.ertrag-module__UgSaVa__heroCases{background:linear-gradient(145deg,#0d2941,#081d30);border:1px solid #385269;border-radius:18px;align-content:center;gap:1px;min-height:380px;margin:0;padding:36px;display:grid;position:relative;box-shadow:0 28px 65px #020c1638}.ertrag-module__UgSaVa__heroCases:before{content:"";border-top:2px solid #c9aa60b8;border-right:2px solid #c9aa6059;width:88px;height:52px;position:absolute;inset:20px 24px auto auto;transform:skewY(-18deg)}.ertrag-module__UgSaVa__heroCases article{background:#ffffff06;border-bottom:1px solid #89a4b72e;grid-template-columns:1.25fr 2fr;align-items:center;gap:18px;padding:17px 18px;display:grid;position:relative}.ertrag-module__UgSaVa__heroCases article:after{content:"↗";color:#cdb26f61;font-size:.8rem;position:absolute;top:7px;right:9px}.ertrag-module__UgSaVa__heroCases article>span{color:#d7e2e8;font-size:.63rem;font-weight:720;line-height:1.35}.ertrag-module__UgSaVa__heroCases dl{grid-template-columns:repeat(3,1fr);gap:8px;margin:0;display:grid}.ertrag-module__UgSaVa__heroCases dl div{min-width:0}.ertrag-module__UgSaVa__heroCases dt{color:#829bab;text-transform:uppercase;font-size:.49rem}.ertrag-module__UgSaVa__heroCases dd{color:#d6bd7c;margin:4px 0 0;font-size:.59rem;font-weight:760}.ertrag-module__UgSaVa__heroCases figcaption{color:#ead9aa;text-align:center;padding:20px 7px 0;font-size:.72rem;font-weight:700;line-height:1.45}.ertrag-module__UgSaVa__revenueExamples{background:#ccd5d9;grid-template-columns:repeat(4,1fr);gap:1px;margin:27px 0;display:grid}.ertrag-module__UgSaVa__revenueExamples article{background:#fff;gap:8px;min-height:90px;padding:17px;display:grid}.ertrag-module__UgSaVa__revenueExamples span{color:#9a7937;font-size:.5rem;font-weight:760}.ertrag-module__UgSaVa__revenueExamples strong{color:var(--navy);font-size:.67rem;line-height:1.4}.ertrag-module__UgSaVa__preciseText{color:#5b6971;font-size:.68rem;line-height:1.7}.ertrag-module__UgSaVa__questionLogic{background:#fff;border:1px solid #c6d0d5;margin:28px 0;padding:24px}.ertrag-module__UgSaVa__questionLogic h3{color:var(--navy);margin:0;font-size:.88rem}.ertrag-module__UgSaVa__questionLogic ol{background:#d3dadd;grid-template-columns:repeat(3,1fr);gap:1px;margin:20px 0;padding:0;list-style:none;display:grid}.ertrag-module__UgSaVa__questionLogic li{background:#f6f7f5;gap:8px;padding:17px;display:grid}.ertrag-module__UgSaVa__questionLogic li span{color:#a1803d;font-size:.52rem}.ertrag-module__UgSaVa__questionLogic li p{color:#53636c;margin:0;font-size:.63rem;line-height:1.55}.ertrag-module__UgSaVa__questionLogic>strong{color:#785f2d;font-size:.68rem;line-height:1.55;display:block}.ertrag-module__UgSaVa__termDistinction{color:#d9e3e8;background:var(--navy);border:1px solid #26465c;margin:31px 0;padding:25px}.ertrag-module__UgSaVa__termDistinction>span,.ertrag-module__UgSaVa__vatNotice>span{color:#d2b978;text-transform:uppercase;font-size:.54rem;font-weight:760}.ertrag-module__UgSaVa__termDistinction h3,.ertrag-module__UgSaVa__vatNotice h3{color:#fff;margin:7px 0;font-size:1.02rem}.ertrag-module__UgSaVa__termDistinction>p{color:#b9c7ce;font-size:.67rem;line-height:1.6}.ertrag-module__UgSaVa__termDistinction>div{background:#294a61;grid-template-columns:repeat(2,1fr);gap:1px;margin:18px 0;display:grid}.ertrag-module__UgSaVa__termDistinction article{background:#0d2a40;grid-template-columns:1fr auto 1.4fr;align-items:center;gap:8px;padding:13px;font-size:.58rem;display:grid}.ertrag-module__UgSaVa__termDistinction article span{color:#98adba}.ertrag-module__UgSaVa__termDistinction article i{color:#d2b978;font-style:normal}.ertrag-module__UgSaVa__termDistinction