.sc{
  --bg:#f3f1ec;          
  --panel:#ffffff;
  --panel2:#faf8f4;
  --ink:#161a22;
  --ink2:#3b4452;
  --muted:#5f6673;
  --line:#d9d4c8;
  --line2:#ebe7dd;
  --primary:#1b2a41;     
  --primary-d:#101b2c;
  --seal:#c0392b;        
  --seal-soft:#f8e9e6;
  --seal-ink:#a02e22;
  --focus:rgba(27,42,65,.16);
  --good:#0b7a4b;
  --warn:#b54708;
  --danger:#b42318;
  --shadow:0 1px 0 rgba(22,26,34,.04),0 10px 30px -12px rgba(22,26,34,.16);
  --radius:12px;
  --wrap:740px;
  --font:"Pretendard Variable",Pretendard,system-ui,-apple-system,"Segoe UI","Apple SD Gothic Neo","Noto Sans KR","Malgun Gothic",sans-serif;
}
.sc,.sc *{box-sizing:border-box}
.sc{
  margin:0;background:var(--bg);color:var(--ink);
  font-family:var(--font);font-size:16px;line-height:1.65;
  -webkit-font-smoothing:antialiased;word-break:keep-all;overflow-wrap:break-word;
}
.sc a{color:var(--seal-ink);text-decoration:none}
.sc a:hover{text-decoration:underline;text-underline-offset:3px}
.sc h1,.sc h2,.sc h3,.sc h4{margin:0;line-height:1.35;letter-spacing:-.02em;color:var(--ink)}
.sc .wrap{max-width:var(--wrap);margin:0 auto;padding:0 20px}
.sc .wrap--wide{max-width:var(--wrap)}
.sc .site-header{background:var(--bg);border-bottom:1px solid var(--line)}
.sc .site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:60px}
.sc .brand{display:flex;align-items:center;gap:10px;color:var(--ink);font-weight:800;font-size:1.04rem;letter-spacing:-.025em}
.sc .brand:hover{text-decoration:none}
.sc .brand-mark{
  width:30px;height:30px;border-radius:7px;background:var(--seal);color:#fff;
  display:inline-flex;align-items:center;justify-content:center;
  font-size:.82rem;font-weight:800;letter-spacing:-.04em;
  box-shadow:inset 0 0 0 2px rgba(255,255,255,.28);transform:rotate(-4deg);
}
.sc .site-nav{display:flex;gap:2px;flex-wrap:wrap}
.sc .site-nav a{padding:7px 11px;border-radius:8px;color:var(--ink2);font-size:.9rem;font-weight:600}
.sc .site-nav a:hover{background:rgba(22,26,34,.05);text-decoration:none}
.sc .crumbs{display:flex;flex-wrap:wrap;align-items:center;gap:6px;padding:18px 0 0;font-size:.84rem;color:var(--muted)}
.sc .crumbs a{color:var(--muted)}
.sc .crumbs span[aria-hidden]{opacity:.5}
.sc .page-head{padding:18px 0 26px}
.sc .eyebrow{display:flex;align-items:center;gap:10px;margin:0 0 14px;font-size:.82rem;font-weight:700;color:var(--muted)}
.sc .eyebrow .idx{
  padding:2px 9px;border-radius:5px;background:var(--seal);color:#fff;
  font-variant-numeric:tabular-nums;letter-spacing:.02em;font-weight:800;
}
.sc .page-head h1{font-size:2.05rem;font-weight:800;letter-spacing:-.04em;line-height:1.28}
.sc .page-head h1::after{content:"";display:block;width:38px;height:4px;margin-top:16px;background:var(--seal);border-radius:2px}
.sc .lede{margin:16px 0 0;color:var(--ink2);font-size:1.05rem;line-height:1.75}
.sc .card{
  position:relative;background:var(--panel);border:1px solid var(--line);
  border-top:4px solid var(--primary);border-radius:6px 6px 14px 14px;box-shadow:var(--shadow);
}
.sc .sheet-head{
  display:flex;justify-content:space-between;align-items:center;gap:12px;
  padding:13px 28px;border-bottom:1px dashed var(--line);
  font-size:.74rem;font-weight:800;letter-spacing:.14em;color:var(--muted);
}
.sc .sheet-head b{color:var(--muted);font-weight:700;letter-spacing:0;font-size:.78rem}
.sc .card > .body,.sc .calc-card .body{padding:26px 28px 30px}
.sc .row,.sc .row3{display:grid;gap:18px 16px;margin-bottom:18px}
.sc .row{grid-template-columns:repeat(2,minmax(0,1fr))}
.sc .row3{grid-template-columns:repeat(3,minmax(0,1fr))}
.sc .single-row{grid-template-columns:minmax(0,1fr)}
.sc .row > div,.sc .row3 > div{min-width:0}
