:root{--blue:#0f4c81;--blue2:#2563eb;--blue-soft:#eaf3ff;--bg:#f4f7fb;--card:#fff;--text:#122033;--muted:#66758a;--border:#dbe3ee;--green:#0e9f6e;--red:#dc3545;--orange:#d97706;--shadow:0 12px 30px rgba(25,54,91,.08)}*{box-sizing:border-box}body{margin:0;font-family:Inter,Segoe UI,Arial,sans-serif;background:var(--bg);color:var(--text)}button,input,select,textarea{font:inherit}.hidden{display:none!important}.login-screen{min-height:100vh;display:grid;place-items:center;background:radial-gradient(circle at top left,#dcecff,transparent 42%),linear-gradient(135deg,#f7fbff,#eef4fb)}.login-card{width:min(430px,92vw);background:#fff;border:1px solid var(--border);border-radius:24px;padding:38px;box-shadow:var(--shadow)}.brand-mark{width:70px;height:70px;display:grid;place-items:center;border-radius:18px;background:linear-gradient(135deg,var(--blue),var(--blue2));color:#fff;font-weight:900;letter-spacing:1px}.brand-mark.small{width:44px;height:44px;border-radius:12px;font-size:13px}.login-card h1{margin:18px 0 8px}.login-card p{color:var(--muted);line-height:1.55}.login-card form{display:grid;gap:9px;margin-top:24px}.login-card small{display:block;margin-top:16px;color:var(--muted)}input,select,textarea{width:100%;border:1px solid var(--border);border-radius:10px;background:#fff;padding:11px 12px;color:var(--text);outline:none}input:focus,select:focus,textarea:focus{border-color:#77a7ef;box-shadow:0 0 0 3px #eaf3ff}textarea{min-height:88px;resize:vertical}.app{min-height:100vh}.sidebar{position:fixed;left:0;top:0;bottom:0;width:250px;background:#0d2843;color:#dce9f7;padding:18px 14px;display:flex;flex-direction:column;z-index:20}.brand{display:flex;gap:12px;align-items:center;padding:3px 8px 20px;border-bottom:1px solid rgba(255,255,255,.1)}.brand span{display:block;color:#8fb0cf;font-size:12px;margin-top:3px}.sidebar nav{display:grid;gap:4px;padding:18px 0;overflow:auto}.sidebar nav button{border:0;background:transparent;color:#c9d8e8;text-align:left;border-radius:10px;padding:10px 12px;cursor:pointer}.sidebar nav button:hover,.sidebar nav button.active{background:#173e63;color:#fff}.sidebar nav span{margin-left:9px}.sidebar-footer{margin-top:auto;border-top:1px solid rgba(255,255,255,.1);padding:14px 8px;display:flex;justify-content:space-between;align-items:center;font-size:13px}.sidebar-footer button{background:none;border:0;color:#9fc1df;cursor:pointer}.main{margin-left:250px;min-height:100vh}.topbar{position:sticky;top:0;z-index:10;height:72px;background:rgba(255,255,255,.95);backdrop-filter:blur(10px);border-bottom:1px solid var(--border);display:flex;align-items:center;justify-content:space-between;padding:0 26px}.topbar select{width:auto;min-width:260px;font-weight:650}.top-actions{display:flex;gap:10px;align-items:center}.page{padding:26px;max-width:1600px;margin:auto}.page-head{display:flex;align-items:flex-start;justify-content:space-between;gap:16px;margin-bottom:22px}.page-head h1{margin:0 0 6px;font-size:27px}.page-head p{margin:0;color:var(--muted)}.btn{border:1px solid var(--border);background:#fff;color:var(--text);padding:10px 14px;border-radius:10px;cursor:pointer;font-weight:650}.btn:hover{transform:translateY(-1px);box-shadow:0 5px 14px rgba(30,62,100,.1)}.btn.primary{background:var(--blue2);border-color:var(--blue2);color:#fff}.btn.danger{background:#fff1f2;color:#be123c;border-color:#fecdd3}.btn.success{background:#ecfdf5;color:#047857;border-color:#a7f3d0}.btn.warning{background:#fff7ed;color:#c2410c;border-color:#fed7aa}.btn.small{padding:7px 9px;font-size:12px}.btn.wide{width:100%;margin-top:8px}.icon-btn{border:1px solid var(--border);background:#fff;border-radius:10px;padding:9px 