:root {
  --bg: #eef1f5;
  --sheet: #ffffff;
  --ink: #16243d;
  --ink-2: #3f4d63;
  --rule: #c9d5e3;
  --rule-strong: #8fa3bb;
  --accent: #1d4f91;
  --accent-ink: #ffffff;
  --owed: #a8321d;
  --field: #ffffff;
  --field-line: #7d8ea6;
  --focus: #e08a00;
  --err: #a8321d;
  --note-bg: #fbf3e2;
  --r: 6px;
  --num: ui-monospace, "SF Mono", "Cascadia Mono", "Roboto Mono", Menlo, Consolas, monospace;
  --sans: "Segoe UI", "Helvetica Neue", Helvetica, Arial, system-ui, sans-serif;
  color-scheme: light dark;
}
@media (prefers-color-scheme: dark) {
  :root {
    --bg: #141a1f;
    --sheet: #1b232b;
    --ink: #e5ebf1;
    --ink-2: #b7c3d0;
    --rule: #2e3c4a;
    --rule-strong: #4f6378;
    --accent: #8db8f0;
    --accent-ink: #0f1722;
    --owed: #ff9a7f;
    --field: #111820;
    --field-line: #6c8199;
    --focus: #ffb547;
    --err: #ff9a7f;
    --note-bg: #2a2416;
  }
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--ink); font: 17px/1.55 var(--sans); }
a { color: var(--accent); text-underline-offset: 2px; }
a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible, summary:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; }
.vh { position: absolute !important; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.skip { position: absolute; left: -999px; top: 8px; background: var(--sheet); padding: 8px 12px; z-index: 10; }
.skip:focus { left: 8px; }
[hidden] { display: none !important; }
main { max-width: 1120px; margin: 0 auto; padding: 0 16px 48px; }

.intro { padding: 28px 0 8px; max-width: 70ch; }
h1 { font-size: clamp(1.7rem, 4.6vw, 2.5rem); line-height: 1.12; margin: 0 0 10px; letter-spacing: -0.01em; }
.lede { margin: 0; font-size: 1.08rem; color: var(--ink-2); }
h2 { font-size: 1.35rem; margin: 36px 0 10px; line-height: 1.25; }
h3 { font-size: 1.06rem; margin: 22px 0 4px; }

/* the calculator sheet */
.calc { background: var(--sheet); border: 1px solid var(--rule); border-radius: var(--r); padding: 20px; margin-top: 18px; }
.basics { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 14px 22px; }
.field label { display: block; font-weight: 600; margin-bottom: 4px; }
.field .hint { margin: 4px 0 0; color: var(--ink-2); font-size: 1rem; }
.err { margin: 4px 0 0; color: var(--err); font-weight: 600; font-size: 1rem; }
.err:empty { display: none; }
input, select { font: inherit; font-size: 17px; color: var(--ink); background: var(--field); border: 1px solid var(--field-line); border-radius: var(--r); min-height: 44px; padding: 8px 10px; width: 100%; }
input[type="date"] { min-width: 0; }
input[aria-invalid="true"] { border-color: var(--err); border-width: 2px; }
.money { display: flex; align-items: center; gap: 6px; }
.money span { font-family: var(--num); color: var(--ink-2); }
.money input { font-family: var(--num); min-width: 0; }
input::placeholder { color: var(--ink-2); opacity: 1; font-style: italic; }
.store-note, .link-note { background: var(--note-bg); padding: 10px 12px; border-radius: var(--r); margin: 0 0 14px; }
.link-box { margin-top: 6px; overflow-wrap: anywhere; }
.empty { margin-top: 18px; padding-top: 14px; border-top: 1px dashed var(--rule-strong); color: var(--ink-2); }
.empty p { margin: 0; }

.answer { margin: 22px 0 6px; }
.answer-label { margin: 0; font-weight: 600; color: var(--ink-2); }
.answer-num { display: inline-block; margin: 2px 0 8px; font: 700 clamp(2.2rem, 7vw, 3.1rem)/1.1 var(--num); color: var(--owed); padding-bottom: 6px; border-bottom: 4px double currentColor; }
.answer-num.zero { color: var(--ink); }
.answer-more { margin: 0; max-width: 75ch; }
.answer-more span { display: block; }

