
  :root{
    --bg:#ffffff;
    --surface:#f6f2f1;
    --surface-2:#ffffff;
    --header:#161211;
    --ink:#18140f;
    --ink-2:#5c5650;
    --ink-3:#7a736b;
    --border:#e7e1dc;
    --border-strong:#cfc7c0;
    --brand:#f40009;
    --brand-ink:#ffffff;
    --link:#b3000a;
    --good:#0c6f26;
    --good-bg:#e5f5e8;
    --bad:#b3000a;
    --bad-bg:#fde8e8;
    --warn:#7a4f00;
    --warn-bg:#fff3d6;
    --na:#46505a;
    --na-bg:#e9edf1;
    --input-bg:#fffdf3;
    --input-border:#2c5aa0;
    --input-ink:#14367a;
    --key-bg:#fff7da;
    --shadow:0 1px 2px rgba(24,20,15,.06), 0 8px 24px rgba(24,20,15,.05);
  }
  @media (prefers-color-scheme: dark){
    :root{
      --bg:#141210;
      --surface:#1e1a17;
      --surface-2:#211d1a;
      --header:#0d0b0a;
      --ink:#f3efe9;
      --ink-2:#c6bfb6;
      --ink-3:#a39b92;
      --border:#332e29;
      --border-strong:#4a433c;
      --brand:#ff4136;
      --brand-ink:#181210;
      --link:#ff7a72;
      --good:#6fe08f;
      --good-bg:#17301f;
      --bad:#ff8d86;
      --bad-bg:#3b1816;
      --warn:#ffcf6b;
      --warn-bg:#352a10;
      --na:#b9c3cd;
      --na-bg:#242a30;
      --input-bg:#26221c;
      --input-border:#6f9be0;
      --input-ink:#bcd3ff;
      --key-bg:#2f2812;
      --shadow:0 1px 2px rgba(0,0,0,.4), 0 8px 24px rgba(0,0,0,.35);
    }
  }
  *{box-sizing:border-box;}
  html{-webkit-text-size-adjust:100%;}
  body{
    margin:0; background:var(--bg); color:var(--ink);
    font-family:"IBM Plex Sans", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
    font-size:16px; line-height:1.5; -webkit-font-smoothing:antialiased;
  }
  .display{font-family:"Big Shoulders Display","Arial Narrow","Helvetica Neue Condensed",sans-serif; font-stretch:condensed;}
  .mono{font-variant-numeric:tabular-nums;}
  a{color:var(--link);}
  h1,h2,h3,h4{margin:0; text-wrap:balance;}
  p{margin:0 0 .6em;}
  button, input, select{font:inherit; color:inherit;}

  /* ---------- Header and section nav (KO brand header style) ---------- */
  .header{background:var(--header); border-bottom:3px solid var(--brand); padding-block:22px;}
  .header-inner{max-width:1100px; margin:0 auto; padding-inline:16px; display:flex; flex-wrap:wrap; align-items:flex-end; justify-content:space-between; gap:14px;}
  .eyebrow{font-family:"Big Shoulders Display","Arial Narrow",sans-serif; font-stretch:condensed; font-weight:700; font-size:16px; letter-spacing:.14em; color:var(--brand); text-transform:uppercase; margin:0 0 6px;}
  .h-title{font-family:"Big Shoulders Display","Arial Narrow",sans-serif; font-stretch:condensed; font-weight:900; font-size:clamp(28px,4vw,44px); line-height:1; color:#f7f4f0; letter-spacing:.005em;}
  .h-meta{font-size:15px; color:#c9c2ba; max-width:420px; line-height:1.5;}
  .h-meta b{color:var(--brand); font-weight:600;}

