:root{
  --ink:#161814;
  --muted:#62685f;
  --paper:#f6f3ed;
  --white:#fffdfa;
  --line:#d8d6cf;
  --line-dark:#b8b8b1;
  --accent:#315d50;
  --accent-deep:#21453c;
  --accent-soft:#e7eee9;
  --dark:#18241f;
  --warning:#fff4dd;
  --danger:#fff0ee;
  --success:#e9f3ed;
  --radius:18px;
  --shadow:0 16px 45px rgba(22,24,20,.06);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font:15px/1.58 ui-sans-serif,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}
button,input,select{font:inherit}
button{color:inherit}
.site-shell{width:min(1180px,calc(100% - 40px));margin-inline:auto}
.skip-link{position:absolute;left:-9999px;top:10px;background:#fff;padding:10px 14px;border-radius:8px;z-index:99}.skip-link:focus{left:10px}
.site-header{border-bottom:1px solid rgba(22,24,20,.12);background:rgba(246,243,237,.96);position:sticky;top:0;z-index:40;backdrop-filter:blur(10px)}
.nav-row{min-height:78px;display:flex;align-items:center;gap:34px}.brand{display:flex;flex-direction:column;line-height:1.15;margin-right:auto}.brand-name{font-size:19px;font-weight:800;letter-spacing:-.03em}.brand-tag{margin-top:4px;color:var(--muted);font-size:11px}.desktop-nav{display:flex;gap:27px;font-size:14px;font-weight:650}.desktop-nav a:hover{color:var(--accent)}.lang-nav{font-size:12px;font-weight:800;border-left:1px solid var(--line);padding-left:22px}
.hero{padding:62px 0 54px}.breadcrumb{display:flex;gap:8px;align-items:center;color:#777b73;font-size:12px;margin-bottom:34px}.breadcrumb a{text-decoration:underline;text-underline-offset:3px}.hero-grid{display:grid;grid-template-columns:minmax(0,1.55fr) minmax(300px,.65fr);gap:70px;align-items:end}.eyebrow,.section-kicker{text-transform:uppercase;letter-spacing:.12em;font-size:11px;font-weight:800;color:var(--accent)}h1{font-size:clamp(45px,7vw,78px);line-height:.96;letter-spacing:-.055em;margin:12px 0 24px;max-width:880px;font-weight:760}h2{font-size:clamp(31px,4.6vw,52px);line-height:1.02;letter-spacing:-.045em;margin:9px 0 16px}h3{font-size:20px;line-height:1.2;letter-spacing:-.025em;margin:0 0 9px}h4{font-size:18px;margin:0 0 12px}.hero-copy{font-size:19px;line-height:1.6;color:#4c514a;max-width:820px;margin:0}.hero-copy strong{color:var(--ink)}.hero-actions{display:flex;gap:10px;flex-wrap:wrap;margin:28px 0 15px}.button{display:inline-flex;align-items:center;justify-content:center;min-height:46px;padding:11px 17px;border:1px solid var(--line-dark);border-radius:999px;background:transparent;font-weight:750;cursor:pointer;transition:.18s ease}.button:hover{transform:translateY(-1px);border-color:#8f928b}.button.primary{background:var(--ink);border-color:var(--ink);color:white}.button.primary:hover{background:#2a2d27}.button.secondary{background:rgba(255,255,255,.35)}.small-button{min-height:38px;padding:8px 13px;font-size:13px}.trust-line{font-size:13px;color:var(--muted);margin:0;max-width:740px}.hero-proof{background:var(--dark);color:white;padding:24px;border-radius:22px;box-shadow:var(--shadow)}.proof-label{font-size:12px;text-transform:uppercase;letter-spacing:.1em;color:#c4cec8;margin-bottom:14px}.proof-row{display:flex;justify-content:space-between;gap:18px;padding:13px 0;border-top:1px solid rgba(255,255,255,.14);font-size:13px}.proof-row strong{text-align:right}
.intent-strip{border-top:1px solid var(--line);border-bottom:1px solid var(--line);background:rgba(255,255,255,.22)}.intent-grid{display:grid;grid-template-columns:repeat(4,1fr)}.intent-grid a{padding:22px 18px 23px;border-right:1px solid var(--line);display:grid;gap:4px}.intent-grid a:first-child{border-left:1px solid var(--line)}.intent-grid a:hover{background:rgba(255,255,255,.5)}.intent-grid span{font-size:11px;color:var(--accent);font-weight:800}.intent-grid strong{font-size:14px}.intent-grid small{color:var(--muted);font-size:12px}
