@import url("https://fonts.googleapis.com/css2?family=Manrope:wght@400;500;600;700&display=swap"); html,
body{margin:0;padding:0;width:100%;max-width:100vw;overflow-x:clip;}
.container{width:100%;max-width:1600px;margin:0 auto;padding:0 20px;box-sizing:border-box;}
.header{width:100%;background:#ffffff;border-bottom:1px solid #e0e2e6;}
.header-large{padding:0;}
.header-wrapper{width:100%;}
.header-items{display:flex;align-items:center;justify-content:space-between;height:64px;}
.logo{display:inline-flex;align-items:center;text-decoration:none;flex-shrink:0;}
.header-nav{display:flex;align-items:center;gap:32px;}
.header-nav-link{font-family:"Manrope", sans-serif;font-size:16px;line-height:22px;font-weight:500;color:#051634;text-decoration:none;transition:color 0.2s ease;}
.header-nav-link:hover{color:#6a2135;}
.header-burger{display:none;cursor:pointer;}
.header-nav-cta{display:inline-flex;align-items:center;justify-content:center;height:36px;padding:0 16px;background:#6a2135;color:#ffffff !important;border-radius:16px;font-weight:600;font-size:16px;transition:background 0.2s ease;}
.header-nav-cta:hover{background:#8a3a50;color:#ffffff !important;}
.hero{font-family:"Manrope", sans-serif;background:#faf5f5;padding:48px 0;color:#051634;border-radius:0 0 64px 64px;}
.hero-columns{display:block;max-width:680px;margin:0 auto;text-align:center;}
.hero-content{display:flex;flex-direction:column;align-items:center;}
.hero-trust-badges{margin-bottom:12px;justify-content:center;}
.hero-title{font-family:"Reaktif", "Manrope", sans-serif;font-size:40px;line-height:48px;font-weight:700;margin:0 0 12px;color:#051634;}
.hero-subtitle{font-size:18px;line-height:28px;color:#697385;margin:0;word-wrap:break-word;overflow-wrap:break-word;max-width:100%;}
.hero-subtitle strong{color:#051634;}
.hero-cta{display:inline-flex;align-items:center;justify-content:center;height:48px;padding:0 28px;background:#6a2135;color:#ffffff;font-family:"Manrope", sans-serif;font-size:16px;font-weight:600;border-radius:16px;text-decoration:none;transition:background 0.2s ease;margin-top:16px;}
.hero-cta:hover{background:#8a3a50;}
.hero-illustration{display:none;}
.hero-illustration-placeholder{display:none;}
@media(max-width:999px){
.container{padding:0 20px;}
.header-items{height:56px;}
.header-nav{display:none;}
.header-burger{display:flex;align-items:center;}
.hero{padding:36px 0 40px;border-radius:0 0 40px 40px;}
.hero-title{font-size:28px;line-height:36px;}
.hero-subtitle{font-size:16px;line-height:24px;}
} .penalty-calculator{--cc-bg:#ffffff;--cc-surface:#faf5f5;--cc-border:#e0e2e6;--cc-text:#051634;--cc-text-muted:#697385;--cc-accent:#6a2135;--cc-accent-hover:#8a3a50;--cc-accent-light:#f5ece6;--cc-cta-text:#ffffff;--cc-success:#059669;--cc-success-light:#ecfdf5;--cc-warning:#d97706;--cc-warning-light:#fdf8f0;--cc-danger:#dc2626;--cc-danger-light:#fef3f2;--cc-radius:16px;--cc-transition:0.2s ease;--cc-icon-chevron-down:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' fill='none' viewBox='0 0 16 16'%3E%3Cpath stroke='%23697385' stroke-width='1.5' stroke-linecap='round' stroke-linejoin='round' d='M4 6l4 4 4-4'/%3E%3C/svg%3E");--cc-icon-chevron-down-dark:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' fill='none' viewBox='0 0 16 16'%3E%3Cpath stroke='%23051634' stroke-width='1.5' stroke-linecap='round' stroke-linejoin='round' d='M4 6l4 4 4-4'/%3E%3C/svg%3E");--cc-icon-calendar:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' fill='none' viewBox='0 0 16 16'%3E%3Crect x='2' y='3' width='12' height='11' rx='2' stroke='%23697385' stroke-width='1.5'/%3E%3Cpath stroke='%23697385' stroke-width='1.5' stroke-linecap='round' d='M5 1.5v3M11 1.5v3M2 7h12'/%3E%3C/svg%3E");--cc-icon-arrow-up-right:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='14' fill='none' viewBox='0 0 14 14'%3E%3Cpath stroke='%236A2135' stroke-width='1.5' stroke-linecap='round' stroke-linejoin='round' d='M4 10L10 4M10 4H5M10 4v5'/%3E%3C/svg%3E");--cc-icon-info:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' fill='none' viewBox='0 0 16 16'%3E%3Cpath d='M8 10.667V8M8 5.333h.007M14.667 8A6.667 6.667 0 1 1 1.333 8a6.667 6.667 0 0 1 13.334 0Z' stroke='%23697385' stroke-width='1.6' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");--cc-icon-info-accent:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' fill='none' viewBox='0 0 16 16'%3E%3Cpath d='M8 10.667V8M8 5.333h.007M14.667 8A6.667 6.667 0 1 1 1.333 8a6.667 6.667 0 0 1 13.334 0Z' stroke='%236A2135' stroke-width='1.6' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");font-family:"Manrope", sans-serif;width:100%;max-width:1600px;margin:0 auto;padding:2rem 20px 0;color:var(--cc-text);line-height:1.5;margin-bottom:40px;box-sizing:border-box;}
.penalty-calculator *,
.penalty-calculator *::before,
.penalty-calculator *::after{box-sizing:border-box;max-width:100%;}
.penalty-calculator [hidden]{display:none !important;}
.penalty-calculator .cc-columns{display:flex;flex-direction:column;gap:12px;}
.penalty-calculator .cc-col-left, .penalty-calculator .cc-col-right{min-width:0;display:flex;flex-direction:column;gap:16px;margin:0;padding:0;}
.penalty-calculator .cc-col-left{overflow:visible;}
.cc-trust-badges{display:flex;flex-wrap:wrap;gap:0.5rem;margin-bottom:12px;font-family:"Manrope", sans-serif;}
.cc-trust-badge{display:inline-flex;align-items:center;gap:0.3rem;font-size:12px;line-height:16px;font-weight:500;color:#697385;background:rgba(255, 255, 255, 0.7);padding:calc(0.3rem + 2px) 0.65rem;border-radius:8px;}
.cc-trust-icon{font-size:0.8rem;}
.penalty-calculator .cc-notice{display:flex;align-items:stretch;background:var(--cc-bg);border:1px solid var(--cc-border);border-radius:16px;padding:0;margin-bottom:8px;overflow:hidden;}
.penalty-calculator .cc-notice__strip{width:6px;flex-shrink:0;align-self:stretch;}
.penalty-calculator .cc-notice__body{flex:1;min-width:0;padding:16px 16px 16px 12px;font-size:16px;line-height:22px;color:var(--cc-text);}
.penalty-calculator .cc-notice__body > *:first-child{margin-top:0;}
.penalty-calculator .cc-notice__body > *:last-child{margin-bottom:0;}
.penalty-calculator .cc-notice__body strong{color:var(--cc-text);font-weight:700;}
.penalty-calculator .cc-notice--success > .cc-notice__strip{background:#007512;}
.penalty-calculator .cc-notice--warning > .cc-notice__strip{background:#f6a800;}
.penalty-calculator .cc-notice--info > .cc-notice__strip{background:#2563eb;}
.penalty-calculator .cc-notice--danger > .cc-notice__strip{background:#f22c4d;}
.penalty-calculator .cc-notice--neutral > .cc-notice__strip{background:var(--cc-text-muted);}
.penalty-calculator .cc-notice--neutral .cc-notice__body{color:var(--cc-text-muted);}
.penalty-calculator .cc-tooltip-trigger{width:16px;height:16px;display:inline-flex;align-items:center;justify-content:center;cursor:help;position:relative;flex-shrink:0;background:var(--cc-icon-info) no-repeat center;background-size:16px 16px;font-size:0;color:transparent;border:none;border-radius:0;vertical-align:middle;}
.penalty-calculator .cc-tooltip-trigger::after{content:attr(data-tooltip);position:absolute;bottom:calc(100% + 8px);left:50%;transform:translateX(-50%);background:var(--cc-text);color:#f5ece0;font-size:12px;font-weight:400;text-transform:none;letter-spacing:0;line-height:1.4;padding:10px 12px;border-radius:12px;width:260px;pointer-events:none;opacity:0;transition:opacity 0.2s ease;z-index:10;white-space:normal;text-align:left;}
.penalty-calculator .cc-tooltip-trigger:hover::after, .penalty-calculator .cc-tooltip-trigger:focus::after{opacity:1;}
@media(max-width:999px){
.penalty-calculator .cc-tooltip-trigger::after{width:min(260px, calc(100vw - 80px));}
