:root{color-scheme:light;--bg: #f4f6f9;--surface: #ffffff;--surface-2: #f8fafc;--surface-3: #f1f5f9;--line: #d8dfe9;--line-soft: #e9eef4;--text: #111827;--text-2: #334155;--muted: #5b677a;--soft: #7c8798;--brand: #0f766e;--brand-dark: #0b4f4a;--brand-soft: #e8f5f3;--brand-line: #b7ded7;--credit: #047857;--credit-soft: #ecfdf5;--credit-line: #bbf7d0;--debit: #be123c;--debit-soft: #fff1f2;--debit-line: #fecdd3;--amber: #b45309;--amber-soft: #fff7ed;--amber-line: #fed7aa;--info: #1d4ed8;--shadow-sm: 0 1px 2px rgba(17, 24, 39, .04);--shadow: none;--radius: 0;--radius-sm: 4px;--select: #e8f1fb;--select-line: #bfdbfe;--topbar-h: 56px;--tabbar-h: 46px;--font: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;--mono: ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", monospace}.mt940-app,.mt940-app *,.mt940-app *:before,.mt940-app *:after{box-sizing:border-box}.mt940-app{color:var(--text);font-family:var(--font);min-height:100vh;display:flex;flex-direction:column;min-width:0;overflow-x:clip;width:100%}.mt940-app a{color:inherit;text-decoration:none}.mt940-app button,.mt940-app input,.mt940-app select,.mt940-app textarea{font:inherit}.mono{font-family:var(--mono)}.btn{align-items:center;border:1px solid transparent;border-radius:var(--radius-sm);cursor:pointer;display:inline-flex;font-size:.9rem;font-weight:650;gap:8px;height:40px;justify-content:center;padding:0 14px;text-decoration:none;transition:background .15s ease,border-color .15s ease,color .15s ease;white-space:nowrap}.btn-sm{font-size:.84rem;height:34px;padding:0 11px}.btn-primary{background:var(--brand);color:#fff}.btn-primary:hover{background:var(--brand-dark)}.btn-secondary{background:var(--surface);border-color:var(--line);color:var(--text-2)}.btn-secondary:hover{background:var(--surface-2);border-color:#c2ccd9}.btn-ghost{background:transparent;color:var(--muted)}.btn-ghost:hover{background:var(--surface-3);color:var(--text)}.btn-dark{background:#111827;color:#fff}.btn-dark:hover{background:#1f2937}.btn:disabled,.btn[aria-disabled=true]{background:var(--surface-2);border-color:var(--line);color:#9aa6b6;cursor:not-allowed}.btn:focus-visible,.tab:focus-visible,.file-history-main:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,.row-button:focus-visible{outline:2px solid var(--brand);outline-offset:2px}.topbar{background:#fffffff5;backdrop-filter:saturate(180%) blur(8px);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:30}.topbar-inner{align-items:center;display:grid;gap:20px;grid-template-columns:auto minmax(0,1fr) auto;margin:0;max-width:none;min-height:56px;padding:0 20px;width:100%}.brand{align-items:center;display:inline-flex;gap:11px;min-width:0}.brand-mark{align-items:center;background:#111827;border-radius:8px;color:#fff;display:inline-flex;flex:0 0 auto;font-size:.72rem;font-weight:850;height:34px;justify-content:center;width:34px}.brand-text strong{display:block;font-size:.98rem;line-height:1.1}.brand-text span{color:var(--soft);display:block;font-size:.76rem;line-height:1.3;margin-top:1px;white-space:nowrap}.nav{align-items:center;display:flex;gap:6px;justify-content:center;min-width:0}.nav a{border-radius:7px;color:var(--muted);font-size:.9rem;font-weight:600;padding:7px 11px}.nav a:hover{background:var(--surface-3);color:var(--text)}.nav a[aria-current=page]{color:var(--text)}.top-actions{align-items:center;display:flex;gap:9px;justify-content:end}.plan-badge{align-items:center;border-radius:999px;display:inline-flex;font-size:.72rem;font-weight:800;gap:6px;height:28px;letter-spacing:.03em;padding:0 11px;text-transform:uppercase}.plan-badge.pro{background:var(--brand-soft);border:1px solid var(--brand-line);color:var(--brand-dark)}.plan-badge.free{background:var(--surface-3);border:1px solid var(--line);color:var(--muted)}.plan-badge .dot{background:currentColor;border-radius:50%;height:7px;width:7px}.page{flex:1;margin:0;max-width:none;min-width:0;padding:16px 