.accounting-disclosure-list {
  display: grid;
  gap: 0.75rem;
}

.accounting-disclosure-item {
  overflow: hidden;
  border: 1px solid var(--button-secondary-border);
  border-radius: var(--radius-md);
  background: var(--color-surface);
  box-shadow: var(--shadow-soft);
}

.accounting-disclosure-summary {
  min-height: 52px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 0.8rem 1rem;
  list-style: none;
  background: var(--button-secondary-background);
  color: var(--button-secondary-color);
  cursor: pointer;
  font-weight: 800;
}

.accounting-disclosure-summary::-webkit-details-marker {
  display: none;
}

.accounting-disclosure-summary:focus-visible {
  outline: none;
  box-shadow: var(--focus-ring);
}

.accounting-disclosure-title {
  min-width: 0;
}

.accounting-disclosure-meta {
  display: inline-flex;
  align-items: center;
  justify-content: flex-end;
  gap: 0.65rem;
  color: var(--color-text-soft);
  font-size: 0.9rem;
  font-weight: 750;
}

.accounting-disclosure-caret {
  display: inline-block;
  font-size: 1.1rem;
  line-height: 1;
  transition: transform 0.16s ease;
}

.accounting-disclosure-item[open] > .accounting-disclosure-summary .accounting-disclosure-caret {
  transform: rotate(180deg);
}

.accounting-disclosure-content {
  padding: 1rem;
  border-top: 1px solid var(--color-line-soft);
  background: var(--color-surface);
  color: var(--color-text);
}