:root{--ink:#171915;--muted:#6c7168;--line:#dde0d8;--paper:#f4f4ef;--card:#fff;--green:#234b3d;--lime:#dce970;--orange:#e58c4a;--red:#ae3f34;--blue:#3e6172;--shadow:0 12px 40px rgba(22,27,20,.06)}
*{box-sizing:border-box}html{background:var(--paper);color:var(--ink);font-family:Inter,"Pretendard Variable","Noto Sans KR",Arial,sans-serif}body{margin:0}a{color:inherit;text-decoration:none}button,input,select{font:inherit}button:disabled{opacity:.45;cursor:not-allowed}.topbar{height:76px;background:#fff;border-bottom:1px solid var(--line);display:flex;align-items:center;padding:0 34px;gap:36px;position:sticky;top:0;z-index:20}.brand{display:flex;align-items:center;gap:11px;min-width:210px}.brand-mark{display:grid;place-items:center;width:34px;height:34px;border-radius:50%;background:var(--ink);color:var(--lime);font-family:Georgia,serif;font-size:22px;font-style:italic}.brand-mark.large{width:48px;height:48px;font-size:30px}.brand span:last-child{display:grid}.brand small,.user-menu small{display:block;color:var(--muted);font-size:11px;margin-top:2px}.topbar nav{display:flex;gap:6px;flex:1}.topbar nav a{padding:10px 13px;border-radius:8px;color:#42463f;font-size:14px}.topbar nav 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0;font-size:12px;font-weight:700}.timeline{display:grid;gap:18px}.timeline>div{position:relative;padding-left:25px;display:grid;gap:5px}.timeline i{position:absolute;left:2px;top:4px;width:10px;height:10px;border-radius:50%;background:var(--green);box-shadow:0 0 0 5px #e6eee9}.timeline span,.timeline small{color:var(--muted)}.sensitive-card{border-color:#d6cdbd;background:#fffdf8}.sensitive-list li{display:grid;grid-template-columns:1fr 1fr auto}.reveal-card{max-width:760px}.reveal-card>div{display:grid;grid-template-columns:180px 1fr;padding:17px 0;border-top:1px solid var(--line)}.reveal-card>div:first-child{border-top:0}.reveal-card strong{font-size:19px;letter-spacing:.5px}.back-link{display:block;color:var(--green);font-size:13px;font-weight:700;margin-bottom:20px}.upload-panel form{display:grid;grid-template-columns:180px 1fr auto;gap:14px;align-items:end}.file-drop{border:1px dashed #adb5a8;border-radius:9px;padding:12px}.file-drop input{border:0;padding:0}.file-drop small{color:var(--muted)}code{white-space:pre-wrap;word-break:break-word;font-size:11px}.login-panel{min-height:100vh;display:grid;grid-template-columns:1.25fr .75fr;background:var(--ink)}.login-copy{display:flex;flex-direction:column;justify-content:center;padding:10vw;color:#fff;background:radial-gradient(circle at 20% 20%,#355b4c 0,transparent 38%),linear-gradient(135deg,#18221d,#111310)}.login-copy .eyebrow{color:var(--lime)}.login-copy h1{font-family:Georgia,"Noto Serif KR",serif;font-weight:400;font-size:clamp(48px,6vw,88px);line-height:1.08;letter-spacing:-3px;margin:20px 0}.login-copy p{max-width:540px;color:#bdc5bb;font-size:18px;line-height:1.7}.login-card{align-self:center;margin:8vw;display:grid;gap:20px;padding:36px}.login-card h2{font-family:inherit;font-size:24px;font-weight:800;margin:18px 0 5px}.login-card .button{width:100%}
@media(max-width:1100px){.topbar nav{display:none}.metrics.four{grid-template-columns:repeat(2,1fr)}.grid.two-one{grid-template-columns:1fr}.employee-grid{grid-template-columns:repeat(2,1fr)}.form-grid{grid-template-columns:repeat(2,1fr)}.form-grid .button{grid-column:1/-1}.login-panel{grid-template-columns:1fr}.login-copy{display:none}.login-card{margin:10vh auto;width:min(92vw,480px)}}
@media(max-width:720px){.topbar{height:auto;padding:14px 18px}.brand{min-width:0;flex:1}.user-menu>span{display:none}.shell{padding:24px 16px 60px}.page-head{align-items:flex-start;flex-direction:column}.page-head h1{font-size:38px}.metrics.four,.grid.two,.employee-grid{grid-template-columns:1fr}.inline-form,.upload-panel form,.review-form,.form-grid{grid-template-columns:1fr}.metric{min-height:120px}.bar-row{grid-template-columns:45px 1fr}.bar-row>strong{grid-column:2}.employee-card dl{grid-template-columns:1fr}.login-card{margin:5vh auto}.sensitive-list li{grid-template-columns:1fr}.reveal-card>div{grid-template-columns:1fr}.count-badge{border-left:0;padding-left:0}}
.checkbox{display:flex;align-items:center;gap:8px}.checkbox input{width:auto}
.person-line{display:block;font-weight:700;margin:3px 0}.person-line small{display:inline;color:var(--muted);font-weight:400}
.filter-pills{display:flex;flex-wrap:wrap;gap:6px}.filter-pills a{border:1px solid var(--line);border-radius:999px;padding:7px 11px;font-size:12px;font-weight:700;color:var(--muted)}.filter-pills a.active{background:var(--green);border-color:var(--green);color:#fff}.positive{color:var(--blue);font-weight:700}.negative{color:var(--red);font-weight:700}.card-head p{margin:6px 0 0;font-size:13px}
.review-form .rule-checkbox{grid-column:1/-1;font-weight:500;color:var(--muted)}
.metrics.three{grid-template-columns:repeat(3,1fr)}.review-metrics .metric{min-height:112px}.filter-card{padding:18px 22px}.review-filter{display:grid;grid-template-columns:180px 190px 150px 190px auto;gap:12px;align-items:end}.account-proposal{display:block;margin-top:8px;white-space:nowrap}
@media(max-width:1100px){.review-filter{grid-template-columns:repeat(2,1fr)}.review-filter .button{grid-column:1/-1}}
