/* Calculadora Panamá — estilos compartidos.
   Layout: barra superior con navegación; en cada calculadora, formulario a la izquierda y "talonario" a la derecha;
   debajo, el artículo explicativo y las preguntas frecuentes. Una columna en móvil. */
:root {
  --bg: #eef2f4; --surface: #ffffff; --ink: #14232b; --muted: #5b6b74; --line: #d3dce1;
  --accent: #1f5fbf; --accent-ink: #ffffff; --accent-soft: #e3ecfa;
  --c-neto: #1f5fbf; --c-css: #d9822b; --c-se: #8a5cc2; --c-isr: #c2413b; --c-ext: #2f9a74;
  --f-display: "Bricolage Grotesque", "Segoe UI", system-ui, sans-serif;
  --f-body: "IBM Plex Sans", system-ui, -apple-system, sans-serif;
  --f-mono: "IBM Plex Mono", ui-monospace, Menlo, monospace;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --bg: #0f171c; --surface: #17232a; --ink: #e4ecf0; --muted: #93a4ad; --line: #2a3a43;
    --accent: #6d9ff0; --accent-ink: #0f171c; --accent-soft: #1c2d45;
    --c-neto: #6d9ff0; --c-css: #e9a35a; --c-se: #b493e3; --c-isr: #ec7a73; --c-ext: #5cc79f;
    color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --bg: #0f171c; --surface: #17232a; --ink: #e4ecf0; --muted: #93a4ad; --line: #2a3a43;
  --accent: #6d9ff0; --accent-ink: #0f171c; --accent-soft: #1c2d45;
  --c-neto: #6d9ff0; --c-css: #e9a35a; --c-se: #b493e3; --c-isr: #ec7a73; --c-ext: #5cc79f;
  color-scheme: dark;
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--ink); font-family: var(--f-body); font-size: 15px; line-height: 1.55; }
a { color: var(--accent); }
.wrap { max-width: 1040px; margin: 0 auto; padding-inline: 16px; }

/* barra superior */
.site-head { background: var(--surface); border-bottom: 1px solid var(--line); padding-top: env(safe-area-inset-top, 0px); }
.site-head .wrap { display: flex; align-items: center; gap: 8px 20px; flex-wrap: wrap; padding-block: 12px; }
.logo { font-family: var(--f-display); font-weight: 700; font-size: 1.15rem; color: var(--ink); text-decoration: none; letter-spacing: -.01em; display: flex; align-items: center; gap: 8px; }
.logo-mark { width: 26px; height: 26px; border-radius: 6px; background: var(--accent); color: var(--accent-ink); display: grid; place-items: center; font-family: var(--f-mono); font-size: .75rem; font-weight: 500; }
.nav { display: flex; gap: 2px 14px; flex-wrap: wrap; margin-left: auto; font-size: .9rem; }
.nav a { color: var(--muted); text-decoration: none; padding: 4px 0; border-bottom: 2px solid transparent; }
.nav a:hover { color: var(--ink); }
.nav a[aria-current="page"] { color: var(--ink); border-color: var(--accent); }

main { padding-block: 28px 48px; }
.crumb { font-size: .8rem; color: var(--muted); margin-bottom: 8px; }
.crumb a { color: var(--muted); }
h1 { font-family: var(--f-display); font-weight: 700; font-size: clamp(1.7rem, 4vw, 2.4rem); line-height: 1.1; margin: 0 0 8px; text-wrap: balance; letter-spacing: -.01em; }
.lead { margin: 0 0 4px; color: var(--muted); max-width: 64ch; }
.updated { font-size: .8rem; color: var(--muted); margin: 0 0 22px; }

