:root{
    --bg:#f4f7fb;
    --panel:#ffffff;
    --line:#dbe2ea;
    --text:#1f2937;
    --muted:#6b7280;
    --nav:#15334a;
    --accent:#2b7bbb;
    --good:#0f8a4b;
    --bad:#c2410c;
}
*{box-sizing:border-box}
body{margin:0;font-family:Arial,Helvetica,sans-serif;background:var(--bg);color:var(--text)}
.topbar{display:flex;justify-content:space-between;align-items:center;gap:16px;padding:14px 24px;background:var(--nav);color:#fff;position:sticky;top:0;z-index:50;box-shadow:0 4px 12px rgba(0,0,0,.12)}
.brand{font-size:24px;font-weight:700}
.topnav{display:flex;flex-wrap:wrap;gap:10px}
.topnav a{display:inline-block;color:#fff;text-decoration:none;padding:10px 14px;border-radius:8px;background:rgba(255,255,255,.08)}
.topnav a:hover{background:rgba(255,255,255,.16)}
.content{padding:24px}
.content-wide{max-width:none}
h1,h2,h3{margin-top:0}
.panel,.card{background:var(--panel);border:1px solid var(--line);border-radius:16px;padding:18px;margin-bottom:18px;box-shadow:0 6px 18px rgba(0,0,0,.04)}
.cards,.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:18px}
.panel-header{display:flex;justify-content:space-between;align-items:center}
.table-wrap{overflow-x:auto}
table{width:100%;border-collapse:collapse}
th,td{padding:10px;border-bottom:1px solid var(--line);vertical-align:top}
th{background:#f8fafc;text-align:left}
.num{text-align:right}
input[type=text],input[type=password],input[type=file],select{width:100%;padding:10px;border:1px solid #cbd5e1;border-radius:8px;margin:6px 0 14px;background:#fff}
button{background:var(--accent);color:#fff;border:0;padding:12px 16px;border-radius:10px;cursor:pointer}
button:hover{filter:brightness(.96)}
.btn-delete{background:#b91c1c;padding:10px 12px;white-space:nowrap}
.alert{padding:12px 14px;border-radius:10px;margin-bottom:16px}
.alert.success{background:#ecfdf5;color:#166534;border:1px solid #bbf7d0}
.alert.error{background:#fff7ed;color:#9a3412;border:1px solid #fdba74}
.negative{color:var(--bad);font-weight:700}
.positive{color:var(--good);font-weight:700}
.actual,.deviation,.th-sub{font-size:12px;color:var(--muted)}
.budget-table input{min-width:88px;margin-bottom:8px}
.budget-table th,.budget-table td{text-align:right}
.budget-table th:first-child,.budget-table td:first-child{text-align:left}
.budget-table .sticky-label{min-width:220px}
.section-total{background:#f8fafc}
.year-total{min-width:120px}
.line-actions-cell{min-width:110px;text-align:center!important}
.inline-form{margin:0}
.login-body{display:grid;place-items:center;min-height:100vh}
.login-card{width:360px;background:#fff;border:1px solid var(--line);border-radius:18px;padding:26px;box-shadow:0 10px 24px rgba(0,0,0,.06)}
.year-switch{max-width:180px;margin-bottom:16px}
@media (max-width:1100px){
    .topbar{padding:14px 16px;align-items:flex-start;flex-direction:column}
    .topnav{width:100%}
    .cards,.grid-2{grid-template-columns:1fr}
    .content{padding:16px}
}