.corporate-tax{margin:28px 0;padding:28px;border:1px solid var(--line);background:var(--white)}.corporate-tax-head{display:flex;align-items:flex-end;justify-content:space-between;gap:24px}.corporate-tax-head h2{margin:12px 0 8px;font-size:32px;letter-spacing:-1.2px}.corporate-tax-head p{margin:0;color:var(--muted);max-width:760px}.corporate-tax-head .secondary{min-height:44px;white-space:nowrap}.corporate-source-note{margin:22px 0 12px;padding:13px 15px;background:#eaf0f5;color:#526b80;font-size:14px}.corporate-source-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:10px}.corporate-source-grid span{padding:13px 15px;border:1px solid var(--line);color:#526b80;font-size:13px}.corporate-source-grid span.is-ready{border-color:#9cc7ad;background:#f4fbf6;color:#276a3a}.corporate-tax [data-tax-body]{margin-top:26px}.corporate-empty,.corporate-ready{padding:16px 18px;border:1px solid var(--line);background:#f7fafc;color:#526b80}.corporate-ready{border-color:#9cc7ad;background:#f4fbf6;color:#276a3a}.corporate-controls{display:grid;grid-template-columns:minmax(180px,260px) 1fr;gap:18px;margin-top:20px;padding:18px;border:1px solid var(--line);background:#f7fafc}.corporate-controls label,.corporate-allocation label,.certificate-fields label{display:grid;gap:7px;color:#38546c;font-size:14px;font-weight:700}.corporate-controls select,.corporate-allocation select,.corporate-allocation input,.corporate-table select,.certificate-fields input{width:100%;min-height:44px;padding:10px 12px;border:1px solid #aebfce;border-radius:0;background:#fff;color:var(--ink);font:inherit}.corporate-controls>div{display:grid;align-content:center;gap:4px}.corporate-controls span{color:var(--muted);font-size:14px}.corporate-rule-note,.corporate-block>p{color:var(--muted);font-size:14px}.corporate-block{margin-top:22px;padding:22px;border:1px solid var(--line);background:#fff}.corporate-block h3{margin:0;font-size:21px;letter-spacing:-.5px}.corporate-block>p{margin:8px 0 0}.corporate-table-wrap{overflow-x:auto;margin-top:18px}.corporate-table{width:100%;border-collapse:collapse;min-width:570px}.corporate-table th,.corporate-table td{padding:12px;border-bottom:1px solid #dce5ed;text-align:left;font-size:14px}.corporate-table th{color:#526b80;font-size:12px}.corporate-table td:nth-child(2){font-variant-numeric:tabular-nums;text-align:right}.corporate-table small{display:block;color:var(--muted);font-weight:400}.corporate-allocation{display:grid;grid-template-columns:minmax(190px,260px) repeat(2,minmax(140px,1fr));gap:14px;align-items:end;margin-top:18px;padding:16px;background:#f7fafc}.corporate-allocation p{grid-column:1/-1;margin:0;color:var(--muted);font-size:13px}.corporate-results-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}.corporate-metrics{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:18px}.corporate-metric{padding:14px;border:1px solid var(--line);background:#fafdff;min-width:0}.corporate-metric span,.corporate-metric small{display:block;color:#526b80;font-size:12px;overflow-wrap:anywhere}.corporate-metric strong{display:block;margin-top:5px;font-size:18px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.corporate-block-head,.certificate-row{display:flex;align-items:center;justify-content:space-between;gap:16px}.certificate-list{display:grid;gap:12px;margin-top:16px}.certificate-row{padding:14px;border:1px solid var(--line);background:#fafdff}.certificate-row>div:first-child{display:grid;gap:3px}.certificate-row span{color:var(--muted);font-size:13px}.certificate-row .corporate-metric{padding:8px 12px;min-width:190px}.certificate-row .corporate-metric strong{font-size:15px}.corporate-formula{margin-top:16px;padding-top:14px;border-top:1px solid var(--line);color:#526b80;font-size:14px}.corporate-formula summary{min-height:44px;display:flex;align-items:center;font-weight:700;color:var(--ink);cursor:pointer}.corporate-warning{margin-top:14px!important;padding:12px 