:root{
  --rcbs-red:#c8102e;
  --rcbs-blue:#3e6f9f;
  --ink:#1f2937;
  --muted:#6b7280;
  --line:#d7dde5;
  --panel:#ffffff;
  --bg:#f3f5f7;
}
*{box-sizing:border-box}
body{margin:0;background:var(--bg);color:var(--ink);font-family:Arial,Helvetica,sans-serif}
.app-header{display:flex;align-items:center;gap:28px;padding:22px max(24px,calc((100vw - 1180px)/2));background:#fff;border-bottom:4px solid var(--rcbs-red)}
.app-header img{width:360px;max-width:40vw}
.app-header h1{margin:0;color:var(--rcbs-blue);font-size:26px}
.app-header p{margin:6px 0 0;color:var(--muted)}
main{max-width:1180px;margin:24px auto 60px;padding:0 18px}
.card{background:var(--panel);border:1px solid var(--line);border-radius:10px;padding:22px;margin-bottom:20px;box-shadow:0 3px 12px rgba(0,0,0,.05)}
h2{color:var(--rcbs-blue);margin:0 0 18px}
h3{color:var(--rcbs-blue)}
.grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.grid.one{grid-template-columns:1fr}
label{display:block;font-weight:600}
input[type=text],input[type=date],select,textarea{width:100%;margin-top:6px;border:1px solid #b9c2cd;border-radius:6px;padding:10px;font:inherit;background:#fff}
textarea{resize:vertical}
.optional{margin-top:18px;padding:14px;background:#f7f9fb;border:1px solid var(--line);border-radius:8px}
.optional label,.inline-options label,.cert-list label{display:inline-block;margin:9px 18px 6px 0;font-weight:500}
.actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:18px}
button{border:1px solid #9ba7b5;background:#fff;border-radius:7px;padding:10px 15px;font-weight:700;cursor:pointer}
button.primary{background:var(--rcbs-blue);color:#fff;border-color:var(--rcbs-blue)}
button:hover{filter:brightness(.97)}
.hidden{display:none!important}
.summary{display:grid;grid-template-columns:180px 1fr;gap:18px;align-items:center}
.summary strong{font-size:32px;color:var(--rcbs-blue);display:block}
progress{width:100%;height:22px}
.summary small{grid-column:2}
.document-meta{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}
.rule{margin:18px 0 0;padding:12px;border-left:4px solid var(--rcbs-red);background:#fafafa}
.module{background:#fff;border:1px solid var(--line);border-radius:10px;margin-bottom:20px;overflow:visible}
.module h2{padding:16px 18px;margin:0;background:var(--rcbs-blue);color:#fff;border-radius:9px 9px 0 0}
table{border-collapse:collapse;width:100%}
th,td{border:1px solid var(--line);padding:10px;vertical-align:top}
th{background:#eef2f6;text-align:left}
th.center,td.center{text-align:center;width:90px}
td.comments{width:36%}
td.comments textarea{min-height:42px;margin:0}
.status-box{width:22px;height:22px}
.row-incomplete{background:#fff8e6}
.row-conflict{background:#ffe9e9}
.cert-list label{display:block}
.inline-options{margin:12px 0}
@media(max-width:760px){
  .app-header{display:block;text-align:center}
  .app-header img{max-width:90%;width:340px}
  .app-header h1{font-size:21px;margin-top:16px}
  .grid,.document-meta,.summary{grid-template-columns:1fr}
  .summary small{grid-column:1}
  th.center,td.center{width:65px}
}
@media print{
  body{background:#fff}
  .no-print{display:none!important}
  .app-header{padding:8px 0 14px;border-bottom:2px solid #000}
  .app-header img{width:280px}
  .app-header h1{font-size:20px}
  main{max-width:none;margin:0;padding:0}
  .card,.module{box-shadow:none;border-radius:0;break-inside:avoid}
  .module{page-break-before:auto}
  textarea,input,select{border:0;padding:0;background:transparent}
  .row-incomplete,.row-conflict{background:#fff}
}


/* Version 1.1 usability improvements */
#summaryCard{
  position:sticky;
  top:0;
  z-index:30;
  border:2px solid var(--rcbs-blue);
  box-shadow:0 6px 18px rgba(0,0,0,.12);
}
.module thead{
  position:sticky;
  top:var(--sticky-offset, 92px);
  z-index:20;
}
.module thead th{
  background:#eef2f6;
  box-shadow:0 2px 0 var(--line);
}
.saved-notice{
  margin-top:16px;
  padding:12px 14px;
  border:1px solid #b8c8da;
  border-left:4px solid var(--rcbs-blue);
  background:#f4f8fc;
  border-radius:7px;
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:12px;
}
.saved-notice button{white-space:nowrap}
.save-help{margin:10px 0 0;color:var(--muted);font-size:13px}
@media(max-width:760px){
  .saved-notice{display:block}
  .saved-notice button{margin-top:10px}
  .module thead{top:var(--sticky-offset, 112px)}
}
@media print{
  #summaryCard,.module thead{position:static!important}
  .saved-notice,.save-help{display:none!important}
}

.module table{
  overflow:visible;
}
.module thead th:first-child{border-left:1px solid var(--line)}
.module thead th:last-child{border-right:1px solid var(--line)}


/* Version 1.2: Financial Statement Preparation module and progress dashboard */
.progress-dashboard{
  display:block;
}
.progress-row{
  display:grid;
  grid-template-columns:260px 1fr;
  align-items:center;
  gap:20px;
  padding:10px 0;
  border-top:1px solid var(--line);
}
.progress-row:first-child{
  border-top:0;
}
.progress-row span{
  display:block;
  font-weight:700;
  color:var(--ink);
}
.progress-row strong{
  display:block;
  margin-top:2px;
  font-size:28px;
  color:var(--rcbs-blue);
}
.progress-row progress{
  width:100%;
  height:20px;
}
.progress-row small{
  display:block;
  margin-top:5px;
  color:var(--muted);
}
.module[data-category="financial"] h2{
  background:var(--rcbs-red);
}
@media(max-width:760px){
  .progress-row{
    grid-template-columns:1fr;
    gap:8px;
  }
}

/* Version 1.3: Optional Schedule K-1 verification and controlled document footer */
.module[data-category="k1"] h2{
  background:#6b4f8a;
}
.controlled-footer{
  max-width:1180px;
  margin:0 auto 24px;
  padding:12px 18px;
  display:flex;
  justify-content:space-between;
  gap:16px;
  color:var(--muted);
  font-size:12px;
  border-top:1px solid var(--line);
}
@media(max-width:760px){
  .controlled-footer{
    display:block;
    text-align:center;
  }
  .controlled-footer span{display:block;margin:4px 0}
}
@media print{
  .controlled-footer{
    max-width:none;
    margin:12px 0 0;
    padding:8px 0 0;
    color:#000;
    border-top:1px solid #000;
    font-size:9pt;
    break-inside:avoid;
  }
}