/* Rechnungsheft — site shell. The :root tokens are the contract for doc.css and calc.css. */
:root{
  --bg:#f6f5f1;--surface:#ffffff;--ink:#1c1f24;--muted:#5d6570;--line:#e2e0d8;
  --brand:#1e5b47;--brand-hover:#174a3a;--brand-soft:#e6f0ec;--on-brand:#ffffff;
  --accent:#f3c300;--danger:#b42318;--ok:#1e7a46;
  --radius:10px;--radius-sm:6px;--shadow:0 1px 2px rgba(0,0,0,.06),0 4px 16px rgba(0,0,0,.05);
  --font:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;
  --mono:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;--maxw:1180px;
  /* shell-only helpers */
  --accent-soft:#fff6cc;--surface-2:#fbfaf7;--header-h:60px;--gutter:clamp(16px,4vw,32px);
  color-scheme:light;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;text-size-adjust:100%;scroll-padding-top:calc(var(--header-h) + 16px)}
@media (prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}}
body{margin:0;min-height:100vh;display:flex;flex-direction:column;background:var(--bg);color:var(--ink);
  font:400 17px/1.65 var(--font);-webkit-font-smoothing:antialiased;overflow-wrap:break-word}
main{flex:1 0 auto}
img,svg{display:block;max-width:100%}
a{color:var(--brand);text-underline-offset:.18em;text-decoration-thickness:1px}
a:hover{color:var(--brand-hover);text-decoration-thickness:2px}
:focus-visible{outline:3px solid var(--brand);outline-offset:2px;border-radius:3px}
h1,h2,h3{margin:0;line-height:1.2;letter-spacing:-.012em;hyphens:auto;text-wrap:balance}
p{margin:0 0 1em}
.container{width:100%;max-width:var(--maxw);margin-inline:auto;padding-inline:var(--gutter)}
.visually-hidden{position:absolute!important;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}
.skip-link{position:absolute;left:12px;top:-80px;z-index:100;padding:10px 14px;background:var(--ink);color:#fff;border-radius:var(--radius-sm);text-decoration:none}
.skip-link:focus{top:12px;color:#fff}
mark.ph{background:var(--accent-soft);border:1px dashed var(--accent);border-radius:4px;padding:0 4px;color:var(--ink)}

/* Buttons (shared, may be used by doc/calc) */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:.5em;min-height:44px;padding:.6em 1.15em;
  border:1px solid transparent;border-radius:var(--radius-sm);font:600 16px/1.2 var(--font);text-decoration:none;
  cursor:pointer;white-space:nowrap;transition:background-color .15s,border-color .15s,color .15s}
.btn:hover{text-decoration:none}
.btn-primary{background:var(--brand);color:var(--on-brand)}
.btn-primary:hover{background:var(--brand-hover);color:var(--on-brand)}
.btn-ghost{background:var(--surface);color:var(--brand);border-color:var(--line)}
.btn-ghost:hover{background:var(--brand-soft);border-color:var(--brand);color:var(--brand-hover)}
.btn-sm{min-height:36px;padding:.4em .9em;font-size:15px}

