:root{--bg:#f4f6f8;--surface:#fff;--text:#1f2933;--muted:#6b7785;--border:#d8dee4;--primary:#1f6feb;--primary-text:#fff;--chip:#eef2f6;--danger:#c62828;--success:#2e7d32;color:var(--text);-webkit-text-size-adjust:100%;font-family:system-ui,-apple-system,Hiragino Sans,Noto Sans JP,Yu Gothic UI,sans-serif;font-size:16px;line-height:1.5}*{box-sizing:border-box}body{background:var(--bg);margin:0}h1,h2{margin:0 0 12px}h2{margin-top:20px;font-size:1.05rem}p{margin:4px 0}.muted{color:var(--muted)}.small{font-size:.85rem}.error{color:var(--danger)}.success{color:var(--success);font-weight:600}.center{text-align:center;padding:48px 16px}.num{text-align:right;white-space:nowrap}.app{min-height:100dvh;padding-bottom:72px}.topbar{z-index:10;background:var(--surface);border-bottom:1px solid var(--border);justify-content:space-between;align-items:center;padding:10px 16px;display:flex;position:sticky;top:0}.brand{font-weight:700}.who{align-items:center;gap:12px;font-size:.9rem;display:flex}.content{max-width:720px;margin:0 auto;padding:16px}.tabbar{z-index:10;background:var(--surface);border-top:1px solid var(--border);padding-bottom:env(safe-area-inset-bottom);display:flex;position:fixed;bottom:0;left:0;right:0}.tabbar a{text-align:center;color:var(--muted);flex:1;padding:14px 4px;font-size:.85rem;text-decoration:none}.tabbar a.active{color:var(--primary);box-shadow:inset 0 3px 0 var(--primary);font-weight:700}.card{background:var(--surface);border:1px solid var(--border);border-radius:12px;flex-direction:column;gap:14px;margin-bottom:16px;padding:16px;display:flex}label,.field{flex-direction:column;gap:6px;font-size:.9rem;font-weight:600;display:flex}label.inline{flex-direction:row;align-items:center;font-weight:400}input,select,button,.button{font:inherit;font-size:16px}input:not([type=checkbox]),select{border:1px solid var(--border);background:var(--surface);width:100%;color:var(--text);border-radius:8px;padding:12px;font-weight:400}input[type=file]{padding:8px}button,.button{border:1px solid var(--border);background:var(--surface);color:var(--text);cursor:pointer;text-align:center;border-radius:8px;padding:10px 16px;text-decoration:none;display:inline-block}button:disabled,.button.disabled{opacity:.5;pointer-events:none}button.primary{background:var(--primary);color:var(--primary-text);border-color:var(--primary);font-weight:700}button.big{padding:16px;font-size:1.1rem}button.link{color:var(--primary);background:0 0;border:none;padding:4px 6px;font-size:.9rem}button.link.danger{color:var(--danger)}.button-row{gap:8px;display:flex}.button-col{flex-direction:column;gap:8px;display:flex}.chips{flex-wrap:wrap;gap:8px;display:flex}.chip{background:var(--chip);border-color:#0000;border-radius:999px;padding:10px 16px;font-weight:600}.chip.on{background:var(--primary);color:var(--primary-text)}.price-row{align-items:flex-end;gap:12px;display:flex}.price-row label{flex:1}.stepper{border:1px solid var(--border);border-radius:8px;align-items:center;display:flex}.stepper button{background:0 0;border:none;padding:12px 16px;font-size:1.1rem}.stepper span{text-align:center;min-width:28px;font-weight:700}.filters{flex-flow:wrap}.filters label{flex:1;min-width:140px}.total-line{margin:0 0 8px}.expense-list,.simple-list,.bill-list{margin:0;padding:0;list-style:none}.expense-list li,.simple-list li,.bill-list li{background:var(--surface);border:1px solid var(--border);border-radius:10px;margin-bottom:8px;padding:10px 12px}.row-main{align-items:baseline;gap:10px;display:flex}.row-main .date{color:var(--muted);white-space:nowrap;font-size:.9rem}.row-main .client{flex:1;font-weight:600}.row-main .amount{white-space:nowrap;font-weight:700}.row-sub{justify-content:space-between;align-items:center;gap:8px;font-size:.9rem;display:flex}.actions{white-space:nowrap;gap:2px;display:flex}.simple-list li{justify-content:space-between;align-items:center;gap:8px;display:flex}.simple-list li.inactive{opacity:.6}.badge{background:var(--chip);border-radius:999px;margin-left:6px;padding:2px 8px;font-size:.75rem}.list-header{justify-content:space-between;align-items:center;display:flex}.totals{flex-flow:wrap;justify-content:space-between;align-items:center}.grand{font-size:1.8rem;font-weight:700}.bill-list li{padding:0}.bill-head{text-align:left;background:0 0;border:none;align-items:center;gap:10px;width:100%;padding:14px 12px;display:flex}.bill-head span:first-child{flex:1;font-weight:600}.bill-body{padding:0 12px 12px}.bill-body table{border-collapse:collapse;width:100%;margin:8px 0;font-size:.9rem}.bill-body td{border-top:1px solid var(--border);padding:6px 4px}.overlay{z-index:50;color:#fff;background:#000000d9;flex-direction:column;justify-content:center;align-items:center;padding:16px;display:flex;position:fixed;inset:0}.overlay img{object-fit:contain;max-width:100%;max-height:85dvh}.login{max-width:400px;margin:0 auto;padding:48px 16px}.login h1{text-align:center;margin-bottom:24px;font-size:1.3rem}.print-root{color:#000;background:#fff}.print-toolbar{border-bottom:1px solid var(--border);flex-wrap:wrap;align-items:center;gap:12px;padding:12px 16px;display:flex}.sheet{max-width:190mm;margin:0 auto;padding:16mm 0}.sheet h1{text-align:center;letter-spacing:.3em;margin-bottom:24px;font-size:1.5rem}.sheet-head{justify-content:space-between;margin-bottom:16px;display:flex}.sheet-head .right{text-align:right}.sheet .to{border-bottom:1px solid #000;margin-bottom:8px;padding-bottom:2px;font-size:1.3rem}.sheet-total{border:2px solid #000;padding:8px 12px;font-size:1.15rem;display:inline-block}.sheet-total 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