/* kanundan — ortak tasarım. Lacivert ana renk, Inter, hizalı rakamlar. Maaş modülüyle aynı renk dili. */
:root {
  --bg: #F2F5F9; --surface: #FFFFFF; --surface-2: #F7F9FC; --ink: #0F1B2D; --muted: #5A6A80; --line: #E1E7EF; --line-strong: #C6D0DD;
  --accent: #1E3A8A; --accent-2: #2852C7; --accent-ink: #FFFFFF; --accent-soft: #E8EEFB;
  --zam: #D97706; --zam-soft: #FFF7E8; --zam-ink: #7A3E00;
  --ok: #15803D; --ok-soft: #E8F6EE; --bad: #B42318; --bad-soft: #FDECEA; --warn-bg: #FFF4D6; --warn-ink: #7A5410;
  --c-net: #15803D; --c-sgk: #0E7490; --c-gv: #C2410C; --c-dv: #7C3AED; --c-isv: #64748B;
  --input-bg: #FFFFFF;
  --font: "Inter", "Segoe UI", Roboto, system-ui, -apple-system, sans-serif;
  --r: 12px; --r-sm: 8px; --shadow: 0 1px 2px rgba(15, 27, 45, .05), 0 1px 1px rgba(15, 27, 45, .03);
}
@media (prefers-color-scheme: dark) { :root:not([data-theme="light"]) {
  --bg: #0B1220; --surface: #121B2E; --surface-2: #17223A; --ink: #E6ECF5; --muted: #94A3BA; --line: #233150; --line-strong: #34466B;
  --accent: #7FA4FF; --accent-2: #9DB9FF; --accent-ink: #0B1220; --accent-soft: #1B2A4D;
  --zam: #F59E0B; --zam-soft: #2E2410; --zam-ink: #FCD58A;
  --ok: #4ADE80; --ok-soft: #12301F; --bad: #F87171; --bad-soft: #3A1717; --warn-bg: #33290F; --warn-ink: #F2D38A;
  --c-net: #4ADE80; --c-sgk: #22B8CF; --c-gv: #FB923C; --c-dv: #A78BFA; --c-isv: #94A3B8;
  --input-bg: #0F1828; color-scheme: dark } }
:root[data-theme="dark"] {
  --bg: #0B1220; --surface: #121B2E; --surface-2: #17223A; --ink: #E6ECF5; --muted: #94A3BA; --line: #233150; --line-strong: #34466B;
  --accent: #7FA4FF; --accent-2: #9DB9FF; --accent-ink: #0B1220; --accent-soft: #1B2A4D;
  --zam: #F59E0B; --zam-soft: #2E2410; --zam-ink: #FCD58A;
  --ok: #4ADE80; --ok-soft: #12301F; --bad: #F87171; --bad-soft: #3A1717; --warn-bg: #33290F; --warn-ink: #F2D38A;
  --c-net: #4ADE80; --c-sgk: #22B8CF; --c-gv: #FB923C; --c-dv: #A78BFA; --c-isv: #94A3B8;
  --input-bg: #0F1828; color-scheme: dark }

* { box-sizing: border-box; }
[hidden] { display: none !important; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--ink); font-family: var(--font); font-size: 15px; line-height: 1.55; -webkit-font-smoothing: antialiased; }
h1, h2, h3 { margin: 0; line-height: 1.2; letter-spacing: -0.02em; text-wrap: balance; }
p { margin: 0; }
a { color: var(--accent); }
button, input, select { font: inherit; color: inherit; }
:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.num, td, .k-val, .k-big { font-variant-numeric: tabular-nums; }
.wrap { max-width: 1200px; margin: 0 auto; padding-left: max(16px, env(safe-area-inset-left, 0px)); padding-right: max(16px, env(safe-area-inset-right, 0px)); }

/* ---------- Üst çubuk ---------- */
.kx-top { background: var(--surface); border-bottom: 1px solid var(--line); position: sticky; top: env(safe-area-inset-top, 0px); z-index: 20; }
body::before { content: ""; position: fixed; inset: 0 0 auto; height: env(safe-area-inset-top, 0px); z-index: 30; background: var(--surface); }
.kx-bar { display: flex; align-items: center; gap: 18px; min-height: 60px; }
.kx-logo { display: inline-flex; align-items: center; gap: 9px; text-decoration: none; color: var(--ink); font-weight: 700; font-size: 19px; letter-spacing: -0.03em; flex: none; }
.kx-logo .mk { width: 30px; height: 30px; border-radius: 8px; background: var(--accent); color: var(--accent-ink); display: grid; place-items: center; font-size: 17px; font-weight: 700; }