11px;cursor:pointer}.badge-dot{display:inline-grid;place-items:center;min-width:18px;height:18px;padding:0 4px;border-radius:999px;background:#ef4444;color:#fff;font-size:10px}.grid{display:grid;gap:16px}.kpi-grid{grid-template-columns:repeat(6,minmax(150px,1fr))}.two-col{grid-template-columns:minmax(0,1.7fr) minmax(300px,.8fr)}.three-col{grid-template-columns:repeat(3,minmax(0,1fr))}.card{background:var(--card);border:1px solid var(--border);border-radius:16px;box-shadow:0 5px 18px rgba(31,67,108,.04);padding:18px}.card h3{margin:0 0 14px}.kpi .label{color:var(--muted);font-size:12px;text-transform:uppercase;letter-spacing:.06em}.kpi .value{font-size:25px;font-weight:800;margin:8px 0}.kpi .hint{font-size:12px;color:var(--muted)}.positive{color:var(--green)!important}.negative{color:var(--red)!important}.warning-text{color:var(--orange)!important}.filters{display:flex;gap:10px;align-items:center;flex-wrap:wrap;margin-bottom:16px}.filters input,.filters select{width:auto;min-width:145px}.table-wrap{overflow:auto;border:1px solid var(--border);border-radius:14px;background:#fff}table{width:100%;border-collapse:collapse;font-size:13px}th,td{padding:12px 13px;text-align:left;border-bottom:1px solid #edf1f6;white-space:nowrap}th{background:#f8fafc;color:#516176;font-size:11px;text-transform:uppercase;letter-spacing:.05em;position:sticky;top:0}tr:hover td{background:#fbfdff}.status{display:inline-flex;padding:4px 8px;border-radius:999px;font-size:11px;font-weight:700;background:#edf2f7;color:#475569}.status.paid,.status.approved,.status.active,.status.completed{background:#dcfce7;color:#166534}.status.submitted,.status.under-review{background:#dbeafe;color:#1d4ed8}.status.rejected,.status.over{background:#fee2e2;color:#991b1b}.status.paused,.status.warning{background:#ffedd5;color:#9a3412}.amount.expense{color:#c2410c}.amount.income{color:#047857}.progress{height:9px;background:#edf2f7;border-radius:999px;overflow:hidden}.progress span{height:100%;display:block;background:linear-gradient(90deg,#2d7ff9,#0f4c81);border-radius:999px}.progress.warn span{background:#f59e0b}.progress.over span{background:#ef4444}.list{display:grid;gap:10px}.list-item{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:12px;border:1px solid #e7edf5;border-radius:12px}.list-item b{display:block}.list-item small{color:var(--muted)}.chart{width:100%;height:280px;display:block}.chart.small{height:240px}.legend{display:flex;gap:12px;flex-wrap:wrap;font-size:12px;color:var(--muted)}.dot{width:8px;height:8px;border-radius:50%;display:inline-block;margin-right:4px}.workspace-card{border-left:5px solid var(--color,#2563eb)}.account-card .balance{font-size:24px;font-weight:800;margin:12px 0}.account-card .meta{color:var(--muted);font-size:12px}.actions{display:flex;gap:6px;flex-wrap:wrap}.empty{padding:34px;text-align:center;color:var(--muted)}.modal{position:fixed;inset:0;z-index:100;display:grid;place-items:center}.modal-backdrop{position:absolute;inset:0;background:rgba(5,18,32,.56)}.modal-card{position:relative;width:min(780px,94vw);max-height:90vh;overflow:auto;background:#fff;border-radius:18px;box-shadow:0 24px 70px rgba(0,0,0,.24)}.modal-head{position:sticky;top:0;background:#fff;border-bottom:1px solid var(--border);display:flex;align-items:center;justify-content:space-between;padding:16px 20px;z-index:2}.modal-head h2{margin:0}.modal-card form{padding:20px}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.form-grid .full{grid-column:1/-1}.form-grid label{display:grid;gap:6px;font-size:12px;font-weight:700;color:#4a5b70}.form-actions{display:flex;justify-content:flex-end;gap:10px;margin-top:20px}.tabs{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:16px}.tabs