@media(max-width:720px){.metrics.three,.review-filter{grid-template-columns:1fr}}
.employee-card dl{grid-template-columns:2fr repeat(3,1fr)}
.evidence-filter{display:grid;grid-template-columns:200px 170px 210px auto;gap:12px;align-items:end}.evidence-list{display:grid;gap:14px;margin-top:18px}.evidence-card{display:grid;grid-template-columns:minmax(240px,1fr) 180px minmax(240px,1fr);gap:22px;align-items:center}.evidence-side h2{font-family:inherit;font-size:18px;font-weight:800;margin:10px 0 4px}.evidence-side p,.match-core p{color:var(--muted);margin:0;font-size:13px}.match-core{display:grid;text-align:center;justify-items:center;gap:7px;border-left:1px solid var(--line);border-right:1px solid var(--line);padding:8px 16px}.match-core small{color:var(--muted)}.evidence-action{grid-column:1/-1;display:grid;grid-template-columns:1fr auto auto;gap:8px;align-items:center;border-top:1px solid var(--line);padding-top:14px}.evidence-action small{grid-column:1/-1;color:var(--muted)}
@media(max-width:1100px){.evidence-filter{grid-template-columns:repeat(2,1fr)}.evidence-filter .button{grid-column:1/-1}.evidence-card{grid-template-columns:1fr}.match-core{border-left:0;border-right:0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}}
@media(max-width:720px){.employee-card dl,.evidence-filter,.evidence-action{grid-template-columns:1fr}}
.counterparty-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:18px}.counterparty-card{display:flex;flex-direction:column}.counterparty-summary{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:8px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:14px 0;margin-bottom:12px}.counterparty-summary dl{margin:0}.counterparty-summary dt{font-size:10px;color:var(--muted)}.counterparty-summary dd{margin:5px 0 0;font-size:12px;font-weight:800}.counterparty-form{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;align-items:end}.counterparty-form .wide{grid-column:1/-1}.counterparty-form textarea{width:100%;min-height:82px;border:1px solid #cfd3c9;background:#fff;border-radius:7px;padding:10px 11px;color:var(--ink);font:inherit;resize:vertical}.counterparty-form>.button{grid-column:1/-1;width:max-content}
@media(max-width:1100px){.counterparty-list{grid-template-columns:1fr}.counterparty-form,.counterparty-summary{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:720px){.counterparty-form,.counterparty-summary{grid-template-columns:1fr}.counterparty-form>.button{width:100%}}

/* CFO Inbox */
.nav-inbox{background:#eef3c0!important;color:#263426!important;font-weight:800}.cfo-hero{position:relative;overflow:hidden;display:grid;grid-template-columns:minmax(0,1.5fr) minmax(280px,.5fr);gap:48px;align-items:end;background:#17221c;color:#fff;border-radius:24px;padding:54px 58px;margin-bottom:18px;box-shadow:0 22px 70px rgba(17,28,21,.16)}.cfo-hero:after{content:"";position:absolute;width:440px;height:440px;border:90px solid rgba(220,233,112,.08);border-radius:50%;right:-180px;top:-210px}.cfo-hero .eyebrow{color:var(--lime)}.cfo-hero h1{position:relative;font-family:Georgia,"Noto Serif KR",serif;font-size:clamp(46px,5vw,76px);line-height:1.02;font-weight:400;letter-spacing:-3px;margin:18px 0 22px;z-index:1}.cfo-hero p{position:relative;max-width:720px;color:#c5cdc7;line-height:1.75;margin:0;z-index:1}.cfo-hero-number{position:relative;z-index:1;border-left:1px solid rgba(255,255,255,.16);padding-left:36px;display:grid;gap:5px}.cfo-hero-number span,.cfo-hero-number small{color:#aebbb2}.cfo-hero-number strong{font:400 clamp(52px,6vw,84px)/1 Georgia,serif;color:var(--lime);letter-spacing:-3px}.cfo-scoreboard{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:var(--line);border:1px solid var(--line);border-radius:16px;overflow:hidden;margin:18px 0}.cfo-score{background:#fff;padding:24px;display:grid;gap:6px}.cfo-score span{font-size:12px;font-weight:800;color:var(--muted)}.cfo-score strong{font:400 36px/1.1 Georgia,"Noto Serif KR",serif}.cfo-score p{margin:0;color:var(--muted);font-size:12px}.cfo-score.urgent{background:#fff2ed}.cfo-score.safe{background:#f3f7db}.cfo-score.protected{background:#f2f3f0}.cfo-policy-strip{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:#d5d9d1;border-radius:14px;overflow:hidden;margin:18px 0 46px}.cfo-policy-strip>div{display:flex;gap:14px;padding:20px;background:#e8ebe4}.cfo-policy-strip b{display:grid;place-items:center;flex:0 0 30px;height:30px;border-radius:50%;background:var(--green);color:#fff}.cfo-policy-strip span{display:grid;gap:4px}.cfo-policy-strip small{color:var(--muted);line-height:1.45}.inbox-section{margin:54px 0}.inbox-section-head{display:flex;align-items:flex-end;justify-content:space-between;gap:24px;border-bottom:1px solid #adb3aa;padding-bottom:20px;margin-bottom:20px}.inbox-section-head>div{position:relative;padding-left:72px}.section-index{position:absolute;left:0;top:0;font:400 40px/1 Georgia,serif;color:#b7bdb4}.inbox-section-head h2{font:400 38px/1.1 Georgia,"Noto Serif KR",serif;margin:5px 0 8px;letter-spacing:-1px}.inbox-section-head p{margin:0;max-width:790px;color:var(--muted)}.decision-list{display:grid;gap:14px}.decision-card{display:grid;grid-template-columns:minmax(0,1.4fr) minmax(320px,.6fr);background:#fff;border:1px solid