.kx-logo .tld { color: var(--muted); font-weight: 500; }
.kx-nav { display: flex; gap: 2px; flex: 1; min-width: 0; overflow-x: auto; scrollbar-width: none; }
.kx-nav::-webkit-scrollbar { display: none; }
.kx-nav a { text-decoration: none; color: var(--muted); font-weight: 500; font-size: 14px; padding: 8px 10px; border-radius: var(--r-sm); white-space: nowrap; }
.kx-nav a:hover { color: var(--ink); background: var(--surface-2); }
.kx-nav a[aria-current="page"] { color: var(--accent); background: var(--accent-soft); font-weight: 600; }
.kx-tema { flex: none; border: 1px solid var(--line-strong); background: var(--surface); border-radius: var(--r-sm); padding: 6px 10px; cursor: pointer; font-size: 13px; font-weight: 600; display: inline-flex; gap: 6px; align-items: center; }
.kx-tema:hover { border-color: var(--accent); }
@media (max-width: 860px) {
  .kx-bar { flex-wrap: wrap; gap: 6px 12px; padding-block: 8px 0; }
  .kx-nav { order: 3; flex-basis: 100%; padding-bottom: 6px; }
  .kx-tema { margin-left: auto; }
}

/* ---------- Alt bilgi ---------- */
.kx-foot { margin-top: 56px; border-top: 1px solid var(--line); background: var(--surface); padding-block: 32px calc(28px + env(safe-area-inset-bottom, 0px)); font-size: 14px; color: var(--muted); }
.kx-foot .cols { display: grid; grid-template-columns: 1.4fr 1fr 1fr; gap: 28px; }
@media (max-width: 760px) { .kx-foot .cols { grid-template-columns: 1fr; } }
.kx-foot h4 { margin: 0 0 8px; font-size: 13px; color: var(--ink); text-transform: uppercase; letter-spacing: .05em; }
.kx-foot ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 5px; }
.kx-foot a { color: var(--muted); text-decoration: none; }
.kx-foot a:hover { color: var(--accent); }
.kx-foot .legal { margin-top: 22px; padding-top: 16px; border-top: 1px solid var(--line); font-size: 12.5px; }

/* ---------- Sayfa başlığı ---------- */
.k-head { padding-block: 28px 18px; }
.k-crumb { font-size: 13px; color: var(--muted); margin-bottom: 8px; }
.k-crumb a { color: var(--muted); text-decoration: none; }
.k-crumb a:hover { color: var(--accent); }
.k-head h1 { font-size: clamp(26px, 3.4vw, 34px); font-weight: 700; }
.k-lead { margin-top: 8px; color: var(--muted); font-size: 16px; max-width: 70ch; }
.k-meta { margin-top: 10px; display: flex; flex-wrap: wrap; gap: 8px; }
.k-pill { font-size: 12.5px; font-weight: 600; padding: 3px 10px; border-radius: 99px; background: var(--accent-soft); color: var(--accent); }

/* ---------- Araç düzeni ---------- */
.k-tool { display: grid; grid-template-columns: minmax(300px, 380px) minmax(0, 1fr); gap: 18px; align-items: start; }
@media (max-width: 900px) { .k-tool { grid-template-columns: minmax(0, 1fr); } }
.card { background: var(--surface); border: 1px solid var(--line); border-radius: var(--r); box-shadow: var(--shadow); }
.k-form { padding: 18px; display: grid; gap: 14px; position: sticky; top: calc(env(safe-area-inset-top, 0px) + 76px); }
@media (max-width: 900px) { .k-form { position: static; } }
.k-form h2 { font-size: 15px; font-weight: 700; }
.k-res { padding: 20px; display: grid; grid-template-columns: minmax(0, 1fr); gap: 16px; min-width: 0; }
.k-res > * { min-width: 0; }
.field { display: grid; gap: 5px; min-width: 0; }
.lbl { font-size: 12.5px; font-weight: 600; color: var(--ink); }
