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var(--ust-y));position:sticky}}.bolum{background:var(--zemin);color:var(--metin);grid-template-columns:minmax(0,4fr) minmax(0,8fr);align-items:start;gap:48px clamp(24px,5vw,88px);padding-block:clamp(80px,9vw,140px);display:grid;position:relative}.bolum h2{letter-spacing:-.02em;font-size:clamp(2rem,3.3vw,3.125rem);font-weight:760;font-stretch:140%;line-height:1.04}:lang(ar) .bolum h2{letter-spacing:0;line-height:1.35}.bolum-giris{color:var(--metin-2);max-width:30em;margin-top:22px}.akis{margin:0;padding:0;list-style:none;position:relative}.akis:before,.akis:after{content:"";border-radius:2px;width:2px;margin-inline-start:-1px;position:absolute;inset-block:14px;inset-inline-start:7.5rem}.akis:before{background:var(--cizgi)}.akis:after{background:var(--metin);transform-origin:top;transform:scaleY(1)}.akis-kap[data-aktif] .akis:after{transform:scaleY(var(--ilerleme,0))}.akis li{grid-template-columns:7.5rem minmax(0,1fr);column-gap:32px;padding:18px 0;transition:opacity 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36px;font-size:clamp(1.375rem,2vw,1.875rem);font-weight:420;line-height:1.35}.adimlar{background:var(--yuzey);grid-template-columns:minmax(0,1fr)}.adim-duzen{grid-template-columns:minmax(0,6fr) minmax(0,5fr);align-items:start;gap:clamp(32px,5vw,88px);display:grid}.adim-sahne{top:calc(var(--ust-y) + 40px);position:sticky}.adim-sahne-ic{aspect-ratio:4/3;background:radial-gradient(70% 70% at 70% 30%,#2f5bea14,transparent 70%),var(--beyaz);border:1px solid var(--cizgi);border-radius:var(--r-b);position:relative;overflow:hidden}.sahne-kare{opacity:0;place-items:center;padding:6%;transition:opacity .45s,transform .6s cubic-bezier(.2,.7,.2,1);display:grid;position:absolute;inset:0;transform:scale(.96)translateY(12px)}.sahne-kare[data-etkin]{opacity:1;transform:none}.sahne-ilerleme{inset-inline-start:20px;font-family:var(--f-sans);gap:8px;font-size:.75rem;font-weight:650;display:flex;position:absolute;bottom:18px}.sahne-ilerleme span{border:1.5px solid var(--cizgi-guclu);width:26px;height:26px;color:var(--metin-3);border-radius:50%;place-items:center;transition:all .3s;display:grid}.sahne-ilerleme span[data-etkin]{border-color:var(--metin);background:var(--metin);color:#fff}.buyuk-cizim{width:100%;height:100%}.b-yuz{fill:var(--yuzey-beyaz)}.b-hat,.b-hat-kalin{fill:none;stroke:var(--metin);stroke-width:2px;stroke-linejoin:round}.b-hat-kalin{stroke-width:2.6px}.b-yuz.b-hat{fill:var(--yuzey-beyaz)}.b-cip{fill:var(--beyaz-2);stroke:var(--cizgi-guclu)}.b-yazi{font-family:var(--f-sans);fill:var(--metin);font-size:12px;font-weight:650}.b-ok{fill:none;stroke:var(--turuncu);stroke-width:2px;stroke-linecap:round}.b-gri{fill:var(--cizgi)}.b-vurgu-dolgu{fill:var(--turuncu);fill-opacity:.85}.b-vurgu-hat{fill:none;stroke:var(--turuncu);stroke-width:2px}.b-olcu{fill:none;stroke:var(--olcu);stroke-width:1.4px}.b-kesikli{stroke-dasharray:14 4 3 4}.b-olcu-yazi{font-family:var(--f-sans);fill:var(--olcu);font-size:15px;font-weight:550}.b-tarama{fill:var(--turuncu);opacity:.85;filter:drop-shadow(0 0 6px #f2611db3)}@media (prefers-reduced-motion:no-preference){.sahne-kare[data-etkin] .b-tarama{animation:2.4s ease-in-out infinite alternate tara}}@keyframes