.5; font-weight: 500; margin-bottom: 6px; }
.input-wrap { position: relative; }
.input-wrap input { width: 100%; min-height: 45px; padding: 9px 62px 9px 12px; border: 1px solid #bfc8d1; border-radius: 3px; color: var(--ink); background: #fff; font-size: 16px; line-height: 1.4; font-variant-numeric: tabular-nums; appearance: textfield; -moz-appearance: textfield; }
.input-wrap input::-webkit-inner-spin-button, .input-wrap input::-webkit-outer-spin-button { -webkit-appearance: none; margin: 0; }
.input-wrap input:focus { outline: 2px solid #8cacc8; outline-offset: 1px; }
.input-wrap input[aria-invalid="true"] { border-color: var(--error); }
.input-unit { position: absolute; right: 12px; top: 10px; color: var(--muted); font-size: 13px; pointer-events: none; }
.field-hint { margin: 4px 0 0; color: var(--muted); font-size: 11px; line-height: 1.5; }
.field-error { margin: 4px 0 0; color: var(--error); font-size: 12px; line-height: 1.4; }
.field-error:empty { display: none; }
.calc-actions { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 4px; }
button { min-height: 43px; padding: 9px 14px; border: 1px solid #aebbc7; border-radius: 3px; background: #fff; color: var(--accent); font-size: 13px; line-height: 1.5; cursor: pointer; }
button:hover { background: #edf2f6; }
.calc-results { margin-top: 27px; padding-top: 23px; border-top: 2px solid var(--accent); }
.calc-results h3 { margin: 0 0 20px; font-size: 17px; font-weight: 600; }
.result-grid { display: grid; grid-template-columns: 1fr 1fr 1fr; gap: 24px; }
.result-label { color: var(--muted); font-size: 12px; line-height: 1.5; margin: 0 0 7px; }
.result-value { margin: 0; color: #20364b; font-size: 27px; line-height: 1.3; font-weight: 600; letter-spacing: -.02em; font-variant-numeric: tabular-nums; }
.result-value.negative { color: #84483e; }
.result-detail { margin: 6px 0 0; color: var(--muted); font-size: 11px; line-height: 1.5; }
.payback { margin-top: 24px; padding: 16px 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); display: grid; gap: 8px; }
.payback p { margin: 0; font-size: 14px; line-height: 1.6; }
.payback strong { color: var(--ink); font-weight: 600; }
.calc-explanation { margin: 16px 0 0; color: var(--muted); font-size: 12px; line-height: 1.6; }
.calc-error-summary { margin: 0; color: var(--error); }
.visually-hidden { position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0; border: 0; overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; }
@media (max-width: 980px) {
  .page { grid-template-columns: 150px minmax(0, 1fr); gap: 30px; padding-top: 42px; }
  .contents nav a { font-size: 11px; }
  .calc-form { gap: 22px; }
  .result-grid { gap: 16px; }
  .result-value { font-size: 23px; }
}
@media (max-width: 760px) {
  body { font-size: 15px; line-height: 1.7; }
  .document-bar-inner { padding: 15px 20px; min-height: 65px; }
  .document-label { font-size: 11px; max-width: 145px; line-height: 1.5; }
  .downloads { gap: 14px; font-size: 12px; }
  .downloads > span { display: none; }
  .page { display: block; padding: 28px 20px 56px; }
  .contents { position: static; margin-bottom: 31px; padding-bottom: 21px; border-bottom: 1px solid var(--line); }
  .contents-label { margin: 0 0 12px; }
  .contents nav { grid-template-columns: repeat(2, minmax(0, 1fr)); grid-template-rows: repeat(4, auto); grid-auto-flow: column; column-gap: 20px; row-gap: 2px; }
  .contents nav a { padding: 6px 0; font-size: 11px; border: 0; }
  .document-title { margin-bottom: 32px; }
  h1 { font-size: 31px; line-height: 1.23; }
  h2 { font-size: 21px; gap: 10px; margin-bottom: 18px; }
  .proposal-section { margin-top: 30px; padding-top: 28px; }
  .section-number { font-size: 12px; }
  table { font-size: 12px; }
  th, td { padding: 11px 12px; }
  .note { font-size: 13px; }
  .table-wrap { margin: 20px 0; }
  .page-footer > div { padding: 19px 20px; }
}
@media screen and (max-width: 760px) {
  .table-wrap { overflow: visible; }
  .table-wrap[data-columns] table { display: block; min-width: 0; font-size: 14px; line-height: 1.6; }
  .table-wrap thead { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; }
  .table-wrap tbody { display: grid; gap: 14px; }
  .table-wrap tbody tr { display: block; min-width: 0; border: 1px solid var(--line); }
  .table-wrap tbody td { display: block; width: auto; padding: 12px 16px; border: 0; background: #fff; font-weight: 400; }
  .table-wrap tbody td:first-child { padding: 12px 16px; background: var(--soft); color: var(--ink); font-weight: 600; }
  .table-wrap tbody td + td { border-top: 1px solid var(--line); }
  .table-wrap .table-cell-label { display: block; margin-bottom: 4px; color: var(--muted); font-size: 12px; line-height: 1.5; font-weight: 500; }
  .table-wrap .table-cell-value { display: block; overflow-wrap: anywhere; }
  .table-wrap[data-columns="2"] .table-cell-label { display: none; }
  .table-wrap tbody td.table-cell-empty { display: none; }
}
@media (max-width: 530px) {
  .calc-form { grid-template-columns: 1fr; gap: 23px; }
  .calc-form fieldset + fieldset { padding-top: 22px; border-top: 1px solid var(--line); }
  .field { display: grid; grid-template-columns: minmax(0, 1fr) 125px; column-gap: 12px; align-items: center; margin-bottom: 15px; }
  .field label { margin-bottom: 0; font-size: 12px; }
  .field-hint, .field-error { grid-column: 1 / -1; }
  .input-wrap input { padding-right: 42px; font-size: 16px; }
  .input-unit { font-size: 11px; right: 8px; top: 12px; }
  .calc-actions { margin-top: 15px; }
  .calc-actions button { flex: 1 1 100%; }
  .result-grid { grid-template-columns: 1fr; gap: 19px; }
  .result-grid > div { display: grid; grid-template-columns: minmax(0, 1fr) auto; column-gap: 14px; }
  .result-label { margin: 0; align-self: center; }
  .result-value { font-size: 24px; text-align: right; }
  .result-detail { grid-column: 1 / -1; }
}
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }
@media print {
  .document-bar, .contents, .page-footer, .skip-link, .calculator { display: none !important; }
  .page { display: block; max-width: none; margin: 0; padding: 0; }
  body { font-size: 10pt; color: #000; }
  h1 { font-size: 25pt; }
  h2 { font-size: 15pt; break-after: avoid; }
  .proposal-section { padding-top: 15px; margin-top: 20px; }
  .table-wrap { overflow: visible; }
  .table-wrap table { min-width: 0; font-size: 8pt; }
  table { break-inside: auto; }
  tr { break-inside: avoid; }
  th, td { padding: 6px; }
  thead { display: table-header-group; }
  a { color: #000; }
}