14px;background:#fff2d9;color:#815510!important}.corporate-reconcile{margin-top:16px;padding:14px;background:#f7fafc;color:#526b80;font-size:14px}.corporate-reconcile p{margin:0}.certificate-editor{padding:18px;border:1px solid #9cc7ad;background:#f4fbf6}.certificate-editor h4{margin:0 0 14px}.certificate-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.certificate-editor .primary{width:auto;margin:16px 8px 0 0}.certificate-editor .secondary{margin-top:16px;min-height:44px}@media(max-width:700px){.corporate-tax{padding:20px;min-width:0}.corporate-tax-head{align-items:flex-start;flex-direction:column}.corporate-tax-head .secondary{width:100%}.corporate-tax-head h2{font-size:27px}.corporate-source-grid,.corporate-controls,.corporate-results-grid,.certificate-fields{grid-template-columns:1fr}.corporate-allocation{grid-template-columns:1fr}.corporate-block{padding:18px;min-width:0}.corporate-metrics{grid-template-columns:1fr}.corporate-block-head,.certificate-row{align-items:flex-start;flex-direction:column}.certificate-row .corporate-metric{width:100%;min-width:0}.corporate-table-wrap{margin-inline:-18px;padding-inline:18px}.corporate-table{min-width:540px}.corporate-tax :is(h2,h3,h4,p,span,strong,label,button){overflow-wrap:anywhere}.corporate-tax input,.corporate-tax select,.corporate-tax button{max-width:100%}}@media(max-width:360px){.corporate-tax{padding:18px 16px}.corporate-table-wrap{margin-inline:-16px;padding-inline:16px}}
.corporate-tax,.corporate-tax *{box-sizing:border-box}.corporate-tax{min-width:0;max-width:100%}.corporate-source-note strong{display:block;margin-bottom:10px}.corporate-source-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.corporate-tax label{min-width:0}.corporate-tax input,.corporate-tax select,.corporate-tax button{min-height:44px;min-width:0;max-width:100%}.corporate-tax input{font-variant-numeric:tabular-nums}.corporate-tax .allocation-input{display:grid;gap:5px;font-weight:600}.corporate-tax .is-balanced{color:#276a3a;font-weight:700}.corporate-tax .is-unbalanced{color:#9b3d31;font-weight:700}.corporate-tax .allocation-options{grid-template-columns:repeat(2,minmax(0,1fr))}.corporate-tax .bridge-adjustments{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:18px}.corporate-tax .bridge-adjustments label,.corporate-tax .corporate-results-grid>section>label{display:grid;gap:7px;margin-top:12px;color:#38546c;font-size:14px;font-weight:700}.corporate-tax .check-label{display:flex;align-items:center;gap:10px;min-height:44px;margin-top:12px;color:#38546c;font-size:14px;font-weight:600}.corporate-tax .check-label input{width:20px;height:20px;min-height:20px;flex:0 0 20px}.corporate-tax .wizard-actions,.corporate-tax .certificate-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:16px}.corporate-tax .wizard-actions button,.corporate-tax .certificate-actions button{min-width:110px;min-height:44px}.corporate-tax .certificate-result-note{grid-column:1/-1;padding:12px;background:#f7fafc}.corporate-tax .reconcile-row{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;padding:12px 0;border-bottom:1px solid #dce5ed}.corporate-tax .reconcile-row span{overflow-wrap:anywhere}.corporate-tax .tax-trace{padding-left:24px}.corporate-tax .tax-trace li{display:grid;gap:5px;padding:12px 0;border-bottom:1px solid #dce5ed}.corporate-tax .tax-trace small{font-size:13px;line-height:1.5;overflow-wrap:anywhere}.corporate-tax .corporate-metric strong{word-break:break-word}.corporate-tax .corporate-table{min-width:570px}.corporate-tax .activity-bridge{min-width:0}.corporate-tax .allocation-table select{margin-top:8px;font-size:14px}
