function createContentModal({
  openBookmarkPicker,
  getShortcutBookmarkStatus,
  ACCOUNT_PLANS_MODAL_ID,
  AUTH_STATUS,
  CUSTOMER_FILTER_BUTTON_ID,
  CUSTOMER_FILTER_LIST_ID,
  CUSTOMER_FILTER_PANEL_ID,
  CUSTOMER_FILTER_SEARCH_ID,
  CUSTOMER_FILTER_SELECT_ALL_ID,
  DEBUG_PANEL_ID,
  ESCAPE_LISTENER_KEY,
  MODAL_ID,
  OPPORTUNITIES_TABLE_ID,
  OWNER_FILTER_BUTTON_ID,
  OWNER_FILTER_LIST_ID,
  OWNER_FILTER_PANEL_ID,
  OWNER_FILTER_SEARCH_ID,
  OWNER_FILTER_SELECT_ALL_ID,
  PERIOD_OPTIONS,
  PREFERENCES_MODAL_ID,
  PRODUCTS_CACHE_TIMESTAMP_ID,
  PRODUCTS_PROGRESS_ID,
  STAGE_DASHBOARD_ID,
  STAGE_FILTERS_ID,
  STATUS_FILTERS_ID,
  TABLE_SEARCH_ID,
  applyTheme,
  authSessionState,
  closeAccountPlansModal,
  closeInstallBaseModal,
  closeServiceRequestsModal,
  closeOrganizationChart,
  closeActionForm,
  closeCustomerFilterPanel,
  closeOwnerFilterPanel,
  closePreferencesModal,
  createSettingsIcon,
  createRefreshAllButton,
  createManageTimeButton,
  createActivityFilterControls,
  mountOpportunityViews,
  debugState,
  ensureExtensionStyles,
  getCustomerOptions,
  getOwnerOptions,
  getSavedOpportunityTypeValues,
  getSavedOpptyProductsCacheHours,
  getSavedTheme,
  openPreferencesModal,
  opportunitiesFilterState,
  opportunitiesQueryState,
  preferencesState,
  renderCustomerFilter,
  renderCustomerFilterList,
  renderOpportunitiesTable,
  renderOwnerFilter,
  renderOwnerFilterList,
  renderStageFilterButtons,
  renderStatusFilterButtons,
  requestOpportunitiesForPeriod,
  closeCrmSrPopover,
  requestTokenRelayOnce,
  ensureCurrentUser,
  prepareSrSession,
  resetCustomerAndOwnerFiltersForPeriod,
  resetOpportunitiesTable,
  restoreFilterPreferences,
  saveFilterPreferences,
  toggleCustomerFilterPanel,
  toggleDebugPanel,
  toggleOwnerFilterPanel,
  environment
}) {
  const { document, window, setTimeout, clearTimeout, matchMedia } = environment;
  let authCompletion = null;
  let bookmarkHintTimer = null;
  let bookmarkHintVersion = 0;
  function hideBookmarkHint() {
    bookmarkHintVersion++;
    if (bookmarkHintTimer !== null) clearTimeout(bookmarkHintTimer);
    bookmarkHintTimer = null;
    const hint = document.getElementById("opportunities-extension-bookmark-hint");
    if (hint) hint.hidden = true;
  }
  async function refreshBookmarkHint() {
    hideBookmarkHint();
    const version = bookmarkHintVersion;
    try {
      const result = await getShortcutBookmarkStatus?.();
      const modal = document.getElementById(MODAL_ID);
      const hint = document.getElementById("opportunities-extension-bookmark-hint");
      if (version !== bookmarkHintVersion || !modal || modal.hidden || !hint || !result?.ok || result.bookmarked) return;
      hint.hidden = false;
      bookmarkHintTimer = setTimeout(hideBookmarkHint, 20000);
    } catch { /* A failed bookmarks check must not interrupt opportunities. */ }
  }
  function resetAuthCompletion() {
    if (!authCompletion) return;
    clearTimeout(authCompletion.waitTimer);
    clearTimeout(authCompletion.hideTimer);
    authCompletion.badge.setAttribute("data-fading", "false");
    authCompletion = null;
  }
  function openOpportunitiesModal() {
    ensureExtensionStyles();
    const oldDebug = document.getElementById(DEBUG_PANEL_ID);
    if (oldDebug) { oldDebug.hidden = true; oldDebug.textContent = ""; }
    debugState.debugSecretsVisible = false;

