@font-face{font-family:"Source Serif 4";font-weight:600;font-style:normal;font-display:swap;src:url(/fonts/source-serif-4-latin-600-normal.woff2) format("woff2")}
@font-face{font-family:"Source Serif 4";font-weight:400;font-style:normal;font-display:swap;src:url(/fonts/source-serif-4-latin-400-normal.woff2) format("woff2")}
@font-face{font-family:"Source Sans 3";font-weight:400;font-style:normal;font-display:swap;src:url(/fonts/source-sans-3-latin-400-normal.woff2) format("woff2")}
@font-face{font-family:"Source Sans 3";font-weight:600;font-style:normal;font-display:swap;src:url(/fonts/source-sans-3-latin-600-normal.woff2) format("woff2")}
:root{--bg:#FBF8F3;--surf:#fff;--t:#1F1B16;--mut:#5B534A;--ac:#A63D22;--ach:#822E18;--bd:#DDD5C8;--row:#EAE3D8;--serif:"Source Serif 4",Georgia,"Times New Roman",serif;--sans:"Source Sans 3",system-ui,-apple-system,"Segoe UI",sans-serif}
*{box-sizing:border-box}
body{margin:0;font:400 17px/1.6 var(--sans);color:var(--t);background:var(--bg)}
.wrap{max-width:64rem;margin:0 auto;padding:0 16px}
main>*{max-width:44rem}main>.wide{max-width:64rem}
a{color:var(--ac);text-underline-offset:2px}a:hover{color:var(--ach)}
:focus-visible{outline:3px solid var(--t);outline-offset:2px}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:var(--surf);padding:8px 12px;z-index:9}
header{background:var(--bg);border-bottom:2px solid var(--ac)}
header .wrap{display:flex;flex-wrap:wrap;gap:8px 24px;justify-content:space-between;align-items:center;padding:12px 16px}
.brand{font:600 20px/1.2 var(--serif);color:var(--t);text-decoration:none}
nav{display:flex;gap:24px}nav a{color:var(--t);text-decoration:none;font-weight:600;font-size:16px;padding:8px 0}nav a:hover{color:var(--ac);text-decoration:underline}
h1,h2,h3{font-family:var(--serif);font-weight:600;color:var(--t)}
h1{font-size:30px;line-height:1.15;margin:32px 0 16px}
h2{font-size:22px;line-height:1.25;margin:48px 0 16px}
h3{font-size:18px;line-height:1.3;margin:0 0 16px}
p,ul{margin:0 0 16px}li{margin-bottom:8px}
.lead{font-size:19px}.big{font-size:19px}
small,.src{font-size:14px;line-height:1.5}
.btn{display:inline-flex;align-items:center;min-height:44px;background:var(--ac);color:#fff;padding:12px 20px;border-radius:4px;text-decoration:none;font-weight:600}
.btn:hover{background:var(--ach);color:#fff}
.note{background:#fff;border-left:3px solid var(--ac);padding:12px 16px;font-size:16px}
.scroll{overflow-x:auto;margin:0 0 16px}
table{border-collapse:collapse;width:100%;font-size:15px;font-variant-numeric:tabular-nums}
th,td{padding:12px 8px;text-align:left;vertical-align:top;border:0;border-bottom:1px solid var(--row)}
th{font-weight:600;font-size:14px;border-bottom:2px solid var(--t);vertical-align:bottom}
caption{text-align:left;color:var(--mut);font-size:14px;padding:0 0 8px}
.num{text-align:right;white-space:nowrap}td.num small{display:block;white-space:normal;color:var(--mut);font-weight:400;text-align:right}
.mut{color:var(--mut)}
.m-sub{display:none;color:var(--mut);font-size:14px;line-height:1.4}
.st{display:inline-flex;align-items:center;gap:6px;white-space:nowrap}
.st:before{content:"";width:8px;height:8px;border-radius:50%;background:var(--mut);flex:none}
.st-ok:before{background:#2F6B3F}.st-mid:before{background:#B8860B}.st-pend:before{background:#8A8076}
.grp{margin:0 0 32px}
.grid{display:grid;gap:16px 24px;grid-template-columns:repeat(auto-fit,minmax(15rem,1fr));align-items:start}
label{display:block}.l{display:block;font-size:15px;font-weight:600;line-height:1.3}.h{display:block;font-size:14px;color:var(--mut);line-height:1.4;margin-top:2px}
input,select{display:block;width:100%;font:inherit;min-height:44px;padding:8px 12px;margin-top:8px;border:1px solid #8A8076;border-radius:4px;background:#fff;color:var(--t)}
.res{background:var(--surf);border:1px solid var(--bd);padding:24px;margin:32px 0}
.res .cap{margin:0 0 8px;color:var(--mut);font-size:15px}
.res .total{font:600 28px/1.2 var(--serif);margin:0 0 8px}
.res .sub{font-size:14px;color:var(--mut);margin:0 0 24px}
.res table td:last-child{text-align:right;white-space:nowrap}
.res .note{margin:16px 0 0}
footer{margin-top:64px;border-top:1px solid var(--bd);padding:24px 0;font-size:14px;line-height:1.5;color:var(--mut)}
footer p{margin:0 0 8px;max-width:44rem}footer a{color:var(--mut)}
@media(min-width:600px){body{font-size:18px}h1{font-size:40px}h2{font-size:28px}h3{font-size:20px}.wrap{padding:0 24px}header .wrap{padding:12px 24px}}
@media(max-width:599px){
 .c-n,.c-src,.c-yr{display:none}.m-sub{display:block}
 th,td{padding:12px 4px}.st{white-space:normal;align-items:baseline;font-size:13px;gap:4px}.st:before{width:7px;height:7px}table{font-size:14px}td.reg{max-width:5.5rem}.num{white-space:normal}td.num strong{display:block}td.num small{font-size:13px}
 td.reg,th.reg{position:sticky;left:0;background:var(--bg)}
 .res{padding:16px}
}
@media(max-width:600px){nav{flex-wrap:wrap;gap:4px 16px}}