.sc label{display:block;margin:0 0 7px;font-size:.82rem;font-weight:800;color:var(--ink2);letter-spacing:.01em}
.sc input,.sc select,.sc textarea{
  width:100%;min-height:52px;padding:10px 14px;
  border:1px solid var(--line);border-bottom:2px solid #8b909b;border-radius:8px 8px 3px 3px;
  background:var(--panel2);color:var(--ink);font:inherit;font-size:1.04rem;font-weight:600;line-height:1.4;
  transition:background .12s,border-color .12s;
}
.sc input[type="number"],.sc input[inputmode="numeric"]{font-variant-numeric:tabular-nums}
.sc input::placeholder{color:#9aa0ab;font-weight:500}
.sc input:hover,.sc select:hover{border-bottom-color:var(--ink2)}
.sc input:focus,.sc select:focus,.sc textarea:focus{outline:0;background:#fff;border-color:var(--line);border-bottom-color:var(--seal)}
.sc input[readonly]{background:#f1eee6;color:var(--ink2);cursor:default}
.sc input[type="checkbox"],.sc input[type="radio"]{width:19px;height:19px;min-height:0;padding:0;accent-color:var(--primary);flex:none;border-radius:4px}
.sc select{
  appearance:none;-webkit-appearance:none;padding-right:40px;cursor:pointer;
  background:var(--panel2) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='14' viewBox='0 0 24 24' fill='none' stroke='%231b2a41' stroke-width='3' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E") no-repeat right 14px center;
}
.sc select:focus{background-color:#fff}
.sc .affix{position:relative;display:block}
.sc .affix input{padding-right:48px}
.sc .affix-unit{
  position:absolute;right:15px;top:50%;transform:translateY(-50%);
  color:var(--muted);font-size:.9rem;font-style:normal;font-weight:700;pointer-events:none;
}
.sc .checkline,.sc .radio-label,.sc .radio-line,.sc .corp-option-line{
  display:flex;align-items:center;gap:9px;margin:0;color:var(--ink2);font-size:.94rem;font-weight:600;letter-spacing:0;cursor:pointer;
}
.sc .mini{font-size:.85rem;color:var(--muted)}
.sc .hint{margin:7px 0 0;font-size:.8rem;line-height:1.55;color:var(--muted)}
.sc button{font:inherit;cursor:pointer}
.sc .actions{display:flex;flex-wrap:wrap;gap:10px;margin:26px 0 0}
.sc .actions button{
  min-height:54px;padding:0 28px;border:1px solid var(--primary);border-radius:8px;
  background:var(--primary);color:#fff;font-size:1.02rem;font-weight:800;letter-spacing:-.01em;
  box-shadow:0 3px 0 var(--primary-d);transition:transform .08s,box-shadow .08s,background .12s;
}
.sc .actions button:not(.secondary):not(.light):not(.ghost):not(.danger)::after{content:"→";margin-left:10px;font-weight:700}
.sc .actions button:hover{background:#243752}
.sc .actions button:active{transform:translateY(3px);box-shadow:0 0 0 var(--primary-d)}
.sc .actions button:focus-visible{outline:3px solid var(--seal);outline-offset:2px}
.sc .actions button.secondary,.sc .actions button.light,.sc .actions button.ghost{
  background:#fff;color:var(--primary);border-color:#b9bdc6;box-shadow:0 3px 0 #d6d3ca;
}
.sc .actions button.secondary:hover,.sc .actions button.light:hover,.sc .actions button.ghost:hover{background:var(--panel2)}
.sc .actions button.secondary:active,.sc .actions button.light:active{box-shadow:none}
.sc td button.danger{min-height:36px;padding:0 12px;border:1px solid #efc3bd;border-radius:7px;background:#fff;color:var(--danger);font-size:.85rem;font-weight:700}
.sc .result{margin-top:28px}
.sc .result:empty{display:none}
.sc .result.rx{padding:0;border:0;background:none;white-space:normal}
.sc .result{--rc:var(--primary)}
.sc .result.warn{--rc:var(--warn)}
.sc .result.danger{--rc:var(--danger)}
.sc .stmt{position:relative;background:#fff;border:1px solid var(--line);border-top:4px solid var(--rc);border-radius:6px 6px 14px 14px;box-shadow:var(--shadow)}
.sc .stmt-head{
  display:flex;justify-content:space-between;gap:12px;padding:13px 24px;
