:root { color-scheme: light;
  --bg: #f6f7f9; --card: #ffffff; --text: #1c2530; --muted: #5f6b78; --border: #dde3e9;
  --ok: #1a8a4d; --warn: #b87500; --bad: #c93434; --accent: #1f5fcf; --track: #e6ebf0;
  --ok-bg: #e6f6ed; --warn-bg: #fff4dc; --bad-bg: #fde8e8; --brand: #0f3d2e;
}
@media all {
  :root[data-theme="dark"] { color-scheme: dark;
    --bg: #12171d; --card: #1b222a; --text: #e6ebf0; --muted: #98a4b0; --border: #2c3641;
    --ok: #3ccf82; --warn: #f0b03a; --bad: #ff6b6b; --accent: #6aa8ff; --track: #2a343f;
    --ok-bg: #16301f; --warn-bg: #3a2f14; --bad-bg: #3b1c1c; --brand: #3ccf82;
  }
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--text); font: 17px/1.6 system-ui, -apple-system, "Segoe UI", Roboto, sans-serif; }
a { color: var(--accent); }
.wrap { max-width: 760px; margin: 0 auto; padding: 0 16px; }
.wrap.largo { max-width: 920px; }

/* Cabeçalho e rodapé */
.topo { background: var(--card); border-bottom: 1px solid var(--border); }
.topo .wrap { display: flex; flex-wrap: wrap; gap: 6px 18px; align-items: center; justify-content: space-between; padding-top: 12px; padding-bottom: 12px; max-width: 920px; }
.marca { font-weight: 800; font-size: 1.15rem; color: var(--brand); text-decoration: none; letter-spacing: -.01em; }
.marca { display: inline-flex; align-items: center; gap: 9px; }
.marca img { display: block; }
.marca b { font-weight: inherit; }
.marca span { color: var(--text); font-weight: 600; }
.topo nav { display: flex; gap: 14px; flex-wrap: wrap; font-size: .92rem; }
.topo nav a { color: var(--muted); text-decoration: none; }
.topo nav a:hover { color: var(--accent); }
.tema { background: none; border: 1px solid var(--border); border-radius: 8px; padding: 2px 8px; cursor: pointer; font-size: 1rem; line-height: 1.4; }
.tema:hover { border-color: var(--accent); }
.rodape { border-top: 1px solid var(--border); margin-top: 48px; padding: 24px 0 32px; color: var(--muted); font-size: .85rem; }
.rodape .wrap { max-width: 920px; }
.rodape a { color: var(--muted); }

/* Artigos */
article { padding: 24px 0 8px; }
article h1 { font-size: 1.9rem; line-height: 1.2; margin: 0 0 10px; letter-spacing: -.01em; }
article h2 { font-size: 1.35rem; margin: 34px 0 10px; line-height: 1.3; }
article h3 { font-size: 1.1rem; margin: 24px 0 8px; }
article p, article li { overflow-wrap: anywhere; }
.meta { color: var(--muted); font-size: .88rem; margin-bottom: 18px; }
.resumo { background: var(--card); border: 1px solid var(--border); border-left: 4px solid var(--brand); border-radius: 10px; padding: 14px 18px; margin: 18px 0; }
.resumo p { margin: 0; }
.resumo ul { margin: 6px 0 0; padding-left: 20px; }
.alerta { background: var(--warn-bg); border: 1px solid var(--warn); border-radius: 10px; padding: 12px 16px; margin: 18px 0; }
.cta { background: var(--ok-bg); border: 1px solid var(--ok); border-radius: 12px; padding: 16px 18px; margin: 26px 0; }
.cta b { display: block; margin-bottom: 4px; }
.cta a.botao { display: inline-block; margin-top: 8px; }
a.botao { background: var(--accent); color: #fff; text-decoration: none; font-weight: 600; padding: 9px 16px; border-radius: 8px; }
.exemplo { background: var(--card); border: 1px dashed var(--border); border-radius: 10px; padding: 12px 16px; margin: 16px 0; }
.tabela { overflow-x: auto; margin: 16px 0; }
table { width: 100%; border-collapse: collapse; font-size: .93rem; }
th, td { padding: 8px 8px; text-align: left; border-bottom: 1px solid var(--border); vertical-align: top; }
th { color: var(--muted); font-weight: 600; font-size: .82rem; }
td.n, th.n { text-align: right; white-space: nowrap; }
.relacionados { border-top: 1px solid var(--border); margin-top: 36px; padding-top: 16px; }
.relacionados h2 { font-size: 1.1rem; margin-top: 0; }
.relacionados ul { padding-left: 20px; }
.aviso-legal { color: var(--muted); font-size: .82rem; margin-top: 28px; }
details.faq { background: var(--card); border: 1px solid var(--border); border-radius: 10px; padding: 10px 14px; margin: 8px 0; }
details.faq summary { cursor: pointer; font-weight: 600; }

