.topnav{position:fixed;top:0;left:0;right:0;height:var(--nav-height);background:var(--bg-nav);border-bottom:1px solid var(--border);display:flex;align-items:center;gap:0;z-index:var(--z-sticky);padding:0;box-shadow:0 1px 4px #0006}.topnav-brand{display:flex;align-items:center;gap:6px;padding:0 var(--space-4);min-width:140px;height:100%;border-right:1px solid var(--border);flex-shrink:0}.brand-logo{font-size:13px;font-weight:var(--font-bold);color:var(--accent);background:var(--accent-dim);border:1px solid var(--accent);border-radius:var(--radius-sm);padding:1px 5px;line-height:1.3;letter-spacing:.04em;flex-shrink:0}.brand-name{font-size:var(--text-sm);font-weight:var(--font-bold);color:var(--text-primary);letter-spacing:-.01em}.topnav-links{display:flex;align-items:center;height:100%;flex:1;overflow-x:auto;scroll-behavior:smooth}.topnav-links::-webkit-scrollbar{height:0}.nav-link{display:inline-flex;align-items:center;gap:5px;padding:0 var(--space-3);height:100%;font-size:var(--text-xs);font-weight:var(--font-medium);color:var(--text-secondary);text-decoration:none;border-bottom:2px solid transparent;white-space:nowrap;transition:color var(--ease-fast),border-color var(--ease-fast),background var(--ease-fast)}.nav-link:hover{color:var(--text-primary);background:#ffffff0a}.nav-link.active{color:var(--accent);border-bottom-color:var(--accent)}.nav-icon{font-size:12px;line-height:1}.nav-label{line-height:1}.topnav-right{display:flex;align-items:center;gap:var(--space-1);padding:0 var(--space-3);height:100%;border-left:1px solid var(--border);flex-shrink:0}.nav-icon-btn{width:28px;height:28px;display:inline-flex;align-items:center;justify-content:center;border:none;background:transparent;color:var(--text-secondary);border-radius:var(--radius-sm);cursor:pointer;font-size:14px;transition:all var(--ease-fast)}.nav-icon-btn:hover{background:var(--bg-hover);color:var(--text-primary)}.nav-user{display:flex;align-items:center;gap:var(--space-2)}.user-avatar{width:24px;height:24px;border-radius:50%;background:var(--blue);color:var(--text-inverse);font-size:11px;font-weight:var(--font-bold);display:inline-flex;align-items:center;justify-content:center;flex-shrink:0}.user-name{font-size:var(--text-xs);color:var(--text-secondary);max-width:80px;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}[data-theme=light] .topnav{background:var(--bg-nav)}[data-theme=light] .topnav .nav-link{color:#ffffffb3}[data-theme=light] .topnav .nav-link:hover{color:#fff;background:#ffffff1a}[data-theme=light] .topnav .nav-link.active{color:#fff;border-bottom-color:var(--accent)}[data-theme=light] .topnav .nav-icon-btn{color:#ffffffb3}[data-theme=light] .topnav .nav-icon-btn:hover{background:#ffffff1a;color:#fff}[data-theme=light] .topnav .user-name{color:#fffc}[data-theme=light] .topnav .brand-name{color:#fff}[data-theme=light] .topnav .brand-logo{color:var(--accent)}[data-theme=light] .topnav{border-bottom-color:#0003}@media(max-width:768px){.topnav-brand{min-width:auto;padding:0 var(--space-2) 0 var(--space-3);gap:0}.brand-name{display:none}.topnav-links{overflow-x:auto;-webkit-overflow-scrolling:touch;scrollbar-width:none}.topnav-links::-webkit-scrollbar{display:none}.nav-link{padding:0 var(--space-2);flex-direction:column;gap:2px;font-size:10px;min-width:48px;justify-content:center}.nav-icon{font-size:16px}.nav-label{font-size:9px;line-height:1}.topnav-right{padding:0 var(--space-2);gap:2px}.user-name{display:none}.nav-icon-btn{width:32px;height:32px}}.bottom-nav{display:none;position:fixed;bottom:0;left:0;right:0;height:var(--bottom-nav-height, 56px);background:var(--bg-nav);border-top:1px solid var(--border);z-index:var(--z-sticky);padding-bottom:env(safe-area-inset-bottom,0px);box-shadow:0 -1px 8px #0006}.bottom-nav-item{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:2px;flex:1;height:100%;text-decoration:none;color:var(--text-muted);transition:color var(--ease-fast);-webkit-tap-highlight-color:transparent;min-width:0}.bottom-nav-item:hover,.bottom-nav-item.active{color:var(--accent)}.bottom-nav-item.active .bottom-nav-icon{transform:scale(1.15)}.bottom-nav-icon{font-size:20px;line-height:1;transition:transform var(--ease-fast)}.bottom-nav-label{font-size:10px;font-weight:var(--font-medium);white-space:nowrap;overflow:hidden;text-overflow:ellipsis;max-width:100%}[data-theme=light] .bottom-nav{background:var(--bg-nav)}[data-theme=light] .bottom-nav-item{color:#ffffff8c}[data-theme=light] .bottom-nav-item.active{color:#fff}.logpanel-overlay{position:fixed;top:0;right:0;bottom:0;left:0;background:#00000059;z-index:var(--z-overlay)}.logpanel{position:fixed;top:0;right:0;bottom:0;width:420px;max-width:90vw;background:var(--bg-surface);border-left:1px 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var(--accent-dim);flex-shrink:0;margin-top:4px}.tl-line{width:2px;flex:1;background:var(--border);margin:4px 