  .tabs-wrap{background:var(--header); border-bottom:1px solid rgba(255,255,255,.08); z-index:20;}
  @media (min-width:760px){ .tabs-wrap{position:sticky; top:0;} }
  .tabs, .toolbar{max-width:1100px; margin:0 auto; padding:8px 16px; display:grid; grid-template-columns:repeat(6,minmax(0,1fr)); gap:6px;}
  .tabs{padding-block:0; gap:4px;}
  @media (max-width:860px){ .tabs, .toolbar{grid-template-columns:repeat(3,minmax(0,1fr));} }
  @media (max-width:480px){ .tabs, .toolbar{grid-template-columns:repeat(2,minmax(0,1fr));} }
  .tab{display:flex; flex-direction:column; justify-content:center; align-items:center; text-align:center; text-decoration:none; color:#ffffff; padding:9px 6px 7px; min-height:64px; border-bottom:3px solid transparent;}
  .tab:hover{border-bottom-color:var(--brand);}
  .tab[aria-current="page"]{border-bottom-color:var(--brand);}
  .tab .t1{display:block; font-weight:700; font-size:17px; letter-spacing:.03em; line-height:1.25; color:#ffffff;}
  .tab .t3{display:block; font-size:15px; line-height:1.3; color:#ffffff;}
  .tab .t2{display:block; font-size:14px; line-height:1.3; color:#ffffff;}
  .tab .st-pass, .tab .st-fail{color:#ffffff!important;}
  .st-pass{color:var(--good)!important; font-weight:600;}
  .st-fail{color:var(--bad)!important; font-weight:600;}

  /* ---------- Toolbar ---------- */
  .toolbar{padding-top:14px; padding-bottom:0; align-items:stretch;}
  .toolbar .btn, .toolbar .units{width:100%; min-height:48px; padding:7px 10px; border-radius:8px; font-size:14.5px;}
  .toolbar .units{display:grid; grid-template-columns:1fr 1fr; padding:0; grid-column:span 2;}
  .toolbar .units button{min-height:46px; padding:0 8px;}
  .toolbar .savestate{grid-column:1/-1; text-align:right;}
  .btn{display:inline-flex; align-items:center; justify-content:center; gap:6px; min-height:44px; padding:8px 14px; border-radius:8px; border:1px solid var(--border-strong); background:var(--surface-2); color:var(--ink); cursor:pointer; font-weight:600; font-size:15px;}
  .btn:hover{border-color:var(--ink-2);}
  a.btn{text-decoration:none;}
  .btn.primary, a.btn.primary{background:var(--brand); border-color:var(--brand); color:var(--brand-ink);}
  .btn.small{min-height:36px; padding:4px 10px; font-size:14px;}
  .tab:focus-visible{outline:3px solid #8ab8ff; outline-offset:-3px;}
  .btn:focus-visible, input:focus-visible, select:focus-visible, summary:focus-visible, a:focus-visible{outline:3px solid #2c7be5; outline-offset:2px;}
  .btn:disabled{opacity:.5; cursor:not-allowed;}
  .units{display:inline-flex; border:1px solid var(--border-strong); border-radius:8px; overflow:hidden;}
  .units button{border:0; background:var(--surface-2); padding:8px 12px; min-height:44px; cursor:pointer; font-weight:600; font-size:14px;}
  .units button[aria-pressed="true"]{background:var(--ink); color:var(--bg);}
  .savestate{font-size:14px; color:var(--ink-2);}
  .flash{max-width:1100px; margin:8px auto 0; padding:0 16px; font-size:15px;}
  .flash > div{padding:8px 12px; border-radius:8px; background:var(--na-bg); color:var(--na);}
  .flash > div.err{background:var(--bad-bg); color:var(--bad);}
  .flash > div.ok{background:var(--good-bg); color:var(--good);}

  /* ---------- Sheets ---------- */
  main{max-width:1100px; margin:0 auto; padding:16px 16px 40px;}
  .sheet{display:none;}
  .sheet.active{display:block;}
  .sheet > h2{font-family:"Big Shoulders Display","Arial Narrow",sans-serif; font-stretch:condensed; font-weight:800; font-size:clamp(24px,3.6vw,32px); line-height:1.05; letter-spacing:.01em; text-transform:uppercase; border-left:4px solid var(--brand); padding-left:12px; margin:10px 0 10px;}
  .lead{color:var(--ink-2); max-width:820px;}
  h3.grp{font-size:19px; margin:26px 0 8px; padding-bottom:6px; border-bottom:2px solid var(--border);}
  h3.grp.res{border-bottom-color:var(--brand);}

