:root{color-scheme:light;--text:#203043;--page:#f5f6f4;--surface:#ffffff;--teal:#176b60;--muted:#66727e;--border:#e0e5e4;--heading:#172d3e;--faint:#737f88;--nav-text:#5d6975;--nav-active:#eaf4f0;--nav-active-text:#125d53;--hover:#f1f5f3;--secondary-text:#314c50;--control-border:#ccd7d1;--error-text:#9b3f32;--error-bg:#fff0eb;--error-border:#efd6cb;--callout:#edf5f1;--callout-border:#cbded5;--callout-text:#506b64;--badge-bg:#edf4f0;--badge-text:#38675b;--neutral-bg:#f0f2f3;--pending-bg:#fcf2df;--pending-text:#8b692a;--synthetic-bg:#eef0fa;--synthetic-text:#60678f;--table-head:#fafbf9;--subtle-border:#edf0ed;--inset:#f7f9f7}
:root[data-theme="dark"]{color-scheme:dark;--text:#e1e9ed;--page:#10181e;--surface:#18232b;--teal:#79d6bf;--muted:#a8b6bf;--border:#34434d;--heading:#eef5f7;--faint:#a3b2bc;--nav-text:#b4c2cb;--nav-active:#233d38;--nav-active-text:#9ae5d1;--hover:#24333c;--secondary-text:#c5dcd8;--control-border:#4b5f69;--error-text:#ffc3b4;--error-bg:#3d2726;--error-border:#75443d;--callout:#1c332e;--callout-border:#38594e;--callout-text:#b1d3c7;--badge-bg:#233c33;--badge-text:#b4ddca;--neutral-bg:#2b3742;--pending-bg:#3d3320;--pending-text:#efd18e;--synthetic-bg:#2c3049;--synthetic-text:#c6cbed;--table-head:#1d2a33;--subtle-border:#2d3c45;--inset:#142029}
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var(--border);border-radius:9px;background:var(--surface)}table{border-collapse:collapse;width:100%;text-align:left;font-size:12px}th{background:var(--table-head);color:var(--muted);font-size:10px;letter-spacing:.6px;text-transform:uppercase;font-weight:650;padding:13px 20px;border-bottom:1px solid var(--border)}td{padding:17px 20px;border-bottom:1px solid var(--subtle-border);vertical-align:top}tr:last-child td{border-bottom:0}.cell-title{display:block;font-size:13px;font-weight:600;margin-bottom:4px}.subtext{color:var(--muted);font-size:11px}.records{display:grid;gap:16px}.detail-list{margin:15px 0 0;padding-left:18px;color:var(--muted);font-size:12px}.detail-list li{margin:7px 0}details{margin-top:15px;padding-top:12px;border-top:1px solid var(--subtle-border);font-size:12px}summary{cursor:pointer;color:var(--teal);font-weight:600}.definition{display:grid;grid-template-columns:minmax(110px,1fr) 2fr;gap:8px 18px;font-size:12px;margin:14px 0 0}.definition 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.card-header h2{overflow-wrap:anywhere;min-width:0}.card-header>span{min-width:0;flex-shrink:0}.definition dd{overflow-wrap:anywhere}
.callout>.button{align-self:center}.card .balance-summary{color:var(--teal);font-weight:650}
.callout>a.button{display:inline-flex;align-items:center;justify-content:center;text-decoration:none}
.card-header{flex-wrap:wrap}.card-header h2{flex:1 1 160px}.card-header>span{max-width:100%;flex-shrink:1}.refund-cards{grid-template-columns:repeat(auto-fit,minmax(min(100%,380px),1fr))}#view>.card+.grid{margin-top:18px}.card .balance-summary{font-size:14px}

.inventory-source{margin-bottom:24px}.state-filters{display:flex;flex-wrap:wrap;gap:16px;margin-bottom:12px}.state-filters label{display:grid;gap:6px;font-size:12px;color:var(--muted);flex:1 1 200px;min-width:0}.state-filters input,.state-filters select{width:100%;min-width:0;border:1px solid var(--control-border);border-radius:6px;background:var(--surface);padding:10px 12px;font:inherit;color:var(--text)}.state-filters input:focus-visible,.state-filters select:focus-visible{outline:3px solid #299d8b;outline-offset:2px}.state-table{min-width:850px}.state-table .definition{margin-top:0;grid-template-columns:85px 1fr;gap:5px 10px}.state-table td:last-child{min-width:190px}#view,.workspace,main{min-width:0}.table-wrap{max-width:100%}