.hint { font-size: 12.5px; color: var(--muted); }
.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; }
input[type=text], input[type=date], select { width: 100%; background: var(--input-bg); border: 1px solid var(--line-strong); border-radius: var(--r-sm); padding: 8px 10px; min-height: 40px; }
input[type=text]:focus, input[type=date]:focus, select:focus { border-color: var(--accent); outline: 2px solid color-mix(in srgb, var(--accent) 25%, transparent); outline-offset: 0; }
input.money { text-align: right; font-variant-numeric: tabular-nums; font-weight: 600; }
.chk { display: flex; gap: 9px; align-items: flex-start; font-size: 14px; cursor: pointer; }
.chk input { margin-top: 4px; accent-color: var(--accent); width: 16px; height: 16px; flex: none; }
.seg { display: grid; grid-auto-flow: column; grid-auto-columns: 1fr; border: 1px solid var(--line-strong); border-radius: var(--r-sm); overflow: hidden; }
.seg button { border: 0; background: var(--surface); padding: 8px 6px; cursor: pointer; font-size: 13.5px; font-weight: 500; border-right: 1px solid var(--line); }
.seg button:last-child { border-right: 0; }
.seg button[aria-pressed="true"] { background: var(--accent); color: var(--accent-ink); font-weight: 600; }
.btn { border: 1px solid var(--line-strong); background: var(--surface); border-radius: var(--r-sm); padding: 8px 14px; cursor: pointer; font-weight: 600; font-size: 14px; display: inline-flex; gap: 6px; align-items: center; text-decoration: none; color: var(--ink); }
.btn:hover { border-color: var(--accent); }
.btn.primary { background: var(--accent); border-color: var(--accent); color: var(--accent-ink); }
.btn.primary:hover { background: var(--accent-2); border-color: var(--accent-2); }
.btns { display: flex; flex-wrap: wrap; gap: 8px; }
.k-sep { border: 0; border-top: 1px solid var(--line); margin: 2px 0; }

/* Sonuç blokları */
.k-sum { display: flex; flex-wrap: wrap; gap: 1px; background: var(--line); border: 1px solid var(--line); border-radius: var(--r); overflow: hidden; }
.k-sum > div { background: var(--surface); padding: 14px 16px; display: grid; gap: 2px; min-width: 0; flex: 1 1 180px; align-content: start; }
.k-sum .lab { font-size: 12px; font-weight: 600; color: var(--muted); text-transform: uppercase; letter-spacing: .04em; }
.k-sum .k-big { font-size: clamp(19px, 1.7vw, 23px); white-space: nowrap; font-weight: 700; letter-spacing: -0.02em; }
.k-sum .sub { font-size: 12.5px; color: var(--muted); }
.k-sum .lead { background: var(--accent-soft); }
.k-sum .lead .lab { color: var(--accent); }
.k-sum .lead .k-big { color: var(--c-net); }
.k-sec h3 { font-size: 15px; font-weight: 700; margin-bottom: 8px; display: flex; gap: 8px; align-items: center; flex-wrap: wrap; }
.badge { font-size: 12px; font-weight: 600; padding: 2px 9px; border-radius: 99px; }
.badge.ok { background: var(--ok-soft); color: var(--ok); }
.badge.no { background: var(--bad-soft); color: var(--bad); }
.badge.mid { background: var(--warn-bg); color: var(--warn-ink); }
.tbl-wrap { overflow-x: auto; border: 1px solid var(--line); border-radius: var(--r-sm); }
table.k-t { border-collapse: collapse; width: 100%; font-size: 14px; }
table.k-t th, table.k-t td { padding: 8px 12px; border-bottom: 1px solid var(--line); text-align: right; }
table.k-t th:first-child, table.k-t td:first-child { text-align: left; }