} .penalty-calculator .cc-result-card{background:var(--cc-bg);border:1px solid var(--cc-border);border-radius:16px;padding:24px 24px 16px;margin-top:20px;margin-bottom:0;}
.penalty-calculator .cc-result-period{font-family:"Manrope", sans-serif;font-size:12px;font-weight:600;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);margin-bottom:12px;}
.penalty-calculator .cc-result-badge{display:flex;align-items:center;gap:12px;margin-bottom:8px;}
.penalty-calculator .cc-result-badge .cc-result-amount{font-family:"Manrope", sans-serif;font-size:32px;font-weight:700;line-height:1.2;}
.penalty-calculator .cc-result-badge .cc-result-label{font-family:"Manrope", sans-serif;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;padding:3px 10px;border-radius:100px;}
.penalty-calculator .cc-result-hint{font-family:"Manrope", sans-serif;font-size:16px;line-height:1.5;color:var(--cc-text);margin:0;}
.penalty-calculator .cc-result-payable .cc-result-amount{color:var(--cc-danger);}
.penalty-calculator .cc-result-payable .cc-result-label{background:var(--cc-danger-light);color:var(--cc-danger);}
.penalty-calculator .cc-result-refundable .cc-result-amount{color:var(--cc-success);}
.penalty-calculator .cc-result-refundable .cc-result-label{background:var(--cc-success-light);color:var(--cc-success);}
.penalty-calculator .cc-result-zero .cc-result-amount{color:var(--cc-text-muted);}
.penalty-calculator .cc-result-zero .cc-result-label{background:#f3f4f6;color:var(--cc-text-muted);}
.penalty-calculator .cc-breakdown-details{margin-top:16px;}
.penalty-calculator .cc-breakdown-details > summary{font-family:"Manrope", sans-serif;font-size:14px;font-weight:500;color:var(--cc-text-muted);cursor:pointer;list-style:none;display:flex;align-items:center;justify-content:flex-start;gap:6px;padding:8px 0;}
.penalty-calculator .cc-breakdown-details > summary::-webkit-details-marker{display:none;}
.penalty-calculator .cc-breakdown-details > summary::after{content:"";width:14px;height:14px;background:var(--cc-icon-chevron-down) no-repeat center;background-size:contain;transition:transform 0.2s;}
.penalty-calculator .cc-breakdown-details[open] > summary::after{transform:rotate(180deg);}
.penalty-calculator .cc-breakdown{width:100%;margin-top:12px;border-collapse:collapse;font-family:"Manrope", sans-serif;font-size:16px;line-height:22px;text-align:left;}
.penalty-calculator .cc-breakdown th{font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text);padding:12px 12px;border-bottom:1px solid var(--cc-border);}
.penalty-calculator .cc-breakdown td{padding:14px 12px;border-bottom:1px solid var(--cc-border);color:var(--cc-text);font-weight:400;}
.penalty-calculator .cc-breakdown tbody tr:nth-child(even) td{background:#f8fafc;}
.penalty-calculator .cc-breakdown .cc-num{text-align:right;font-variant-numeric:tabular-nums;}
.penalty-calculator .cc-breakdown th.cc-num{text-align:right;}
.penalty-calculator .cc-breakdown .cc-total-row td{font-weight:700;border-bottom:1px solid var(--cc-border);}
.penalty-calculator .cc-breakdown .cc-net-row td{font-weight:700;font-size:16px;border-bottom:none;padding-top:16px;}
.penalty-calculator .cc-breakdown .cc-spacer-row td, .penalty-calculator .cc-breakdown tbody tr:nth-child(even).cc-spacer-row td{border-bottom:none;background:transparent;padding:4px;}
.penalty-calculator .cc-breakdown .cc-subtle-row td{color:var(--cc-text-muted);font-size:14px;}
.penalty-calculator .cc-expandable{border:1px solid var(--cc-border);border-radius:24px;margin:0;overflow:hidden;}
.penalty-calculator .cc-expandable-trigger{display:flex;align-items:center;justify-content:space-between;padding:20px;font-size:16px;line-height:22px;font-weight:600;cursor:pointer;list-style:none;user-select:none;}
.penalty-calculator .cc-expandable-trigger::-webkit-details-marker{display:none;}
.penalty-calculator .cc-expandable-trigger::after{content:"";width:16px;height:16px;flex-shrink:0;background:var(--cc-icon-chevron-down-dark) no-repeat center;background-size:16px 16px;transition:transform 0.25s ease;}
.penalty-calculator .cc-expandable[open] .cc-expandable-trigger{padding-bottom:0;}
.penalty-calculator .cc-expandable[open] .cc-expandable-trigger::after{transform:rotate(180deg);}
.penalty-calculator .cc-expandable-body{padding:20px;font-size:16px;line-height:22px;color:var(--cc-text-muted);}
.penalty-calculator .cc-info-blocks{margin-top:2rem;display:flex;flex-direction:column;gap:2rem;}
.penalty-calculator .cc-info-block{border:1px solid var(--cc-border);border-radius:24px;padding:20px;}
.penalty-calculator .cc-info-block-title{font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);margin:0 0 16px;}
.penalty-calculator .cc-step-cards{display:grid;grid-template-columns:1fr;gap:12px;}
.penalty-calculator .cc-step-card{background:#eff3fa;border-radius:16px;padding:16px;}
.penalty-calculator .cc-step-num{display:inline-block;font-size:16px;line-height:22px;font-weight:700;color:#6a2135;margin-bottom:4px;}
.penalty-calculator .cc-step-title{display:block;font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);margin-bottom:4px;}
.penalty-calculator .cc-step-desc{font-size:16px;line-height:22px;color:var(--cc-text-muted);margin:0;}
@media(min-width:1000px) and (max-width:1299px){
.penalty-calculator .cc-step-cards{grid-template-columns:1fr 1fr;}
}
@media(min-width:1300px){
.penalty-calculator .cc-step-cards{grid-template-columns:repeat(4, 1fr);}
} .penalty-calculator .cc-table-heading{font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);margin:1rem 0 0.4rem;}
.penalty-calculator .cc-table-heading:first-child{margin-top:0;}
.penalty-calculator .cc-info-table{width:100%;border-collapse:collapse;font-size:16px;line-height:22px;}
.penalty-calculator .cc-info-table th, .penalty-calculator .cc-info-table td{text-align:left;padding:12px 0.5rem;border-bottom:1px solid var(--cc-border);}
.penalty-calculator .cc-info-table tbody tr:last-child td{border-bottom:none;}
.penalty-calculator .cc-info-table th{font-weight:700;color:var(--cc-text);font-size:12px;line-height:16px;text-transform:uppercase;letter-spacing:0.04em;}
.penalty-calculator .cc-info-table th:first-child, .penalty-calculator .cc-info-table td:first-child{width:40%;}
.penalty-calculator .cc-info-table--deadlines tbody tr:nth-child(even){background:#f8fafd;}
.penalty-calculator .cc-info-table--deadlines tbody tr:nth-child(odd){background:var(--cc-bg);}
.penalty-calculator .cc-widget{background:var(--cc-bg);border:2px solid var(--cc-accent);border-radius:24px;padding:20px;margin:0;min-height:200px;box-shadow:0 4px 24px rgba(0, 0, 0, 0.06);scroll-margin-top:32px;}
.penalty-calculator .cc-section{margin:0;border:1px solid var(--cc-border);border-radius:24px;overflow:hidden;}
.penalty-calculator .cc-section > summary{display:flex;align-items:center;justify-content:space-between;padding:20px;cursor:pointer;list-style:none;user-select:none;transition:background var(--cc-transition);}
.penalty-calculator .cc-section > summary::-webkit-details-marker{display:none;}
.penalty-calculator .cc-section > summary::after{content:"";width:16px;height:16px;flex-shrink:0;margin-left:0.75rem;background:var(--cc-icon-chevron-down-dark) no-repeat center;background-size:16px 16px;transition:transform 0.25s ease;}
.penalty-calculator .cc-section[open] > summary::after{transform:rotate(180deg);}
.penalty-calculator .cc-section > summary:hover{background:none;}
.penalty-calculator .cc-section[open]{background:var(--cc-surface);}
.penalty-calculator .cc-section--context[open]{background:#fff;}
.penalty-calculator .cc-section--faq[open]{background:#eff3fa;}
.penalty-calculator .cc-section--faq > .cc-faq-item:first-of-type{margin-top:4px;border-top:none;}