    const existingModal = document.getElementById(MODAL_ID);

    if (existingModal) {
      existingModal.hidden = false;
      refreshBookmarkHint();
      prepareSrSession?.();
      existingModal.querySelector("select").focus();
      document.documentElement.classList.add("opportunities-extension-scroll-lock");
      ensureEscapeKeyHandler();
      ensureCurrentUser().then(() => {
        if (existingModal.hidden) return;
        return requestTokenRelayOnce();
      })
        .then(() => renderOpportunitiesTable()).catch(() => {});
      return;
    }

    const overlay = document.createElement("div");
    overlay.setAttribute("lang", "en");
    authSessionState.tokenRelayRequest = null;
    authSessionState.consumerTokenServiceRequest = null;
    authSessionState.accessToken = "";
    authSessionState.principal = "";
    opportunitiesQueryState.periodRequestVersion = 0;
    authSessionState.authStatus = AUTH_STATUS.idle;
    resetOpportunitiesTable();
    preferencesState.selectedOpportunityTypeValues = new Set(getSavedOpportunityTypeValues());
    preferencesState.opptyProductsCacheHours = getSavedOpptyProductsCacheHours();
    overlay.id = MODAL_ID;
    overlay.className = "opportunities-extension-modal";
    overlay.setAttribute("data-theme", getSavedTheme());
    overlay.setAttribute("role", "dialog");
    overlay.setAttribute("aria-modal", "true");
    overlay.setAttribute("aria-labelledby", "opportunities-extension-title");

    const shell = document.createElement("section");
    shell.className = "opportunities-extension-shell";

    const header = document.createElement("header");
    header.className = "opportunities-extension-header";

    const title = document.createElement("h1");
    title.id = "opportunities-extension-title";
    title.textContent = "Opportunities Extension";

    const authBadge = document.createElement("span");
    authBadge.className = "opportunities-extension-auth-badge opportunities-extension-auth-badge-pending";
    authBadge.setAttribute("data-auth-status", AUTH_STATUS.pending);
    authBadge.textContent = "Authenticating";

    const subtitleRow = document.createElement("div");
    subtitleRow.className = "opportunities-extension-subtitle-row";

    const productsProgressBadge = document.createElement("span");
    productsProgressBadge.id = PRODUCTS_PROGRESS_ID;
    productsProgressBadge.className = "opportunities-extension-products-progress";
    productsProgressBadge.setAttribute("role", "status");
    productsProgressBadge.hidden = true;

    const productsCacheTimestamp = document.createElement("span");
    productsCacheTimestamp.id = PRODUCTS_CACHE_TIMESTAMP_ID;
    productsCacheTimestamp.className = "opportunities-extension-products-cache-timestamp";
    productsCacheTimestamp.setAttribute("role", "status");
    productsCacheTimestamp.hidden = true;
    const bookmarkHint = document.createElement("span");
    bookmarkHint.id = "opportunities-extension-bookmark-hint";
    bookmarkHint.className = "opportunities-extension-products-cache-timestamp";
    bookmarkHint.setAttribute("role", "status");
    bookmarkHint.textContent = "Save to favorites: Ctrl+Shift+F";
    bookmarkHint.hidden = true;
    subtitleRow.append(productsCacheTimestamp, bookmarkHint, authBadge, productsProgressBadge);

    const titleBlock = document.createElement("div");
    titleBlock.className = "opportunities-extension-title-row";
    titleBlock.append(title, subtitleRow);

    const closeButton = document.createElement("button");
    closeButton.type = "button";
    closeButton.className = "opportunities-extension-icon-button";
    closeButton.setAttribute("aria-label", "Close");
    closeButton.textContent = "X";
    closeButton.addEventListener("click", closeOpportunitiesModal);

    const themeButton = document.createElement("button");
    themeButton.type = "button";
    themeButton.className = "opportunities-extension-icon-button opportunities-extension-theme-toggle";
    themeButton.addEventListener("click", () => {
      const nextTheme = overlay.getAttribute("data-theme") === "dark" ? "light" : "dark";
      applyTheme(overlay, themeButton, nextTheme);
    });
    applyTheme(overlay, themeButton, overlay.getAttribute("data-theme"));

