@charset "UTF-8";
:root{font-family:"Segoe UI",Arial,sans-serif;color:#18263e;background:#f4f6fb;font-synthesis:none;font-size:16px;--blue:#2549d9;--muted:#596983;--line:#dce3ef}
*{box-sizing:border-box}body{margin:0;background:radial-gradient(ellipse at 95% 8%,#dceee84d,transparent 45%),url("./background.svg") right top/1100px auto no-repeat}button,input,select{font:inherit}button{cursor:pointer;touch-action:manipulation}button:focus-visible,a:focus-visible,summary:focus-visible{outline:3px solid #6081e9;outline-offset:4px}[hidden]{display:none!important}a{color:var(--blue)}
.masthead{max-width:960px;margin:auto;min-height:64px;padding:16px 24px;display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid var(--line)}.brand{display:flex;align-items:center;text-decoration:none;font-size:24px;font-weight:750;letter-spacing:-1px;color:#18263e;gap:8px}.brand-icon{background:var(--blue);width:32px;height:32px;border-radius:10px;display:grid;place-items:center;color:white;font-size:23px;margin-right:4px}.brand-question{color:var(--blue);margin-left:-6px}.header-note{font-size:14px;color:var(--muted)}
main{max-width:960px;padding:24px;margin:auto}.intro{margin-bottom:20px}h1{font-size:30px;line-height:1.2;letter-spacing:-.8px;margin:0;font-weight:730;color:#2549d9}.intro>p{font-size:14px;color:var(--muted);margin:8px 0 0}
.workspace{display:grid;grid-template-columns:1.15fr 1fr;gap:16px;align-items:start}.panel{background:#ffffffed;border:1px solid var(--line);border-radius:16px}.basics{padding:22px;min-width:0}.results{display:flex;flex-direction:column;gap:10px;min-width:0}.options{grid-column:1/-1;min-width:0}
h2{margin:0;font-size:18px;font-weight:650;line-height:1.35}h3{font-size:16px;margin:0 0 8px}.sale-heading{display:flex;align-items:center;justify-content:space-between;font-size:13px;color:var(--muted);margin-bottom:14px}.sale-heading .text-button{padding:0;min-height:32px}.fields{display:grid;gap:16px;align-items:end}.two{grid-template-columns:repeat(2,minmax(0,1fr))}.field{min-width:0}.field label{font-size:14px;display:block;line-height:1.4;margin:0 0 8px;font-weight:600}.label-row{display:flex;align-items:start;justify-content:space-between;gap:5px;min-height:44px}.label-row label{margin:3px 0 7px}.input-wrap{border:1px solid #b9c7dd;display:flex;align-items:center;border-radius:10px;background:#fff;padding:0 12px;min-height:54px;gap:7px}.input-wrap:focus-within{border-color:var(--blue);box-shadow:0 0 0 3px #2549d914}.input-wrap:has([aria-invalid=true]){border-color:#af3442}.input-wrap span{color:var(--muted);font-size:14px}.input-wrap input{width:100%;min-width:0;border:0;background:none;outline:none;padding:13px 0;font-size:21px;color:#18263e;font-variant-numeric:tabular-nums}.input-wrap input::placeholder{color:#8a98ae}.hint{font-size:13px;color:var(--muted);line-height:1.5;margin:8px 0 0}
.text-button{border:0;background:none;color:var(--blue);font-size:14px;font-weight:600;padding:10px 0;text-align:left;min-height:40px}.text-button:hover{text-decoration:underline}.subtle{color:var(--muted);font-weight:500}.suggestion-link{margin-top:8px}.example-note{font-size:13px;color:var(--muted);line-height:1.5}
.result-card{background:#192e6d;color:#fff;border-radius:16px;padding:24px}.result-top{display:flex;justify-content:space-between;gap:10px;align-items:center}.result-top h2{font-size:15px;font-weight:550;color:#e5edff}.unit-label{font-size:12px;color:#c6d3f7;white-space:nowrap}#balance{display:block;font-size:42px;font-weight:700;letter-spacing:-1px;color:#c5f29a;line-height:1.2;margin:8px 0 10px;overflow-wrap:anywhere;font-variant-numeric:tabular-nums}#balance.loss{color:#ffbcc1}.result-context{font-size:13px;color:#d5e0fa;margin:0 0 12px;line-height:1.5}.receipt-details summary{font-size:13px;color:#d5e0fa;cursor:pointer;padding:8px 0;min-height:34px}.receipt{border-top:1px solid #ffffff26;margin-top:8px;padding-top:14px;display:grid;gap:10px}.receipt>div{display:flex;justify-content:space-between;gap:14px;font-size:13px;line-height:1.4}.receipt>div>span{color:#cbd8f4}.receipt strong{font-size:14px;font-weight:550;text-align:right;overflow-wrap:anywhere;font-variant-numeric:tabular-nums}.scope-note{font-size:12px;line-height:1.5;color:var(--muted);margin:0 3px}