var(--line);border-radius:16px;overflow:hidden;box-shadow:var(--shadow)}.decision-card.sensitive{border-left:5px solid var(--orange)}.decision-main{padding:28px 30px}.decision-topline{display:flex;flex-wrap:wrap;align-items:center;gap:6px}.risk-chip{font-size:11px;font-weight:800;color:#8a4a19;background:#fff0df;padding:5px 8px;border-radius:99px}.decision-main h3,.safe-card h3{font-size:21px;margin:15px 0 5px}.decision-main>p,.safe-card>p{color:var(--muted);margin:0}.decision-facts{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--line);margin:20px 0;border:1px solid var(--line);border-radius:9px;overflow:hidden}.decision-facts div{background:#fafbf8;padding:12px}.decision-facts dt{font-size:10px;color:var(--muted)}.decision-facts dd{font-size:12px;font-weight:800;margin:4px 0 0}.text-link{font-size:12px;font-weight:800;color:var(--green)}.decision-form{background:#f7f7f2;border-left:1px solid var(--line);padding:28px;display:flex;flex-direction:column;gap:14px;justify-content:center}.decision-form .button{width:100%}.decision-confirm{font-weight:600;line-height:1.45}.safe-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.safe-card{background:#fff;border:1px solid var(--line);border-top:4px solid var(--lime);border-radius:14px;padding:23px;box-shadow:var(--shadow);display:flex;flex-direction:column;min-height:390px}.safe-card-head{display:flex;justify-content:space-between;align-items:center}.safe-account{display:grid;gap:5px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:14px 0;margin:18px 0}.safe-account span{color:var(--muted);font-size:11px}.safe-value{display:grid;gap:4px;margin-bottom:18px}.safe-value>strong{font:400 28px/1 Georgia,serif}.safe-value small{color:var(--muted)}.safe-form{display:grid;gap:9px;margin-top:auto;margin-bottom:12px}.safe-form .checkbox{font-size:11px;font-weight:600}.compact-review-list{list-style:none;margin:0;padding:0}.compact-review-list li{display:grid;grid-template-columns:minmax(0,1fr) auto auto;align-items:center;gap:14px;border-top:1px solid var(--line);padding:14px 0}.compact-review-list li:first-child{border-top:0}.compact-review-list li>div{display:grid;gap:4px}.compact-review-list small{color:var(--muted)}.empty-state{border:1px dashed #b9beb5;border-radius:14px;padding:36px;text-align:center;color:var(--muted)}.empty-state p{margin:8px 0 0}
@media(max-width:1200px){.safe-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.cfo-scoreboard{grid-template-columns:repeat(2,1fr)}}
@media(max-width:900px){.cfo-hero,.decision-card{grid-template-columns:1fr}.cfo-hero-number{border-left:0;border-top:1px solid rgba(255,255,255,.16);padding:25px 0 0}.decision-form{border-left:0;border-top:1px solid var(--line)}.cfo-policy-strip{grid-template-columns:1fr}.decision-facts{grid-template-columns:repeat(2,1fr)}}
@media(max-width:720px){.cfo-hero{padding:36px 26px;border-radius:16px}.cfo-hero h1{letter-spacing:-2px}.cfo-scoreboard,.safe-grid{grid-template-columns:1fr}.inbox-section-head{align-items:flex-start;flex-direction:column}.inbox-section-head>div{padding-left:0}.section-index{position:static;display:block;margin-bottom:10px}.decision-main,.decision-form{padding:22px}.decision-facts{grid-template-columns:1fr}.compact-review-list li{grid-template-columns:1fr auto}.compact-review-list li .button{grid-column:1/-1}}

/* Management dashboard */
.management-hero{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:46px;align-items:end;background:linear-gradient(125deg,#17221c 0,#203b30 66%,#2f5545 100%);color:#fff;border-radius:24px;padding:48px 52px;box-shadow:0 24px 70px rgba(20,38,29,.17);position:relative;overflow:hidden}.management-hero:after{content:"P";position:absolute;right:30%;bottom:-110px;font:italic 320px/1 Georgia,serif;color:rgba(220,233,112,.045);pointer-events:none}.management-hero-copy{position:relative;z-index:1}.management-hero .eyebrow{color:var(--lime)}.management-hero h1{font:400 clamp(50px,6vw,82px)/.95 Georgia,"Noto Serif KR",serif;letter-spacing:-4px;margin:18px 0}.management-hero p{color:#c5d0c8;max-width:760px;line-height:1.7;margin:0}.trust-line{display:grid;grid-template-columns:auto auto 1fr;gap:6px 10px;align-items:center;margin-top:27px}.trust-dot{width:9px;height:9px;border-radius:50%;background:var(--orange);box-shadow:0 0 0 5px rgba(229,140,74,.12)}.trust-dot.good{background:var(--lime)}.trust-line small{grid-column:2/-1;color:#aab8ae}.period-control{position:relative;z-index:1;width:300px;background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.14);border-radius:14px;padding:18px;display:grid;grid-template-columns:1fr 1fr;gap:11px}.period-control label{color:#dbe3dd}.period-control select{background:#fff}.period-control .button{width:100%;padding:10px}.period-control .button.light{background:transparent;color:#fff;border-color:rgba(255,255,255,.26)}.executive-kpis{display:grid;grid-template-columns:1.2fr 1.1fr 1.2fr 1fr 1.1fr;gap:1px;background:var(--line);border:1px solid var(--line);border-radius:16px;overflow:hidden;margin:18px 0}.executive-kpi{background:#fff;padding:24px 22px;min-height:148px;display:flex;flex-direction:column;justify-content:space-between}.executive-kpi>span{font-size:12px;font-weight:800;color:var(--muted)}.executive-kpi strong{font:400 clamp(23px,2vw,33px)/1.1 Georgia,"Noto Serif