:root{
  --bg:#f6f7f5;--surface:#ffffff;--text:#1b1f1d;--muted:#5d6661;--border:#d8ddd9;
  --accent:#b4530a;--accent-ink:#ffffff;
  --c-net:#c2410c;--c-fed:#2563eb;--c-fica:#7c3aed;--c-state:#ea580c;--c-local:#db2777;--c-pre:#0891b2;--c-gross:#94a3b8;
  --radius:10px;
}
@media (prefers-color-scheme:dark){:root{
  --bg:#121614;--surface:#1b201e;--text:#e9eeeb;--muted:#a0aaa5;--border:#323a36;
  --accent:#f59e3b;--accent-ink:#1a0e02;
  --c-net:#fb923c;--c-fed:#60a5fa;--c-fica:#a78bfa;--c-state:#fb923c;--c-local:#f472b6;--c-pre:#22d3ee;
}}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--text);font:16px/1.55 system-ui,-apple-system,"Segoe UI",Roboto,sans-serif}
a{color:var(--accent)}
.wrap{max-width:1040px;margin:0 auto;padding:0 16px}
header.site{border-bottom:1px solid var(--border);background:var(--surface)}
header.site .wrap{display:flex;align-items:center;gap:18px;min-height:56px}
.brand{font-weight:800;font-size:1.25rem;text-decoration:none;color:var(--text);letter-spacing:-.02em;white-space:nowrap}
.brand span{color:var(--accent)}
nav.main{display:flex;gap:14px;font-size:.95rem;overflow-x:auto;white-space:nowrap;scrollbar-width:none}
nav.main::-webkit-scrollbar{display:none}
nav.main a{color:var(--muted);text-decoration:none}
nav.main a:hover,nav.main a[aria-current]{color:var(--text)}
main{padding:18px 0 40px}
h1{font-size:1.7rem;line-height:1.2;margin:.3em 0 .3em;letter-spacing:-.02em}
h2{font-size:1.25rem;margin:1.6em 0 .4em}
h3{font-size:1.05rem;margin:1.2em 0 .3em}
.lead{color:var(--muted);margin:0 0 1em;max-width:720px}
.crumbs{font-size:.85rem;color:var(--muted)}
.crumbs a{color:var(--muted)}
.ad{min-height:100px;margin:20px auto;display:flex;align-items:center;justify-content:center}
.calc{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.1fr);gap:16px;margin:12px 0}
.panel{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:16px}
.calc form{display:grid;grid-template-columns:1fr 1fr;gap:12px 14px;align-content:start}
.calc label{display:flex;flex-direction:column;gap:4px;font-size:.88rem;font-weight:600;color:var(--muted)}
.calc label.full{grid-column:1/-1}
.calc label[hidden]{display:none}
input,select{font:inherit;color:var(--text);background:var(--bg);border:1px solid var(--border);border-radius:8px;padding:.5em .65em;width:100%;min-width:0}
input:focus,select:focus{outline:2px solid var(--accent);outline-offset:0;border-color:var(--accent)}
.inline{display:flex;gap:6px}
.inline select{width:auto;flex:none;min-width:6em}
.big{text-align:center;padding:4px 0 10px}
.big b{display:block;font-size:2.3rem;line-height:1.15;color:var(--c-net);letter-spacing:-.02em;font-variant-numeric:tabular-nums}
.big small{display:block;color:var(--muted);font-size:.88rem}
.stackbar{display:flex;height:14px;border-radius:7px;overflow:hidden;margin:6px 0 12px;gap:2px}
.seg-net{background:var(--c-net)}.seg-fed{background:var(--c-fed)}.seg-fica{background:var(--c-fica)}.seg-state{background:var(--c-state)}.seg-local{background:var(--c-local)}.seg-pre{background:var(--c-pre)}.seg-gross{background:var(--c-gross)}
.dot{display:inline-block;width:10px;height:10px;border-radius:50%;margin-right:8px;vertical-align:baseline}
.tbl{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums;font-size:.95rem}
.tbl th,.tbl td{padding:.45em .4em;border-bottom:1px solid var(--border);text-align:right}
.tbl th:first-child,.tbl td:first-child{text-align:left}
.tbl th{font-size:.8rem;color:var(--muted);font-weight:600}
.tbl tr.total td{font-weight:700;border-bottom:0}
.tbl tr.muted td{color:var(--muted)}
.prose .tbl{margin:.6em 0 1em}
details{margin-top:10px}
summary{cursor:pointer;font-weight:600;color:var(--accent)}
.sched{font-size:.85rem}
details .sched{display:block;max-height:420px;overflow:auto}
.muted{color:var(--muted)}.small{font-size:.88rem}
.btn{display:inline-block;border:1px solid var(--accent);background:var(--accent);color:var(--accent-ink);border-radius:8px;padding:.55em 1em;font-weight:600;text-decoration:none}
.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(230px,1fr));gap:14px;margin:16px 0}
.card{display:block;background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:16px;text-decoration:none;color:var(--text)}
.card:hover{border-color:var(--accent)}
.card h3{margin:.2em 0;font-size:1.1rem}
.card p{margin:0;color:var(--muted);font-size:.92rem}
.card .icon{font-size:1.6rem}
.states{display:grid;grid-template-columns:repeat(auto-fill,minmax(160px,1fr));gap:6px 14px;margin:10px 0 20px;padding:0;list-style:none}
.states a{text-decoration:none}
.prose{max-width:760px}
.note{background:var(--surface);border-left:4px solid var(--accent);padding:10px 14px;border-radius:6px;margin:1em 0}
footer.site{border-top:1px solid var(--border);padding:20px 0;color:var(--muted);font-size:.9rem}
footer.site a{color:var(--muted);margin-right:14px}
@media (max-width:760px){
  .calc{grid-template-columns:1fr}
  h1{font-size:1.4rem}
  .big b{font-size:2rem}
}
@media (max-width:420px){.calc form{grid-template-columns:1fr}}
.big b.n{color:var(--accent)}
.related{margin:24px 0}
.group-title{margin-top:1.4em}
.rows{display:grid;gap:8px;grid-column:1/-1}
.rows .row{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:8px}
.cross{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:12px 16px;margin:20px 0}
nav.main{min-width:0;flex:1}
footer.site p{display:flex;flex-wrap:wrap;gap:4px 0}
@media (max-width:520px){.rows .row{grid-template-columns:1fr 1fr}.rows .row select{grid-column:1/-1}.rows .row.small b:first-child{display:none}}