tara{to{transform:translateY(196px)}}.b-kagit{fill:var(--kagit);stroke:var(--cizgi-guclu);filter:drop-shadow(0 14px 22px #0e1a2b1f)}.b-kagit-gri{fill:#d9dfd6}.b-kagit-yazi{font-family:var(--f-sans);fill:var(--metin);font-size:15px}.b-kagit-cizgi{stroke:var(--kagit-cizgi)}.b-kagit-kirmizi{stroke:var(--kagit-kirmizi);stroke-width:3px;stroke-dasharray:1 0}.b-kagit-koyu{stroke:var(--metin)}.b-kagit-koyu-dolgu{fill:var(--metin)}.b-kagit-toplam{font-family:var(--f-sans);fill:var(--turuncu-koyu);font-size:22px;font-weight:750}.adim-liste{margin:0;padding:0;list-style:none}.adim{border-top:1px solid var(--cizgi);flex-direction:column;justify-content:center;min-height:52vh;padding-block:24px;transition:opacity .4s;display:flex}.adim:first-child{border-top:0}.adim:not([data-etkin]){opacity:.38}.adim-ust{align-items:center;gap:16px;margin-bottom:20px;display:flex}.detay-balon{border:1.5px solid var(--metin);width:44px;height:44px;color:var(--metin);font-family:var(--f-sans);border-radius:50%;place-items:center;font-size:1.125rem;font-weight:650;transition:all .3s;display:inline-grid}.adim[data-etkin] .detay-balon{background:var(--turuncu);border-color:var(--turuncu);color:#fff}.detay-cizim{fill:none;width:120px;height:72px;stroke:var(--metin-2);stroke-width:1.5px;margin-inline-start:auto;display:none}.detay-cizim .ince{stroke:var(--metin-3);stroke-width:1px}.adim h3{margin-bottom:14px;font-size:clamp(1.5rem,2.2vw,2rem);font-weight:720;font-stretch:120%}.adim p{color:var(--metin-2);max-width:30em;font-size:1.125rem}.hesap{background:var(--beyaz-2);grid-template-columns:minmax(0,5fr) minmax(0,7fr)}.hesap-maddeler{margin:36px 0 0;padding:0;list-style:none}.hesap-maddeler li{border-top:1px solid var(--cizgi-guclu);max-width:30em;color:var(--metin-2);padding-block:14px;padding-inline:28px 0;font-size:1.0625rem;position:relative}.hesap-maddeler li:before{content:"";inset-inline-start:0;border-top:2px solid var(--metin);width:12px;position:absolute;top:26px}.defter-alani{gap:20px;display:grid}.defter{background:var(--kagit);color:var(--metin);font-family:var(--f-sans);padding:30px 0 0;position:relative;box-shadow:0 1px #0e1a2b14,0 30px 60px #0e1a2b24,0 8px 18px #0e1a2b14}.defter table{border-collapse:collapse;width:100%}.defter caption{text-align:start;padding:0 26px 20px;font-size:1rem;font-weight:650}.defter th,.defter td{text-align:start;border-bottom:1px solid var(--kagit-cizgi);vertical-align:baseline;padding:9px 26px;font-size:.9375rem;font-weight:400}.defter thead th{color:var(--metin-3);border-bottom:1px solid var(--metin);font-size:.8125rem;font-stretch:80%}.defter td:nth-child(2){color:var(--metin-3);font-stretch:88%}.defter .sayi-hucre{text-align:end;border-inline-start:3px double var(--kagit-kirmizi);width:9rem;font-size:1rem}.defter .satir-ara th,.defter .satir-ara td{border-bottom-color:var(--metin);font-weight:650}.defter .satir-toplam th,.defter .satir-toplam td{border-top:3px double var(--metin);border-bottom:0;padding-block:16px;font-size:1.0625rem;font-weight:750}.defter .satir-toplam td.sayi-hucre{color:var(--turuncu-koyu);font-size:1.5rem}.damga{top:20px;border:2px solid var(--turuncu-koyu);color:var(--turuncu-koyu);font-family:var(--f-sans);opacity:.85;border-radius:4px;padding:4px 12px;font-size:.9375rem;font-weight:750;font-stretch:90%;position:absolute;inset-inline-end:26px;transform:rotate(-5deg)}.ayar{border:1px