.ledger-head { display: flex; flex-wrap: wrap; align-items: end; justify-content: space-between; gap: 8px 20px; margin-top: 26px; }
.ledger-head h2 { margin: 0; }
.setall { display: flex; align-items: center; gap: 8px; font-weight: 600; }
.setall select { width: auto; }
.ledger-hint { margin: 8px 0 0; max-width: 80ch; }
.partamt { margin-top: 6px; }
.ledger-wrap { margin-top: 10px; }
.ledger { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; }
.ledger th, .ledger td { text-align: left; padding: 6px 6px; border-bottom: 1px solid var(--rule); vertical-align: middle; }
.ledger thead th { font-size: 1rem; color: var(--ink-2); border-bottom: 2px solid var(--rule-strong); font-weight: 600; }
.ledger .n { text-align: right; font-family: var(--num); white-space: nowrap; }
.ledger thead .n { font-family: var(--sans); }
.ledger tbody th { font-weight: 600; white-space: nowrap; }
.ledger tbody th small { display: block; font-weight: 400; color: var(--ink-2); font-size: 1rem; }
.ledger .money { min-width: 5.6em; }
.ledger select { min-width: 10.4em; }
.ledger td[data-o="rate"] { white-space: normal; min-width: 3.6em; }
.ledger .from { display: block; font-size: 1rem; color: var(--ink-2); line-height: 1.2; margin-bottom: 2px; white-space: nowrap; }
.ledger tr.future th, .ledger tr.future td[data-o] { color: var(--ink-2); }
.ledger tr.future td.owed { color: var(--ink-2); font-weight: 400; }
.ledger tfoot tr.proj th, .ledger tfoot tr.proj td { border-top: 0; font-weight: 600; color: var(--ink-2); }
.ledger td.owed { color: var(--owed); font-weight: 700; }
.ledger td.owed.zero { color: var(--ink-2); font-weight: 400; }
.ledger tfoot th, .ledger tfoot td { border-top: 2px solid var(--rule-strong); border-bottom: 4px double var(--rule-strong); font-weight: 700; }
.ledger tr.part th, .ledger tr.part td { background: color-mix(in srgb, var(--bg) 60%, transparent); }
.dim { color: var(--ink-2); }
.notes { margin: 12px 0 0; padding-left: 20px; max-width: 80ch; }
.notes li { margin: 4px 0; }
.notes:empty { display: none; }

.actions { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 20px; }
.btn { font: inherit; font-weight: 600; min-height: 44px; padding: 8px 16px; border-radius: var(--r); border: 1px solid var(--accent); background: transparent; color: var(--accent); cursor: pointer; }
.btn.primary { background: var(--accent); color: var(--accent-ink); }
.btn.quiet { border-color: var(--rule-strong); color: var(--ink-2); }
.btn.small { min-height: 44px; padding: 6px 12px; }
.btn:hover { filter: brightness(1.08); }

.names { margin-top: 18px; border-top: 1px solid var(--rule); padding-top: 10px; }
.names summary { cursor: pointer; font-weight: 600; min-height: 44px; display: flex; align-items: center; }
.names-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px 20px; margin-top: 8px; }
.names-grid .wide { grid-column: 1 / -1; }

.kept { margin-top: 22px; border-top: 1px solid var(--rule); }
.kept h2 { font-size: 1.1rem; margin: 14px 0 6px; }
.kept ul { list-style: none; margin: 0; padding: 0; }
.kept li { display: flex; flex-wrap: wrap; justify-content: space-between; align-items: center; gap: 8px; padding: 6px 0; border-bottom: 1px solid var(--rule); }
.kept-btns { display: flex; gap: 8px; }

.toast { position: fixed; left: 50%; bottom: 16px; transform: translateX(-50%); max-width: min(560px, calc(100% - 32px)); background: var(--ink); color: var(--bg); padding: 10px 14px; border-radius: var(--r); box-shadow: 0 6px 24px rgb(0 0 0 / 0.25); display: flex; gap: 12px; align-items: center; z-index: 20; pointer-events: none; }
.toast .btn { pointer-events: auto; background: var(--bg); color: var(--ink); border-color: var(--bg); }

/* reading part */
.prose { max-width: 72ch; }
.prose p { margin: 0 0 12px; }
.rates { list-style: none; margin: 0 0 12px; padding: 0; display: grid; grid-template-columns: repeat(auto-fill, minmax(5rem, 1fr)); column-gap: 16px; font-variant-numeric: tabular-nums; }
.rates li { display: flex; justify-content: space-between; gap: 8px; padding: 5px 0; border-bottom: 1px solid var(--rule); }
.rates .n { font-family: var(--num); white-space: nowrap; }
.faq h3 { margin-top: 18px; }
.sources { margin-top: 28px !important; color: var(--ink-2); overflow-wrap: anywhere; }
.disclaimer { font-weight: 600; }

/* footer */
.site-foot { border-top: 1px solid var(--rule); padding: 18px 16px 28px; color: var(--ink-2); }
.sb-footer { max-width: 1120px; margin: 0 auto; font-size: 1rem; }
.sb-more { line-height: 1.9; }
.sb-privacy, .sb-credit { margin: 6px 0 0; }