table.k-t thead th { background: var(--surface-2); font-size: 12.5px; color: var(--muted); font-weight: 600; }
table.k-t tbody tr:last-child td { border-bottom: 0; }
table.k-t tr.tot td { font-weight: 700; background: var(--surface-2); }
table.k-t td.f { color: var(--muted); font-size: 13px; }
table.k-t td.neg { color: var(--c-gv); }
table.k-t td.pos { color: var(--c-net); font-weight: 600; }
.note { border-left: 3px solid var(--accent); background: var(--surface-2); padding: 9px 12px; border-radius: 0 var(--r-sm) var(--r-sm) 0; font-size: 14px; }
.note.warn { border-color: var(--zam); background: var(--zam-soft); color: var(--zam-ink); }
.note.bad { border-color: var(--bad); background: var(--bad-soft); }

/* ---------- Rehber ---------- */
.k-guide { margin-top: 28px; display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: 28px; align-items: start; }
@media (max-width: 900px) { .k-guide { grid-template-columns: minmax(0, 1fr); } }
.prose { background: var(--surface); border: 1px solid var(--line); border-radius: var(--r); padding: 26px 28px; box-shadow: var(--shadow); min-width: 0; }
@media (max-width: 600px) { .prose { padding: 20px 18px; } }
.prose h2 { font-size: 21px; font-weight: 700; margin: 26px 0 10px; }
.prose h2:first-child { margin-top: 0; }
.prose h3 { font-size: 16px; font-weight: 700; margin: 18px 0 6px; }
.prose p, .prose li { max-width: 72ch; }
.prose p { margin: 8px 0; }
.prose ul, .prose ol { margin: 8px 0; padding-left: 22px; display: grid; gap: 4px; }
.prose .tbl-wrap { margin: 10px 0; }
.prose details { border: 1px solid var(--line); border-radius: var(--r-sm); padding: 0 14px; margin: 8px 0; background: var(--surface-2); }
.prose details summary { cursor: pointer; font-weight: 600; padding: 11px 0; list-style: none; display: flex; justify-content: space-between; gap: 10px; }
.prose details summary::-webkit-details-marker { display: none; }
.prose details summary::after { content: "+"; color: var(--muted); font-weight: 700; }
.prose details[open] summary::after { content: "–"; }
.prose details > p, .prose details > ul { margin: 0 0 12px; }
.src { font-size: 13px; color: var(--muted); border-top: 1px solid var(--line); margin-top: 22px; padding-top: 12px; }
.side { display: grid; gap: 14px; position: sticky; top: calc(env(safe-area-inset-top, 0px) + 76px); }
@media (max-width: 900px) { .side { position: static; } }
.side .card { padding: 16px; }
.side h3 { font-size: 14px; font-weight: 700; margin-bottom: 8px; }
.side ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 4px; }
.side a { text-decoration: none; font-size: 14px; }
.side a:hover { text-decoration: underline; }
.kv { display: grid; grid-template-columns: 1fr auto; gap: 6px 10px; font-size: 13.5px; }
.kv span:nth-child(even) { font-weight: 600; text-align: right; font-variant-numeric: tabular-nums; }

/* ---------- Ana sayfa ---------- */
.hero { padding-block: 40px 28px; display: grid; grid-template-columns: minmax(0, 1.1fr) minmax(0, 0.9fr); gap: 32px; align-items: center; }
@media (max-width: 900px) { .hero { grid-template-columns: minmax(0, 1fr); padding-block: 26px 18px; } }
.hero h1 { font-size: clamp(30px, 4.4vw, 46px); font-weight: 700; letter-spacing: -0.035em; }
.hero h1 em { font-style: normal; color: var(--accent); }
.hero .k-lead { font-size: 17px; margin-top: 14px; }