KR",serif;letter-spacing:-1px}.executive-kpi small{color:var(--muted);line-height:1.35}.executive-kpi.lime{background:#eef4bd}.executive-kpi.dark{background:#1e2822;color:#fff}.executive-kpi.dark>span,.executive-kpi.dark small{color:#aebbb2}.executive-kpi.vat{background:#e9f0f2}.negative-card{background:#fff0ec!important}.management-notice{display:flex;align-items:center;justify-content:space-between;gap:22px;padding:15px 20px;border:1px solid #d5d9d1;background:#e9ece6;border-radius:12px;margin:18px 0 38px;font-size:13px}.management-notice>div{display:flex;align-items:center;gap:12px}.management-notice p{margin:0;color:#515950}.management-notice a{white-space:nowrap;font-weight:800;color:var(--green)}.notice-icon{display:grid;place-items:center;flex:0 0 26px;height:26px;border-radius:50%;background:var(--green);color:#fff;font-family:Georgia,serif;font-style:italic}.management-grid{display:grid;gap:18px;margin:18px 0}.main-grid{grid-template-columns:minmax(0,1.75fr) minmax(310px,.55fr)}.split-grid{grid-template-columns:minmax(0,1.4fr) minmax(340px,.6fr);margin:44px 0}.three-grid{grid-template-columns:repeat(3,1fr)}.management-panel{background:#fff;border:1px solid var(--line);border-radius:16px;padding:27px;box-shadow:var(--shadow)}.management-panel-head{display:flex;justify-content:space-between;align-items:flex-start;gap:20px;margin-bottom:22px}.management-panel-head h2,.section-heading h2{font:400 31px/1.1 Georgia,"Noto Serif KR",serif;letter-spacing:-.7px;margin:5px 0 7px}.management-panel-head p,.section-heading p{color:var(--muted);margin:0;font-size:13px}.legend{display:flex;gap:13px;font-size:11px;color:var(--muted);white-space:nowrap}.legend span{display:flex;align-items:center;gap:5px}.legend i{width:18px;height:6px;border-radius:4px}.legend-sales{background:var(--green)}.legend-profit{background:var(--lime)}.performance-chart{display:grid}.performance-row{display:grid;grid-template-columns:62px minmax(180px,1fr) 125px 180px;gap:14px;align-items:center;padding:9px 0;border-top:1px solid #edf0e9}.performance-row:first-child{border-top:0}.performance-month{display:flex;align-items:center;gap:6px;font-size:12px}.issue-count{display:grid;place-items:center;width:18px;height:18px;border-radius:50%;background:#f5d6cf;color:var(--red);font-size:10px;font-weight:800}.performance-bars{display:grid;gap:4px}.performance-track,.profit-track{height:8px;background:#edf0e9;border-radius:8px;overflow:hidden}.performance-track i,.profit-track i{display:block;height:100%;border-radius:8px}.sales-fill{background:var(--green)}.profit-track{height:5px;background:#f0f1ec}.profit-track i{background:#a7b43b}.profit-track.loss i{background:var(--red)}.performance-values{display:grid;text-align:right;font-size:12px}.performance-values small{margin-top:3px}.performance-flags{display:flex;gap:4px;flex-wrap:wrap}.performance-flags span{font-size:9px;font-weight:700;color:#8a4a19;background:#fff0df;padding:4px 6px;border-radius:99px}.chart-foot{display:flex;justify-content:space-between;color:var(--muted);font-size:11px;border-top:1px solid var(--line);padding-top:15px;margin-top:10px}.month-focus{background:#fafbf7}.focus-list{margin:0}.focus-list>div{display:flex;justify-content:space-between;gap:15px;padding:15px 0;border-top:1px solid var(--line)}.focus-list>div:first-child{border-top:0}.focus-list dt{color:var(--muted);font-size:12px}.focus-list dd{text-align:right;margin:0;font-weight:800}.focus-list dd small{display:block;color:var(--muted);font-weight:500;margin-top:4px}.focus-issues{list-style:none;margin:8px 0 18px;padding:0;display:flex;flex-wrap:wrap;gap:5px}.focus-issues li{background:#f9e0d8;color:#8a3b30;border-radius:99px;padding:5px 8px;font-size:10px;font-weight:800}.wide-button{width:100%}.section-heading{display:flex;justify-content:space-between;align-items:end;margin:54px 0 18px;padding-bottom:17px;border-bottom:1px solid #adb3aa}.cashflow-ribbon{display:grid;grid-template-columns:1fr auto 1fr auto 1.1fr;gap:14px;align-items:center;background:#fff;border:1px solid var(--line);border-radius:16px;padding:22px;margin-bottom:18px;box-shadow:var(--shadow)}.cashflow-ribbon article{display:grid;gap:6px;padding:12px 18px}.cashflow-ribbon span,.mini-flow>span{font-size:11px;font-weight:800;color:var(--muted)}.cashflow-ribbon strong,.mini-flow>strong{font:400 clamp(26px,2.5vw,38px)/1.1 Georgia,serif;letter-spacing:-1px}.cashflow-ribbon small{color:var(--muted)}.cashflow-ribbon .net{border-radius:10px;background:#edf3bf}.cash-operator{font:400 28px Georgia,serif!important;color:#a2a79f!important}.mini-flow{display:grid;gap:8px;min-height:150px}.mini-flow p{color:var(--muted);margin:0}.mini-flow a{font-size:12px;font-weight:800;color:var(--green);margin-top:auto}.alert-flow{border-color:#edcabd;background:#fff8f5}.cost-kpis{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-bottom:22px}.cost-kpis>div{background:#f5f6f1;border-radius:10px;padding:16px;display:grid;gap:5px}.cost-kpis span{color:var(--muted);font-size:11px}.cost-kpis strong{font:400 27px Georgia,serif}.cost-kpis small{color:var(--muted)}.expense-ranking{display:grid}.expense-ranking>div{display:grid;grid-template-columns:130px 1fr 110px;gap:12px;align-items:center;padding:9px 0;border-top:1px solid #edf0e9;font-size:12px}.expense-ranking>div:first-child{border-top:0}.expense-ranking>div>strong{text-align:right}.expense-track{height:8px;background:#edf0e9;border-radius:8px;overflow:hidden}.expense-track i{display:block;height:100%;background:var(--green);border-radius:8px}.panel-caveat{display:block;color:var(--muted);line-height:1.55;border-top:1px solid var(--line);padding-top:14px;margin-top:13px}.vat-panel{background:#f4f7f7}.vat-equation{display:grid;grid-template-columns:1fr auto 1fr auto 1.1fr;gap:8px;align-items:center}.vat-equation>div{display:grid;gap:7px;background:#fff;border:1px solid var(--line);border-radius:10px;padding:15px}.vat-equation span{color:var(--muted);font-size:10px;font-weight:800}.vat-equation strong{font:400 21px Georgia,serif}.vat-equation b{color:#8a948c}.vat-result{background:#e2ecef!important}.vat-meter{height:10px;background:#dfe5e4;border-radius:10px;overflow:hidden;margin:24px 0 18px}.vat-meter i{display:block;height:100%;background:var(--blue)}.plain-notes{margin:0;padding-left:18px;color:var(--muted);font-size:12px;line-height:1.8}.people-summary{display:grid;grid-template-columns:1.3fr 1fr .5fr .5fr;align-items:end;gap:16px;background:#1f2c25;color:#fff;border-radius:12px;padding:22px}.people-summary>strong{font:400 48px/1 Georgia,serif;color:var(--lime)}.people-summary>span{color:#b9c4bc}.people-summary>div{display:grid}.people-summary b{font-size:20px}.people-summary small{color:#9daba1}.people-months{display:grid;margin-top:15px}.people-months>div{display:grid;grid-template-columns:90px 1fr auto auto;gap:10px;align-items:center;padding:11px 0;border-top:1px solid var(--line);font-size:12px}.people-months em{font-style:normal;font-size:10px;font-weight:800;border-radius:99px;padding:4px 7px}.people-months .join{background:#e4edbd;color:#465220}.people-months .leave{background:#f4dbd6;color:var(--red)}.control-panel{display:grid;grid-template-columns:160px 1fr;align-items:center;gap:20px}.control-panel .management-panel-head{grid-column:1/-1}.confidence-ring{width:152px;height:152px;border-radius:50%;background:conic-gradient(var(--green) 0 75%,#e5e8e1 75% 100%);display:grid;place-items:center}.confidence-ring:before{content:"";grid-area:1/1;width:112px;height:112px;border-radius:50%;background:#fff}.confidence-ring>div{grid-area:1/1;position:relative;text-align:center;display:grid}.confidence-ring strong{font:400 27px Georgia,serif}.confidence-ring span{font-size:9px;color:var(--muted)}.confidence-list{margin:0}.confidence-list div{display:flex;justify-content:space-between;gap:10px;padding:11px 0;border-top:1px solid var(--line)}.confidence-list div:first-child{border-top:0}.confidence-list dt{color:var(--muted);font-size:11px}.confidence-list dd{margin:0;font-weight:800;font-size:12px}.month-close-panel{margin:48px 0;padding:0;overflow:hidden}.month-close-panel>.management-panel-head{padding:27px 27px 0}.operations-panel{margin-top:18px}.operations-panel summary{display:flex;justify-content:space-between;align-items:center;cursor:pointer}.operations-panel summary>span:first-child{display:grid;gap:4px}.operations-panel summary strong{font:400 25px Georgia,"Noto Serif KR",serif}.bar-0{width:0}
@media(max-width:1300px){.executive-kpis{grid-template-columns:repeat(3,1fr)}.main-grid,.split-grid{grid-template-columns:1fr}.performance-row{grid-template-columns:60px 1fr 120px}.performance-flags{grid-column:2/-1}.control-panel{grid-template-columns:180px 1fr}}
@media(max-width:900px){.management-hero{grid-template-columns:1fr;padding:38px 30px}.period-control{width:100%}.three-grid{grid-template-columns:1fr}.cashflow-ribbon{grid-template-columns:1fr}.cash-operator{display:none}.cashflow-ribbon article{border-top:1px solid var(--line)}.cashflow-ribbon article:first-child{border-top:0}.cost-kpis{grid-template-columns:1fr}.executive-kpis{grid-template-columns:repeat(2,1fr)}}
@media(max-width:720px){.management-hero h1{letter-spacing:-2px}.trust-line{grid-template-columns:auto 1fr}.executive-kpis{grid-template-columns:1fr}.management-notice{align-items:flex-start;flex-direction:column}.performance-row{grid-template-columns:55px 1fr}.performance-values{grid-column:2;text-align:left;grid-template-columns:1fr 1fr}.performance-flags{grid-column:2}.chart-foot{flex-direction:column;gap:6px}.vat-equation{grid-template-columns:1fr}.vat-equation>b{display:none}.people-summary{grid-template-columns:1fr 1fr}.people-months>div{grid-template-columns:1fr 1fr}.control-panel{grid-template-columns:1fr}.confidence-ring{margin:auto}.expense-ranking>div{grid-template-columns:100px 1fr}.expense-ranking>div>strong{grid-column:2}.period-control{grid-template-columns:1fr}.management-panel{padding:21px}}