article strong{color:#e4ecef}.ertrag-module__UgSaVa__termDistinction small{color:#98acb8;font-size:.57rem;line-height:1.55;display:block}.ertrag-module__UgSaVa__termDistinction blockquote{color:#d9c895;border-top:1px solid #2f5065;margin:18px 0 0;padding-top:16px;font-size:.62rem;font-style:italic}.ertrag-module__UgSaVa__resultFormula{text-align:center;background:#fff;border:1px solid #c7d1d6;grid-template-columns:1fr auto 1fr auto 1fr;align-items:center;gap:10px;margin:28px 0;padding:23px;display:grid}.ertrag-module__UgSaVa__resultFormula span{color:var(--navy);font-size:.75rem;font-weight:740}.ertrag-module__UgSaVa__resultFormula strong{color:#a07d37}.ertrag-module__UgSaVa__lossRule{text-align:center;color:#657078;font-size:.64rem}.ertrag-module__UgSaVa__resultComparison{grid-template-columns:1fr auto 1fr;align-items:center;gap:13px;margin:26px 0;display:grid}.ertrag-module__UgSaVa__resultComparison article{background:#fff;border:1px solid #c6d1d6;padding:20px}.ertrag-module__UgSaVa__resultComparison article>span{color:#8a6c32;text-transform:uppercase;font-size:.52rem}.ertrag-module__UgSaVa__resultComparison dl{gap:7px;margin:12px 0 0;display:grid}.ertrag-module__UgSaVa__resultComparison dl div{color:#5f6b73;justify-content:space-between;font-size:.64rem;display:flex}.ertrag-module__UgSaVa__resultComparison dd{color:var(--navy);margin:0;font-weight:760}.ertrag-module__UgSaVa__resultComparison>i{color:#88692d;font-size:.58rem;font-style:normal;font-weight:740}.ertrag-module__UgSaVa__effectChain{grid-template-columns:1fr auto 1fr auto 1fr;align-items:center;gap:10px;margin:25px 0;display:grid}.ertrag-module__UgSaVa__effectChain span{color:var(--navy);text-align:center;background:#fff;border:1px solid #c6d0d5;padding:15px;font-size:.63rem;font-weight:720}.ertrag-module__UgSaVa__effectChain i{color:#a07c36;font-style:normal}.ertrag-module__UgSaVa__resultEffect{color:#d9c68d;background:#0b2539;border-top:1px solid #29495f;margin:0;padding:15px 22px;font-size:.63rem;line-height:1.5}.ertrag-module__UgSaVa__fiveCases{grid-template-columns:repeat(2,1fr);gap:12px;margin:28px 0;display:grid}.ertrag-module__UgSaVa__fiveCases article{background:#fff;border:1px solid #cbd4d9;padding:22px}.ertrag-module__UgSaVa__fiveCases article:last-child{grid-column:1/-1}.ertrag-module__UgSaVa__fiveCases article>span{color:#80622b;text-transform:uppercase;font-size:.55rem;font-weight:760}.ertrag-module__UgSaVa__fiveCases h3{color:var(--navy);margin:8px 0;font-size:.84rem}.ertrag-module__UgSaVa__fiveCases ul{color:#5f6c74;gap:6px;margin:11px 0 0;padding-left:17px;font-size:.63rem;display:grid}.ertrag-module__UgSaVa__fiveCases p{color:#69747a;margin:12px 0 0;font-size:.61rem;font-style:italic;line-height:1.5}.ertrag-module__UgSaVa__mobileTable{border:1px solid #cbd4d9;margin:25px 0;display:grid}.ertrag-module__UgSaVa__mobileTable>div{background:#fff;grid-template-columns:1.8fr .65fr .65fr;display:grid}.ertrag-module__UgSaVa__mobileTable>div:first-child{color:#fff;background:var(--navy)}.ertrag-module__UgSaVa__mobileTable span,.ertrag-module__UgSaVa__mobileTable strong{text-align:left;border-bottom:1px solid #d6dde0;border-right:1px solid #d6dde0;padding:11px 13px;font-size:.6rem}.ertrag-module__UgSaVa__mobileTable strong{text-transform:uppercase;font-size:.54rem}.ertrag-module__UgSaVa__subheading{margin-top:34px!important}.ertrag-module__UgSaVa__threeChoices{grid-template-columns:repeat(3,1fr)!important;gap:8px!important;margin-top:18px!important;display:grid!important}.ertrag-module__UgSaVa__threeChoices button{min-height:46px;color:var(--navy);background:#fff;border:1px