/* Calculadoras de IR (js/ir/*.js): componente com classes ir-, usado na página grátis e no admin.
   Cores próprias (claro por padrão, escuro com prefers-color-scheme ou .ir-escuro, como no admin). */
.ir-calc{color-scheme:light;--ir-panel:#fff;--ir-field:#F3F6FC;--ir-ink:#0A1736;--ir-mute:#52627F;--ir-line:#E1E8F5;--ir-ok:#0E8A4F;--ir-okbg:#E6F6EE;--ir-warnbg:#FFF4E0;--ir-bad:#C2410C;--ir-badbg:#FDECE4;--ir-link:#1F5FE0;color:var(--ir-ink)}
@media (prefers-color-scheme:dark){.ir-calc{color-scheme:dark;--ir-panel:#0B1530;--ir-field:#050B1F;--ir-ink:#EAF1FF;--ir-mute:#93A4C7;--ir-line:#1A2A52;--ir-ok:#4ADE80;--ir-okbg:#0E2A1E;--ir-warnbg:#2A1F08;--ir-bad:#FF8A4C;--ir-badbg:#2C1508;--ir-link:#5B8CFF}}
.ir-calc.ir-escuro{color-scheme:dark;--ir-panel:#0F1C3D;--ir-field:#081230;--ir-ink:#EAF1FF;--ir-mute:#93A4C7;--ir-line:#1A2A52;--ir-ok:#4ADE80;--ir-okbg:#0E2A1E;--ir-warnbg:#2A1F08;--ir-bad:#FF8A4C;--ir-badbg:#2C1508;--ir-link:#5B8CFF}
.ir-calc *{box-sizing:border-box}
.ir-calc a{color:var(--ir-link)}
.ir-card{background:var(--ir-panel);border:1px solid var(--ir-line);border-radius:16px;padding:18px}
.ir-card+.ir-card{margin-top:14px}
.ir-linha{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr) auto auto;gap:8px;align-items:center;margin-bottom:8px}
.ir-cab{font-size:12.5px;color:var(--ir-mute);margin-bottom:4px}
.ir-calc select,.ir-calc input[type=text],.ir-calc input[type=month]{font:inherit;color:var(--ir-ink);background:var(--ir-field);border:1px solid var(--ir-line);border-radius:10px;padding:9px 10px;width:100%;min-width:0;min-height:0}
.ir-calc input[type=checkbox]{width:auto;min-height:0}
.ir-dt{display:flex;gap:6px;align-items:center;font-size:13.5px;white-space:nowrap}
.ir-calc button{font:600 14px Sora,system-ui,sans-serif;border-radius:10px;border:1px solid var(--ir-line);background:transparent;color:var(--ir-ink);padding:9px 12px;cursor:pointer;min-height:0}
.ir-calc button.ir-x{padding:6px 10px;color:var(--ir-mute)}
.ir-btn{margin-top:4px}
.ir-sim{margin-top:16px;padding-top:14px;border-top:1px solid var(--ir-line)}
.ir-sim label{display:block;font-size:14px}
.ir-sim input{max-width:240px;margin-top:6px;display:block}
[data-res]{margin-top:18px}
.ir-big{font:700 clamp(26px,5vw,36px) Sora,system-ui,sans-serif;margin:2px 0}
.ir-big .ir-mute{font-size:15px;font-weight:400}
.ir-bar{height:12px;background:var(--ir-line);border-radius:99px;overflow:hidden;margin:12px 0 6px}
.ir-bar span{display:block;height:100%;background:var(--ir-ok);border-radius:99px;transition:width .2s}
.ir-bar.cheio span{background:var(--ir-bad)}
.ir-estado{border-radius:12px;padding:12px 14px;margin-top:12px;font-size:14.5px}
.ir-estado.ok{background:var(--ir-okbg)}.ir-estado.warn{background:var(--ir-warnbg)}.ir-estado.bad{background:var(--ir-badbg)}
.ir-mute{color:var(--ir-mute);font-size:14px}
.ir-conta{font-size:14.5px}
.ir-conta-cab{display:flex;flex-wrap:wrap;gap:8px 14px;align-items:center;justify-content:space-between;margin-bottom:10px}
