:root{--brand:#33a3e9;--brand-d:#1f84c6;--bg:#f4f7fa;--line:#d5dde5;--plan:#fff8e1;--low:#fbd5d5;--ink:#1d2b36;--muted:#6b7a88}
*{box-sizing:border-box}
body{margin:0;font-family:"Yu Gothic UI","Meiryo UI","Hiragino Sans",sans-serif;font-size:14px;color:var(--ink);background:var(--bg)}
a{color:var(--brand-d)}
header.top{display:flex;align-items:center;gap:18px;background:#fff;border-bottom:3px solid var(--brand);padding:0 18px;position:sticky;top:0;z-index:30;flex-wrap:wrap}
.brand{font-weight:700;font-size:16px;color:var(--brand-d);padding:10px 0}
.brand small{display:block;font-weight:400;font-size:11px;color:var(--muted)}
nav{display:flex;gap:2px;flex:1;flex-wrap:wrap}
nav a{padding:14px 12px;text-decoration:none;color:var(--ink);border-bottom:3px solid transparent;margin-bottom:-3px;font-weight:600;font-size:13px}
nav a:hover{background:#eef7fd}nav a.on{color:var(--brand-d);border-bottom-color:var(--brand-d)}
.user{display:flex;align-items:center;gap:10px;font-size:12px}
main{padding:16px 18px 40px;max-width:100%}
h2{margin:6px 0 8px;font-size:18px}h3{margin:22px 0 8px}
.muted{color:var(--muted)}.center{text-align:center}.hint{color:var(--muted);font-size:12px;margin:8px 0}
.flash{padding:9px 14px;border-radius:6px;margin-bottom:12px}.flash.ok{background:#e3f5e6;color:#1b6a2c}.flash.error{background:#fde8e8;color:#a12020}
.card{background:#fff;border:1px solid var(--line);border-radius:8px;padding:14px 16px;margin:10px 0}
.narrow{max-width:520px}
.stack label,.card label{display:block;font-size:12px;color:var(--muted);margin-bottom:10px}
input,select,button{font:inherit}
input[type=text],input[type=number],input[type=password],input[type=month],input[type=date],select,input:not([type]){border:1px solid var(--line);border-radius:5px;padding:6px 8px;background:#fff;color:var(--ink)}
.stack input,.card.narrow input,dialog input[type=text],dialog input[type=date],dialog select{width:100%;display:block;margin-top:3px}
.btn{display:inline-block;border:1px solid var(--line);background:#fff;color:var(--ink);padding:6px 12px;border-radius:5px;cursor:pointer;text-decoration:none;font-size:13px}
.btn:hover{background:#eef7fd}.btn.primary{background:var(--brand);border-color:var(--brand);color:#fff}.btn.primary:hover{background:var(--brand-d)}
.btn.danger{color:#b42318;border-color:#e6b3ae}.btn.ghost{background:transparent}.btn.sm{padding:3px 8px;font-size:12px}.btn.wide{width:100%;padding:9px}
.inline{display:inline-flex;gap:6px;align-items:center;margin:0}.inline.wrap{flex-wrap:wrap}
.toolbar{display:flex;gap:8px;align-items:center;flex-wrap:wrap;margin-bottom:8px}.sp{flex:1}
.chk{display:inline-flex!important;align-items:center;gap:4px;margin:0!important;color:var(--ink)!important;font-size:13px!important}
.legend{font-size:12px;color:var(--muted);margin:4px 0 8px}
.sw{display:inline-block;width:12px;height:12px;border:1px solid var(--line);vertical-align:-2px;margin-right:2px}.sw.plan{background:var(--plan)}.sw.act{background:#fff}.sw.low{background:var(--low)}
.scroll{overflow:auto;max-height:calc(100vh - 230px);border:1px solid var(--line);border-radius:8px;background:#fff}
table.grid{border-collapse:separate;border-spacing:0;width:100%;font-size:13px;font-variant-numeric:tabular-nums}
.grid th,.grid td{border-bottom:1px solid #e6ebf0;border-right:1px solid #eef1f4;padding:5px 8px;white-space:nowrap}
.grid thead th{background:var(--brand);color:#fff;position:sticky;top:0;z-index:5;text-align:center;font-weight:600}
.grid th.lbl,.grid td.lbl{text-align:left}
table.grid:not(.list):not(.daily) td.lbl,table.grid:not(.list):not(.daily) th.lbl{position:sticky;left:0;background:#fff;z-index:4;min-width:260px;border-right:2px solid var(--line)}
table.grid:not(.list):not(.daily) thead th.lbl{background:var(--brand);z-index:6}
.grid td.num{text-align:right}.grid td.indent{padding-left:22px}
.grid td.neg,.neg{color:#c62828}
.grid td.plan{background:var(--plan)}
.grid td.cell{cursor:pointer}.grid td.cell:hover{outline:2px solid var(--brand);outline-offset:-2px}
.grid tr.sec td{background:#d6ecfa;font-weight:700;color:#14506f}
.grid tr.grp td{background:#eef6fc;font-weight:600}
.grid tr.sub td{background:#f5f5f5;font-weight:600}
.grid tr.net td{background:#e8f1f8;font-weight:700}
.grid tr.bal td{background:#e9f5e7;font-weight:600}.grid tr.strong td{font-weight:700}
.grid tr.act td{background:#fffde7}
.grid td.low,.grid tr.bal td.low{background:var(--low)!important;color:#a12020;font-weight:700}
.grid td.tot{font-weight:600;background:#fafafa}
