.accountant-shell {
  display: grid;
  gap: 18px;
}

.accountant-hero {
  display: grid;
  gap: 14px;
  padding: 18px;
  border-radius: 18px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .12);
  background: linear-gradient(135deg, rgb(var(--diary-primary-rgb) / .18), rgb(var(--diary-accent-rgb) / .14)), rgba(17,24,39,.72);
  box-shadow: 0 16px 40px rgba(0,0,0,.18);
}

.accountant-hero__row,
.accountant-toolbar,
.accountant-card-grid,
.accountant-action-row {
  display: flex;
  align-items: center;
  gap: 12px;
  flex-wrap: wrap;
}

.accountant-hero__row {
  justify-content: space-between;
}

.accountant-kicker {
  margin: 0 0 4px;
  font-size: .82rem;
  letter-spacing: .08em;
  text-transform: uppercase;
  opacity: .78;
}

.accountant-hero h1 {
  margin: 0;
  font-size: clamp(1.45rem, 2vw, 2.1rem);
}

.accountant-muted {
  color: rgb(var(--wd-ui-contrast-rgb) / .68);
}

.accountant-tabs {
  display: flex;
  gap: 8px;
  overflow-x: auto;
  padding-bottom: 2px;
}

.accountant-tab {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  padding: 9px 13px;
  border-radius: 999px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  color: inherit;
  text-decoration: none;
  background: rgb(var(--wd-ui-contrast-rgb) / .05);
  white-space: nowrap;
  transition: transform .16s ease, background .16s ease, border-color .16s ease;
}

.accountant-tab:hover,
.accountant-tab.is-active {
  transform: translateY(-1px);
  border-color: rgb(var(--diary-primary-rgb) / .55);
  background: rgb(var(--diary-primary-rgb) / .16);
}

.accountant-card-grid {
  align-items: stretch;
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
}

.accountant-metric {
  min-height: 118px;
  padding: 16px;
  border-radius: 16px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  background: rgb(var(--wd-ui-contrast-rgb) / .055);
}

.accountant-metric__label {
  margin: 0 0 8px;
  color: rgb(var(--wd-ui-contrast-rgb) / .68);
  font-size: .86rem;
}

.accountant-metric__value {
  font-size: 1.65rem;
  font-weight: 800;
}

.accountant-panel-grid {
  display: grid;
  grid-template-columns: minmax(0, 1.15fr) minmax(320px, .85fr);
  gap: 16px;
}

.accountant-panel {
  padding: 16px;
  border-radius: 16px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  background: rgb(var(--wd-ui-contrast-rgb) / .045);
}

.accountant-panel h2,
.accountant-panel h3 {
  margin-top: 0;
}

.accountant-form-grid {
  display: grid;
  gap: 12px;
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.accountant-form-grid .full {
  grid-column: 1 / -1;
}

.accountant-field label {
  display: block;
  margin-bottom: 6px;
  font-size: .88rem;
  color: rgb(var(--wd-ui-contrast-rgb) / .72);
}

.accountant-field input,
.accountant-field select,
.accountant-field textarea {
  width: 100%;
  min-height: 42px;
  border-radius: 12px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .12);
  background: var(--accountant-surface-raised, rgba(3,7,18,.62));
  color: inherit;
  padding: 10px 12px;
  outline: none;
}

.accountant-field textarea {
  min-height: 110px;
  resize: vertical;
}

.accountant-list {
  display: grid;
  gap: 10px;
}

.accountant-list-item {
  padding: 12px;
  border-radius: 14px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  background: rgb(var(--wd-ui-contrast-rgb) / .04);
}

.accountant-badge {
  display: inline-flex;
  align-items: center;
  gap: 5px;
  padding: 4px 9px;
  border-radius: 999px;
  font-size: .78rem;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .12);
  background: rgb(var(--wd-ui-contrast-rgb) / .06);
}