.penalty-calculator .cc-section--faq > .cc-faq-item:last-child{margin-bottom:4px;}
.penalty-calculator .cc-section[open] > summary{border-bottom:1px solid var(--cc-border);}
.penalty-calculator .cc-section > *:not(summary){margin-left:20px;margin-right:20px;}
.penalty-calculator .cc-section > *:not(summary):first-of-type{margin-top:0;}
.penalty-calculator .cc-section > *:not(summary):last-child{margin-bottom:20px;}
.penalty-calculator .cc-section-title{font-family:"Reaktif", "Manrope", sans-serif;font-size:20px;line-height:24px;font-weight:700;color:var(--cc-text);margin:0;}
.penalty-calculator .cc-context-card{background:none;border:none;border-bottom:1px solid var(--cc-border);border-radius:0;padding:1.25rem 0;margin-bottom:0;}
.penalty-calculator .cc-context-card:last-of-type{border-bottom:none;}
.penalty-calculator .cc-context-card--highlight{background:none;}
.penalty-calculator .cc-context-heading{font-family:"Reaktif", "Manrope", sans-serif;font-size:16px;line-height:22px;font-weight:700;margin:0 0 0.75rem;}
.penalty-calculator .cc-context-text{font-size:16px;line-height:22px;color:var(--cc-text);margin:0 0 0.75rem;}
.penalty-calculator .cc-context-list{list-style:none;padding:0;margin:0 0 0.75rem;font-size:16px;line-height:22px;}
.penalty-calculator .cc-context-list li{padding:0.3rem 0;padding-left:1rem;position:relative;}
.penalty-calculator .cc-context-list li::before{content:"\2022";position:absolute;left:0;color:var(--cc-accent);font-weight:700;}
.penalty-calculator .cc-context-list li strong{color:var(--cc-text);}
.penalty-calculator .cc-context-actions{display:flex;flex-wrap:wrap;gap:1rem;align-items:center;margin-top:20px;}
.penalty-calculator .cc-context-link-btn{display:inline-flex;align-items:center;background:none;border:none;padding:0;font-family:inherit;font-size:16px;line-height:22px;font-weight:600;color:var(--cc-accent);cursor:pointer;position:relative;}
.penalty-calculator .cc-context-link-btn::after{content:"";position:absolute;left:0;bottom:-4px;width:0;height:2px;background:var(--cc-accent);transition:width 0.3s ease;}
.penalty-calculator .cc-context-link-btn:hover::after{width:100%;}
.penalty-calculator .cc-faq-item{border-bottom:1px solid var(--cc-border);}
.penalty-calculator .cc-faq-item:first-of-type{border-top:none;}
.penalty-calculator .cc-faq-item:last-of-type{border-bottom:none;margin-bottom:4px;}
.penalty-calculator .cc-faq-item:last-of-type p{margin-bottom:4px;}
.penalty-calculator .cc-faq-item summary{padding:1rem 0;font-size:16px;line-height:22px;font-weight:600;cursor:pointer;list-style:none;display:flex;align-items:center;justify-content:space-between;}
.penalty-calculator .cc-faq-item summary::-webkit-details-marker{display:none;}
.penalty-calculator .cc-faq-item summary::after{content:"";width:16px;height:16px;flex-shrink:0;background:var(--cc-icon-chevron-down-dark) no-repeat center;background-size:16px 16px;transition:transform 0.25s ease;}
.penalty-calculator .cc-faq-item[open] summary::after{transform:rotate(180deg);}
.penalty-calculator .cc-faq-item p{font-size:16px;line-height:24px;color:var(--cc-text-muted);margin:0 0 1rem;}
.penalty-calculator .cc-faq-item a{color:var(--cc-accent);text-decoration:none;}
.penalty-calculator .cc-faq-item a:hover{text-decoration:underline;}
.penalty-calculator .cc-help-card{display:flex;align-items:flex-start;gap:16px;background:var(--hero-bg);border:1px solid var(--cc-border);border-radius:24px;padding:20px;margin:0;}
.penalty-calculator .cc-help-card-content{flex:1;min-width:0;}
.penalty-calculator .cc-help-card-title{font-family:"Reaktif", "Manrope", sans-serif;font-size:20px;line-height:24px;font-weight:700;color:var(--cc-text);margin:0 0 4px;}
.penalty-calculator .cc-help-card-text{font-size:16px;line-height:22px;color:var(--cc-text-muted);margin:0;}
.penalty-calculator .cc-help-card-btn{display:inline-flex;align-items:center;justify-content:center;height:40px;padding:0 20px;background:var(--cc-accent);color:var(--cc-cta-text);font-family:inherit;font-size:16px;font-weight:600;border-radius:var(--cc-radius);text-decoration:none;white-space:nowrap;flex-shrink:0;transition:background 0.2s ease;}
.penalty-calculator .cc-help-card-btn:hover{background:var(--cc-accent-hover);}
.penalty-calculator .cc-help-card.cc-help-card--mobile{display:none;}
@media(max-width:999px){
.penalty-calculator .cc-help-card.cc-help-card--mobile{display:flex;order:2;}
} .penalty-calculator .cc-tools-card{background:var(--cc-bg);border:1px solid var(--cc-border);border-radius:24px;padding:20px;margin:0;}
.penalty-calculator .cc-tools-card-heading{font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);margin:0 0 16px;}
.penalty-calculator .cc-tools-links{display:flex;flex-direction:row;flex-wrap:wrap;gap:16px;}
.penalty-calculator .cc-animated-link{color:var(--cc-accent);text-decoration:none;font-weight:600;display:inline-flex;align-items:center;gap:4px;position:relative;}
.penalty-calculator .cc-animated-link::after{content:"";display:inline-block;width:14px;height:14px;background:var(--cc-icon-arrow-up-right) no-repeat center;background-size:14px 14px;flex-shrink:0;}
.penalty-calculator .cc-animated-link::before{content:"";position:absolute;left:0;bottom:-4px;width:0;height:2px;background:var(--cc-accent);transition:width 0.3s ease;}
.penalty-calculator .cc-animated-link:hover::before{width:calc(100% - 18px);}
.penalty-calculator .cc-btn{display:inline-flex;align-items:center;justify-content:center;font-family:inherit;font-weight:600;font-size:16px;line-height:22px;border:none;border-radius:var(--cc-radius);height:56px;padding:0 16px;cursor:pointer;text-align:center;text-decoration:none;transition:background 0.2s ease;}
.penalty-calculator .cc-btn--primary{background:var(--cc-accent);color:var(--cc-cta-text);width:100%;}
.penalty-calculator .cc-btn--primary:hover{background:var(--cc-accent-hover);}
.penalty-calculator .cc-btn--secondary{background:var(--cc-surface);color:var(--cc-text);border:none;width:100%;}
.penalty-calculator .cc-btn--secondary:hover{opacity:0.85;}
.penalty-calculator .cc-btn--compact{width:auto;height:44px;padding:0 24px;}
.penalty-calculator .cc-table-wrap{overflow-x:visible;}
.penalty-calculator .cc-examples-table{width:100%;border-collapse:collapse;font-size:16px;line-height:22px;}
.penalty-calculator .cc-examples-table thead th{text-align:left;font-weight:700;color:var(--cc-text);font-size:12px;line-height:16px;text-transform:uppercase;letter-spacing:0.04em;padding:12px 0.5rem;border-bottom:1px solid var(--cc-border);white-space:nowrap;}
.penalty-calculator .cc-examples-table tbody td{padding:12px 0.5rem;border-bottom:1px solid var(--cc-border);vertical-align:middle;}
.penalty-calculator .cc-examples-table tbody tr:last-child td{border-bottom:none;}
.penalty-calculator .cc-examples-table tbody tr:nth-child(even){background:#f8fafd;}
.penalty-calculator .pc-type-tag{display:inline-block;padding:0.2rem 0.6rem;border-radius:100px;font-size:12px;line-height:16px;font-weight:600;white-space:nowrap;}
.penalty-calculator .pc-type-tag--vat{background:#f5ece6;color:#6a2135;}
.penalty-calculator .pc-type-tag--ct{background:#e8edf5;color:#2d4a7a;}
.penalty-calculator .pc-screen{animation:pcFadeIn 0.3s ease;}
@keyframes pcFadeIn {
from{opacity:0;}
to{opacity:1;}
} .penalty-calculator .pc-tabs{display:flex;gap:0;border-bottom:2px solid var(--cc-border);margin-bottom:1.25rem;}
.penalty-calculator .pc-tab{flex:1;padding:0.75rem 1rem;border:none;background:none;font-family:inherit;font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text-muted);cursor:pointer;border-bottom:3px solid transparent;margin-bottom:-2px;transition:none;text-align:center;-webkit-tap-highlight-color:transparent;outline:none;}