.hero-pts { margin-top: 18px; display: flex; flex-wrap: wrap; gap: 8px 18px; font-size: 14px; color: var(--muted); }
.hero-pts span::before { content: "✓"; color: var(--ok); font-weight: 700; margin-right: 6px; }
.quick { padding: 20px; display: grid; gap: 12px; }
.quick h2 { font-size: 16px; font-weight: 700; }
.quick .out { display: grid; grid-template-columns: 1fr 1fr; gap: 1px; background: var(--line); border: 1px solid var(--line); border-radius: var(--r-sm); overflow: hidden; }
.quick .out div { background: var(--surface); padding: 10px 12px; display: grid; gap: 1px; }
.quick .out .lab { font-size: 12px; color: var(--muted); font-weight: 600; }
.quick .out b { font-size: 19px; font-variant-numeric: tabular-nums; letter-spacing: -0.01em; }
.quick .out .net b { color: var(--c-net); }
.search { position: relative; }
.search input { padding-left: 38px; min-height: 48px; font-size: 16px; border-radius: var(--r); }
.search svg { position: absolute; left: 12px; top: 50%; transform: translateY(-50%); width: 18px; height: 18px; color: var(--muted); }
.sec-h { display: flex; justify-content: space-between; align-items: baseline; gap: 12px; flex-wrap: wrap; margin: 34px 0 14px; }
.sec-h h2 { font-size: 22px; font-weight: 700; }
.sec-h p { color: var(--muted); font-size: 14px; }
.tools { display: grid; grid-template-columns: repeat(auto-fill, minmax(260px, 1fr)); gap: 14px; }
.tool { display: grid; grid-template-rows: auto auto 1fr auto; gap: 6px; padding: 18px; text-decoration: none; color: var(--ink); transition: border-color .15s, transform .15s; }
.tool:hover { border-color: var(--accent); transform: translateY(-1px); }
.tool .ic { width: 38px; height: 38px; border-radius: 10px; background: var(--accent-soft); color: var(--accent); display: grid; place-items: center; }
.tool .ic svg { width: 20px; height: 20px; }
.tool h3 { font-size: 16.5px; font-weight: 700; margin-top: 6px; }
.tool p { font-size: 14px; color: var(--muted); }
.tool .go { font-size: 13.5px; font-weight: 600; color: var(--accent); margin-top: 4px; }
.tool.feat { border-color: color-mix(in srgb, var(--accent) 40%, var(--line)); }
.durum { display: grid; grid-template-columns: repeat(auto-fill, minmax(240px, 1fr)); gap: 12px; }
.durum a { padding: 14px 16px; text-decoration: none; color: var(--ink); display: grid; gap: 3px; }
.durum a:hover { border-color: var(--accent); }
.durum b { font-size: 15px; }
.durum span { font-size: 13.5px; color: var(--muted); }
.figs { display: flex; flex-wrap: wrap; gap: 1px; background: var(--line); border: 1px solid var(--line); border-radius: var(--r); overflow: hidden; }
.figs div { background: var(--surface); padding: 14px 16px; display: grid; gap: 2px; flex: 1 1 170px; min-width: 0; }
.figs .lab { font-size: 12.5px; color: var(--muted); font-weight: 600; }
.figs b { font-size: 19px; font-variant-numeric: tabular-nums; letter-spacing: -0.01em; }
.figs .sub { font-size: 12px; color: var(--muted); }
.how { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 14px; }
.how .card { padding: 18px; display: grid; gap: 6px; }
.how h3 { font-size: 15.5px; font-weight: 700; }
.how p { font-size: 14px; color: var(--muted); }
.empty { color: var(--muted); font-size: 14px; padding: 6px 2px; }

