:root{--paper:#f4f1ea;--ink:#142c2b;--green:#286150;--orange:#ef7d4c;--line:#d8dcd3;--muted:#576964;--white:#fffef9;--red:#9a382b;font-family:"Pretendard","Noto Sans KR","Apple SD Gothic Neo","Malgun Gothic",system-ui,sans-serif;color:var(--ink);background:var(--paper);font-synthesis:none}*{box-sizing:border-box}body{margin:0}button,input,textarea{font:inherit}a{color:inherit;text-underline-offset:4px}button,a,input,textarea{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:default}button:focus-visible,a:focus-visible,input:focus-visible,textarea:focus-visible,pre:focus-visible{outline:3px solid var(--orange);outline-offset:4px}button,input,textarea{border-radius:8px}button{color:var(--ink)}[hidden]{display:none!important}.skip{position:absolute;top:-100px;background:var(--ink);color:white;padding:12px;z-index:10}.skip:focus{top:10px}.masthead{display:flex;justify-content:space-between;align-items:center;gap:16px;padding:26px max(5vw,20px);border-bottom:1px solid var(--line)}.back{font-weight:750;text-decoration:none}.class-label{font-size:14px;color:var(--muted)}main{max-width:1240px;margin:auto;padding:0 36px}.intro{display:grid;grid-template-columns:1.5fr 1fr;gap:70px;padding:58px 0 44px;align-items:end}.eyebrow{font-size:12px;letter-spacing:.15em;font-weight:800;color:var(--green);margin:0 0 16px}h1{font-size:clamp(36px,4.2vw,58px);letter-spacing:-.055em;line-height:1.2;margin:0 0 20px;font-weight:800}h2{font-size:clamp(27px,3vw,37px);line-height:1.3;letter-spacing:-.045em;margin:0}h3{font-size:21px;letter-spacing:-.025em;margin:0 0 14px}p{line-height:1.75;margin:0 0 14px}.lead{font-size:18px;color:var(--muted);margin:0}.intro-note{border-left:3px solid var(--orange);padding:8px 0 0 23px;font-size:15px}.intro-note strong{font-size:17px}.intro-note p{margin:10px 0 0}.small{font-size:13px!important;color:var(--muted)}.dot{display:inline-block;width:8px;height:8px;background:var(--orange);border-radius:50%;margin-right:9px}.tabs{display:flex;border-bottom:2px solid var(--ink);gap:4px}.tabs button{border:0;border-radius:9px 9px 0 0;background:transparent;padding:19px 26px;font-weight:750;font-size:17px;flex:1;text-align:left;display:flex;align-items:center;gap:14px}.tabs button span{font-size:13px;opacity:.7;letter-spacing:.04em}.tabs button[aria-selected=true]{background:var(--ink);color:var(--white)}.tabs button:hover:not([aria-selected=true]){background:#e8e9e0}.tab-panel{padding:39px 0 0}.section-head{display:flex;justify-content:space-between;gap:20px;align-items:center;margin-bottom:18px}.section-head .eyebrow{margin-bottom:10px}.pill{padding:8px 13px;border:1px solid var(--line);border-radius:40px;font-size:12px;white-space:nowrap}.section-intro{font-size:16px;max-width:860px;color:var(--muted)}.scenario-bar{display:flex;gap:8px;flex-wrap:wrap;align-items:center;padding:21px 0 24px}.scenario-bar>span{font-size:13px;font-weight:750;margin-right:8px}.scenario-bar button{background:var(--white);border:1px solid var(--line);padding:10px 14px;font-size:13px}.scenario-bar button:hover{border-color:var(--green)}label{display:flex;flex-direction:column;gap:8px;font-size:14px;font-weight:750;line-height:1.5}label span{color:var(--muted);font-weight:400}input,textarea{width:100%;border:1px solid #b8c4ba;background:var(--white);padding:12px 13px;color:var(--ink);font-size:16px;min-height:46px}input:hover,textarea:hover{border-color:var(--green)}textarea{resize:vertical;line-height:1.6}input::placeholder,textarea::placeholder{font-size:14px;color:#78867f;font-weight:400}label small{color:var(--muted);font-size:12px;font-weight:400;line-height:1.6}.settings-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;padding:25px 0 30px;border-top:1px solid