    const preferencesButton = document.createElement("button");
    preferencesButton.type = "button";
    preferencesButton.className = "opportunities-extension-icon-button";
    preferencesButton.setAttribute("aria-label", "Open preferences");
    preferencesButton.title = "Preferences";
    preferencesButton.append(createSettingsIcon());
    preferencesButton.addEventListener("click", openPreferencesModal);

    const headerActions = document.createElement("div");
    headerActions.className = "opportunities-extension-header-actions";
    headerActions.append(themeButton, createRefreshAllButton(() => select.value), createManageTimeButton(), preferencesButton, closeButton);

    header.append(titleBlock, headerActions);

    const body = document.createElement("main");
    body.className = "opportunities-extension-body";

    const form = document.createElement("form");
    form.className = "opportunities-extension-form";

    const field = document.createElement("label");
    field.className = "opportunities-extension-field";

    const labelText = document.createElement("span");
    labelText.textContent = "Reference";

    const selectWrap = document.createElement("span");
    selectWrap.className = "opportunities-extension-select-wrap";

    const select = document.createElement("select");
    select.name = "opportunityPeriod";

    PERIOD_OPTIONS.forEach((optionLabel) => {
      const option = document.createElement("option");
      option.value = optionLabel;
      option.textContent = optionLabel;
      select.append(option);
    });

    select.addEventListener("change", () => {
      resetCustomerAndOwnerFiltersForPeriod();
      saveFilterPreferences(select.value);
      requestOpportunitiesForPeriod(select.value);
    });

    selectWrap.append(select);
    field.append(labelText, selectWrap);
    restoreFilterPreferences(select);

    const stageFilter = document.createElement("section");
    stageFilter.className = "opportunities-extension-stage-filter";

    const stageFilterLabel = document.createElement("span");
    stageFilterLabel.className = "opportunities-extension-stage-filter-label";
    stageFilterLabel.textContent = "Stage";

    const stageFilters = document.createElement("div");
    stageFilters.id = STAGE_FILTERS_ID;
    stageFilters.className = "opportunities-extension-stage-filter-controls";
    stageFilters.setAttribute("role", "group");
    stageFilters.setAttribute("aria-label", "Filter by stage");

    stageFilter.append(stageFilterLabel, stageFilters);

    const customerFilter = document.createElement("section");
    customerFilter.className = "opportunities-extension-customer-filter";

    const customerFilterLabel = document.createElement("span");
    customerFilterLabel.className = "opportunities-extension-customer-filter-label";
    customerFilterLabel.textContent = "Customer";

    const customerFilterButton = document.createElement("button");
    customerFilterButton.id = CUSTOMER_FILTER_BUTTON_ID;
    customerFilterButton.type = "button";
    customerFilterButton.className = "opportunities-extension-customer-filter-trigger";
    customerFilterButton.setAttribute("aria-expanded", "false");
    customerFilterButton.setAttribute("aria-controls", CUSTOMER_FILTER_PANEL_ID);
    customerFilterButton.addEventListener("click", toggleCustomerFilterPanel);

    const customerFilterPanel = document.createElement("section");
    customerFilterPanel.id = CUSTOMER_FILTER_PANEL_ID;
    customerFilterPanel.className = "opportunities-extension-customer-filter-panel";
    customerFilterPanel.hidden = true;

    const customerSearchInput = document.createElement("input");
    customerSearchInput.id = CUSTOMER_FILTER_SEARCH_ID;
    customerSearchInput.className = "opportunities-extension-customer-filter-search";
    customerSearchInput.type = "search";
    customerSearchInput.placeholder = "Search customers";
    customerSearchInput.setAttribute("aria-label", "Search customers");
    customerSearchInput.addEventListener("input", () => {
      opportunitiesFilterState.customerSearch = customerSearchInput.value;
      saveFilterPreferences();
      renderCustomerFilterList();
    });

    const selectAllLabel = document.createElement("label");
    selectAllLabel.className = "opportunities-extension-customer-filter-select-all";