  .banner{border-radius:10px; padding:14px 16px; margin:14px 0; border:2px solid; }
  .banner.stop{background:var(--bad-bg); border-color:var(--bad); color:var(--bad);}
  .banner.stop b.big{display:block; font-size:22px; letter-spacing:.06em;}
  .banner.go{background:var(--good-bg); border-color:var(--good); color:var(--good);}
  .banner p{margin:4px 0 0; color:inherit;}
  .note-box{background:var(--surface); border-radius:10px; padding:12px 14px; margin:12px 0; color:var(--ink-2); font-size:15px;}

  /* question rows */
  .qs{display:block;}
  .q{display:grid; grid-template-columns:54px minmax(0,1fr) minmax(220px,330px); gap:6px 16px; padding:14px 0; border-bottom:1px solid var(--border);}
  .q.proj{grid-template-columns:minmax(0,1fr) minmax(220px,330px);}
  .q-id{font-weight:700; color:var(--brand); font-size:15px; padding-top:2px;}
  .q-text{display:block; font-weight:600;}
  .q-guide{margin:4px 0 0; font-size:14.5px; color:var(--ink-2);}
  .q-ans{min-width:0;}
  .inp-wrap{position:relative; display:block; width:100%;}
  .inp-wrap input, .inp-wrap select{display:block; width:100%; min-width:0;}
  .inp-wrap .pre, .inp-wrap .suf{position:absolute; top:50%; transform:translateY(-50%); color:var(--ink-2); font-size:14.5px; white-space:nowrap; pointer-events:none;}
  .inp-wrap .pre{left:12px;}
  .inp-wrap .suf{right:12px;}
  .inp-wrap.has-pre input{padding-left:28px;}
  .inp-wrap.has-suf input{padding-right:64px;}
  input[type=text], select{width:100%; min-height:44px; padding:8px 10px; border-radius:8px; border:2px solid var(--input-border); background:var(--input-bg); color:var(--input-ink); font-weight:500;}
  select{-webkit-appearance:none; appearance:none; padding-right:40px; text-overflow:ellipsis; cursor:pointer;
    background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='9' viewBox='0 0 14 9'%3E%3Cpath d='M1.5 1.5 7 7l5.5-5.5' fill='none' stroke='%2314367a' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");
    background-repeat:no-repeat; background-position:right 14px center; background-size:14px 9px;}
  select[disabled]{cursor:not-allowed; background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='9' viewBox='0 0 14 9'%3E%3Cpath d='M1.5 1.5 7 7l5.5-5.5' fill='none' stroke='%23999' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");}
  @media (prefers-color-scheme: dark){
    select{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='9' viewBox='0 0 14 9'%3E%3Cpath d='M1.5 1.5 7 7l5.5-5.5' fill='none' stroke='%23bcd3ff' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");}
    select[disabled]{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='9' viewBox='0 0 14 9'%3E%3Cpath d='M1.5 1.5 7 7l5.5-5.5' fill='none' stroke='%23777' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");}
  }
  input[disabled], select[disabled]{background:var(--surface); border-color:var(--border); border-style:dashed; color:var(--ink-3); cursor:not-allowed;}
  input.invalid{border-color:var(--bad); background:var(--bad-bg);}
  .q-err{color:var(--bad); font-size:14px; margin-top:4px; min-height:0;}
  .q-note{color:var(--ink-3); font-size:14px; margin-top:4px;}
  .q-ex{color:var(--ink-3); font-size:13.5px; margin-top:4px;}
  .pv{display:none;}

