.penalty-calculator .vr-panels{display:grid;grid-template-columns:1fr 1fr;gap:16px;}
.penalty-calculator .vr-panel{display:flex;align-items:stretch;background:var(--cc-bg);border:1px solid var(--cc-border);border-radius:var(--cc-radius);padding:0;}
.penalty-calculator .vr-panel-output{box-shadow:inset 6px 0 0 0 #f22c4d;}
.penalty-calculator .vr-panel-input{box-shadow:inset 6px 0 0 0 #007512;}
.penalty-calculator .vr-panel-body{flex:1;min-width:0;padding:20px 20px 20px 26px;}
.penalty-calculator .vr-panel-header{font-family:"Manrope", sans-serif;font-size:16px;line-height:22px;font-weight:700;margin:0 0 2px;}
.penalty-calculator .vr-panel-sub{font-family:"Manrope", sans-serif;font-size:13px;color:var(--cc-text-muted);margin:0 0 16px;}
.penalty-calculator .vr-panel-output .vr-panel-header{color:#f22c4d;}
.penalty-calculator .vr-panel-input .vr-panel-header{color:#007512;}
.penalty-calculator .vr-field{margin-bottom:14px;}
.penalty-calculator .vr-field:last-of-type{margin-bottom:0;}
.penalty-calculator .vr-field-label{display:flex;align-items:center;gap:6px;font-family:"Manrope", sans-serif;font-size:16px;line-height:22px;font-weight:400;color:var(--cc-text);margin-bottom:8px;}
.penalty-calculator .vr-field-input-row{display:flex;flex-direction:column;gap:4px;}
.penalty-calculator .vr-field-input-row input{width:100%;font-family:"Manrope", sans-serif;font-size:15px;font-weight:500;height:48px;padding:0 14px;border:1px solid var(--cc-border);border-radius:var(--cc-radius);background:var(--cc-bg);color:var(--cc-text);outline:none;transition:border-color 0.2s ease, box-shadow 0.2s ease;min-width:0;}
.penalty-calculator .vr-field-input-row input:focus{border-color:var(--cc-accent);box-shadow:0 0 0 3px rgba(106, 33, 53, 0.1);}
.penalty-calculator .vr-field-input-row input::placeholder{color:var(--cc-border);}
.penalty-calculator .vr-vat-display{font-family:"Manrope", sans-serif;font-size:13px;font-weight:500;color:var(--cc-text-muted);display:flex;align-items:center;gap:4px;}
.penalty-calculator .vr-vat-label{font-size:11px;color:var(--cc-text-muted);font-weight:400;}
.penalty-calculator .vr-adj-blocked-note{font-family:"Manrope", sans-serif;font-size:12px;line-height:16px;color:var(--cc-text-muted);font-variant-numeric:tabular-nums;}
.penalty-calculator .vr-panel-total{margin-top:14px;padding-top:12px;border-top:2px solid var(--cc-border);display:flex;justify-content:space-between;align-items:center;}
.penalty-calculator .vr-panel-total-label{font-family:"Manrope", sans-serif;font-size:16px;font-weight:600;}
.penalty-calculator .vr-panel-total-value{font-family:"Manrope", sans-serif;font-size:16px;font-weight:700;}
.penalty-calculator .vr-panel-output .vr-panel-total-value{color:#f22c4d;}
.penalty-calculator .vr-panel-input .vr-panel-total-value{color:#007512;}
.penalty-calculator .vr-blk{background:var(--cc-bg);border:1px solid var(--cc-border);border-radius:16px;padding:20px 22px;margin-top:16px;margin-bottom:16px;}
.penalty-calculator .vr-blk-head{display:flex;align-items:center;gap:12px;cursor:pointer;list-style:none;user-select:none;}
.penalty-calculator .vr-blk-head::-webkit-details-marker{display:none;}
.penalty-calculator .vr-blk-head-text{display:flex;align-items:center;gap:10px;flex-wrap:wrap;flex:1;min-width:0;}
.penalty-calculator .vr-blk-head::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 details.vr-blk[open] .vr-blk-head{margin-bottom:4px;}
.penalty-calculator details.vr-blk[open] .vr-blk-head::after{transform:rotate(180deg);}
.penalty-calculator .vr-blk-title{font-family:"Manrope", sans-serif;font-size:16px;line-height:22px;font-weight:600;color:var(--cc-text);margin:0;}
.penalty-calculator .vr-blk-pill{font-family:"Manrope", sans-serif;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:0.04em;background:var(--cc-accent-light);color:var(--cc-accent);padding:3px 10px;border-radius:100px;}
.penalty-calculator .vr-blk-intro{font-family:"Manrope", sans-serif;font-size:13px;line-height:1.5;color:var(--cc-text-muted);margin:0 0 16px;}
.penalty-calculator .vr-blk-list{display:flex;flex-direction:column;gap:6px;}
.penalty-calculator .vr-blk-row{display:grid;grid-template-columns:22px 1fr 170px 110px;align-items:center;gap:14px;padding:12px 14px;background:#fff;border:1px solid var(--cc-border);border-radius:14px;cursor:pointer;transition:border-color 0.2s ease, background 0.2s ease;}
