/* Fiscal and mobile worksheets: scoped, responsive, no remote assets. */
.otk-fiscal{color:#122036;max-width:100%;min-width:0}.otk-fiscal *{box-sizing:border-box}.otk-fiscal .fiscal-intro{font-size:1.04rem;line-height:1.7;margin:0 0 22px;max-width:82ch}.otk-fiscal .fiscal-form{display:block;max-width:100%;min-width:0}.otk-fiscal .fiscal-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px 24px}.otk-fiscal .fiscal-field{min-width:0}.otk-fiscal .fiscal-wide{grid-column:1/-1}.otk-fiscal label{display:block;font-size:.92rem;font-weight:650;line-height:1.5;margin:0 0 7px;overflow-wrap:anywhere}.otk-fiscal input:not([type=checkbox]),.otk-fiscal select,.otk-fiscal textarea{width:100%;max-width:100%;min-width:0;min-height:44px;border:1px solid #c8d3e4;border-radius:10px;background:#fff;color:#122036;padding:11px 12px;font:inherit}.otk-fiscal textarea{resize:vertical;line-height:1.5;font-family:ui-monospace,SFMono-Regular,Consolas,monospace;font-size:.88rem;white-space:pre-wrap;overflow-wrap:anywhere}.otk-fiscal input[type=file]{font-size:.86rem;padding:8px}.otk-fiscal .fiscal-file-label{font-size:.8rem;font-weight:500;margin-top:12px}.otk-fiscal .fiscal-help{font-size:.82rem;line-height:1.55;color:#526178;margin:7px 0;overflow-wrap:anywhere}.otk-fiscal .fiscal-checkbox{display:flex;align-items:flex-start;gap:10px;padding:9px 0}.otk-fiscal .fiscal-checkbox input{width:19px;height:19px;flex-shrink:0;margin-top:3px;accent-color:#0053e2}.otk-fiscal .fiscal-checkbox label{margin:0;font-weight:500}.otk-fiscal .fiscal-actions{display:flex;gap:10px;flex-wrap:wrap;margin:22px 0 10px}.otk-fiscal button{font:inherit;font-weight:600;border:1px solid #c8d3e4;border-radius:10px;background:#fff;color:#0053e2;min-height:44px;padding:10px 15px;cursor:pointer;max-width:100%;white-space:normal;overflow-wrap:anywhere}.otk-fiscal button.otk-primary{background:#0053e2;border-color:#0053e2;color:#fff}.otk-fiscal button:hover{background:#eef4ff}.otk-fiscal button.otk-primary:hover{background:#0044bd}.otk-fiscal button:disabled{opacity:.5;cursor:default}.otk-fiscal :is(button,input,select,textarea,summary,a):focus-visible{outline:3px solid #73a5ff;outline-offset:3px}.otk-fiscal .fiscal-notice,.otk-fiscal .fiscal-error{padding:14px 16px;border-radius:0 10px 10px 0;background:#fff7e8;border-left:4px solid #bd7814;line-height:1.6;margin:14px 0;overflow-wrap:anywhere}.otk-fiscal .fiscal-error{background:#fff2f2;border-color:#b4232a;color:#871923}.otk-fiscal [hidden]{display:none!important}.otk-fiscal .fiscal-status{font-size:.88rem;line-height:1.6;min-height:1.5em;color:#526178}.otk-fiscal .fiscal-sources{margin:20px 0;border:1px solid #dce5f3;border-radius:10px;padding:12px 15px;background:#f8faff}.otk-fiscal .fiscal-sources summary{cursor:pointer;font-weight:650;color:#23466f}.otk-fiscal .fiscal-sources p{font-size:.83rem;line-height:1.65;overflow-wrap:anywhere}.otk-fiscal .fiscal-sources a{color:#0053e2}.otk-fiscal .fiscal-output{border-top:1px solid #dce5f3;padding-top:24px;margin-top:24px;min-width:0;max-width:100%}.otk-fiscal .fiscal-output h2{font-size:1.4rem;line-height:1.4;margin:0 0 16px}.otk-fiscal .fiscal-output h3{font-size:1.04rem;line-height:1.5;margin:26px 0 10px}.otk-fiscal .fiscal-metrics{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(190px,100%),1fr));gap:12px;margin:0 0 22px}.otk-fiscal .fiscal-metrics>div{padding:15px;border:1px solid #dce5f3;background:#f4f8ff;border-radius:12px;min-width:0}.otk-fiscal .fiscal-metrics