20px 40px;width:100%}.plan-strip{align-items:center;background:var(--surface);border:1px solid var(--line);color:var(--text-2);display:flex;flex-wrap:wrap;font-size:.86rem;gap:12px;justify-content:space-between;margin-bottom:14px;padding:10px 14px}.plan-strip--lite{border-style:dashed}.price-tag{background:#fbbf24;border-radius:7px;color:#111827;font-size:.82rem;font-weight:850;padding:7px 11px;white-space:nowrap}.workbench{display:grid;gap:12px;min-width:0;width:100%}.workbench-body{background:var(--surface);border:1px solid var(--line);min-width:0;overflow:visible}.workbench--intake{background:var(--surface);border:1px solid var(--line);gap:0}.workbench--state{align-items:start;background:var(--surface);border:1px solid var(--line);display:grid;gap:12px;padding:28px 20px}.state-line{color:var(--muted);margin:0}.state-line--error{color:var(--debit)}.doc-header{align-items:center;border-bottom:1px solid var(--line);display:grid;gap:16px;grid-template-columns:minmax(0,1fr) auto;padding:12px 16px}.doc-title{align-items:center;display:flex;gap:12px;min-width:0}.doc-status-dot{background:var(--credit);border-radius:50%;box-shadow:0 0 0 3px var(--credit-soft);flex:0 0 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.hint{color:var(--muted);display:block;font-size:.77rem;line-height:1.3;margin-top:4px}.metric.credit .value{color:var(--credit)}.metric.debit .value{color:var(--debit)}.metric.ok .value{color:var(--brand-dark)}.metric.warning .value{color:var(--amber)}.tabbar{align-items:center;background:var(--surface);border-bottom:1px solid var(--line);display:flex;gap:2px;overflow-x:clip;padding:6px 10px 0;position:sticky;top:var(--topbar-h);z-index:25}.tab{background:transparent;border:0;border-bottom:2px solid transparent;color:var(--muted);cursor:pointer;display:inline-flex;align-items:center;gap:8px;font-size:.9rem;font-weight:650;margin-bottom:-1px;padding:11px 14px;white-space:nowrap}.tab:hover{color:var(--text)}.tab[aria-selected=true]{border-bottom-color:var(--brand);color:var(--text)}.tab .count{background:var(--surface-3);border-radius:999px;color:var(--muted);font-size:.72rem;font-weight:700;padding:1px 8px}.tab[aria-selected=true] .count{background:var(--brand-soft);color:var(--brand-dark)}.tab-warn .count{background:var(--amber-soft);color:var(--amber)}.tx-view{display:grid;grid-template-columns:minmax(0,1fr) 320px;min-height:560px;min-width:0}.tx-main{display:grid;grid-template-rows:auto auto auto auto;min-width:0}.tx-filters{background:var(--surface);border-bottom:1px solid var(--line);position:sticky;top:calc(var(--topbar-h) + var(--tabbar-h));z-index:24}.control-row{align-items:center;border-bottom:1px solid var(--line-soft);display:grid;gap:12px;grid-template-columns:minmax(240px,1fr) auto auto;padding:12px 14px}.search{position:relative}.search input{background:var(--surface-2);border:1px solid var(--line);border-radius:var(--radius-sm);color:var(--text);height:40px;padding:0 12px 0 34px;width:100%}.search .icon{color:var(--soft);left:11px;pointer-events:none;position:absolute;top:9px}.segmented{align-items:center;background:var(--surface-2);border:1px solid var(--line);border-radius:var(--radius-sm);display:inline-flex;gap:2px;height:40px;padding:3px}.segmented button{background:transparent;border:0;border-radius:5px;color:var(--muted);cursor:pointer;font-size:.83rem;font-weight:600;height:32px;padding:0 11px;white-space:nowrap}.segmented button.active{background:var(--surface);box-shadow:var(--shadow-sm);color:var(--text)}.column-controls{align-items:center;display:flex;gap:8px;justify-content:flex-end;min-width:0;position:relative}.custom-layout-pill{background:var(--brand-soft);border:1px solid var(--brand-line);color:var(--brand-dark);display:inline-flex;font-size:.75rem;font-weight:800;height:30px;line-height:1;padding:8px 