/* Factory tax-base lesson; scoped to the shared topics design. */
.fb-page select,.fb-page textarea{font:inherit;color:var(--tp-ink);max-width:100%}
.fb-page :is(select,textarea,summary):focus-visible{outline:3px solid var(--tp-rust);outline-offset:3px}
.fb-page [hidden]{display:none!important}
.fb-list{padding-left:21px;margin:12px 0;color:var(--tp-muted)}
.fb-list li+li{margin-top:8px}
.fb-lines{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:23px}
.fb-line{background:#fff;border:1px solid var(--tp-line);padding:24px;margin:0;min-width:0}
.fb-line h3,.fb-country h3,.fb-case h3{font-size:20px;color:var(--tp-blue);line-height:1.55;margin:0 0 13px}
.fb-number,.fb-synthetic{font-size:12px!important;color:var(--tp-rust)!important;margin:0 0 9px!important}
.fb-line-path{padding:0;list-style:none;display:flex;flex-direction:column;gap:29px;margin:20px 0}
.fb-line-path li{flex:1;min-width:0;position:relative;border:1px solid #b9c5d2;background:var(--tp-soft);padding:14px 10px;text-align:center;font-size:14px;line-height:1.8;color:var(--tp-blue);overflow-wrap:anywhere}
.fb-line-path li:not(:last-child):after{content:"↓";position:absolute;right:50%;bottom:-26px;transform:translateX(50%);font-size:22px;color:#8b9bb1}
.fb-line-links{padding-left:21px;margin:0 0 17px;color:var(--tp-muted);font-size:13px;line-height:1.8}
.fb-line p,.fb-country p,.fb-definition,.fb-case p,.fb-case li{font-size:14px;line-height:1.9}
.fb-countries{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:23px}
.fb-country,.fb-case{background:#fff;border:1px solid var(--tp-line);padding:24px 21px;min-width:0}
.fb-definition{margin:15px 0 0}
.fb-definition dt{font-weight:600;color:var(--tp-ink);margin-top:13px}
.fb-definition dd{margin:3px 0 0;color:var(--tp-muted);overflow-wrap:anywhere}
.fb-workflow{padding:0;list-style:none;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:23px 0}
.fb-workflow li{background:#fff;border:1px solid var(--tp-line);border-top:3px solid var(--tp-blue);padding:21px 18px;min-width:0}
.fb-workflow span{display:block;color:#8b9bb1;font:27px Georgia,serif;margin-bottom:9px}
.fb-workflow strong{font-size:16px;display:block;line-height:1.7}
.fb-workflow p{font-size:14px;line-height:1.85;margin-top:10px}
.fb-note{padding:15px 18px;background:#f4f1eb;font-size:14px!important;line-height:1.9!important}
.fb-cases{display:grid;gap:20px;margin-top:23px}
.fb-case-answer{margin-top:17px;border-top:1px solid var(--tp-line);padding-top:16px}
.fb-case-answer>summary,.fb-copy>summary{cursor:pointer;color:var(--tp-blue);font-size:15px;line-height:1.8;font-weight:600}
.fb-case-answer h4{font-size:16px;margin:18px 0 10px;color:var(--tp-ink)}
.fb-ledger{margin:18px 0;border-top:1px solid var(--tp-line);font-size:14px;line-height:1.85}
.fb-ledger>div{display:grid;grid-template-columns:minmax(110px,1fr) minmax(0,3fr);gap:18px;padding:12px 0;border-bottom:1px solid var(--tp-line)}
.fb-ledger dt{font-weight:600;color:var(--tp-ink)}
.fb-ledger dd{margin:0;color:var(--tp-muted);overflow-wrap:anywhere}
.fb-citations{font-size:12px!important}
.fb-citations a{color:var(--tp-blue);text-decoration:underline;text-underline-offset:3px}
.fb-materials{padding:0;list-style:none;counter-reset:fb-material;margin:23px 0}
.fb-materials>li{counter-increment:fb-material;display:grid;grid-template-columns:minmax(0,1fr) 180px;gap:20px;border-top:1px solid var(--tp-line);padding:22px 0}
.fb-materials h3{font-size:17px;margin-bottom:8px}
.fb-materials h3:before{content:counter(fb-material,decimal-leading-zero) " / ";font-family:Georgia,serif;color:#8b9bb1}
.fb-materials p{font-size:14px;line-height:1.85}
.fb-materials p+p{margin-top:10px!important}
.fb-material-status label{display:block;font-size:12px;line-height:1.7;margin-bottom:8px}
.fb-material-status select{width:100%;min-height:45px;border:1px solid #aeb9c6;background:#fff;padding:9px 10px;font-size:13px}
.fb-tools{background:#eeebe4;padding:23px}
.fb-tools .tp-actions{flex-wrap:wrap;margin-top:17px}
.fb-tools [role="status"]{font-size:14px;line-height:1.85;margin-top:13px}
.fb-copy{border:1px solid var(--tp-line);background:#fff;padding:14px;margin-top:18px}
.fb-copy textarea{box-sizing:border-box;width:100%;resize:vertical;padding:12px;margin-top:13px;border:1px solid var(--tp-line);font:13px/1.8 ui-monospace,monospace}
@media(max-width:1100px){.fb-materials>li{grid-template-columns:minmax(0,1fr) 155px;gap:15px}}
@media(max-width:760px){.fb-lines,.fb-countries,.fb-workflow{grid-template-columns:1fr}.fb-line-path{flex-direction:column;gap:29px}.fb-line-path li:not(:last-child):after{content:"↓";right:50%;top:auto;bottom:-26px;transform:translateX(50%)}.fb-line-path li{padding:10px 12px}.fb-line,.fb-country,.fb-case{padding:22px 20px}.fb-line h3,.fb-country h3,.fb-case h3{font-size:19px}.fb-workflow li{display:grid;grid-template-columns:33px minmax(0,1fr);gap:5px 12px;padding:17px 18px}.fb-workflow span{grid-row:1/3;margin:3px 0 0;font-size:25px}.fb-workflow p{grid-column:2;margin:0}.fb-ledger>div{grid-template-columns:1fr;gap:5px}.fb-materials>li{grid-template-columns:1fr;gap:15px}.fb-material-status select{max-width:260px}.fb-tools{padding:20px}.fb-tools .tp-actions{flex-direction:column;align-items:stretch}.fb-page .tp-toc ol{grid-template-columns:1fr}}
@media print{.fb-tools,.fb-material-status,.fb-nojs{display:none!important}.fb-lines,.fb-countries,.fb-workflow{display:block}.fb-line,.fb-country,.fb-workflow li{break-inside:avoid;margin-bottom:13px}.fb-materials>li{display:block}.fb-case-answer>*{display:block}.fb-page a{color:inherit}}

.fb-state{display:inline-block;padding:6px 10px;margin:0 0 14px!important;background:#edf1f5;color:var(--tp-blue);font-size:12px!important;line-height:1.7!important}
.fb-state-hold{background:#f4e9df;color:#854326}
.fb-country [class="tp-caption"]{font-size:13px}