:root{
  --bg:#f5f4f0; --panel:#fff; --ink:#1d2430; --sub:#5d6675; --line:#e2e0d9;
  --brand:#1f3a5f; --brand-ink:#fff; --accent:#2f6f4f;
  --warn:#b7791f; --warn-bg:#fdf3e1; --bad:#b42318; --bad-bg:#fdecea; --ok:#2f6f4f; --ok-bg:#e8f3ec;
  --muted-bg:#efede7; --r:10px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);
  font:15px/1.6 "Hiragino Sans","Noto Sans JP","Yu Gothic UI",system-ui,sans-serif}
a{color:var(--brand)}
.num{font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}
header.top{background:var(--brand);color:var(--brand-ink);position:sticky;top:0;z-index:10}
header.top .in{max-width:1180px;margin:0 auto;padding:10px 16px;display:flex;gap:14px;align-items:center}
header.top .logo{font-weight:700;letter-spacing:.04em;color:#fff;text-decoration:none;margin-right:auto}
header.top nav a{color:#dfe7f1;text-decoration:none;font-size:14px;padding:6px 8px;border-radius:6px}
header.top nav a:hover,header.top nav a.on{background:rgba(255,255,255,.14);color:#fff}
header.top form{margin:0}
header.top button.link{background:none;border:0;color:#b9c6d6;font-size:13px;cursor:pointer}
main{max-width:1180px;margin:0 auto;padding:18px 16px 60px}
h1{font-size:20px;margin:4px 0 14px}
h2{font-size:16px;margin:22px 0 10px}
.panel{background:var(--panel);border:1px solid var(--line);border-radius:var(--r);padding:16px}
.cards{display:grid;grid-template-columns:repeat(4,1fr);gap:10px;margin-bottom:16px}
.card{background:var(--panel);border:1px solid var(--line);border-radius:var(--r);padding:12px 14px;text-decoration:none;color:inherit}
.card .k{font-size:12px;color:var(--sub)}
.card .v{font-size:22px;font-weight:700;font-variant-numeric:tabular-nums}
.card .n{font-size:12px;color:var(--sub)}
.card.bad{border-color:#f0b4ad;background:var(--bad-bg)} .card.bad .v{color:var(--bad)}
.card.warn{border-color:#ecd09b;background:var(--warn-bg)} .card.warn .v{color:var(--warn)}
.tabs{display:flex;gap:4px;border-bottom:1px solid var(--line);margin-bottom:12px;overflow-x:auto}
.tabs a{padding:8px 12px;text-decoration:none;color:var(--sub);border-bottom:2px solid transparent;white-space:nowrap}
.tabs a.on{color:var(--ink);border-color:var(--brand);font-weight:600}
.tabs .c{display:inline-block;min-width:20px;padding:0 6px;border-radius:10px;background:var(--muted-bg);font-size:12px;text-align:center;margin-left:4px}
.tabs a.on .c{background:var(--brand);color:#fff}
.filters{display:flex;flex-wrap:wrap;gap:8px;align-items:end;margin-bottom:12px}
.filters label{font-size:12px;color:var(--sub);display:flex;flex-direction:column;gap:2px}
input,select,textarea{font:inherit;color:inherit;border:1px solid #cfccc3;border-radius:7px;padding:7px 9px;background:#fff;width:100%}
input:focus,select:focus,textarea:focus{outline:2px solid #9fb6d3;border-color:var(--brand)}
.filters input,.filters select{width:auto;min-width:0}
.filters .q{width:180px}.filters .d{width:140px}.filters .a{width:100px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:6px;font:inherit;font-size:14px;cursor:pointer;
  border:1px solid #cfccc3;background:#fff;color:var(--ink);border-radius:7px;padding:7px 13px;text-decoration:none;white-space:nowrap}
.btn:hover{background:#faf9f6}
.btn.pri{background:var(--brand);border-color:var(--brand);color:#fff}.btn.pri:hover{background:#18304f}