10px;white-space:nowrap}.column-menu{position:relative}.column-menu summary{align-items:center;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius-sm);color:var(--text);cursor:pointer;display:inline-flex;font-size:.83rem;font-weight:700;height:40px;list-style:none;padding:0 12px;user-select:none;white-space:nowrap}.column-menu summary::-webkit-details-marker{display:none}.column-menu[open] summary{border-color:var(--brand);box-shadow:0 0 0 3px #0d806f1f}.column-menu-panel{background:var(--surface);border:1px solid var(--line);box-shadow:var(--shadow-lg);display:grid;gap:10px;min-width:270px;padding:12px;position:absolute;right:0;top:calc(100% + 6px);z-index:45}.column-menu-head{align-items:baseline;display:flex;gap:10px;justify-content:space-between}.column-menu-head strong{color:var(--text);font-size:.9rem}.column-menu-head span{color:var(--muted);font-size:.78rem}.column-check-list{display:grid;gap:2px;max-height:min(420px,55vh);overflow-y:auto;padding-right:2px}.column-check{align-items:center;cursor:pointer;display:flex;gap:8px;min-height:28px}.column-check input{accent-color:var(--brand)}.column-check span{color:var(--text-2);font-size:.84rem}.column-check:has(input:disabled){cursor:not-allowed;opacity:.55}.column-menu-actions{border-top:1px solid var(--line-soft);padding-top:10px}.filter-row{align-items:center;display:flex;flex-wrap:wrap;gap:8px;padding:10px 14px}.select-chip{align-items:center;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius-sm);color:var(--text-2);display:inline-flex;font-size:.82rem;font-weight:600;gap:6px;height:34px;padding:0 6px 0 11px}.select-chip label{color:var(--soft);font-size:.74rem;font-weight:750;letter-spacing:.02em;text-transform:uppercase}.select-chip select{background:transparent;border:0;color:var(--text);cursor:pointer;font-size:.84rem;font-weight:650;height:32px;padding:0 4px}.filter-spacer{flex:1}.filter-summary{color:var(--muted);font-size:.82rem}.filter-summary b{color:var(--text)}.table-stage{max-width:100%;min-width:0;overflow-x:auto;overscroll-behavior-x:contain}.tx-table{border-collapse:separate;border-spacing:0;table-layout:fixed;width:100%}.tx-table th,.tx-table td{border-bottom:1px solid var(--line-soft);font-size:.83rem;line-height:1.4;padding:9px 11px;text-align:left;vertical-align:top}.tx-table th{background:#f8fafc;border-bottom:1px solid var(--line);color:#64748b;font-size:.76rem;font-weight:700;letter-spacing:0;position:sticky;padding-right:16px;text-transform:none;top:0;white-space:nowrap;z-index:3}.th-content{display:block;overflow:hidden;text-overflow:ellipsis}.column-resizer{background:transparent;border:0;bottom:0;cursor:col-resize;padding:0;position:absolute;right:0;top:0;touch-action:none;width:14px}.column-resizer:after{background:transparent;bottom:8px;content:"";position:absolute;right:3px;top:8px;width:1px}.column-resizer:hover:after,.column-resizer:active:after,.column-resizer:focus-visible:after{background:var(--brand)}.tx-table th.num,.tx-table td.num{text-align:right}.tx-table td{color:#1f2937;overflow:hidden}.tx-table tbody tr{cursor:pointer}.tx-table tbody tr:nth-child(2n){background:#fafbfc}.tx-table tbody tr:hover{background:#f1f5f9}.tx-table tbody tr.selected{background:var(--select)}.tx-table tbody tr.selected td{border-bottom-color:var(--select-line)}.cell-truncate{display:inline-block;max-width:100%;overflow:hidden;text-overflow:ellipsis;vertical-align:bottom;white-space:nowrap}.cell-source{color:#64748b;max-width:260px}.account-preview{color:var(--text-2);display:inline-block;font-variant-numeric:tabular-nums;min-width:60px;white-space:nowrap}.money{font-variant-numeric:tabular-nums;font-weight:750;text-align:right;white-space:nowrap}.money.plus{color:var(--credit)}.money.minus{color:var(--debit)}.chip{align-items:center;border:1px solid var(--line);border-radius:999px;display:inline-flex;font-size:.76rem;font-weight:800;gap:5px;height:23px;justify-content:center;min-width:28px;padding:0 