.penalty-calculator .pc-tab:hover{color:var(--cc-text);}
.penalty-calculator .pc-tab--active{color:var(--cc-accent);border-bottom-color:var(--cc-accent);}
.penalty-calculator .pc-scenario-bar{display:flex;flex-wrap:wrap;gap:0.5rem;margin-bottom:1.25rem;}
.penalty-calculator .pc-pill{padding:0.5rem 1rem;border:1px solid var(--cc-border);border-radius:var(--cc-radius);background:var(--cc-bg);font-family:inherit;font-size:16px;line-height:22px;font-weight:500;color:var(--cc-text);cursor:pointer;white-space:nowrap;transition:border-color 0.2s ease, background 0.2s ease;-webkit-tap-highlight-color:transparent;outline:none;min-height:48px;display:inline-flex;align-items:center;justify-content:center;}
.penalty-calculator .pc-pill:hover{border-color:var(--cc-accent);background:var(--cc-bg);color:var(--cc-text);}
.penalty-calculator .pc-pill:active{background:var(--cc-bg);border-color:var(--cc-accent);color:var(--cc-text);}
.penalty-calculator .pc-pill--active{background:var(--cc-surface);border:2px solid var(--cc-accent);color:var(--cc-text);}
.penalty-calculator .pc-pill--active:hover, .penalty-calculator .pc-pill--active:active{background:var(--cc-surface);border:2px solid var(--cc-accent);color:var(--cc-text);}
.penalty-calculator .pc-form{display:flex;flex-direction:column;gap:16px;margin-bottom:16px;}
.penalty-calculator .pc-field{position:relative;margin-bottom:0;}
.penalty-calculator .pc-field label{display:block;font-size:16px;line-height:22px;font-weight:400;color:var(--cc-text-muted);margin-bottom:8px;}
.penalty-calculator .pc-field input, .penalty-calculator .pc-field select{width:100%;padding:0 16px;height:48px;border:1px solid var(--cc-border);border-radius:var(--cc-radius);font-size:16px;line-height:22px;font-family:inherit;font-weight:400;color:var(--cc-text);background:var(--cc-bg);transition:border-color var(--cc-transition), box-shadow var(--cc-transition);-moz-appearance:textfield;}
.penalty-calculator .pc-field input::-webkit-outer-spin-button, .penalty-calculator .pc-field input::-webkit-inner-spin-button{-webkit-appearance:none;margin:0;}
.penalty-calculator .pc-field input:focus, .penalty-calculator .pc-field select:focus{outline:none;box-shadow:0 0 0 2px var(--cc-accent);}
.penalty-calculator .pc-field input::placeholder{color:#b0aaa4;font-weight:400;}
.penalty-calculator .pc-field select{appearance:none;background-image:var(--cc-icon-chevron-down);background-repeat:no-repeat;background-position:right 16px center;background-size:16px 16px;padding-right:2.5rem;cursor:pointer;}
.penalty-calculator .pc-field input[type="date"]{background-image:var(--cc-icon-calendar);background-repeat:no-repeat;background-position:right 16px center;background-size:16px 16px;cursor:pointer;max-width:100%;}
.penalty-calculator
.pc-field
input[type="date"]::-webkit-calendar-picker-indicator{opacity:0;position:absolute;right:0;width:48px;height:48px;cursor:pointer;}
.penalty-calculator .pc-datepicker-wrap input[type="date"]{box-sizing:border-box;width:100%;max-width:100%;min-width:0;-webkit-appearance:none;appearance:none;}
.penalty-calculator .pc-date-display{position:absolute;top:0;left:0;right:0px;height:48px;line-height:48px;padding:0 16px;font-size:0px;font-family:inherit;font-weight:400;color:var(--cc-text);pointer-events:none;white-space:nowrap;overflow:hidden;max-width:calc(100% - 48px);}
.penalty-calculator .pc-date-format-hint{color:var(--cc-border);font-size:13px;font-weight:400;margin-left:94px;}
.penalty-calculator .pc-field--toggle{display:flex;align-items:center;justify-content:space-between;gap:1rem;}
.penalty-calculator .pc-field--toggle label{margin-bottom:0;flex:1;}
.penalty-calculator .pc-toggle-group{display:flex;gap:0;border:1px solid var(--cc-border);border-radius:var(--cc-radius);overflow:hidden;flex-shrink:0;}
.penalty-calculator .pc-toggle-btn{padding:0.5rem 1.25rem;border:none;background:var(--cc-bg);font-family:inherit;font-size:16px;line-height:22px;font-weight:500;color:var(--cc-text-muted);cursor:pointer;transition:all var(--cc-transition);}
.penalty-calculator .pc-toggle-btn:first-child{border-right:1px solid var(--cc-border);}
.penalty-calculator .pc-toggle-btn--active{background:var(--cc-accent);color:var(--cc-cta-text);}
.penalty-calculator .pc-radio-group{display:flex;flex-wrap:wrap;gap:0.5rem;margin-top:0.25rem;}
.penalty-calculator .pc-radio{padding:0.45rem 1rem;border:1px solid var(--cc-border);border-radius:var(--cc-radius);background:var(--cc-bg);font-family:inherit;font-size:16px;line-height:22px;font-weight:500;color:var(--cc-text-muted);cursor:pointer;transition:all var(--cc-transition);}
.penalty-calculator .pc-radio:hover{border-color:var(--cc-accent);color:var(--cc-accent);}
.penalty-calculator .pc-radio--active{background:var(--cc-accent);border-color:var(--cc-accent);color:var(--cc-cta-text);}
.penalty-calculator .pc-tip{display:inline-block;width:16px;height:22px;font-size:0;color:transparent;cursor:help;position:relative;vertical-align:top;margin-left:4px;background-position:center;background:var(--cc-icon-info) no-repeat center;background-size:16px 16px;white-space:nowrap;}
.penalty-calculator .pc-tip-text{display:none;position:absolute;bottom:calc(100% + 0.4rem);left:50%;transform:translateX(-50%);width:max-content;max-width:280px;padding:0.5rem 0.75rem;background:var(--cc-text);color:#fff;font-size:12px;line-height:16px;font-weight:400;font-style:normal;text-transform:none;letter-spacing:0;border-radius:var(--cc-radius);z-index:10;white-space:normal;}
.penalty-calculator .pc-tip-text::after{content:"";position:absolute;top:100%;left:50%;transform:translateX(-50%);border:5px solid transparent;border-top-color:var(--cc-text);}
.penalty-calculator .pc-tip:hover .pc-tip-text, .penalty-calculator .pc-tip:focus .pc-tip-text, .penalty-calculator .pc-tip:focus-within .pc-tip-text{display:block;}
.penalty-calculator .pc-tip-text::before{content:"";position:absolute;top:100%;left:0;right:0;height:0.6rem;}
.penalty-calculator .pc-tip-link{display:inline-block;margin-top:0.35rem;color:#fff;font-weight:600;text-decoration:underline;text-underline-offset:2px;pointer-events:auto;}
.penalty-calculator .pc-tip-link:hover, .penalty-calculator .pc-tip-link:focus{color:#fff;text-decoration-thickness:2px;}
.penalty-calculator .pc-period-inputs{margin-top:0.5rem;}
.penalty-calculator .pc-period-inputs > label{display:block;font-size:16px;line-height:22px;font-weight:400;color:var(--cc-text-muted);margin-bottom:0.5rem;}
.penalty-calculator .pc-period-hint{font-weight:400;font-size:16px;line-height:22px;text-transform:none;letter-spacing:0;color:var(--cc-text-muted);}
.penalty-calculator .pc-period-table{display:flex;flex-direction:column;gap:0.4rem;}
.penalty-calculator .pc-period-row{display:grid;grid-template-columns:auto 1fr auto;gap:0.5rem;align-items:center;font-size:16px;line-height:22px;}
.penalty-calculator .pc-period-label{font-weight:600;color:var(--cc-text);min-width:4rem;}
.penalty-calculator .pc-period-due{color:var(--cc-text-muted);font-size:12px;line-height:16px;}
.penalty-calculator .pc-period-tax{width:7rem;padding:0.4rem 0.6rem;border:1px solid var(--cc-border);border-radius:var(--cc-radius);font-family:inherit;font-size:16px;text-align:right;background:var(--cc-bg);}
.penalty-calculator .pc-period-tax:focus{outline:none;box-shadow:0 0 0 2px var(--cc-accent);}
.penalty-calculator .pc-missed-filings{position:relative;display:flex;align-items:center;gap:12px;margin-bottom:1rem;padding:16px 16px 16px 28px;background:#fff;border:1px solid #e0e2e6;border-radius:16px;font-size:16px;line-height:22px;color:var(--cc-text);text-align:left;overflow:hidden;}
.penalty-calculator .pc-missed-filings::before{content:"";position:absolute;left:0;top:0;bottom:0;width:6px;background:#f22c4d;}