/* Header & navigation */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.94);border-bottom:1px solid var(--line);
  -webkit-backdrop-filter:saturate(1.4) blur(8px);backdrop-filter:saturate(1.4) blur(8px)}
.header-inner{display:flex;align-items:center;gap:16px;min-height:var(--header-h)}
.wordmark{display:inline-flex;align-items:center;gap:10px;flex-shrink:0;color:var(--ink);font-weight:700;font-size:19px;letter-spacing:-.02em;text-decoration:none}
.wordmark:hover{color:var(--ink);text-decoration:none}
.wordmark svg{width:30px;height:30px}
.site-nav{margin-left:auto}
.nav-list{display:flex;align-items:center;gap:2px;margin:0;padding:0;list-style:none}
.nav-link{display:flex;align-items:center;gap:6px;padding:8px 11px;border-radius:var(--radius-sm);color:var(--ink);
  font-size:15px;font-weight:500;line-height:1.3;text-decoration:none;cursor:pointer}
.nav-link:hover{background:var(--brand-soft);color:var(--brand-hover);text-decoration:none}
.nav-link.is-active{color:var(--brand);background:var(--brand-soft);font-weight:600}
.nav-menu{position:relative}
.nav-menu>summary{list-style:none}
.nav-menu>summary::-webkit-details-marker{display:none}
.nav-menu>summary::after{content:"";width:7px;height:7px;margin:-3px 0 0 2px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg);transition:transform .15s}
.nav-menu[open]>summary::after{margin-top:3px;transform:rotate(-135deg)}
.nav-sub{position:absolute;right:0;top:calc(100% + 8px);min-width:290px;margin:0;padding:6px;list-style:none;
  background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:0 12px 32px rgba(0,0,0,.12)}
.nav-sub a{display:block;padding:9px 12px;border-radius:var(--radius-sm);color:var(--ink);line-height:1.3;text-decoration:none}
.nav-sub a:hover{background:var(--brand-soft);text-decoration:none}
.nav-sub a[aria-current]{background:var(--brand-soft)}
.nav-sub b{display:block;font-size:15px;font-weight:600}
.nav-sub small{display:block;margin-top:2px;color:var(--muted);font-size:13px}
.nav-item-cta{margin-left:10px}
.nav-toggle{display:none}
@media (max-width:999.98px){
  .nav-toggle{display:inline-flex;align-items:center;gap:10px;margin-left:auto;min-height:40px;padding:0 14px;
    border:1px solid var(--line);border-radius:var(--radius-sm);background:var(--surface);color:var(--ink);font:600 15px var(--font);cursor:pointer}
  .nav-toggle-bars,.nav-toggle-bars::before,.nav-toggle-bars::after{display:block;width:18px;height:2px;border-radius:2px;background:currentColor;transition:transform .2s,background-color .2s}
  .nav-toggle-bars{position:relative}
  .nav-toggle-bars::before,.nav-toggle-bars::after{content:"";position:absolute;left:0}
  .nav-toggle-bars::before{top:-6px}.nav-toggle-bars::after{top:6px}
  .nav-toggle[aria-expanded=true] .nav-toggle-bars{background:transparent}
  .nav-toggle[aria-expanded=true] .nav-toggle-bars::before{top:0;transform:rotate(45deg)}
  .nav-toggle[aria-expanded=true] .nav-toggle-bars::after{top:0;transform:rotate(-45deg)}
  .site-nav{display:none;position:absolute;left:0;right:0;top:100%;max-height:calc(100vh - var(--header-h));overflow-y:auto;
    margin:0;background:var(--surface);border-bottom:1px solid var(--line);box-shadow:0 16px 24px rgba(0,0,0,.08)}
  .site-nav.is-open{display:block}
  .nav-list{flex-direction:column;align-items:stretch;gap:0;max-width:var(--maxw);margin:0 auto;padding:6px var(--gutter) 18px}
  .nav-link{padding:13px 6px;border-radius:0;border-bottom:1px solid var(--line);font-size:17px}
  .nav-link.is-active{background:none}
  .nav-menu>summary{justify-content:space-between}
  .nav-sub{position:static;min-width:0;padding:4px 0 8px 10px;border:0;box-shadow:none}
  .nav-item-cta{margin:16px 0 0}
  .nav-item-cta .btn{width:100%}
}

/* Breadcrumb & hero */
.breadcrumb{padding-top:18px;color:var(--muted);font-size:14px}
.breadcrumb ol{display:flex;flex-wrap:wrap;margin:0;padding:0;list-style:none}
.breadcrumb li{display:flex;align-items:center}
.breadcrumb li+li::before{content:"›";margin:0 8px;color:#9aa0a6}
.breadcrumb a{color:var(--muted);text-decoration:none}
.breadcrumb a:hover{color:var(--brand);text-decoration:underline}
.breadcrumb [aria-current]{color:var(--ink);font-weight:500}
.hero{padding-top:14px;padding-bottom:22px}
.is-home .hero{padding-top:36px}
.hero h1{max-width:28ch;font-size:clamp(28px,4.4vw,42px);font-weight:750}
.lead{max-width:64ch;margin:12px 0 0;color:var(--muted);font-size:clamp(17px,1.7vw,19px);line-height:1.55}
.eyebrow{margin:0 0 8px;color:var(--brand);font-size:13px;font-weight:700;letter-spacing:.06em;text-transform:uppercase}
.actions{display:flex;flex-wrap:wrap;gap:10px;margin:22px 0 0}
.badges{display:flex;flex-wrap:wrap;gap:8px 20px;margin:16px 0 0;padding:0;list-style:none;font-size:14.5px;font-weight:500}
.badges li{display:inline-flex;align-items:center;gap:7px}
.badges li::before{content:"";flex:0 0 18px;height:18px;border-radius:50%;background:var(--brand-soft) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 12'%3E%3Cpath d='M2.6 6.2l2.2 2.2 4.6-4.8' fill='none' stroke='%231e5b47' stroke-width='1.8' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") center/11px no-repeat}

