#app .accounting-manual{--ink:#183049;--muted:#526779;--line:#dfe7ee;--blue:#2368d9;--paper:#fff;--canvas:#f5f8fb;--soft:#edf4ff;--red:#b22c37;--green:#137652;--type:17px;--radius:8px;color-scheme:light}#app .accounting-manual *{box-sizing:border-box}#app .accounting-manual{scroll-padding-top:90px}#app .accounting-manual{margin:0;background:var(--canvas);color:var(--ink);font:var(--type)/1.85 "Hiragino Sans","Yu Gothic",system-ui,sans-serif;overflow-wrap:anywhere}#app .accounting-manual a{color:var(--blue);text-underline-offset:4px}#app .accounting-manual button,#app .accounting-manual input{font:inherit}#app .accounting-manual button,#app .accounting-manual .button{min-height:44px;padding:8px 15px;border:1px solid #8195aa;border-radius:6px;background:#fff;color:var(--ink);cursor:pointer;text-decoration:none;display:inline-flex;align-items:center;justify-content:center;gap:8px;touch-action:manipulation}#app .accounting-manual button:hover,#app .accounting-manual .button:hover{background:#edf4ff;border-color:var(--blue)}#app .accounting-manual button:disabled{cursor:default;color:#657482;background:#f1f3f5;border-color:#dfe7ee}#app .accounting-manual .primary{background:var(--blue);border-color:var(--blue);color:#fff}#app .accounting-manual .primary:hover{background:#1858bd;color:#fff}#app .accounting-manual a:focus-visible,#app .accounting-manual button:focus-visible,#app .accounting-manual input:focus-visible,#app .accounting-manual summary:focus-visible,#app .accounting-manual .am-content:focus-visible{outline:3px solid var(--blue);outline-offset:4px}#app .accounting-manual a:hover{color:#164ca0}#app .accounting-manual .primary:focus-visible{outline-offset:4px}#app .accounting-manual h1,#app .accounting-manual h2,#app .accounting-manual h3,#app .accounting-manual p,#app .accounting-manual figure{margin:0}#app .accounting-manual h1,#app .accounting-manual h2,#app .accounting-manual h3{text-wrap:balance;line-height:1.45}#app .accounting-manual h1{font-size:34px;font-weight:750;letter-spacing:.015em}#app .accounting-manual h2{font-size:26px}#app .accounting-manual h3{font-size:21px}#app .accounting-manual p+p{margin-top:15px}#app .accounting-manual small{font-size:13px}#app .accounting-manual img{display:block;max-width:100%;height:auto}#app .accounting-manual .sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}#app .accounting-manual .skip{position:fixed;top:-100px;left:16px;z-index:100;padding:12px 20px;background:#fff}#app .accounting-manual .skip:focus{top:8px}#app .accounting-manual .masthead{height:80px;padding:0 32px;display:flex;align-items:center;justify-content:space-between;gap:24px;background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}#app .accounting-manual .brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--ink);line-height:1.4}#app .accounting-manual .brand-mark{display:grid;place-items:center;width:37px;height:42px;border:2px solid var(--blue);border-bottom-width:6px;color:var(--blue);font-weight:800;font-size:22px}#app .accounting-manual .brand b{font-size:18px;letter-spacing:.06em}#app .accounting-manual .brand small{display:block;color:var(--muted);font-size:12px}#app .accounting-manual .header-actions{display:flex;align-items:center;gap:10px;font-size:14px}#app .accounting-manual .edition{margin-right:10px;color:var(--muted);font-size:13px}#app .accounting-manual .manual-shell{max-width:1540px;margin:auto;display:grid;grid-template-columns:282px minmax(0,1fr);min-height:calc(100vh - 80px)}#app .accounting-manual #am-sidebar{padding:32px 24px;position:sticky;top:80px;align-self:start;height:calc(100vh - 80px);overflow:auto;border-right:1px solid var(--line);background:#fff}#app .accounting-manual .manual-name{font-size:17px;font-weight:700;color:var(--ink);text-decoration:none}#app .accounting-manual .manual-name:hover{text-decoration:underline}#app .accounting-manual form[role=search]{margin:27px 0}#app .accounting-manual form[role=search] label{display:block;font-size:13px;font-weight:700;margin-bottom:8px}#app .accounting-manual .search-row{display:flex;gap:5px}#app .accounting-manual .search-row