solid #bdc8ce;border-radius:6px;padding:8px;font-size:.62rem;font-weight:720}.ertrag-module__UgSaVa__threeChoices button[aria-pressed=true]{color:#fff;background:var(--blue)}.ertrag-module__UgSaVa__threeTimelines{background:#cbd4d8;grid-template-columns:repeat(3,1fr);gap:1px;margin:28px 0;display:grid}.ertrag-module__UgSaVa__threeTimelines article{background:#fff;gap:8px;padding:20px;display:grid}.ertrag-module__UgSaVa__threeTimelines span{color:#86692f;text-transform:uppercase;font-size:.53rem}.ertrag-module__UgSaVa__threeTimelines strong{color:var(--navy);font-size:.63rem;line-height:1.45}.ertrag-module__UgSaVa__threeTimelines small{color:#657179;border-top:1px solid #dce1e3;padding-top:9px;font-size:.56rem}.ertrag-module__UgSaVa__timeline{grid-template-columns:1fr auto 1fr;align-items:center;gap:10px;margin:28px 0;display:grid}.ertrag-module__UgSaVa__timeline>div{text-align:center;background:#fff;border:1px solid #c8d2d7;place-content:center;gap:6px;min-height:102px;padding:15px;display:grid}.ertrag-module__UgSaVa__timeline>div span{color:#88682e;text-transform:uppercase;font-size:.56rem}.ertrag-module__UgSaVa__timeline>div strong{color:var(--navy);font-size:.67rem;line-height:1.4}.ertrag-module__UgSaVa__timeline>i{color:#9a793c;font-style:normal}.ertrag-module__UgSaVa__timeline fieldset{background:#f3f4f2;border:1px solid #c8d2d7;grid-column:1/-1;align-items:center;gap:8px;margin:0;padding:17px;display:flex}.ertrag-module__UgSaVa__timeline legend{width:100%;color:var(--navy);padding:0;font-size:.7rem;font-weight:720}.ertrag-module__UgSaVa__timeline button{color:var(--navy);background:#fff;border:1px solid #b8c4ca;border-radius:5px;padding:9px 13px;font-size:.62rem}.ertrag-module__UgSaVa__timeline button[aria-pressed=true]{color:#fff;background:var(--blue)}.ertrag-module__UgSaVa__timeline>p{grid-column:1/-1;margin:0;padding:15px 17px;font-size:.65rem;line-height:1.5}.ertrag-module__UgSaVa__timeline>p strong{margin-bottom:4px;display:block}.ertrag-module__UgSaVa__correct{color:#356c4b;background:#eaf2ed}.ertrag-module__UgSaVa__wrong{color:#844937;background:#f5ece8}.ertrag-module__UgSaVa__flowIntro{grid-template-columns:repeat(2,1fr);gap:12px;margin:25px 0;display:grid}.ertrag-module__UgSaVa__flowIntro article{background:#fff;border:1px solid #cad3d7;padding:21px}.ertrag-module__UgSaVa__flowIntro span{color:#88692e;text-transform:uppercase;font-size:.53rem}.ertrag-module__UgSaVa__flowIntro h3{color:var(--navy);margin:8px 0;font-size:.84rem}.ertrag-module__UgSaVa__flowIntro p{color:#627078;margin:0;font-size:.64rem;line-height:1.55}.ertrag-module__UgSaVa__flowExplorer,.ertrag-module__UgSaVa__advanceExplorer{background:var(--navy);color:#e2e9ed;border:1px solid #29495f;border-radius:12px;margin:27px 0;overflow:hidden}.ertrag-module__UgSaVa__flowExplorer header,.ertrag-module__UgSaVa__advanceExplorer header{padding:22px}.ertrag-module__UgSaVa__flowExplorer header>span,.ertrag-module__UgSaVa__advanceExplorer header>span{color:#d0b674;text-transform:uppercase;font-size:.54rem}.ertrag-module__UgSaVa__flowExplorer h3,.ertrag-module__UgSaVa__advanceExplorer h3{color:#fff;margin:7px 0 14px;font-size:1.02rem}.ertrag-module__UgSaVa__flowExplorer header div,.ertrag-module__UgSaVa__advanceExplorer header div{flex-wrap:wrap;gap:7px;display:flex}.ertrag-module__UgSaVa__flowExplorer button,.ertrag-module__UgSaVa__advanceExplorer button{color:#c4d0d7;background:#102e45;border:1px solid #496377;border-radius:5px;padding:9px 12px;font-size:.59rem}.ertrag-module__UgSaVa__flowExplorer button[aria-pressed=true],.ertrag-module__UgSaVa__advanceExplorer