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var(--vr-border-subtle);color:var(--vr-text-muted);align-items:center;gap:8px;padding:10px 12px;display:flex}.entity-switcher-search input{font:inherit;color:var(--vr-text-primary);background:0 0;border:none;outline:none;flex:1;font-size:13px}.entity-switcher-list{max-height:360px;overflow-y:auto}.entity-switcher-item{width:100%;font:inherit;text-align:left;cursor:pointer;background:0 0;border:none;border-bottom:1px solid #f1f5f9;justify-content:space-between;align-items:center;gap:12px;padding:10px 14px;display:flex}.entity-switcher-item:last-child{border-bottom:none}.entity-switcher-item:hover{background:var(--vr-bg-hover)}.entity-switcher-item.is-active{background:var(--vr-bg-selected)}.entity-switcher-item-body{min-width:0}.entity-switcher-item strong{font-size:var(--vr-fs-body);color:var(--vr-text-primary);font-weight:var(--vr-fw-medium);display:block}.entity-switcher-item small{color:var(--vr-text-muted);text-transform:none;letter-spacing:0;font-size:13px;font-weight:var(--vr-fw-regular);margin-top:2px;display:block}.entity-switcher-check{color:var(--vr-action-primary);flex-shrink:0}.entity-switcher-empty{padding:var(--vr-space-4);text-align:center;color:var(--vr-text-muted);font-size:var(--vr-fs-body)}.entity-switcher-footer{padding:var(--vr-space-2) var(--vr-space-3);background:var(--vr-bg-subtle);border-top:1px solid var(--vr-border-subtle);font-size:var(--vr-fs-caption);font-weight:var(--vr-fw-medium);color:var(--vr-link);text-decoration:none}.entity-switcher-footer:hover{background:var(--vr-bg-selected)}.top-actions{align-items:center;gap:10px;margin-left:auto;display:flex}.icon-button{border:1px solid var(--vr-border-subtle);background:var(--vr-bg-surface);width:38px;height:38px;color:var(--vr-text-primary);cursor:pointer;place-items:center;display:grid;position:relative}.icon-button:hover{background:var(--vr-bg-hover);border-color:var(--vr-border-default)}.icon-button i{background:var(--vr-danger-fg);width:8px;height:8px;display:block;position:absolute;top:5px;right:5px}.avatar{background:var(--vr-action-primary);width:38px;height:38px;color:var(--vr-text-inverse);font-weight:var(--vr-fw-semi);font-size:var(--vr-fs-body);border:1px solid var(--vr-border-subtle);place-items:center;display:grid}.profile-name{flex-direction:column;display:flex}.profile-name strong{font-size:var(--fs-sm)}.profile-name small{color:var(--vr-text-muted);text-transform:capitalize;font-size:13px}.profile-chevron{color:var(--vr-text-muted)}.dev-actor-switcher{align-items:center;gap:12px;min-width:0;display:flex}.dev-signout{border:1px solid var(--vr-border-subtle);background:var(--vr-bg-surface);cursor:pointer;white-space:nowrap;border-radius:8px;align-items:center;gap:4px;margin-left:4px;padding:4px 10px;font-size:13px;display:inline-flex}.env-indicator{letter-spacing:.06em;color:#7a5a00;background:var(--vr-warning-bg);border:1px solid var(--vr-warning-fg);text-transform:uppercase;border-radius:4px;align-items:center;padding:4px 10px;font-size:13px;font-weight:700;display:inline-flex}.profile-menu{position:relative}.profile-menu-trigger{align-items:center;gap:var(--space-2);cursor:pointer;background:0 0;border:1px solid #0000;min-width:0;padding:4px 8px;display:inline-flex}.profile-menu-trigger:hover{background:var(--state-hover-bg);border-color:var(--vr-border-subtle)}.profile-menu-trigger[aria-expanded=true]{background:var(--state-selected-bg);border-color:var(--state-selected-border)}.profile-menu-trigger .avatar{background:var(--vr-action-primary);width:32px;height:32px;color:var(--vr-text-inverse);font-size:var(--vr-fs-caption);font-weight:var(--vr-fw-semi);justify-content:center;align-items:center;display:inline-flex}.profile-name-inline{text-align:left;flex-direction:column;min-width:0;display:flex}.profile-name-inline