input{width:100%;min-width:0;min-height:44px;border:1px solid #8195aa;border-radius:5px;padding:9px 8px;font-size:14px;background:#fff;color:var(--ink)}#app .accounting-manual .search-row button{padding:6px 10px;font-size:14px;flex-shrink:0}#app .accounting-manual #am-toc>summary{display:none}#app .accounting-manual #am-chapters{display:grid;gap:4px}#app .accounting-manual #am-chapters>a{display:flex;align-items:center;gap:12px;padding:11px 12px;color:var(--muted);text-decoration:none;border-left:3px solid transparent;font-size:15px;min-height:46px}#app .accounting-manual #am-chapters>a span{font-size:12px;width:18px;color:var(--muted);font-variant-numeric:tabular-nums}#app .accounting-manual #am-chapters>a:hover{background:#f5f8fb;color:var(--ink)}#app .accounting-manual #am-chapters>a[aria-current=page]{border-left-color:var(--blue);background:var(--soft);color:#174fb0;font-weight:700}#app .accounting-manual .sidebar-foot{border-top:1px solid var(--line);margin-top:32px;padding-top:20px;font-size:12px;color:var(--muted)}#app .accounting-manual .sidebar-foot a{display:block;min-height:44px;padding-top:12px}#app .accounting-manual .am-content{min-width:0;padding:42px clamp(24px,4.3vw,70px) 64px;max-width:1200px;width:100%}#app .accounting-manual .breadcrumb{font-size:13px;color:var(--muted);margin-bottom:22px}#app .accounting-manual .breadcrumb a{color:var(--muted)}#app .accounting-manual .page-heading{margin-bottom:30px}#app .accounting-manual .page-heading .lead{margin-top:13px;max-width:46em;color:var(--muted);font-size:16px}#app .accounting-manual .home-top{display:flex;align-items:flex-end;justify-content:space-between;gap:30px;margin-bottom:32px}#app .accounting-manual .home-top .lead{max-width:35em}#app .accounting-manual .start-link{flex-shrink:0}#app .accounting-manual .voucher-choices{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin:28px 0 36px}#app .accounting-manual .voucher-choice{position:relative;display:block;padding:25px 23px 21px;border:1px solid #bbccdd;border-top:5px solid var(--blue);background:#fff;text-decoration:none;color:var(--ink);min-height:246px}#app .accounting-manual .voucher-choice:after{content:"";position:absolute;right:13px;bottom:13px;border-right:1px solid #bbccdd;border-bottom:1px solid #bbccdd;width:14px;height:14px}#app .accounting-manual .voucher-choice:nth-child(2){border-top-color:var(--green)}#app .accounting-manual .voucher-choice:nth-child(3){border-top-color:#68529b}#app .accounting-manual .voucher-choice:hover{border-color:var(--blue);background:#f6f9ff;color:var(--ink)}#app .accounting-manual .voucher-choice h2{font-size:26px;padding-bottom:15px;margin-bottom:15px;border-bottom:1px solid var(--line)}#app .accounting-manual .voucher-choice p{font-size:15px;line-height:1.8;color:var(--muted)}#app .accounting-manual .voucher-choice small{display:block;margin-top:18px;color:var(--blue);font-weight:700}#app .accounting-manual .home-guide{background:#fff;border:1px solid var(--line);padding:27px 30px;margin-bottom:28px}#app .accounting-manual .home-guide h2{font-size:20px;margin-bottom:12px}#app .accounting-manual .home-guide p{font-size:15px;color:var(--muted)}#app .accounting-manual .home-guide a{display:inline-flex;align-items:center;min-height:44px}#app .accounting-manual .home-bottom{display:grid;grid-template-columns:1fr 1fr;gap:24px}#app .accounting-manual .home-bottom a{display:block;min-height:44px;margin-top:9px;font-size:15px}#app .accounting-manual .home-bottom h2{font-size:18px}#app .accounting-manual .draft-note{font-size:13px;color:var(--muted);margin-top:32px;border-top:1px solid var(--line);padding-top:18px}#app .accounting-manual .read-bar{display:flex;align-items:center;justify-content:space-between;gap:16px;margin:22px 0}#app .accounting-manual .mode-switch{display:inline-flex;border:1px solid #b9cadb;border-radius:6px;background:#fff;padding:3px;gap:3px}#app .accounting-manual .mode-switch a{min-height:44px;display:inline-flex;align-items:center;justify-content:center;padding:7px 17px;border-radius:3px;color:var(--muted);text-decoration:none;font-size:14px;font-weight:700}#app .accounting-manual .mode-switch a[aria-current=true]{background:var(--ink);color:#fff}#app .accounting-manual .mode-switch a:hover{background:#e7eff9;color:var(--ink)}#app .accounting-manual .read-position{color:var(--muted);font-size:13px;font-variant-numeric:tabular-nums}#app .accounting-manual .progress{height:4px;background:#dce5ed;margin-bottom:28px}#app .accounting-manual .progress>span{display:block;height:100%;background:var(--blue)}#app .accounting-manual .manual-section{background:#fff;border:1px solid var(--line);padding:30px clamp(20px,3vw,42px);margin:0 0 24px;scroll-margin-top:100px}#app .accounting-manual .section-head{display:flex;align-items:flex-start;gap:18px;margin-bottom:23px}#app .accounting-manual .step-no{display:grid;place-items:center;flex:0 0 34px;width:34px;height:34px;background:var(--soft);color:#1758be;font-size:15px;font-weight:750;line-height:1}#app .accounting-manual .section-head h2,#app .accounting-manual .section-head h3{font-size:23px;margin:0}#app .accounting-manual .manual-section p{font-size:16px}#app .accounting-manual .manual-section ol,#app .accounting-manual .manual-section ul{padding-left:1.6em;margin:18px 0}#app .accounting-manual .manual-section li{padding-left:5px;margin:10px 0;font-size:16px}#app .accounting-manual .manual-section li::marker{font-weight:700;color:var(--blue)}#app .accounting-manual .manual-section table{width:100%;border-collapse:collapse;font-size:14px;margin:22px 0;text-align:left;line-height:1.75;table-layout:fixed}#app .accounting-manual .manual-section th{background:#f1f5f9;font-size:13px;color:#3b566e;font-weight:700}#app .accounting-manual .manual-section th,#app .accounting-manual .manual-section td{border:1px solid #d6e1eb;padding:12px 14px;vertical-align:top;overflow-wrap:anywhere}#app .accounting-manual .manual-section th:first-child{width:26%}#app .accounting-manual .manual-section td:first-child{font-weight:700}#app .accounting-manual .manual-section figure{margin:24px 0}#app .accounting-manual .image-open{display:block;width:100%;padding:0;background:#f5f8fb;border:1px solid #c5d2df;overflow:hidden;border-radius:3px;cursor:zoom-in}#app .accounting-manual .image-open picture{display:block}#app .accounting-manual .image-open img{width:100%}#app .accounting-manual .image-open:hover{border-color:var(--blue);box-shadow:0 0 0 1px var(--blue)}#app .accounting-manual figcaption{margin-top:10px;color:var(--muted);font-size:13px;line-height:1.7}#app .accounting-manual .image-hint{display:block;margin-top:4px;color:var(--blue)}#app .accounting-manual .note{margin:22px 0 8px;padding:18px 20px;background:#f0f5fc;border-left:3px solid #6489bf;font-size:15px}#app .accounting-manual .note b{display:block;margin-bottom:5px}#app .accounting-manual .note p{font-size:15px}#app .accounting-manual .checks{margin-top:25px;padding-top:20px;border-top:1px solid var(--line)}#app .accounting-manual .checks :is(h3,h4){font-size:16px;margin-bottom:10px}#app .accounting-manual .checks label{display:flex;gap:12px;align-items:flex-start;min-height:44px;padding:8px 0;font-size:15px;cursor:pointer}#app .accounting-manual .checks input{width:20px;height:20px;flex-shrink:0;margin:4px 0 0;accent-color:var(--blue)}#app .accounting-manual .checks small{display:block;color:var(--muted);margin-top:8px;font-size:12px}#app .accounting-manual .sources{font-size:12px!important;color:var(--muted);margin-top:20px!important}#app .accounting-manual .sources a{display:inline-block;min-height:30px;margin-right:10px}#app .accounting-manual .step-footer{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:28px}#app .accounting-manual .step-footer .button{min-height:55px}#app .accounting-manual .step-footer .button:last-child{justify-self:end;min-width:200px}#app .accounting-manual .step-directory{border-top:1px solid var(--line);margin-top:38px;padding-top:22px}#app .accounting-manual .step-directory h2{font-size:17px}#app .accounting-manual .step-directory ol{padding-left:25px}#app .accounting-manual .step-directory a{display:inline-flex;min-height:44px;align-items:center;font-size:14px}#app .accounting-manual .all-chapter{scroll-margin-top:100px}#app .accounting-manual .all-chapter>header{padding-top:22px;margin-bottom:26px;border-top:2px solid var(--ink)}#app .accounting-manual .all-chapter>header h2{font-size:28px}#app .accounting-manual .all-chapter>header p{font-size:15px;color:var(--muted);margin-top:12px}#app .accounting-manual .single-link{display:inline-flex;align-items:center;min-height:44px;font-size:13px;margin-top:18px}#app .accounting-manual .search-results{list-style:none;padding:0;display:grid;gap:15px}#app .accounting-manual .search-results li{border-bottom:1px solid var(--line);padding:18px 0}#app .accounting-manual .search-results a{font-weight:700;font-size:19px}#app .accounting-manual .search-results p{color:var(--muted);font-size:14px;margin-top:8px}#app .accounting-manual .search-results small{display:block;color:var(--muted);margin-bottom:5px}#app .accounting-manual .loading{padding:50px;text-align:center}#app .accounting-manual #am-print-document{display:none}#app .accounting-manual dialog{width:min(1260px,96vw);max-height:94dvh;padding:20px;border:1px solid #b2c6db;border-radius:8px;color:var(--ink);background:#fff;overscroll-behavior:contain}#app .accounting-manual dialog::backdrop{background:rgba(14,34,55,.72)}#app .accounting-manual .image-dialog-head{display:flex;justify-content:space-between;gap:20px;align-items:flex-start;margin-bottom:20px}#app .accounting-manual .image-dialog-head p{font-size:15px}#app .accounting-manual .image-dialog-head button{flex-shrink:0}#app .accounting-manual .image-dialog-head+img{width:auto;max-height:76dvh;margin:auto;object-fit:contain}#app .accounting-manual #am-original-image{display:inline-flex;min-height:44px;align-items:center;font-size:14px;margin-top:10px}
@media(min-width:861px){#am-toc:not([open])>nav{display:grid!important}}
@media(max-width:1100px){.manual-shell{grid-template-columns:244px minmax(0,1fr)}#app .accounting-manual #am-sidebar{padding:25px 16px}#app .accounting-manual .am-content{padding:32px 25px}#app .accounting-manual .voucher-choices{gap:12px}#app .accounting-manual .voucher-choice{padding:21px 16px}#app .accounting-manual .voucher-choice h2{font-size:23px}#app .accounting-manual .home-top{display:block}#app .accounting-manual .start-link{margin-top:18px}}
@media(max-width:860px){.masthead{height:72px;padding:0 18px}#app .accounting-manual .brand b{font-size:16px}#app .accounting-manual .brand-mark{width:31px;height:36px;font-size:19px}#app .accounting-manual .header-actions{gap:6px}#app .accounting-manual .header-actions .edition{display:none}#app .accounting-manual .header-actions button,#app .accounting-manual .header-actions .button{padding:7px 11px;font-size:13px}#app .accounting-manual .manual-shell{display:block}#app .accounting-manual #am-sidebar{position:static;height:auto;padding:20px 20px 12px;border-right:0;border-bottom:1px solid var(--line)}#app .accounting-manual .manual-name,#app .accounting-manual .sidebar-foot{display:none}#app .accounting-manual form[role=search]{margin:0 0 15px}#app .accounting-manual .search-row input{font-size:16px}#app .accounting-manual #am-toc>summary{display:flex;align-items:center;justify-content:space-between;min-height:46px;cursor:pointer;font-size:15px;font-weight:700}#app .accounting-manual #am-toc>summary:after{content:"＋";font-size:20px}#app .accounting-manual #am-toc[open]>summary:after{content:"−"}#app .accounting-manual #am-toc[open]>summary{margin-bottom:12px}#app .accounting-manual #am-chapters{grid-template-columns:1fr 1fr}#app .accounting-manual #am-chapters>a{padding:10px 6px;gap:7px;font-size:14px}#app .accounting-manual .am-content{padding:27px 20px 44px;max-width:800px;margin:auto}#app .accounting-manual h1{font-size:29px}#app .accounting-manual .home-top{margin-bottom:24px}#app .accounting-manual .voucher-choices{grid-template-columns:1fr;margin:24px 0}#app .accounting-manual .voucher-choice{min-height:0;padding:19px 22px}#app .accounting-manual .voucher-choice h2{font-size:24px;margin-bottom:10px;padding-bottom:10px}#app .accounting-manual .voucher-choice small{margin-top:10px}#app .accounting-manual .home-guide{padding:22px}#app .accounting-manual .home-bottom{gap:20px;grid-template-columns:1fr}#app .accounting-manual .manual-section{padding:25px 21px}#app .accounting-manual .section-head{gap:12px}#app .accounting-manual .section-head h2,#app .accounting-manual .section-head h3{font-size:21px}#app .accounting-manual .read-bar{align-items:flex-start;flex-direction:column;gap:10px}#app .accounting-manual .mode-switch{width:100%}#app .accounting-manual .mode-switch a{flex:1;padding:8px 12px}#app .accounting-manual .manual-section th,#app .accounting-manual .manual-section td{padding:10px 9px;font-size:13px}#app .accounting-manual .manual-section th:first-child{width:28%}#app .accounting-manual .manual-section figure{margin:20px -9px}#app .accounting-manual .manual-section p,#app .accounting-manual .manual-section li{font-size:16px}#app .accounting-manual .note{padding:16px}#app .accounting-manual .step-footer{gap:9px}#app .accounting-manual .step-footer .button{font-size:14px;padding:9px 10px}#app .accounting-manual .step-footer .button:last-child{min-width:0;width:100%}#app .accounting-manual dialog{padding:15px}#app .accounting-manual .image-dialog-head{gap:10px}#app .accounting-manual .image-dialog-head p{font-size:13px}#app .accounting-manual .breadcrumb{margin-bottom:17px}#app .accounting-manual{scroll-padding-top:82px}}
@media(max-width:360px){.masthead{padding:0 12px}#app .accounting-manual .brand small{font-size:10px}#app .accounting-manual .brand{gap:8px}#app .accounting-manual .header-actions .button{padding:6px 8px}#app .accounting-manual .header-actions button{padding:6px 9px}#app .accounting-manual .am-content{padding:25px 14px}#app .accounting-manual .manual-section{padding:22px 16px}#app .accounting-manual .section-head h2,#app .accounting-manual .section-head h3{font-size:20px}#app .accounting-manual #am-chapters{grid-template-columns:1fr}}
@media(prefers-reduced-motion:no-preference){button,.button,.voucher-choice,a{transition:background-color 120ms,border-color 120ms,color 120ms}}
@media print{@page{size:A4 portrait;margin:16mm 14mm 18mm}#app .accounting-manual{scroll-padding:0}#app .accounting-manual{background:#fff;font-size:11pt;color:#142b41}#app .accounting-manual .masthead,#app .accounting-manual .manual-shell,#app .accounting-manual dialog,#app .accounting-manual .skip,#app .accounting-manual #am-status{display:none!important}#app .accounting-manual #am-print-document{display:block!important}#app .accounting-manual #am-print-document .print-cover{padding:35mm 5mm 15mm;min-height:225mm;border-top:3mm solid #2368d9;break-after:page}#app .accounting-manual #am-print-document .print-cover h1{font-size:30pt}#app .accounting-manual #am-print-document .print-cover p{margin-top:10mm}#app .accounting-manual #am-print-document .print-cover ol{line-height:2.2}#app .accounting-manual #am-print-document .all-chapter{break-before:page}#app .accounting-manual #am-print-document .all-chapter>header{border-top:2pt solid #183049;margin:0 0 7mm;padding-top:5mm}#app .accounting-manual #am-print-document .all-chapter>header h2{font-size:22pt}#app .accounting-manual #am-print-document .manual-section{border:0;border-bottom:1pt solid #dfe7ee;padding:4mm 0 6mm;margin:0 0 6mm;break-inside:avoid}#app .accounting-manual #am-print-document .section-head{margin-bottom:4mm;break-after:avoid}#app .accounting-manual #am-print-document .section-head h3{font-size:15pt}#app .accounting-manual #am-print-document .step-no{background:#fff;border:1pt solid #526779;width:8mm;height:8mm;flex-basis:8mm;font-size:10pt}#app .accounting-manual #am-print-document .manual-section p,#app .accounting-manual #am-print-document .manual-section li{font-size:10.5pt;line-height:1.8}#app .accounting-manual #am-print-document .manual-section table{font-size:9pt;margin:4mm 0}#app .accounting-manual #am-print-document .manual-section th,#app .accounting-manual #am-print-document .manual-section td{font-size:9pt;padding:2.5mm}#app .accounting-manual #am-print-document figure{margin:5mm 0;break-inside:avoid}#app .accounting-manual #am-print-document figure img{max-height:90mm;object-fit:contain;margin:auto;width:auto}#app .accounting-manual #am-print-document figcaption{font-size:8pt}#app .accounting-manual #am-print-document .image-open{border:1pt solid #dfe7ee;background:#fff;border-radius:0}#app .accounting-manual #am-print-document .image-hint,#app .accounting-manual #am-print-document .single-link,#app .accounting-manual #am-print-document .checks small{display:none}#app .accounting-manual #am-print-document .checks{margin-top:5mm;padding-top:3mm}#app .accounting-manual #am-print-document .checks h4{margin:0;font-size:11pt}#app .accounting-manual #am-print-document .checks p{font-size:10pt}#app .accounting-manual #am-print-document .note{font-size:10pt;margin-top:4mm;padding:3mm 4mm;border:1pt solid #b5c5d5;background:#fff;break-inside:avoid}#app .accounting-manual #am-print-document .note p{font-size:10pt}#app .accounting-manual #am-print-document .sources{font-size:8pt!important}#app .accounting-manual #am-print-document .sources a{color:#364f68;text-decoration:none}#app .accounting-manual a{color:inherit}#app .accounting-manual thead{display:table-header-group}#app .accounting-manual img,#app .accounting-manual tr{break-inside:avoid}#app .accounting-manual h1,#app .accounting-manual h2,#app .accounting-manual h3{break-after:avoid}}

#app .accounting-manual{min-width:0;border:1px solid var(--line);border-radius:8px;background:var(--canvas);overflow-wrap:anywhere}
#app .accounting-manual .masthead{position:static;height:auto;min-height:70px;padding:12px 20px;flex-wrap:wrap}
#app .accounting-manual .masthead>a{font-size:14px;min-height:44px;display:inline-flex;align-items:center}
#app .accounting-manual .manual-shell{grid-template-columns:220px minmax(0,1fr);min-height:0}
#app .accounting-manual #am-sidebar{position:static;height:auto;padding:24px 18px}
#app .accounting-manual .am-content{padding:30px 24px 44px}
#app .accounting-manual .home-top{display:block}
#app .accounting-manual .start-link{margin-top:18px}
#app .accounting-manual .voucher-choices{gap:12px}
#app .accounting-manual .voucher-choice{padding:22px 16px;min-height:0}
#app .accounting-manual .voucher-choice h2{font-size:23px}
#app .accounting-manual #am-chapters>a span{flex:0 0 18px;white-space:nowrap}
#app .accounting-manual table{min-width:0}
#app .accounting-manual th,#app .accounting-manual td{white-space:normal}
@media print{#app .accounting-manual #am-print-document,#app .accounting-manual #am-print-document *{visibility:visible!important}}
@media(max-width:1250px){#app .accounting-manual .manual-shell{display:block}#app .accounting-manual #am-sidebar{border-right:0;border-bottom:1px solid var(--line)}#app .accounting-manual #am-chapters{grid-template-columns:repeat(4,minmax(0,1fr))}#app .accounting-manual .sidebar-foot{display:none}#app .accounting-manual .manual-name{display:none}#app .accounting-manual form[role=search]{margin:0 0 12px}}
@media(max-width:860px){#app .accounting-manual #am-chapters{grid-template-columns:1fr 1fr}#app .accounting-manual .am-content{padding:25px 18px}#app .accounting-manual .masthead{padding:10px 14px;gap:8px}#app .accounting-manual .header-actions{margin-left:auto}#app .accounting-manual .voucher-choice{padding:19px 22px}}
@media(max-width:360px){#app .accounting-manual #am-chapters{grid-template-columns:1fr}#app .accounting-manual .am-content{padding:22px 12px}#app .accounting-manual .header-actions{margin-left:0}}
@media print{body:has(#am-root) #migration-mode,body:has(#am-root) .shell>header,body:has(#am-root) .desktop-nav,body:has(#am-root) .portal-skip-link,body:has(#am-root) .mobile-launcher-shell>header,body:has(#am-root) .dr-mobile-shell>header,body:has(#am-root) .dr-mobile-shell>nav{display:none!important}body:has(#am-root) .shell,body:has(#am-root) .layout,body:has(#am-root) #portal-main-content{display:block!important;padding:0!important;margin:0!important;width:auto!important;max-width:none!important;min-height:0!important}body:has(#am-root) #app .accounting-manual{display:block!important;border:0!important;background:#fff}body:has(#am-root) #app .accounting-manual #am-print-document{display:block!important}}