button:focus-visible, input:focus-visible, select:focus-visible, summary:focus-visible, a:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.grid { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 6fr); gap: 24px; align-items: start; }
@media (max-width: 760px) { .grid { grid-template-columns: 1fr; } }
.form { display: flex; flex-direction: column; gap: 16px; min-width: 0; }
.field label, .flabel { display: block; font-weight: 600; font-size: .9rem; margin-bottom: 5px; }
.field small { display: block; color: var(--muted); font-size: .8rem; margin-top: 4px; }
.opt { font-weight: 400; color: var(--muted); }
.money, .box { display: flex; align-items: center; background: var(--surface); border: 1px solid var(--line); border-radius: 8px; overflow: hidden; }
.money span { padding: 0 10px; color: var(--muted); font-family: var(--f-mono); font-size: .85rem; }
.money input, .box input, .box select { flex: 1; min-width: 0; border: 0; background: transparent; color: var(--ink); font: 500 1.05rem var(--f-mono); padding: 10px 10px 10px 0; }
.box input, .box select { padding-left: 10px; font-family: var(--f-body); font-size: .95rem; }
.money input:focus, .box input:focus, .box select:focus { outline: none; }
.money:focus-within, .box:focus-within { border-color: var(--accent); box-shadow: 0 0 0 3px var(--accent-soft); }
.two { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
@media (max-width: 420px) { .two { grid-template-columns: 1fr; } }
.seg { display: inline-flex; border: 1px solid var(--line); border-radius: 8px; overflow: hidden; background: var(--surface); }
.seg button { border: 0; background: none; color: var(--muted); font: 500 .85rem var(--f-body); padding: 7px 12px; cursor: pointer; }
.seg button[aria-pressed="true"] { background: var(--accent); color: var(--accent-ink); }
.check { display: flex; gap: 10px; align-items: flex-start; font-size: .9rem; }
.check input { margin-top: 4px; accent-color: var(--accent); }
.check small { display: block; color: var(--muted); font-size: .8rem; }
.ot-list { display: flex; flex-direction: column; gap: 8px; background: var(--surface); border: 1px solid var(--line); border-radius: 8px; padding: 12px; }
.ot-row { display: grid; grid-template-columns: 1fr 64px 84px; gap: 8px; align-items: center; font-size: .85rem; }
.ot-row b { font-weight: 500; }
.ot-row .x { font-family: var(--f-mono); color: var(--muted); font-size: .78rem; display: block; }
.ot-row input { width: 100%; border: 1px solid var(--line); border-radius: 6px; background: var(--bg); color: var(--ink); font: 500 .95rem var(--f-mono); padding: 6px 8px; text-align: right; }
.ot-row output { font-family: var(--f-mono); text-align: right; font-size: .85rem; font-variant-numeric: tabular-nums; }
.rates { font-size: .82rem; color: var(--muted); border-top: 1px dashed var(--line); padding-top: 12px; }
.rates b { color: var(--ink); font-weight: 600; }

/* talonario */
.stub { background: var(--surface); border: 1px solid var(--line); border-radius: 10px; position: relative; min-width: 0; }
.stub-head { padding: 18px 20px 14px; display: flex; justify-content: space-between; align-items: flex-end; gap: 12px; flex-wrap: wrap; }
.eyebrow { font-size: .72rem; text-transform: uppercase; letter-spacing: .08em; color: var(--muted); font-weight: 600; }
.big { font-family: var(--f-display); font-weight: 700; font-size: clamp(2rem, 6vw, 2.6rem); line-height: 1; font-variant-numeric: tabular-nums; color: var(--c-neto); }
.big-sub { color: var(--muted); font-size: .85rem; margin-top: 4px; }
.side { text-align: right; font-family: var(--f-mono); font-size: 1.1rem; color: var(--c-isr); }
.perf { border-top: 2px dashed var(--line); margin: 0 -1px; position: relative; }
.perf::before, .perf::after { content: ""; position: absolute; top: -10px; width: 18px; height: 18px; border-radius: 50%; background: var(--bg); border: 1px solid var(--line); }
.perf::before { left: -10px; clip-path: inset(0 0 0 50%); }
.perf::after { right: -10px; clip-path: inset(0 50% 0 0); }
.bar { display: flex; height: 12px; border-radius: 6px; overflow: hidden; margin: 4px 20px 0; background: var(--line); }
.bar i { display: block; height: 100%; transition: width .3s; }
.legend { display: flex; flex-wrap: wrap; gap: 6px 14px; padding: 10px 20px 4px; font-size: .78rem; color: var(--muted); }
.legend span::before { content: ""; display: inline-block; width: 9px; height: 9px; border-radius: 2px; margin-right: 5px; background: var(--dot); }
.tbl-wrap { overflow-x: auto; padding: 6px 20px 16px; }
table { width: 100%; border-collapse: collapse; font-size: .9rem; }
.stub table { min-width: 340px; }
th, td { padding: 8px 0; text-align: right; font-variant-numeric: tabular-nums; }
th:first-child, td:first-child { text-align: left; padding-right: 10px; }
thead th { font-size: .72rem; text-transform: uppercase; letter-spacing: .06em; color: var(--muted); font-weight: 600; border-bottom: 1px solid var(--line); }
td { font-family: var(--f-mono); font-size: .88rem; border-bottom: 1px solid var(--line); }
td:first-child { font-family: var(--f-body); font-size: .9rem; }
td .rate { display: block; font-size: .75rem; color: var(--muted); font-family: var(--f-mono); }
tr.ded td:not(:first-child) { color: var(--c-isr); }
tr.total td { font-weight: 600; border-bottom: 0; border-top: 2px solid var(--ink); color: var(--ink); }
tr.total td:not(:first-child) { color: var(--c-neto); }
td.na { color: var(--muted) !important; }
.sw { display: inline-block; width: 8px; height: 8px; border-radius: 2px; margin-right: 7px; vertical-align: middle; }
.section { padding: 14px 20px 18px; }
.section h3 { font-family: var(--f-display); font-size: 1.05rem; margin: 0 0 8px; font-weight: 700; }
.kv { display: grid; grid-template-columns: 1fr auto; gap: 6px 16px; font-size: .88rem; margin: 0; }
.kv dd { margin: 0; font-family: var(--f-mono); text-align: right; font-variant-numeric: tabular-nums; }
.kv dt { color: var(--muted); }
.kv .tot { color: var(--ink); font-weight: 600; }
.note { font-size: .8rem; color: var(--muted); margin: 8px 0 0; }
.disc { margin: 0 20px 18px; padding: 10px 12px; border-radius: 8px; background: var(--accent-soft); font-size: .82rem; line-height: 1.45; }
.disc b { font-weight: 600; }
.chips { display: flex; flex-wrap: wrap; gap: 6px; padding: 0 20px 14px; }
.chip { font-size: .75rem; padding: 3px 9px; border-radius: 999px; border: 1px solid var(--line); color: var(--muted); }
.chip.on { background: var(--accent-soft); color: var(--ink); border-color: transparent; }
.cta { display: block; margin: 0 20px 18px; padding: 12px 14px; border-radius: 8px; background: var(--accent); color: var(--accent-ink); text-decoration: none; font-weight: 600; font-size: .92rem; }
.cta span { display: block; font-weight: 400; font-size: .8rem; opacity: .9; }