/* Tool mount (doc.css / calc.css style the inside) */
.tool-wrap{margin-bottom:48px}
.tool{position:relative;min-width:0}
.tool-loading{display:none}
.tool-loading:last-child{display:flex;align-items:center;justify-content:center;gap:12px;min-height:440px;
  background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);color:var(--muted);font-size:15px}
.tool--calc .tool-loading:last-child{min-height:280px}
.spinner{width:22px;height:22px;border:3px solid var(--brand-soft);border-top-color:var(--brand);border-radius:50%;animation:rh-spin .8s linear infinite}
@keyframes rh-spin{to{transform:rotate(360deg)}}
@media (prefers-reduced-motion:reduce){.spinner{animation:none}}
.tool-noscript{margin:0;padding:18px 20px;background:var(--accent-soft);border:1px solid var(--accent);border-radius:var(--radius)}

/* Overview of all tools (home, 404, alle-vorlagen) */
.overview{margin-bottom:56px}
.section-title{font-size:clamp(24px,2.8vw,30px);font-weight:700}
.section-lead{max-width:64ch;margin:8px 0 0;color:var(--muted)}
.cat-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:16px;margin-top:22px}
.cat-card{padding:20px 20px 14px;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow)}
.cat-card h3{font-size:19px}
.cat-card h3 a{color:var(--ink);text-decoration:none}
.cat-card h3 a:hover{color:var(--brand);text-decoration:underline}
.cat-card p{margin:6px 0 10px;color:var(--muted);font-size:15px;line-height:1.5}
.cat-card ul{margin:0;padding:0;list-style:none}
.cat-card li{break-inside:avoid;border-top:1px solid var(--line)}
.cat-card li a{display:block;padding:7px 0;font-size:15.5px;line-height:1.35;text-decoration:none}
.cat-card li a:hover{text-decoration:underline}
@media (min-width:640px){.cat-card--wide{grid-column:span 2}.cat-card--wide ul{columns:2;column-gap:28px}}

/* Article */
.content-grid{display:grid;grid-template-columns:minmax(0,1fr);gap:24px 56px;align-items:start;margin-bottom:56px}
.prose{min-width:0;max-width:760px}
.prose h2{margin:2em 0 .6em;font-size:clamp(23px,2.5vw,28px);font-weight:700}
.prose>.content-section:first-child h2{margin-top:0}
.prose h3{margin:1.6em 0 .5em;font-size:19px;font-weight:650}
.prose ul,.prose ol{margin:0 0 1.1em;padding-left:1.35em}
.prose li{margin:.35em 0}
.prose li::marker{color:var(--brand)}
.prose strong{font-weight:650}
.updated{margin:2.4em 0 0;color:var(--muted);font-size:14px}
.table-wrap{margin:1.2em 0 1.5em;overflow-x:auto;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);-webkit-overflow-scrolling:touch}
.prose table{width:100%;border-collapse:collapse;font-size:15.5px;line-height:1.45}
.prose th,.prose td{padding:10px 14px;text-align:left;vertical-align:top;border-bottom:1px solid var(--line)}
.prose thead th{background:var(--brand-soft);color:var(--brand-hover);font-size:14px;font-weight:650}
.prose tbody tr:nth-child(even){background:var(--surface-2)}
.prose tbody tr:last-child>*{border-bottom:0}
.copy{margin:1.2em 0 1.5em;background:var(--surface);border:1px solid var(--line);border-left:4px solid var(--brand);border-radius:var(--radius-sm)}
.copy-head{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:7px 8px 7px 16px;border-bottom:1px dashed var(--line)}
.copy-label{color:var(--muted);font-size:12.5px;font-weight:700;letter-spacing:.05em;text-transform:uppercase}
.copy-btn{min-height:34px;padding:0 14px;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius-sm);
  color:var(--brand);font:600 14px var(--font);cursor:pointer;transition:background-color .15s,border-color .15s}
.copy-btn:hover{background:var(--brand-soft);border-color:var(--brand)}
.copy-btn.is-done{color:var(--ok);border-color:var(--ok);background:var(--brand-soft)}
.copy-text{padding:14px 16px;font-size:16px;line-height:1.6}

/* FAQ */
.faq{margin-top:2.4em}
.faq-list{border-top:1px solid var(--line)}
.faq-item{border-bottom:1px solid var(--line)}
.faq-item>summary{display:flex;align-items:flex-start;justify-content:space-between;gap:16px;padding:16px 2px;list-style:none;cursor:pointer}
.faq-item>summary::-webkit-details-marker{display:none}
.faq-item>summary::after{content:"";flex:0 0 24px;height:24px;border-radius:50%;transition:transform .2s;
  background:var(--brand-soft) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 12'%3E%3Cpath d='M6 2.5v7M2.5 6h7' stroke='%231e5b47' stroke-width='1.6' stroke-linecap='round'/%3E%3C/svg%3E") center/12px no-repeat}
.faq-item[open]>summary::after{transform:rotate(45deg)}
.prose .faq-q{margin:0;font-size:18px;font-weight:600;line-height:1.4}
.faq-item>summary:hover .faq-q{color:var(--brand)}
.faq-a{padding:0 40px 18px 2px}
.faq-a p{margin:0}