.toast { position: fixed; right: max(16px, env(safe-area-inset-right, 0px)); bottom: calc(16px + env(safe-area-inset-bottom, 0px)); background: var(--ink); color: var(--surface); padding: 10px 14px; border-radius: var(--r-sm); font-size: 14px; z-index: 50; max-width: min(420px, calc(100vw - 32px)); }
#pdf-stage { position: fixed; left: -12000px; top: 0; }
.paper { background: #fff; color: #0F1B2D; font-family: var(--font); font-size: 11px; line-height: 1.45; width: 700px; }
.paper td:nth-child(2) { text-align: left; color: #5A6A80; }
.paper .tot td { color: #0F1B2D; }
.paper h3 { font-size: 18px; color: #0F1B2D; }
.paper table { border-collapse: collapse; width: 100%; margin-top: 8px; }
.paper th, .paper td { border: 1px solid #CFD6DF; padding: 4px 6px; text-align: right; }
.paper th:first-child, .paper td:first-child { text-align: left; }
.paper th { background: #1E3A8A; color: #fff; }
.paper .tot td { font-weight: 700; }
.paper .muted { color: #5A6A80; }
@media (prefers-reduced-motion: reduce) { * { transition: none !important; } }

/* ---------- Yazılar ---------- */
.yz-meta { margin-top: 10px; font-size: 13.5px; color: var(--muted); }
.prose.yz { font-size: 16px; line-height: 1.7; }
.prose.yz p, .prose.yz li { max-width: 68ch; }
.prose.yz h2 { scroll-margin-top: 80px; }
.prose code { font-size: .92em; background: var(--surface-2); border: 1px solid var(--line); border-radius: 4px; padding: 1px 5px; }
.kisaca { background: var(--accent-soft); border-radius: var(--r-sm); padding: 14px 18px; margin-bottom: 18px; }
.kisaca ul { margin: 0; }
.dayanak { border: 1px solid var(--line); border-radius: var(--r-sm); padding: 14px 18px; margin-top: 24px; background: var(--surface-2); font-size: 14.5px; }
.dayanak ul { margin: 0; }
.arac-cta { display: flex; flex-wrap: wrap; justify-content: space-between; align-items: center; gap: 6px 14px; margin: 16px 0; padding: 14px 18px; border-radius: var(--r-sm); border: 1px solid color-mix(in srgb, var(--accent) 35%, var(--line)); background: var(--surface-2); text-decoration: none; color: var(--ink); }
.arac-cta span { font-size: 12.5px; font-weight: 600; color: var(--muted); text-transform: uppercase; letter-spacing: .04em; }
.arac-cta b { color: var(--accent); }
.arac-cta:hover { border-color: var(--accent); }
.toc li a { color: var(--muted); }
.toc li a:hover { color: var(--accent); }
.yz-filtre { display: flex; flex-wrap: wrap; gap: 12px; align-items: center; margin-bottom: 16px; }
.chips { display: flex; flex-wrap: wrap; gap: 6px; }
.chips button { border: 1px solid var(--line-strong); background: var(--surface); border-radius: 99px; padding: 6px 13px; font-size: 13.5px; font-weight: 500; cursor: pointer; }
.chips button[aria-pressed="true"] { background: var(--accent); border-color: var(--accent); color: var(--accent-ink); }
.yz-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(300px, 1fr)); gap: 14px; }
.yz-kart { display: grid; grid-template-rows: auto auto 1fr auto; gap: 6px; padding: 18px; text-decoration: none; color: var(--ink); transition: border-color .15s; }
.yz-kart:hover { border-color: var(--accent); }
.yz-kat { font-size: 12px; font-weight: 600; color: var(--accent); text-transform: uppercase; letter-spacing: .05em; }
.yz-kart h3 { font-size: 17px; font-weight: 700; line-height: 1.3; }
.yz-kart p { font-size: 14px; color: var(--muted); }
.yz-alt { font-size: 12.5px; color: var(--muted); }
@media (max-width: 400px) { .yz-grid { grid-template-columns: minmax(0, 1fr); } }