strong{font-size:var(--fs-sm);color:var(--vr-text-primary)}.profile-name-inline small{color:var(--vr-text-muted);text-transform:capitalize;font-size:13px}.profile-menu-dropdown{background:var(--vr-bg-surface);border:1px solid var(--vr-border-subtle);min-width:260px;box-shadow:var(--shadow-lg);z-index:60;position:absolute;top:calc(100% + 6px);right:0}.profile-menu-header{gap:var(--space-3);padding:var(--space-4);border-bottom:1px solid var(--vr-border-subtle);align-items:center;display:flex}.profile-menu-header .avatar-lg{background:var(--vr-action-primary);width:40px;height:40px;color:var(--vr-text-inverse);font-size:var(--vr-fs-panel-title);font-weight:var(--vr-fw-semi);justify-content:center;align-items:center;display:inline-flex}.profile-menu-header strong{font-size:var(--fs-sm);color:var(--vr-text-primary);display:block}.profile-menu-header small{color:var(--vr-text-muted);font-size:13px;line-height:1.4;display:block}.profile-menu-section{padding:var(--space-2) 0;border-bottom:1px solid var(--vr-border-subtle)}.profile-menu-section:last-child{border-bottom:0}.profile-menu-section a,.profile-menu-section button{align-items:center;gap:var(--space-3);width:100%;padding:var(--space-2) var(--space-4);font-size:var(--fs-sm);color:var(--vr-text-primary);text-align:left;cursor:pointer;background:0 0;border:0;text-decoration:none;display:flex}.profile-menu-section a:hover,.profile-menu-section button:hover{background:var(--vr-bg-hover);color:var(--vr-link);text-decoration:none}.profile-menu-arrow{color:var(--vr-text-muted);margin-left:auto}.profile-menu-label{align-items:center;gap:var(--space-2);padding:var(--space-1) var(--space-4);color:var(--vr-text-muted);text-transform:uppercase;letter-spacing:.06em;font-size:13px;display:flex}.profile-menu-select{margin:0 var(--space-4) var(--space-2);width:calc(100% - var(--space-4) * 2);border:1px solid var(--vr-border-subtle);background:var(--vr-bg-surface);padding:6px 8px;font-size:13px}.profile-menu-section .profile-menu-signout{color:var(--vr-danger-fg)}.profile-menu-section .profile-menu-signout:hover{background:var(--vr-danger-bg);color:var(--vr-danger-fg)}.profile-menu-density{padding:var(--vr-space-2) var(--vr-space-4);justify-content:space-between;align-items:center;gap:var(--vr-space-3);display:flex}.profile-menu-density-btn{border:1px solid var(--vr-border-subtle);color:var(--vr-text-secondary);border-radius:var(--vr-radius-sm);cursor:pointer;background:0 0;align-items:center;gap:4px;padding:4px 8px;font-size:12px;transition:background .12s ease-out,color .12s ease-out;display:inline-flex}.profile-menu-density-btn.is-active{background:var(--vr-bg-selected);color:var(--vr-text-primary);border-color:var(--vr-border-default)}.taxpayer-bar{align-items:center;gap:var(--vr-space-3);border-bottom:1px solid var(--vr-border-hairline);background:0 0;flex-wrap:wrap;min-height:32px;padding:6px 24px;display:flex}.taxpayer-bar-identity{align-items:baseline;gap:var(--vr-space-2);flex:1;min-width:0;display:inline-flex}.taxpayer-bar-identity strong{font-size:13px;font-weight:var(--vr-fw-semi);color:var(--vr-text-primary);white-space:nowrap;text-overflow:ellipsis;overflow:hidden}.taxpayer-bar-meta{color:var(--vr-text-muted);white-space:nowrap;font-size:12px}.auto-breadcrumbs-wrap{padding:8px 24px 0}.auto-breadcrumbs{color:var(--vr-text-muted);align-items:center;gap:4px;min-height:22px;font-size:12px;display:inline-flex}.auto-breadcrumbs__home{color:var(--vr-text-muted);border-radius:var(--vr-radius-sm);align-items:center;padding:2px 