.advanced-toggle{display:flex;align-items:center;justify-content:space-between;gap:12px;cursor:pointer;padding:17px 20px;font-size:15px;font-weight:650;list-style:none}.advanced-toggle::-webkit-details-marker{display:none}.advanced-toggle:before{content:'+';font-size:21px;color:var(--blue);font-weight:400}.options[open]>.advanced-toggle:before{content:'−'}.advanced-toggle>span:first-of-type{flex:1}.advanced-toggle small{display:block;font-size:12px;font-weight:400;color:var(--muted);margin-top:3px}#advanced-status{font-size:11px;color:var(--muted);text-align:right;max-width:160px;font-weight:400}.advanced-content{border-top:1px solid var(--line)}.option-group{padding:0 20px;border-bottom:1px solid var(--line)}.option-group>summary{padding:16px 0;font-size:14px;font-weight:600;cursor:pointer;line-height:1.5}.option-group>summary>span{color:var(--muted);font-size:12px;font-weight:400;margin-left:6px}.option-inner{padding:0 0 20px}.option-inner>.hint{margin-top:12px}.suggestion-intro{margin:0 0 16px!important}.suggestion-result{display:flex;flex-wrap:wrap;align-items:center;gap:8px 16px;margin-top:16px;padding:16px;border-radius:10px;background:#edf2fb}.suggestion-result>span{font-size:13px;width:100%;color:var(--muted)}.suggestion-result output{font-size:25px;font-weight:700;font-variant-numeric:tabular-nums}.tax-option{padding:16px 20px;border-bottom:1px solid var(--line)}.advanced-actions{padding:4px 20px}
.error{font-size:13px;color:#942c3c;background:#fff0f2;padding:13px;border:1px solid #f2d6dc;border-radius:10px;line-height:1.5;margin:0}.discount-card{padding:18px}.section-heading{display:flex;justify-content:space-between;gap:12px;align-items:center}.section-heading h2{font-size:16px}.section-heading>span{font-size:12px;color:var(--blue);background:#edf1ff;padding:5px 9px;border-radius:6px}.discount-values{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:16px 0 12px}.discount-values span{font-size:12px;color:var(--muted);display:block;margin-bottom:6px}.discount-values strong{font-size:23px;font-weight:650;overflow-wrap:anywhere}.discount-card>p{font-size:13px;line-height:1.5;color:var(--muted);margin:0}.discount-card>p.warning{color:#942c3c}
.tooltip{position:relative;flex:none;display:inline-flex}.tip-button{font-size:11px;font-weight:700;width:24px;height:24px;padding:0;border:1px solid #ced8e8;border-radius:50%;color:#617393;background:#f7f9fd}.tooltip>[role=tooltip]{display:none;position:absolute;z-index:5;right:-2px;top:31px;width:220px;max-width:calc(100vw - 64px);background:#172944;color:#fff;font-size:12px;line-height:1.55;padding:12px 14px;border-radius:9px;box-shadow:0 5px 16px #14254430;font-weight:400}.tooltip[data-open]>[role=tooltip]{display:block}
.pricing-guide{max-width:830px;margin:38px auto 0;color:#52637b;font-size:14px;line-height:1.75}.pricing-guide h2{color:#18263e;font-size:23px;letter-spacing:-.3px}.pricing-guide>p{margin:12px 0 21px}.worked-example{border-left:3px solid #90b6a1;background:#eaf3ee8a;border-radius:0 10px 10px 0;padding:18px 22px;margin:0 0 22px}.worked-example h3{color:#284b3c}.worked-example p{margin:0}.pricing-guide details{border-top:1px solid var(--line);padding:14px 0}.pricing-guide summary{cursor:pointer;font-weight:600;color:#34465f;line-height:1.5}.pricing-guide details p{margin:11px 0 0}
.ad-area{margin:28px 0 0;padding:12px 0 0;border-top:1px solid var(--line);text-align:center;min-width:0;overflow:hidden}.ad-label{display:block;font-size:10px;letter-spacing:1.2px;text-transform:uppercase;color:#65748d;margin-bottom:10px}.ad-area .adsbygoogle{min-height:100px}
