:root{--ink:#183449;--muted:#64788a;--bg:#f3f6f8;--line:#dbe4e9;--accent:#087f8c;--nav:#142e40;--warn:#805b15;--red:#a73232;--gold:#b89959}*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--ink);font-family:"Yu Gothic UI","Meiryo",system-ui,sans-serif;font-size:14px;line-height:1.65}a{color:var(--accent);text-decoration:none}a:hover{text-decoration:underline}button,input,select,textarea{font:inherit}button,.btn{border:1px solid var(--line);background:#fff;color:var(--ink);border-radius:8px;padding:9px 15px;cursor:pointer;display:inline-flex;align-items:center;justify-content:center;gap:5px;line-height:1.45;white-space:nowrap}button:hover,.btn:hover{border-color:var(--accent);text-decoration:none}button:disabled{opacity:.45;cursor:wait}.primary{background:var(--accent);color:#fff;border-color:var(--accent)}.danger{color:var(--red);border-color:#e2bcbc}.small{font-size:12px;padding:5px 9px}.shell{display:grid;grid-template-columns:220px 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var(--line);padding-top:18px}.invoice-note{margin-bottom:8px}.is-required{color:var(--red)}@media(max-width:1100px){.shell{grid-template-columns:180px 1fr}.sidebar{padding:25px 15px}.main{padding:25px 20px}.stats{grid-template-columns:repeat(2,1fr)}.filters{grid-template-columns:repeat(3,minmax(0,1fr))}}@media(max-width:720px){.shell{display:block}.sidebar{position:static;height:auto;padding:17px 20px}.sidebar .rule,.userbox,.sidebar .primary,.brand-sub{display:none}.sidebar nav{display:flex;overflow:auto;gap:4px;margin-top:8px}.sidebar nav a{white-space:nowrap;font-size:12px;padding:6px}.brand{font-size:19px}.main{padding:23px 15px}.grid,.grid.three{grid-template-columns:1fr}.stats{gap:9px}.stat{padding:14px}.stat .value{font-size:23px}.head{display:block}.head .actions{margin-top:12px}.filters{grid-template-columns:1fr 1fr}.filters-more{grid-template-columns:1fr 1fr}.detail-grid{grid-template-columns:100px 1fr}.card{padding:18px}.card.flat{padding:0}h1{font-size:23px}}