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var(--color-border);border-radius:var(--radius-lg);margin-bottom:var(--spacing-xl)}.outsourcing-manager .empty-state:before{content:"";display:block;width:64px;height:64px;margin:0 auto var(--spacing-lg);background:var(--color-surface-elevated);border-radius:50%;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='32' height='32' viewBox='0 0 24 24' fill='none' stroke='%239ca3af' stroke-width='1.5' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z'%3E%3C/path%3E%3Cpolyline points='14 2 14 8 20 8'%3E%3C/polyline%3E%3Cline x1='12' y1='18' x2='12' y2='12'%3E%3C/line%3E%3Cline x1='9' y1='15' x2='15' y2='15'%3E%3C/line%3E%3C/svg%3E");background-repeat:no-repeat;background-position:center}.outsourcing-manager .empty-state p{margin:0;font-size:15px;line-height:1.6}.linked-sales-badge{display:inline-flex;align-items:center;gap:var(--spacing-xs);padding:4px 10px;background:#22c35d1a;color:#1b9849;border-radius:var(--radius-full);font-size:11px;font-weight:600;margin-top:var(--spacing-xs)}.linked-sales-badge:before{content:"";width:6px;height:6px;background:currentColor;border-radius:50%}.no-linked-sales{display:inline-block;color:var(--color-text-muted);font-size:11px;margin-top:var(--spacing-xs);opacity:.7}.mobile-card-list{display:none}@media(max-width:768px){.outsourcing-manager{padding:var(--spacing-md)}.outsourcing-manager .page-header h1{font-size:24px}.outsourcing-manager .summary-cards{grid-template-columns:1fr;gap:var(--spacing-md)}.outsourcing-manager .summary-card{padding:var(--spacing-md)}.form-row{grid-template-columns:1fr;gap:var(--spacing-md)}.form-dialog{padding:var(--spacing-lg)}.monthly-input-grid{grid-template-columns:60px repeat(12,80px) 80px;overflow-x:auto}.outsourcing-manager .desktop-table{display:none}.outsourcing-manager .mobile-card-list{display:flex;flex-direction:column;gap:var(--spacing-md)}.mobile-card{background:var(--color-surface);border:1px solid var(--color-border);border-radius:var(--radius-lg);padding:var(--spacing-md);box-shadow:var(--shadow-sm)}.mobile-card-header{display:flex;flex-direction:column;gap:var(--spacing-xs);padding-bottom:var(--spacing-sm);margin-bottom:var(--spacing-sm);border-bottom:1px solid var(--color-border-light)}.mobile-card-title{font-size:16px;font-weight:700;color:var(--color-text)}.mobile-card-content{font-size:13px;color:var(--color-text-secondary);margin-bottom:var(--spacing-sm);line-height:1.5}.mobile-card-amounts{display:flex;flex-direction:column;gap:var(--spacing-xs);padding:var(--spacing-sm) 0}.mobile-card-amount-row{display:flex;justify-content:space-between;align-items:center}.mobile-card-label{font-size:12px;font-weight:600;color:var(--color-text-muted);text-transform:uppercase;letter-spacing:.03em}.mobile-card-value{font-size:15px;font-weight:600;font-variant-numeric:tabular-nums;font-family:SF Mono,SFMono-Regular,Consolas,monospace}.mobile-card-actions{display:flex;gap:var(--spacing-sm);justify-content:flex-end;padding-top:var(--spacing-sm);margin-top:var(--spacing-sm);border-top:1px solid var(--color-border-light)}.mobile-card-actions .icon-button{width:32px;height:32px}}@media(max-width:480px){.outsourcing-manager .actions{flex-direction:column}.outsourcing-manager .actions button,.outsourcing-manager .actions .btn{width:100%;justify-content:center}.form-actions{flex-direction:column}.form-actions button,.form-actions .btn{width:100%}.outsourcing-manager .page-header{flex-direction:column;align-items:stretch}.year-selector{width:100%}}.form-mode-selector{display:flex;gap:var(--spacing-lg);margin-bottom:var(--spacing-lg);padding:var(--spacing-md);background:var(--color-bg);border-radius:var(--radius-md);border:1px solid var(--color-border-light)}.form-mode-selector label{display:flex;align-items:center;gap:var(--spacing-xs);cursor:pointer;font-size:14px;color:var(--color-text)}.form-mode-selector input[type=radio]{accent-color:var(--color-primary)}.form-error{padding:var(--spacing-md);margin-bottom:var(--spacing-md);background:#fff0f0;border:1px solid var(--color-danger);border-radius:var(--radius-md);color:var(--color-danger);font-size:14px}.outsourcing-select{margin-bottom:var(--spacing-md)}.outsourcing-checkboxes{display:flex;flex-direction:column;gap:var(--spacing-sm);max-height:200px;overflow-y:auto;padding:var(--spacing-md);background:var(--color-bg);border:1px solid var(--color-border-light);border-radius:var(--radius-md)}.outsourcing-checkbox-label{display:flex;align-items:center;gap:var(--spacing-sm);cursor:pointer;font-size:13px;padding:var(--spacing-xs) var(--spacing-sm);border-radius:var(--radius-sm);transition:background-color var(--transition-fast)}.outsourcing-checkbox-label:hover{background:var(--color-surface-hover)}.outsourcing-checkbox-label input[type=checkbox]{accent-color:var(--color-primary)}.row-sales-detail{background:var(--color-bg);font-size:12px}.row-sales-detail .company-name{font-size:12px;color:var(--color-text-secondary)}.row-type-sales-detail{color:var(--color-text-tertiary);font-family:monospace;font-weight:400;margin-right:var(--spacing-xs)}.row-outsourcing-detail{background:var(--color-bg);font-size:12px}.row-outsourcing-detail .company-name{font-size:12px;color:var(--color-text-secondary)}.row-type-outsourcing-detail{color:var(--color-text-tertiary);font-family:monospace;font-weight:400;margin-right:var(--spacing-xs)}.mobile-card-sales-only{border-left:3px solid var(--color-primary)}.mobile-card-sales-only .mobile-card-header{flex-direction:column;align-items:flex-start;gap:var(--spacing-xs)}.mobile-card-sub{font-size:11px;color:var(--color-text-tertiary);margin-left:var(--spacing-xs)}.PopoverTrigger{display:inline-flex}.PopoverPositioner{outline:none;z-index:150;user-select:none}.PopoverPopup{box-sizing:border-box;border-radius:var(--radius-md);background-color:var(--color-surface);box-shadow:var(--shadow-md);border:1px solid var(--color-border);min-width:160px;padding:var(--spacing-xs) 0;outline:none;transform-origin:var(--transform-origin);transition:transform .15s,opacity .15s}.PopoverPopup[data-starting-style],.PopoverPopup[data-ending-style]{opacity:0;transform:scale(.95)}.PopoverMenuItem{display:block;width:100%;padding:var(--spacing-sm) var(--spacing-md);border:none;background:transparent;color:var(--color-text);font-size:13px;text-align:left;cursor:pointer;transition:background-color var(--transition-fast);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.PopoverMenuItem:hover{background:var(--color-surface-hover, var(--color-surface-elevated))}.PopoverMenuItem:focus-visible{outline:2px solid var(--color-primary);outline-offset:-2px}@media(max-width:768px){.PopoverPopup{min-width:200px}.PopoverMenuItem{padding:var(--spacing-md);font-size:15px}}