var(--line)}.asset-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.asset-card{padding:24px;background:var(--white);border:1px solid var(--line);border-top:4px solid var(--green);border-radius:3px 3px 12px 12px}.asset-card:nth-child(2){border-top-color:#cf794a}.asset-card:nth-child(3){border-top-color:#8b9c72}.asset-card .asset-name{font-size:19px;letter-spacing:-.035em;font-weight:800;margin:0 0 22px}.asset-card label{margin-bottom:14px}.asset-card label:last-child{margin-bottom:0}.asset-card .row{display:grid;grid-template-columns:1fr 1fr;gap:13px}.asset-card input{background:var(--paper);font-size:15px}.cash-target{display:flex;align-items:center;gap:20px;margin-top:18px;padding:19px 22px;background:#e5e9df;border-radius:9px}.cash-target label{white-space:nowrap;display:block}.cash-target input{max-width:110px}.cash-target p{margin:0;font-size:13px;color:var(--muted)}.note{font-size:13px;color:var(--muted);margin:17px 0 22px;line-height:1.8}.actions{display:flex;gap:10px;align-items:center;flex-wrap:wrap;margin:22px 0}.button{min-height:46px;display:inline-flex;align-items:center;justify-content:center;text-decoration:none;font-size:14px;font-weight:750;border:1px solid transparent;border-radius:8px;padding:12px 18px;line-height:1.5;cursor:pointer}.primary{background:var(--green);color:white}.primary:hover{background:#1b4b3d}.secondary{background:transparent;border-color:#a3b2a7;color:var(--ink)}.secondary:hover{background:#e7e9e0}.file-button{position:relative;overflow:hidden}.file-button input{position:absolute;opacity:0;inset:0;width:100%;height:100%;cursor:pointer}.file-button:focus-within{outline:3px solid var(--orange);outline-offset:4px}.validation{padding:22px 24px;border-left:4px solid var(--red);background:#f7e5dd;margin:24px 0;border-radius:4px}.validation strong{font-size:18px}.validation ul{padding-left:21px;line-height:1.9;font-size:14px;margin:10px 0 0}.calculation{margin-top:34px;border-top:2px solid var(--ink);padding-top:26px}.metric-row{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.metric-row>div{padding:20px 0}.metric-row span{display:block;font-size:13px;color:var(--muted);margin-bottom:9px}.metric-row strong{font-size:clamp(21px,2.7vw,32px);letter-spacing:-.05em;font-variant-numeric:tabular-nums}.metric-row .total{background:var(--green);color:white;padding:20px 24px;border-radius:10px}.metric-row .total span{color:#d5e7db}.formula{margin:25px 0;background:#e6e9df;padding:22px 24px;border-radius:9px}.formula>span{display:block;font-size:12px;color:var(--muted);margin-bottom:6px}.formula strong{font-size:19px}.formula p{font-size:14px;margin:8px 0 0}.table-scroll{overflow:auto;border:1px solid var(--line);border-radius:8px}table{border-collapse:collapse;width:100%;font-size:14px;white-space:nowrap;background:var(--white)}caption{text-align:left;white-space:normal;padding:16px 18px;font-weight:750;font-size:14px}th,td{padding:14px 16px;border-top:1px solid var(--line);text-align:right;font-variant-numeric:tabular-nums}th{background:#e8ebe3;font-weight:750;font-size:12px}th:first-child,td:first-child{text-align:left}td:first-child{font-weight:750}tbody tr:last-child{background:#f0f0e8}.needs-check{color:var(--red);font-weight:800}.okay{color:var(--green);font-weight:750}.chart-head{display:flex;justify-content:space-between;gap:20px;align-items:center;margin:32px 0 20px}.chart-head h3{margin:0}.chart-head>span{font-size:12px;white-space:nowrap}.legend-dot{display:inline-block;width:9px;height:9px;border-radius:2px;margin:0 5px 0 10px}.current{background:var(--green)}.target{background:var(--orange)}.bar-row{display:grid;grid-template-columns:150px 