0;opacity:.5}.tl-content{flex:1;padding-bottom:var(--space-3);min-width:0}.tl-dt{font-size:11px;color:var(--text-muted);font-family:var(--font-mono);margin-bottom:2px}.tl-label{font-size:var(--text-sm);font-weight:var(--font-semibold);color:var(--text-primary)}.tl-meta{font-size:11px;color:var(--text-secondary);margin-top:2px}.tl-memo{font-size:11px;color:var(--text-secondary);background:var(--bg-card);border:1px solid var(--border-light);border-radius:var(--radius-sm);padding:var(--space-1) var(--space-2);margin-top:var(--space-1);white-space:pre-wrap;line-height:1.4}@media(max-width:768px){.logpanel{width:100%;max-width:100%}}.chat-close-btn{font-size:12px;padding:2px 8px;color:var(--text-secondary);border:1px solid 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var(--space-3);background:var(--bg-elevated);border:1px solid var(--border);border-radius:var(--radius-lg);box-shadow:var(--shadow-lg);min-width:240px;max-width:340px;font-size:var(--text-sm);animation:slideInRight .18s ease both}.toast-success{border-left:3px solid var(--green)}.toast-error{border-left:3px solid var(--red)}.toast-warning{border-left:3px solid var(--amber)}.toast-info{border-left:3px solid var(--blue)}.upload-zone{border:2px dashed var(--border);border-radius:var(--radius-lg);padding:var(--space-8) var(--space-6);text-align:center;cursor:pointer;transition:all var(--ease-fast);min-height:100px;display:flex;align-items:center;justify-content:center}.upload-zone:hover{border-color:var(--blue);background:var(--blue-tint-008)}.section-header{display:flex;align-items:center;justify-content:space-between;margin-bottom:var(--space-4)}.section-title{font-size:var(--text-lg);font-weight:var(--font-semibold);color:var(--text-primary);display:flex;align-items:center;gap:var(--space-2)}.grid-2{display:grid;grid-template-columns:repeat(2,1fr);gap:var(--space-3)}.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--space-3)}.grid-4{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--space-3)}@media(max-width:1100px){.grid-4{grid-template-columns:repeat(2,1fr)}}@media(max-width:640px){.grid-2,.grid-3,.grid-4{grid-template-columns:1fr}}.empty-state{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:var(--space-3);padding:var(--space-10) 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0}@keyframes fadeIn{0%{opacity:0}to{opacity:1}}@keyframes slideUp{0%{opacity:0;transform:translateY(12px)}to{opacity:1;transform:none}}@keyframes slideInRight{0%{opacity:0;transform:translate(16px)}to{opacity:1;transform:none}}@keyframes spin{to{transform:rotate(360deg)}}@keyframes shimmer{0%{background-position:200% 0}to{background-position:-200% 0}}@media(max-width:768px){.topnav{display:none!important}.bottom-nav{display:flex!important}.app-body{margin-top:0;padding-bottom:calc(var(--bottom-nav-height, 56px) + env(safe-area-inset-bottom,0px))}.page-content{padding:var(--space-3) var(--space-3)}.page-toolbar{padding:0 var(--space-3);height:auto;min-height:40px;flex-wrap:wrap;gap:var(--space-1);row-gap:var(--space-2);padding-top:var(--space-2);padding-bottom:var(--space-2)}.filter-bar{padding:var(--space-2) var(--space-3)}.sub-tabs{padding:0 var(--space-3);overflow-x:auto}.sub-tab{padding:var(--space-2) var(--space-3);font-size:12px}.grid-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch}.btn-sm{min-height:32px}.btn-md{min-height:36px}.btn-lg{min-height:44px}.row-action-btn{width:32px;height:32px;font-size:14px}.toast-container{bottom:calc(64px + env(safe-area-inset-bottom,0px));right:var(--space-3);left:var(--space-3)}.toast{max-width:100%;min-width:unset}.modal-overlay{padding:var(--space-3);align-items:flex-end}.modal{max-width:100%;max-height:85vh;border-radius:var(--radius-xl) var(--radius-xl) var(--radius-sm) var(--radius-sm)}.grid-4,.grid-3{grid-template-columns:repeat(2,1fr)!important;gap:var(--space-2)}.settings-row{grid-template-columns:1fr!important}.app-body--split{flex-direction:column}.chat-panel{position:fixed!important;left:0;right:0;bottom:0;top:auto!important;height:50vh;width:100%!important;max-width:100%!important;min-width:0!important;z-index:var(--z-overlay);border-top:1px solid var(--border);border-right:none!important;border-radius:var(--radius-xl) var(--radius-xl) 0 0;box-shadow:0 -4px 20px #0000004d;transform:translateY(100%);transition:transform .3s cubic-bezier(.4,0,.2,1)}.chat-panel.mobile-open{transform:translateY(0)}.chat-resize-handle{display:none!important}.mobile-chat-fab{position:fixed;right:var(--space-4);bottom:var(--space-4);width:48px;height:48px;border-radius:50%;border:none;background:var(--accent);color:var(--text-inverse);font-size:14px;font-weight:var(--font-bold);cursor:pointer;z-index:calc(var(--z-overlay) + 1);display:flex;align-items:center;justify-content:center;box-shadow:0 4px 12px #00000059;transition:background var(--ease-fast),transform var(--ease-fast)}.mobile-chat-fab:active{transform:scale(.92)}.mobile-chat-fab.active{background:var(--bg-card);color:var(--text-primary);border:1px solid var(--border)}}@media(max-width:480px){.grid-4,.grid-3,.grid-2{grid-template-columns:1fr!important}.stat-card{padding:var(--space-3)}.stat-value{font-size:var(--text-lg)}}.tax-form-table 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