.ir-conta-cab label{display:flex;gap:8px;align-items:center;font-size:13.5px;color:var(--ir-mute)}
.ir-conta-cab select{width:auto;min-width:170px;padding:7px 34px 7px 12px;font-weight:600;cursor:pointer;appearance:none;-webkit-appearance:none;
  background-image:linear-gradient(45deg,transparent 50%,var(--ir-mute) 50%),linear-gradient(135deg,var(--ir-mute) 50%,transparent 50%);
  background-position:calc(100% - 17px) 52%,calc(100% - 12px) 52%;background-size:5px 5px;background-repeat:no-repeat}
.ir-conta-cab select:focus-visible{outline:2px solid var(--ir-link);outline-offset:2px}
.ir-calc option{background:var(--ir-panel);color:var(--ir-ink)}
.ir-conta details{padding:8px 0 0;border:0}
.ir-conta summary{cursor:pointer;font-weight:600}
.ir-tw{overflow-x:auto}
.ir-conta table{border-collapse:collapse;width:100%;font-size:13.5px;margin-top:8px}
.ir-conta th,.ir-conta td{border:0;border-bottom:1px solid var(--ir-line);padding:6px 8px;text-align:left;white-space:nowrap;background:none}
.ir-conta td:last-child,.ir-conta th:last-child{text-align:right}
@media (max-width:560px){.ir-linha{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}.ir-linha .ir-dt{grid-column:1}.ir-linha .ir-x{justify-self:end}}
/* Apuração mensal e DARF (apuracao-ir.html, js/ir/apuracao.js) */
.ap-avisos{font-size:14px}.ap-avisos ul{margin:6px 0 0;padding-left:20px}.ap-avisos li{margin:2px 0;color:var(--ir-mute)}
.ap-resumo{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:14px;margin-top:14px}
.ap-resumo .ir-card{margin:0}.ap-resumo .ir-big{font-size:28px}
.ap-resumo+.ir-card{margin-top:14px}
.ap-tab{border-collapse:collapse;width:100%;font-size:13.5px}
.ap-tab th,.ap-tab td{border-bottom:1px solid var(--ir-line);padding:7px 8px;text-align:right;white-space:nowrap}
.ap-tab th:first-child,.ap-tab td:first-child,.ap-tab .l{text-align:left}
.ap-tab th{font-weight:600;color:var(--ir-mute);font-size:12.5px}
.ap-mes{cursor:pointer}.ap-mes:hover td,.ap-mes[aria-expanded=true] td{background:var(--ir-field)}
.ap-detalhe{margin-top:16px;padding-top:14px;border-top:1px solid var(--ir-line)}.ap-detalhe:empty{display:none}.ap-detalhe h3{font:700 17px Sora,system-ui,sans-serif;margin:0 0 10px}
.ap-pos{color:var(--ir-ok)}.ap-neg{color:var(--ir-bad)}
.ap-tag{display:inline-block;font-size:11.5px;font-weight:600;border-radius:99px;padding:1px 8px;margin-left:6px;background:var(--ir-line);color:var(--ir-ink)}
.ap-tag.ok{background:var(--ir-okbg);color:var(--ir-ok)}.ap-tag.bad{background:var(--ir-badbg);color:var(--ir-bad)}
.ap-darf{background:var(--ir-panel);border:1px solid var(--ir-line);border-radius:14px;padding:14px;margin-bottom:12px}
.ap-darf-cab{display:flex;align-items:center;gap:4px;margin-bottom:8px}
.ap-campos{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:8px 14px;margin:0}
.ap-campos dt{font-size:12px;color:var(--ir-mute)}.ap-campos dd{margin:0;font-weight:700;font-size:16px}
.ap-acoes{display:flex;flex-wrap:wrap;gap:8px;margin-top:12px}