@media(max-width:700px){.corporate-tax{padding:16px}.corporate-tax-head h2{font-size:25px;line-height:1.2;letter-spacing:-.5px}.corporate-source-grid,.corporate-controls,.corporate-results-grid,.corporate-tax .allocation-options,.corporate-tax .bridge-adjustments{grid-template-columns:1fr}.corporate-tax .corporate-block{padding:16px}.corporate-tax .corporate-metrics{grid-template-columns:1fr}.corporate-tax .corporate-table-wrap{overflow:visible;margin-inline:0;padding:0}.corporate-tax .allocation-table,.corporate-tax .activity-bridge{width:100%;min-width:0;border-collapse:separate;border-spacing:0 10px}.corporate-tax .allocation-table thead,.corporate-tax .activity-bridge thead{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.corporate-tax .allocation-table tbody tr,.corporate-tax .activity-bridge tbody tr{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;margin-bottom:12px;padding:12px;border:1px solid #dce5ed;background:#fff}.corporate-tax .allocation-table tbody td,.corporate-tax .activity-bridge tbody td,.corporate-tax .activity-bridge tbody th{display:grid;align-content:start;gap:4px;min-width:0;padding:8px 4px;border:0;text-align:left;overflow-wrap:anywhere}.corporate-tax .allocation-table tbody td:first-child,.corporate-tax .allocation-table tbody td:nth-child(2),.corporate-tax .allocation-table tbody td:last-child,.corporate-tax .activity-bridge tbody th{grid-column:1/-1}.corporate-tax .allocation-table tbody td:first-child{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:8px}.corporate-tax .allocation-table tbody td:first-child select{flex:1 1 150px;margin:0}.corporate-tax .allocation-table tbody td[data-label]::before,.corporate-tax .activity-bridge tbody td[data-label]::before{content:attr(data-label);font-size:12px;color:#526b80}.corporate-tax .corporate-block-head,.corporate-tax .certificate-row{align-items:stretch;flex-direction:column}.corporate-tax .corporate-block-head button,.corporate-tax .certificate-actions button,.corporate-tax .wizard-actions button{width:100%;min-width:0}.corporate-tax .reconcile-row{grid-template-columns:1fr}.corporate-tax .corporate-metric strong{font-size:17px}.corporate-tax .corporate-table small{font-size:13px}.corporate-tax .tax-trace{padding-left:19px}}
@media(max-width:360px){.corporate-tax{padding:14px 12px}.corporate-tax .corporate-block{padding:13px}.corporate-tax .allocation-table tbody tr,.corporate-tax .activity-bridge tbody tr{padding:9px;gap:5px}.corporate-tax .allocation-table tbody td,.corporate-tax .activity-bridge tbody td,.corporate-tax .activity-bridge tbody th{padding:7px 2px}.corporate-tax .corporate-tax-head h2{font-size:23px}.corporate-tax .corporate-metric{padding:12px}}
.allocation-bulk{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin:14px 0}.allocation-bulk button{min-height:44px;padding:9px 13px}.allocation-bulk label,.allocation-select{display:flex;align-items:center;gap:8px}.allocation-bulk input[type=checkbox],.allocation-select input[type=checkbox]{width:20px;height:20px;min-width:20px;accent-color:#286545}.allocation-select{font-weight:inherit!important}.allocation-review-summary{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:8px;margin-top:16px}.allocation-review-summary .corporate-metric{padding:10px}.detail-reconciliation{margin:6px 0!important;font-size:14px}.detail-reconciliation.is-ok{color:#276a3a}.detail-reconciliation.is-error{color:#9c3030}.allocation-table tr.is-detail-account>td:first-child{padding-left:18px}.allocation-table td:first-child strong{overflow-wrap:anywhere}
@media(max-width:700px){.allocation-review-summary{grid-template-columns:1fr 1fr}.allocation-bulk{align-items:stretch}.allocation-bulk button{flex:1 1 100%;width:100%}.allocation-table{min-width:0;width:100%;border-collapse:separate;border-spacing:0 10px}.allocation-table thead{display:none}.allocation-table tbody{display:grid;gap:10px}.allocation-table tbody tr{display:grid;grid-template-columns:1fr 1fr;border:1px solid #dce5ed;background:#fff}.allocation-table tbody td{display:block;min-width:0;padding:10px;border-bottom:1px solid #eef2f5;text-align:left!important}.allocation-table tbody td:first-child,.allocation-table tbody td:last-child{grid-column:1/-1}.allocation-table tbody td:first-child{background:#f7fafc}.allocation-table tbody td[data-label]:before{content:attr(data-label);display:block;margin-bottom:4px;color:#526b80;font-size:12px;font-weight:700}.allocation-table tbody td:nth-child(2){font-variant-numeric:tabular-nums}.allocation-table .allocation-input{font-size:13px}.allocation-table .allocation-input input{min-height:44px}}