/* Lista de artigos */
.lista-artigos { display: grid; gap: 12px; padding: 0; list-style: none; }
.lista-artigos li a { display: block; background: var(--card); border: 1px solid var(--border); border-radius: 12px; padding: 14px 16px; text-decoration: none; color: var(--text); }
.lista-artigos li a:hover { border-color: var(--accent); }
.lista-artigos b { display: block; font-size: 1.02rem; }
.lista-artigos small { color: var(--muted); }

/* Calculadora */
.hero { padding: 26px 0 6px; }
.hero h1 { font-size: 1.8rem; line-height: 1.2; margin: 0 0 8px; }
.hero p { color: var(--muted); margin: 0 0 18px; }
.calc { font-size: 16px; line-height: 1.45; }
.calc h2 { font-size: 1.05rem; margin: 0 0 12px; }
.card { background: var(--card); border: 1px solid var(--border); border-radius: 12px; padding: 16px; margin-bottom: 16px; }
.calc .barra-mes { display: flex; gap: 6px; align-items: center; flex-wrap: wrap; margin-bottom: 12px; }
.calc input, .calc select, .calc button { font: inherit; color: var(--text); }
.calc input, .calc select { background: var(--bg); border: 1px solid var(--border); border-radius: 8px; padding: 8px 10px; width: 100%; }
.calc input:focus, .calc select:focus { outline: 2px solid var(--accent); outline-offset: -1px; }
.calc button { background: var(--card); border: 1px solid var(--border); border-radius: 8px; padding: 8px 12px; cursor: pointer; }
.calc button:hover { border-color: var(--accent); }
.calc button.primary { background: var(--accent); border-color: var(--accent); color: #fff; font-weight: 600; }
.calc button.danger { color: var(--bad); }
.calc button.small { padding: 4px 8px; font-size: .85rem; }
.calc .barra-mes input { width: auto; }
.status { border-radius: 12px; padding: 16px; margin-bottom: 16px; border: 1px solid var(--border); }
.status.ok { background: var(--ok-bg); border-color: var(--ok); }
.status.warn { background: var(--warn-bg); border-color: var(--warn); }
.status.bad { background: var(--bad-bg); border-color: var(--bad); }
.big { font-size: 2rem; font-weight: 700; line-height: 1.1; }
.big small { font-size: 1rem; font-weight: 400; color: var(--muted); }
.track { height: 18px; background: var(--track); border-radius: 9px; overflow: hidden; margin: 12px 0 6px; }
.fill { height: 100%; border-radius: 9px; transition: width .3s; }
.ok .fill { background: var(--ok); } .warn .fill { background: var(--warn); } .bad .fill { background: var(--bad); }
.msg { font-weight: 600; margin-top: 8px; }
.ok .msg { color: var(--ok); } .warn .msg { color: var(--warn); } .bad .msg { color: var(--bad); }
.row3 { display: grid; grid-template-columns: repeat(auto-fit, minmax(160px, 1fr)); gap: 12px; margin-top: 12px; }
.kpi span { display: block; color: var(--muted); font-size: .8rem; }
.kpi b { font-size: 1.1rem; }
form.grid { display: grid; grid-template-columns: repeat(6, 1fr); gap: 10px; align-items: end; }
form.grid label, .calc label { font-size: .8rem; color: var(--muted); display: block; margin-bottom: 3px; }
.c2 { grid-column: span 2; } .c6 { grid-column: span 6; }
.hint { font-size: .8rem; color: var(--muted); }
.scroll { overflow-x: auto; }
.calc th, .calc td { white-space: nowrap; }
.tag { display: inline-block; padding: 1px 8px; border-radius: 999px; font-size: .75rem; border: 1px solid var(--border); color: var(--muted); }
.tag.conta { border-color: var(--ok); color: var(--ok); }
.pos { color: var(--ok); } .neg { color: var(--bad); }
.empty { color: var(--muted); text-align: center; padding: 16px 0; }
.sim { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; }
.sim-out { grid-column: span 2; background: var(--bg); border-radius: 8px; padding: 10px 12px; min-height: 44px; }

@media (max-width: 640px) {
  body { font-size: 16px; }
  article h1, .hero h1 { font-size: 1.55rem; }
  form.grid { grid-template-columns: repeat(2, 1fr); }
  .c2 { grid-column: span 1; } .c6 { grid-column: span 2; }
  .sim { grid-template-columns: 1fr; } .sim-out { grid-column: span 1; }
  .big { font-size: 1.6rem; }
}
@media (max-width: 480px) {
  form.grid { grid-template-columns: 1fr; }
  .c2, .c6 { grid-column: span 1; }
}