4px;text-decoration:none;display:inline-flex}.auto-breadcrumbs__home:hover{color:var(--vr-text-primary);background:var(--vr-bg-hover)}.auto-breadcrumbs__crumb{align-items:center;gap:4px;display:inline-flex}.auto-breadcrumbs__sep{color:var(--vr-border-default)}.auto-breadcrumbs__link{color:var(--vr-text-muted);border-radius:var(--vr-radius-sm);padding:2px 6px;text-decoration:none}.auto-breadcrumbs__link:hover{color:var(--vr-text-primary);background:var(--vr-bg-hover);text-decoration:none}.auto-breadcrumbs__current{color:var(--vr-text-primary);font-weight:var(--vr-fw-semi);padding:2px 6px}.subscriber-breadcrumb{border-top:1px solid var(--vr-border-hairline);border-bottom:1px solid var(--vr-border-hairline);background:0 0;align-items:center;gap:10px;min-height:44px;padding:10px 24px;font-size:13.5px;display:flex}.subscriber-chip{border-radius:var(--vr-radius-sm);color:var(--vr-text-primary);font-weight:var(--vr-fw-semi);cursor:pointer;background:0 0;border:0;align-items:center;gap:6px;min-width:0;max-width:320px;padding:4px 8px;text-decoration:none;transition:background .12s,color .12s;display:inline-flex}.subscriber-chip:hover{background:var(--vr-bg-hover);color:var(--vr-text-primary);text-decoration:none}.subscriber-chip__avatar{width:18px;height:18px;color:var(--vr-text-muted);letter-spacing:-.01em;background:0 0;border:0;border-radius:0;flex-shrink:0;justify-content:center;align-items:center;font-size:10.5px;font-weight:700;display:inline-flex;overflow:hidden}.subscriber-chip__name{text-overflow:ellipsis;white-space:nowrap;min-width:0;font-size:13.5px;overflow:hidden}.subscriber-chip__caret{color:var(--vr-text-muted);flex-shrink:0}.subscriber-breadcrumb__sep-primary{color:var(--vr-border-default);flex-shrink:0;align-items:center;display:inline-flex}.subscriber-breadcrumb__path{scrollbar-width:thin;align-items:center;gap:2px;min-width:0;margin:0;padding:0;list-style:none;display:flex;overflow-x:auto}.subscriber-breadcrumb__path li{flex-shrink:0;align-items:center;gap:2px;display:inline-flex}.subscriber-breadcrumb__link{color:var(--vr-text-muted);border-radius:var(--vr-radius-sm);font-weight:var(--vr-fw-medium);padding:4px 8px;text-decoration:none;transition:color .12s,background .12s}.subscriber-breadcrumb__link:hover{color:var(--vr-text-primary);background:var(--vr-bg-hover);text-decoration:none}.subscriber-breadcrumb__current{color:var(--vr-text-primary);font-weight:var(--vr-fw-semi);padding:4px 8px}.subscriber-breadcrumb__sep{color:var(--vr-border-default);flex-shrink:0;margin:0 2px}@media (max-width:640px){.subscriber-breadcrumb{-webkit-overflow-scrolling:touch;gap:8px;padding:8px 16px;font-size:13px}.subscriber-chip{max-width:55vw;padding:4px 6px}.subscriber-chip__name{font-size:13px}.subscriber-breadcrumb__link,.subscriber-breadcrumb__current{padding:4px 6px;font-size:13px}}.chip{align-items:center;gap:var(--vr-space-1);padding:2px var(--vr-space-2);height:22px;font-family:var(--vr-font-family);font-size:var(--vr-fs-caption);font-weight:var(--vr-fw-medium);border-radius:var(--vr-radius-md);text-transform:none;letter-spacing:0;border:1px solid #0000;text-decoration:none;display:inline-flex}.sticky-action-bar{z-index:20;align-items:center;gap:var(--space-4);background:var(--vr-bg-surface);border-top:1px solid var(--vr-border-subtle);box-shadow:var(--shadow-md);margin-top:var(--space-6);padding:10px 24px;display:flex;position:sticky;bottom:0}.sticky-action-bar-left{flex:1;min-width:0}.sticky-action-bar-actions{align-items:center;gap:var(--space-2);display:flex}.spin{animation:1s linear infinite vr-spin}.page-wrap{width:100%;max-width:none;padding:14px 16px 20px}.page-wrap.compact{padding:10px 14px 18px}.page-wrap.compact>section:first-child{margin-top:0}.page-wrap.compact>*+*{margin-top:10px}@media (max-width:640px){.page-wrap{padding:12px 12px 16px}.page-wrap.compact{padding:10px 12px 14px}}.page-header{flex-wrap:wrap;justify-content:space-between;align-items:flex-end;gap:16px;margin-bottom:4px;display:flex}.hub-shell{width:100%;max-width:none;padding:20px 24px 40px}.hub-header{padding-bottom:var(--vr-space-3);margin-bottom:var(--vr-space-3);border-bottom:1px solid var(--vr-border-subtle)}.hub-header h1{font-size:var(--vr-fs-page-title);font-weight:var(--vr-fw-bold);line-height:var(--vr-lh-tight)}.hub-header-topline{justify-content:space-between;align-items:center;gap:12px;min-height:20px;display:flex}.hub-header-topline .eyebrow{margin-bottom:0}.hub-header-topline .hub-breadcrumbs{margin:0}.hub-breadcrumbs{margin:0 0 10px}.hub-tabs{margin:10px 0 var(--vr-space-4);border-bottom:1px solid var(--vr-border-subtle);flex-wrap:wrap;gap:4px;display:flex}.hub-tab{font-size:14px;font-weight:var(--vr-fw-medium);color:var(--vr-text-muted);border-bottom:2px solid #0000;align-items:center;gap:8px;padding:10px 16px;line-height:1.4;text-decoration:none;transition:color .12s ease-out,border-color .12s ease-out,background .12s ease-out;display:inline-flex}.hub-tab:hover{color:var(--vr-text-primary);background:var(--vr-bg-hover)}.hub-tab--active{color:var(--vr-link);font-weight:var(--vr-fw-semi);border-bottom-color:var(--vr-action-primary)}@media (max-width:640px){.hub-tabs{gap:2px}.hub-tab{min-height:44px;padding:11px 14px;font-size:13.5px}}.hub-body>:first-child{margin-top:0}.hub-body .page-wrap{padding:0}.hub-body .welcome-row{border-bottom:none;margin-bottom:16px;padding-bottom:0}.hub-body .welcome-row h1{font-size:var(--fs-xl)}.breadcrumbs{flex-wrap:wrap;align-items:center;gap:4px;display:inline-flex}.palette-trigger{color:var(--vr-text-muted);cursor:pointer;background:#0f172a05;border:1px solid #0f172a1f;border-radius:6px;align-items:center;gap:8px;min-width:220px;margin-left:12px;padding:6px 10px;font-size:13px;transition:border-color .12s,color .12s,background .12s;display:inline-flex}.palette-trigger:hover{border-color:var(--vr-border-default);color:var(--vr-link);background:var(--vr-bg-surface)}.palette-trigger span{text-align:left;flex:1}.palette-trigger kbd{color:var(--vr-text-muted);background:#fff;border:1px solid #0f172a26;border-radius:3px;padding:1px 5px;font-size:13px}.return-row-delete{color:var(--vr-text-muted);cursor:pointer;background:0 0;border:1px solid #0000;border-radius:6px;justify-content:center;align-items:center;padding:6px;transition:color .12s,background .12s,border-color .12s;display:inline-flex}.return-row-delete:hover{color:var(--vr-danger-soft-fg);background:var(--vr-danger-soft-bg);border-color:#b91c1c33}.return-row-delete:disabled{opacity:.55;cursor:not-allowed}.help-widget-trigger{color:var(--vr-text-muted);cursor:pointer;background:0 0;border:1px solid #0f172a1f;border-radius:6px;align-items:center;gap:6px;padding:6px 10px;font-size:13px;transition:border-color .12s,color .12s,background .12s;display:inline-flex}.help-widget-trigger:hover{border-color:var(--vr-border-default);color:var(--vr-link);background:var(--vr-bg-hover)}.filing-layout{grid-template-columns:240px minmax(0,1fr);gap:16px;max-width:none;padding:20px 24px 40px;display:grid}.filing-layout-3pane{grid-template-columns:240px minmax(0,1fr) 280px;gap:16px;max-width:none;padding:20px 24px 40px;display:grid}.filing-layout-2pane{grid-template-columns:240px minmax(0,1fr);gap:16px;max-width:none;padding:20px 24px 40px;display:grid}@media (max-width:900px){.filing-layout-2pane{grid-template-columns:1fr}}.filing-context{top:calc(var(--header-h) + 12px);background:var(--vr-bg-surface);border:1px solid