8px;white-space:nowrap}.chip-credit{background:var(--credit-soft);border-color:var(--credit-line);color:var(--credit)}.chip-debit{background:var(--debit-soft);border-color:var(--debit-line);color:var(--debit)}.chip-code{background:var(--surface-3);border-color:var(--line);color:var(--muted);font-family:var(--mono)}.table-footer{align-items:center;border-top:1px solid var(--line);color:var(--muted);display:flex;flex-wrap:wrap;font-size:.84rem;gap:12px;justify-content:space-between;padding:11px 14px}.pager{align-items:center;display:flex;gap:6px}.pager button{background:var(--surface);border:1px solid var(--line);border-radius:6px;color:var(--text-2);cursor:pointer;height:30px;min-width:30px;padding:0 8px}.pager button:disabled{color:#aab3c0;cursor:not-allowed}.pager .current{background:var(--brand);border-color:var(--brand);color:#fff}.inspector{align-self:start;background:var(--surface);border-left:1px solid var(--line);display:flex;flex-direction:column;max-height:calc(100vh - var(--topbar-h) - var(--tabbar-h));min-width:0;overflow:hidden;position:sticky;top:calc(var(--topbar-h) + var(--tabbar-h))}.inspector-head{align-items:center;border-bottom:1px solid var(--line);display:flex;gap:10px;justify-content:space-between;padding:13px 14px}.inspector-head h3{font-size:.92rem;margin:0}.inspector-body{display:flex;flex-direction:column;gap:14px;overflow:auto;padding:14px}.inspector-amount{align-items:center;display:flex;justify-content:space-between;gap:10px}.inspector-amount .money{font-size:1.18rem}.detail-list{display:grid;gap:0;margin:0}.detail-list div{border-top:1px solid var(--line-soft);display:grid;gap:10px;grid-template-columns:116px minmax(0,1fr);padding:8px 0}.detail-list dt{color:var(--soft);font-size:.78rem}.detail-list dd{color:var(--text);font-size:.83rem;margin:0;overflow-wrap:anywhere;text-align:right}.raw-source{background:var(--surface-3);border:1px solid var(--line);border-radius:var(--radius-sm);padding:10px}.raw-source .label{color:var(--soft);display:block;font-size:.72rem;font-weight:800;letter-spacing:.02em;margin-bottom:6px;text-transform:uppercase}.raw-source code{color:var(--text-2);display:block;font-family:var(--mono);font-size:.78rem;line-height:1.55;overflow-wrap:anywhere;white-space:pre-wrap}.inspector-empty{color:var(--muted);font-size:.88rem;line-height:1.55;padding:28px 16px;text-align:center}.raw-view{display:grid;grid-template-rows:auto minmax(0,1fr);min-height:560px}.raw-toolbar{align-items:center;border-bottom:1px solid var(--line);display:flex;flex-wrap:wrap;gap:8px;padding:12px 14px}.raw-toolbar .tags{display:flex;flex-wrap:wrap;gap:6px}.tag-pill{background:var(--surface-2);border:1px solid var(--line);border-radius:999px;color:var(--muted);cursor:pointer;font-family:var(--mono);font-size:.76rem;font-weight:700;height:28px;padding:0 10px}.tag-pill.active{background:var(--brand-soft);border-color:var(--brand-line);color:var(--brand-dark)}.raw-scroll{font-family:var(--mono);font-size:.8rem;line-height:1.6;overflow:auto;padding:8px 0 16px}.raw-line{display:grid;gap:14px;grid-template-columns:46px minmax(0,1fr);min-width:560px;padding:1px 14px}.raw-line:hover{background:var(--surface-2)}.raw-line .ln{color:#a3aebd;text-align:right;user-select:none}.raw-line .content{overflow-wrap:anywhere;white-space:pre-wrap}.raw-tag{color:var(--brand);font-weight:800}.raw-money{color:var(--amber);font-weight:700}.section-pad{padding:16px 18px}.month-table{border-collapse:separate;border-spacing:0;width:100%}.month-table th,.month-table td{border-bottom:1px solid var(--line-soft);font-size:.86rem;padding:11px 12px;text-align:left}.month-table th{color:var(--soft);font-size:.74rem;font-weight:800;letter-spacing:.02em;text-transform:uppercase}.month-table td