/* Table of contents */
.toc{padding:2px 18px;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);font-size:15px}
.toc>summary{display:flex;align-items:center;justify-content:space-between;padding:12px 0;list-style:none;cursor:pointer;
  color:var(--muted);font-size:12.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase}
.toc>summary::-webkit-details-marker{display:none}
.toc>summary::after{content:"";width:7px;height:7px;margin-top:-4px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg)}
.toc[open]>summary::after{margin-top:3px;transform:rotate(-135deg)}
.toc ol{margin:0 0 14px;padding:0;list-style:none}
.toc a{display:block;padding:6px 0 6px 12px;border-left:2px solid var(--line);color:var(--ink);line-height:1.35;text-decoration:none}
.toc a:hover{border-left-color:var(--brand);color:var(--brand)}
@media (min-width:1000px){
  .content-grid.has-toc{grid-template-columns:minmax(0,1fr) 260px}
  .content-grid.has-toc .prose{grid-column:1;grid-row:1}
  .content-grid.has-toc .toc{grid-column:2;grid-row:1;position:sticky;top:calc(var(--header-h) + 24px)}
  .toc>summary{pointer-events:none}
  .toc>summary::after{display:none}
}

/* Cards */
.related{margin-bottom:64px}
.related h2{margin-bottom:16px;font-size:clamp(22px,2.4vw,26px);font-weight:700}
.card-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(240px,1fr));gap:14px;margin:0;padding:0;list-style:none}
.card{display:flex;flex-direction:column;gap:4px;height:100%;padding:18px 18px 16px;background:var(--surface);border:1px solid var(--line);
  border-radius:var(--radius);box-shadow:var(--shadow);color:var(--ink);text-decoration:none;transition:border-color .15s,box-shadow .15s,transform .15s}
.card:hover{border-color:var(--brand);box-shadow:0 8px 24px rgba(0,0,0,.08);color:var(--ink);text-decoration:none;transform:translateY(-2px)}
.card-tag{align-self:flex-start;padding:2px 9px;border-radius:99px;background:var(--brand-soft);color:var(--brand);font-size:12px;font-weight:700;letter-spacing:.04em;text-transform:uppercase}
.card-title{margin-top:6px;font-size:17px;font-weight:650;line-height:1.3}
.card-title::after{content:" →";color:var(--brand)}
.card-text{color:var(--muted);font-size:15px;line-height:1.45}
@media (prefers-reduced-motion:reduce){.card,.card:hover{transition:none;transform:none}}

/* Static pages / listing */
.prose--static{padding-bottom:56px}
.listing{margin-bottom:24px}
.cat-block{margin-bottom:44px}
.cat-block h2{font-size:clamp(23px,2.5vw,28px);font-weight:700}
.cat-block>p{max-width:64ch;margin:6px 0 16px;color:var(--muted)}

/* Footer */
.site-footer{margin-top:auto;background:var(--surface);border-top:1px solid var(--line);color:var(--muted);font-size:14.5px}
.footer-inner{display:grid;gap:32px;padding-top:44px;padding-bottom:24px}
.footer-brand p{max-width:34ch;margin:12px 0 0;line-height:1.55}
.footer-trust{color:var(--ok);font-weight:500}
.footer-cols{display:grid;grid-template-columns:repeat(auto-fill,minmax(175px,1fr));gap:28px 22px}
.footer-h{margin:0 0 8px;color:var(--ink);font-weight:650}
.footer-h a{color:inherit;text-decoration:none}
.footer-h a:hover{color:var(--brand);text-decoration:underline}
.footer-col ul{margin:0;padding:0;list-style:none}
.footer-col li{margin:0 0 7px;line-height:1.35}
.footer-col a{color:var(--muted);text-decoration:none}
.footer-col a:hover{color:var(--brand);text-decoration:underline}
.footer-bottom{display:flex;flex-wrap:wrap;justify-content:space-between;gap:6px 24px;padding-top:16px;padding-bottom:28px;border-top:1px solid var(--line);font-size:13.5px}
.footer-bottom p{margin:0}
@media (min-width:1000px){.footer-inner{grid-template-columns:250px minmax(0,1fr)}}
@media (max-width:640px){.footer-col li{margin-bottom:12px}.footer-cols{grid-template-columns:repeat(2,minmax(0,1fr))}}

/* Print: the shell steps aside (doc.css decides what the document print looks like) */
@media print{
  .site-header,.site-footer,.breadcrumb,.toc,.related,.overview,.skip-link,.copy-btn,.badges{display:none!important}
  body{background:#fff}
  .content-grid{display:block}
}