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1)}[data-theme=light]{color-scheme:light;--bg:#fbfbfc;--surface:#fff;--surface-alt:#f2f3f5;--surface-hover:#e6e8eb;--text:#0f0f0f;--text-muted:#5a6472;--border:#e2e4e9;--hairline:#767e8a;--brand:#0a2540;--brand-strong:#061830;--brand-soft:#e4ebf3;--accent:#0b57d0;--accent-strong:#083e96;--accent-soft:#e6edfb;--success:#146c43;--success-bg:#dff2e6;--danger:#b3261e;--danger-bg:#fbe9e7;--warning:#7a5600;--warning-bg:#f8efd6;--warning-text:#6b4b00;--violet:#5b50c0;--violet-bg:#eae8f8;--teal:#0b6b7a;--teal-bg:#dbeef1;--header-bg:#fffffff2;--header-text:#0f0f0f;--header-border:var(--border);--footer-bg:#0f0f0f;--footer-text:#c9cdd3;--on-brand:#fff;--on-accent:#fff;--panel-bg:#0a2540;--panel-text:#f2f6fa;--panel-text-muted:#f2f6fac7;--shadow:0 1px 2px #0f172a0f;--shadow-md:0 1px 2px #0f172a0f, 0 10px 30px -14px #0f172a33}*,:before,:after{box-sizing:border-box;margin:0;padding:0}html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}body{font-family:var(--font);color:var(--text);background:var(--bg);font-variant-numeric:tabular-nums;-webkit-font-smoothing:antialiased;text-rendering:optimizelegibility;transition:background-color .3s var(--ease), color .3s var(--ease);min-height:100vh;font-size:16.5px;line-height:1.65}img,svg{max-width:100%;display:block}h1,h2,h3,h4{font-family:var(--font-display);letter-spacing:-.022em;font-weight:700;line-height:1.12}a{color:var(--accent-strong);text-underline-offset:2.5px;text-decoration-thickness:1px}a:hover{color:var(--accent)}::selection{background:var(--brand);color:var(--on-brand)}:focus-visible{outline:2px solid var(--accent);outline-offset:3px;border-radius:3px}.card,.calculator,.site-header,.result-box,input,select,textarea{transition:background-color .25s var(--ease), border-color .25s var(--ease), color .25s var(--ease), box-shadow .25s 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auto;align-items:center;gap:16px;max-width:1600px;margin-inline:auto;padding-inline:clamp(12px,2vw,22px);display:grid}.site-header__start{align-items:center;gap:10px;min-width:0;display:flex}.site-header__end{justify-self:end;align-items:center;gap:6px;display:flex}.icon-btn{width:40px;height:40px;color:var(--header-text);cursor:pointer;transition:background .15s var(--ease);background:0 0;border:none;border-radius:50%;flex-shrink:0;place-items:center;display:inline-grid}.icon-btn:hover{background:var(--surface-alt)}.icon-btn:active{background:var(--surface-hover)}.icon-btn svg{width:22px;height:22px}.site-header__logo{font-family:var(--font-display);color:var(--header-text);letter-spacing:-.03em;white-space:nowrap;align-items:center;gap:8px;font-size:1.2rem;font-weight:800;text-decoration:none;display:inline-flex}.site-header__logo:hover{color:var(--header-text)}.site-header__logo 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color-mix(in srgb, var(--border) 90%, transparent) 1px, transparent 1px);background-size:auto,56px 56px,56px 56px;position:absolute;inset:0;mask-image:radial-gradient(110% 100% at 50% 0,#000 35%,#0000 100%)}.hero>*{position:relative}.hero h1{letter-spacing:-.035em;max-width:17ch;margin:22px auto 20px;font-size:clamp(2.3rem,6vw,4.1rem);font-weight:800;line-height:1.04}.hero h1 em{color:var(--accent);font-style:normal}.hero p{color:var(--text-muted);margin-inline:auto;max-width:52ch;margin-bottom:36px;font-size:clamp(1.02rem,2vw,1.22rem);line-height:1.6}.hero__cta{background:var(--accent);color:var(--on-accent);box-shadow:0 1px 2px #0a254033, 0 8px 20px -8px color-mix(in srgb, var(--accent) 60%, transparent);transition:transform .2s var(--ease), box-shadow .2s var(--ease), background .15s;border-radius:10px;align-items:center;gap:10px;padding:15px 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transparent)}.btn-accent:hover{background:var(--accent-strong);color:var(--on-accent);transform:translateY(-1px)}.btn-outline{background:var(--surface);color:var(--text);border-color:var(--hairline)}.btn-outline:hover{border-color:var(--text-muted);background:var(--surface-alt);color:var(--text)}.card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-lg);box-shadow:var(--shadow);transition:box-shadow .25s var(--ease), transform .25s var(--ease), border-color .25s var(--ease);padding:28px;position:relative}.card:hover{box-shadow:var(--shadow-md);border-color:color-mix(in srgb, var(--brand) 28%, var(--border));transform:translateY(-2px)}.card-grid{grid-template-columns:repeat(auto-fill,minmax(270px,1fr));gap:18px;display:grid}.calculator{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius-lg);box-shadow:var(--shadow);margin:32px 