.account-form{max-width:1000px}.account-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:24px 0 16px}.account-fields label{display:grid;gap:6px;font-size:12px;color:var(--muted);min-width:0}.account-fields input,.account-fields select{width:100%;min-width:0;border:1px solid var(--control-border);border-radius:6px;background:var(--surface);color:var(--text);padding:10px 12px;font:inherit}.account-fields input:focus-visible,.account-fields select:focus-visible{outline:3px solid #299d8b;outline-offset:2px}.account-fields input:disabled{background:var(--neutral-bg);cursor:not-allowed}.account-context{margin:20px 0}.account-form .account-status{margin:14px 0 0;color:var(--secondary-text)}.login-card{max-width:1000px;display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);align-items:center;gap:36px;padding:20px}.login-art{display:block;width:100%;height:auto;border-radius:10px;background:#000}.login-copy{min-width:0;padding:16px 16px 16px 0}.login-copy h2{font-size:24px}.login-copy .button{margin-top:12px}@media(max-width:720px){.login-card{grid-template-columns:1fr;gap:8px;padding:14px}.login-art{max-width:420px;justify-self:center}.login-copy{padding:16px 6px}.login-copy .button{width:100%;white-space:normal}}@media(max-width:720px){.account-fields{grid-template-columns:1fr}.account-form .button{white-space:normal;width:100%}}
.state-account-roster .table-wrap{max-height:460px;overflow:auto}.state-account-roster th{position:sticky;top:0;z-index:1}.state-account-roster td{padding:12px 14px}.state-account-roster .button{white-space:normal;min-width:115px}
.coverage-metrics{display:grid;grid-template-columns:repeat(auto-fit,minmax(110px,1fr));gap:10px;margin-bottom:16px}.coverage-metrics .card{padding:14px}.coverage-metrics strong{display:block;font-size:24px}.coverage-metrics span{font-size:11px;color:var(--muted)}.coverage-rows{display:grid;gap:14px}.coverage-row{min-width:0;overflow-wrap:anywhere}.coverage-row .card-header h2{min-width:0}.coverage-boundary{color:var(--pending-text)!important;font-size:11px!important}.coverage-gates{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:16px 0}.coverage-gate{background:var(--inset);padding:14px;border:1px solid var(--border);border-radius:6px;min-width:0}.coverage-gate p{margin:8px 0 0}.coverage-row .definition{margin-bottom:18px}@media(max-width:720px){.coverage-gates{grid-template-columns:1fr}.coverage-metrics{grid-template-columns:repeat(2,minmax(0,1fr))}}

.account-planning p{margin:12px 0}.calendar-row .definition{margin-bottom:18px}.calendar-row>.button{display:inline-block;text-decoration:none;white-space:normal}.calendar-row h3{margin-top:18px}

.history-row .table-wrap{margin:16px 0}.history-row table{min-width:600px}.history-row>.button{display:inline-block;text-decoration:none;white-space:normal}

.preparation-row>.button,.preparation-item>.button{display:inline-block;text-decoration:none;white-space:normal}.preparation-items{display:grid;gap:14px;margin-top:16px}.preparation-item{border:1px solid var(--border);border-radius:6px;padding:16px;min-width:0;overflow-wrap:anywhere}.preparation-item p{margin-top:10px}.preparation-row{min-width:0}@media(min-width:721px){.sidebar nav{overflow-y:auto;min-height:0}}

.topbar-actions{display:flex;align-items:center;gap:18px}.appearance-control{display:flex;align-items:center;gap:8px;font-size:11px;color:var(--muted)}.appearance-control select{font:inherit;color:var(--text);background:var(--surface);border:1px solid var(--control-border);border-radius:6px;padding:6px 9px;cursor:pointer}input,select,textarea{accent-color:var(--teal)}input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #299d8b;outline-offset:2px}dialog{background:var(--surface);color:var(--text);border:1px solid var(--border);border-radius:9px}dialog::backdrop{background:rgb(0 0 0 / .6)}:root[data-theme="dark"] .button:not(.secondary){background:#237e6c;border-color:#79d6bf;color:#fff}:root[data-theme="dark"] .brand-icon{background:#237e6c}:root[data-theme="dark"] .button:hover{filter:brightness(1.12)}@media(max-width:720px){.topbar{height:auto;min-height:60px;gap:12px;flex-wrap:wrap;padding-top:10px;padding-bottom:10px}.topbar-actions{gap:10px}.appearance-control{gap:6px}}
.inbox-body{white-space:pre-wrap;overflow-wrap:anywhere;word-break:break-word;max-width:100%;font:inherit;color:var(--text)}.inbox-message-button{white-space:normal;text-align:left;max-width:100%;overflow-wrap:anywhere}.inbox-rows{display:grid;gap:12px;margin-top:16px}.inbox-row{overflow-wrap:anywhere;min-width:0}.inbox-detail{min-width:0;overflow-wrap:anywhere}