.penalty-calculator .pc-missed-filings::after{content:"";order:-1;flex-shrink:0;width:20px;height:20px;background:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' viewBox='0 0 16 16' fill='none'%3E%3Cpath d='M7.99992 5.33337V8.00004M7.99992 10.6667H8.00659M14.6666 8.00004C14.6666 11.6819 11.6818 14.6667 7.99992 14.6667C4.31802 14.6667 1.33325 11.6819 1.33325 8.00004C1.33325 4.31814 4.31802 1.33337 7.99992 1.33337C11.6818 1.33337 14.6666 4.31814 14.6666 8.00004Z' stroke='%23F22C4D' stroke-width='1.6' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") no-repeat center / contain;}
.penalty-calculator .pc-missed-filings-btn{flex-shrink:0;margin-left:auto;padding:0 16px;height:36px;border:none;border-radius:12px;background:var(--cc-accent);color:var(--cc-cta-text);font-family:inherit;font-size:14px;font-weight:600;white-space:nowrap;cursor:pointer;transition:background var(--cc-transition);}
.penalty-calculator .pc-missed-filings-btn:hover{background:var(--cc-accent-hover);}
.penalty-calculator .pc-offset-btn--notyet{border-style:dashed;border-color:var(--cc-danger);color:var(--cc-danger);}
.penalty-calculator .pc-offset-btn--notyet:hover{background:var(--cc-danger-light);border-color:var(--cc-danger);color:var(--cc-danger);border-style:solid;}
.penalty-calculator .pc-date-offsets{display:flex;flex-wrap:wrap;gap:0.35rem;margin-top:0.5rem;}
.penalty-calculator .pc-offset-btn--base{font-style:italic;}
.penalty-calculator .pc-offset-btn{padding:0.3rem 0.65rem;border:1px solid var(--cc-border);border-radius:var(--cc-radius);background:var(--cc-bg);font-family:inherit;font-size:12px;line-height:16px;font-weight:500;color:var(--cc-text-muted);cursor:pointer;transition:all var(--cc-transition);}
.penalty-calculator .pc-offset-btn:hover{border-color:var(--cc-accent);color:var(--cc-accent);background:var(--cc-accent-light);}
.penalty-calculator .pc-vol-year-info{font-size:16px;line-height:22px;color:var(--cc-success);font-weight:600;margin:-0.25rem 0 0.5rem;padding-left:0.15rem;}
.penalty-calculator .pc-helper{margin-bottom:1.25rem;border:1px solid var(--cc-border);border-radius:var(--cc-radius);overflow:hidden;}
.penalty-calculator .pc-helper-toggle{display:flex;align-items:center;gap:0.5rem;width:100%;padding:0.75rem 1rem;border:none;background:var(--cc-surface);font-family:inherit;font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);cursor:pointer;text-align:left;transition:background var(--cc-transition);}
.penalty-calculator .pc-helper-toggle:hover{background:#ededee;}
.penalty-calculator .pc-helper-icon{width:16px;height:16px;font-size:0;color:transparent;flex-shrink:0;background:var(--cc-icon-info) no-repeat center;background-size:16px 16px;}
.penalty-calculator .pc-helper-arrow{margin-left:auto;font-size:0.7rem;transition:transform 0.2s ease;flex-shrink:0;}
.penalty-calculator .pc-helper-body{padding:1rem;background:var(--cc-bg);border-top:1px solid var(--cc-border);}
.penalty-calculator .pc-helper-intro{font-size:16px;line-height:22px;color:var(--cc-text-muted);margin:0 0 1rem 0;padding:0;}
.penalty-calculator .pc-helper-categories{display:flex;flex-direction:column;gap:0.75rem;}
.penalty-calculator .pc-helper-row{display:flex;align-items:center;gap:0.75rem;}
.penalty-calculator .pc-helper-label{flex:1;display:flex;align-items:center;gap:0.35rem;font-size:16px;line-height:22px;font-weight:500;color:var(--cc-text);min-width:0;}
.penalty-calculator .pc-helper-label > span:first-child{overflow:hidden;text-overflow:ellipsis;}
.penalty-calculator .pc-helper-tooltip{cursor:help;font-size:0;color:transparent;width:16px;height:16px;flex-shrink:0;position:relative;background:var(--cc-icon-info) no-repeat center;background-size:16px 16px;}
.penalty-calculator [data-tooltip]{position:relative;cursor:help;}
.penalty-calculator [data-tooltip]::after{content:attr(data-tooltip);position:absolute;bottom:calc(100% + 8px);left:0;transform:none;background:var(--cc-text);color:#fff;font-size:12px;line-height:16px;font-weight:400;font-style:normal;padding:0.5rem 0.75rem;border-radius:var(--cc-radius);white-space:normal;width:max-content;max-width:280px;opacity:0;pointer-events:none;transition:opacity 0.15s ease;z-index:10;}
.penalty-calculator [data-tooltip]:hover::after{opacity:1;}
.penalty-calculator .pc-helper-input{width:140px;flex-shrink:0;padding:0 16px;height:48px;border:1px solid var(--cc-border);border-radius:var(--cc-radius);font-size:16px;line-height:22px;font-family:inherit;font-weight:400;color:var(--cc-text);background:var(--cc-bg);transition:border-color var(--cc-transition), box-shadow var(--cc-transition);-moz-appearance:textfield;}
.penalty-calculator .pc-helper-input::-webkit-outer-spin-button, .penalty-calculator .pc-helper-input::-webkit-inner-spin-button{-webkit-appearance:none;margin:0;}
.penalty-calculator .pc-helper-input:focus{outline:none;box-shadow:0 0 0 2px var(--cc-accent);}
.penalty-calculator .pc-helper-input::placeholder{color:#b0aaa4;font-family:"Manrope", sans-serif;font-size:16px;}
.penalty-calculator .pc-helper-total{margin-top:1rem;padding-top:0.75rem;border-top:1px solid var(--cc-border);}
.penalty-calculator .pc-helper-total-row{display:flex;justify-content:space-between;align-items:baseline;padding:0.3rem 0;font-size:16px;line-height:22px;color:var(--cc-text-muted);font-weight:500;}
.penalty-calculator .pc-helper-total-row span:last-child{font-weight:500;}
.penalty-calculator .pc-helper-total-row--result{font-weight:600;color:var(--cc-accent);font-size:16px;padding-top:0.35rem;}
.penalty-calculator .pc-helper-total-row--result span:last-child{font-weight:600;color:var(--cc-accent);}
.penalty-calculator .pc-helper-instruction{font-size:16px;line-height:22px;color:var(--cc-text-muted);margin:0.75rem 0 0 0;font-style:italic;}
.penalty-calculator .pc-validation{padding:0.75rem 1rem;background:var(--cc-danger-light);border-left:3px solid var(--cc-danger);border-radius:var(--cc-radius);font-size:16px;line-height:22px;color:#991b1b;margin-bottom:1rem;}
.penalty-calculator .pc-result{margin-bottom:1.25rem;animation:pcFadeIn 0.3s ease;}
.penalty-calculator .pc-receipt-wrap{position:relative;}
.penalty-calculator .pc-receipt-wrap::before{content:"";position:absolute;inset:0;background:#eadada;--r:10px;--step:calc(var(--r) * 2 + 15px);mask-image:radial-gradient( circle var(--r) at center top, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) ), radial-gradient( circle var(--r) at center bottom, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) );mask-size:var(--step) 100%;mask-position:center top, center bottom;mask-composite:intersect;-webkit-mask-image:radial-gradient( circle var(--r) at center top, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) ), radial-gradient( circle var(--r) at center bottom, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) );-webkit-mask-size:var(--step) 100%;-webkit-mask-position:center top, center bottom;-webkit-mask-composite:destination-in;pointer-events:none;}
.penalty-calculator .pc-receipt-body{position:relative;background:#f9f5f5;margin:1px;padding:36px 24px 28px;--r:10px;--step:calc(var(--r) * 2 + 15px);mask-image:radial-gradient( circle var(--r) at center top, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) ), radial-gradient( circle var(--r) at center bottom, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) );mask-size:var(--step) 100%;mask-position:center top, center bottom;mask-composite:intersect;-webkit-mask-image:radial-gradient( circle var(--r) at center top, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) ), radial-gradient( circle var(--r) at center bottom, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) );-webkit-mask-size:var(--step) 100%;-webkit-mask-position:center top, center bottom;-webkit-mask-composite:destination-in;}