.print-root { display: none; }

/* phones and narrow tablets: each year becomes a block */
@media (max-width: 860px) {
  .basics { grid-template-columns: 1fr 1fr; }
  .basics .field:last-child { grid-column: 1 / -1; }
}
@media (max-width: 1100px) {
  .ledger thead { display: none; }
  .ledger, .ledger tbody, .ledger tfoot { display: block; }
  .ledger tr { display: grid; grid-template-columns: repeat(6, minmax(0, 1fr)); gap: 8px 12px; padding: 12px 0; border-bottom: 1px solid var(--rule-strong); }
  .ledger th, .ledger td { border: 0; padding: 0; }
  .ledger tbody th { grid-column: 1 / 5; align-self: center; font-size: 1.05rem; }
  .ledger tbody td[data-o="rate"] { grid-column: 5 / 7; text-align: right; align-self: center; }
  .ledger tbody td:nth-child(3), .ledger tbody td:nth-child(4) { grid-column: span 3; align-self: end; }
  .ledger tbody td:nth-child(6) { grid-column: 1 / -1; order: 1; }
  .ledger tbody td:nth-child(5), .ledger tbody td:nth-child(7), .ledger tbody td:nth-child(8) { grid-column: span 2; order: 2; }
  .ledger td[data-l]::before { content: attr(data-l); display: block; font: 600 1rem/1.3 var(--sans); color: var(--ink-2); margin-bottom: 2px; white-space: normal; }
  .ledger .from { display: none; }
  .ledger tbody td[data-o="rate"] { white-space: normal; overflow-wrap: anywhere; }
  .ledger tbody td[data-o="rate"]::before { display: none; }
  .ledger td.n { text-align: left; }
  .ledger .money { min-width: 0; }
  .ledger select { min-width: 0; }
  .ledger tr.part { background: color-mix(in srgb, var(--bg) 60%, transparent); padding: 12px 8px; }
  .ledger tr.part > * { background: none !important; }
  .setall { flex-wrap: wrap; }
  .ledger tfoot tr { border-bottom: 4px double var(--rule-strong); }
  .ledger tfoot th { grid-column: 1 / -1; }
  .ledger tfoot td { grid-column: span 2; }
  .ledger tfoot td.dim { grid-column: 1 / -1; order: 3; }
  .ledger tfoot td:empty { display: none; }
  .ledger tfoot th, .ledger tfoot td { border: 0; }
}
@media (max-width: 520px) {
  .calc { padding: 14px; margin-left: -4px; margin-right: -4px; }
  .basics { grid-template-columns: 1fr; }
  .names-grid { grid-template-columns: 1fr; }
  .ledger tr { gap: 8px; }
  .ledger td.n { font-size: 16px; }
  .actions .btn { flex: 1 1 auto; }
}
@media (max-width: 400px) {
  .ledger tbody td:nth-child(5), .ledger tbody td:nth-child(7) { grid-column: span 3; }
  .ledger tbody td:nth-child(8) { grid-column: 1 / -1; }
  .ledger tfoot td { grid-column: span 3; }
}
@media (prefers-reduced-motion: reduce) { * { transition: none !important; animation: none !important; } }

/* print: only the statement (and letter) */
@media print {
  @page { size: auto; margin: 0.6in 0.6in 0.65in; }
  :root { --ink: #000; --ink-2: #333; --rule: #999; }
  body { background: #fff; color: #000; font: 10.5pt/1.4 var(--sans); }
  main, .site-foot, .toast, .skip { display: none !important; }
  .print-root { display: block !important; }
  .p-sheet { break-after: page; }
  .p-sheet:last-child { break-after: auto; }
  .p-title { font-size: 16pt; margin: 0 0 8pt; }
  .p-meta { display: flex; flex-wrap: wrap; gap: 4pt 28pt; margin: 0 0 6pt; }
  .p-blank { display: inline-block; min-width: 1.9in; border-bottom: 0.75pt solid #000; height: 1em; vertical-align: bottom; }
  .p-blank.wide { min-width: 3.4in; }
  .p-table { width: calc(100% - 2px); margin: 10pt 1px 8pt; border-collapse: collapse; font-variant-numeric: tabular-nums; }
  .p-table th, .p-table td { border: 0.75pt solid #777; padding: 3pt 5pt; text-align: left; vertical-align: top; }
  .p-table thead th { background: #e9edf2; print-color-adjust: exact; -webkit-print-color-adjust: exact; font-weight: 700; }
  .p-table .n { text-align: right; white-space: nowrap; }
  .p-table small { font-size: 8.5pt; color: #333; }
  .p-future td { color: #444; }
  .p-table tr { break-inside: avoid; }
  .p-table tfoot { display: table-row-group; }
  .p-table tbody td:first-child { white-space: nowrap; }
  .p-table tfoot th, .p-table tfoot td { font-weight: 700; border-top: 1.5pt solid #000; }
  .p-blankrows td { height: 22pt; }
  .p-keep { break-inside: avoid; }
  .p-sum { font-size: 13pt; margin: 8pt 0 4pt; }
  .p-text, .p-notes { margin: 0 0 6pt; }
  .p-notes { padding-left: 14pt; }
  .p-small { font-size: 9pt; color: #333; margin-top: 10pt; break-inside: avoid; }
  .p-letter { font-size: 11.5pt; line-height: 1.5; max-width: 6.4in; }
  .p-letter p { margin: 0 0 11pt; }
  .p-right { text-align: right; }
  .p-sign { margin-top: 36pt !important; }
}