.confidence-ring.ring-0{background:conic-gradient(var(--green) 0 0%,#e5e8e1 0 100%)}.confidence-ring.ring-5{background:conic-gradient(var(--green) 0 5%,#e5e8e1 5% 100%)}.confidence-ring.ring-10{background:conic-gradient(var(--green) 0 10%,#e5e8e1 10% 100%)}.confidence-ring.ring-15{background:conic-gradient(var(--green) 0 15%,#e5e8e1 15% 100%)}.confidence-ring.ring-20{background:conic-gradient(var(--green) 0 20%,#e5e8e1 20% 100%)}.confidence-ring.ring-25{background:conic-gradient(var(--green) 0 25%,#e5e8e1 25% 100%)}.confidence-ring.ring-30{background:conic-gradient(var(--green) 0 30%,#e5e8e1 30% 100%)}.confidence-ring.ring-35{background:conic-gradient(var(--green) 0 35%,#e5e8e1 35% 100%)}.confidence-ring.ring-40{background:conic-gradient(var(--green) 0 40%,#e5e8e1 40% 100%)}.confidence-ring.ring-45{background:conic-gradient(var(--green) 0 45%,#e5e8e1 45% 100%)}.confidence-ring.ring-50{background:conic-gradient(var(--green) 0 50%,#e5e8e1 50% 100%)}.confidence-ring.ring-55{background:conic-gradient(var(--green) 0 55%,#e5e8e1 55% 100%)}.confidence-ring.ring-60{background:conic-gradient(var(--green) 0 60%,#e5e8e1 60% 100%)}.confidence-ring.ring-65{background:conic-gradient(var(--green) 0 65%,#e5e8e1 65% 100%)}.confidence-ring.ring-70{background:conic-gradient(var(--green) 0 70%,#e5e8e1 70% 100%)}.confidence-ring.ring-75{background:conic-gradient(var(--green) 0 75%,#e5e8e1 75% 100%)}.confidence-ring.ring-80{background:conic-gradient(var(--green) 0 80%,#e5e8e1 80% 100%)}.confidence-ring.ring-85{background:conic-gradient(var(--green) 0 85%,#e5e8e1 85% 100%)}.confidence-ring.ring-90{background:conic-gradient(var(--green) 0 90%,#e5e8e1 90% 100%)}.confidence-ring.ring-95{background:conic-gradient(var(--green) 0 95%,#e5e8e1 95% 100%)}.confidence-ring.ring-100{background:conic-gradient(var(--green) 0 100%,#e5e8e1 100% 100%)}
@media(max-width:1100px){.topbar{height:auto;flex-wrap:wrap;padding-top:13px;padding-bottom:0}.topbar nav{display:flex;order:3;flex:0 0 100%;overflow-x:auto;padding:2px 0 10px;scrollbar-width:thin}.topbar nav a{white-space:nowrap}.brand{flex:1}.user-menu{margin-left:auto}}

/* Menu economics */
.menu-hero{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:40px;align-items:end;background:linear-gradient(128deg,#1a2a22,#284d3d 72%,#557154);color:#fff;border-radius:24px;padding:48px 52px;box-shadow:0 24px 70px rgba(20,38,29,.16);position:relative;overflow:hidden}.menu-hero:after{content:"SKU";position:absolute;right:4%;bottom:-32px;font:italic 120px/1 Georgia,serif;color:rgba(220,233,112,.06);letter-spacing:-8px}.menu-hero>div{position:relative;z-index:1}.menu-hero .eyebrow{color:var(--lime)}.menu-hero h1{font:400 clamp(48px,6vw,78px)/.98 Georgia,"Noto Serif KR",serif;letter-spacing:-3px;margin:17px 0}.menu-hero p{max-width:790px;color:#c8d2cb;line-height:1.7;margin:0}.menu-source-stamp{min-width:190px;border-left:1px solid rgba(255,255,255,.2);padding-left:28px;display:grid;gap:5px}.menu-source-stamp span,.menu-source-stamp small{color:#b9c5bc}.menu-source-stamp strong{font:400 30px/1.1 Georgia,serif;color:var(--lime)}.menu-source-stamp.stale strong{color:#ffc89d}.menu-warning{display:flex;align-items:center;justify-content:space-between;gap:25px;background:#fff1e7;border:1px solid #efc8a8;border-radius:14px;padding:19px 22px;margin:18px 0 30px}.menu-warning div{display:grid;gap:5px}.menu-warning strong{color:#7f3e18}.menu-warning p{color:#725d4c;margin:0;font-size:13px}.menu-warning .button{white-space:nowrap}.menu-kpis{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:var(--line);border:1px solid var(--line);border-radius:16px;overflow:hidden;margin:18px 0 42px}.menu-kpis article{min-height:136px;background:#fff;padding:23px;display:flex;flex-direction:column;justify-content:space-between}.menu-kpis article>span{font-size:11px;font-weight:800;color:var(--muted)}.menu-kpis article>strong{font:400 34px/1 Georgia,"Noto Serif KR",serif}.menu-kpis article>small{color:var(--muted)}.warn-card{background:#fff6e9!important}.menu-grid{margin-top:0}.menu-category-bars,.menu-sales-bars{display:grid}.menu-category-bars>div,.menu-sales-bars>div{display:grid;grid-template-columns:minmax(150px,1.3fr) minmax(120px,2fr) 70px 45px;gap:12px;align-items:center;padding:10px 0;border-top:1px solid #edf0e9;font-size:12px}.menu-category-bars>div:first-child,.menu-sales-bars>div:first-child{border-top:0}.menu-category-bars strong,.menu-category-bars small,.menu-sales-bars strong{text-align:right}.menu-category-bars small{color:var(--muted)}.menu-control-card{background:#f6f7f3}.menu-ranking-panel{padding:0;overflow:hidden;margin:42px 0}.menu-ranking-panel>.management-panel-head{padding:27px 27px 0}.menu-table td:first-child{min-width:230px}.menu-table td:nth-child(2){min-width:160px}.menu-table .mini-meter{height:4px;width:80px;margin:6px 0 0 auto;background:#edf0e9;border-radius:8px;overflow:hidden}.mini-meter i{display:block;height:100%;background:var(--orange)}.danger-row{background:#fff0ec}.danger-row strong{color:var(--red)}.menu-sales-bars>div{grid-template-columns:minmax(220px,1.5fr) minmax(120px,1fr) 55px}.menu-sales-bars span{overflow:hidden;text-overflow:ellipsis;white-space:nowrap}.update-guide ol{list-style:none;counter-reset:menu-step;margin:0;padding:0;display:grid}.update-guide li{counter-increment:menu-step;position:relative;padding:15px 0 15px 46px;border-top:1px solid var(--line);display:grid;gap:4px}.update-guide li:first-child{border-top:0}.update-guide li:before{content:counter(menu-step);position:absolute;left:0;top:13px;display:grid;place-items:center;width:28px;height:28px;border-radius:50%;background:var(--green);color:#fff;font-weight:800}.update-guide li span{color:var(--muted);font-size:12px;line-height:1.45}.dashboard-menu-panel{margin:44px 