.fa-record {
  background:#fff;
  border:1px solid #ccc;
  margin-bottom:10px;
  border-radius:5px;
  overflow:hidden;
}
.fa-header {
  padding:15px;
  cursor:pointer;
  background:#007bff;
  color:#fff;
  display:flex;
  justify-content:space-between;
  align-items:center;
}
.fa-header:hover { background:#0056b3; }
.status { font-weight:bold; text-transform:capitalize; }
.tax-year-list { display:none; padding:10px 20px; background:#fefefe; }
.tax-year-item { display:flex; justify-content:space-between; padding:10px 0; border-bottom:1px solid #e2e2e2; }
.tax-year-item:last-child { border-bottom:none; }
.item-values { flex:1; }
.item-actions button { margin-left:10px; padding:5px 10px; font-size:14px; }
.approve-btn:disabled { background:#ccc; cursor:not-allowed; }
.approve-btn { background:#28a745; color:#fff; border:none; border-radius:3px; }
.delete-btn { background:#dc3545; color:#fff; border:none; border-radius:3px; }
.review-btn { background:#ffc107; color:#000; border:none; border-radius:3px; }