.penalty-calculator .pc-receipt-row{display:flex;align-items:baseline;justify-content:space-between;gap:12px;padding:6px 0;font-size:16px;line-height:22px;}
.penalty-calculator .pc-receipt-row + .pc-receipt-row{border-top:1px solid var(--cc-border);}
.penalty-calculator .pc-receipt-row--total, .penalty-calculator .pc-receipt-row--grand{border-top:none !important;}
.penalty-calculator .pc-receipt-label{color:var(--cc-text-muted);font-weight:400;margin-bottom:2px;}
.penalty-calculator .pc-receipt-vals{display:flex;align-items:baseline;gap:0;margin-left:auto;flex-shrink:0;}
.penalty-calculator .pc-receipt-calc{display:inline-block;font-size:12px;line-height:16px;color:var(--cc-text-muted);font-weight:500;white-space:normal;background:#fff;padding:2px 8px;border-radius:12px;}
.penalty-calculator .pc-receipt-amount{font-family:"Manrope", sans-serif;font-weight:400;font-size:16px;color:var(--cc-text);line-height:22px;white-space:nowrap;text-align:right;min-width:100px;margin-left:12px;}
.penalty-calculator .pc-receipt-row--total{border-top:none;background-image:repeating-linear-gradient( 90deg, #d4c8c3 0, #d4c8c3 10px, transparent 10px, transparent 16px );background-size:100% 2px;background-repeat:no-repeat;background-position:top;margin-top:12px;padding-top:16px;}
.penalty-calculator .pc-receipt-row--total .pc-receipt-label{color:var(--cc-text);font-weight:600;}
.penalty-calculator .pc-receipt-row--total .pc-receipt-amount{color:#dc2626;font-weight:600;}
.penalty-calculator .pc-receipt-row--tax .pc-receipt-label{color:var(--cc-text-muted);font-weight:400;}
.penalty-calculator .pc-receipt-row--tax .pc-receipt-amount{color:var(--cc-text);font-weight:400;}
.penalty-calculator .pc-receipt-row--grand{border-top:none;background-image:repeating-linear-gradient( 90deg, #d4c8c3 0, #d4c8c3 10px, transparent 10px, transparent 16px );background-size:100% 2px;background-repeat:no-repeat;background-position:top;margin-top:12px;padding-top:16px;}
.penalty-calculator .pc-receipt-row--grand .pc-receipt-label{color:var(--cc-text);font-weight:700;}
.penalty-calculator .pc-receipt-row--grand .pc-receipt-amount{color:#dc2626;font-weight:700;}
.penalty-calculator .pc-receipt-row--subtotal .pc-receipt-label{color:var(--cc-text-muted);font-weight:600;}
.penalty-calculator .pc-receipt-row--subtotal .pc-receipt-amount{color:var(--cc-text);font-weight:600;}
.penalty-calculator .pc-period-header{font-size:12px;line-height:16px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-accent);padding:0.6rem 0 0.25rem;margin-top:0.35rem;border-top:1px dashed var(--cc-border);}
.penalty-calculator .pc-period-header:first-child{border-top:none;margin-top:0;padding-top:0;}
.penalty-calculator .pc-aed{font-weight:400;}
@media(min-width:1000px){
.penalty-calculator .pc-receipt-row{display:flex;align-items:baseline;justify-content:space-between;}
.penalty-calculator .pc-receipt-label{flex:1;min-width:0;margin-bottom:0;}
.penalty-calculator .pc-receipt-vals{flex-shrink:0;}
} .penalty-calculator .pc-receipt-dual{position:relative;background:#f9f5f5;padding:36px 24px 28px;--r:10px;--step:calc(var(--r) * 2 + 15px);mask-image:radial-gradient( circle var(--r) at center top, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) ), radial-gradient( circle var(--r) at center bottom, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) );mask-size:var(--step) 100%;mask-position:center top, center bottom;mask-composite:intersect;-webkit-mask-image:radial-gradient( circle var(--r) at center top, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) ), radial-gradient( circle var(--r) at center bottom, transparent calc(var(--r) - 0.5px), black calc(var(--r) + 0.5px) );-webkit-mask-size:var(--step) 100%;-webkit-mask-position:center top, center bottom;-webkit-mask-composite:destination-in;}
.penalty-calculator .pc-comparison-savings{font-size:16px;line-height:22px;font-weight:400;color:var(--cc-text);margin-top:16px;margin-bottom:0;}
.penalty-calculator .pc-comparison-savings strong{font-weight:400;}
.penalty-calculator .pc-comparison-row{padding:12px 0;font-size:16px;line-height:22px;}
.penalty-calculator .pc-comparison-row + .pc-comparison-row{border-top:1px solid var(--cc-border);}
.penalty-calculator .pc-comparison-row--total, .penalty-calculator .pc-comparison-row--grand{border-top:none !important;}
.penalty-calculator .pc-comparison-label{color:var(--cc-text-muted);font-weight:400;margin-bottom:8px;}
.penalty-calculator .pc-comparison-vals{display:flex;gap:24px;align-items:flex-start;}
.penalty-calculator .pc-comparison-calc-wrap{text-align:left;margin-top:4px;}
.penalty-calculator .pc-comparison-col{display:flex;flex-direction:column;min-width:0;flex:1;}
.penalty-calculator .pc-comparison-col-hdr{font-size:12px;line-height:16px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);margin-bottom:2px;}
.penalty-calculator .pc-comparison-col-hdr--vol{color:var(--cc-success);}
.penalty-calculator .pc-comparison-col-mob-hdr{font-size:11px;line-height:14px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);margin-bottom:2px;}
.penalty-calculator .pc-comparison-col--vol .pc-comparison-col-mob-hdr{color:var(--cc-text-muted);}
.penalty-calculator .pc-comparison-num{font-size:16px;line-height:22px;font-weight:400;color:var(--cc-text);white-space:nowrap;}
.penalty-calculator .pc-comparison-num--green{color:var(--cc-success);}
.penalty-calculator .pc-comparison-num--red{color:#dc2626;}
.penalty-calculator .pc-comparison-waived{font-size:12px;line-height:16px;font-weight:600;color:var(--cc-success);text-transform:uppercase;letter-spacing:0.04em;}
.penalty-calculator .pc-comparison-row--total .pc-comparison-label{color:var(--cc-text);font-weight:600;}
.penalty-calculator .pc-comparison-row--total .pc-comparison-num{font-weight:600;color:#dc2626;}
.penalty-calculator .pc-comparison-row--tax .pc-comparison-label{color:var(--cc-text-muted);font-weight:400;}
.penalty-calculator .pc-comparison-row--tax .pc-comparison-num{color:var(--cc-text);font-weight:400;}
.penalty-calculator .pc-comparison-row--total{background-image:repeating-linear-gradient( 90deg, #d4c8c3 0, #d4c8c3 10px, transparent 10px, transparent 16px );background-size:100% 2px;background-repeat:no-repeat;background-position:top;margin-top:12px;padding-top:16px !important;}
.penalty-calculator .pc-comparison-row--grand{background-image:repeating-linear-gradient( 90deg, #d4c8c3 0, #d4c8c3 10px, transparent 10px, transparent 16px );background-size:100% 2px;background-repeat:no-repeat;background-position:top;margin-top:12px;padding-top:16px !important;}
.penalty-calculator .pc-comparison-row--grand .pc-comparison-label{color:var(--cc-text);font-weight:700;}
.penalty-calculator .pc-comparison-row--grand .pc-comparison-num{font-weight:700;color:#dc2626;}
.penalty-calculator .pc-comparison-row--total .pc-comparison-num--green, .penalty-calculator .pc-comparison-row--grand .pc-comparison-num--green{color:var(--cc-success);}
.penalty-calculator .pc-comparison-row--total .pc-comparison-num--red, .penalty-calculator .pc-comparison-row--grand .pc-comparison-num--red{color:#dc2626;}
.penalty-calculator .pc-comparison-table{position:relative;z-index:1;}
.penalty-calculator .pc-comparison-savings{position:relative;z-index:1;}
@media(min-width:1000px){
.penalty-calculator .pc-comparison-table{display:table;width:100%;border-collapse:collapse;}
.penalty-calculator .pc-comparison-row{display:table-row;padding:0;}
.penalty-calculator .pc-comparison-row + .pc-comparison-row{border-top:none;}
.penalty-calculator .pc-comparison-label{display:table-cell;vertical-align:baseline;padding:5px 16px 5px 0;margin:0;}