button[aria-pressed=true]{color:#12283a;background:#d2b875;border-color:#d2b875}.ertrag-module__UgSaVa__flowExplorer>div{background:#29495f;grid-template-columns:repeat(4,1fr);gap:1px;display:grid}.ertrag-module__UgSaVa__flowExplorer article{text-align:center;background:#0e293f;padding:17px}.ertrag-module__UgSaVa__flowExplorer article span,.ertrag-module__UgSaVa__advanceExplorer dt{color:#92a8b5;text-transform:uppercase;font-size:.51rem}.ertrag-module__UgSaVa__flowExplorer article strong,.ertrag-module__UgSaVa__advanceExplorer dd{color:#dbc683;margin:6px 0 0;font-size:.67rem;display:block}.ertrag-module__UgSaVa__flowExplorer>p,.ertrag-module__UgSaVa__advanceExplorer>p{color:#b9c7ce;border-top:1px solid #29495f;margin:0;padding:18px 22px;font-size:.63rem;line-height:1.55}.ertrag-module__UgSaVa__advanceExplorer dl{background:#29495f;grid-template-columns:repeat(3,1fr);gap:1px;margin:0;display:grid}.ertrag-module__UgSaVa__advanceExplorer dl div{text-align:center;background:#0e293f;padding:17px}.ertrag-module__UgSaVa__advanceExplorer dd{margin:6px 0 0}.ertrag-module__UgSaVa__precisionDetails{background:#fff;border:1px solid #cbd4d8;margin:18px 0}.ertrag-module__UgSaVa__precisionDetails summary{color:var(--navy);cursor:pointer;padding:14px 17px;font-size:.64rem;font-weight:720}.ertrag-module__UgSaVa__precisionDetails p{color:#66727a;margin:0;padding:0 17px 16px;font-size:.61rem;line-height:1.55}.ertrag-module__UgSaVa__categoryGrid{background:#cdd5d9;grid-template-columns:repeat(2,1fr);gap:1px;margin:28px 0;display:grid}.ertrag-module__UgSaVa__categoryGrid article{background:#fff;padding:21px}.ertrag-module__UgSaVa__categoryGrid h3{color:var(--navy);margin:0;font-size:.8rem}.ertrag-module__UgSaVa__categoryGrid ul{color:#626e75;gap:6px;margin:11px 0 0;padding-left:17px;font-size:.63rem;line-height:1.45;display:grid}.ertrag-module__UgSaVa__vatNotice{color:#e4ebee;background:var(--navy);border:1px solid #29475d;margin:27px 0;padding:23px}.ertrag-module__UgSaVa__vatNotice p{color:#b8c5cc;font-size:.66rem;line-height:1.6}.ertrag-module__UgSaVa__vatNotice strong{color:#d3ba79;font-size:.64rem;line-height:1.5;display:block}.ertrag-module__UgSaVa__notRevenueGrid{background:#d0d7da;grid-template-columns:repeat(3,1fr);gap:1px;margin:22px 0;display:grid}.ertrag-module__UgSaVa__notRevenueGrid article{background:#fff;padding:19px}.ertrag-module__UgSaVa__notRevenueGrid h3{color:var(--navy);margin:0;font-size:.72rem}.ertrag-module__UgSaVa__notRevenueGrid p{color:#637078;margin:7px 0 0;font-size:.62rem;line-height:1.5}.ertrag-module__UgSaVa__closingLine{color:#59676f;font-size:.68rem;font-style:italic;line-height:1.6}.ertrag-module__UgSaVa__sourceNote{color:#6a747a;background:#f6f6f3;border-left:2px solid #c4a45e;margin-top:24px;padding:15px;font-size:.55rem;line-height:1.55}.ertrag-module__UgSaVa__sourceNote a{color:#765e30;text-underline-offset:2px}.ertrag-module__UgSaVa__gameSection{width:min(940px,100vw - 42px)}.ertrag-module__UgSaVa__inflowMark{width:110px;height:52px;margin:20px 0;position:relative}.ertrag-module__UgSaVa__inflowMark i{transform-origin:0;background:#c4a45e;height:2px;position:absolute}.ertrag-module__UgSaVa__inflowMark i:first-child{width:40px;bottom:8px;left:0;transform:rotate(-24deg)}.ertrag-module__UgSaVa__inflowMark i:nth-child(2){width:34px;bottom:24px;left:36px;transform:rotate(14deg)}.ertrag-module__UgSaVa__inflowMark i:nth-child(3){width:38px;bottom:17px;left:68px;transform:rotate(-28deg)}.ertrag-module__UgSaVa__inflowMark b{border-top:2px solid #c4a45e;border-right:2px solid #c4a45e;width:7px;height:7px;position:absolute;top:2px;right:0;transform:rotate(-12deg)}.ertrag-module__UgSaVa__closingTask{gap:15px;display:grid}.ertrag-module__UgSaVa__closingTask>label{max-width:none}.ertrag-module__UgSaVa__gameFormulas{color:#c6b174;text-align:center;background:#0d283d;border:1px solid #29475c;gap:5px;margin-top:8px;padding:11px;font-size:.54rem;display:grid}.ertrag-module__UgSaVa__minuteGrid{background:#d2d7d9;grid-template-columns:repeat(3,1fr);gap:1px;margin:27px 0;display:grid}.ertrag-module__UgSaVa__minuteGrid article{background:#fff;padding:20px}.ertrag-module__UgSaVa__minuteGrid h3{color:var(--navy);margin:0;font-size:.82rem}.ertrag-module__UgSaVa__minuteGrid p{color:#626d75;margin:7px 0 0;font-size:.65rem;line-height:1.55}.ertrag-module__UgSaVa__commonErrors{background:#fff;border:1px solid #d0d7da;margin:22px 0;padding:21px}.ertrag-module__UgSaVa__commonErrors h3{color:var(--navy);margin:0;font-size:.8rem}.ertrag-module__UgSaVa__commonErrors ul{color:#626e75;gap:7px;margin:12px 0 0;padding-left:18px;font-size:.65rem;display:grid}.ertrag-module__UgSaVa__summaryActions{flex-wrap:wrap;gap:8px;display:flex}.ertrag-module__UgSaVa__summaryActions a{color:var(--navy);border:1px solid #aebcc4;border-radius:5px;padding:9px 13px;font-size:.63rem;font-weight:700}.ertrag-module__UgSaVa__lessonSequence{background:#ccd4d8;grid-template-columns:repeat(3,1fr);gap:1px;margin-top:36px;display:grid}.ertrag-module__UgSaVa__lessonSequence>a,.ertrag-module__UgSaVa__lessonSequence>div{background:#fff;gap:4px;min-width:0;padding:17px;text-decoration:none;display:grid}.ertrag-module__UgSaVa__lessonSequence span{color:#778188;text-transform:uppercase;font-size:.53rem}.ertrag-module__UgSaVa__lessonSequence strong{color:var(--navy);font-size:.7rem}.ertrag-module__UgSaVa__lessonSequence small{color:#8d9599;font-size:.55rem}.ertrag-module__UgSaVa__page button:focus-visible,.ertrag-module__UgSaVa__page a:focus-visible,.ertrag-module__UgSaVa__page input:focus-visible,.ertrag-module__UgSaVa__page summary:focus-visible{outline-offset:2px;outline:3px solid #c5a45f73}.ertrag-module__UgSaVa__page button:not(:disabled),.ertrag-module__UgSaVa__page summary{cursor:pointer}html[data-site-surface=learning][data-theme=dark] :is(.ertrag-module__UgSaVa__revenueExamples span,.ertrag-module__UgSaVa__questionLogic>strong,.ertrag-module__UgSaVa__resultComparison article>span,.ertrag-module__UgSaVa__resultComparison>i,.ertrag-module__UgSaVa__fiveCases article>span,.ertrag-module__UgSaVa__threeTimelines span,.ertrag-module__UgSaVa__timeline>div span,.ertrag-module__UgSaVa__flowIntro span){color:var(--learning-gold-text)}.ertrag-module__UgSaVa__page{--navy:var(--learning-blue-deep);--blue:var(--learning-blue);--gold:var(--learning-gold);--ink:var(--learning-text-primary);--soft:var(--learning-soft-surface)}.ertrag-module__UgSaVa__heroCases{border-color:var(--learning-border-strong);background:var(--learning-blue-deep);box-shadow:none;border-radius:16px}.ertrag-module__UgSaVa__revenueGameIntro{background:var(--learning-blue-deep)}.ertrag-module__UgSaVa__revenueExamples,.ertrag-module__UgSaVa__questionLogic ol,.ertrag-module__UgSaVa__threeTimelines,.ertrag-module__UgSaVa__categoryGrid,.ertrag-module__UgSaVa__notRevenueGrid,.ertrag-module__UgSaVa__minuteGrid,.ertrag-module__UgSaVa__lessonSequence{background:var(--learning-border)}.ertrag-module__UgSaVa__revenueExamples article,.ertrag-module__UgSaVa__questionLogic,.ertrag-module__UgSaVa__resultFormula,.ertrag-module__UgSaVa__resultComparison article,.ertrag-module__UgSaVa__effectChain span,.ertrag-module__UgSaVa__fiveCases article,.ertrag-module__UgSaVa__mobileTable>div,.ertrag-module__UgSaVa__threeTimelines