var(--vr-border-hairline);border-radius:var(--vr-radius-md);padding:var(--vr-space-3);font-size:var(--vr-fs-body);align-self:start;position:sticky;box-shadow:0 1px 3px #0f172a0a}.filing-context h3{letter-spacing:.04em;text-transform:uppercase;color:var(--vr-text-muted);margin:0 0 var(--vr-space-2);font-size:13px;font-weight:var(--vr-fw-semi)}@media (max-width:1280px){.filing-layout-3pane{grid-template-columns:220px minmax(0,1fr)}.filing-context{display:none}}@media (max-width:900px){.filing-layout-3pane{grid-template-columns:1fr}}.welcome-row{justify-content:space-between;align-items:flex-start;gap:var(--vr-space-3);margin-bottom:var(--vr-space-3);border-bottom:none;padding-bottom:0;display:flex}.welcome-row.compact{margin-bottom:var(--vr-space-2)}.welcome-row h1{font-size:var(--vr-fs-page-title);font-weight:var(--vr-fw-bold);line-height:var(--vr-lh-tight);color:var(--vr-text-primary)}.welcome-row p{color:var(--vr-text-muted);font-size:var(--vr-fs-body);line-height:var(--vr-lh-normal);margin-top:2px}.eyebrow{color:var(--vr-text-muted);font-size:13px;font-weight:var(--vr-fw-semi);letter-spacing:.04em;text-transform:uppercase;margin-bottom:6px;display:inline-block}.primary-button,.secondary-button{justify-content:center;align-items:center;gap:var(--vr-space-2);min-height:38px;padding:0 var(--vr-space-4);font-family:var(--vr-font-family);font-size:var(--vr-fs-body);font-weight:var(--vr-fw-semi);cursor:pointer;border-radius:var(--vr-radius-md);border:1px solid #0000;transition:background .12s ease-out,border-color .12s ease-out,color .12s ease-out,box-shadow .12s ease-out;display:inline-flex}.primary-button:focus-visible,.secondary-button:focus-visible,.text-button:focus-visible{box-shadow:0 0 0 3px var(--vr-focus-ring);outline:none}.primary-button{background:var(--vr-action-primary);color:var(--vr-text-inverse);border-color:var(--vr-action-primary)}.primary-button:hover:not(:disabled){background:var(--vr-action-primary-hover);border-color:var(--vr-action-primary-hover)}.primary-button:disabled{opacity:.65;cursor:not-allowed}.danger-button{background:var(--vr-danger-fg);color:var(--vr-text-inverse);border-color:var(--vr-danger-fg)}.danger-button:hover:not(:disabled){filter:brightness(.92)}.danger-button:disabled{opacity:.65;cursor:not-allowed}.secondary-button{background:var(--vr-bg-surface);color:var(--vr-text-primary);border-color:var(--vr-border-default)}.secondary-button:hover:not(:disabled){background:var(--vr-bg-hover);border-color:var(--vr-border-strong)}.text-button{color:var(--vr-link);font-weight:var(--vr-fw-semi);font-size:var(--vr-fs-body);cursor:pointer;align-items:center;gap:var(--vr-space-1);border-radius:var(--vr-radius-sm);background:0 0;border:0;padding:4px 6px;display:inline-flex}.text-button:hover{background:var(--vr-bg-hover)}.back-button{color:var(--vr-text-muted);font-weight:var(--vr-fw-semi);font-size:var(--vr-fs-body);cursor:pointer;align-items:center;gap:var(--vr-space-1);background:0 0;border:0;padding:4px 0;display:inline-flex}.back-button:hover{color:var(--vr-link)}.filter-bar{gap:var(--vr-space-2);padding:var(--vr-space-2) 10px;background:var(--vr-bg-surface);border:1px solid var(--vr-border-subtle);border-radius:var(--vr-radius-md);flex-wrap:wrap;align-items:flex-end;margin:0 14px 10px;display:flex}.filter-bar--bare{background:0 0;border:0;margin:0;padding:0}.filter-bar__field{flex-direction:column;gap:3px;min-width:140px;display:flex}.filter-bar__field-label{font-size:10px;font-weight:var(--vr-fw-strong);text-transform:uppercase;letter-spacing:.06em;color:var(--vr-text-muted)}.filter-bar__field>input,.filter-bar__field>select{font-size:13px}.filter-bar__actions{gap:6px;display:inline-flex}.filter-bar__button{padding:6px 