.btn.ok{background:var(--ok);border-color:var(--ok);color:#fff}
.btn.danger{color:var(--bad);border-color:#efc2bd}
.btn.big{padding:12px 18px;font-size:16px}
table.list{width:100%;border-collapse:collapse;background:var(--panel);border:1px solid var(--line);border-radius:var(--r);overflow:hidden}
table.list th{font-size:12px;color:var(--sub);font-weight:600;text-align:left;background:#faf9f6;padding:8px 10px;border-bottom:1px solid var(--line)}
table.list td{padding:9px 10px;border-bottom:1px solid #efede7;vertical-align:middle}
table.list tr:last-child td{border-bottom:0}
table.list tr.click{cursor:pointer} table.list tr.click:hover td{background:#faf9f6}
table.list .vendor{font-weight:600}
table.list .subj{font-size:12px;color:var(--sub)}
.badge{display:inline-block;font-size:12px;padding:1px 8px;border-radius:10px;background:var(--muted-bg);color:var(--sub);white-space:nowrap}
.badge.review,.badge.manual_dl,.badge.locked{background:var(--warn-bg);color:var(--warn)}
.badge.error{background:var(--bad-bg);color:var(--bad)}
.badge.unpaid{background:#e7eef7;color:var(--brand)}
.badge.paid{background:var(--ok-bg);color:var(--ok)}
.badge.processing{background:#eceaf6;color:#4b3f8f}
.due.over{color:var(--bad);font-weight:700}.due.soon{color:var(--warn);font-weight:700}
.empty{padding:40px;text-align:center;color:var(--sub)}
.bar{display:flex;gap:8px;align-items:center;flex-wrap:wrap}
.spacer{flex:1}
.flash{background:var(--ok-bg);border:1px solid #bcdcc8;color:var(--ok);padding:8px 12px;border-radius:8px;margin-bottom:12px}
.note{background:var(--warn-bg);border:1px solid #ecd09b;padding:8px 12px;border-radius:8px;font-size:14px;margin-bottom:12px}
.note.bad{background:var(--bad-bg);border-color:#f0b4ad}
.detail{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:16px;align-items:start}
.viewer{position:sticky;top:64px;height:calc(100vh - 90px);background:#555;border-radius:var(--r);overflow:hidden}
.viewer iframe,.viewer img{width:100%;height:100%;border:0;object-fit:contain;background:#555}
.viewer .none{color:#ddd;display:flex;align-items:center;justify-content:center;height:100%;padding:20px;text-align:center}
.form{display:grid;grid-template-columns:1fr 1fr;gap:10px 12px}
.form label{display:flex;flex-direction:column;font-size:12px;color:var(--sub);gap:3px}
.form .full{grid-column:1/-1}
.form .hl input{border-color:#9fb6d3;background:#f7fafd;font-weight:600}
details{margin-top:12px}
summary{cursor:pointer;color:var(--sub);font-size:14px}
.log{font-size:12px;color:var(--sub);margin:0;padding:0;list-style:none}
.log li{padding:6px 0;border-bottom:1px dashed var(--line)}
.log b{color:var(--ink);font-weight:600}
.drop{border:2px dashed #c8c4b8;border-radius:var(--r);padding:34px 16px;text-align:center;background:#fbfaf7;color:var(--sub)}
.drop.over{border-color:var(--brand);background:#eef3f9}
.muted{color:var(--sub);font-size:13px}
.login{max-width:380px;margin:12vh auto;padding:0 16px}
.err{color:var(--bad);font-size:14px}
.chk{width:auto}
@media (max-width:860px){
  .cards{grid-template-columns:1fr 1fr}
  .detail{grid-template-columns:1fr}
  .viewer{position:static;height:48vh}
  .form{grid-template-columns:1fr}
  header.top nav a{padding:6px 5px;font-size:13px}
  table.list .hide-sm{display:none}
  .filters .q{width:100%}
}