.penalty-calculator .vr-blk-row:hover{border-color:var(--cc-accent);}
.penalty-calculator .vr-blk-row--active{background:var(--cc-surface);border-color:var(--cc-border);}
.penalty-calculator .vr-blk-check{position:absolute;opacity:0;width:0;height:0;pointer-events:none;}
.penalty-calculator .vr-blk-checkmark{display:inline-flex;align-items:center;justify-content:center;width:22px;height:22px;border:1.5px solid var(--cc-border);border-radius:7px;background:#fff;flex-shrink:0;transition:background 0.18s ease, border-color 0.18s ease, transform 0.18s ease;}
.penalty-calculator .vr-blk-row:hover .vr-blk-checkmark{border-color:var(--cc-accent);}
.penalty-calculator .vr-blk-check:checked + .vr-blk-checkmark{background:var(--cc-accent);border-color:var(--cc-accent);}
.penalty-calculator .vr-blk-check:checked + .vr-blk-checkmark::after{content:"";width:11px;height:6px;border-left:2px solid #fff;border-bottom:2px solid #fff;transform:rotate(-45deg) translate(1px, -1px);}
.penalty-calculator .vr-blk-check:focus-visible + .vr-blk-checkmark{box-shadow:0 0 0 3px var(--cc-accent-light);}
.penalty-calculator .vr-blk-info{min-width:0;}
.penalty-calculator .vr-blk-info strong{display:block;font-family:"Manrope", sans-serif;font-size:14px;line-height:20px;font-weight:600;color:var(--cc-text);}
.penalty-calculator .vr-blk-info span{display:block;font-family:"Manrope", sans-serif;font-size:12px;line-height:16px;color:var(--cc-text-muted);margin-top:2px;}
.penalty-calculator .vr-blk-amount-wrap{position:relative;display:flex;align-items:center;}
.penalty-calculator .vr-blk-amount-prefix{position:absolute;left:12px;font-family:"Manrope", sans-serif;font-size:12px;font-weight:600;color:var(--cc-text-muted);pointer-events:none;letter-spacing:0.02em;}
.penalty-calculator .vr-blk-amount{width:100%;height:38px;padding:0 12px 0 42px;border:1px solid var(--cc-border);border-radius:10px;font-family:"Manrope", sans-serif;font-size:14px;font-weight:500;color:var(--cc-text);text-align:right;background:#fff;box-sizing:border-box;font-variant-numeric:tabular-nums;transition:border-color 0.2s ease, opacity 0.2s ease, background 0.2s ease;}
.penalty-calculator .vr-blk-amount:focus{outline:none;border-color:var(--cc-accent);box-shadow:0 0 0 3px var(--cc-accent-light);}
.penalty-calculator .vr-blk-amount::placeholder{color:#b0aaa4;font-weight:400;}
.penalty-calculator .vr-blk-amount:disabled{opacity:0.4;cursor:not-allowed;background:transparent;}
.penalty-calculator .vr-blk-amount:disabled + *{opacity:0.4;}
.penalty-calculator .vr-blk-vat{text-align:right;font-family:"Manrope", sans-serif;font-size:13px;line-height:18px;font-weight:600;color:var(--cc-danger);font-variant-numeric:tabular-nums;word-break:break-word;overflow-wrap:anywhere;min-width:0;}
.penalty-calculator .vr-blk-vat--zero{color:var(--cc-text-muted);font-weight:500;}
.penalty-calculator .vr-blk-total{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-top:14px;padding-top:12px;border-top:2px solid var(--cc-border);}
.penalty-calculator .vr-blk-total-label{font-family:"Manrope", sans-serif;font-size:16px;font-weight:600;color:var(--cc-text);line-height:1.4;}
.penalty-calculator .vr-blk-total-amount{font-family:"Manrope", sans-serif;font-size:16px;font-weight:700;color:var(--cc-text);font-variant-numeric:tabular-nums;word-break:break-word;overflow-wrap:anywhere;text-align:right;min-width:0;}
@media(max-width:640px){
.penalty-calculator .vr-blk{padding:16px;}
.penalty-calculator .vr-blk-row{grid-template-columns:22px 1fr;grid-template-areas:"check info" "check amount" "check vat";row-gap:8px;column-gap:12px;}
.penalty-calculator .vr-blk-row > .vr-blk-checkmark{grid-area:check;align-self:start;margin-top:2px;}
.penalty-calculator .vr-blk-row > .vr-blk-info{grid-area:info;}
.penalty-calculator .vr-blk-row > .vr-blk-amount-wrap{grid-area:amount;width:100%;}
.penalty-calculator .vr-blk-row > .vr-blk-vat{grid-area:vat;text-align:left;}
.penalty-calculator .vr-context-stats{flex-direction:column;}
.penalty-calculator .vr-context-stats .vr-stat{text-align:left;}
}  .penalty-calculator .cc-breakdown-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;}
.penalty-calculator .cc-breakdown-scroll > .cc-breakdown{width:auto;min-width:100%;}
.penalty-calculator .cc-breakdown-scroll > .cc-breakdown .cc-num{white-space:nowrap;}
