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body{background:var(--workspace-canvas,#fff);color:var(--workspace-ink,#111214)}:root[data-site-theme=dark] .workspace-drawer,:root[data-site-theme=dark] .workspace-drawer[data-slot=dialog-content],:root[data-site-theme=dark] .workspace-drawer .drawer-footer{background:var(--workspace-surface)}:root[data-site-theme=dark] .declaration-app .skip-link{color:var(--workspace-on-action)}:root[data-site-theme=dark] .app-startup{color:#f3f5f7;background:#11161d}:root[data-site-theme=dark] .app-startup-brand,:root[data-site-theme=dark] .app-startup a{color:#b9cff7}:root[data-site-theme=dark] .app-startup button,:root[data-site-theme=dark] .app-startup-actions a{color:#b9cff7;background:#11161d;border-color:#78869a}:root[data-site-theme=dark] .app-startup button{color:#101a2b;background:#b9cff7;border-color:#b9cff7}:root[data-site-theme=dark] .app-startup :focus-visible{outline-color:#b9cff7}}@media print{:root{--lightningcss-light:initial!important;--lightningcss-dark: 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0);--ring:oklch(48% .075 258);--chart-1:oklch(78% .03 85);--chart-2:oklch(58% .03 80);--chart-3:oklch(44% .03 75);--chart-4:oklch(34% .02 70);--chart-5:oklch(24% .02 65);--radius:.55rem;--sidebar:oklch(98.5% 0 0);--sidebar-foreground:oklch(19% 0 0);--sidebar-primary:oklch(31% .085 258);--sidebar-primary-foreground:oklch(98.5% 0 0);--sidebar-accent:oklch(95.5% 0 0);--sidebar-accent-foreground:oklch(25% 0 0);--sidebar-border:oklch(90% 0 0);--sidebar-ring:oklch(57% 0 0)}@property --tw-translate-x{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-y{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-z{syntax:"*";inherits:false;initial-value:0}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-space-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-divide-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-leading{syntax:"*";inherits:false}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-tracking{syntax:"*";inherits:false}@property --tw-ordinal{syntax:"*";inherits:false}@property --tw-slashed-zero{syntax:"*";inherits:false}@property --tw-numeric-figure{syntax:"*";inherits:false}@property --tw-numeric-spacing{syntax:"*";inherits:false}@property --tw-numeric-fraction{syntax:"*";inherits:false}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}@property --tw-content{syntax:"*";inherits:false;initial-value:""}@keyframes spin{to{transform:rotate(360deg)}}@keyframes enter{0%{opacity:var(--tw-enter-opacity,1);transform:translate3d(var(--tw-enter-translate-x,0),var(--tw-enter-translate-y,0),0)scale3d(var(--tw-enter-scale,1),var(--tw-enter-scale,1),var(--tw-enter-scale,1))rotate(var(--tw-enter-rotate,0));filter:blur(var(--tw-enter-blur,0))}}@keyframes 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var(--workspace-action,#14213d);outline-offset:3px;border-radius:2px}.provenance-identity{margin-top:1px}.provenance-note{margin-top:12px}.provenance-section .provenance-note p{margin-top:4px;font-size:13px}.provenance-decisions{margin-top:16px}.provenance-decisions h4{margin:0;font-size:14px;font-weight:550}.provenance-decision{border-top:1px solid var(--workspace-line,#d8dade);overflow-wrap:anywhere;margin-top:10px;padding-top:10px;font-size:14px}.provenance-decision>strong{font-weight:550}.provenance-section .provenance-decision>p{margin-top:4px;font-size:13px;line-height:1.5}.provenance-record dl{margin:4px 0}.provenance-record dl>div{grid-template-columns:minmax(0,1fr) minmax(0,2fr);gap:8px;padding-block:3px;display:grid}.provenance-record dt{font-weight:500}.provenance-record dd{margin:0}@media (width<=700px){.provenance-filename,.provenance-location,.provenance-section .provenance-explanation p,.provenance-section .provenance-description,.provenance-section 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.workspace-heading{margin-bottom:8px}.stage-guide .workspace-heading>div>p:last-child:not(.step-label){margin-top:2px}.guide-workspace{gap:16px}.guide-operation-select{gap:5px}.guide-focused-heading{flex-wrap:wrap;gap:4px 12px;margin-bottom:18px;padding-top:18px}.guide-focused-heading h2{font-size:26px;line-height:1.14}.guide-focused-heading p{margin-top:6px;font-size:12px}.guide-section{margin-top:20px}.guide-section-heading{font-size:16px}.guide-field-row{column-gap:8px;padding-block:12px 14px}.guide-field-row[data-value-kind=amount]{padding-block:18px 20px}.guide-field-label>span{font-size:14px}.guide-field-row[data-value-kind=context] .guide-official-field{margin-top:0;margin-left:6px;display:inline}.guide-field-value{font-size:18px}.guide-field-row[data-value-kind=amount] .guide-field-value{font-size:28px}.guide-empty-value{font-size:16px}.guide-focus-toolbar{grid-template-columns:auto minmax(0,1fr);gap:4px 8px;margin-block:20px 12px;display:grid}.guide-focus-toolbar .guide-vmi-link{grid-column:1/-1}.guide-focus-toolbar>[data-slot=button]:last-child{white-space:normal}.guide-focus-toolbar>[data-slot=button]{padding-inline:10px}.guide-operation-paging{gap:8px;margin-top:24px;padding-top:18px}.guide-operation-paging [data-slot=button]{padding-inline:10px}}@media (prefers-reduced-motion:reduce){.guide-copy-feedback>span{transition:none}}.print-report{display:none}@media print{html{color:#24282e!important;background:#fff!important;margin:0!important;padding:0!important}.declaration-app.is-demo{--sample-height:0px;padding-top:0!important}.declaration-app>:not(.print-report),[data-slot=dialog-overlay],[data-slot=dialog-content]{display:none!important}.print-report{width:100%;margin:0;padding:0;font-size:9pt;line-height:1.5;border:0!important;display:block!important}.print-report>header{color:#4f535a;border-bottom:1px solid #c9cbd0;justify-content:space-between;align-items:center;padding-bottom:4mm;font-size:9pt;display:flex}.print-report>header strong{color:#111214;font-size:13pt;font-weight:650}.print-report h1{letter-spacing:-.025em;margin:6mm 0 3mm;font-family:Geist Variable,sans-serif;font-size:20pt;font-weight:550;line-height:1.2}.print-report h2{break-after:avoid-page;margin:7mm 0 3mm;font-family:Geist Variable,sans-serif;font-size:12pt;font-weight:600;line-height:1.25}.print-report>aside{color:#735523;break-inside:avoid;background:#fcf7ed;border:1px solid #d7b981;margin-bottom:4mm;padding:3mm;font-size:9pt;font-weight:600}.print-report p{overflow-wrap:anywhere;orphans:3;widows:3;margin:0 0 2mm}.print-report table{border-collapse:collapse;width:100%;margin-block:3mm 5mm;font-size:8pt;line-height:1.4}.print-report thead{display:table-header-group}.print-report tr{break-inside:avoid;page-break-inside:avoid}.print-report th{vertical-align:top;text-align:left;overflow-wrap:anywhere;color:#24282e;background:#f3f3f3;border-bottom:1px solid #e5e5e5;padding:2.2mm 2.4mm;font-weight:550}.print-report td{vertical-align:top;text-align:left;overflow-wrap:anywhere;border-bottom:1px solid #e5e5e5;padding:2.2mm 2.4mm}.print-report th:last-child,.print-report td:last-child{text-align:right;font-variant-numeric:tabular-nums}.print-report td:first-child{min-width:22mm}.print-report td small{color:#50545b;margin-top:1mm;font-size:7pt;display:block}.print-instruction{break-inside:avoid;border-bottom:1px solid #e5e5e5;margin-bottom:2mm;padding:3mm 0}.print-instruction>strong{color:#50545b;font-size:8pt;font-weight:550}.print-instruction p{margin-top:1mm;margin-bottom:0}.print-instruction p>strong{font-weight:600}.print-report ul{margin-bottom:4mm;padding-left:5mm}.print-report li{margin-bottom:2mm}.print-report>footer{color:#4f535a;break-inside:avoid;border-top:1px solid #c9cbd0;margin-top:7mm;padding-top:3mm;font-size:8pt}.print-report .guide-account-group{border-top:1px solid #c9cbd0;margin:5mm 0 0;padding:3mm 0 0}.print-report .guide-account-heading{break-after:avoid;gap:2mm;margin-bottom:3mm}.print-report .guide-account-heading>svg{width:4mm;height:4mm}.print-report .guide-account-heading h3{font-size:11pt;font-weight:600}.print-report .guide-account-heading p{margin-top:1mm;margin-bottom:0;font-size:8pt}.print-report .guide-section{margin-top:4mm}.print-report .guide-section-heading{break-after:avoid;margin:0;padding-bottom:2mm;font-size:10pt}.print-report .guide-entry{break-inside:avoid;padding:3mm 0 1mm}:is(.print-report .guide-entry:has(.guide-fields>.guide-field-row:nth-child(5)),.print-report .guide-entry:has(.guide-substep)){break-inside:auto}.print-report .guide-entry+.guide-entry{margin-top:2mm}.print-report .guide-entry-heading{break-after:avoid;margin-bottom:2mm}.print-report .guide-entry-heading h5{font-size:9pt}.print-report .guide-entry-meta{margin-top:1mm;font-size:8pt}.print-report .guide-field-row{break-inside:avoid;grid-template-columns:minmax(0,1fr) minmax(25mm,auto);gap:4mm;min-height:0;padding:1.7mm 0;display:grid}.print-report .guide-field-label{grid-column:auto}.print-report .guide-field-label>span{font-size:8.5pt;line-height:1.45}.print-report .guide-field-value{text-align:right;max-width:80mm;padding:0;font-size:8.5pt;line-height:1.45}.print-report .guide-official-field,.print-report .guide-field-detail{margin-top:.5mm;font-size:7.5pt;line-height:1.4}.print-report .guide-substep{margin-top:3mm;padding-top:3mm}.print-report .guide-substep-heading{break-after:avoid;margin-bottom:2mm;font-size:8.5pt}.print-report .guide-substep>p:not(.guide-substep-heading){font-size:8pt;line-height:1.5}.print-report .guide-substep>.guide-fields{margin-block:2mm}.print-report .guide-assignment-note{break-inside:avoid;break-after:avoid;max-width:none;margin:2mm 0;padding:3mm;font-size:9pt;line-height:1.5}.print-report .guide-assignment-note p+p{margin-top:2mm}.print-report .calculation-note{break-inside:avoid}.print-report .guide-group-notes{margin-top:2mm;font-size:7.5pt;line-height:1.45}.print-report .guide-group-notes p{margin-bottom:1mm}.guide-jumps{display:none}}