1fr;align-items:center;gap:20px;margin-bottom:20px}.bar-row>span{font-size:14px;font-weight:750}.bar-pair{display:grid;gap:7px}.bar-track{height:24px;background:#e4e7dd;position:relative;border-radius:3px;overflow:visible}.bar-fill{height:100%;border-radius:3px;min-width:1px}.bar-fill.current{background:var(--green)}.bar-fill.target{background:var(--orange)}.bar-track span{position:absolute;right:9px;top:3px;font-size:12px;font-weight:750;background:rgba(244,241,234,.9);padding:1px 4px;border-radius:3px}.strong-note{background:#ece7da;padding:19px 22px;color:var(--ink);border-radius:8px}.exercise{border-top:1px solid var(--line);margin-top:28px;padding:24px 0}.exercise ol{font-size:15px;line-height:2.1;padding-left:21px;margin:0}.source-links{display:flex;flex-wrap:wrap;gap:12px;margin:24px 0}.source-links a{font-size:14px;padding:12px 15px;background:var(--white);border:1px solid var(--line);border-radius:8px;text-decoration:none;font-weight:650}.source-form{padding:25px;background:var(--white);border:1px solid var(--line);border-radius:12px}.source-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.source-grid .wide{grid-column:1/-1}.source-form .actions{margin-bottom:0}.inline-status{font-size:14px;color:var(--green);margin:16px 0 0;white-space:pre-line}.inline-status.error{color:var(--red)}.source-records{display:grid;gap:16px;margin-top:24px}.source-empty{border:1px dashed #aebaae;border-radius:10px;padding:30px;text-align:center;color:var(--muted);font-size:15px}.record{border:1px solid var(--line);background:var(--white);padding:23px;border-radius:12px}.record-top{display:flex;justify-content:space-between;gap:20px;align-items:start}.record h3{margin-bottom:7px}.record-meta{color:var(--muted);font-size:12px;line-height:1.9}.record-value{font-size:28px;letter-spacing:-.04em;font-weight:800;margin:16px 0}.record dl{margin:0}.record dt{font-size:12px;font-weight:750;color:var(--green);margin-top:14px}.record dd{margin:5px 0 0;font-size:15px;line-height:1.7;overflow-wrap:anywhere}.record>a{font-size:13px;display:inline-block;margin-top:15px}.delete-record{border:0;background:transparent;color:var(--muted);padding:5px;font-size:12px}.address-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin-top:28px}.progress-line{display:flex;align-items:center;gap:24px;padding:28px 0 17px}.progress-line strong{font-size:17px;white-space:nowrap}progress{height:10px;width:100%;border:0;border-radius:8px;accent-color:var(--green)}progress::-webkit-progress-bar{background:#dee3d6;border-radius:8px}progress::-webkit-progress-value{background:var(--green);border-radius:8px}.checklist{display:grid;gap:0;border-top:1px solid var(--line)}.checklist label{display:flex;flex-direction:row;align-items:center;gap:15px;font-size:16px;padding:19px 0;border-bottom:1px solid var(--line);font-weight:500}.checklist input{width:23px;height:23px;min-height:0;flex-shrink:0;accent-color:var(--green)}.next-change{margin:28px 0}.readme-head{display:flex;align-items:center;justify-content:space-between;gap:20px;margin:28px 0 14px}.readme-head h3{margin:0}pre{white-space:pre-wrap;overflow-wrap:anywhere;background:var(--ink);color:#eff3e8;border-radius:10px;padding:26px;margin:0;font-family:ui-monospace,SFMono-Regular,Consolas,monospace;font-size:14px;line-height:1.8}.storage-note{margin:48px 0 26px;border-top:1px solid var(--line);padding-top:25px;color:var(--muted);font-size:13px}.storage-note>span{font-weight:750}.storage-note p{margin:7px 0 9px;max-width:890px}.text-button{padding:4px 0;border:0;background:transparent;color:var(--muted);font-size:12px;text-decoration:underline;text-underline-offset:4px}footer{border-top:1px solid var(--line);padding:24px 0 32px;font-size:13px;color:var(--muted)}footer p{margin:0 0 6px}.toast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%);max-width:calc(100vw - 30px);padding:13px 