.financial-statement{min-width:0;color:var(--ink);font-family:var(--font-dissei-sans), sans-serif}.financial-statement__formula{gap:var(--space-4);border:1px solid var(--line);padding:var(--space-4);background:var(--blue-soft);border-bottom:0;grid-template-columns:4rem minmax(0,1fr);min-height:122px;display:grid}.financial-statement__formula>span{color:var(--blue);font-size:var(--type-caption)}.financial-statement__formula strong{font-size:.875rem;font-weight:500}.financial-statement__formula p{margin:var(--space-1) 0;color:var(--dim);font-size:.8125rem;line-height:1.5}.financial-statement__formula code{overflow-wrap:anywhere;color:var(--blue);font:400 .75rem/1.6 var(--font-dissei-mono),monospace;background:0 0;padding:0;display:block}.financial-statement__scroll{border:1px solid var(--line);scrollbar-width:thin;max-height:34rem;overflow:auto}.financial-statement__scroll:focus-visible{outline:2px solid var(--blue);outline-offset:3px}.financial-statement table{border-collapse:separate;border-spacing:0;font-variant-numeric:tabular-nums;width:100%;min-width:540px;font-size:.875rem}.financial-statement th,.financial-statement td{padding:var(--space-3) var(--space-4);border-bottom:1px solid var(--line);text-align:right;vertical-align:middle;font-weight:400}.financial-statement th:first-child{text-align:left;width:43%}.financial-statement thead th{z-index:1;background:var(--background);color:var(--dim);font-size:var(--type-caption);white-space:nowrap;font-weight:500;position:sticky;top:0}.financial-statement tbody th{padding:0}.financial-statement tbody button{align-items:baseline;gap:var(--space-3);width:100%;min-height:48px;padding:var(--space-3) var(--space-4);color:inherit;font:inherit;text-align:left;cursor:pointer;background:0 0;border:0;border-radius:0;display:flex}.financial-statement tbody button:focus-visible{outline:2px solid var(--blue);outline-offset:-3px}.financial-statement tbody button:hover{color:var(--blue);background:var(--blue-soft)}.financial-statement__step{color:var(--faint);font-size:var(--type-caption);min-width:1.25rem}.financial-statement .financial-statement__group th{width:auto;padding:var(--space-3) var(--space-4);background:var(--panel);color:var(--dim);font-size:var(--type-caption);text-align:left;font-weight:500}.financial-statement .financial-statement__unit{font-size:var(--type-caption);color:var(--dim);white-space:nowrap}.financial-statement tr[data-changed=true] td:last-child{color:var(--blue);background:var(--blue-soft)}.financial-statement tr[data-selected=true] th{box-shadow:inset 2px 0 var(--blue)}.financial-statement__status{margin-top:var(--space-1);color:var(--dim);font-size:.6875rem;display:block}.financial-statement__status[data-breach=true]{color:var(--redline);font-weight:500}.financial-statement__help{margin:var(--space-3) 0 0;color:var(--dim);font-size:var(--type-caption);line-height:1.6}.research-article-page .prose .financial-statement__formula code{background:0 0;border:0;border-radius:0;padding:0}.financial-statement__scroll-hint{display:none}@media (max-width:640px){.financial-statement .financial-statement__scroll-hint{color:var(--dim);border-bottom:1px solid var(--line);margin:0;padding:12px 16px;font-size:.8125rem;line-height:1.5;display:block}}
.financial-workbook{border:1px solid var(--line);border-radius:var(--radius);background:var(--background);overflow:hidden}.financial-workbook__header{padding:var(--space-6)}.financial-workbook__header h3{margin:var(--space-2) 0 var(--space-3);color:var(--ink);font:400 clamp(1.3rem,2.3vw,1.75rem)/1.3 var(--font-dissei-sans),sans-serif;letter-spacing:-.025em}.financial-workbook__header p{max-width:75ch;color:var(--dim);margin:0;font-size:.875rem;line-height:1.7}.financial-workbook__tabs{gap:0}.financial-workbook__tabs>[role=tablist]{border-block:1px solid var(--line);width:100%;height:auto;padding:var(--space-2) var(--space-6);justify-content:start}.financial-workbook__tabs [role=tab]{min-height:44px;padding-inline:var(--space-4);color:var(--dim);flex:none}.financial-workbook__tabs [role=tab][data-state=active]{color:var(--blue)}.financial-workbook__tabs [role=tab]:after{background:var(--blue);bottom:-8px}.financial-workbook__tabs [role=tabpanel]{padding:var(--space-6)}.financial-workbook__input-intro{justify-content:space-between;align-items:start;gap:var(--space-4);padding-bottom:var(--space-6);display:flex}.financial-workbook__input-intro p{max-width:55ch;color:var(--dim);margin:0;font-size:.8125rem;line-height:1.65}.financial-workbook__input-scroll{scrollbar-width:thin;max-height:36rem;overflow:auto}.financial-workbook__inputs{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%;min-width:520px;font-size:.8125rem}.financial-workbook__inputs