strong{font-weight:700}.status-pill{align-items:center;border-radius:999px;display:inline-flex;font-size:.74rem;font-weight:800;height:24px;padding:0 10px}.status-pill.ready{background:var(--credit-soft);border:1px solid var(--credit-line);color:var(--credit)}.status-pill.warn{background:var(--amber-soft);border:1px solid var(--amber-line);color:var(--amber)}.exports-panel{display:grid}.exports-upgrade{align-items:center;border-bottom:1px solid var(--line-soft);color:var(--text-2);display:flex;flex-wrap:wrap;font-size:.86rem;gap:10px;justify-content:space-between;padding:12px 16px}.exports-list{display:flex;flex-direction:column}.export-row{align-items:center;border-bottom:1px solid var(--line-soft);display:grid;gap:12px;grid-template-columns:minmax(0,1fr) auto auto;padding:12px 16px}.export-row.locked{background:#fafbfc}.export-row-main{display:grid;gap:2px;min-width:0}.export-row-main strong{font-size:.9rem}.export-row-main span{color:var(--muted);font-size:.8rem}.export-row .badge-lock{color:var(--amber);font-size:.74rem;font-weight:750}.export-status{color:var(--brand-dark);font-size:.84rem;margin:0;padding:10px 16px 14px}.validation-pad{display:grid;gap:14px;padding:16px 18px}.validation-banner{align-items:center;border:1px solid var(--line);border-left-width:3px;border-radius:0;display:flex;gap:12px;padding:12px 14px}.validation-banner.ok{background:var(--credit-soft);border-color:var(--credit-line);border-left-color:var(--credit);color:var(--credit)}.validation-banner.mismatch{background:var(--debit-soft);border-color:var(--debit-line);border-left-color:var(--debit);color:var(--debit)}.validation-banner.none{background:var(--surface-2);border-left-color:var(--line);color:var(--muted)}.validation-banner strong{font-size:.96rem}.warn-list{display:grid;gap:8px}.warn-item{align-items:start;border-bottom:1px solid var(--line-soft);color:var(--text-2);display:grid;font-size:.86rem;gap:10px;grid-template-columns:auto minmax(0,1fr);line-height:1.45;padding:10px 0}.warn-item .code{color:var(--amber);font-family:var(--mono);font-weight:800;white-space:nowrap}.validation-empty{color:var(--muted);font-size:.86rem;margin:0}.intake{display:grid;gap:12px;min-width:0;padding:18px}.intake-notice{border:1px solid var(--line);display:grid;gap:4px;line-height:1.45;padding:12px 14px}.intake-notice strong{color:var(--text);font-size:.9rem}.intake-notice span{color:var(--muted);font-size:.86rem}.intake-notice.warning{background:var(--amber-soft);border-color:var(--amber-line)}.intake-notice.warning strong{color:var(--amber)}.intake-notice.info{background:var(--brand-soft);border-color:var(--brand-line)}.drop-zone{align-items:center;background:var(--surface-2);border:1px dashed var(--line);border-radius:0;cursor:pointer;display:flex;flex-direction:column;gap:10px;justify-content:center;min-height:168px;padding:24px;text-align:center;transition:border-color .15s ease,background .15s ease}.drop-zone:hover,.drop-zone.dragging{background:var(--brand-soft);border-color:var(--brand)}.drop-zone input{display:none}.drop-zone .drop-title{font-size:1rem;font-weight:700}.drop-zone .drop-hint{color:var(--muted);font-size:.86rem;line-height:1.45}.encoding-control{align-items:center;border:1px solid var(--line);display:flex;flex-wrap:wrap;gap:10px;justify-content:space-between;padding:10px 12px}.encoding-control span{color:var(--muted);font-size:.78rem;font-weight:800;letter-spacing:0;text-transform:uppercase}.encoding-control select{background:var(--surface);border:1px solid var(--line);color:var(--text);font:.9rem/1.2 var(--font);min-height:34px;min-width:190px;padding:6px 10px}.file-history{border:1px solid var(--line);display:grid;gap:10px;padding:12px}.file-history-head{align-items:baseline;display:flex;flex-wrap:wrap;gap:6px 10px;justify-content:space-between}.file-history-head strong{color:var(--text);font-size:.92rem}.file-history-head 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