0;padding:clamp(24px,4vw,40px)}.calculator__title{font-family:var(--font-display);letter-spacing:-.02em;color:var(--text);margin-bottom:8px;font-size:1.5rem;font-weight:700}.calculator__subtitle{color:var(--text-muted);margin-bottom:28px;font-size:.95rem}.field-group{grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:18px;margin-bottom:24px;display:grid}.field{flex-direction:column;gap:7px;display:flex}.field label{letter-spacing:.04em;text-transform:uppercase;color:var(--text-muted);font-size:.8rem;font-weight:700}.field label .hint{text-transform:none;letter-spacing:0;color:var(--text-muted);opacity:.85;margin-left:4px;font-weight:500}.field input[type=number],.field input[type=text],.field select{border:1px solid var(--hairline);border-radius:var(--radius);font-size:1.02rem;font-family:var(--font-mono);font-variant-numeric:tabular-nums;color:var(--text);background:var(--bg);width:100%;padding:12px 14px;transition:border-color .15s,box-shadow .15s,background .15s}.field select{font-family:var(--font)}.field input:focus,.field select:focus{background:var(--surface);border-color:var(--accent);box-shadow:0 0 0 3px color-mix(in srgb, var(--accent) 18%, transparent);outline:none}.field__note{color:var(--text-muted);font-size:.78rem;line-height:1.45}.field-inline{align-items:center;gap:12px;padding:10px 0;display:flex}.field-inline input[type=checkbox]{width:18px;height:18px;accent-color:var(--accent);cursor:pointer;flex-shrink:0}.field-inline label{cursor:pointer;color:var(--text);margin:0;font-size:.95rem;font-weight:500}.result-box{border-radius:var(--radius-lg);background:var(--surface);border:1px solid var(--border);border-left-width:4px;margin-top:26px;padding:26px 30px;display:none;position:relative}.result-box.show{animation:ledger-in .4s var(--ease);display:block}@keyframes ledger-in{0%{opacity:0;transform:translateY(8px)}to{opacity:1;transform:translateY(0)}}.result-box--matkyt{border-left-color:var(--danger);background:color-mix(in srgb, 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.result-box__amount{color:var(--success)}.result-box__explanation{color:var(--text-muted);font-size:.95rem;line-height:1.55}.result-breakdown{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%;margin-top:22px;font-size:.92rem}.result-breakdown tr{border-bottom:1px solid color-mix(in srgb, var(--hairline) 55%, transparent);align-items:baseline;gap:12px;padding:9px 0;display:flex}.result-breakdown td{padding:0}.result-breakdown td:first-child{color:var(--text-muted);flex:1}.result-breakdown td:last-child{text-align:right;color:var(--text);white-space:nowrap;font-size:.88rem;font-weight:500}.result-breakdown td.is-out{color:var(--danger)}.result-breakdown td.is-in{color:var(--success)}.result-breakdown td.is-warn{color:var(--warning-text)}.result-breakdown .total{border-bottom:none;border-top:2px solid var(--text);margin-top:2px;padding-top:11px}.result-breakdown .total td{font-size:1rem;font-weight:700}.result-breakdown .total td:first-child{color:var(--text)}.result-source{color:var(--text-muted);margin-top:18px;font-size:.82rem}.result-source a{color:var(--text-muted)}.article-header{border-bottom:1px solid var(--border);margin-bottom:34px;padding:clamp(36px,5vw,68px) 0 28px}.article-header__category{text-transform:uppercase;letter-spacing:.1em;color:var(--brand);background:var(--brand-soft);border-radius:6px;margin-bottom:16px;padding:5px 12px;font-size:.72rem;font-weight:700;display:inline-block}[data-theme=dark] .article-header__category{color:var(--brand-strong)}.article-header h1{letter-spacing:-.03em;font-size:clamp(1.9rem,4.5vw,2.9rem);font-weight:800;line-height:1.08}.article-header__meta{color:var(--text-muted);margin-top:16px;font-size:.88rem}.article-content{font-size:1.06rem}.article-content h2{color:var(--text);letter-spacing:-.02em;margin:44px 0 14px;font-size:1.55rem;font-weight:700}.article-content h3{color:var(--text);margin:28px 0 10px;font-size:1.22rem;font-weight:700}.article-content p{margin-bottom:18px}.article-content ul,.article-content ol{margin:0 0 18px 22px}.article-content li{margin-bottom:8px}.article-content li::marker{color:var(--accent)}.article-content strong{color:var(--text);font-weight:700}.article-content a{font-weight:500}.article-content blockquote{border-left:3px solid var(--brand);color:var(--text);margin:24px 0;padding:4px 0 4px 22px;font-size:1.15rem;font-weight:500}.article-content .example-box{background:var(--brand-soft);border:1px solid color-mix(in srgb, var(--brand) 18%, transparent);border-radius:var(--radius);margin:26px 0;padding:18px 22px;font-size:.97rem}.article-content .example-box p:last-child{margin-bottom:0}.article-content .highlight-box{background:var(--warning-bg);border:1px solid color-mix(in srgb, var(--warning) 40%, transparent);border-radius:var(--radius);margin:26px 0;padding:18px 22px;font-size:.97rem}.article-card{color:inherit;border:1px solid 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