th,.financial-workbook__inputs td{border-bottom:1px solid var(--line);padding:var(--space-3) var(--space-4);text-align:left;font-weight:400}.financial-workbook__inputs thead th{color:var(--dim);font-size:var(--type-caption);font-weight:500}.financial-workbook__inputs td:nth-child(2){font:.75rem var(--font-dissei-mono),monospace;color:var(--dim)}.financial-workbook__inputs :is(td,th):nth-child(3){text-align:right}.financial-workbook__inputs td:last-child{color:var(--dim);font-size:var(--type-caption)}.financial-workbook__inputs .financial-workbook__input-group th{color:var(--blue);background:var(--panel);font-weight:500}.financial-workbook__scenario{justify-content:space-between;gap:var(--space-4);margin-bottom:var(--space-6);display:flex}.financial-workbook__scenario strong{color:var(--ink);font-size:.875rem;font-weight:500}.financial-workbook__scenario p{margin:var(--space-2) 0 0;color:var(--dim);max-width:47ch;font-size:.8125rem;line-height:1.6}.financial-workbook__actions{gap:var(--space-2);flex-wrap:wrap;flex:none;align-items:start;display:flex}.financial-workbook__edit{align-items:center;gap:var(--space-2);min-width:9rem;display:flex}.financial-workbook__edit input{text-align:right;border-color:var(--blue);min-height:44px;color:var(--blue);background:var(--background);font-variant-numeric:tabular-nums;font-size:.875rem}.financial-workbook__edit>span{font-size:var(--type-caption);color:var(--dim)}.financial-workbook__calculate{justify-content:space-between;align-items:center;gap:var(--space-4);margin-top:var(--space-4);display:flex}.financial-workbook__calculate p{color:var(--dim);font-size:var(--type-caption);max-width:65ch;margin:0;line-height:1.6}.financial-workbook__feedback{min-height:2.5em;margin:var(--space-4) 0;color:var(--blue);font-size:.8125rem;line-height:1.65}.financial-workbook__feedback[data-error=true]{color:var(--redline)}.financial-workbook__results{border-block:1px solid var(--line);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.financial-workbook__results>div{padding:var(--space-4) 0;min-width:0}.financial-workbook__results>div+div{border-left:1px solid var(--line);padding-left:var(--space-4)}.financial-workbook__results>div>span{color:var(--dim);font-size:var(--type-caption);display:block}.financial-workbook__results strong{margin-top:var(--space-2);color:var(--blue);font:400 clamp(1.75rem,3.5vw,2.75rem)/1.15 var(--font-dissei-serif),serif;font-variant-numeric:tabular-nums;display:block}.financial-workbook__results small{margin-left:var(--space-1);font:400 .75rem var(--font-dissei-sans),sans-serif;color:var(--dim)}.financial-workbook__lesson{margin:var(--space-4) 0;color:var(--dim);font-size:.875rem;line-height:1.7}.financial-workbook__recovery{border-top:1px solid var(--line);padding-top:var(--space-2);color:var(--dim);font-size:.8125rem}.financial-workbook__recovery summary{min-height:44px;color:var(--blue);cursor:pointer;align-content:center}.financial-workbook__recovery p{font-size:.8125rem;line-height:1.65}.financial-workbook__recovery table{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%}.financial-workbook__recovery :is(th,td){padding:var(--space-3) 0;border-bottom:1px solid var(--line);text-align:right;font-weight:400}.financial-workbook__recovery th:first-child{text-align:left}.financial-workbook__footer{padding:var(--space-4) var(--space-6);border-top:1px solid var(--line);color:var(--dim);font-size:var(--type-caption);line-height:1.6}@container worksheet-study (max-width:620px){.financial-workbook__scenario,.financial-workbook__input-intro{flex-direction:column}}@media (max-width:540px){.financial-workbook__header,.financial-workbook__tabs [role=tabpanel],.financial-workbook__footer{padding:var(--space-4)}.financial-workbook__tabs>[role=tablist]{padding-inline:var(--space-4)}.financial-workbook__tabs [role=tab]{padding-inline:var(--space-2);font-size:.8125rem}.financial-workbook__results{grid-template-columns:1fr}.financial-workbook__results>div{justify-content:space-between;align-items:baseline;gap:var(--space-4);display:flex}.financial-workbook__results>div+div{border-left:0;border-top:1px solid var(--line);padding-left:0}.financial-workbook__results strong{margin:0}}.research-article-page .prose .financial-workbook__header h3{margin:var(--space-2) 0 var(--space-3);font:400 clamp(1.3rem,2.3vw,1.75rem)/1.3 var(--font-dissei-sans),sans-serif;letter-spacing:-.025em}.research-article-page .prose .financial-workbook__tabs>[role=tablist]{background:var(--background);border-radius:0}.research-article-page .prose .financial-workbook__tabs [role=tab]{box-shadow:none;background:0 0;border-radius:0}.financial-workbook__edit small{color:var(--blue);font-size:.625rem;display:block}