  font-size:.74rem;font-weight:800;letter-spacing:.14em;color:var(--muted);
}
.sc .stmt-hero{padding:4px 24px 22px}
.sc .stmt-hero .r-label{font-size:.92rem;font-weight:700;color:var(--ink2)}
.sc .r-value{margin-top:2px;line-height:1.25;color:var(--ink);font-variant-numeric:tabular-nums;font-weight:800;letter-spacing:-.035em;word-break:keep-all}
.sc .r-value b{font-size:2.55rem;font-weight:800}
.sc .r-value small{margin-left:4px;font-size:1.15rem;font-weight:700;color:var(--ink2);letter-spacing:0}
.sc .r-value.is-text b{font-size:1.65rem}
.sc .result.warn .r-value b{color:var(--warn)}
.sc .result.danger .r-value b{color:var(--danger)}
.sc .stmt-seal{
  position:absolute;right:22px;top:46px;width:62px;height:62px;border:2.5px solid var(--seal);border-radius:50%;
  color:var(--seal);display:flex;align-items:center;justify-content:center;text-align:center;
  font-size:.82rem;font-weight:800;line-height:1.15;letter-spacing:-.03em;transform:rotate(-14deg);opacity:.82;
  box-shadow:inset 0 0 0 3px #fff,inset 0 0 0 4.5px var(--seal);pointer-events:none;
}
.sc .stmt-tear{position:relative;margin:0;border:0;border-top:2px dashed var(--line)}
.sc .stmt-tear::before,.sc .stmt-tear::after{
  content:"";position:absolute;top:-9px;width:16px;height:16px;border-radius:50%;
  background:var(--bg);border:1px solid var(--line);
}
.sc .stmt-tear::before{left:-9px;clip-path:inset(0 0 0 50%)}
.sc .stmt-tear::after{right:-9px;clip-path:inset(0 50% 0 0)}
.sc .stmt-body{padding:10px 24px 22px}
.sc .r-section{margin-top:16px}
.sc .r-section:first-child{margin-top:8px}
.sc .r-section h4{margin:0 0 6px;font-size:.74rem;color:var(--muted);font-weight:800;letter-spacing:.12em}
.sc .r-kv{margin:0}
.sc .r-kv .kv{display:flex;align-items:baseline;gap:8px;padding:8px 0}
.sc .r-kv dt{flex:0 1 auto;margin:0;color:var(--ink2);font-size:.97rem}
.sc .r-kv .lead{flex:1 1 20px;min-width:18px;border-bottom:2px dotted #cdc7b8;transform:translateY(-4px)}
.sc .r-kv dd{flex:0 1 auto;min-width:0;margin:0;text-align:right;font-weight:800;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
.sc .r-kv .kv.sum{margin-top:6px;padding-top:12px;border-top:2px solid var(--ink)}
.sc .r-list{margin:0;padding:0 0 0 20px}
.sc .r-list li{margin:5px 0;color:var(--ink2)}
.sc .r-text{margin:6px 0;color:var(--ink2)}
.sc .r-note{
  margin:16px 24px 0;padding:13px 16px;border-radius:8px;
  background:var(--seal-soft);border-left:4px solid var(--seal);color:#5b2a24;font-size:.9rem;line-height:1.7;
}
.sc .r-note strong{display:block;margin-bottom:2px;font-size:.78rem;letter-spacing:.1em;color:var(--seal-ink)}
.sc .r-note ul{margin:0;padding-left:18px}
.sc .r-proof{margin:12px 24px 0;border-top:1px dashed var(--line)}
.sc .r-proof summary{cursor:pointer;padding:13px 0;font-size:.9rem;font-weight:700;color:var(--ink2);list-style:none}
.sc .r-proof summary::-webkit-details-marker{display:none}
.sc .r-proof summary::after{content:"＋";float:right;color:var(--muted)}
.sc .r-proof[open] summary::after{content:"－"}
.sc .r-proof ul{margin:0;padding:0 0 12px 20px;color:var(--ink2);font-size:.92rem}
.sc .r-alert{padding:16px 20px;border-radius:10px;background:#fef3f2;border:1px solid #f1c4bf;border-left:5px solid var(--danger);color:#8a1f15}
.sc .r-alert strong{display:block;margin-bottom:4px}
.sc .r-tools{display:flex;gap:8px;padding:16px 24px 20px}
.sc .r-tools button{
  min-height:40px;padding:0 15px;border:1px solid #b9bdc6;border-radius:8px;
  background:#fff;color:var(--ink2);font-size:.88rem;font-weight:700;
}
.sc .r-tools button:hover{background:var(--panel2)}
.sc .stmt-foot{height:6px}
.sc .table-wrap{overflow-x:auto;margin-top:18px;border:1px solid var(--line);border-radius:8px;background:#fff}