dt{font-size:.8rem;font-weight:550;color:#526178;margin:0 0 5px}.otk-fiscal .fiscal-metrics dd{margin:0;font-size:1.12rem;font-weight:700;color:#123779;line-height:1.45;overflow-wrap:anywhere}.otk-fiscal .fiscal-note{font-size:.88rem;line-height:1.7;color:#354761;margin:12px 0;max-width:95ch}.otk-fiscal .fiscal-scroll{overflow-x:auto;max-width:100%;position:relative;border:1px solid #dce5f3;border-radius:10px;overscroll-behavior-inline:contain}.otk-fiscal table{border-collapse:collapse;width:100%;font-size:.83rem;line-height:1.55;margin:0;background:#fff}.otk-fiscal th,.otk-fiscal td{padding:11px 13px;border-bottom:1px solid #e3eaf4;text-align:left;vertical-align:top;min-width:95px;max-width:440px;overflow-wrap:anywhere}.otk-fiscal th{font-size:.77rem;font-weight:650;background:#eef4ff;color:#294466}.otk-fiscal td{white-space:pre-wrap}.otk-fiscal tr:last-child td{border-bottom:0}.otk-fiscal .fiscal-pagination{display:flex;align-items:center;justify-content:space-between;gap:8px;margin:10px 0;flex-wrap:wrap}.otk-fiscal .fiscal-pagination span{font-size:.82rem;color:#526178}.otk-fiscal .fiscal-downloads{padding-top:12px}@media(max-width:640px){.otk-fiscal .fiscal-grid{grid-template-columns:minmax(0,1fr);gap:16px}.otk-fiscal .fiscal-wide{grid-column:auto}.otk-fiscal .fiscal-actions button{flex:1 1 145px}.otk-fiscal .fiscal-metrics{grid-template-columns:minmax(0,1fr)}.otk-fiscal .fiscal-sources{padding:10px 12px}.otk-fiscal .fiscal-scroll{width:100%}}@media print{.otk-fiscal .fiscal-form,.otk-fiscal .fiscal-downloads,.otk-fiscal .fiscal-pagination{display:none}.otk-fiscal .fiscal-scroll{overflow:visible;border:0}.otk-fiscal .fiscal-metrics{grid-template-columns:1fr 1fr}}

/* 1.9 quick lookup: one amount, direct feedback, optional tariff editing. */
.otk-fiscal .fiscal-quick-note{padding:14px 16px;border:1px solid #c9dcff;border-radius:10px;background:#eef5ff;color:#315781;font-size:.88rem;line-height:1.65;margin:0 0 20px}
.otk-fiscal .fiscal-optional{border:1px solid #dce5f3;border-radius:10px;padding:0 15px;margin:20px 0;background:#fbfcff}
.otk-fiscal .fiscal-optional>summary{min-height:46px;padding:13px 0;cursor:pointer;font-size:.9rem;font-weight:650;color:#23466f}
.otk-fiscal .fiscal-optional .fiscal-field{margin:8px 0 20px}
.otk-fiscal .fiscal-amounts{display:flex;flex-wrap:wrap;gap:7px;margin-top:10px}
.otk-fiscal .fiscal-amounts button{padding:7px 12px;min-height:40px;font-size:.84rem}
.otk-fiscal .fiscal-quiet-message{background:#eef5ff;border-color:#82adef;color:#315781}
.otk-fiscal details.fiscal-result-table{border:1px solid #dce5f3;border-radius:10px;padding:0 14px;margin:20px 0}
.otk-fiscal details.fiscal-result-table>summary{padding:14px 0;min-height:46px;cursor:pointer;font-size:.9rem;font-weight:650;color:#23466f}
.otk-fiscal details.fiscal-result-table .fiscal-scroll{margin-bottom:12px}

.otk-fiscal.fiscal-quick-lookup .fiscal-output{padding-top:18px;margin:20px 0}
.otk-fiscal.fiscal-quick-lookup .fiscal-output h2{font-size:1.1rem}
.otk-fiscal.fiscal-quick-lookup .fiscal-metrics{grid-template-columns:1fr;gap:8px}
.otk-fiscal.fiscal-quick-lookup .fiscal-metrics>div{display:flex;align-items:baseline;justify-content:space-between;gap:16px;padding:11px 14px}
.otk-fiscal.fiscal-quick-lookup .fiscal-metrics dt{margin:0}.otk-fiscal.fiscal-quick-lookup .fiscal-metrics dd{font-size:1.05rem;text-align:right}
.otk-fiscal .fiscal-result-notes{margin:14px 0}.otk-fiscal .fiscal-result-notes>summary{padding:10px 0;min-height:44px;cursor:pointer;font-size:.88rem;font-weight:650;color:#315781}