/* artículo */
.article { margin-top: 44px; display: grid; grid-template-columns: minmax(0, 1fr) 260px; gap: 40px; align-items: start; }
@media (max-width: 860px) { .article { grid-template-columns: 1fr; gap: 24px; } }
.prose { max-width: 68ch; min-width: 0; }
.prose h2 { font-family: var(--f-display); font-size: 1.45rem; line-height: 1.2; margin: 32px 0 10px; text-wrap: balance; }
.prose h2:first-child { margin-top: 0; }
.prose h3 { font-size: 1.05rem; margin: 22px 0 6px; }
.prose p, .prose li { font-size: 1rem; }
.prose table { margin: 12px 0 4px; font-size: .9rem; }
.prose .tbl { overflow-x: auto; }
.prose th, .prose td { padding: 7px 10px 7px 0; }
.formula { font-family: var(--f-mono); background: var(--surface); border: 1px solid var(--line); border-radius: 8px; padding: 10px 12px; font-size: .88rem; overflow-x: auto; }
.faq details { border-bottom: 1px solid var(--line); }
.faq summary { cursor: pointer; padding: 12px 0; font-weight: 600; list-style: none; display: flex; justify-content: space-between; gap: 12px; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; font-family: var(--f-mono); color: var(--muted); }
.faq details[open] summary::after { content: "−"; }
.faq details p { margin: 0 0 14px; color: var(--ink); }
.aside { position: sticky; top: 16px; display: flex; flex-direction: column; gap: 6px; }
.aside h2 { font-size: .75rem; text-transform: uppercase; letter-spacing: .08em; color: var(--muted); margin: 0 0 4px; }
.aside a { display: block; padding: 10px 12px; border: 1px solid var(--line); border-radius: 8px; background: var(--surface); color: var(--ink); text-decoration: none; font-weight: 500; font-size: .92rem; }
.aside a:hover { border-color: var(--accent); }
.aside a small { display: block; color: var(--muted); font-weight: 400; font-size: .8rem; }

/* inicio */
.cards { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 14px; margin: 22px 0 8px; }
@media (max-width: 620px) { .cards { grid-template-columns: 1fr; } }
.card { display: flex; flex-direction: column; gap: 6px; padding: 18px; background: var(--surface); border: 1px solid var(--line); border-radius: 10px; color: var(--ink); text-decoration: none; }
.card:hover { border-color: var(--accent); }
.card .k { font-family: var(--f-mono); font-size: .78rem; color: var(--accent); }
.card h2 { font-family: var(--f-display); font-size: 1.25rem; margin: 0; }
.card p { margin: 0; color: var(--muted); font-size: .9rem; }

/* páginas legales */
.legal-page { max-width: 68ch; }
.legal-page h2 { font-family: var(--f-display); font-size: 1.2rem; margin: 24px 0 6px; }

/* pie */
.site-foot { border-top: 1px solid var(--line); background: var(--surface); font-size: .82rem; color: var(--muted); padding-bottom: env(safe-area-inset-bottom, 0px); }
.site-foot .wrap { padding-block: 22px 28px; display: flex; flex-direction: column; gap: 10px; }
.site-foot nav { display: flex; gap: 6px 16px; flex-wrap: wrap; }
.site-foot a { color: var(--muted); }
.site-foot p { margin: 0; max-width: 80ch; }
@media (prefers-reduced-motion: reduce) { .bar i { transition: none; } }