.sc table{width:100%;border-collapse:collapse;background:#fff}
.sc th,.sc td{padding:11px 12px;border-bottom:1px solid var(--line2);text-align:center;font-size:.9rem;vertical-align:middle}
.sc tr:last-child th,.sc tr:last-child td{border-bottom:0}
.sc th{background:var(--panel2);color:var(--ink2);font-weight:800;white-space:nowrap}
.sc td.left,.sc th.left{text-align:left}
.sc td input,.sc td select{min-height:42px;padding:6px 9px;font-size:.92rem}
.sc tfoot td{font-weight:800;background:var(--panel2)}
.sc .interest-panel{margin:22px 0 0;border:1px solid var(--line);border-radius:8px;background:#fff;overflow:hidden}
.sc .interest-panel h3{padding:13px 18px;border-bottom:1px solid var(--line2);background:var(--panel2);font-size:.82rem;letter-spacing:.1em;color:var(--ink2)}
.sc .interest-line,.sc .interest-row{display:grid;grid-template-columns:1fr;gap:9px;padding:14px 18px;border-bottom:1px solid var(--line2)}
.sc .interest-row:last-child,.sc .interest-line:last-child{border-bottom:0}
.sc .interest-label{display:flex;align-items:center;justify-content:space-between;gap:8px;font-size:.82rem;font-weight:800;color:var(--ink2)}
.sc .interest-cell{display:flex;align-items:center;gap:10px;flex-wrap:wrap}
.sc .radio-group{display:flex;gap:10px 22px;flex-wrap:wrap}
.sc .mini-select{width:auto;min-width:120px}
.sc .interest-inputs{display:flex;flex-wrap:wrap;align-items:center;gap:8px;width:100%}
.sc .interest-inputs input[type="date"]{flex:1 1 150px}
.sc .interest-inputs input[data-money]{flex:1 1 150px}
.sc .interest-inputs select{flex:0 0 80px;width:80px;padding-right:30px;background-position:right 10px center}
.sc .interest-inputs input[type="number"]{flex:0 0 100px;width:100px}
.sc .interest-inputs .tilde{color:var(--muted);font-weight:800}
.sc .interest-inputs > span:last-child{color:var(--muted);font-weight:700}
.sc .remove-interest{width:26px;height:26px;min-height:26px;padding:0;border:0;border-radius:50%;background:#98a2b3;color:#fff;font-size:.8rem;line-height:1}
.sc .claim-summary input{font-size:1.08rem;font-weight:800}
.sc .result-table{width:100%;border-collapse:collapse;border:0}
.sc .result-table th,.sc .result-table td{padding:12px 16px;border:0;border-bottom:1px solid var(--line2);text-align:left;vertical-align:top;font-size:.94rem;white-space:normal}
.sc .result-table th{width:112px;background:var(--panel2);color:var(--ink2)}
.sc .result-table tr:last-child th,.sc .result-table tr:last-child td{border-bottom:0}
.sc .result-table .center{text-align:center}
.sc .result-table .total{font-size:1.3rem;font-weight:800;color:var(--ink);font-variant-numeric:tabular-nums}
.sc .result:has(.result-table){padding:0;border:1px solid var(--line);border-top:4px solid var(--primary);border-radius:6px 6px 14px 14px;background:#fff;overflow:hidden;box-shadow:var(--shadow)}
.sc #r7Interest:has(.result-table),.sc #r9:has(.result-table),.sc #r14Interest:has(.result-table),.sc #r15Interest:has(.result-table),.sc #r20Interest:has(.result-table){margin-bottom:0}
.sc .corp-mode-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:0 0 18px}
.sc .corp-mode-card{
  display:flex;align-items:center;justify-content:space-between;gap:12px;text-align:left;
  min-height:66px;padding:12px 15px;background:var(--panel2);color:var(--ink);
  border:1px solid var(--line);border-bottom:3px solid #b9bdc6;border-radius:8px;transition:border-color .12s,background .12s;
}
.sc .corp-mode-card:hover{background:#fff;border-bottom-color:var(--ink2)}
.sc .corp-mode-card.active{background:#fff;border-color:var(--primary);border-bottom:3px solid var(--seal)}
.sc .corp-mode-main{display:flex;align-items:center;gap:10px;font-weight:800}
.sc .corp-mode-card small{font-size:.78rem;color:var(--muted);font-weight:700}