12px;font-size:13px}.text-muted{color:var(--vr-text-muted)}.text-primary{color:var(--vr-text-primary)}.text-link{color:var(--vr-action-primary)}.text-danger{color:var(--vr-danger-fg)}.text-warning{color:var(--vr-warning-fg)}.text-success{color:var(--vr-success-fg)}.text-nano{font-size:10px}.text-micro{font-size:var(--vr-fs-micro)}.text-caption{font-size:var(--vr-fs-caption)}.text-right{text-align:right}.text-left{text-align:left}.text-center{text-align:center}.font-mono{font-family:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace}.capitalize{text-transform:capitalize}.uppercase{text-transform:uppercase}.bg-primary-50{background:var(--vr-primary-50)}.panel{background:0 0;padding:0}.panel.panel--card{background:var(--vr-bg-surface);border:1px solid var(--vr-border-hairline);border-radius:var(--vr-radius-md);padding:var(--vr-space-4);box-shadow:0 1px 3px #0f172a0a}.panel.panel--card>.panel-heading{padding:0 0 var(--vr-space-2);margin:0 0 var(--vr-space-3);border-bottom:1px solid 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div>small{color:var(--vr-text-muted);text-transform:uppercase;letter-spacing:.08em;font-size:13px;font-weight:700;display:block}.metric-card div>strong{font-size:var(--fs-2xl);color:var(--vr-text-primary);letter-spacing:-.02em;margin-top:6px;font-weight:800;display:block}.metric-card div>strong.amount{font-size:var(--fs-xl)}.metric-card div>p{color:var(--vr-text-muted);margin-top:4px;font-size:13px}.metric-trend{background:var(--vr-bg-canvas);color:var(--vr-text-muted);text-transform:uppercase;letter-spacing:.04em;border:1px solid var(--vr-border-subtle);padding:2px 8px;font-size:13px;font-weight:700;position:absolute;bottom:12px;left:18px}.metric-trend.success{background:var(--vr-success-bg);color:var(--vr-success-fg);border-color:var(--vr-success-fg)}.metric-trend.neutral{background:var(--vr-info-bg);color:var(--vr-info-fg);border-color:var(--vr-info-fg)}.dashboard-grid{grid-template-columns:2fr 1fr;gap:16px;margin-bottom:20px;display:grid}.drafts-panel,.compliance-panel{background:var(--vr-bg-surface);border:1px solid var(--vr-border-subtle);padding:18px}.draft-row{border-top:1px solid var(--vr-border-subtle);background:var(--vr-bg-surface);color:var(--vr-text-primary);cursor:pointer;text-align:left;width:100%;font-size:var(--fs-sm);border-bottom:0;border-left:0;border-right:0;grid-template-columns:40px 1fr 180px 120px 20px;align-items:center;gap:14px;padding:10px 0;transition:background .12s;display:grid}.draft-row:hover{background:var(--vr-bg-hover)}.draft-name strong{font-size:var(--vr-fs-body);font-weight:var(--vr-fw-semi);display:block}.draft-name small{color:var(--vr-text-muted);font-size:var(--vr-fs-caption)}.progress-cell span{background:var(--vr-bg-muted);border-radius:var(--vr-radius-pill);height:4px;display:block;overflow:hidden}.progress-cell span i{background:var(--vr-action-primary);height:100%;display:block}.progress-cell 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i{background:var(--vr-success-fg);height:100%;display:block}.health-list{flex-direction:column;gap:6px;margin:0;padding:0;list-style:none;display:flex}.health-list li{color:var(--vr-text-muted);font-size:var(--fs-sm);align-items:center;gap:8px;display:flex}.health-list li svg{color:var(--vr-success-fg);flex-shrink:0}.quick-section{margin-top:8px}.section-title{justify-content:space-between;align-items:flex-end;gap:var(--vr-space-3);margin-bottom:var(--vr-space-3);padding-bottom:var(--vr-space-2);border-bottom:1px solid var(--vr-border-subtle);display:flex}.section-title h2{font-size:var(--fs-lg)}.section-title p{color:var(--vr-text-muted);font-size:var(--fs-sm);margin-top:4px}.quick-grid,.due-grid{grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:12px;display:grid}.quick-grid