.penalty-calculator .cc-result-card ~ .vr-notes + .pc-footer{border-top:none;}
.penalty-calculator .vr-notes{margin-top:16px;}
.penalty-calculator .vr-note{font-family:"Manrope", sans-serif;font-size:13px;padding:10px 14px;border-radius:12px;margin-bottom:8px;line-height:1.5;border-left:3px solid;}
.penalty-calculator .vr-note-warning{background:var(--cc-warning-light);border-color:var(--cc-warning);color:#92400e;}
.penalty-calculator .vr-note-success{background:var(--cc-success-light);border-color:var(--cc-success);color:#065f46;}
.penalty-calculator .vr-note-info{background:#eff6ff;border-color:#2563eb;color:#1e40af;}
.penalty-calculator .vr-note-neutral{background:var(--cc-surface);border-color:var(--cc-border);color:var(--cc-text-muted);}
.penalty-calculator .vr-rcm-hint{display:none;font-family:"Manrope", sans-serif;font-size:13px;color:var(--cc-warning);background:var(--cc-warning-light);padding:8px 12px;border-radius:12px;border-left:3px solid var(--cc-warning);margin-top:8px;}
.penalty-calculator .vr-disclaimer{display:flex;align-items:stretch;background:var(--cc-bg);border:1px solid var(--cc-border);border-radius:16px;padding:0;margin-top:16px;overflow:hidden;}
.penalty-calculator .vr-disclaimer-strip{width:6px;flex-shrink:0;background:#f6a800;}
.penalty-calculator .vr-disclaimer-body{flex:1;display:flex;align-items:flex-start;gap:10px;padding:14px 16px 14px 12px;font-size:14px;line-height:1.5;color:var(--cc-text);}
.penalty-calculator .vr-disclaimer-icon{flex-shrink:0;color:#f6a800;line-height:0;margin-top:2px;}
.penalty-calculator .vr-context-stats{display:flex;gap:8px;margin-bottom:12px;}
.penalty-calculator .vr-stat{flex:1;text-align:center;padding:10px 6px;background:var(--cc-bg);border-radius:var(--cc-radius);border:1px solid var(--cc-border);}
.penalty-calculator .vr-stat-value{display:block;font-family:"Manrope", sans-serif;font-size:20px;line-height:24px;font-weight:700;color:var(--cc-accent);}
.penalty-calculator .vr-stat-label{display:block;font-family:"Manrope", sans-serif;font-size:11px;font-weight:600;color:var(--cc-text-muted);text-transform:uppercase;letter-spacing:0.04em;margin-top:4px;}
.penalty-calculator .vr-result-pill{display:inline-block;font-family:"Manrope", sans-serif;font-size:12px;font-weight:600;padding:2px 10px;border-radius:100px;}
.penalty-calculator .vr-result-pill-payable{background:var(--cc-danger-light);color:var(--cc-danger);}
.penalty-calculator .vr-result-pill-refundable{background:var(--cc-success-light);color:var(--cc-success);}
@media(max-width:999px){
.penalty-calculator .vr-panels {
grid-template-columns: 1fr;
}
.penalty-calculator .cc-result-badge .cc-result-amount {
font-size: 22px;
}
.penalty-calculator .vr-panel .cc-tooltip-trigger::after {
left: auto;
right: 0;
transform: none;
width: 220px;
} .penalty-calculator .vr-examples-table,
.penalty-calculator .vr-examples-table thead, .penalty-calculator .vr-examples-table tbody, .penalty-calculator .vr-examples-table tr, .penalty-calculator .vr-examples-table th, .penalty-calculator .vr-examples-table td {
display: block;
width: 100%;
}
.penalty-calculator .vr-examples-table thead {
display: none;
}
.penalty-calculator .vr-examples-table tbody tr {
padding: 14px 16px;
border-bottom: 1px solid var(--cc-border);
}
.penalty-calculator .vr-examples-table tbody tr:last-child {
border-bottom: none;
}
.penalty-calculator .vr-examples-table tbody tr:nth-child(even) {
background: #f8fafd;
}
.penalty-calculator .vr-examples-table tbody td {
padding: 0;
border-bottom: none;
margin-bottom: 6px;
}
.penalty-calculator .vr-examples-table tbody td:nth-child(1)::before {
content: "Scenario";
}
.penalty-calculator .vr-examples-table tbody td:nth-child(2)::before {
content: "Sales (AED)";
}
.penalty-calculator .vr-examples-table tbody td:nth-child(3)::before {
content: "Purchases (AED)";
}
.penalty-calculator .vr-examples-table tbody td:nth-child(4)::before {
content: "Output VAT";
}
.penalty-calculator .vr-examples-table tbody td:nth-child(5)::before {
content: "Input VAT";
}
.penalty-calculator .vr-examples-table tbody td:nth-child(6)::before {
content: "Net VAT";
}
.penalty-calculator .vr-examples-table tbody td::before {
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 .vr-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 .vr-examples-table tbody td:nth-child(7) {
margin-bottom: 0;
}
}