/* 1.21 guided Mobile money tools: answer first, editable rows, live results. */
.otk-fiscal.fiscal-guided .fiscal-output{margin:22px 0;padding:18px 20px;border:1px solid #dce5f3;border-radius:12px;background:#fbfcff;transition:opacity .15s}
.otk-fiscal.fiscal-guided .fiscal-output h2{font-size:1.15rem;margin:0 0 10px}
.otk-fiscal .fiscal-output.fiscal-stale{opacity:.55}
.otk-fiscal .fiscal-answer{font-size:1.05rem;line-height:1.6;font-weight:600;color:#122036;margin:0 0 14px;max-width:72ch}
.otk-fiscal .fiscal-example-chip{display:inline-block;vertical-align:.15em;margin-right:10px;padding:3px 9px;border-radius:999px;background:#e6efff;color:#0047c2;font-size:.72rem;font-weight:700;letter-spacing:.05em;text-transform:uppercase}
.otk-fiscal .fiscal-example-note{margin:-6px 0 16px}
.otk-fiscal .fiscal-group-title{margin:6px 0 -6px;padding-top:16px;border-top:1px solid #e3eaf4}
.otk-fiscal .fiscal-group-title h3{font-size:1rem;line-height:1.4;margin:0 0 2px}
.otk-fiscal .fiscal-group-title .fiscal-help{margin:0}
.otk-fiscal .fiscal-grid-label{font-size:.92rem;font-weight:650;line-height:1.5;margin:0 0 7px}
.otk-fiscal .fiscal-rows th{white-space:normal;min-width:0;vertical-align:bottom}
.otk-fiscal .fiscal-rows td{padding:6px;min-width:96px;white-space:normal}
.otk-fiscal .fiscal-rows td.fiscal-cell-text{min-width:150px}
.otk-fiscal .fiscal-rows td.fiscal-row-tools{min-width:0;width:44px;padding:6px 4px;text-align:center}
.otk-fiscal .fiscal-rows input:not([type=checkbox]){min-height:40px;padding:8px 10px;border-radius:8px;font-size:.9rem}
.otk-fiscal .fiscal-rows button.fiscal-row-remove{width:36px;min-height:36px;padding:0;border:0;background:transparent;color:#8a1932;font-size:1.25rem;line-height:1}
.otk-fiscal .fiscal-rows button.fiscal-row-remove:hover{background:#fff0f2}
.otk-fiscal .fiscal-add-row{margin-top:10px}
.otk-fiscal .fiscal-paste{margin-top:8px}
.otk-fiscal .fiscal-paste>summary{cursor:pointer;font-size:.86rem;font-weight:600;color:#23466f;padding:9px 0;min-height:40px}
.otk-fiscal .fiscal-paste label{font-weight:500;font-size:.84rem}
.otk-fiscal .fiscal-sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap}
@media(max-width:640px){.otk-fiscal.fiscal-guided .fiscal-output{padding:14px}.otk-fiscal .fiscal-rows td{min-width:86px}.otk-fiscal .fiscal-rows td.fiscal-cell-text{min-width:130px}}
.otk-fiscal .fiscal-topline{display:none}
@media(max-width:900px){.otk-fiscal .fiscal-topline:not([hidden]){display:block;margin:0 0 18px;padding:12px 14px;border:1px solid #c9dcff;border-radius:10px;background:#eef5ff;color:#123779;font-size:.95rem;line-height:1.55}.otk-fiscal .fiscal-topline a{color:#0053e2;font-weight:600;white-space:nowrap}}
/* 1.21.1 brand colours: M-Pesa green, Airtel red. */
.otk-fiscal .otk-brand{font-weight:650}
.otk-fiscal .otk-brand-mpesa{color:#00733a}
.otk-fiscal .otk-brand-airtel{color:#c40000}
.otk-fiscal .fiscal-brands{display:flex;flex-wrap:wrap;gap:8px;list-style:none;margin:-8px 0 18px;padding:0}
.otk-fiscal .fiscal-brand-chip{display:inline-flex;align-items:center;gap:7px;margin:0;padding:4px 11px;border-radius:999px;font-size:.8rem;font-weight:650;line-height:1.4}
.otk-fiscal .fiscal-brand-chip::before{content:"";width:8px;height:8px;border-radius:50%;background:currentColor}
.otk-fiscal .fiscal-brand-chip[data-brand=mpesa]{color:#00733a;background:#eaf7ef}