.sc .corp-detail-area{display:none}
.sc .corp-move-scope{display:none;gap:8px;flex-wrap:wrap;margin:0 0 16px}
.sc .corp-scope-button{min-height:42px;padding:0 18px;background:#fff;color:var(--primary);border:1px solid #b9bdc6;border-radius:999px;font-weight:800}
.sc .corp-scope-button.active{background:var(--primary);color:#fff;border-color:var(--primary)}
.sc .corp-move-fields{display:none;margin:12px 0 16px}
.sc .corp-increase-fields{display:none}
.sc .location-grid{display:grid;grid-template-columns:1.05fr 1fr 1fr;border:1px solid var(--line);border-radius:8px;overflow:hidden;background:#fff}
.sc .location-grid>div{padding:11px;border-right:1px solid var(--line2);border-bottom:1px solid var(--line2);min-height:46px;min-width:0;overflow-wrap:anywhere}
.sc .location-grid>div:nth-child(3n){border-right:0}
.sc .location-grid>div:nth-last-child(-n+3){border-bottom:0}
.sc .location-grid .head{background:var(--panel2);color:var(--ink2);font-weight:800;text-align:center;font-size:.86rem}
.sc .location-grid .side{background:var(--panel2);color:var(--ink2);font-weight:800;display:flex;align-items:center;font-size:.86rem}
.sc .law-note{margin:18px 0 4px;border:1px solid var(--line);border-radius:8px;background:#fff;overflow:hidden}
.sc .law-note summary{cursor:pointer;padding:13px 18px;font-weight:800;color:var(--primary);background:var(--panel2)}
.sc .law-note .law-body{padding:16px 18px;font-size:.92rem;color:var(--ink2);line-height:1.8}
.sc .law-note ul{margin:6px 0 0 18px;padding:0}
.sc .calc-note{background:var(--panel2);border:1px solid var(--line2);border-left:4px solid var(--primary);border-radius:6px;padding:11px 14px;margin:10px 0 14px;font-size:.9rem;color:var(--ink2)}
.sc .summary-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:0 0 16px}
.sc .summary-box{border:1px solid var(--line);border-radius:8px;background:var(--panel2);padding:14px;color:var(--muted);font-size:.8rem;font-weight:800;letter-spacing:.02em}
.sc .summary-box strong{display:block;margin-top:4px;font-size:1.1rem;color:var(--ink);font-variant-numeric:tabular-nums;letter-spacing:-.02em}
.sc .summary-box:last-child{background:var(--primary);border-color:var(--primary);color:#c9d2e0}
.sc .summary-box:last-child strong{color:#fff;font-size:1.25rem}
.sc .result h3,.sc .criteria h3{font-size:1rem}
.sc .result h3{margin:0 0 12px}
.sc .result:has(.summary-grid){padding:20px 22px;background:#fff;border:1px solid var(--line);border-top:4px solid var(--primary);border-radius:6px 6px 14px 14px;box-shadow:var(--shadow)}
.sc .criteria{margin-top:26px;border:1px solid var(--line);border-radius:8px;background:#fff;overflow:hidden}
.sc .criteria h3{padding:14px 18px;margin:0;background:var(--panel2);border-bottom:1px solid var(--line2);font-size:.82rem;letter-spacing:.1em;color:var(--ink2)}
.sc .criteria .inner{padding:4px 18px 18px}
.sc .formula{color:var(--ink);font-weight:800}
.sc .notice-box{
  margin:24px 0 0;padding:15px 18px;border:1px dashed #bdb7a7;border-radius:8px;
  background:transparent;color:var(--ink2);font-size:.88rem;line-height:1.75;
}
.sc .notice-box strong{color:var(--ink)}
.sc .related{margin:44px 0 0}
.sc .related h2{font-size:1.1rem;padding-bottom:10px;border-bottom:2px solid var(--ink)}
.sc .related ul{list-style:none;margin:0;padding:0}
.sc .related li{border-bottom:1px solid var(--line)}
.sc .related a{display:grid;grid-template-columns:36px 1fr auto;gap:10px;align-items:baseline;padding:15px 4px;color:var(--ink)}
.sc .related a:hover{text-decoration:none;background:rgba(22,26,34,.035)}
.sc .related a .no{color:var(--seal-ink);font-weight:800;font-size:.85rem;font-variant-numeric:tabular-nums}
.sc .related a b{font-size:1rem}