0;background:linear-gradient(120deg,#fff,#f5f7ec)}.dashboard-menu-layout{display:grid;grid-template-columns:1.05fr 1.4fr;gap:28px}.dashboard-menu-kpis{display:grid;grid-template-columns:repeat(3,1fr);gap:8px}.dashboard-menu-kpis>div{background:#fff;border:1px solid var(--line);border-radius:10px;padding:15px;display:grid;gap:6px}.dashboard-menu-kpis span{color:var(--muted);font-size:10px;font-weight:800}.dashboard-menu-kpis strong{font:400 23px/1.1 Georgia,"Noto Serif KR",serif}.dashboard-menu-kpis small{color:var(--muted)}.dashboard-menu-kpis .warning-box{background:#fff1e7;border-color:#efc8a8}.dashboard-menu-risks{display:grid}.dashboard-menu-risks>div{display:grid;grid-template-columns:minmax(0,1fr) 60px 100px;gap:12px;align-items:center;padding:10px 0;border-top:1px solid var(--line);font-size:12px}.dashboard-menu-risks>div:first-child{border-top:0}.dashboard-menu-risks span{font-weight:800}.dashboard-menu-risks span small{display:block;color:var(--muted);font-weight:500;margin-top:3px}.dashboard-menu-risks strong,.dashboard-menu-risks em{text-align:right}.dashboard-menu-risks em{font-style:normal}.negative{color:var(--red)!important}.positive{color:var(--green)!important}
@media(max-width:1200px){.menu-kpis{grid-template-columns:repeat(2,1fr)}.dashboard-menu-layout{grid-template-columns:1fr}.dashboard-menu-kpis{grid-template-columns:repeat(3,1fr)}}
@media(max-width:800px){.menu-hero{grid-template-columns:1fr;padding:36px 28px}.menu-source-stamp{border-left:0;border-top:1px solid rgba(255,255,255,.2);padding:22px 0 0}.menu-warning{align-items:flex-start;flex-direction:column}.menu-kpis,.dashboard-menu-kpis{grid-template-columns:1fr}.menu-category-bars>div{grid-template-columns:1fr 1fr}.menu-category-bars>div>.expense-track{grid-column:1/-1}.dashboard-menu-risks>div{grid-template-columns:1fr auto}.dashboard-menu-risks em{grid-column:2}.menu-sales-bars>div{grid-template-columns:1fr 55px}.menu-sales-bars .expense-track{grid-column:1/-1}.menu-table{min-width:900px}}

/* Compact navigation and accurate current-page state */
.topbar nav>a.active,.nav-more>summary.active{background:#eef3c0;color:#263426;font-weight:800}.nav-more{position:relative}.nav-more>summary{list-style:none;padding:10px 13px;border-radius:8px;color:#42463f;font-size:14px;cursor:pointer;white-space:nowrap}.nav-more>summary::-webkit-details-marker{display:none}.nav-more>summary:after{content:"⌄";display:inline-block;margin-left:6px;color:var(--muted)}.nav-more[open]>summary{background:var(--paper)}.nav-more-menu{position:absolute;right:0;top:calc(100% + 9px);z-index:40;min-width:180px;padding:8px;background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:0 18px 50px rgba(22,27,20,.16);display:grid}.nav-more-menu a{padding:10px 12px!important;border-radius:7px}
@media(max-width:1100px){.topbar nav{justify-content:center;overflow:visible;scrollbar-width:none}}

/* CFO queue separation: owner questions vs source, evidence and analyst work */
.cfo-scoreboard{grid-template-columns:repeat(6,1fr)}.cfo-score{color:inherit;text-decoration:none}.cfo-score:hover{box-shadow:inset 0 0 0 2px rgba(37,70,49,.18)}.cfo-score.evidence{background:#edf3f4}.cfo-score.source{background:#fff6dc}.inbox-section,.source-queue-card,.evidence-queue-card,#analyst{scroll-margin-top:130px}.source-queue-card{margin:46px 0 18px;border-left:5px solid #d9a727}.source-queue-card .card-head p{max-width:790px}.evidence-queue-card{margin:18px 0}
@media(max-width:1200px){.cfo-scoreboard{grid-template-columns:repeat(3,1fr)}}
@media(max-width:720px){.cfo-scoreboard{grid-template-columns:1fr}}

/* Executive dashboard: compact context, prominent next actions */
.management-hero{gap:32px;padding:30px 38px;border-radius:20px}.management-hero:after{font-size:240px;bottom:-88px}.management-hero h1{font-size:clamp(42px,4vw,58px);letter-spacing:-2.5px;margin:11px 0 13px}.management-hero p{font-size:13px;line-height:1.55;max-width:820px}.trust-line{margin-top:18px}.period-control{width:340px;padding:14px}.executive-kpi{min-height:116px;padding:18px 20px}.executive-kpi strong{font-size:clamp(22px,1.8vw,29px)}.management-notice{margin:14px 0;padding:11px 16px;font-size:12px}.cfo-action-bar{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1px;background:var(--line);border:1px solid var(--line);border-radius:15px;overflow:hidden;margin:14px 0 34px}.cfo-action{background:#fff;padding:17px 19px;min-height:124px;display:grid;grid-template-columns:1fr auto;grid-template-rows:auto auto auto;gap:5px 12px;align-content:center}.cfo-action:hover{background:#f8faf1}.cfo-action.urgent{background:#fff0e9}.cfo-action>span{grid-column:1/-1;color:var(--muted);font-size:10px;font-weight:800;letter-spacing:.3px}.cfo-action>strong{font:400 30px/1.05 Georgia,"Noto Serif KR",serif}.cfo-action>small{align-self:end;text-align:right;color:var(--muted);font-size:11px}.cfo-action>em{grid-column:1/-1;color:var(--green);font-style:normal;font-size:11px;font-weight:800;margin-top:5px}
@media(max-width:1100px){.cfo-action-bar{grid-template-columns:repeat(2,1fr)}}
@media(max-width:900px){.management-hero{padding:28px}.period-control{width:100%}}
@media(max-width:720px){.topbar nav{justify-content:flex-start;overflow-x:auto;max-width:100%;min-width:0}.topbar nav>a,.topbar .nav-more{flex:0 0 auto}.cfo-action-bar{grid-template-columns:1fr}.cfo-action{min-height:108px}.management-hero h1{font-size:42px}.executive-kpi{min-height:105px}}

