@import url(https://fonts.googleapis.com/css2?family=Inter:wght@400;500;600;700&family=Lora:wght@500;700&display=swap);.cheat-sheet-card,body{background-color:var(--color-background)}.cheat-sheet-card,.page-container{padding:calc(var(--spacing-unit) * 6)}#top-nav,header{margin-bottom:3rem}.btn,.custom-table th,.gain,.loss{font-weight:600}.timeline,.timeline-item,header{position:relative}.status-box h4,.timeline-content h5,body{font-family:var(--font-sans)}#sidebar-open-btn svg,.cheat-sheet-card .icon{width:1.5rem;height:1.5rem}#toc-list a,.btn,a{text-decoration:none}:root{--font-sans:'Inter',system-ui,sans-serif;--font-serif:'Lora',serif;--color-text-primary:#18181b;--color-text-secondary:#52525b;--color-text-muted:#71717a;--color-background:#ffffff;--color-surface:#f4f4f5;--color-border:#e4e4e7;--color-primary:#4f46e5;--color-primary-hover:#4338ca;--color-primary-light:#eef2ff;--color-gain:#16a34a;--color-loss:#dc2626;--spacing-unit:0.25rem;--radius-md:0.5rem;--radius-lg:0.75rem;--content-width:90rem;--shadow-sm:0 1px 2px 0 rgb(0 0 0 / 0.05);--shadow-md:0 4px 6px -1px rgb(0 0 0 / 0.07),0 2px 4px -2px rgb(0 0 0 / 0.07);--shadow-lg:0 10px 15px -3px rgb(0 0 0 / 0.08),0 4px 6px -4px rgb(0 0 0 / 0.08);--transition-std:200ms ease-in-out;--sidebar-width:300px;--sidebar-transition-speed:0.3s}html[data-theme=dark]{--color-text-primary:#f4f4f5;--color-text-secondary:#a1a1aa;--color-text-muted:#71717a;--color-background:#18181b;--color-surface:#27272a;--color-border:#3f3f46;--color-primary:#818cf8;--color-primary-hover:#a78bfa;--color-primary-light:#312e81}*,::after,::before{box-sizing:border-box;margin:0}#top-nav .nav-container,.page-container{max-width:var(--content-width);margin:0 auto}html{scroll-behavior:smooth}body{color:var(--color-text-secondary);line-height:1.65;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;overflow-x:hidden}.formula-display,.owens-box,h1,h2,h3,h4{font-family:var(--font-serif)}h1,h2,h3,h4{color:var(--color-text-primary);font-weight:700;line-height:1.3}h1{font-size:clamp(2.25rem, 5vw, 3rem)}h2.section-header{margin-top:3rem;font-size:clamp(1.5rem, 4vw, 1.75rem);border-bottom:1px solid var(--color-border);padding-bottom:calc(var(--spacing-unit) * 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.nav-link,.btn,.owens-box,.theme-toggle{transition:all var(--transition-std)}.cheat-sheet-card .card-title{padding-bottom:calc(var(--spacing-unit) * 4);border-bottom:1px solid var(--color-border);display:flex;align-items:center;gap:calc(var(--spacing-unit) * 3)}.cheat-sheet-card .card-subtitle{font-weight:600;font-family:var(--font-sans);color:var(--color-text-primary)}.cheat-sheet-card .icon{color:var(--color-primary);flex-shrink:0}#sidebar-close-btn svg,.theme-toggle .icon{width:1.25rem;height:1.25rem}#sidebar-close-btn,#toc-list a,#top-nav .nav-link,.theme-toggle .icon{color:var(--color-text-secondary)}.cheat-sheet-card ol,.cheat-sheet-card ul{padding-left:calc(var(--spacing-unit) * 5)}.btn{display:inline-flex;align-items:center;gap:.5rem;font-size:.95rem;padding:calc(var(--spacing-unit) * 2.5) calc(var(--spacing-unit) * 5);border:1px solid transparent;border-radius:var(--radius-md);cursor:pointer}.btn-primary{background-color:var(--color-primary);color:#fff;border-color:var(--color-primary)}.btn-primary:hover{background-color:var(--color-primary-hover);border-color:var(--color-primary-hover);transform:translateY(-2px);box-shadow:var(--shadow-md)}.theme-toggle{background:var(--color-surface);border:1px solid var(--color-border);border-radius:999px;padding:.5rem;cursor:pointer;display:flex;align-items:center;justify-content:center}#toc-list a,.custom-table,.theme-toggle .sun-icon,html[data-theme=dark] .theme-toggle .moon-icon{display:block}.theme-toggle:hover{border-color:var(--color-text-secondary)}.theme-toggle .moon-icon,html[data-theme=dark] .theme-toggle .sun-icon{display:none}#top-nav{position:sticky;top:0;background-color:color-mix(in srgb,var(--color-background) 85%,transparent);backdrop-filter:blur(8px);z-index:50;border-bottom:1px solid var(--color-border);overflow-x:auto;white-space:nowrap}#top-nav .nav-container{display:flex;justify-content:center}#top-nav .nav-link{display:inline-block;padding:.85rem 1rem;font-size:.9rem;font-weight:500;border-bottom:3px solid transparent}#search-input,#sidebar-open-btn,#toc-list>li>a,#top-nav .nav-link:hover,.custom-table th{color:var(--color-text-primary)}#top-nav .nav-link:hover{background-color:var(--color-surface)}#top-nav .nav-link.active{color:var(--color-primary);border-bottom-color:var(--color-primary)}.custom-table{width:100%;border-collapse:collapse;font-size:.9rem;overflow-x:auto;-webkit-overflow-scrolling:touch;scrollbar-width:thin;scrollbar-color:var(--color-primary) var(--color-surface)}.custom-table::-webkit-scrollbar{height:8px}.custom-table::-webkit-scrollbar-thumb{background-color:var(--color-primary);border-radius:var(--radius-md)}.custom-table::-webkit-scrollbar-track{background-color:var(--color-surface)}.formula-display::-webkit-scrollbar{height:8px}.formula-display::-webkit-scrollbar-thumb{background-color:var(--color-primary);border-radius:var(--radius-md)}.custom-table th,.formula-display{background-color:var(--color-surface)}.formula-display::-webkit-scrollbar-track{background-color:var(--color-surface)}.custom-table td,.custom-table th{text-align:left;padding:calc(var(--spacing-unit) * 3) calc(var(--spacing-unit) * 4);border-bottom:1px solid var(--color-border);padding-bottom:8px}.custom-table tbody tr:nth-child(odd){background-color:color-mix(in srgb,var(--color-surface) 50%,transparent)}.je-table .dr{font-weight:500}.je-table .cr{padding-left:2rem}.gain{color:var(--color-gain)}.loss{color:var(--color-loss)}.status-box-grid{display:grid;gap:1rem}.status-box{padding:1rem;border-radius:var(--radius-md);border:1px solid var(--color-border)}.status-box h4{font-size:1rem}#search-input,#toc-list a,.status-box p{font-size:.9rem}.status-box.retrospective{border-left:4px solid #3b82f6;background-color:color-mix(in srgb,#3b82f6 8%,var(--color-background))}.status-box.prospective{border-left:4px solid #22c55e;background-color:color-mix(in srgb,#22c55e 8%,var(--color-background))}.status-box.adjustment{border-left:4px solid #f97316;background-color:color-mix(in srgb,#f97316 8%,var(--color-background))}.formula-display{border:1px solid var(--color-border);border-radius:var(--radius-md);text-align:center;padding:calc(var(--spacing-unit) * 4);margin-block:calc(var(--spacing-unit) * 4);overflow-x:auto;overflow-y:hidden}.formula-display .numerator{padding-bottom:calc(var(--spacing-unit) * 2);border-bottom:2px solid var(--color-text-primary)}.formula-display .denominator{padding-top:calc(var(--spacing-unit) * 2)}.owens-box{background-color:var(--color-primary-light);color:var(--color-primary);border:1px solid var(--color-primary);border-radius:var(--radius-md);width:3rem;height:3rem;display:inline-flex;align-items:center;justify-content:center;font-size:1.5rem;font-weight:700;margin:.25rem}#toc-list>li>a,.font-semibold{font-weight:600}html[data-theme=dark] .owens-box{color:var(--color-background)}.flex-container-centered{display:flex;flex-wrap:wrap;justify-content:center;gap:1rem;margin-top:1rem}.timeline{padding:1rem 0;margin-top:1rem}.timeline::before{content:'';position:absolute;left:50%;top:0;bottom:0;width:2px;background-color:var(--color-border);transform:translateX(-50%)}.timeline-item{width:50%;padding:0 2rem;margin-bottom:1rem}.timeline-item:nth-child(odd){left:0;text-align:right}.timeline-item:nth-child(2n){left:50%;text-align:left}.timeline-dot{position:absolute;top:50%;width:1rem;height:1rem;background-color:var(--color-primary);border-radius:50%;border:3px solid var(--color-background);transform:translateY(-50%)}#page-sidebar,#sidebar-open-btn,.timeline-content{background-color:var(--color-surface)}.timeline-item:nth-child(odd) .timeline-dot{right:-.5rem}.timeline-item:nth-child(2n) .timeline-dot{left:-.5rem}.timeline-content{padding:.75rem;border-radius:var(--radius-md);border:1px solid var(--color-border)}.timeline-content h5{font-size:1rem}#toc-list ul a,.timeline-content p{font-size:.85rem}@media print{:root{--color-background:#fff;--color-surface:#fff;--shadow-lg:none}body{padding:0;font-size:10pt}#top-nav,.no-print{display:none!important}.cheat-sheet-card{border:1px solid 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.75rem;border-radius:var(--radius-md);border:1px solid var(--color-border);background-color:var(--color-bg-primary)}#sidebar-close-btn{background:0 0;border:none;border-radius:50%;width:36px;height:36px;cursor:pointer;display:flex;align-items:center;justify-content:center;flex-shrink:0}#sidebar-close-btn:hover,#toc-list a.active,#toc-list a:hover{background-color:var(--color-bg-secondary);color:var(--color-text-primary)}.sidebar-toc{overflow-y:auto;flex-grow:1;padding:1rem 1.5rem}.sidebar-toc h4{margin-top:0;margin-bottom:1rem;font-size:1rem}#toc-list,#toc-list ul{list-style:none;padding:0;margin:0}#toc-list a{padding:.4rem .5rem;border-radius:var(--radius-sm);transition:background-color .2s,color .2s}#toc-list ul{padding-left:1rem;margin-top:.25rem}.page-container{padding:1rem 2rem;transition:padding-left var(--sidebar-transition-speed) ease-in-out}body.sidebar-is-open #page-sidebar{transform:translateX(0)}body.sidebar-is-open 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