/* Readable accounting tables, visual models and fully worked examples. */
.accounting-visuals{--av-ink:#233347;--av-muted:#53657b;--av-line:#dce3e8;--av-paper:#fff;--av-wash:#f4f7f8;--av-accent:#35615a;margin:32px 0;color:var(--av-ink);font-variant-numeric:tabular-nums}
.accounting-visuals *{box-sizing:border-box}
.accounting-section-heading{margin:0 0 24px;padding-top:24px;border-top:1px solid var(--av-line)}
.accounting-section-heading>p,.accounting-eyebrow{margin:0 0 8px;font-size:11px;font-weight:750;letter-spacing:.1em;color:var(--av-accent);line-height:1.6}
.accounting-section-heading h2{font-size:clamp(23px,3vw,30px);line-height:1.22;letter-spacing:-.025em;margin:0 0 10px;color:var(--av-ink)}
.accounting-section-heading>span{font-size:15px;color:var(--av-muted);line-height:1.6;display:block;max-width:70ch}
.accounting-guide{background:var(--av-paper);border:1px solid var(--av-line);border-radius:18px;overflow:hidden;margin:0 0 26px;box-shadow:0 5px 18px #203b5010}
.accounting-guide-heading{padding:25px 26px 18px!important;background:transparent!important;border:0!important;position:static!important;display:block!important}
.accounting-eyebrow{display:block}
.accounting-guide h3{margin:0 0 12px;font-size:21px;line-height:1.32;letter-spacing:-.015em;color:var(--av-ink)}
.accounting-guide-heading p{font-size:15px;line-height:1.7;margin:0;max-width:80ch;color:var(--av-muted)}
.accounting-visuals .accounting-formula{margin:0 26px 22px;padding:14px 18px;background:#eef5f1;border-left:3px solid var(--av-accent);border-radius:0 9px 9px 0}
.accounting-visuals .accounting-formula>span{font-size:10px;text-transform:uppercase;letter-spacing:.1em;font-weight:700;color:var(--av-accent)}
.accounting-visuals .accounting-formula p{margin:6px 0 0;font-weight:650;font-size:16px;line-height:1.6;overflow-wrap:anywhere}
.accounting-visuals .accounting-table-scroll{overflow-x:auto;margin:0 26px 24px;border:1px solid var(--av-line);border-radius:10px;-webkit-overflow-scrolling:touch}
.accounting-visuals .accounting-table-scroll:focus-visible{outline:3px solid #7652b9;outline-offset:3px}
.accounting-visuals .accounting-table{width:100%;border-collapse:collapse;min-width:440px;margin:0!important;font-size:14px;background:#fff}
.accounting-visuals .accounting-table thead th{background:#edf2f5;color:#33475c;font-size:12px;font-weight:750;text-align:left;padding:12px 14px;border-bottom:1px solid #d4dfe7;vertical-align:bottom;line-height:1.4}
.accounting-visuals .accounting-table td,.accounting-visuals .accounting-table tbody th{padding:12px 14px;border:0;border-bottom:1px solid #e4e9ed;text-align:left;vertical-align:top;line-height:1.6;font-size:14px}
.accounting-visuals .accounting-table tbody th{font-weight:600;min-width:150px}
.accounting-visuals .accounting-table tbody tr:nth-child(even){background:#f8fafb}
.accounting-visuals .accounting-table tbody tr:last-child>*{border-bottom:0}
.accounting-visuals .accounting-table td:not(:first-child){min-width:92px}
.accounting-worked{border-top:1px solid var(--av-line);background:#fbfcfd;padding:0}
.accounting-worked>summary{cursor:pointer;padding:19px 26px;display:list-item;list-style-position:inside;font-size:15px;font-weight:650;line-height:1.6;color:var(--av-ink)}
.accounting-worked>summary:focus-visible,.accounting-source>summary:focus-visible{outline:3px solid #7652b9;outline-offset:-3px}
.accounting-example-label{color:var(--av-accent);font-size:11px;letter-spacing:.055em;text-transform:uppercase;display:inline-block;margin-right:12px}
.accounting-worked>summary>span:last-child{display:block;margin:5px 0 0 16px}
.accounting-steps{list-style:none;counter-reset:accounting-step;margin:0;padding:2px 26px 6px}
.accounting-steps>li{counter-increment:accounting-step;display:flex;align-items:flex-start;gap:14px;position:relative;margin:0;padding:0 0 22px}
.accounting-steps>li:before{content:counter(accounting-step);width:27px;height:27px;border-radius:50%;background:#e7eeeb;color:var(--av-accent);font-size:12px;font-weight:750;display:grid;place-items:center;flex:0 0 27px;position:relative;z-index:1}
.accounting-steps>li:not(:last-child):after{content:"";position:absolute;top:31px;left:13px;bottom:4px;width:1px;background:#d9e4df}