button,.quick-grid a,.due-grid button,.due-grid a{background:var(--vr-bg-surface);border:1px solid 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.12s}.return-table-row>*{white-space:nowrap;text-overflow:ellipsis;overflow:hidden}.return-table-row:hover{background:var(--vr-bg-hover)}.table-return{align-items:center;gap:8px;min-width:0;display:flex}.table-return .return-icon{background:var(--vr-bg-selected);width:22px;height:22px;color:var(--vr-action-primary);flex-shrink:0}.table-return strong{font-size:13px;font-weight:700}.table-return small{color:var(--vr-text-muted);margin-left:6px;font-size:13px}.return-table-row .status-chip{padding:2px 6px;font-size:13px}.return-table-row .gate-chip{padding:2px 5px;font-size:13px}.filing-page{background:var(--vr-bg-canvas);min-height:calc(100vh - var(--header-h));--vr-filing-scroll-offset:160px}.filing-page :is(input,select,textarea,button){scroll-margin-top:var(--vr-filing-scroll-offset,80px)}.filing-titlebar{align-items:center;gap:var(--vr-space-4);padding:var(--vr-space-3) var(--vr-space-4);background:var(--vr-bg-surface);border-bottom:1px solid var(--vr-border-subtle);top:var(--header-h);z-index:5;grid-template-columns:auto 1fr auto;display:grid;position:sticky}.filing-titlebar h1{font-size:var(--vr-fs-page-title);font-weight:var(--vr-fw-bold);line-height:var(--vr-lh-tight);margin-top:2px}.save-group{align-items:center;gap:var(--vr-space-2);display:flex}.save-group>span{color:var(--vr-text-muted);font-size:var(--vr-fs-caption);align-items:center;gap:6px;display:inline-flex}.save-group>span.saved svg{color:var(--vr-success-fg)}.save-group>span.unsaved svg{color:var(--vr-warning-fg)}.stepper{top:calc(var(--header-h) + 8px);background:var(--vr-bg-surface);border:1px solid var(--vr-border-hairline);border-radius:var(--vr-radius-md);padding:var(--vr-space-3);max-height:calc(100vh - var(--header-h) - 24px);align-self:flex-start;position:sticky;overflow-y:auto;box-shadow:0 1px 3px #0f172a0a}.step-progress{margin-bottom:var(--vr-space-3)}.step-progress>span{color:var(--vr-text-muted);text-transform:uppercase;font-size:13px;font-weight:var(--vr-fw-semi);letter-spacing:.04em}.step-progress>strong{font-size:var(--vr-fs-panel-title);font-weight:var(--vr-fw-semi);margin:4px 0 8px;display:block}.step-progress>div{background:var(--vr-bg-muted);border-radius:var(--vr-radius-pill);height:4px;overflow:hidden}.step-progress>div i{background:var(--vr-action-primary);height:100%;display:block}.stepper ol{margin:0;padding:0;list-style:none}.stepper li a,.stepper li button{align-items:center;gap:var(--vr-space-2);border-radius:var(--vr-radius-sm);width:100%;color:var(--vr-text-primary);cursor:pointer;text-align:left;background:0 0;border:0;padding:6px 8px;transition:background .12s ease-out,color .12s ease-out;display:flex}.stepper li a:hover,.stepper li button:hover{background:var(--vr-bg-hover)}.stepper li a.active,.stepper li button.active{background:var(--vr-bg-selected);color:var(--vr-primary-700)}.stepper li a>span,.stepper li button>span{background:var(--vr-bg-muted);width:22px;height:22px;color:var(--vr-text-secondary);border-radius:var(--vr-radius-pill);font-size:13px;font-weight:var(--vr-fw-semi);flex-shrink:0;place-items:center;display:grid}.stepper li a.active>span,.stepper li button.active>span{background:var(--vr-action-primary);color:var(--vr-text-inverse)}.stepper li a.complete>span,.stepper li button.complete>span{background:var(--vr-success-fg);color:var(--vr-text-inverse)}.stepper li em{flex-direction:column;gap:2px;font-style:normal;display:flex}.stepper li small{color:var(--vr-text-muted);letter-spacing:0;text-transform:none;font-size:13px;font-weight:var(--vr-fw-regular)}.stepper