    const selectAllCheckbox = document.createElement("input");
    selectAllCheckbox.id = CUSTOMER_FILTER_SELECT_ALL_ID;
    selectAllCheckbox.type = "checkbox";
    selectAllCheckbox.addEventListener("change", () => {
      const customerOptions = getCustomerOptions();
      opportunitiesFilterState.selectedCustomerKeys = selectAllCheckbox.checked
        ? new Set(customerOptions.map((customer) => customer.key))
        : new Set();
      opportunitiesFilterState.hasSavedCustomerFilter = true;
      saveFilterPreferences();
      renderCustomerFilter();
      renderOwnerFilter();
      renderOpportunitiesTable();
    });

    const selectAllText = document.createElement("span");
    selectAllText.textContent = "Select all";
    selectAllLabel.append(selectAllCheckbox, selectAllText);

    const customerFilterList = document.createElement("div");
    customerFilterList.id = CUSTOMER_FILTER_LIST_ID;
    customerFilterList.className = "opportunities-extension-customer-filter-list";

    customerFilterPanel.append(customerSearchInput, selectAllLabel, customerFilterList);
    customerFilter.append(customerFilterLabel, customerFilterButton, customerFilterPanel);

    const ownerFilter = document.createElement("section");
    ownerFilter.className = "opportunities-extension-customer-filter";

    const ownerFilterLabel = document.createElement("span");
    ownerFilterLabel.className = "opportunities-extension-customer-filter-label";
    ownerFilterLabel.textContent = "Owner";

    const ownerFilterButton = document.createElement("button");
    ownerFilterButton.id = OWNER_FILTER_BUTTON_ID;
    ownerFilterButton.type = "button";
    ownerFilterButton.className = "opportunities-extension-customer-filter-trigger";
    ownerFilterButton.setAttribute("aria-expanded", "false");
    ownerFilterButton.setAttribute("aria-controls", OWNER_FILTER_PANEL_ID);
    ownerFilterButton.addEventListener("click", toggleOwnerFilterPanel);

    const ownerFilterPanel = document.createElement("section");
    ownerFilterPanel.id = OWNER_FILTER_PANEL_ID;
    ownerFilterPanel.className = "opportunities-extension-customer-filter-panel";
    ownerFilterPanel.hidden = true;

    const ownerSearchInput = document.createElement("input");
    ownerSearchInput.id = OWNER_FILTER_SEARCH_ID;
    ownerSearchInput.className = "opportunities-extension-customer-filter-search";
    ownerSearchInput.type = "search";
    ownerSearchInput.placeholder = "Search owners";
    ownerSearchInput.setAttribute("aria-label", "Search owners");
    ownerSearchInput.addEventListener("input", () => {
      opportunitiesFilterState.ownerSearch = ownerSearchInput.value;
      saveFilterPreferences();
      renderOwnerFilterList();
    });

    const ownerSelectAllLabel = document.createElement("label");
    ownerSelectAllLabel.className = "opportunities-extension-customer-filter-select-all";

    const ownerSelectAllCheckbox = document.createElement("input");
    ownerSelectAllCheckbox.id = OWNER_FILTER_SELECT_ALL_ID;
    ownerSelectAllCheckbox.type = "checkbox";
    ownerSelectAllCheckbox.addEventListener("change", () => {
      const ownerOptions = getOwnerOptions();
      opportunitiesFilterState.selectedOwnerKeys = ownerSelectAllCheckbox.checked
        ? new Set(ownerOptions.map((owner) => owner.key))
        : new Set();
      opportunitiesFilterState.hasSavedOwnerFilter = true;
      saveFilterPreferences();
      renderOwnerFilter();
      renderCustomerFilter();
      renderOpportunitiesTable();
    });

    const ownerSelectAllText = document.createElement("span");
    ownerSelectAllText.textContent = "Select all";
    ownerSelectAllLabel.append(ownerSelectAllCheckbox, ownerSelectAllText);

    const ownerFilterList = document.createElement("div");
    ownerFilterList.id = OWNER_FILTER_LIST_ID;
    ownerFilterList.className = "opportunities-extension-customer-filter-list";

    ownerFilterPanel.append(ownerSearchInput, ownerSelectAllLabel, ownerFilterList);
    ownerFilter.append(ownerFilterLabel, ownerFilterButton, ownerFilterPanel);

