diff --git a/.Jules/palette.md b/.Jules/palette.md
new file mode 100644
index 0000000..1a64430
--- /dev/null
+++ b/.Jules/palette.md
@@ -0,0 +1,3 @@
+## 2024-07-04 - Accessible Accordion Toggles
+**Learning:** When React conditional rendering toggles between summary and full views (e.g., `collapsed ? <Summary /> : <Full />`), screen readers lose track of the `aria-controls` target if the `id` is only on the expanded content. The `id` must be applied to *both* branch elements to ensure an unbroken association in all states.
+**Action:** Use `useId()` to generate a unique ID and assign it to all conditional branches of an accordion's content.
diff --git a/components/accounts/ppp-savings-panel.tsx b/components/accounts/ppp-savings-panel.tsx
index e6d961b..da576cc 100644
--- a/components/accounts/ppp-savings-panel.tsx
+++ b/components/accounts/ppp-savings-panel.tsx
@@ -1,6 +1,6 @@
 "use client";
 
-import { useMemo, useState } from "react";
+import { useId, useMemo, useState } from "react";
 import DOMPurify from "isomorphic-dompurify";
 import { Calculator, ChevronDown, ChevronUp, Copy, Download, Loader2, Mail } from "lucide-react";
 import type { PppSavingsReport } from "@/lib/application/runtime/ppp-savings-service";
@@ -34,6 +34,7 @@ export function PppSavingsPanel({ orgSlug, accountId }: PppSavingsPanelProps) {
   const [error, setError] = useState<string | null>(null);
   const [copied, setCopied] = useState(false);
   const [collapsed, setCollapsed] = useState(false);
+  const contentId = useId();
 
   const mailtoHref = useMemo(() => {
     if (!report?.recipientEmail || !draft) {
@@ -102,6 +103,8 @@ export function PppSavingsPanel({ orgSlug, accountId }: PppSavingsPanelProps) {
               type="button"
               onClick={() => setCollapsed((value) => !value)}
               aria-expanded={!collapsed}
+              aria-controls={contentId}
+              aria-label={collapsed ? "Expand PPP savings details" : "Collapse PPP savings details"}
               className="inline-flex items-center justify-center gap-2 rounded-lg border border-[var(--border-subtle)] bg-[var(--surface-elevated)] px-4 py-3 text-sm font-semibold text-[var(--text-secondary)] transition hover:border-[var(--border-strong)] hover:text-[var(--text-primary)]"
             >
               {collapsed ? <ChevronDown className="h-4 w-4" /> : <ChevronUp className="h-4 w-4" />}
@@ -123,7 +126,7 @@ export function PppSavingsPanel({ orgSlug, accountId }: PppSavingsPanelProps) {
       {error ? <div className="border-b border-[var(--border-subtle)] p-5 text-sm font-semibold text-[var(--accent-danger)]">{error}</div> : null}
 
       {report && collapsed ? (
-        <div className="flex flex-wrap items-center justify-between gap-3 p-5 text-sm">
+        <div id={contentId} className="flex flex-wrap items-center justify-between gap-3 p-5 text-sm">
           <div className="flex flex-wrap gap-4 text-[var(--text-secondary)]">
             <span>
               <strong className="text-[var(--text-primary)]">{formatMoney(report.totalSavings)}</strong> savings
@@ -146,7 +149,7 @@ export function PppSavingsPanel({ orgSlug, accountId }: PppSavingsPanelProps) {
           ) : null}
         </div>
       ) : report ? (
-        <div className="grid gap-0 xl:grid-cols-[0.75fr_1.25fr]">
+        <div id={contentId} className="grid gap-0 xl:grid-cols-[0.75fr_1.25fr]">
           <div className="border-b border-[var(--border-subtle)] p-6 xl:border-b-0 xl:border-r">
             <div className="grid gap-3 sm:grid-cols-3 xl:grid-cols-1">
               <div className="rounded-lg border border-[var(--border-subtle)] bg-[var(--surface-elevated)] p-4">
@@ -238,7 +241,7 @@ export function PppSavingsPanel({ orgSlug, accountId }: PppSavingsPanelProps) {
           </div>
         </div>
       ) : (
-        <div className="p-6 text-sm text-[var(--text-secondary)]">PPP savings will appear here after calculation.</div>
+        <div id={contentId} className="p-6 text-sm text-[var(--text-secondary)]">PPP savings will appear here after calculation.</div>
       )}
     </section>
   );