.accountant-badge--warn {
  border-color: rgb(var(--diary-accent-rgb) / .55);
  background: rgb(var(--diary-accent-rgb) / .14);
}

.accountant-badge--ok {
  border-color: rgb(var(--diary-success-rgb) / .45);
  background: rgb(var(--diary-success-rgb) / .12);
}

.accountant-table-wrap {
  overflow-x: auto;
  border-radius: 14px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .08);
}

.accountant-table {
  width: 100%;
  border-collapse: collapse;
}

.accountant-table th,
.accountant-table td {
  padding: 10px 12px;
  border-bottom: 1px solid rgb(var(--wd-ui-contrast-rgb) / .08);
  text-align: left;
  vertical-align: top;
}

.accountant-table th {
  color: rgb(var(--wd-ui-contrast-rgb) / .68);
  font-size: .82rem;
  font-weight: 700;
}

.accountant-empty {
  padding: 18px;
  border-radius: 14px;
  border: 1px dashed rgb(var(--wd-ui-contrast-rgb) / .16);
  color: rgb(var(--wd-ui-contrast-rgb) / .68);
}

.accountant-loading {
  opacity: .7;
  pointer-events: none;
}

@media (max-width: 1100px) {
  .accountant-card-grid,
  .accountant-panel-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 720px) {
  .accountant-card-grid,
  .accountant-panel-grid,
  .accountant-form-grid {
    grid-template-columns: 1fr;
  }

  .accountant-hero__row {
    align-items: flex-start;
  }
}

.accountant-grid {
  display: grid;
  gap: 16px;
}
.accountant-grid--two {
  grid-template-columns: minmax(0, 1.1fr) minmax(320px, .9fr);
}
.accountant-card {
  padding: 16px;
  border-radius: 16px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  background: rgb(var(--wd-ui-contrast-rgb) / .045);
}
.accountant-card__head {
  display: flex;
  justify-content: space-between;
  gap: 12px;
  align-items: flex-start;
  margin-bottom: 12px;
}
.accountant-check-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 8px;
  margin: 12px 0;
}
.accountant-btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  border: 1px solid rgb(var(--diary-primary-rgb) / .6);
  border-radius: var(--wd-ui-radius-sm, 10px);
  padding: 9px 14px;
  background: var(--wd-ui-blue, var(--diary-primary));
  color: #fff;
  font-weight: 650;
  text-decoration: none;
  cursor: pointer;
}
.accountant-btn--small { padding: 6px 10px; font-size: .86rem; }
.accountant-btn--ghost {
  background: rgb(var(--wd-ui-contrast-rgb) / .06);
  border: 1px solid var(--wd-ui-border, rgb(var(--wd-ui-contrast-rgb) / .10));
}
.accountant-result {
  white-space: pre-wrap;
  margin-top: 10px;
  color: rgb(var(--wd-ui-contrast-rgb) / .72);
}
.accountant-result.is-ok { color: var(--diary-success-border-solid); }
.accountant-result.is-error { color: #fca5a5; }
.accountant-inline-form {
  display: grid;
  gap: 8px;
  margin-top: 8px;
}
.accountant-list-item--stack {
  align-items: stretch;
  display: grid;
  gap: 8px;
}
.accountant-list-item__main {
  display: grid;
  gap: 4px;
}
.accountant-badges {
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
}
.accountant-auth-shell .brand-panel,
.accountant-auth-shell .card {
  min-height: auto;
}
@media (max-width: 900px) {
  .accountant-grid--two,
  .accountant-check-grid {
    grid-template-columns: 1fr;
  }
}