footer{max-width:1104px;border-top:1px solid var(--line);margin:0 auto;padding:22px 0 28px;font-size:13px;color:#52637b;display:flex;justify-content:space-between;gap:20px}footer span{color:var(--muted)}footer a{display:block;font-size:12px;margin-top:8px}footer .text-button{font-size:12px;margin-top:2px;font-weight:400}.privacy-page{max-width:850px;line-height:1.75}.privacy-page h1{margin-bottom:20px}.privacy-page h2{margin-top:28px}
.sr-only{position:absolute;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip-link{position:absolute;top:-100px;left:20px;padding:12px;background:#fff;z-index:20}.skip-link:focus{top:10px}
fieldset{border:0;padding:0;margin:0;min-width:0}select{font:inherit;font-size:14px;width:100%;min-height:48px;border:1px solid #c2cde0;border-radius:8px;background:#fff;color:#18263e;padding:10px}select:focus-visible{outline:3px solid #2549d930}
.advanced{border-top:1px solid var(--line);padding-top:15px}.advanced>summary{font-size:14px;font-weight:600;cursor:pointer;line-height:1.5}.advanced>summary>span{display:block;color:var(--muted);font-size:11px;font-weight:400;margin:4px 0 0 17px}.advanced-inner{padding:18px 0 0}.check-label{display:flex;align-items:center;gap:9px;font-size:14px;line-height:1.45;font-weight:600}.check-label input{width:20px;height:20px;accent-color:var(--blue);flex-shrink:0}#tax-fields{margin-top:16px}#tax-fields:disabled{opacity:.5}#tax-fields .fields,#tax-fields>.field,#simples-fields>.field,#guided-fields>.field,#effective-fields{margin-top:16px}.tax-explanation{font-size:13px;line-height:1.6;background:#edf1ff;padding:12px;border-radius:8px;color:#28457e}.tax-reference{font-size:12px;line-height:1.65;color:#53617b}.tax-reference summary{font-size:13px;cursor:pointer;color:#28457e;padding:6px 0}.tax-reference a{overflow-wrap:anywhere}.tax-reference ol,.tax-reference ul{padding-left:20px}.tax-reference li{margin:6px 0}.table-scroll{overflow:auto}table{border-collapse:collapse;width:100%;font-size:12px;margin:8px 0}td,th{text-align:right;padding:7px 5px;border-bottom:1px solid var(--line);white-space:nowrap}th:first-child,td:first-child{text-align:left}caption{text-align:left;padding:5px 0}#tax-catalog p{margin:10px 0}
@media(max-width:720px){.masthead{padding:14px 18px;min-height:58px}.brand{font-size:22px}.header-note{display:none}main{padding:20px 16px}.intro{margin-bottom:16px}h1{font-size:27px;max-width:340px}.intro>p{font-size:13px;margin-top:6px}.workspace{display:flex;flex-direction:column;gap:12px}.basics,.results,.options{width:100%}.basics{padding:16px}.sale-heading{margin-bottom:8px}.fields{gap:12px}.main-fields .label-row{min-height:44px}.field label{font-size:14px}.input-wrap{min-height:52px;padding:0 10px}.input-wrap input{font-size:21px;padding:12px 0}.text-button{font-size:13px}.suggestion-link{margin:4px 0 -5px}.result-card{padding:18px 20px}#balance{font-size:38px}.result-context{font-size:13px;margin-bottom:5px}.advanced-toggle{padding:15px 16px}.advanced-toggle small{max-width:220px;font-size:12px}#advanced-status{max-width:88px;font-size:11px}.option-group,.tax-option{padding-left:16px;padding-right:16px}.option-group>summary>span{display:block;margin-left:16px}.hint{font-size:12px}.tooltip>[role=tooltip]{width:200px;right:-6px}.main-fields .tooltip>[role=tooltip]{left:-105px;right:auto}.pricing-guide{margin-top:28px;font-size:14px}.pricing-guide h2{font-size:21px}.worked-example{padding:16px}footer{margin:0 18px;display:block;line-height:1.6}footer span{display:block;margin-top:12px}body{background-size:760px auto;background-position:65% top}}
@media(max-width:360px){h1{font-size:25px}.main-fields .label-row{min-height:64px}.option-inner .two,#tax-fields .two{grid-template-columns:1fr}.tooltip>[role=tooltip]{width:180px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}}

/* Optional-field rows have no trailing hints: align controls when labels wrap. */
.options .fields{align-items:end}

/* Keep all costs together, and the selling price directly above the profit. */
.cost-column{display:flex;flex-direction:column;gap:12px;min-width:0}