.compose-body { white-space: pre-wrap; overflow-wrap: anywhere; }
#tax-compose textarea { min-height: 12rem; width: 100%; box-sizing: border-box; }

/* Navigation starts hidden in HTML, including while owner access is checked. */
[data-workspace-only][hidden]{display:none!important}

/* Keep active filing work ahead of portal diagnostics and comparison records. */
.filings-workspace{display:grid;gap:22px}.filings-guide{padding:0 0 6px}.filings-guide>p{font-size:13px;color:var(--muted);max-width:800px}.filings-filters{display:flex;flex-wrap:wrap;gap:8px;margin-top:18px}.filings-filters .button[aria-pressed=true]{background:var(--nav-active);color:var(--nav-active-text);border-color:var(--teal)}.filings-state{min-width:0}.filings-state[hidden],.filings-samples[hidden]{display:none!important}.filings-disclosure{background:var(--surface);border:1px solid var(--border);border-radius:9px;padding:16px 20px;margin:10px 0 0;min-width:0}.filings-disclosure>summary{font-size:13px}.filings-disclosure>p{margin-top:14px;color:var(--muted)}.filings-disclosure>.card{border:0;padding:20px 0 0}.filings-disclosure>.table-wrap{margin-top:16px}.filings-state>.card>div{min-width:0}.filings-state>.card>div+div{border-top:1px solid var(--border);margin-top:20px;padding-top:20px}
#ar-submission>h2{margin-bottom:18px}.ar-filing-card{border:1px solid var(--border);border-radius:8px;padding:20px;margin-top:16px;min-width:0}.ar-filing-header{display:flex;align-items:flex-start;justify-content:space-between;gap:14px}.ar-filing-header h3{font-size:16px;margin:0}.ar-filing-header .ar-filing-status{background:var(--badge-bg);color:var(--badge-text);padding:5px 9px;border-radius:5px;font-size:11px;margin:0;max-width:65%}.ar-filing-summary{margin-top:12px}.ar-filing-summary:empty{display:none}.ar-filing-review:empty{display:none}.ar-filing-review h4{margin:20px 0 10px;font-size:14px}.ar-filing-review .ar-filing-identity{margin-bottom:16px}.ar-filing-metrics{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:0 0 20px;font-variant-numeric:tabular-nums}.ar-filing-metrics>div{padding:14px;background:var(--inset);border:1px solid var(--border);border-radius:6px;min-width:0}.ar-filing-metrics dt{font-size:11px;color:var(--muted)}.ar-filing-metrics dd{font-size:24px;font-weight:650;color:var(--heading);margin:5px 0 0;overflow-wrap:anywhere}.ar-filing-metrics>div:nth-child(3){border-color:var(--teal)}.ar-filing-qualifications{background:var(--pending-bg);border-radius:6px;padding:2px 16px 12px;margin:16px 0;color:var(--pending-text)}.ar-filing-qualifications p,.ar-filing-qualifications h4{color:inherit}.ar-filing-qualifications ul{padding-left:18px;font-size:12px;margin:10px 0}.ar-filing-qualifications li+li{margin-top:10px}.ar-filing-acknowledgement{display:flex;flex-direction:row-reverse;justify-content:flex-end;align-items:flex-start;gap:10px;font-size:13px;margin:18px 0;overflow-wrap:anywhere}.ar-filing-acknowledgement input{flex:0 0 auto;width:18px;height:18px;margin:2px 0 0}.ar-filing-certification{margin:18px 0}.ar-filing-certification pre{font:12px/1.65 ui-monospace,monospace;padding:14px;background:var(--inset);border-radius:6px}.ar-filing-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:16px}.ar-filing-actions>button{border:1px solid var(--control-border);border-radius:6px;padding:10px 14px;font-size:12px;background:var(--surface);color:var(--text);cursor:pointer}.ar-filing-actions>button.button{border-color:var(--teal);background:var(--teal);color:var(--surface)}.ar-filing-feedback:empty{display:none}.ar-filing-card .ar-filing-feedback{margin:14px 0 0;color:var(--secondary-text)}.filings-workspace button:disabled{cursor:not-allowed}.filings-workspace .compose-body{white-space:pre-wrap;overflow-wrap:anywhere;max-width:100%}
@media(max-width:900px){.ar-filing-metrics{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:540px){.ar-filing-card{padding:14px}.ar-filing-header{display:block}.ar-filing-header .ar-filing-status{max-width:100%;display:inline-block;margin-top:10px}.ar-filing-metrics{gap:8px}.ar-filing-metrics>div{padding:10px}.ar-filing-metrics dd{font-size:21px}.ar-filing-actions>button,.ar-filing-review>.button{white-space:normal;width:100%}.filings-disclosure{padding:14px}.filings-filters .button{flex:1 1 40%}}