.ir-calc a.ap-link{display:inline-flex;align-items:center;text-decoration:none;font:600 14px Sora,system-ui,sans-serif;border-radius:10px;border:1px solid var(--ir-line);color:var(--ir-ink);padding:9px 12px}
.ap-caixas{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px}
.ap-caixas>div{background:var(--ir-panel);border:1px solid var(--ir-line);border-radius:12px;padding:10px 12px}
.ap-caixas span,.ap-caixas b,.ap-caixas small{display:block}.ap-caixas b{font-size:17px;margin:2px 0}.ap-caixas small{color:var(--ir-mute);font-size:12px;line-height:1.5}
/* Botão principal (o mesmo azul do site) e chamadas para a DARF */
.ir-calc a.ir-btn-pri,.ir-calc button.ir-btn-pri{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:600 14px Sora,system-ui,sans-serif;color:#fff;background:linear-gradient(135deg,#2F6BFF,#1F5FE0);border:0;border-radius:12px;padding:11px 18px;text-decoration:none;cursor:pointer;box-shadow:0 6px 18px rgba(31,95,224,.28)}
.ir-calc a.ir-btn-pri:hover{filter:brightness(1.08)}
.ir-calc a.ir-btn-pri:focus-visible{outline:2px solid var(--ir-link);outline-offset:3px}
/* DARF do mês em destaque, como o plano em destaque da home (borda azul→ciano e brilho) */
.ir-darf-cta{position:relative;display:flex;flex-wrap:wrap;gap:12px 18px;align-items:center;justify-content:space-between;margin-top:26px;padding:24px 20px 18px;border-radius:16px;
  border:1px solid transparent;background:linear-gradient(var(--ir-panel),var(--ir-panel)) padding-box,linear-gradient(135deg,#2F6BFF,#22D3F5) border-box;box-shadow:0 18px 50px rgba(47,107,255,.22)}
.ir-darf-cta>div{flex:1 1 240px}.ir-darf-cta b{display:block;font:700 18px/1.3 Sora,system-ui,sans-serif}.ir-darf-cta span{display:block;margin-top:4px}
.ir-darf-cta .ir-darf-tag{position:absolute;top:-12px;left:18px;margin:0;background:linear-gradient(135deg,#2F6BFF,#22D3F5);color:#fff;font:600 12px Sora,system-ui,sans-serif;padding:4px 12px;border-radius:99px;letter-spacing:.02em}
/* Contas nesta apuração (apuracao.js): todas à vista, marcadas; o IR é por CPF */
.ap-contas-cab{display:flex;justify-content:space-between;align-items:baseline;gap:10px;flex-wrap:wrap}
.ap-contas-l{display:grid;grid-template-columns:repeat(auto-fill,minmax(230px,1fr));gap:8px;margin-top:10px}
.ap-contas-l label{display:flex;gap:10px;align-items:flex-start;padding:10px 12px;border:1px solid var(--ir-line);border-radius:12px;background:var(--ir-field);cursor:pointer}
.ap-contas-l label.fora{opacity:.55}.ap-contas-l input{margin-top:3px;accent-color:#2F6BFF}
.ap-contas-l b{display:block;font-size:14px}.ap-contas-l small{display:block;color:var(--ir-mute);font-size:12.5px}
.ap-contas-nota{margin:10px 0 0;font-size:13px}.ap-contas-nota.warn{background:var(--ir-warnbg);border-radius:10px;padding:8px 10px;color:var(--ir-ink)}
.ap-passos{margin:12px 0 0;padding-left:22px;display:grid;gap:12px}
.ap-passos li{padding-left:4px}.ap-passos li .ir-btn,.ap-passos li .ir-btn-pri{margin-top:8px;display:flex;width:max-content;max-width:100%}