.grid tr.sec td.lbl,.grid tr.grp td.lbl{position:static}
.grid input.bal{width:104px;text-align:right;border:1px solid #e0d98a;background:#fffde7;padding:3px 5px}
a.mini{color:#fff;font-size:11px;opacity:.9}
.chartbox{padding:8px 10px}#chart svg{width:100%;height:170px;display:block}
.stats{display:flex;gap:10px;flex-wrap:wrap;margin:6px 0}
.stat{background:#fff;border:1px solid var(--line);border-radius:8px;padding:8px 14px;min-width:150px}.stat span{display:block;font-size:11px;color:var(--muted)}.stat b{font-size:18px}.stat small{margin-left:6px;color:var(--muted)}
.stat.lowstat{background:var(--low);border-color:#e7a3a3}
.daily td.items{white-space:normal;min-width:420px;line-height:1.9}
.daily tr.sat td{background:#f1f8fd}.daily tr.sun td{background:#fdf1f1}.daily tr.today td{box-shadow:inset 0 2px 0 var(--brand),inset 0 -2px 0 var(--brand)}
.daily td.strong{font-weight:700}
.chip{display:inline-block;border:1px solid var(--line);border-radius:12px;padding:0 9px;margin:1px 3px 1px 0;font-size:12px;background:#fff}
.chip.in{border-color:#9bd0f3;color:#14506f}.chip.out{border-color:#f0b9b9;color:#8a2a2a}.chip.plan{background:var(--plan)}.chip.rule{font-style:italic}
.chip[data-entry]{cursor:pointer}.chip[data-entry]:hover{box-shadow:0 0 0 2px var(--brand)}
.tag{padding:1px 8px;border-radius:10px;font-size:12px}.tag.plan{background:var(--plan);border:1px solid #ecd98a}.tag.actual{background:#e6f4ea;border:1px solid #a6d4b0}
.list td,.list th{white-space:nowrap}.list tr.off td{color:#9aa6b2}.list .nowrap{white-space:nowrap}.small{font-size:12px}
.formgrid{display:grid;grid-template-columns:repeat(auto-fill,minmax(210px,1fr));gap:4px 14px;align-items:end}
.formgrid input,.formgrid select{width:100%;display:block;margin-top:3px}.formgrid .wide2{grid-column:span 2}.formgrid .actions{display:flex;gap:8px;padding-bottom:10px}
.login{max-width:360px;margin:9vh auto;background:#fff;padding:26px;border-radius:10px;border-top:4px solid var(--brand);box-shadow:0 6px 24px rgba(0,0,0,.08)}
.login h1{font-size:20px;margin:0 0 4px;color:var(--brand-d)}.login label{display:block;font-size:12px;color:var(--muted);margin:12px 0}.login input{width:100%;display:block;margin-top:3px;padding:9px}
dialog{border:0;border-radius:10px;padding:18px 20px;width:min(520px,94vw);box-shadow:0 10px 40px rgba(0,0,0,.25)}
dialog::backdrop{background:rgba(20,40,60,.4)}dialog h3{margin:0 0 12px;font-size:16px}dialog label{display:block;font-size:12px;color:var(--muted);margin-bottom:10px}
dialog .row{display:grid;grid-template-columns:1fr 1fr;gap:12px}dialog .actions{display:flex;gap:8px;margin-top:12px;align-items:center}.err{color:#b42318;min-height:1.2em;margin:4px 0;font-size:13px}
#cellList .item{display:flex;gap:8px;align-items:center;padding:6px 8px;border:1px solid var(--line);border-radius:6px;margin-bottom:6px}
#cellList .item.rule{background:#fafafa;font-style:italic;cursor:default}#cellList .item:not(.rule){cursor:pointer}#cellList .item:not(.rule):hover{border-color:var(--brand)}
#cellList .amt{margin-left:auto;font-weight:600}
@media (max-width:720px){main{padding:10px}nav a{padding:10px 8px}}
@media print{header.top,.toolbar,.hint,dialog{display:none!important}.scroll{max-height:none;overflow:visible;border:0}body{background:#fff}}
.helpbtn{background:var(--brand)!important;border-color:var(--brand)!important;color:#fff!important;font-weight:600}
.help{display:grid;grid-template-columns:230px minmax(0,860px);gap:20px;align-items:start}
.help .toc{position:sticky;top:76px;display:flex;flex-direction:column;gap:2px;font-size:13px}.help .toc a{text-decoration:none;padding:4px 6px;border-radius:4px;color:var(--ink)}.help .toc a:hover{background:#eef7fd}
.help article{background:#fff;border:1px solid var(--line);border-radius:8px;padding:6px 22px 18px;line-height:1.75}
.help h1{font-size:20px;color:var(--brand-d)}.help h2{font-size:16px;border-left:4px solid var(--brand);padding-left:8px;margin-top:26px}
.help section{scroll-margin-top:70px}.help code{background:#eef2f6;padding:1px 5px;border-radius:3px}
.help td,.help th{white-space:normal!important;vertical-align:top}.help table th{background:#eef6fc;color:var(--ink);position:static;text-align:left;width:9em}
.help table.list thead th{background:var(--brand);color:#fff;width:auto}.help dt{font-weight:700;margin-top:10px}.help dd{margin:2px 0 0 1em}
@media (max-width:900px){.help{grid-template-columns:1fr}.help .toc{position:static}}
@media print{.help{display:block}.help .toc{display:none}}