.price-card{padding:22px}.price-card .input-wrap input{font-size:30px;font-weight:650}
.price-card .label-row{min-height:30px}.price-card .suggestion-link{margin-bottom:-8px}
.cost-extras{border-bottom:1px solid var(--line)}.cost-extras>.option-inner{padding-bottom:18px}
.cost-extras .label-row{min-height:44px}.cost-extras .fields{align-items:end}
@media(max-width:720px){
 .cost-column{display:contents}.basics{order:0}.results{order:1}.cost-extras{order:2;width:100%}.options{order:3}
 .price-card{padding:16px}.price-card .input-wrap input{font-size:28px}
 .basics .main-fields .label-row{min-height:30px}.basics .sale-heading{margin-bottom:4px}
 .cost-extras .tooltip>[role=tooltip]{right:-6px;left:auto}
}

/* Ad dimensions are separate from the calculator; no overlays or sticky rails. */
.calculator-stage{position:relative}
.ad-area{min-height:124px;overflow:hidden}
.ad-area iframe{border:0!important}
.ad-area .adsbygoogle{display:block;margin:auto;min-height:0}
.ad-top{margin:0 0 22px;padding:0;border:0;min-height:112px}
.ad-top .adsbygoogle{width:728px;height:90px}
.ad-area[data-ad-placement="page-bottom"] .adsbygoogle{width:100%;min-height:90px}
.ad-rail{display:none}
@media(min-width:1340px){
 .ad-rail{display:block;position:absolute;top:0;width:160px;min-height:622px;margin:0;padding:0;border:0}
 .ad-rail .adsbygoogle{width:160px;height:600px}
 .ad-rail-left{right:calc(100% + 28px)}.ad-rail-right{left:calc(100% + 28px)}
}
@media(max-width:799px){.ad-top{min-height:82px}.ad-top .adsbygoogle{width:468px;height:60px}}
@media(max-width:519px){.ad-top{min-height:72px;margin-bottom:16px}.ad-top .adsbygoogle{width:320px;height:50px}}
@media(max-width:351px){.ad-top .adsbygoogle{width:234px;height:60px}.ad-top{min-height:82px}}
.intro .eyebrow{display:block;font-size:12px;line-height:1.4;font-weight:600;letter-spacing:.04em;margin:0 0 6px;color:var(--blue,#2448ef)}
.site-nav{max-width:960px;margin:0 auto;padding:10px 24px;display:flex;flex-wrap:wrap;gap:6px 22px;font-size:13px}.site-nav a{padding:6px 0;text-decoration:none}.site-nav a:hover{text-decoration:underline}
.site-nav a[aria-current=page]{font-weight:700;text-decoration:underline;text-underline-offset:4px}.article-toc{display:flex;flex-wrap:wrap;gap:8px 18px;padding:16px 18px;background:#edf2fb;border-radius:12px;font-size:14px}.article-toc strong{width:100%}.article-toc a{padding:4px 0}.article-page h2[id]{scroll-margin-top:20px}
.guide-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin:18px 0 26px}.guide-grid article{background:#fff;border:1px solid var(--line);border-radius:12px;padding:20px}.guide-grid h3{color:#18263e}.guide-grid p{margin:8px 0}.guide-heading{margin-top:26px!important}.guide-links{display:grid;gap:12px;margin:18px 0}.guide-links a{line-height:1.5}.quick-start{padding-left:24px;margin:14px 0 22px}.quick-start li{padding-left:4px;margin:12px 0}.quick-start strong{color:#18263e}.worked-example p+p{margin-top:12px}.scope-note a{display:inline-block;padding:3px 0}
.article-page{max-width:830px;line-height:1.8;padding-top:30px;padding-bottom:40px}.article-page h1{font-size:34px;line-height:1.2;margin:12px 0 24px}.article-page h2{font-size:23px;margin:32px 0 12px}.article-page p{margin:12px 0 20px}.article-page .lead{font-size:19px;color:#405572}.article-page .eyebrow{font-size:12px;color:var(--muted)}.article-page table{font-size:14px}.article-page td,.article-page th{padding:12px 8px}.article-page caption{font-size:13px;color:var(--muted)}.article-page li{margin:10px 0}.formula{padding:20px;background:#eaf0fc;border-radius:12px;font-weight:600;overflow-wrap:anywhere}
@media(max-width:720px){.site-nav{padding:8px 18px;gap:3px 15px;font-size:12px}.guide-grid{grid-template-columns:1fr}.article-page h1{font-size:28px;max-width:none}.article-page .lead{font-size:17px}.article-page h2{font-size:21px}.article-page table{font-size:12px}.article-page .table-scroll{margin-right:-4px}.masthead>a:last-child:not(.brand){font-size:12px;text-align:right;max-width:90px}}