@font-face{font-family:Newsreader Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/assets/newsreader-vietnamese-opsz-normal-BjhtXyW2.woff2) format("woff2-variations");unicode-range:U+0102-0103,U+0110-0111,U+0128-0129,U+0168-0169,U+01A0-01A1,U+01AF-01B0,U+0300-0301,U+0303-0304,U+0308-0309,U+0323,U+0329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Newsreader Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/assets/newsreader-latin-ext-opsz-normal-BQn1nviT.woff2) format("woff2-variations");unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Newsreader Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/assets/newsreader-latin-opsz-normal-s-izfB6B.woff2) format("woff2-variations");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Newsreader Variable;font-style:italic;font-display:swap;font-weight:200 800;src:url(/assets/newsreader-vietnamese-opsz-italic-DTr-ymY4.woff2) format("woff2-variations");unicode-range:U+0102-0103,U+0110-0111,U+0128-0129,U+0168-0169,U+01A0-01A1,U+01AF-01B0,U+0300-0301,U+0303-0304,U+0308-0309,U+0323,U+0329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Newsreader Variable;font-style:italic;font-display:swap;font-weight:200 800;src:url(/assets/newsreader-latin-ext-opsz-italic-CSPGnFdO.woff2) format("woff2-variations");unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Newsreader Variable;font-style:italic;font-display:swap;font-weight:200 800;src:url(/assets/newsreader-latin-opsz-italic-kJKFiXvB.woff2) format("woff2-variations");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Patrick Hand;font-style:normal;font-display:swap;font-weight:400;src:url(/assets/patrick-hand-latin-400-normal-B7HHA2Vw.woff2) format("woff2"),url(/assets/patrick-hand-latin-400-normal-Df9_VoRQ.woff) format("woff")}:root{--paper: #f4efe4;--paper-2: #eae2d0;--sheet: #fbf8f1;--ink: #2b2a28;--ink-soft: #5b5750;--biro: #23408e;--biro-deep: #1a2f6b;--pencil-red: #c0392b;--stamp-green: #3e6b4f;--hl: #9ccb8f;--rule: #b9c6de;--margin: #e3a79e;--kraft: #c8b38e;--ochre: #8a5a00;--ink-rgb: 43 42 40;--biro-rgb: 35 64 142;--red-rgb: 192 57 43;--green-rgb: 62 107 79;--ochre-rgb: 138 90 0;--kraft-rgb: 200 179 142;--rule-rgb: 185 198 222;--margin-rgb: 227 167 158;--shadow-rgb: 43 42 40;--tint-1: .06;--tint-2: .1;--tint-3: .18;--hl-rgb: 156 203 143;--hl-mark: rgb(var(--hl-rgb) / .75);--hl-fill: transparent;--hl-ink: #2b2a28;--hl-glow: none;--hl-top: 16%;--hl-height: 76%;--ink-blend: multiply;--ledger: rgb(185 198 222 / .75);--paper-texture: url(/images/grain.svg);--paper-texture-size: 300px 300px;--paper-texture-rich: url(/images/grain.svg), url(/images/paper.webp);--paper-texture-rich-size: 300px 300px, 450px 450px;--desk: #ece5d4;--ruling: rgb(185 198 222 / .3);--cat-1: #23408e;--cat-2: #3e6b4f;--cat-3: #c0392b;--cat-4: #8a5a00;--cat-5: #6b3f8f;--cat-6: #1f6f78;--cat-7: #9a3f6b;--cat-8: #5b5750;--cat-9: #7a6a1f;--cat-10: #a3521c;color-scheme:light;--bg: var(--paper);--card: var(--sheet);--ink-secondary: #45423d;--muted: var(--ink-soft);--primary: var(--biro);--primary-hover: var(--biro-deep);--primary-light: rgb(var(--biro-rgb) / var(--tint-2));--on-primary: var(--sheet);--danger: var(--pencil-red);--danger-hover: #9e2f23;--danger-light: rgb(var(--red-rgb) / var(--tint-1));--net: var(--stamp-green);--net-light: rgb(var(--green-rgb) / var(--tint-1));--net-border: rgb(var(--green-rgb) / .4);--warn: var(--ochre);--warn-light: rgb(var(--ochre-rgb) / var(--tint-2));--border: #dcd2bf;--border-light: #e9e1d0;--border-hover: #c3b69e;--border-strong: #8c8373;--shadow-sm: 0 1px 1px rgb(var(--shadow-rgb) / .08);--shadow-md: 0 1px 1px rgb(var(--shadow-rgb) / .1), 0 16px 28px -20px rgb(var(--shadow-rgb) / .45);--shadow-lg: 0 2px 3px rgb(var(--shadow-rgb) / .12), 0 30px 60px -26px rgb(var(--shadow-rgb) / .5);--shadow-ink: 3px 3px 0 rgb(var(--biro-rgb) / .2);--focus: var(--biro);--focus-ring: rgb(var(--biro-rgb) / .16);--backdrop: rgb(27 34 48 / .42);--input-bg: #fffdf8;--input-placeholder: #777065;--input-suffix-bg: var(--paper);--table-header-bg: #f3ede1;--table-hover-bg: rgb(var(--biro-rgb) / .035);--code-bg: rgb(var(--rule-rgb) / .35);--chart-bar: var(--biro);--chart-tax: var(--pencil-red);--chart-grid: rgb(var(--rule-rgb) / .7);--chart-cursor: rgb(var(--biro-rgb) / .07);--chart-forecast: rgb(var(--biro-rgb) / .2);--badge-text: var(--biro);--badge-ss-bg: rgb(var(--green-rgb) / var(--tint-2));--badge-ss-text: var(--stamp-green);--badge-vat-bg: rgb(var(--ochre-rgb) / var(--tint-2));--badge-vat-text: var(--ochre);--badge-irs-bg: rgb(var(--biro-rgb) / var(--tint-2));--badge-irs-text: var(--biro);--badge-recap-bg: rgb(var(--red-rgb) / var(--tint-1));--badge-recap-text: var(--pencil-red);--alert-border: rgb(var(--red-rgb) / .4);--alert-warning-bg: rgb(var(--ochre-rgb) / var(--tint-2));--alert-warning-text: var(--ochre);--alert-warning-border: rgb(var(--ochre-rgb) / .4);--notice-bg: rgb(var(--kraft-rgb) / .22);--notice-border: rgb(var(--kraft-rgb) / .9);--notice-text: var(--ink);--verify-border: rgb(var(--ochre-rgb) / .4);--verify-bg: rgb(var(--ochre-rgb) / var(--tint-1));--verify-icon-text: var(--ochre);--verify-title: var(--ochre);--verify-text: var(--ink-secondary);--danger-zone-border: rgb(var(--red-rgb) / .4);--ts-today-bg: rgb(var(--biro-rgb) / .04);--ts-today-header-bg: rgb(var(--biro-rgb) / .08);--ts-today-footer-bg: rgb(var(--biro-rgb) / .06);--ts-weekend-bg: rgb(var(--kraft-rgb) / .1);--ts-weekend-header-bg: rgb(var(--kraft-rgb) / .2);--ts-hour-hover-border: var(--border-strong);--ts-hour-disabled-text: var(--border-hover);--ts-hour-placeholder: var(--border-hover);--prio-low: var(--ink-soft);--prio-medium: var(--biro);--prio-high: var(--ochre);--prio-urgent: var(--pencil-red);--status-backlog: var(--ink-soft);--status-todo: var(--ink-secondary);--status-inprogress: var(--biro);--status-done: var(--stamp-green);--serif: "Newsreader Variable", Newsreader, "Iowan Old Style", Georgia, serif;--hand: "Patrick Hand", "Segoe Print", "Bradley Hand", cursive;--mono: ui-monospace, SFMono-Regular, Menlo, Consolas, monospace;--text-body: 1rem;--leading: 1.55;--text-sm: .875rem;--text-xs: .8125rem;--text-hand: 1.125rem;--text-h1: clamp(1.875rem, 1.3rem + 1.6vw, 2.625rem);--text-h2: clamp(1.375rem, 1.1rem + .7vw, 1.75rem);--text-h3: 1.1875rem;--smallcaps-tracking: .14em;--radius-sm: 2px;--radius: 3px;--radius-lg: 4px;--line: 32px;--sidebar-width: 272px;--pen: cubic-bezier(.2, .9, .25, 1);--transition: .16s ease}:root.dark{--paper: #1b2230;--paper-2: #141a25;--sheet: #222a39;--ink: #ede6d6;--ink-soft: #b7b0a2;--biro: #b3c4f6;--biro-deep: #d0dbfa;--pencil-red: #f08a7a;--stamp-green: #8cc4a0;--hl: #2f6547;--rule: rgb(157 178 242 / .13);--margin: rgb(240 138 122 / .34);--kraft: #3a3326;--ochre: #e8b85c;--ink-rgb: 237 230 214;--biro-rgb: 179 196 246;--red-rgb: 240 138 122;--green-rgb: 140 196 160;--ochre-rgb: 232 184 92;--kraft-rgb: 120 104 76;--rule-rgb: 157 178 242;--margin-rgb: 240 138 122;--shadow-rgb: 5 8 14;--tint-1: .1;--tint-2: .15;--tint-3: .24;--hl-rgb: 47 101 71;--hl-mark: rgb(var(--hl-rgb) / .95);--hl-fill: rgb(var(--hl-rgb) / .9);--hl-ink: #ede6d6;--hl-glow: none;--hl-top: -10%;--hl-height: 110%;--ink-blend: normal;--ledger: rgb(157 178 242 / .16);--paper-texture: url(/images/grain-night.svg);--paper-texture-size: 300px 300px;--paper-texture-rich: url(/images/grain-night.svg);--paper-texture-rich-size: 300px 300px;--desk: #141a25;--ruling: rgb(157 178 242 / .05);--cat-1: #b3c4f6;--cat-2: #8cc4a0;--cat-3: #f08a7a;--cat-4: #e8b85c;--cat-5: #c6a6e8;--cat-6: #7fcfd6;--cat-7: #eda1c6;--cat-8: #b7b0a2;--cat-9: #d4c87a;--cat-10: #eba77a;--ink-secondary: #d6cfc0;--on-primary: #141a25;--danger-hover: #f6a596;--border: #354055;--border-light: #2b3446;--border-hover: #46526a;--border-strong: #7d869b;--shadow-ink: 3px 3px 0 rgb(5 8 14 / .45);--backdrop: rgb(5 8 14 / .62);--input-bg: #1d2533;--input-placeholder: #9c968a;--table-header-bg: #283042;color-scheme:dark}@media(prefers-color-scheme:dark){:root:not(.light){--paper: #1b2230;--paper-2: #141a25;--sheet: #222a39;--ink: #ede6d6;--ink-soft: #b7b0a2;--biro: #b3c4f6;--biro-deep: #d0dbfa;--pencil-red: #f08a7a;--stamp-green: #8cc4a0;--hl: #2f6547;--rule: rgb(157 178 242 / .13);--margin: rgb(240 138 122 / .34);--kraft: #3a3326;--ochre: #e8b85c;--ink-rgb: 237 230 214;--biro-rgb: 179 196 246;--red-rgb: 240 138 122;--green-rgb: 140 196 160;--ochre-rgb: 232 184 92;--kraft-rgb: 120 104 76;--rule-rgb: 157 178 242;--margin-rgb: 240 138 122;--shadow-rgb: 5 8 14;--tint-1: .1;--tint-2: .15;--tint-3: .24;--hl-rgb: 47 101 71;--hl-mark: rgb(var(--hl-rgb) / .95);--hl-fill: rgb(var(--hl-rgb) / .9);--hl-ink: #ede6d6;--hl-glow: none;--hl-top: -10%;--hl-height: 110%;--ink-blend: normal;--ledger: rgb(157 178 242 / .16);--paper-texture: url(/images/grain-night.svg);--paper-texture-size: 300px 300px;--paper-texture-rich: url(/images/grain-night.svg);--paper-texture-rich-size: 300px 300px;--desk: #141a25;--ruling: rgb(157 178 242 / .05);--cat-1: #b3c4f6;--cat-2: #8cc4a0;--cat-3: #f08a7a;--cat-4: #e8b85c;--cat-5: #c6a6e8;--cat-6: #7fcfd6;--cat-7: #eda1c6;--cat-8: #b7b0a2;--cat-9: #d4c87a;--cat-10: #eba77a;--ink-secondary: #d6cfc0;--on-primary: #141a25;--danger-hover: #f6a596;--border: #354055;--border-light: #2b3446;--border-hover: #46526a;--border-strong: #7d869b;--shadow-ink: 3px 3px 0 rgb(5 8 14 / .45);--backdrop: rgb(5 8 14 / .62);--input-bg: #1d2533;--input-placeholder: #9c968a;--table-header-bg: #283042;color-scheme:dark}}:root{--mcol: 200px;--gcol: 230px;--nb-line: 34px;--nb-rule: light-dark(rgb(185 198 222 / .42), rgb(157 178 242 / .075));--nb-rule-strong: light-dark(rgb(185 198 222 / .8), rgb(157 178 242 / .14));--loose: light-dark(#f7f3ea, #212937);--desk-bg: light-dark(#efe8d8, #121823);--tape: light-dark(rgb(232 224 204 / .7), rgb(237 230 214 / .13));--kraft-bg: light-dark(#d6c4a0, #2c2820);--graphite: rgb(var(--ink-rgb) / .55);--tex: var(--paper-texture-rich);--tex-size: var(--paper-texture-rich-size)}*,*:before,*:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%;text-size-adjust:100%;overflow-x:clip;scroll-padding-top:24px}body{margin:0;color:var(--ink);font-family:var(--serif);font-size:clamp(1.0625rem,1rem + .2vw,1.1875rem);line-height:1.55;background-color:var(--desk-bg);background-image:var(--tex);background-size:var(--tex-size);background-blend-mode:var(--ink-blend);-webkit-font-smoothing:antialiased;text-rendering:geometricPrecision}img,svg{display:block}p,h1,h2,h3,figure,dl,dd{margin:0}h1,h2,h3{font-weight:400}a{color:var(--biro);text-decoration-thickness:1px;text-underline-offset:3px}a:hover{color:var(--biro-deep)}strong{font-weight:650}em{font-style:italic}code{padding:0 .25em;border-radius:var(--radius);background:var(--code-bg);font-family:var(--serif);font-size:.96em;font-style:italic}sup{font-size:.62em;line-height:0}sup a{padding:0 .12em;font-weight:650;font-variant-numeric:lining-nums;text-decoration:none}sup a:hover{text-decoration:underline}.num,dd,time,td{font-variant-numeric:tabular-nums lining-nums}::selection{background:rgb(var(--biro-rgb) / .22)}:focus-visible{outline:2px solid var(--focus);outline-offset:3px;border-radius:var(--radius-sm)}.sr-only,.visually-hidden{position:absolute;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}.skip-link{position:fixed;top:.75rem;left:.75rem;z-index:300;padding:.6rem 1rem;border-radius:var(--radius);background:var(--primary);color:var(--on-primary);font-weight:600;text-decoration:none;transform:translateY(calc(-100% - 1rem));transition:transform .15s ease}.skip-link:focus-visible{color:var(--on-primary);transform:translateY(0)}html:not([data-locale=en]) [data-lang=en],html[data-locale=en] [data-lang=pt]{display:none}.ink-defs{position:absolute;width:0;height:0;overflow:hidden}.hatch-ink{stroke:var(--ink)}.hatch-red{stroke:var(--pencil-red)}.hand{font-family:var(--hand);font-weight:400;letter-spacing:.005em}.smallcaps{color:var(--ink-soft);font-family:var(--serif);font-size:1.0625rem;font-variant-caps:all-small-caps;font-weight:600;letter-spacing:.16em}.red{color:var(--pencil-red)}.blue{color:var(--biro)}.ink path,.loop path,.strike path,.uline path,.rule path{fill:none;stroke-linecap:round;stroke-linejoin:round}.ink{color:var(--biro)}.ink path{stroke:currentColor;stroke-width:2}.loop path{stroke:var(--biro);stroke-width:2.2}.strike path{stroke:var(--pencil-red);stroke-width:2.4}.uline path{stroke:var(--biro);stroke-width:2}.rule path{stroke:var(--ink);stroke-width:1.6}.ink,.loop,.strike,.uline,.rule{overflow:visible;filter:url(#f-ink)}.tape{position:absolute;z-index:5;width:118px;height:32px;background:linear-gradient(180deg,rgb(255 255 255 / .22),transparent 60%),var(--tape);box-shadow:0 1px 1.5px rgb(var(--shadow-rgb) / .12);clip-path:polygon(3% 0,97% 3%,100% 22%,96% 42%,100% 64%,97% 100%,2% 97%,0 76%,4% 52%,0 28%);pointer-events:none}.stamp{display:inline-flex;align-items:center;justify-content:center;padding:.28em .7em .22em;border:2.5px solid currentColor;border-radius:var(--radius);outline:1px solid currentColor;outline-offset:2px;color:var(--stamp-green);font-family:var(--serif);font-size:1rem;font-variant-caps:all-small-caps;font-weight:800;letter-spacing:.1em;line-height:1.2;white-space:nowrap;opacity:.88;mix-blend-mode:var(--ink-blend);transform:rotate(-5deg);-webkit-mask-image:url(/images/stamp-mask.svg);mask-image:url(/images/stamp-mask.svg);-webkit-mask-size:150px;mask-size:150px;pointer-events:none}.stamp--red{color:var(--pencil-red)}.stamp--biro{color:var(--biro)}.stamp--green{color:var(--stamp-green)}svg.stamp-art{width:100%;height:auto;overflow:visible}.stamp-art text{font-family:var(--serif);font-weight:800}.hl-wrap{position:relative;display:inline-block;padding:0 .12em}.hl-wrap>span{position:relative;z-index:1;color:var(--hl-ink)}.hl{position:absolute;top:var(--hl-top);left:-.18em;z-index:0;width:calc(100% + .36em);height:var(--hl-height);overflow:visible;mix-blend-mode:var(--ink-blend);filter:url(#f-marker)}.hl