li strong{color:var(--vr-text-primary);font-size:var(--vr-fs-body);font-weight:var(--vr-fw-medium)}.section-card{gap:var(--vr-space-2);background:var(--vr-bg-surface);border:1px solid var(--vr-border-subtle);border-radius:var(--vr-radius-md);padding:var(--vr-space-4);color:inherit;flex-direction:column;text-decoration:none;transition:background .12s ease-out,border-color .12s ease-out,box-shadow .12s ease-out,transform .12s ease-out;display:flex;box-shadow:0 1px 2px #0f172a0a}.section-card:hover{background:var(--vr-bg-hover);border-color:var(--vr-border-default);transform:translateY(-1px);box-shadow:0 4px 12px #0f172a14}.section-card:focus-visible{border-color:var(--vr-action-primary);box-shadow:0 0 0 3px var(--vr-focus-ring);outline:none}.section-card__eyebrow{justify-content:space-between;align-items:center;gap:var(--vr-space-2);color:var(--vr-text-muted);font-size:13px;font-weight:var(--vr-fw-semi);letter-spacing:.05em;text-transform:uppercase;display:flex}.section-card__title{font-size:var(--vr-fs-body);font-weight:var(--vr-fw-semi);color:var(--vr-text-primary);line-height:var(--vr-lh-tight)}.section-card__description{color:var(--vr-text-muted);font-size:13px;line-height:1.45}.section-card__meta{gap:var(--vr-space-3);padding-top:var(--vr-space-2);color:var(--vr-text-muted);flex-wrap:wrap;margin-top:auto;font-size:13px;display:flex}.section-card__badge{font-size:13px;font-weight:var(--vr-fw-semi);background:var(--vr-bg-subtle);color:var(--vr-text-secondary);border-radius:999px;align-items:center;padding:2px 8px;display:inline-flex}.section-card__badge--required{background:var(--vr-warning-soft-bg);color:var(--vr-warning-soft-fg)}.section-card-grid{gap:var(--vr-space-3);grid-template-columns:repeat(auto-fill,minmax(280px,1fr));margin:0;padding:0;list-style:none;display:grid}.callout-card{background:var(--vr-bg-surface);gap:var(--vr-space-3);flex-direction:column;display:flex;box-shadow:0 1px 2px #0f172a0a}.callout-card--success{border-color:var(--vr-success-soft-border);background:var(--vr-success-soft-bg)}.callout-card--success .callout-card__title{color:var(--vr-success-soft-fg)}.callout-card--info{border-color:var(--vr-info-soft-border);background:var(--vr-info-soft-bg)}.callout-card__header{align-items:flex-start;gap:var(--vr-space-3);display:flex}.callout-card__title{font-size:var(--vr-fs-section);font-weight:var(--vr-fw-semi);line-height:var(--vr-lh-tight);margin:0}.callout-card__description{color:var(--vr-text-muted);margin:4px 0 0;font-size:13px;line-height:1.5}.callout-card__actions{gap:var(--vr-space-3);flex-wrap:wrap;display:flex}.return-canvas-stack{gap:var(--vr-space-5);flex-direction:column;display:flex}.section-number{background:var(--vr-bg-selected);width:28px;height:28px;color:var(--vr-primary-700);border-radius:var(--vr-radius-pill);font-weight:var(--vr-fw-semi);place-items:center;font-size:13px;display:grid}.schedule-card{border:1px solid var(--vr-border-subtle);background:var(--vr-bg-surface);border-radius:var(--vr-radius-md);margin:var(--vr-space-3) var(--vr-space-4)}.schedule-card-head{justify-content:space-between;align-items:center;gap:var(--vr-space-4);padding:var(--vr-space-3) var(--vr-space-3);background:var(--vr-bg-subtle);border-bottom:1px solid var(--vr-border-subtle);display:flex}.schedule-card-head h3{font-size:var(--vr-fs-panel-title);font-weight:var(--vr-fw-semi)}.schedule-card-head 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--tw-backdrop-invert{syntax:"*";inherits:false}@property --tw-backdrop-opacity{syntax:"*";inherits:false}@property --tw-backdrop-saturate{syntax:"*";inherits:false}@property --tw-backdrop-sepia{syntax:"*";inherits:false}@property --tw-ease{syntax:"*";inherits:false}