.sc .related a .arr{color:var(--muted);transition:transform .12s}
.sc .related a:hover .arr{transform:translateX(3px);color:var(--seal)}
.sc .related a span.d{grid-column:2;margin-top:-6px;color:var(--muted);font-size:.86rem;line-height:1.55}
.sc .num{
  display:inline-flex;align-items:center;justify-content:center;min-width:26px;height:26px;padding:0 6px;
  border-radius:6px;background:var(--seal);color:#fff;font-size:.8rem;font-weight:800;
}
.sc .ad-slot{display:none;margin:28px 0;text-align:center}
.sc .ad-slot.is-on{display:block;min-height:250px}
.sc .ad-slot--in-result{max-width:336px;margin:26px auto}
.sc .ad-slot--in-result.is-on{min-height:280px}
.sc .ad-slot--multiplex.is-on,.sc .ad-slot--index-bottom.is-on{min-height:300px}
@media (max-width:760px){.sc .ad-slot--after-result.is-on{min-height:280px}}
.sc .ad-slot::before{content:"광고";display:block;margin-bottom:6px;color:var(--muted);font-size:.72rem;letter-spacing:.1em}
.sc .ad-slot:has(ins[data-ad-status="unfilled"]){display:none}
.sc .site-footer{margin-top:56px;padding:28px 0 56px;border-top:2px solid var(--ink);color:var(--muted);font-size:.85rem;line-height:1.8}
.sc .site-footer strong{color:var(--ink2)}
.sc .site-footer .foot-brand{display:flex;align-items:center;gap:10px;margin-bottom:10px;color:var(--ink);font-weight:800}
.sc .next-steps{margin:22px 0 0;padding:18px;border:1px dashed #bdb7a7;border-radius:10px;background:var(--panel2)}
.sc .next-steps h3{margin:0 0 10px;font-size:.74rem;font-weight:800;letter-spacing:.14em;color:var(--muted)}
.sc .next-steps ul{list-style:none;margin:0;padding:0;display:grid;gap:8px}
.sc .next-steps a{display:flex;align-items:center;gap:10px;padding:13px 14px;background:#fff;border:1px solid var(--line);border-radius:8px;color:var(--ink);font-weight:700}
.sc .next-steps a:hover{border-color:var(--ink);text-decoration:none}
.sc .next-steps a .no{color:var(--seal-ink);font-size:.82rem;font-variant-numeric:tabular-nums}
.sc .next-steps a .arr{margin-left:auto;color:var(--muted)}
.sc .next-steps a:hover .arr{color:var(--seal)}
.sc .guide{margin:0 0 22px;background:var(--panel2);border:1px solid var(--line);border-left:4px solid var(--primary);border-radius:8px;padding:12px 16px;font-size:.92rem;color:var(--ink2)}
.sc .guide>summary{cursor:pointer;list-style:none;font-size:.95rem;color:var(--ink)}
.sc .guide>summary::-webkit-details-marker{display:none}
.sc .guide>summary span{font-weight:500;color:var(--muted)}
.sc .guide>summary::before{content:"▸ ";font-weight:800;color:var(--seal)}
.sc .guide[open]>summary::before{content:"▾ "}
.sc .guide h4{margin:16px 0 4px;font-size:.74rem;font-weight:800;letter-spacing:.14em;color:var(--muted)}
.sc .guide ul{margin:0;padding-left:20px}
.sc .guide li{margin:5px 0;line-height:1.7}
.sc .print-sheet{display:none}
.sc .print-sheet h1{font-size:1.25rem;margin:0 0 4px}
.sc .print-sheet .ps-meta{margin:0 0 14px;color:#444;font-size:.82rem}
.sc .print-sheet h2{font-size:.95rem;margin:18px 0 6px;padding-bottom:4px;border-bottom:2px solid #000}
.sc .print-sheet table{width:100%;border-collapse:collapse;margin-bottom:6px}
.sc .print-sheet th,.sc .print-sheet td{border:1px solid #999;padding:6px 8px;font-size:.88rem;text-align:left;vertical-align:top;white-space:normal}
.sc .print-sheet th{width:34%;background:#eee}
.sc .print-sheet .ps-foot{margin-top:16px;font-size:.78rem;color:#444}
.sc.tbl-page .stmt{--rc:var(--primary)}
.sc .tbl-section{margin-top:34px}
.sc .tbl-section h2{font-size:1.18rem;padding-bottom:10px;border-bottom:2px solid var(--ink);margin-bottom:6px}
.sc .tbl-prose{margin:12px 0;color:var(--ink2)}
.sc .tbl-wrap{overflow-x:auto;margin:14px 0 8px;border:1px solid var(--line);border-radius:8px;background:#fff}
