/* AccountingLab — gemeinsames Stylesheet für Unterseiten (Apple-Stil) */
:root{
  --white:#FFFFFF;
  --gray-50:#F5F5F7;
  --gray-100:#E8E8ED;
  --ink:#1D1D1F;
  --ink-soft:#6E6E73;
  --line:#D2D2D7;
  --forest:#1F5C4D;
  --forest-deep:#153F35;
  --brass:#A9823E;
  --sans-display:-apple-system,BlinkMacSystemFont,"SF Pro Display","Inter","Helvetica Neue",Arial,sans-serif;
  --sans-text:-apple-system,BlinkMacSystemFont,"SF Pro Text","Inter","Helvetica Neue",Arial,sans-serif;
  --max:1120px;
}
*{box-sizing:border-box;}
body{
  margin:0;background:var(--white);color:var(--ink);
  font-family:var(--sans-text);line-height:1.55;
  -webkit-font-smoothing:antialiased;letter-spacing:-0.01em;
}
a{color:var(--forest);text-decoration:none;}
a:hover{text-decoration:underline;text-underline-offset:2px;}
.wrap{max-width:680px;margin:0 auto;padding:0 22px;}
h1,h2,h3{font-family:var(--sans-display);font-weight:600;letter-spacing:-0.03em;color:var(--ink);}

.eyebrow{
  font-family:var(--sans-text);font-size:14px;font-weight:600;letter-spacing:0.01em;
  color:var(--forest);display:block;margin-bottom:8px;
}

header{
  border-bottom:1px solid var(--line);
  background:rgba(255,255,255,0.8);
  backdrop-filter:saturate(180%) blur(20px);
  -webkit-backdrop-filter:saturate(180%) blur(20px);
  position:sticky;top:0;z-index:10;
}
.nav{max-width:var(--max);margin:0 auto;padding:0 22px;height:52px;display:flex;align-items:center;justify-content:space-between;}
.logo{font-family:var(--sans-display);font-size:16px;font-weight:600;color:var(--ink);text-decoration:none;}
.logo .dot{color:var(--brass);}
.back-link{font-size:13px;color:var(--ink-soft);text-decoration:none;}
.back-link:hover{color:var(--ink);text-decoration:underline;text-underline-offset:2px;}

main{padding:72px 0 100px;}
main h1{font-size:clamp(32px,4.4vw,48px);line-height:1.08;margin:14px 0 6px;letter-spacing:-0.03em;}
main .updated{font-size:13px;color:var(--ink-soft);margin-bottom:44px;display:block;}
main h2{font-size:23px;margin-top:44px;margin-bottom:12px;font-weight:600;}
main p, main li{font-size:16px;color:var(--ink-soft);}
main ul{padding-left:20px;}
main table{width:100%;border-collapse:collapse;margin:16px 0;font-size:14.5px;}
main th,main td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--line);vertical-align:top;}
main th{font-size:12px;font-weight:600;color:var(--ink-soft);}
.placeholder{background:#FBEFD9;color:#7A5A17;padding:2px 6px;border-radius:4px;font-size:13.5px;}

footer{padding:48px 0 60px;border-top:1px solid var(--line);}
.foot-inner{
  max-width:var(--max);margin:0 auto;padding:0 22px;
  display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:14px;
  font-size:12px;color:var(--ink-soft);
}
.foot-links{display:flex;gap:20px;}
.foot-links a{color:var(--ink-soft);}
.foot-links a:hover{color:var(--ink);}