*{box-sizing:border-box}body{font-family:system-ui,-apple-system,Segoe UI,Roboto,sans-serif;margin:0;color:#1d2733;line-height:1.55;background:#f7f8fa}
header,footer{background:#1f3b4d;color:#fff;padding:12px 20px}header a,footer a{color:#fff}nav a{margin-right:14px}
.brand{font-weight:700;font-size:1.2em;margin-right:24px;text-decoration:none}main{max-width:900px;margin:0 auto;padding:20px}
.calc{background:#fff;border:1px solid #d5dbe1;border-radius:8px;padding:16px;display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px}
label{display:flex;flex-direction:column;font-size:.9em}input,select{padding:6px;font-size:1em}button{grid-column:1/-1;padding:10px;background:#1f6f50;color:#fff;border:0;border-radius:6px;font-size:1em;cursor:pointer}
table{border-collapse:collapse;width:100%;background:#fff}td,th{border:1px solid #d5dbe1;padding:6px;text-align:left}td.n{text-align:right}
.rates{background:#fff8e1;border:1px solid #e6c65c;border-radius:8px;padding:12px;font-size:.9em}.todo,.pending{color:#8a5a00;font-style:italic}
.warn{color:#b00020}.cta{background:#e8f4ee;border:1px solid #1f6f50;border-radius:8px;padding:14px;margin:20px 0}
.disc{font-size:.85em;color:#555;border-top:1px solid #ccc;margin-top:24px;padding-top:8px}footer{font-size:.85em;margin-top:30px}
dl.res dt{font-weight:600;margin-top:1em}dl.res dd{margin:.25em 0 0 0}ul.toc{columns:2}