@media(max-width:360px){.allocation-review-summary{grid-template-columns:1fr}.allocation-table tbody tr{grid-template-columns:1fr}.allocation-table tbody td:first-child,.allocation-table tbody td:last-child{grid-column:1}}
/* Phase 4 tax bridge and result presentation */
.corporate-tax .tax-bridge-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin-top:16px;align-items:start}.corporate-tax .tax-bridge-subhead{grid-column:1/-1;margin-top:8px;padding-bottom:8px;border-bottom:1px solid #dce5ed;font-weight:700;color:var(--ink)}.corporate-tax .tax-bridge-grid>label{display:grid;gap:6px;color:#38546c;font-size:14px;font-weight:700}.corporate-tax .tax-bridge-grid input:not([type=checkbox]){width:100%;min-height:44px;padding:10px 12px;border:1px solid #aebfce;background:#fff;font:inherit}.corporate-tax .tax-bridge-grid .check-label{grid-column:span 1;margin:0}.corporate-tax .tax-bridge-note{grid-column:1/-1;margin:0;color:var(--muted);font-size:13px}.corporate-tax .tax-source-badge{display:block;margin-top:3px;color:#64788a;font-size:12px;font-weight:400}.corporate-tax .tax-source-badge.is-missing{color:#8a611a}.corporate-tax .tax-value-row{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:4px 12px;padding:12px;border:1px solid #dce5ed;background:#f7fafc;min-width:0}.corporate-tax .tax-value-row strong{overflow-wrap:anywhere}.corporate-tax .tax-value-row>small{grid-column:1/-1}.corporate-tax .tax-bridge-grid>.tax-value-row{grid-column:span 1}.corporate-tax .tax-bridge-grid>.tax-bridge-note{padding:10px 0}.corporate-tax .kpi-grid{grid-template-columns:repeat(4,minmax(0,1fr))}.corporate-tax .tax-activity-table{min-width:760px}.corporate-tax .tax-breakdown-steps{padding-left:24px}.corporate-tax .tax-breakdown-steps>li{padding:12px 0;border-bottom:1px solid #dce5ed}.corporate-tax .tax-breakdown-steps h4{margin:0 0 8px}.corporate-tax .tax-breakdown-row{display:grid;grid-template-columns:minmax(0,1fr) auto auto;align-items:center;gap:8px;padding:7px 0;font-size:14px}.corporate-tax .tax-breakdown-row span{color:#526b80}.corporate-tax .tax-breakdown-row strong{font-variant-numeric:tabular-nums;text-align:right;overflow-wrap:anywhere}.corporate-tax .tax-breakdown-row .tax-source-badge{min-width:110px;text-align:right}
@media(max-width:700px){.corporate-tax .tax-bridge-grid,.corporate-tax .kpi-grid{grid-template-columns:1fr}.corporate-tax .tax-bridge-grid>.tax-value-row,.corporate-tax .tax-bridge-grid>.tax-bridge-note,.corporate-tax .tax-bridge-subhead{grid-column:1}.corporate-tax .tax-activity-table{min-width:0;width:100%;border-collapse:separate;border-spacing:0 9px}.corporate-tax .tax-activity-table thead{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.corporate-tax .tax-activity-table tbody tr,.corporate-tax .tax-activity-table tfoot tr{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:5px;margin-bottom:10px;padding:10px;border:1px solid #dce5ed;background:#fff}.corporate-tax .tax-activity-table tbody th,.corporate-tax .tax-activity-table tbody td,.corporate-tax .tax-activity-table tfoot th,.corporate-tax .tax-activity-table tfoot td{display:grid;min-width:0;padding:6px 3px;border:0;text-align:left;overflow-wrap:anywhere}.corporate-tax .tax-activity-table tbody th,.corporate-tax .tax-activity-table tfoot th{grid-column:1/-1;background:#f7fafc}.corporate-tax .tax-activity-table tbody td::before{content:attr(data-label);color:#526b80;font-size:12px}.corporate-tax .tax-activity-table tfoot td:nth-of-type(1){grid-column:1/-1}.corporate-tax .tax-breakdown-row{grid-template-columns:minmax(0,1fr) auto}.corporate-tax .tax-breakdown-row .tax-source-badge{grid-column:1/-1;text-align:left}.corporate-tax .tax-breakdown-steps{padding-left:20px}}