article,.ertrag-module__UgSaVa__timeline>div,.ertrag-module__UgSaVa__flowIntro article,.ertrag-module__UgSaVa__precisionDetails,.ertrag-module__UgSaVa__categoryGrid article,.ertrag-module__UgSaVa__notRevenueGrid article,.ertrag-module__UgSaVa__minuteGrid article,.ertrag-module__UgSaVa__commonErrors,.ertrag-module__UgSaVa__lessonSequence>a,.ertrag-module__UgSaVa__lessonSequence>div{background:var(--learning-card-background);border-color:var(--learning-border)}.ertrag-module__UgSaVa__questionLogic li,.ertrag-module__UgSaVa__timeline fieldset,.ertrag-module__UgSaVa__sourceNote{background:var(--learning-section-background);border-color:var(--learning-border)}.ertrag-module__UgSaVa__threeChoices button,.ertrag-module__UgSaVa__timeline button{background:var(--learning-card-background-strong);border-color:var(--learning-border-strong)}.ertrag-module__UgSaVa__mobileTable,.ertrag-module__UgSaVa__mobileTable span,.ertrag-module__UgSaVa__mobileTable strong{border-color:var(--learning-border)}.ertrag-module__UgSaVa__correct,.ertrag-module__UgSaVa__wrong{background:var(--learning-section-background);border-left:3px solid}.ertrag-module__UgSaVa__correct{color:var(--learning-state-success)}.ertrag-module__UgSaVa__wrong{color:var(--learning-state-danger)}.ertrag-module__UgSaVa__page button:focus-visible,.ertrag-module__UgSaVa__page a:focus-visible,.ertrag-module__UgSaVa__page input:focus-visible,.ertrag-module__UgSaVa__page summary:focus-visible{outline-color:var(--learning-focus-light)}@media (min-width:901px) and (max-width:1200px){.ertrag-module__UgSaVa__gameSection{width:100%}}@media (max-width:900px){.ertrag-module__UgSaVa__gameSection{width:auto}.ertrag-module__UgSaVa__heroCases{min-height:330px}.ertrag-module__UgSaVa__revenueExamples{grid-template-columns:repeat(2,1fr)}}@media (max-width:760px){.ertrag-module__UgSaVa__heroCases{min-height:auto;padding:27px 22px}.ertrag-module__UgSaVa__heroCases article,.ertrag-module__UgSaVa__heroCases dl{grid-template-columns:1fr}.ertrag-module__UgSaVa__heroCases dl div{justify-content:space-between;display:flex}.ertrag-module__UgSaVa__revenueExamples,.ertrag-module__UgSaVa__questionLogic ol,.ertrag-module__UgSaVa__fiveCases,.ertrag-module__UgSaVa__threeTimelines,.ertrag-module__UgSaVa__flowIntro,.ertrag-module__UgSaVa__categoryGrid,.ertrag-module__UgSaVa__notRevenueGrid,.ertrag-module__UgSaVa__minuteGrid,.ertrag-module__UgSaVa__lessonSequence{grid-template-columns:1fr}.ertrag-module__UgSaVa__fiveCases article:last-child{grid-column:auto}.ertrag-module__UgSaVa__termDistinction>div,.ertrag-module__UgSaVa__resultFormula,.ertrag-module__UgSaVa__resultComparison,.ertrag-module__UgSaVa__effectChain{grid-template-columns:1fr}.ertrag-module__UgSaVa__resultFormula strong,.ertrag-module__UgSaVa__resultComparison>i,.ertrag-module__UgSaVa__effectChain i{transform:rotate(90deg)}.ertrag-module__UgSaVa__threeChoices{grid-template-columns:1fr!important}.ertrag-module__UgSaVa__timeline{grid-template-columns:1fr}.ertrag-module__UgSaVa__timeline>i{text-align:center;transform:rotate(90deg)}.ertrag-module__UgSaVa__timeline fieldset,.ertrag-module__UgSaVa__timeline>p{flex-wrap:wrap;grid-column:auto}.ertrag-module__UgSaVa__flowExplorer>div,.ertrag-module__UgSaVa__advanceExplorer dl{grid-template-columns:1fr}.ertrag-module__UgSaVa__summaryActions{flex-direction:column}.ertrag-module__UgSaVa__summaryActions a{text-align:center}}@media (max-width:640px){.ertrag-module__UgSaVa__mobileTable{background:0 0;border:0;gap:10px}.ertrag-module__UgSaVa__mobileTable>div{border:1px solid