20px;background:var(--ink);color:white;border-radius:8px;font-size:14px;z-index:20;box-shadow:0 6px 24px #142c2b30}.invalid{border-color:var(--red)!important;background:#fff2ed!important}@media(max-width:900px){main{padding:0 24px}.intro{gap:30px;grid-template-columns:1.2fr 1fr;padding-top:40px}.settings-grid{grid-template-columns:repeat(2,1fr)}.asset-grid{gap:12px}.asset-card{padding:17px}.asset-card .row{grid-template-columns:1fr;gap:0}.asset-card .asset-name{font-size:17px}.tabs button{padding:17px 18px;font-size:15px;gap:9px}.metric-row{gap:12px}.source-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:640px){.masthead{padding:19px 20px}.class-label{font-size:11px}.back{font-size:13px}main{padding:0 20px}.intro{display:block;padding:34px 0 26px}.intro-note{margin-top:27px;padding-left:17px;font-size:13px}.intro-note strong{font-size:15px}.intro-note .small{display:none}.lead{font-size:15px}.tabs{gap:2px}.tabs button{padding:14px 8px;font-size:13px;flex-direction:column;align-items:flex-start;gap:4px;line-height:1.5}.tabs button span{font-size:10px}.tab-panel{padding-top:28px}.section-head{display:block}.section-head .pill{display:inline-block;margin-top:14px}.section-head>.button{margin-top:16px}.section-intro{font-size:14px}.scenario-bar{gap:7px}.scenario-bar>span{width:100%}.scenario-bar button{font-size:12px;padding:9px 11px}.settings-grid{gap:18px 13px}.settings-grid label{font-size:13px}.settings-grid input{font-size:15px}.asset-grid{grid-template-columns:1fr;gap:15px}.asset-card{padding:22px}.asset-card .asset-name{font-size:19px;margin-bottom:17px}.asset-card .row{grid-template-columns:1fr 1fr;gap:14px}.cash-target{flex-wrap:wrap;padding:17px;gap:10px 15px}.cash-target p{width:100%;font-size:12px}.cash-target input{max-width:100px}.cash-target label{font-size:13px}.note{font-size:12px}.button{font-size:13px;padding:11px 14px}.actions{gap:8px}.metric-row{grid-template-columns:1fr 1fr;gap:10px}.metric-row>div{padding:10px 0}.metric-row .total{grid-column:1/-1;padding:18px}.metric-row span{font-size:12px}.metric-row strong{font-size:23px}.formula{padding:18px}.formula strong{font-size:16px}.formula p{font-size:12px}th,td{padding:12px 13px}caption{font-size:12px}.chart-head{display:block}.chart-head h3{font-size:18px}.chart-head>span{display:block;margin-top:10px}.bar-row{grid-template-columns:1fr;gap:8px;margin-bottom:19px}.bar-row>span{font-size:13px}.bar-track{height:22px}.bar-track span{top:2px}.exercise h3{font-size:18px}.exercise ol{font-size:13px;line-height:2}.source-grid{grid-template-columns:1fr;gap:17px}.source-form{padding:20px}.source-links{gap:8px}.source-links a{font-size:12px;padding:10px 12px}.source-form label{font-size:13px}.address-grid{grid-template-columns:1fr;gap:20px}.checklist label{font-size:14px;line-height:1.7}.readme-head h3{font-size:18px}.readme-head .button{font-size:12px;padding:10px 12px}pre{padding:20px;font-size:12px}.record{padding:20px}.record h3{font-size:19px}.record dd{font-size:14px}.validation{padding:18px}.validation strong{font-size:16px}.validation ul{font-size:13px}.storage-note{font-size:12px}footer{font-size:12px}footer .small{font-size:11px!important}}@media print{.masthead,.tabs,.scenario-bar,.actions,.storage-note,.toast,.back,.delete-record,.file-button{display:none!important}body{background:white}main{max-width:none;padding:0}.intro{padding:15px 0}.intro-note{display:none}.intro{display:block}h1{font-size:28px}.tab-panel[hidden]{display:block!important}.tab-panel{break-before:page}.asset-grid{grid-template-columns:repeat(3,1fr)}.source-grid{grid-template-columns:repeat(3,1fr)}.record,.asset-card,.metric-row{break-inside:avoid}.table-scroll{overflow:visible}table{font-size:11px}th,td{padding:9px}pre{background:#f1f1ea;color:#142c2b}.calculation{break-before:page}}
