:root { color-scheme: light; font-family: Arial, Helvetica, sans-serif; color: #222724; background: #f3f2ee; font-synthesis: none; }
* { box-sizing: border-box; }
body { margin: 0; line-height: 1.65; }
a { color: inherit; text-underline-offset: .22em; }
a:focus-visible { outline: 2px solid #29463a; outline-offset: 5px; border-radius: 2px; }
.skip-link { position: absolute; top: -100px; left: 20px; z-index: 1; padding: 10px 16px; background: #fff; }
.skip-link:focus { top: 16px; }
.document-nav { display: flex; align-items: center; justify-content: space-between; gap: 18px; max-width: 900px; margin: 0 auto; padding: 26px 32px; font-size: .875rem; }
.document-nav a { display: inline-flex; align-items: center; gap: 10px; min-height: 44px; text-decoration: none; }
.document-nav a:hover { text-decoration: underline; }
.document-nav > span { color: #656a65; font-size: .75rem; }
.document { max-width: 836px; margin: 0 auto 64px; padding: 56px 64px 28px; background: #fff; border: 1px solid #dddfd8; box-shadow: 0 8px 40px #242c2310; }
.document-header { padding-bottom: 28px; border-bottom: 1px solid #d9ded6; }
.eyebrow { margin: 0 0 12px; color: #626b62; font-size: .75rem; letter-spacing: .05em; }
h1 { margin: 0 0 18px; max-width: 18ch; font-size: clamp(2rem, 5vw, 2.75rem); line-height: 1.16; letter-spacing: -.045em; font-weight: 600; }
.owner { margin: 0 0 15px; font-size: .9375rem; font-weight: 600; }
.owner span { color: #616861; font-weight: 400; }
.sample-note { max-width: 58ch; margin: 0; color: #626962; font-size: .8125rem; }
.contents { display: grid; gap: 0; padding: 22px 0; }
.contents a { display: flex; align-items: baseline; gap: 14px; min-height: 42px; padding: 8px 0; font-size: .9375rem; text-decoration: none; }
.contents a:hover { text-decoration: underline; }
.contents a > span { color: #707a70; font-size: .75rem; font-variant-numeric: tabular-nums; }
.guide-section { padding: 32px 0; border-top: 1px solid #d9ded6; scroll-margin-top: 24px; }
.section-heading { display: flex; align-items: baseline; gap: 14px; }
.section-number { flex: none; color: #697469; font-size: .8125rem; font-variant-numeric: tabular-nums; }
h2 { margin: 0; font-size: 1.25rem; line-height: 1.35; letter-spacing: -.025em; font-weight: 600; }
.entry-meta { margin: 11px 0 18px; color: #626962; font-size: .75rem; }
.entry-meta > span { display: block; }
.manager-entry { margin: 0; padding: 3px 0 3px 18px; border-left: 2px solid #8a9888; }
.manager-entry p { margin: 0; font-size: .9375rem; }
.guide-section:target .manager-entry { padding: 14px 18px; background: #f1f4ee; border-left-color: #485e44; }
.filled-example { margin-top: 26px; padding: 22px 24px; border: 1px solid #dce1d7; border-radius: 3px; background: #f8f9f6; }
h3 { margin: 0 0 5px; font-size: .9375rem; font-weight: 600; }
.example-note { margin: 0 0 17px; color: #636d61; font-size: .75rem; }
.report-fields { display: grid; gap: 8px; margin: 0; padding: 0; list-style: none; font-size: .875rem; }
.report-fields strong { font-weight: 600; }
.document-footer { display: flex; justify-content: space-between; gap: 16px; margin-top: 8px; padding-top: 22px; border-top: 1px solid #d9ded6; color: #6a7268; font-size: .6875rem; }
@media (max-width: 600px) {
  .document-nav { padding: 14px 20px; }
  .document-nav > span { display: none; }
  .document { margin: 0 12px 24px; padding: 32px 22px 24px; }
  .owner span { display: block; }
  .contents a { min-height: 44px; }
  .guide-section { padding: 27px 0; }
  .filled-example { padding: 18px 16px; }
}
@media print {
  @page { margin: 18mm; }
  :root { color: #000; background: #fff; }
  body { font-size: 10pt; }
  .document-nav, .skip-link, .contents { display: none; }
  .document { max-width: none; margin: 0; padding: 0; border: 0; box-shadow: none; }
  h1 { font-size: 26pt; }
  h2 { font-size: 15pt; }
  .guide-section { padding: 22px 0; break-inside: avoid; }
  .guide-section:target .manager-entry { padding: 3px 0 3px 18px; background: transparent; }
  .filled-example { background: transparent; }
  .document-footer { margin-top: 12px; }
}