.penalty-calculator .pc-comparison-vals{display:contents;}
.penalty-calculator .pc-comparison-col{display:table-cell;vertical-align:baseline;text-align:right;padding:5px 0 5px 24px;}
.penalty-calculator .pc-comparison-calc-wrap{text-align:right;}
.penalty-calculator .pc-comparison-col-mob-hdr{display:none;}
.penalty-calculator .pc-comparison-row--header{display:table-row;}
.penalty-calculator .pc-comparison-row--header .pc-comparison-label{padding-bottom:8px;border-bottom:1px solid var(--cc-border);}
.penalty-calculator .pc-comparison-row--header .pc-comparison-col{padding-bottom:8px;border-bottom:1px solid var(--cc-border);}
.penalty-calculator
.pc-comparison-row--header
+ .pc-comparison-row
.pc-comparison-label, .penalty-calculator
.pc-comparison-row--header
+ .pc-comparison-row
.pc-comparison-col{padding-top:8px;}
.penalty-calculator .pc-comparison-row--tax .pc-comparison-label, .penalty-calculator .pc-comparison-row--tax .pc-comparison-col{padding-bottom:12px;}
.penalty-calculator .pc-comparison-row--total .pc-comparison-label, .penalty-calculator .pc-comparison-row--total .pc-comparison-col{padding-top:16px;border-top:2px solid transparent;border-image:repeating-linear-gradient( 90deg, #d4c8c3 0, #d4c8c3 10px, transparent 10px, transparent 16px ) 2;}
.penalty-calculator .pc-comparison-row--grand .pc-comparison-label, .penalty-calculator .pc-comparison-row--grand .pc-comparison-col{padding-top:16px;border-top:2px solid transparent;border-image:repeating-linear-gradient( 90deg, #d4c8c3 0, #d4c8c3 10px, transparent 10px, transparent 16px ) 2;}
} @media(max-width:999px){
.penalty-calculator .pc-receipt-body{padding:32px 16px 24px;}
.penalty-calculator .pc-receipt-row{flex-direction:column;align-items:flex-start;padding:8px 0;}
.penalty-calculator .pc-receipt-row--total, .penalty-calculator .pc-receipt-row--grand{margin-top:12px;padding-top:16px;}
.penalty-calculator .pc-receipt-label{margin-bottom:2px;}
.penalty-calculator .pc-receipt-vals{flex-direction:row-reverse;align-items:baseline;gap:8px;margin-left:0;justify-content:flex-end;}
.penalty-calculator .pc-receipt-calc{position:relative;top:-1.5px;}
.penalty-calculator .pc-receipt-amount{margin-left:0;text-align:left;min-width:0;}
.penalty-calculator .pc-receipt-dual{padding:32px 16px 24px;}
.penalty-calculator .pc-comparison-row--header{display:none;}
.penalty-calculator .pc-comparison-row--header + .pc-comparison-row{border-top:none !important;}
} .penalty-calculator .pc-savings{margin-bottom:1rem;padding:1rem 1.25rem;background:var(--cc-success-light);border-left:3px solid var(--cc-success);border-radius:var(--cc-radius);font-size:16px;line-height:22px;color:#065f46;}
.penalty-calculator .pc-savings strong{font-weight:700;}
.penalty-calculator .pc-grace-notice{padding:1rem 1.25rem;background:var(--cc-success-light);border-left:3px solid var(--cc-success);border-radius:var(--cc-radius);font-size:16px;line-height:22px;font-weight:500;color:#065f46;}
.penalty-calculator .pc-grace-icon{font-weight:700;color:var(--cc-success);}
.penalty-calculator .pc-scenario-note{margin-top:1rem;}
.penalty-calculator .pc-info-notice{padding:0.75rem 1rem;background:var(--cc-warning-light);border-left:3px solid var(--cc-warning);border-radius:var(--cc-radius);display:flex;align-items:flex-start;gap:0.55rem;font-size:14px;line-height:20px;color:#6b4c14;}
.penalty-calculator .pc-info-notice-icon{flex-shrink:0;color:var(--cc-warning);font-size:18px;line-height:20px;font-weight:700;}
.penalty-calculator .pc-info-notice-body{flex:1;display:flex;flex-direction:column;gap:0.15rem;}
.penalty-calculator .pc-info-notice strong{color:#6b4c14;font-weight:600;}
.penalty-calculator .pc-note{margin-top:0.75rem;padding:0.75rem 1rem;background:var(--cc-warning-light);border-left:3px solid var(--cc-warning);border-radius:var(--cc-radius);font-size:16px;line-height:22px;color:#6b4c14;}
.penalty-calculator .pc-legal-ref{margin-top:0.5rem;font-size:12px;line-height:16px;color:var(--cc-text-muted);font-style:italic;}
.penalty-calculator .pc-footer{margin-top:1rem;padding-top:1rem;border-top:1px solid var(--cc-border);}
.penalty-calculator .pc-actions{display:flex;gap:8px;}
.penalty-calculator .pc-action-card{flex:1;display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:14px 16px;background:#fff;border:1px solid var(--cc-border);border-radius:16px;text-decoration:none;cursor:pointer;font-family:inherit;transition:background 0.15s ease;}
.penalty-calculator .pc-action-card:hover{background:var(--cc-surface);}
.penalty-calculator .pc-action-icon{font-size:18px;flex-shrink:0;line-height:1;}
.penalty-calculator .pc-action-label{font-size:15px;line-height:20px;font-weight:600;color:var(--cc-accent);}
@media(min-width:1000px){
.penalty-calculator .cc-columns{display:grid;grid-template-columns:3fr 2fr;gap:24px;align-items:start;}
.penalty-calculator .cc-col-left{display:flex;flex-direction:column;gap:16px;}
.penalty-calculator .cc-col-right{align-self:stretch;}
.penalty-calculator .cc-col-right-inner{position:sticky;top:124px;display:flex;flex-direction:column;gap:16px;}
.penalty-calculator .cc-help-card{flex-direction:column;}
} @media(max-width:999px){
.penalty-calculator{padding:1.5rem 20px 0;}
.penalty-calculator .cc-columns{display:flex;flex-direction:column;gap:12px;}
.penalty-calculator .cc-col-left{display:contents;}
.penalty-calculator .cc-col-right{display:none;}
.penalty-calculator .cc-col-right-inner{display:contents;}
.penalty-calculator .cc-widget{order:1;}
.penalty-calculator .cc-expandable{order:3;}
.penalty-calculator .cc-tools-card{order:4;}
.penalty-calculator .cc-tools-card{order:5;}
.penalty-calculator .cc-section--context{order:6;}
.penalty-calculator .cc-section--faq{order:99;}
.penalty-calculator .cc-help-card{flex-direction:column;align-items:flex-start;text-align:left;}
.penalty-calculator .cc-col-left, .penalty-calculator .cc-col-right{gap:12px;}
.penalty-calculator .pc-missed-filings{flex-wrap:wrap;}
.penalty-calculator .pc-missed-filings-btn{width:100%;justify-content:center;display:flex;align-items:center;}
.penalty-calculator .cc-widget{padding:20px;}
.penalty-calculator .pc-field--toggle{flex-direction:column;align-items:flex-start;gap:0.5rem;}
.penalty-calculator .pc-helper-row{flex-direction:column;align-items:stretch;gap:0.35rem;}
.penalty-calculator .pc-helper-input{width:100%;}
.penalty-calculator .pc-pill{font-size:16px;padding:0.45rem 0.85rem;}
} @media(max-width:999px){
.penalty-calculator .cc-table-wrap{overflow-x:visible;margin:0 !important;}
.cc-table-note{padding:0px 16px 8px 16px;}
.penalty-calculator .cc-examples-table{min-width:0;}
.penalty-calculator .cc-examples-table, .penalty-calculator .cc-examples-table thead, .penalty-calculator .cc-examples-table tbody, .penalty-calculator .cc-examples-table tr, .penalty-calculator .cc-examples-table th, .penalty-calculator .cc-examples-table td{display:block;width:100%;}
.penalty-calculator .cc-examples-table thead{display:none;}
.penalty-calculator .cc-examples-table tbody tr{padding:14px 16px;border-bottom:1px solid var(--cc-border);}
.penalty-calculator .cc-examples-table tbody tr:last-child{border-bottom:none;}
.penalty-calculator .cc-examples-table tbody tr:nth-child(even){background:#f8fafd;}
.penalty-calculator .cc-examples-table tbody tr:nth-child(odd){background:#fff;}
.penalty-calculator .cc-examples-table tbody td{padding:0;border-bottom:none;}
.penalty-calculator .cc-examples-table tbody td:nth-child(1)::before{content:"Scenario";display:block;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);margin-bottom:2px;}
.penalty-calculator .cc-examples-table tbody td:nth-child(1){font-size:16px;line-height:22px;font-weight:500;color:var(--cc-text);margin-bottom:8px;}