.otk-fiscal .fiscal-brand-chip[data-brand=airtel]{color:#c40000;background:#fdeeee}
.otk-fiscal .fiscal-brand-chip[data-brand=mpesa]::before{background:#00a650}
.otk-fiscal .fiscal-brand-chip[data-brand=airtel]::before{background:#e40000}

/* dark-mode:start — generated by scripts/dark-mode.py from build/fiscal-plus-assets/styles.css; do not edit by hand */
@media screen{
 html[data-theme="dark"] .otk-fiscal:not([data-otk-paper],[data-otk-paper] *){color:#fafafa}
 html[data-theme="dark"] .otk-fiscal input:not([type=checkbox]):not([data-otk-paper],[data-otk-paper] *),
html[data-theme="dark"] .otk-fiscal select:not([data-otk-paper],[data-otk-paper] *),
html[data-theme="dark"] .otk-fiscal textarea:not([data-otk-paper],[data-otk-paper] *){border:1px solid #424242;background:#212121;color:#fafafa}
 html[data-theme="dark"] .otk-fiscal .fiscal-help:not([data-otk-paper],[data-otk-paper] *){color:#afafaf}
 html[data-theme="dark"] .otk-fiscal button:not([data-otk-paper],[data-otk-paper] *){border:1px solid #424242;background:#212121;color:#80abf7}
 html[data-theme="dark"] .otk-fiscal button.otk-primary:not([data-otk-paper],[data-otk-paper] *){background:#0053e2;border-color:#0053e2;color:#fff}
 html[data-theme="dark"] .otk-fiscal button:hover:not([data-otk-paper],[data-otk-paper] *){background:#292929}
 html[data-theme="dark"] .otk-fiscal button.otk-primary:hover:not([data-otk-paper],[data-otk-paper] *){background:#0044bd}
 html[data-theme="dark"] .otk-fiscal :is(button,input,select,textarea,summary,a):focus-visible:not([data-otk-paper],[data-otk-paper] *){outline:3px solid #465671}
 html[data-theme="dark"] .otk-fiscal .fiscal-notice:not([data-otk-paper],[data-otk-paper] *),
html[data-theme="dark"] .otk-fiscal .fiscal-error:not([data-otk-paper],[data-otk-paper] *){background:#1f180b;border-left:4px solid #755d43}
 html[data-theme="dark"] .otk-fiscal .fiscal-error:not([data-otk-paper],[data-otk-paper] *){background:#201616;border-color:#b4232a;color:#fcb3b0}
 html[data-theme="dark"] .otk-fiscal .fiscal-status:not([data-otk-paper],[data-otk-paper] *){color:#afafaf}
 html[data-theme="dark"] .otk-fiscal .fiscal-sources:not([data-otk-paper],[data-otk-paper] *){border:1px solid #3b3b3b;background:#1d1d1d}
 html[data-theme="dark"] .otk-fiscal .fiscal-sources summary:not([data-otk-paper],[data-otk-paper] *){color:#cfcfcf}
 html[data-theme="dark"] .otk-fiscal .fiscal-sources a:not([data-otk-paper],[data-otk-paper] *){color:#80abf7}
 html[data-theme="dark"] .otk-fiscal .fiscal-output:not([data-otk-paper],[data-otk-paper] *){border-top:1px solid #3b3b3b}
 html[data-theme="dark"] .otk-fiscal .fiscal-metrics>div:not([data-otk-paper],[data-otk-paper] *){border:1px solid #3b3b3b;background:#191919}
 html[data-theme="dark"] .otk-fiscal .fiscal-metrics dt:not([data-otk-paper],[data-otk-paper] *){color:#afafaf}
 html[data-theme="dark"] .otk-fiscal .fiscal-metrics dd:not([data-otk-paper],[data-otk-paper] *){color:#dadada}
 html[data-theme="dark"] .otk-fiscal .fiscal-note:not([data-otk-paper],[data-otk-paper] *){color:#cdcdcd}
 html[data-theme="dark"] .otk-fiscal .fiscal-scroll:not([data-otk-paper],[data-otk-paper] *){border:1px solid #3b3b3b}
 html[data-theme="dark"] .otk-fiscal table:not([data-otk-paper],[data-otk-paper] *){background:#212121}
 html[data-theme="dark"] .otk-fiscal th:not([data-otk-paper],[data-otk-paper] *),
html[data-theme="dark"] .otk-fiscal td:not([data-otk-paper],[data-otk-paper] *){border-bottom:1px solid #393939}
