:root {
  --font: "Pretendard", "Apple SD Gothic Neo", "Noto Sans KR", "Malgun Gothic", system-ui, sans-serif;
  --bg: #f5f4ef; --paper: #fff; --ink: #1c1b17; --ink-2: #57544a; --line: #dcd8cc;
  --accent: #1f6f4a; --accent-ink: #fff; --accent-soft: #e2f1e8;
  --in: #1f6f4a; --out: #b4442b; --left: #24508f; --bar: #e6a23c;
  --radius: 14px; color-scheme: light dark;
}
@media (prefers-color-scheme: dark) {
  :root { --bg: #12130f; --paper: #1b1c17; --ink: #ecebe4; --ink-2: #b0ad9f; --line: #34352d;
    --accent: #4cc48a; --accent-ink: #08140d; --accent-soft: #1c3326; --in: #4cc48a; --out: #f0866c; --left: #7fb0f5; --bar: #e6a23c; }
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; font-family: var(--font); background: var(--bg); color: var(--ink); line-height: 1.6; overflow-x: hidden; word-break: keep-all; overflow-wrap: anywhere; }
.skip { position: absolute; left: -999px; } .skip:focus { left: 8px; top: 8px; background: var(--paper); padding: 8px; z-index: 9; }
.sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); }
.wrap, .hero, .foot { max-width: 1040px; margin: 0 auto; padding: 0 16px; }
.hero { padding-top: 28px; padding-bottom: 8px; border-left: 0; }
.eyebrow { margin: 0; color: var(--accent); font-weight: 700; font-size: 14px; }
h1 { font-size: clamp(26px, 6.5vw, 40px); line-height: 1.25; margin: 6px 0 10px; letter-spacing: -0.02em; }
.lede { margin: 0; color: var(--ink-2); max-width: 46em; }
h2 { font-size: 18px; margin: 0 0 12px; }
.panel, .summary, .guide { background: var(--paper); border: 1px solid var(--line); border-radius: var(--radius); padding: 16px; margin: 16px 0; }
.muted { color: var(--ink-2); font-size: 14px; font-weight: 400; }
label { display: flex; flex-direction: column; gap: 4px; font-size: 14px; color: var(--ink-2); min-width: 0; }
input, select, button { font: inherit; font-size: 16px; }
input, select { min-height: 44px; padding: 8px 10px; border: 1px solid var(--line); border-radius: 10px; background: var(--paper); color: var(--ink); width: 100%; min-width: 0; }
input:focus-visible, select:focus-visible, button:focus-visible, summary:focus-visible { outline: 3px solid var(--accent); outline-offset: 2px; }
.month-row { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
.add { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
.add .wide { grid-column: 1 / -1; }
.btn { min-height: 48px; padding: 10px 18px; border-radius: 12px; border: 1px solid var(--line); background: var(--paper); color: var(--ink); font-weight: 700; cursor: pointer; }
.btn.primary { background: var(--accent); color: var(--accent-ink); border-color: var(--accent); }
.btn.ghost { border-style: dashed; color: var(--ink-2); font-weight: 500; }
.kpis { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 8px; }
.kpi { border-left: 4px solid; padding: 6px 10px; min-width: 0; }
.kpi span { display: block; font-size: 13px; color: var(--ink-2); }
.kpi strong { display: block; font-size: clamp(15px, 4.3vw, 22px); font-variant-numeric: tabular-nums; white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
.kpi.in { border-color: var(--in); } .kpi.out { border-color: var(--out); } .kpi.left { border-color: var(--left); }
.kpi.neg strong { color: var(--out); }
.cats { list-style: none; margin: 14px 0 0; padding: 0; display: grid; gap: 6px; }
.cats li { display: grid; grid-template-columns: 4.2em 1fr auto; align-items: center; gap: 10px; font-size: 14px; }
.cats li.zero { color: var(--ink-2); opacity: .7; }
.cats .bar { -webkit-appearance: none; appearance: none; width: 100%; height: 8px; border: 0; background: var(--bg); border-radius: 4px; overflow: hidden; }
.cats .bar::-webkit-meter-bar { background: var(--bg); border: 0; border-radius: 4px; height: 8px; }
.cats .bar::-webkit-meter-optimum-value, .cats .bar::-webkit-meter-suboptimum-value, .cats .bar::-webkit-meter-even-less-good-value { background: var(--bar); border-radius: 4px; }
.cats .bar::-moz-meter-bar { background: var(--bar); border-radius: 4px; }
.cats .v { font-variant-numeric: tabular-nums; text-align: right; min-width: 6.5em; }
.list { list-style: none; margin: 0; padding: 0; }
.list li { display: grid; grid-template-columns: 1fr auto; gap: 2px 10px; padding: 10px 0; border-top: 1px solid var(--line); border-left: 3px solid var(--out); padding-left: 10px; }
.list li.inc { border-left-color: var(--in); }
.list .meta { font-size: 13px; color: var(--ink-2); display: flex; gap: 8px; flex-wrap: wrap; }
.list .tag { font-weight: 700; color: var(--ink); }
.list .main { grid-column: 1; display: flex; justify-content: space-between; gap: 10px; min-width: 0; }
.list .memo { min-width: 0; overflow-wrap: anywhere; }
.list .amt { font-variant-numeric: tabular-nums; white-space: nowrap; }
.list .del { grid-column: 2; grid-row: 1 / span 2; min-width: 44px; min-height: 44px; border: 1px solid var(--line); border-radius: 10px; background: transparent; color: var(--ink-2); cursor: pointer; font-size: 14px; }
.actions { display: grid; gap: 10px; margin: 16px 0; }
.guide ol { padding-left: 1.3em; } .guide li { margin: 6px 0; }
details { border-top: 1px solid var(--line); padding: 4px 0; }
summary { min-height: 44px; display: flex; align-items: center; cursor: pointer; font-weight: 700; }
details p { margin: 0 0 10px; color: var(--ink-2); }
.foot { padding-bottom: 32px; color: var(--ink-2); font-size: 14px; }
.foot a { color: var(--accent); }
@media (min-width: 1280px) {
  .add { grid-template-columns: 160px 140px 1fr 160px 140px auto; align-items: end; }
  .add .wide { grid-column: auto; }
  .actions { grid-template-columns: auto auto auto 1fr; align-items: center; }
}
@media (min-width: 600px) and (max-width: 1279px) {
  .add { grid-template-columns: 1fr 1fr 1fr; }
  .actions { grid-template-columns: 1fr 1fr 1fr; }
  .actions #msg { grid-column: 1 / -1; }
}
@media (max-width: 599px) {
  .kpis { grid-template-columns: 1fr; gap: 6px; }
  .kpi { display: flex; justify-content: space-between; align-items: baseline; gap: 10px; }
  .kpi span { display: inline; }
  .kpi strong { font-size: 20px; overflow: visible; }
}