path{fill:var(--hl-mark)}.desk{padding:clamp(0px,2.2vw,36px) clamp(0px,2.4vw,40px) 0;overflow-x:clip}.notebook{position:relative;isolation:isolate;max-width:1440px;margin:0 auto;padding-bottom:40px;background-color:var(--paper);background-image:repeating-linear-gradient(to bottom,transparent 0 calc(var(--nb-line) - 1px),var(--nb-rule) calc(var(--nb-line) - 1px) var(--nb-line)),var(--tex);background-size:auto,var(--tex-size);box-shadow:0 1px 2px rgb(var(--shadow-rgb) / .08),0 18px 40px -24px rgb(var(--shadow-rgb) / .35),7px 9px 0 -3px light-dark(#e6ddc9,#1a202c),7px 9px 2px -2px rgb(var(--shadow-rgb) / .12),-6px 17px 0 -6px light-dark(#ded3bc,#171d28),-6px 17px 2px -5px rgb(var(--shadow-rgb) / .12)}.notebook:before{content:"";position:absolute;top:0;bottom:0;left:var(--mcol);z-index:0;width:4px;border-left:1.5px solid var(--margin);border-right:1px solid rgb(var(--margin-rgb) / .55);pointer-events:none}main{position:relative;z-index:1;display:block}main:focus{outline:none}.band{position:relative;display:grid;grid-template-columns:var(--mcol) minmax(0,1fr) var(--gcol)}.margin-col{position:relative;padding:8px 28px 0 36px;text-align:right}.main-col{min-width:0;padding:0 clamp(28px,4vw,64px)}.gutter-col{position:relative;padding:8px 32px 0 8px}.masthead{position:relative;z-index:20;display:grid;grid-template-columns:var(--mcol) minmax(0,1fr) auto;align-items:center;min-height:88px;padding:0 32px 0 0;border-bottom:1px solid var(--graphite);box-shadow:0 3px 0 -2px rgb(var(--ink-rgb) / .35)}.brand{grid-column:1;justify-self:end;display:inline-flex;align-items:center;gap:10px;min-height:44px;margin-right:22px;color:var(--ink);text-decoration:none}.brand:hover{color:var(--ink)}.brand:hover .brand-mark{color:var(--biro)}.brand-mark{width:40px;height:40px;transition:color var(--transition)}.brand-word{font-family:var(--serif);font-size:1.875rem;font-style:italic;font-weight:450;letter-spacing:-.02em;line-height:1}.site-nav{grid-column:3;display:flex;align-items:center;gap:4px}.tabs{display:flex;align-items:center;gap:4px;margin:0;padding:0;list-style:none}.tabs--actions{margin-left:8px}.tab{position:relative;display:inline-flex;align-items:center;min-height:44px;padding:6px 12px;color:var(--ink);font-family:var(--hand);font-size:1.125rem;text-decoration:none;white-space:nowrap}.tab:hover{color:var(--ink)}.tab:after{content:"";position:absolute;right:12px;bottom:8px;left:12px;height:2px;border-radius:2px;background:var(--biro);transform:scaleX(0) rotate(-1deg);transform-origin:left;transition:transform .35s var(--pen)}.tab:hover:after,.tab:focus-visible:after,.tab[aria-current=page]:after{transform:scaleX(1) rotate(-1deg)}.tab[aria-current=page]{color:var(--biro)}.index-title,.nav-toggle-btn,.index-close{display:none}.btn-box{position:relative;display:inline-flex;align-items:center;justify-content:center;min-height:46px;padding:8px 18px;border:2px solid var(--biro);border-radius:3px 5px 3px 6px/6px 3px 5px;background:rgb(var(--biro-rgb) / .04);color:var(--biro);font-family:var(--serif);font-size:1.0625rem;font-weight:600;text-decoration:none;white-space:nowrap;transform:rotate(-1deg);transition:background-color var(--transition),transform .2s var(--pen)}.btn-box:hover{background:var(--primary-light);color:var(--biro);transform:rotate(0)}.btn-box .loop,.btn-ink .loop{position:absolute;top:-12px;right:-18px;bottom:-12px;left:-18px;width:calc(100% + 36px);height:calc(100% + 24px);clip-path:inset(0 100% 0 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