.sc .tbl{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums}
.sc .tbl th,.sc .tbl td{padding:12px 14px;border-bottom:1px solid var(--line2);text-align:right;font-size:.93rem;white-space:nowrap}
.sc .tbl th:first-child,.sc .tbl td:first-child{text-align:left}
.sc .tbl thead th{background:var(--panel2);color:var(--ink2);font-size:.82rem}
.sc .tbl tr:last-child td{border-bottom:0}
.sc .tbl tr.is-current td{background:var(--seal-soft);font-weight:800}
.sc .tbl a{color:var(--ink);font-weight:800;text-decoration:underline;text-decoration-color:var(--line);text-underline-offset:3px}
.sc .tbl a:hover{text-decoration-color:var(--seal)}
.sc .steps{counter-reset:s;list-style:none;margin:14px 0;padding:0}
.sc .steps li{position:relative;padding:13px 14px 13px 52px;border:1px solid var(--line);border-radius:8px;background:#fff;margin-bottom:8px;color:var(--ink2);line-height:1.7}
.sc .steps li::before{counter-increment:s;content:counter(s);position:absolute;left:14px;top:13px;width:26px;height:26px;border-radius:50%;background:var(--primary);color:#fff;font-weight:800;font-size:.82rem;display:flex;align-items:center;justify-content:center}
.sc .steps b{color:var(--ink)}
.sc .faq{margin-top:6px}
.sc .faq details{border-bottom:1px solid var(--line)}
.sc .faq summary{cursor:pointer;padding:16px 4px;font-weight:700;list-style:none}
.sc .faq summary::-webkit-details-marker{display:none}
.sc .faq summary::after{content:"＋";float:right;color:var(--muted)}
.sc .faq details[open] summary::after{content:"－"}
.sc .faq .a{padding:0 4px 18px;color:var(--ink2);line-height:1.75}
.sc .cta-box{padding:20px;border:1px solid var(--line);border-left:5px solid var(--seal);border-radius:10px;background:#fff}
.sc .cta-box p{margin:6px 0 14px;color:var(--ink2)}
.sc .btn-link{display:inline-flex;align-items:center;min-height:48px;padding:0 22px;border-radius:8px;background:var(--primary);color:#fff;font-weight:800;box-shadow:0 3px 0 var(--primary-d)}
.sc .btn-link:hover{background:#243752;text-decoration:none}
.sc .tbl-link{margin:14px 0 0;font-size:.92rem;color:var(--muted)}
.sc .tbl-link a{font-weight:700}
.sc.tbl-page .quick a{font-size:.9rem}
.sc .hub-hero{padding:44px 0 10px}
.sc .hub-hero .eyebrow{margin-bottom:16px}
.sc .hub-hero h1{font-size:2.35rem;font-weight:800;letter-spacing:-.045em;line-height:1.25}
.sc .hub-hero h1 em{font-style:normal;color:var(--seal)}
.sc .hub-hero p{margin:16px 0 0;color:var(--ink2);font-size:1.05rem;line-height:1.75}
.sc .search{margin:26px 0 8px;position:relative}
.sc .search input{
  min-height:58px;padding-left:50px;font-size:1.06rem;border-radius:10px 10px 3px 3px;background:#fff;
  background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='20' height='20' viewBox='0 0 24 24' fill='none' stroke='%231b2a41' stroke-width='2.6' stroke-linecap='round'%3E%3Ccircle cx='11' cy='11' r='7'/%3E%3Cpath d='m20 20-3.5-3.5'/%3E%3C/svg%3E");
  background-repeat:no-repeat;background-position:18px center;
}
.sc .quick{display:flex;flex-wrap:wrap;gap:8px;margin:14px 0 0}
.sc .quick a{
  padding:6px 13px;border:1px solid var(--line);border-radius:999px;background:#fff;
  color:var(--ink2);font-size:.88rem;font-weight:700;
}
.sc .quick a:hover{border-color:var(--ink);text-decoration:none;color:var(--ink)}
.sc .toc-cat{margin-top:46px}
.sc .toc-cat h2{display:flex;align-items:center;gap:12px;padding-bottom:12px;border-bottom:2px solid var(--ink);font-size:1.25rem}
.sc .toc-cat h2 .cn{
  display:inline-flex;align-items:center;justify-content:center;min-width:30px;height:30px;padding:0 6px;border-radius:6px;
  background:var(--seal);color:#fff;font-size:.82rem;font-weight:800;font-variant-numeric:tabular-nums;
}