/* CFO Inbox: plain-language decisions with visible cash-flow context */
.transaction-preview{margin:20px 0;border:1px solid var(--line);border-radius:12px;overflow:hidden}.transaction-preview-head{display:flex;justify-content:space-between;gap:12px;padding:11px 14px;background:#f4f5f1;font-size:12px}.transaction-preview-head span{color:var(--muted)}.transaction-preview ul{list-style:none;margin:0;padding:0}.transaction-preview li{display:grid;grid-template-columns:92px 48px minmax(110px,auto) 1fr;align-items:center;gap:10px;padding:10px 14px;border-top:1px solid var(--line);font-size:12px}.transaction-preview li:first-child{border-top:0}.transaction-preview li>strong{text-align:right}.transaction-preview li>small{color:var(--muted);text-align:right}.cash-direction{font-size:10px;font-weight:900;border-radius:99px;padding:4px 6px;text-align:center}.cash-direction.in{background:#e5f3e5;color:#246136}.cash-direction.out{background:#fff0e6;color:#98501f}
.flow-context{margin:20px 0;border:1px solid #cad3c9;border-radius:13px;background:#f8faf6;overflow:hidden}.flow-context>summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;align-items:center;gap:14px;padding:15px 16px}.flow-context>summary::-webkit-details-marker{display:none}.flow-context>summary span{display:grid;gap:3px}.flow-context>summary small{font-size:11px;color:var(--muted);font-weight:400}.flow-context>summary>b{font-size:11px;color:#96521f;background:#fff0df;padding:7px 9px;border-radius:99px}.flow-match-list{display:flex;flex-wrap:wrap;gap:7px;padding:0 16px 12px}.flow-match-list span{background:#eaf3d0;color:#34452d;border-radius:8px;padding:8px 10px;font-size:11px}.flow-summary{display:flex;flex-wrap:wrap;gap:7px;padding:11px 16px;border-top:1px solid #dfe5dc;border-bottom:1px solid #dfe5dc;background:#f0f4ed}.flow-summary span{font-size:10px;color:var(--muted);font-weight:700}.flow-timeline{list-style:none;margin:0;padding:0 16px}.flow-timeline li{display:grid;grid-template-columns:82px minmax(120px,1fr) 110px 105px;gap:10px;align-items:center;padding:9px 0;border-top:1px solid #e2e6df;font-size:11px}.flow-timeline li:first-child{border-top:0}.flow-timeline li.current{margin:0 -9px;padding:9px;background:#fff7e6;border-radius:8px}.flow-timeline li.matched time:after{content:" 연결";color:#4d742d;font-weight:800}.flow-timeline li b{text-align:right}.flow-timeline li b.in{color:#246136}.flow-timeline li b.out{color:#a45321}.flow-timeline li small{color:var(--muted);text-align:right}.flow-caution{margin:0;padding:10px 16px 14px;color:var(--muted);font-size:10px;line-height:1.5}
.cfo-year-filter{display:flex;align-items:flex-end;gap:7px;margin:0 0 14px}.cfo-year-filter label{display:grid;gap:4px;color:#aebbb2;font-size:10px;font-weight:800}.cfo-year-filter select{min-width:125px;background:#26342c;color:#fff;border:1px solid rgba(255,255,255,.2);border-radius:8px;padding:8px}.cfo-year-filter button{appearance:none;background:var(--lime);color:#263426;border:0;border-radius:8px;padding:9px 12px;font-size:11px;font-weight:900;cursor:pointer}.context-choice-panel{justify-content:flex-start}.choice-intro h4{font:400 27px/1.18 Georgia,"Noto Serif KR",serif;margin:6px 0 7px}.choice-intro p{margin:0;color:var(--muted);font-size:12px;line-height:1.55}.quick-choice-grid{display:grid;gap:9px}.quick-choice-grid form{margin:0}.context-choice{appearance:none;width:100%;border:1px solid #ccd2c9;border-radius:11px;background:#fff;padding:14px 15px;text-align:left;display:grid;gap:4px;cursor:pointer;color:var(--ink);transition:.16s ease}.context-choice:hover{transform:translateY(-1px);border-color:var(--green);box-shadow:0 8px 22px rgba(31,58,39,.09)}.context-choice strong{font-size:13px}.context-choice small{color:var(--muted);font-size:10px}.context-choice.owner{border-left:4px solid #d48a55}.context-choice.bridge{border-left:4px solid #90a95a}.context-choice.transfer{border-left:4px solid #6f98a2}.account-choice{border:1px solid var(--line);border-radius:11px;background:#fff}.account-choice>summary{cursor:pointer;list-style:none;padding:13px 14px;display:grid;gap:3px}.account-choice>summary::-webkit-details-marker{display:none}.account-choice>summary strong{font-size:12px}.account-choice>summary small{font-size:10px;color:var(--muted)}.account-choice form{display:grid;gap:9px;padding:0 13px 13px}.operating-choice{background:#f4f7e9}.advanced-choice{background:#f5f5f3}.analysis-request{font-size:11px;color:var(--green);font-weight:800;text-decoration:none;padding:4px 1px}.analysis-request:hover{text-decoration:underline}
@media(max-width:1100px){.flow-timeline li{grid-template-columns:80px minmax(110px,1fr) 105px}.flow-timeline li small{grid-column:2/-1;text-align:left}.transaction-preview li{grid-template-columns:82px 44px minmax(100px,auto)}}
@media(max-width:720px){.transaction-preview li{grid-template-columns:78px 42px 1fr}.transaction-preview li>small{grid-column:1/-1;text-align:left}.flow-context>summary{align-items:flex-start;flex-direction:column}.flow-timeline li{grid-template-columns:76px 1fr auto}.flow-timeline li small{grid-column:2/-1}.choice-intro h4{font-size:24px}}