  /* results */
  .res-grid{display:grid; gap:0; border:1px solid var(--border); border-radius:10px; overflow:hidden; margin:10px 0;}
  .rr{display:grid; grid-template-columns:minmax(0,1.1fr) minmax(0,1.6fr); gap:4px 16px; padding:10px 14px; background:var(--surface); border-bottom:1px solid var(--border);}
  .rr:last-child{border-bottom:0;}
  .rr .k{font-weight:600;}
  .rr .k small{display:block; font-weight:400; color:var(--ink-2); font-size:13.5px;}
  .rr .v{min-width:0; overflow-wrap:anywhere;}
  .rr .v .sub{display:block; color:var(--ink-2); font-size:14.5px; margin-top:2px;}
  .rr.key{background:var(--key-bg);}
  .rr.key .v .main{font-weight:700; font-size:18px;}
  .chip{display:inline-flex; align-items:center; gap:6px; padding:3px 10px; border-radius:999px; font-weight:700; font-size:14.5px; border:1px solid currentColor; background:var(--na-bg); color:var(--na); line-height:1.35;}
  .chip.pass{background:var(--good-bg); color:var(--good);}
  .chip.fail{background:var(--bad-bg); color:var(--bad);}
  .chip.warn{background:var(--warn-bg); color:var(--warn);}
  .chip.na{background:var(--na-bg); color:var(--na);}
  .tag-na{margin-left:8px; font-size:13px; font-weight:700; padding:2px 8px; border-radius:6px; background:var(--na-bg); color:var(--na); vertical-align:middle;}

  .kpis{display:grid; grid-template-columns:repeat(auto-fit,minmax(220px,1fr)); gap:12px; margin:12px 0;}
  .kpi{background:var(--key-bg); border-radius:10px; padding:14px 16px; border:1px solid var(--border);}
  .kpi .l{font-size:14px; color:var(--ink-2);}
  .kpi .n{font-family:"Big Shoulders Display","Arial Narrow",sans-serif; font-stretch:condensed; font-weight:800; font-size:clamp(24px,3.2vw,32px); line-height:1.1; color:var(--link); overflow-wrap:anywhere;}
  .kpi .s{font-size:13.5px; color:var(--ink-2);}

  table.t{width:100%; border-collapse:collapse; margin:8px 0; font-size:15px;}
  table.t th, table.t td{padding:8px 10px; border-bottom:1px solid var(--border); text-align:left; vertical-align:top;}
  table.t thead th{background:var(--surface); font-size:14px;}
  table.t td.num, table.t th.num{text-align:right; font-variant-numeric:tabular-nums; white-space:nowrap;}
  table.t tr.tot td{font-weight:700; background:var(--key-bg);}
  table.t .basis{display:block; color:var(--ink-3); font-size:13px; font-weight:400;}
  .tablewrap{overflow-x:auto; max-width:100%;}
  @media (max-width:640px){
    .q, .q.proj{grid-template-columns:1fr; padding:12px 0;}
    .q-id{padding-top:0;}
    .rr{grid-template-columns:1fr;}
    table.t{font-size:14px;}
    table.t th, table.t td{padding:6px 6px;}
  }

  .steps-grid{display:grid; grid-template-columns:repeat(auto-fit,minmax(230px,1fr)); gap:12px; margin:12px 0;}
  .step-card{display:block; text-decoration:none; color:var(--ink); background:var(--surface); border:1px solid var(--border); border-radius:10px; padding:14px 16px;}
  .step-card:hover{border-color:var(--brand);}
  .step-card b{display:block; margin-bottom:4px;}
  .step-card span{font-size:15px; color:var(--ink-2);}
  .legend{display:grid; grid-template-columns:auto 1fr; gap:8px 12px; align-items:center; font-size:15px;}
  .sw{display:inline-block; min-width:150px; padding:4px 10px; border-radius:6px; font-size:14px;}
  .sw.ans{background:var(--input-bg); border:2px solid var(--input-border); color:var(--input-ink);}
  .sw.lnk{background:var(--surface); border:1px solid var(--border-strong); color:var(--good);}
  .sw.calc{background:var(--surface); border:1px solid var(--border-strong);}
  .sw.key{background:var(--key-bg); border:1px solid var(--border-strong); font-weight:700;}
  ul.imp{padding-left:20px; color:var(--ink-2);}
  ul.imp li{margin:4px 0;}
  .nextrow{display:flex; justify-content:space-between; gap:10px; margin-top:24px; flex-wrap:wrap;}