.sc .toc-cat h2 small{margin-left:auto;color:var(--muted);font-size:.82rem;font-weight:700}
.sc .toc-cat .cat-desc{margin:10px 0 0;color:var(--muted);font-size:.92rem}
.sc .toc-list{list-style:none;margin:0;padding:0}
.sc .toc-item{border-bottom:1px solid var(--line)}
.sc .toc-item a{display:grid;grid-template-columns:44px 1fr 24px;gap:6px;align-items:baseline;padding:17px 4px;color:var(--ink)}
.sc .toc-item a:hover{text-decoration:none;background:rgba(22,26,34,.035)}
.sc .toc-item .no{color:var(--seal-ink);font-weight:800;font-size:.9rem;font-variant-numeric:tabular-nums}
.sc .toc-item .t{font-size:1.06rem;font-weight:800;letter-spacing:-.02em}
.sc .toc-item .d{display:block;margin-top:2px;color:var(--muted);font-size:.88rem;line-height:1.6;font-weight:400}
.sc .toc-item .arr{color:var(--muted);transition:transform .12s,color .12s}
.sc .toc-item a:hover .arr{transform:translateX(3px);color:var(--seal)}
.sc .empty-state{display:none;margin-top:36px;padding:34px;text-align:center;color:var(--muted);border:1px dashed #bdb7a7;border-radius:10px}
@media(max-width:640px){.sc .wrap{padding:0 16px}
.sc .page-head h1{font-size:1.65rem}
.sc .hub-hero h1{font-size:1.85rem}
.sc .sheet-head{padding:12px 18px}
.sc .card > .body,.sc .calc-card .body{padding:20px 18px 24px}
.sc .row,.sc .row3{grid-template-columns:minmax(0,1fr)}
.sc .actions button{flex:1 1 100%}
.sc .r-value b{font-size:2.1rem}
.sc .stmt-seal{width:54px;height:54px;right:16px;top:44px;font-size:.74rem}
.sc .stmt-head,.sc .stmt-hero,.sc .stmt-body,.sc .r-tools{padding-left:18px;padding-right:18px}
.sc .r-note,.sc .r-proof{margin-left:18px;margin-right:18px}
.sc .corp-mode-list,.sc .summary-grid{grid-template-columns:minmax(0,1fr)}
.sc .location-grid{grid-template-columns:.8fr 1fr 1fr}
.sc .location-grid .side,.sc .radio-line{font-size:.78rem}
.sc .site-nav a{padding:6px 8px}
.sc .result-table th{width:84px}
.sc .result .table-wrap{border:0;background:none;overflow:visible;margin-top:12px}
.sc .result .table-wrap table,.sc .result .table-wrap tbody,.sc .result .table-wrap tfoot{display:block;background:none}
.sc .result .table-wrap thead{display:none}
.sc .result .table-wrap tr{display:grid;grid-template-columns:1fr auto;gap:3px 14px;padding:12px 14px;margin-bottom:8px;border:1px solid var(--line);border-radius:8px;background:#fff}
.sc .result .table-wrap th{grid-column:1;text-align:left;padding:0;border:0;background:none;white-space:normal;font-size:.95rem}
.sc .result .table-wrap td{padding:0;border:0;font-variant-numeric:tabular-nums}
.sc .result .table-wrap tbody td:nth-of-type(1){grid-column:2;text-align:right;font-weight:800}
.sc .result .table-wrap td.left{grid-column:1 / -1;text-align:left;color:var(--muted);font-size:.82rem;line-height:1.55}
.sc .result .table-wrap tfoot tr{background:var(--primary);border-color:var(--primary);color:#fff}
.sc .result .table-wrap tfoot td:nth-of-type(1){grid-column:1;text-align:left}
.sc .result .table-wrap tfoot td:nth-of-type(2){grid-column:2;text-align:right;font-weight:800}
.sc .result .table-wrap tfoot td.left{color:#c9d2e0}
.sc .toc-item a{grid-template-columns:34px 1fr 20px}}
@media print{body.printing .sc .print-sheet{display:block!important}
body.printing .sc .calc-card,body.printing .sc .page-head,body.printing .sc .ad-slot,body.printing .sc .notice-box,body.printing .sc .next-steps,body.printing .sc .related,body.printing .sc .tbl-link{display:none!important}
.sc .site-header,.sc .crumbs,.sc .actions,.sc .related,.sc .ad-slot,.sc .next-steps,.sc .tbl-link,.sc .r-tools,.sc .site-nav,.sc .no-print,.sc .stmt-seal{display:none!important}
.sc{background:#fff;font-size:12pt}
.sc .wrap{max-width:none;padding:0}
.sc .card,.sc .stmt{box-shadow:none}
.sc .r-proof:not([open]) ul{display:block}}