var(--learning-border);background:var(--learning-card-background);border-radius:8px;grid-template-columns:1fr;overflow:hidden}.ertrag-module__UgSaVa__mobileTable>div:first-child{clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.ertrag-module__UgSaVa__mobileTable span{border-right:0;border-bottom:1px solid var(--learning-border);grid-template-columns:minmax(108px,.85fr) minmax(0,1fr);gap:12px;padding:10px 12px;font-size:.58rem;display:grid}.ertrag-module__UgSaVa__mobileTable span:last-child{border-bottom:0}.ertrag-module__UgSaVa__mobileTable span:before{color:var(--learning-text-subtle);letter-spacing:.05em;text-transform:uppercase;font-size:.5rem;font-weight:760}.ertrag-module__UgSaVa__mobileTable span:first-child:before{content:"Vorgang"}.ertrag-module__UgSaVa__mobileTable span:nth-child(2):before{content:"Einzahlung"}.ertrag-module__UgSaVa__mobileTable span:nth-child(3):before{content:"Ertrag"}}@media (max-width:680px){.ertrag-module__UgSaVa__heroCases{min-height:auto;padding:27px 22px}.ertrag-module__UgSaVa__heroCases article,.ertrag-module__UgSaVa__heroCases dl{grid-template-columns:1fr}.ertrag-module__UgSaVa__heroCases dl div{justify-content:space-between;display:flex}.ertrag-module__UgSaVa__revenueExamples,.ertrag-module__UgSaVa__questionLogic ol,.ertrag-module__UgSaVa__fiveCases,.ertrag-module__UgSaVa__threeTimelines,.ertrag-module__UgSaVa__flowIntro,.ertrag-module__UgSaVa__categoryGrid,.ertrag-module__UgSaVa__notRevenueGrid,.ertrag-module__UgSaVa__minuteGrid,.ertrag-module__UgSaVa__lessonSequence{grid-template-columns:1fr}.ertrag-module__UgSaVa__fiveCases article:last-child{grid-column:auto}.ertrag-module__UgSaVa__termDistinction>div,.ertrag-module__UgSaVa__resultFormula,.ertrag-module__UgSaVa__resultComparison,.ertrag-module__UgSaVa__effectChain{grid-template-columns:1fr}.ertrag-module__UgSaVa__resultFormula strong,.ertrag-module__UgSaVa__resultComparison>i,.ertrag-module__UgSaVa__effectChain i{transform:rotate(90deg)}.ertrag-module__UgSaVa__threeChoices{grid-template-columns:1fr!important}.ertrag-module__UgSaVa__timeline{grid-template-columns:1fr}.ertrag-module__UgSaVa__timeline>i{text-align:center;transform:rotate(90deg)}.ertrag-module__UgSaVa__timeline fieldset,.ertrag-module__UgSaVa__timeline>p{flex-wrap:wrap;grid-column:auto}.ertrag-module__UgSaVa__flowExplorer>div,.ertrag-module__UgSaVa__advanceExplorer dl{grid-template-columns:1fr}.ertrag-module__UgSaVa__summaryActions{flex-direction:column}.ertrag-module__UgSaVa__summaryActions a{text-align:center}}@media (max-width:390px){.ertrag-module__UgSaVa__heroCases{padding:24px 16px}.ertrag-module__UgSaVa__mobileTable>div{grid-template-columns:1fr}.ertrag-module__UgSaVa__mobileTable>div:first-child{display:none}.ertrag-module__UgSaVa__mobileTable>div span:first-child{color:#7b602e;font-weight:720}.ertrag-module__UgSaVa__questionLogic,.ertrag-module__UgSaVa__termDistinction,.ertrag-module__UgSaVa__vatNotice{padding:19px}.ertrag-module__UgSaVa__termDistinction article{grid-template-columns:1fr auto 1.5fr}}@media (prefers-reduced-motion:reduce){.ertrag-module__UgSaVa__page *{scroll-behavior:auto!important;transition:none!important;animation:none!important}}@media (min-width:1201px){.ertrag-module__UgSaVa__gameSection{position:relative;left:50%;transform:translate(-50%)}}.ertrag-module__UgSaVa__heroCases{min-width:0;overflow:hidden}.ertrag-module__UgSaVa__questionLogic li span{color:var(--learning-gold-text)}.ertrag-module__UgSaVa__lessonSequence span,.ertrag-module__UgSaVa__lessonSequence small{color:var(--learning-text-secondary)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__revenueExamples strong,.ertrag-module__UgSaVa__questionLogic