  /* reference data */
  .ref-row{display:grid; grid-template-columns:minmax(0,2fr) minmax(0,1fr) 110px 110px; gap:4px 12px; padding:8px 0; border-bottom:1px solid var(--border); align-items:center;}
  .ref-row .rl{font-weight:600;}
  .ref-row .rn{grid-column:1/-1; font-size:13.5px; color:var(--ink-3);}
  .ref-row .ru{font-size:14px; color:var(--ink-2);}
  .ref-row input{min-height:38px; padding:4px 8px; text-align:right;}
  .ref-row.edited input:not([disabled]){border-color:var(--warn);}
  .ref-head{font-weight:700; font-size:14px; color:var(--ink-2); border-bottom:2px solid var(--border);}
  .ref-grp{font-weight:700; margin:18px 0 0; padding:6px 0; border-bottom:2px solid var(--border); font-size:17px;}
  .lists{display:grid; grid-template-columns:repeat(auto-fit,minmax(260px,1fr)); gap:10px;}
  .lists div{background:var(--surface); border-radius:8px; padding:8px 12px; font-size:14px;}
  .lists b{display:block; margin-bottom:2px;}
  .lists ul{margin:0; padding-left:18px;}
  @media (max-width:640px){
    .ref-row{grid-template-columns:1fr 1fr;}
    .ref-row .rl{grid-column:1/-1;}
    .ref-row .ru{grid-column:1/-1;}
  }

  footer{max-width:1100px; margin:0 auto; padding:18px 16px 36px; color:var(--ink-3); font-size:13.5px; border-top:1px solid var(--border);}
  footer .pw{font-size:12px; opacity:.8; margin-top:6px;}
  .print-head{display:none;}

  /* ---------- Handbook hovers ---------- */
  .info{display:inline-flex; align-items:center; justify-content:center; position:relative; width:20px; height:20px; min-width:20px; margin-left:6px; padding:0; border-radius:50%; border:1.5px solid var(--ink-3); background:transparent; color:var(--ink-2); font:italic 700 12px/1 Georgia, "Times New Roman", serif; cursor:help; vertical-align:middle; flex:0 0 auto;}
  .info::after{content:""; position:absolute; inset:-12px;}
  .info:hover, .info:focus-visible{border-color:var(--brand); color:var(--brand);}
  .header .info{border-color:#c9c2ba; color:#f7f4f0;}
  .header .info:hover, .header .info:focus-visible{border-color:var(--brand); color:var(--brand);}
  .h-title .info{width:22px; height:22px; font-size:13px; vertical-align:middle; margin-left:10px; position:relative; top:-4px;}
  .banner .info{border-color:currentColor; color:inherit; margin-left:10px;}
  @media (min-width:700px){ .res-grid.links .rr{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr); column-gap:20px;} }
  .k-head{display:flex; align-items:flex-start; justify-content:space-between; gap:10px;}
  .k-head .k-label{flex:1 1 auto; min-width:0;}
  .k-head .info{margin:2px 0 0 auto;}
  .rr .k .info, .ref-row .rl .info, table.t td .info, .kpi .l .info{margin-left:auto;}
  .q-head{display:flex; align-items:flex-start; gap:4px;}
  .q-head .q-text{flex:1 1 auto; min-width:0;}
  .q-head .info{margin-top:2px;}
  h3.grp .info, .ref-grp .info, .kpi .l .info, .sheet > h2 .info{margin-left:8px;}
  .sheet > h2 .info{text-transform:none; width:22px; height:22px; position:relative; top:-3px;}
  .term{border-bottom:1px dotted var(--ink-3); cursor:help;}
  .tab[data-help]{cursor:pointer;}
  #tip{position:fixed; z-index:60; width:max-content; max-width:min(380px, calc(100vw - 16px)); box-sizing:border-box; background:#161211; color:#f3efe9; border-left:4px solid var(--brand); border-radius:8px; padding:12px 14px; box-shadow:0 8px 28px rgba(0,0,0,.35); font-size:14.5px; line-height:1.45; text-align:left; font-weight:400; letter-spacing:0; text-transform:none;}
  #tip[hidden]{display:none;}
  #tip .tip-title{font-weight:700; font-size:15.5px; margin-bottom:4px;}
  #tip .tip-ref{margin-top:8px; padding-top:6px; border-top:1px solid rgba(255,255,255,.18); font-size:12.5px; color:#c9c2ba;}
  #tip .tip-ref b{color:#ff8d86; font-weight:600;}
  noscript p{padding:20px; font-weight:600;}