solid var(--cizgi);border-radius:var(--r-o);background:var(--yuzey);box-shadow:var(--golge);font-family:var(--f-sans);grid-template-columns:repeat(3,minmax(0,1fr));gap:18px 28px;margin:0;padding:20px 24px 22px;display:grid}.ayar legend{float:inline-start;grid-column:1/-1;width:100%;padding:0;font-size:1rem;font-weight:650}.kaydirici{color:var(--metin-2);gap:10px;font-size:.875rem;display:grid}.kaydirici-ust{justify-content:space-between;gap:8px;display:flex}.kaydirici output{color:var(--metin);font-weight:650}.kaydirici input{appearance:none;background:linear-gradient(to right,var(--turuncu)var(--dolu),var(--cizgi)var(--dolu));cursor:pointer;border-radius:6px;width:100%;height:6px}[dir=rtl] .kaydirici input{background:linear-gradient(to left,var(--turuncu)var(--dolu),var(--cizgi)var(--dolu))}.kaydirici input::-webkit-slider-thumb{-webkit-appearance:none;border:2px solid var(--turuncu);background:#fff;border-radius:50%;width:20px;height:20px;box-shadow:0 2px 6px #0e1a2b33}.kaydirici input::-moz-range-thumb{border:2px solid var(--turuncu);background:#fff;border-radius:50%;width:18px;height:18px}.ayar-sifirla{font:inherit;color:var(--olcu);cursor:pointer;text-underline-offset:3px;background:0 0;border:0;grid-column:1/-1;justify-self:start;padding:0;font-size:.875rem;text-decoration:underline}.ayar-sifirla:disabled{color:var(--metin-3);cursor:default;text-decoration:none}.guven{grid-template-columns:minmax(0,1fr)}.notlar-baslik{color:var(--metin-3);margin-bottom:20px;font-size:.875rem;font-weight:600;font-stretch:90%}.notlar ol{counter-reset:not;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:0;padding:0;list-style:none;display:grid}.notlar li{counter-increment:not;background:var(--yuzey);border:1px solid var(--cizgi);border-radius:var(--r-o);padding:28px 28px 32px;font-size:1.125rem;line-height:1.5}.notlar li:before{content:counter(not,decimal-leading-zero);font-family:var(--f-sans);color:var(--metin-3);margin-bottom:18px;font-size:1.5rem;font-weight:700;font-stretch:130%;line-height:1;display:block}.kimin{background:var(--yuzey)}.liste-tablo table{border-collapse:collapse;width:100%;font-family:var(--f-sans)}.liste-tablo th,.liste-tablo td{text-align:start;border-bottom:1px solid var(--cizgi);padding:20px;font-size:1.125rem;font-weight:400}.liste-tablo thead th{color:var(--metin-3);border-bottom:1px solid var(--cizgi-guclu);padding-block:10px;font-size:.8125rem;font-stretch:80%}.liste-tablo th:first-child,.liste-tablo td:first-child{padding-inline-start:0}.liste-tablo tbody th{font-weight:650;font-stretch:110%}.liste-tablo td:nth-child(2){color:var(--metin-2)}.seviye{vertical-align:middle;gap:4px;margin-inline-end:14px;display:inline-flex}.seviye i{background:var(--cizgi);border-radius:3px;width:18px;height:6px}.seviye-3 i,.seviye-2 i:nth-child(-n+2),.seviye-1 i:first-child{background:var(--metin)}.liste-not{color:var(--metin-2);margin-top:20px;font-size:1rem}.sss{background:var(--beyaz)}.sss-liste{border-top:1px solid var(--cizgi-guclu)}.sss details{border-bottom:1px solid var(--cizgi)}.sss summary{cursor:pointer;font-family:var(--f-sans);justify-content:space-between;gap:24px;padding:22px 0;font-size:1.1875rem;font-weight:600;list-style:none;transition:color .15s;display:flex}.sss summary:hover{color:var(--olcu)}.sss