    const tableSearchField = document.createElement("label");
    tableSearchField.className = "opportunities-extension-table-search-field";

    const tableSearchLabel = document.createElement("span");
    tableSearchLabel.textContent = "Search";

    const tableSearchInput = document.createElement("input");
    tableSearchInput.id = TABLE_SEARCH_ID;
    tableSearchInput.type = "search";
    tableSearchInput.placeholder = "Search opportunities";
    tableSearchInput.setAttribute("aria-label", "Search opportunities");
    tableSearchInput.value = opportunitiesFilterState.tableSearch;
    tableSearchInput.addEventListener("input", () => {
      opportunitiesFilterState.tableSearch = tableSearchInput.value;
      saveFilterPreferences();
      renderOpportunitiesTable();
    });

    tableSearchField.append(tableSearchLabel, tableSearchInput);

    const statusFilter = document.createElement("section");
    statusFilter.className = "opportunities-extension-status-filter";

    const statusFilterLabel = document.createElement("span");
    statusFilterLabel.className = "opportunities-extension-status-filter-label";
    statusFilterLabel.textContent = "Status";

    const statusFilters = document.createElement("div");
    statusFilters.id = STATUS_FILTERS_ID;
    statusFilters.className = "opportunities-extension-status-filter-controls";
    statusFilters.setAttribute("role", "group");
    statusFilters.setAttribute("aria-label", "Filter by status");

    statusFilter.append(statusFilterLabel, statusFilters);
    form.addEventListener("submit", (event) => event.preventDefault());
    const badgeFilters = createActivityFilterControls(form, statusFilter, stageFilter);
    form.append(field, customerFilter, ownerFilter, tableSearchField, badgeFilters);
    body.append(form);

    const stageDashboard = document.createElement("section");
    stageDashboard.id = STAGE_DASHBOARD_ID;
    stageDashboard.className = "opportunities-extension-stage-dashboard";
    stageDashboard.setAttribute("aria-label", "Opportunity amount by stage");
    body.append(stageDashboard);

    const tableSurface = document.createElement("section");
    tableSurface.className = "opportunities-extension-table-surface";

    const opportunitiesTable = document.createElement("table");
    opportunitiesTable.id = OPPORTUNITIES_TABLE_ID;
    opportunitiesTable.className = "opportunities-extension-table";
    opportunitiesTable.setAttribute("data-table-layout", "standard");
    opportunitiesTable.setAttribute("aria-label", "Opportunities");
    tableSurface.append(opportunitiesTable);

    mountOpportunityViews(body, tableSurface);

    const debugPanel = document.createElement("aside");
    debugPanel.id = DEBUG_PANEL_ID;
    debugPanel.className = "opportunities-extension-debug-panel";
    debugPanel.hidden = true;
    body.append(debugPanel);

    shell.append(header, body);
    overlay.append(shell);
    document.body.append(overlay);
    refreshBookmarkHint();
    document.documentElement.classList.add("opportunities-extension-scroll-lock");
    ensureEscapeKeyHandler();
    renderStageFilterButtons();
    renderStatusFilterButtons();
    renderCustomerFilter();
    renderOwnerFilter();
    renderOpportunitiesTable();
    requestOpportunitiesForPeriod(select.value);
    prepareSrSession?.();
    select.focus();
  }

  function updateAuthBadge(status) {
    const badge = document.querySelector(`#${MODAL_ID} .opportunities-extension-auth-badge`);

    if (!badge) {
      return;
    }

    const badgeStatus = status === AUTH_STATUS.authenticated || status === AUTH_STATUS.unauthenticated
      ? status
      : AUTH_STATUS.pending;

    if (authCompletion && (authCompletion.badge !== badge || badgeStatus !== AUTH_STATUS.authenticated)) resetAuthCompletion();
    badge.hidden = Boolean(authCompletion?.hidden);
    if (badgeStatus === AUTH_STATUS.authenticated && !authCompletion) {
      const current = { badge, hidden: false, waitTimer: null, hideTimer: null };
      authCompletion = current;
      badge.setAttribute("data-fading", "false");
      current.waitTimer = setTimeout(() => {
        if (authCompletion !== current) return;
        badge.setAttribute("data-fading", "true");
        const reducedMotion = typeof matchMedia === "function" && matchMedia("(prefers-reduced-motion: reduce)").matches;
        current.hideTimer = setTimeout(() => {
          if (authCompletion !== current) return;
          current.hidden = true;
          badge.hidden = true;
        }, reducedMotion ? 0 : 300);
      }, 5000);
    }