button.active{background:var(--blue2);color:#fff;border-color:var(--blue2)}#toast{position:fixed;right:20px;bottom:20px;z-index:200;display:grid;gap:8px}.toast{background:#102a43;color:#fff;border-radius:10px;padding:12px 15px;box-shadow:var(--shadow);animation:slide .2s ease}.toast.error{background:#991b1b}.toast.success{background:#047857}@keyframes slide{from{transform:translateY(8px);opacity:0}}.mobile-only{display:none}.section-gap{margin-top:18px}.receipt-grid{grid-template-columns:repeat(auto-fill,minmax(220px,1fr))}.receipt-card .preview{height:130px;border-radius:10px;background:linear-gradient(135deg,#eef4fb,#dbeafe);display:grid;place-items:center;font-size:42px;margin-bottom:12px}.report-summary{font-size:14px}.audit-detail{max-width:420px;overflow:hidden;text-overflow:ellipsis}.settings-list{display:grid;gap:12px}.settings-row{display:grid;grid-template-columns:200px 1fr;align-items:center;gap:12px}.pill{display:inline-flex;padding:5px 9px;border-radius:999px;background:#eef4fb;color:#315a82;font-size:11px}.muted{color:var(--muted)}@media(max-width:1200px){.kpi-grid{grid-template-columns:repeat(3,1fr)}.two-col{grid-template-columns:1fr}.three-col{grid-template-columns:repeat(2,1fr)}}@media(max-width:800px){.sidebar{transform:translateX(-100%);transition:.2s}.sidebar.open{transform:translateX(0)}.main{margin-left:0}.mobile-only{display:inline-flex}.topbar{padding:0 14px;height:64px}.topbar select{min-width:0;max-width:52vw}.top-actions .btn{font-size:0;padding:10px}.top-actions .btn:after{content:'＋';font-size:18px}.page{padding:16px}.page-head{align-items:flex-start}.kpi-grid,.three-col{grid-template-columns:1fr 1fr}.form-grid{grid-template-columns:1fr}.form-grid .full{grid-column:auto}.settings-row{grid-template-columns:1fr}.modal-card{max-height:94vh}}@media(max-width:520px){.kpi-grid,.three-col{grid-template-columns:1fr}.page-head{display:grid}.filters>*{width:100%!important}.card{padding:15px}.kpi .value{font-size:22px}}@media print{.sidebar,.topbar,.page-head .actions,.filters,.tabs,.btn,.icon-btn{display:none!important}.main{margin:0}.page{padding:0}.card,.table-wrap{box-shadow:none;border-color:#bbb}body{background:#fff}}

/* Phase 2 */
.role-label{display:block;font-size:.68rem;text-transform:capitalize;color:#94a3b8;margin-top:2px}.period-toolbar{display:flex;gap:.55rem;align-items:center;flex-wrap:wrap;margin-bottom:1rem}.segmented{display:flex;border:1px solid #dbe4ee;border-radius:10px;overflow:hidden;background:#fff}.segmented button{border:0;background:#fff;padding:.62rem .85rem;cursor:pointer;color:#475569}.segmented button.active{background:#0f4c81;color:#fff}.check-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.5rem;margin-top:.45rem}.check-card{border:1px solid #dbe4ee;border-radius:9px;padding:.65rem;background:#f8fafc}.inline-check{display:flex!important;align-items:center;gap:.5rem;margin-top:.75rem}.inline-check input,.check-card input{width:auto!important}.chip{display:inline-block;padding:.22rem .45rem;border-radius:999px;background:#eaf2fb;color:#0f4c81;font-size:.75rem;margin:.12rem}.clean-list{padding-left:1.2rem;line-height:2}.danger{background:#fff1f2!important;color:#be123c!important;border-color:#fecdd3!important}.period-toolbar input{max-width:170px}.table-wrap small{display:block;color:#64748b;margin-top:.25rem}.full{grid-column:1/-1}@media(max-width:700px){.check-grid{grid-template-columns:1fr}.period-toolbar input{max-width:none;flex:1 1 140px}.segmented{width:100%;overflow:auto}.segmented button{flex:1;white-space:nowrap}}