  /* ---------- Print / Save as PDF ---------- */
  @media print{
    @page{size:A4; margin:14mm 13mm;}
    html,body{background:#fff!important; color:#000!important;}
    body{font-size:10.5pt; line-height:1.35;}
    :root{--ink-2:#333; --ink-3:#444; --surface:#f2f2f2; --key-bg:#f6f0d8; --border:#bbb; --border-strong:#888;
          --good:#075a1c; --good-bg:#e4f3e8; --bad:#9a0008; --bad-bg:#fbe6e6; --warn:#6a4300; --warn-bg:#fff0cc; --na:#333; --na-bg:#eee; --link:#9a0008; --brand:#c00; --input-ink:#000; --input-bg:#fff; --input-border:#999;}
    .info, #tip{display:none!important;}
    .term{border:0;}
    .header, .tabs-wrap, .toolbar, .flash, .nextrow, .no-print, .q-guide, .q-ex, .q-note, .q-err, .units, .steps-grid, .legend{display:none!important;}
    .kpi .n{font-size:17pt;}
    .print-head{display:block; margin-bottom:10px; padding-bottom:8px; border-bottom:2px solid #c00;}
    .print-head h1{font-size:17pt;}
    .print-head dl{display:grid; grid-template-columns:auto 1fr; gap:2px 12px; margin:6px 0 0; font-size:10pt;}
    .print-head dt{font-weight:700;}
    .print-head dd{margin:0;}
    main{padding:0; max-width:none;}
    .sheet{display:block!important; break-before:page;}
    #sheet-start{break-before:auto;}
    #sheet-ref{display:none!important;}
    .sheet > h2{font-size:15pt; margin-top:0;}
    h3.grp{font-size:12pt; margin:14px 0 4px; break-after:avoid;}
    .q, .q.proj{grid-template-columns:44px minmax(0,1fr) 38%; padding:5px 0; break-inside:avoid;}
    .q.proj{grid-template-columns:40% minmax(0,1fr);}
    .q-text{font-weight:500;}
    .q input, .q select, .inp-wrap .pre, .inp-wrap .suf{display:none!important;}
    .pv{display:block; font-weight:700; border-bottom:1px solid #888; min-height:1.3em;}
    .rr, table.t tr, .kpi, .banner{break-inside:avoid;}
    .tablewrap{overflow:visible;}
    a{color:inherit; text-decoration:none;}
    .step-card{border:1px solid #bbb;}
    .banner{border-width:2px;}
    footer{border:0; padding:8px 0 0; font-size:9pt; color:#444;}
    footer .pw{display:block;}
    * {-webkit-print-color-adjust:exact; print-color-adjust:exact;}
  }

.operations{max-width:1100px;margin:30px auto;padding:0 20px}.operations .sheet{display:block}.operations form{margin:24px 0}.operations label{display:block;margin:14px 0}.operations input:not([type=checkbox]),.operations select,.operations textarea{font:inherit;width:100%;padding:10px;border:1px solid var(--border);border-radius:6px;background:var(--input-bg);color:var(--input-ink)}.operations table{width:100%;border-collapse:collapse}.operations td,.operations th{text-align:left;padding:12px;border-bottom:1px solid var(--border)}.operations td button{margin:4px}.operations .actions{display:flex;flex-wrap:wrap;gap:12px;align-items:center}.operations .panel{padding:20px;margin:20px 0;border:1px solid var(--border);border-radius:8px}.operations progress{width:100%}.operations .status{min-height:24px}.operations .scroll{overflow-x:auto}.operations .muted{opacity:.8}.operations a{color:var(--link)}