 html[data-theme="dark"] .otk-fiscal th:not([data-otk-paper],[data-otk-paper] *){background:#292929;color:#d1d1d1}
 html[data-theme="dark"] .otk-fiscal tr:last-child td:not([data-otk-paper],[data-otk-paper] *){border-bottom:0}
 html[data-theme="dark"] .otk-fiscal .fiscal-pagination span:not([data-otk-paper],[data-otk-paper] *){color:#afafaf}
 html[data-theme="dark"] .otk-fiscal .fiscal-quick-note:not([data-otk-paper],[data-otk-paper] *){border:1px solid #313f59;background:#292929;color:#bcbcbc}
 html[data-theme="dark"] .otk-fiscal .fiscal-optional:not([data-otk-paper],[data-otk-paper] *){border:1px solid #3b3b3b;background:#1d1d1d}
 html[data-theme="dark"] .otk-fiscal .fiscal-optional>summary:not([data-otk-paper],[data-otk-paper] *){color:#cfcfcf}
 html[data-theme="dark"] .otk-fiscal .fiscal-quiet-message:not([data-otk-paper],[data-otk-paper] *){background:#292929;border-color:#42546f;color:#bcbcbc}
 html[data-theme="dark"] .otk-fiscal details.fiscal-result-table:not([data-otk-paper],[data-otk-paper] *){border:1px solid #3b3b3b}
 html[data-theme="dark"] .otk-fiscal details.fiscal-result-table>summary:not([data-otk-paper],[data-otk-paper] *){color:#cfcfcf}
 html[data-theme="dark"] .otk-fiscal .fiscal-result-notes>summary:not([data-otk-paper],[data-otk-paper] *){color:#bcbcbc}
 html[data-theme="dark"] .otk-fiscal.fiscal-guided .fiscal-output:not([data-otk-paper],[data-otk-paper] *){border:1px solid #3b3b3b;background:#1d1d1d}
 html[data-theme="dark"] .otk-fiscal .fiscal-answer:not([data-otk-paper],[data-otk-paper] *){color:#fafafa}
 html[data-theme="dark"] .otk-fiscal .fiscal-example-chip:not([data-otk-paper],[data-otk-paper] *){background:#2c2c2c;color:#99bcfa}
 html[data-theme="dark"] .otk-fiscal .fiscal-group-title:not([data-otk-paper],[data-otk-paper] *){border-top:1px solid #393939}
 html[data-theme="dark"] .otk-fiscal .fiscal-rows button.fiscal-row-remove:not([data-otk-paper],[data-otk-paper] *){border:0;background:transparent;color:#feacb2}
 html[data-theme="dark"] .otk-fiscal .fiscal-rows button.fiscal-row-remove:hover:not([data-otk-paper],[data-otk-paper] *){background:#322527}
 html[data-theme="dark"] .otk-fiscal .fiscal-paste>summary:not([data-otk-paper],[data-otk-paper] *){color:#cfcfcf}
 @media(max-width:900px){
  html[data-theme="dark"] .otk-fiscal .fiscal-topline:not([hidden]):not([data-otk-paper],[data-otk-paper] *){border:1px solid #313f59;background:#292929;color:#dadada}
  html[data-theme="dark"] .otk-fiscal .fiscal-topline a:not([data-otk-paper],[data-otk-paper] *){color:#80abf7}
 }
 html[data-theme="dark"] .otk-fiscal .otk-brand-mpesa:not([data-otk-paper],[data-otk-paper] *){color:#6bc788}
 html[data-theme="dark"] .otk-fiscal .otk-brand-airtel:not([data-otk-paper],[data-otk-paper] *){color:#f97d6d}
 html[data-theme="dark"] .otk-fiscal .fiscal-brand-chip:not([data-otk-paper],[data-otk-paper] *)::before{background:currentColor}
 html[data-theme="dark"] .otk-fiscal .fiscal-brand-chip[data-brand=mpesa]:not([data-otk-paper],[data-otk-paper] *){color:#6bc788;background:#212c26}
 html[data-theme="dark"] .otk-fiscal .fiscal-brand-chip[data-brand=airtel]:not([data-otk-paper],[data-otk-paper] *){color:#f97d6d;background:#322526}
 html[data-theme="dark"] .otk-fiscal .fiscal-brand-chip[data-brand=mpesa]:not([data-otk-paper],[data-otk-paper] *)::before{background:#496d52}
 html[data-theme="dark"] .otk-fiscal .fiscal-brand-chip[data-brand=airtel]:not([data-otk-paper],[data-otk-paper] *)::before{background:#e40000}
}
/* dark-mode:end */