h3,.ertrag-module__UgSaVa__resultFormula span,.ertrag-module__UgSaVa__resultComparison dd,.ertrag-module__UgSaVa__effectChain span,.ertrag-module__UgSaVa__fiveCases h3,.ertrag-module__UgSaVa__threeTimelines strong,.ertrag-module__UgSaVa__timeline>div strong,.ertrag-module__UgSaVa__timeline legend,.ertrag-module__UgSaVa__flowIntro h3,.ertrag-module__UgSaVa__precisionDetails summary,.ertrag-module__UgSaVa__categoryGrid h3,.ertrag-module__UgSaVa__notRevenueGrid h3,.ertrag-module__UgSaVa__minuteGrid h3,.ertrag-module__UgSaVa__commonErrors h3,.ertrag-module__UgSaVa__lessonSequence strong){color:var(--learning-text-primary)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__preciseText,.ertrag-module__UgSaVa__questionLogic li p,.ertrag-module__UgSaVa__lossRule,.ertrag-module__UgSaVa__resultComparison dl div,.ertrag-module__UgSaVa__fiveCases ul,.ertrag-module__UgSaVa__fiveCases p,.ertrag-module__UgSaVa__threeTimelines small,.ertrag-module__UgSaVa__flowIntro p,.ertrag-module__UgSaVa__precisionDetails p,.ertrag-module__UgSaVa__categoryGrid ul,.ertrag-module__UgSaVa__notRevenueGrid p,.ertrag-module__UgSaVa__closingLine,.ertrag-module__UgSaVa__sourceNote,.ertrag-module__UgSaVa__minuteGrid p,.ertrag-module__UgSaVa__commonErrors ul){color:var(--learning-text-secondary)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__threeChoices button,.ertrag-module__UgSaVa__timeline button,.ertrag-module__UgSaVa__summaryActions a){color:var(--learning-text-primary)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__threeChoices button:hover,.ertrag-module__UgSaVa__timeline button:hover,.ertrag-module__UgSaVa__summaryActions a:hover){color:var(--learning-gold-on-dark);border-color:var(--learning-border-hover);background:var(--learning-soft-surface)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__threeChoices button[aria-pressed=true],.ertrag-module__UgSaVa__timeline button[aria-pressed=true]){color:var(--learning-text-on-dark);border-color:var(--learning-gold);background:var(--learning-blue)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page .ertrag-module__UgSaVa__correct{color:var(--learning-state-success-on-dark);background:var(--learning-section-background)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page .ertrag-module__UgSaVa__wrong{color:var(--learning-state-danger-on-dark);background:var(--learning-section-background)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page .ertrag-module__UgSaVa__sourceNote a{color:var(--learning-gold-on-dark)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__flowExplorer button,.ertrag-module__UgSaVa__advanceExplorer button){color:var(--learning-text-on-dark-muted);border-color:var(--learning-border-hover);background:var(--learning-card-background)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__flowExplorer button:hover,.ertrag-module__UgSaVa__advanceExplorer button:hover){color:var(--learning-text-on-dark);border-color:var(--learning-state-achievement-border);background:var(--learning-soft-surface)}html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page :is(.ertrag-module__UgSaVa__flowExplorer button[aria-pressed=true],.ertrag-module__UgSaVa__advanceExplorer button[aria-pressed=true]){color:var(--learning-blue-deep);border-color:var(--learning-gold-on-dark);background:var(--learning-gold-on-dark)}@media (max-width:390px){html[data-site-surface=learning][data-theme=dark] .ertrag-module__UgSaVa__page .ertrag-module__UgSaVa__mobileTable>div span:first-child{color:var(--learning-gold-on-dark)}}.ertrag-module__UgSaVa__revenueExamples span{color:#71541f}.ertrag-module__UgSaVa__sourceNote{color:#5f6970}