.penalty-calculator .cc-examples-table tbody td:nth-child(2){margin-bottom:8px;}
.penalty-calculator .cc-examples-table tbody td:nth-child(3)::before{content:"Details";display:block;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);margin-bottom:2px;}
.penalty-calculator .cc-examples-table tbody td:nth-child(3){font-size:15px;line-height:22px;color:var(--cc-text);margin-bottom:8px;}
.penalty-calculator .cc-examples-table tbody td:nth-child(4)::before{content:"Penalty, AED";display:block;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);margin-bottom:2px;}
.penalty-calculator .cc-examples-table tbody td:nth-child(4){font-size:16px;line-height:22px;font-weight:700;color:var(--cc-text);}
} .pc-datepicker-wrap{position:relative;}
.pc-datepicker{position:absolute;top:calc(100% + 4px);left:0;z-index:100;background:#ffffff;border:1px solid #e0e2e6;border-radius:16px;padding:16px;width:280px;max-width:calc(100vw - 32px);box-sizing:border-box;box-shadow:0 4px 16px rgba(5, 22, 52, 0.1);font-family:"Manrope", sans-serif;}
@media(max-width:480px){
.pc-datepicker{left:0;right:0;width:auto;max-width:none;margin:0 auto;}
}
.pc-dp-header{display:flex;align-items:center;justify-content:space-between;margin-bottom:12px;}
.pc-dp-title{font-size:16px;font-weight:600;color:#051634;}
.pc-dp-arrow{display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:none;border-radius:8px;background:transparent;color:#051634;font-size:18px;cursor:pointer;font-family:inherit;transition:background 0.15s ease;}
.pc-dp-arrow:hover{background:var(--cc-surface);}
.pc-dp-weekdays{display:grid;grid-template-columns:repeat(7, 1fr);gap:0;margin-bottom:4px;}
.pc-dp-weekdays span{text-align:center;font-size:11px;font-weight:600;color:#697385;padding:4px 0;text-transform:uppercase;}
.pc-dp-days{display:grid;grid-template-columns:repeat(7, 1fr);gap:2px;}
.pc-dp-empty{aspect-ratio:1;}
.pc-dp-day{display:flex;align-items:center;justify-content:center;aspect-ratio:1;border:none;border-radius:8px;background:transparent;color:#051634;font-size:13px;font-weight:500;font-family:inherit;cursor:pointer;transition:background 0.15s ease;}
.pc-dp-day:hover{background:var(--cc-surface);}
.pc-dp-day--sel{background:#6a2135;color:#ffffff;}
.pc-dp-day--sel:hover{background:#8a3a50;}
@media print {
.header, .hero{display:none !important;}
.penalty-calculator{max-width:100%;box-shadow:none;margin:0;padding:1rem;}
.penalty-calculator .cc-col-right, .penalty-calculator .cc-expandable, .penalty-calculator .cc-section, .penalty-calculator .pc-tabs, .penalty-calculator .pc-scenario-bar, .penalty-calculator .pc-input-panel, .penalty-calculator .pc-helper, .penalty-calculator .pc-validation, .penalty-calculator .pc-footer{display:none !important;}
.penalty-calculator .pc-result{display:block !important;}
.penalty-calculator .pc-receipt-body{box-shadow:none;}
}  .pc-diag-banner{margin-bottom:0.75rem;}
.pc-diag-banner-inner{display:flex;align-items:center;gap:0.5rem;background:#eef7ff;border:1px solid #b6d4f0;border-radius:var(--cc-radius);padding:0.75rem 1rem;font-size:16px;line-height:22px;color:var(--cc-text);}
.pc-diag-banner-icon{font-size:1.2rem;color:#2563eb;flex-shrink:0;}
.pc-diag-banner-text{flex:1;line-height:1.4;}
.pc-diag-banner-dismiss{background:none;border:1px solid #b6d4f0;border-radius:8px;padding:0.3rem 0.6rem;font-size:16px;color:var(--cc-text-muted);cursor:pointer;white-space:nowrap;font-family:inherit;transition:background var(--cc-transition);}
.pc-diag-banner-dismiss:hover{background:#dce9f5;}
.penalty-calculator .pc-tab-badge{display:inline-flex;align-items:center;justify-content:center;background:rgba(220, 38, 38, 0.08);color:#dc2626;font-size:12px;font-weight:600;padding:4px 10px 3px;border-radius:100px;margin-left:6px;min-width:20px;line-height:14px;letter-spacing:0.03em;}
@media(max-width:999px){
.penalty-calculator .pc-tab{display:flex;flex-direction:column;align-items:center;gap:4px;}
.penalty-calculator .pc-tab-badge{margin-left:0;}
} .penalty-calculator .pc-pill--flagged{position:relative;display:inline-flex;align-items:center;gap:4px;}
.penalty-calculator .pc-pill--flagged::after{content:"";display:inline-block;width:18px;height:18px;flex-shrink:0;background-image:url("data:image/svg+xml,%3Csvg width='14' height='14' viewBox='0 0 16 16' fill='none' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M7.99992 5.33337V8.00004M7.99992 10.6667H8.00659M14.6666 8.00004C14.6666 11.6819 11.6818 14.6667 7.99992 14.6667C4.31802 14.6667 1.33325 11.6819 1.33325 8.00004C1.33325 4.31814 4.31802 1.33337 7.99992 1.33337C11.6818 1.33337 14.6666 4.31814 14.6666 8.00004Z' stroke='%23dc2626' stroke-width='1.6' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E");background-size:contain;background-repeat:no-repeat;}
.pc-diag-summary{margin-bottom:1rem;}
.pc-diag-summary-inner{background:var(--cc-surface);border:1px solid var(--cc-border);border-radius:var(--cc-radius);overflow:hidden;}
.pc-diag-summary-header{display:flex;align-items:center;gap:0.5rem;padding:0.75rem 1rem;cursor:pointer;user-select:none;}
.pc-diag-summary-title{font-size:16px;line-height:22px;font-weight:700;color:var(--cc-text);flex:1;}
.pc-diag-summary-total-badge{font-size:16px;line-height:22px;font-weight:700;color:var(--cc-danger);}
.pc-diag-summary-arrow{font-size:0.7rem;color:var(--cc-text-muted);}
.pc-diag-summary-body{padding:0 1rem 1rem 1rem;}
.pc-diag-group-label{font-size:12px;line-height:16px;font-weight:600;text-transform:uppercase;letter-spacing:0.04em;color:var(--cc-text-muted);padding:0.5rem 0 0.25rem 0;border-bottom:1px solid var(--cc-border);}
.pc-diag-row{display:flex;justify-content:space-between;align-items:center;padding:0.5rem 0;cursor:pointer;border-radius:8px;transition:background var(--cc-transition);}
.pc-diag-row:hover{background:rgba(106, 33, 53, 0.05);}
.pc-diag-row-label{font-size:16px;line-height:22px;color:var(--cc-text);flex:1;}
.pc-diag-row-right{display:flex;align-items:center;gap:0.5rem;}
.pc-diag-row-amount{font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);white-space:nowrap;}
.pc-diag-row-arrow{font-size:0.7rem;color:var(--cc-text-muted);}
.pc-diag-row-active{font-size:12px;line-height:16px;font-weight:600;color:var(--cc-accent);text-transform:uppercase;letter-spacing:0.04em;}
.pc-diag-subtotal-row{display:flex;justify-content:space-between;padding:0.4rem 0;font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);}
.pc-diag-divider{height:0;border-top:1px solid var(--cc-border);margin:0.5rem 0;}
.pc-diag-total-row{display:flex;justify-content:space-between;padding:0.5rem 0;font-size:16px;line-height:22px;font-weight:700;color:var(--cc-accent);}
.pc-diag-note{font-size:12px;line-height:16px;color:var(--cc-text-muted);font-style:italic;margin:0.5rem 0 0;}
.pc-diag-est{font-size:12px;color:var(--cc-text-muted);font-weight:400;}
.pc-diag-refine{font-size:12px;line-height:16px;color:var(--cc-accent);font-weight:500;margin-right:0.5rem;}
.pc-diag-cross-links{display:flex;flex-direction:column;gap:0.5rem;margin-top:1rem;padding-top:1rem;border-top:1px solid var(--cc-border);}
.pc-diag-cross-link{display:inline-flex;align-items:center;gap:0.5rem;color:var(--cc-accent);font-size:16px;line-height:22px;font-weight:600;text-decoration:none;transition:color var(--cc-transition);}
.pc-diag-cross-link:hover{color:var(--cc-accent-hover);text-decoration:underline;}
@media(max-width:768px){
.penalty-calculator .pc-field input[type="date"] {
text-align: left !important;
max-width: 100%;
}
.penalty-calculator
.pc-field
input[type="date"]::-webkit-date-and-time-value {
text-align: left !important;
}
.penalty-calculator .pc-date-format-hint {
margin-left: 114px;
}
}