summary::-webkit-details-marker{display:none}.sss summary:after{content:"+";color:var(--metin-3);font-size:1.75rem;font-weight:300;line-height:.8;transition:transform .25s}.sss details[open] summary:after{transform:rotate(45deg)}.sss details p{max-width:38em;color:var(--metin-2);padding:0 0 26px}.erisim{isolation:isolate;background:radial-gradient(70% 90% at 15% 100%,#f2611d3d,transparent 65%),radial-gradient(50% 60% at 90% 0%,#8fb0ff1a,transparent 70%),var(--lacivert)}.erisim h2{font-size:clamp(2.5rem,5vw,4.5rem)}.form{border:1px solid var(--cizgi);border-radius:var(--r-b);-webkit-backdrop-filter:blur(6px);backdrop-filter:blur(6px);font-family:var(--f-sans);background:#13233ab3;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;padding:clamp(20px,2.5vw,32px);display:grid}.alan{border:1px solid var(--cizgi-guclu);border-radius:var(--r-k);background:#0e1a2b99;flex-direction:column;padding:10px 14px 6px;transition:border-color .15s,background-color .15s;display:flex}.alan:focus-within{border-color:var(--turuncu);background:var(--lacivert)}.alan-genis{grid-column:1/-1}.alan label{color:var(--metin-3);font-size:.8125rem;font-stretch:85%}.alan input,.alan select,.alan textarea{font:inherit;color:var(--metin);background:0 0;border:0;border-radius:0;padding:6px 0;font-size:1.0625rem}.alan select option{background:var(--lacivert-2)}.alan input:focus,.alan select:focus,.alan textarea:focus{outline:none}.alan textarea{resize:vertical}.form-alt{grid-column:1/-1;align-items:center;gap:24px;padding-top:6px;display:flex}.form-kvkk{color:var(--metin-3);max-width:34em;font-size:.875rem}.form-durum{color:var(--turuncu-acik);grid-column:1/-1;min-height:1.4em}.form-durum:empty{display:none}.altlik{border-top:1px solid var(--cizgi);font-family:var(--f-sans);background:var(--lacivert);grid-template-columns:minmax(0,1fr) auto;align-items:end;gap:32px;padding-block:40px 48px;font-size:.875rem;display:grid}.altlik-yasal{color:var(--metin-3);flex-wrap:wrap;align-items:center;gap:8px 28px;display:flex}.altlik-yasal ul{gap:20px;margin:0;padding:0;list-style:none;display:flex}.altlik-urun{color:var(--metin-2);flex-basis:100%}.altlik-yasal a:hover{color:var(--metin)}.antet{border:1px solid var(--cizgi-guclu);border-radius:var(--r-o);grid-template-columns:repeat(4,minmax(110px,auto));margin:0;display:grid;overflow:hidden}.antet>div{border-inline-end:1px solid var(--cizgi);border-bottom:1px solid var(--cizgi);padding:8px 14px}.antet>div:nth-child(4n+1){border-inline-end:0}.antet>div:nth-last-child(-n+4){border-bottom:0}.antet-marka{grid-column:1/-1;align-items:center;display:flex;border-inline-end:0!important;border-bottom:1px solid var(--cizgi-guclu)!important;padding:16px 14px!important}.antet dt{color:var(--metin-3);font-size:.6875rem;font-stretch:80%}.antet dd{color:var(--metin-2);margin:0;font-size:.9375rem}.buyuk-cizim{--soguk:var(--lacivert)}.b-iz{fill:none;stroke:var(--lacivert);stroke-width:2.2px;stroke-linejoin:round;stroke-dasharray:1;stroke-dashoffset:1px}.b-lazer{opacity:0}.sahne-kare[data-etkin] .b-iz{stroke:#ff9a5c;filter:drop-shadow(0 0 4px var(--turuncu))drop-shadow(0 0 10px #f2611d80);animation:1.6s linear .15s forwards kes,1s ease-out 1.75s forwards sogu}.sahne-kare[data-etkin] .b-lazer{animation:1.75s linear forwards