/* Tax profile / non-limited expansion */
.accountant-grid--2 { grid-template-columns: minmax(0, 1.1fr) minmax(320px, .9fr); }
.accountant-card--accent,
.accountant-panel--tax-profile {
  background: linear-gradient(135deg, rgb(var(--diary-primary-rgb) / .12), rgb(var(--diary-accent-rgb) / .10)), rgb(var(--wd-ui-contrast-rgb) / .045);
}
.accountant-kpi-grid {
  display: grid;
  gap: 12px;
  grid-template-columns: repeat(2, minmax(0, 1fr));
}
.accountant-kpi {
  padding: 13px;
  border-radius: 14px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  background: rgb(var(--wd-ui-contrast-rgb) / .045);
}
.accountant-kpi span,
.accountant-field > span {
  display: block;
  margin-bottom: 6px;
  color: rgb(var(--wd-ui-contrast-rgb) / .70);
  font-size: .84rem;
  font-weight: 700;
}
.accountant-kpi strong {
  display: block;
  font-size: 1.25rem;
  line-height: 1.15;
}
.accountant-kpi small {
  display: block;
  margin-top: 5px;
  color: rgb(var(--wd-ui-contrast-rgb) / .60);
}
.accountant-list-row {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 12px;
  padding: 12px;
  border-radius: 14px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  background: rgb(var(--wd-ui-contrast-rgb) / .04);
}
.accountant-list-row p { margin: 4px 0 0; }
.accountant-field--full { margin-top: 12px; }
.accountant-badge.is-ok,
.accountant-badge--ok { border-color: rgb(var(--diary-success-rgb) / .45); background: rgb(var(--diary-success-rgb) / .12); }
.accountant-badge.is-warn,
.accountant-badge--warn { border-color: rgb(var(--diary-accent-rgb) / .55); background: rgb(var(--diary-accent-rgb) / .14); }
.accountant-badge.is-danger { border-color: rgba(248,113,113,.55); background: rgba(248,113,113,.14); }
.accountant-badge.is-muted { opacity: .62; }
@media (max-width: 900px) {
  .accountant-grid--2,
  .accountant-kpi-grid { grid-template-columns: 1fr; }
  .accountant-list-row { align-items: flex-start; flex-direction: column; }
}

/* Accountant theme contract: all Accountant workspaces inherit these surfaces. */
.accountant-shell, .vatdash, .vat-return-workspace, .rc-workspace {
  --accountant-surface: var(--diary-panel);
  --accountant-surface-raised: var(--diary-panel-alt);
  --accountant-border: var(--diary-border);
  --accountant-muted: var(--diary-muted);
  color: inherit;
}
[data-theme="light"] .accountant-shell, [data-theme="light"] .vatdash, [data-theme="light"] .vat-return-workspace, [data-theme="light"] .rc-workspace,
html.light .accountant-shell, html.light .vatdash, html.light .vat-return-workspace, html.light .rc-workspace {
  --accountant-surface: var(--diary-panel); --accountant-surface-raised: var(--diary-panel-alt); --accountant-border: var(--diary-border); --accountant-muted: var(--diary-muted);
}

/* External accountant realm inside the shared Workshop Diary shell. */
.wd-topbar-realm {
  display: inline-flex;
  align-items: center;
  min-height: 34px;
  padding: 6px 10px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  border-radius: 999px;
  background: rgb(var(--wd-ui-contrast-rgb) / .05);
  color: rgb(var(--wd-ui-contrast-rgb) / .72);
  font-size: .82rem;
  font-weight: 700;
  white-space: nowrap;
}
.wd-topbar-logout { text-decoration: none; }

/* External accountant realm inside the shared Workshop Diary shell. */
.wd-topbar-realm {
  display: inline-flex;
  align-items: center;
  min-height: 34px;
  padding: 6px 10px;
  border: 1px solid rgb(var(--wd-ui-contrast-rgb) / .10);
  border-radius: 999px;
  background: rgb(var(--wd-ui-contrast-rgb) / .05);
  color: rgb(var(--wd-ui-contrast-rgb) / .72);
  font-size: .82rem;
  font-weight: 700;
  white-space: nowrap;
}
.wd-topbar-logout { text-decoration: none; }