    badge.setAttribute("data-auth-status", badgeStatus);
    badge.className = `opportunities-extension-auth-badge opportunities-extension-auth-badge-${badgeStatus}`;
    badge.textContent = badgeStatus === AUTH_STATUS.authenticated
      ? "Authenticated"
      : badgeStatus === AUTH_STATUS.unauthenticated
        ? "Unauthenticated"
        : "Authenticating";
  }

  function closeOpportunitiesModal() {
    if (closeOrganizationChart()) return;
    hideBookmarkHint();
    resetAuthCompletion();
    closeCrmSrPopover();
    const modal = document.getElementById(MODAL_ID);

    if (modal) {
      closePreferencesModal();
      closeAccountPlansModal();
      closeInstallBaseModal();
      closeServiceRequestsModal();
      closeActionForm(false);
      modal.hidden = true;
    }

    debugState.debugSecretsVisible = false;
    document.documentElement.classList.remove("opportunities-extension-scroll-lock");
  }

  function ensureEscapeKeyHandler() {
    if (window[ESCAPE_LISTENER_KEY]) {
      return;
    }

    window[ESCAPE_LISTENER_KEY] = true;
    document.addEventListener("keydown", (event) => {
      const modal = document.getElementById(MODAL_ID);

      if (!modal || modal.hidden) {
        return;
      }

      const shortcutKey = event.key.toLowerCase();
      if (event.ctrlKey && event.shiftKey && !event.altKey && !event.metaKey &&
          (shortcutKey === "d" || shortcutKey === "f")) {
        event.preventDefault();
        event.stopPropagation();
        if (event.repeat) return;
        if (shortcutKey === "d") toggleDebugPanel();
        else openBookmarkPicker();
        return;
      }

      if (event.key === "Escape") {
        if (closeOrganizationChart()) { event.preventDefault(); return; }
        if (closeActionForm()) {
          event.preventDefault();
          return;
        }
        if (closeServiceRequestsModal()) {
          event.preventDefault();
          return;
        }
        if (closeInstallBaseModal()) {
          event.preventDefault();
          return;
        }
        const accountPlansModal = document.getElementById(ACCOUNT_PLANS_MODAL_ID);

        if (accountPlansModal && !accountPlansModal.hidden) {
          closeAccountPlansModal();
          event.preventDefault();
          return;
        }

        const preferencesModal = document.getElementById(PREFERENCES_MODAL_ID);

        if (preferencesModal && !preferencesModal.hidden) {
          closePreferencesModal();
          event.preventDefault();
          return;
        }

        if (closeCustomerFilterPanel()) {
          event.preventDefault();
          return;
        }

        if (closeOwnerFilterPanel()) {
          event.preventDefault();
          return;
        }

        closeOpportunitiesModal();
      }
    });

    document.addEventListener("pointerdown", (event) => {
      const modal = document.getElementById(MODAL_ID);
      const panel = document.getElementById(CUSTOMER_FILTER_PANEL_ID);
      const ownerPanel = document.getElementById(OWNER_FILTER_PANEL_ID);

      if (!modal || modal.hidden) {
        return;
      }

      if (panel && !panel.hidden) {
        const customerFilter = panel.closest(".opportunities-extension-customer-filter");

        if (customerFilter && !customerFilter.contains(event.target)) {
          closeCustomerFilterPanel(false);
        }
      }

      if (ownerPanel && !ownerPanel.hidden) {
        const ownerFilter = ownerPanel.closest(".opportunities-extension-customer-filter");

        if (ownerFilter && !ownerFilter.contains(event.target)) {
          closeOwnerFilterPanel(false);
        }
      }
    });
  }

  return { openOpportunitiesModal, updateAuthBadge, closeOpportunitiesModal, ensureEscapeKeyHandler, hideBookmarkHint, refreshBookmarkHint };
}