lazer-iz}.sahne-kare[data-etkin] .b-sonra{opacity:0;animation:.6s ease-out 1.5s forwards belir}@keyframes lazer-iz{0%,8%{opacity:0}10%,96%{opacity:1}to{opacity:0}}.yasal{row-gap:clamp(32px,4vw,56px)}.yasal-bas{border-bottom:1px solid var(--cizgi-guclu);grid-column:1/-1;padding-bottom:clamp(24px,3vw,40px)}.yasal-bas h1{letter-spacing:-.02em;font-size:clamp(2.5rem,5vw,4.25rem);font-weight:760;font-stretch:140%;line-height:1.02}:lang(ar) .yasal-bas h1{letter-spacing:0;line-height:1.3}.yasal-bas .bolum-giris{max-width:40em}.yasal-tarih,.yasal-not{font-family:var(--f-sans);color:var(--metin-3);margin-top:18px;font-size:.9375rem}.yasal-not{border-inline-start:3px solid var(--turuncu);color:var(--metin-2);margin-top:8px;padding-inline-start:12px}.yasal-dizin{top:calc(var(--ust-y) + 24px);font-family:var(--f-sans);font-size:.9375rem;position:sticky}.yasal-dizin h2{letter-spacing:.08em;text-transform:uppercase;color:var(--metin-3);font-size:.8125rem;font-weight:600}.yasal-dizin ol{border-inline-start:1px solid var(--cizgi-guclu);margin:14px 0 0;padding:0;list-style:none}.yasal-dizin a{color:var(--metin-2);padding-block:5px;padding-inline:14px 0;text-decoration:none;transition:color .15s;display:block}.yasal-dizin a:hover{color:var(--vurgu-metin)}.yasal-metin{max-width:44em}.yasal-metin section+section{margin-top:clamp(36px,4vw,52px)}.yasal-metin section:target h2{color:var(--vurgu-metin)}.yasal-metin h2{letter-spacing:-.01em;margin-bottom:14px;font-size:clamp(1.375rem,2vw,1.75rem);font-weight:700;line-height:1.2}.yasal-metin p+p,.yasal-metin ul+p{margin-top:12px}.yasal-metin ul{margin:12px 0 0;padding-inline-start:1.2em}.yasal-metin li+li{margin-top:8px}.yasal-metin li::marker{color:var(--turuncu)}.yasal-don{font-family:var(--f-sans);margin-top:56px}.yasal-don a{color:var(--olcu)}@media (max-width:1100px){.ust-menu{display:none}.kahraman{grid-template-columns:minmax(0,1fr);row-gap:36px}.notlar ol{grid-template-columns:repeat(2,minmax(0,1fr))}.ayar{grid-template-columns:minmax(0,1fr)}}@media (max-width:999px),(prefers-reduced-motion:reduce){.adim-duzen{grid-template-columns:minmax(0,1fr)}.adim-sahne{display:none}.adim{min-height:0;padding-block:28px}.adim:not([data-etkin]){opacity:1}.adim .detay-balon,.adim[data-etkin] .detay-balon{border-color:var(--metin);color:var(--metin);background:0 0}.detay-cizim{display:block}}@media (max-width:820px){.bolum,.hesap{grid-template-columns:minmax(0,1fr)}.bugun-sonuc{margin-inline-start:0}.altlik{grid-template-columns:minmax(0,1fr)}.altlik-yasal{order:2}.yasal-dizin{position:static}.ust-giris{display:none}}@media (max-width:600px){.ust{gap:12px}.ust .dugme-kucuk,.akis:before,.akis:after,.akis li:before{display:none}.akis li{grid-template-columns:minmax(0,1fr);gap:4px}.notlar ol{grid-template-columns:minmax(0,1fr)}.katman text{font-size:24px}.c-olcu text{font-size:26px}.kalem{grid-template-columns:1fr 1fr}.kalem-no{border-bottom:1px solid var(--cizgi);grid-column:1/-1}.kalem-hucre:nth-child(3){border-inline-start:1px solid var(--cizgi)}.kalem-tutar{grid-column:1/-1}.kalem-hucre.kalem-tutar{border-inline-start:0}.defter th,.defter td{padding-inline:12px}.defter .sayi-hucre{width:6rem}.form{grid-template-columns:minmax(0,1fr)}.form-alt{flex-direction:column;align-items:flex-start}.antet{grid-template-columns:repeat(2,minmax(0,1fr))}}