.accounting-steps h4{font-size:14px;font-weight:700;margin:1px 0 5px;line-height:1.5;color:var(--av-ink)}
.accounting-steps p{margin:5px 0 0;color:var(--av-muted);font-size:14px;line-height:1.6}
.accounting-steps .accounting-calculation{font-size:16px;font-weight:650;color:var(--av-ink);overflow-wrap:anywhere}
.accounting-result{margin:0 26px 24px;padding:15px 18px;background:#eaf3ee;border:1px solid #d3e5d9;border-radius:10px;display:flex;gap:14px;align-items:flex-start;font-size:14px;line-height:1.6}
.accounting-result>strong{color:var(--av-accent);flex:none}
.accounting-result>span{display:block}
.accounting-pitfall{padding:18px 26px 20px;background:#fcf8f0;border-top:1px solid #ede4d2;font-size:13px;line-height:1.7}
.accounting-pitfall>strong{color:#855a1e;font-size:12px;letter-spacing:.03em}
.accounting-visuals .accounting-pitfall{position:static;top:auto}
.accounting-pitfall p{margin:4px 0 0;color:#615240}
.accounting-source{background:#fff;padding:11px 26px;border-top:1px solid var(--av-line);font-size:11px;color:var(--av-muted);line-height:1.6}
.accounting-source summary{cursor:pointer;font-weight:600}
.accounting-source p{margin:8px 0 2px;max-width:95ch}
.accounting-flow{margin:0 26px 22px}
.accounting-flow ol{display:flex;gap:24px;list-style:none;padding:0;margin:0}
.accounting-flow li{position:relative;flex:1;background:#f0f4f6;border:1px solid #dce5eb;border-radius:10px;padding:15px 12px;color:#344c63;font-size:13px;font-weight:650;line-height:1.5;text-align:center;display:flex;flex-direction:column;align-items:center;gap:9px;min-width:0}
.accounting-flow li:not(:last-child):after{content:"→";position:absolute;right:-21px;top:50%;transform:translateY(-50%);font-size:19px;color:#748596;font-weight:400}
.accounting-flow-number{display:grid;place-items:center;border-radius:50%;background:#fff;border:1px solid #d3e0e9;width:27px;height:27px;font-size:11px;flex:none}
.accounting-flow figcaption,.accounting-chart figcaption{font-size:11px;color:var(--av-muted);line-height:1.6;margin:9px 0 0}
.accounting-timeline li{background:#f5f1fa;border-color:#e4dcec;color:#64527f}
.accounting-timeline .accounting-flow-number{border-color:#e4dcec}
.accounting-chart{margin:0 20px 24px;padding:14px 4px 8px;border:1px solid var(--av-line);border-radius:10px;background:#fff}
.accounting-chart svg{display:block;width:100%;height:auto;max-height:390px}
.accounting-chart figcaption{display:flex;gap:24px;justify-content:center;font-size:12px}
.accounting-chart figcaption>span{display:flex;gap:8px;align-items:center}
.accounting-chart figcaption i{display:block;width:25px;border-top:3px solid var(--series-color)}
.accounting-chart figcaption i.dashed{border-top-style:dashed}
.accounting-chart-note{font-weight:650;fill:#233347;font-size:12px}
@media(max-width:600px){.accounting-visuals{margin:24px 0}.accounting-guide{border-radius:12px}.accounting-guide-heading{padding:20px 16px 16px!important}.accounting-guide h3{font-size:19px}.accounting-visuals .accounting-formula,.accounting-visuals .accounting-table-scroll,.accounting-flow{margin-left:16px;margin-right:16px}.accounting-worked>summary{padding:17px 16px}.accounting-steps{padding-left:16px;padding-right:16px}.accounting-result{margin-left:16px;margin-right:16px;display:block}.accounting-result>strong{display:block;margin-bottom:4px}.accounting-pitfall,.accounting-source{padding-left:16px;padding-right:16px}.accounting-flow ol{flex-direction:column;gap:20px}.accounting-flow li{flex-direction:row;text-align:left;padding:12px}.accounting-flow li:not(:last-child):after{right:auto;left:50%;top:auto;bottom:-22px;transform:rotate(90deg);font-size:19px}.accounting-chart{margin-left:8px;margin-right:8px}.accounting-chart figcaption{gap:15px}}
@media print{.accounting-guide{box-shadow:none;border-radius:0;break-inside:auto}.accounting-guide-heading,.accounting-result,.accounting-pitfall,.accounting-visuals .accounting-table tr,.accounting-steps>li{break-inside:avoid}.accounting-visuals .accounting-table-scroll{overflow:visible}.accounting-visuals .accounting-table{min-width:0}.accounting-worked:not([open])>*{display:block}.accounting-source{font-size:9px}.accounting-source>p{display:block}.accounting-chart svg{max-height:260px}}