.tool-section{padding:82px 0 72px}.section-head,.two-col-heading{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(300px,.65fr);gap:70px;align-items:end}.section-head h2{margin-bottom:0}.section-head p,.two-col-heading p{color:var(--muted);font-size:16px;margin:0}.source-badge{justify-self:end;border:1px solid var(--line-dark);border-radius:999px;padding:8px 12px;font-size:12px;background:rgba(255,255,255,.3)}
.tool-tabs{display:grid;grid-template-columns:1fr 1fr;margin-top:35px;border-bottom:1px solid var(--line)}.tool-tab{border:0;border-top:1px solid var(--line);border-left:1px solid var(--line);background:rgba(255,255,255,.22);padding:17px 18px;text-align:left;font-weight:750;cursor:pointer}.tool-tab:last-child{border-right:1px solid var(--line)}.tool-tab span{display:block;text-transform:uppercase;letter-spacing:.1em;font-size:10px;color:var(--muted);margin-bottom:3px}.tool-tab.active{background:var(--ink);color:white}.tool-tab.active span{color:#cfd1cb}.tool-panel{border:1px solid var(--line);border-top:0;background:var(--white);padding:8px 28px 30px;border-radius:0 0 22px 22px;box-shadow:var(--shadow)}
.workflow-card{display:grid;grid-template-columns:62px minmax(0,1fr);gap:18px;padding:28px 0;border-bottom:1px solid var(--line)}.workflow-number{width:42px;height:42px;border-radius:50%;border:1px solid var(--line-dark);display:grid;place-items:center;font-size:12px;font-weight:800;color:var(--accent)}.workflow-body{min-width:0}.helper{color:var(--muted);margin:0 0 18px;max-width:860px}.field-grid{display:grid;gap:13px;align-items:end}.field-grid-2{grid-template-columns:repeat(2,minmax(0,1fr))}.field-grid-3{grid-template-columns:minmax(150px,.6fr) minmax(250px,1.3fr) auto}.field-grid-4{grid-template-columns:repeat(4,minmax(0,1fr))}label{display:grid;gap:7px;font-weight:700;font-size:13px}label span{font-weight:500;color:var(--muted);font-size:11px}input,select{width:100%;height:44px;border:1px solid #c8c8c1;border-radius:10px;padding:9px 11px;background:#fff;color:var(--ink);outline:0}input:focus,select:focus{border-color:var(--accent);box-shadow:0 0 0 3px rgba(49,93,80,.12)}.inline-button{border-radius:10px;height:44px;white-space:nowrap}.callout{padding:11px 13px;border-radius:10px;margin-top:15px;font-size:12px}.subtle{background:var(--accent-soft);color:#28483f}.inline-heading{display:flex;justify-content:space-between;align-items:start;gap:20px}.text-button,.link-button{border:0;background:transparent;padding:0;text-decoration:underline;text-underline-offset:3px;color:var(--accent);cursor:pointer;font-size:12px;font-weight:700}.help-box{background:#f1f3ee;border-left:3px solid var(--accent);padding:12px 14px;margin:12px 0 16px;font-size:13px;color:#4f554e}.year-ledger-wrap,.table-scroll{overflow:auto;-webkit-overflow-scrolling:touch}.year-ledger{border-collapse:collapse;width:100%;min-width:900px}.year-ledger th,.year-ledger td{text-align:center;padding:8px 6px;border-bottom:1px solid var(--line)}.year-ledger th{font-size:11px;color:var(--muted);text-transform:uppercase;letter-spacing:.04em}.year-ledger th small{display:block;font-size:9px;text-transform:none;letter-spacing:0;margin-top:2px}.year-ledger input{width:84px;text-align:right;height:40px}.microcopy{color:var(--muted);font-size:12px;margin:10px 0 0}.advanced-block{margin-top:20px;border:1px solid var(--line);border-radius:12px;background:#faf9f5}.advanced-block summary{cursor:pointer;font-weight:800;padding:14px 16px}.advanced-block summary span{display:block;font-size:11px;color:var(--muted);font-weight:500;margin-top:2px}.details-grid{padding:5px 16px 14px}.advanced-block .microcopy{padding:0 16px 16px}.professional-input{background:#fcfbf7}.optional-pill{font-size:10px;text-transform:uppercase;letter-spacing:.08em;background:#ecebe4;padding:4px 7px;border-radius:999px;vertical-align:middle;color:var(--muted)}.adjustment-row{display:grid;grid-template-columns:1.2fr .6fr .75fr 1.5fr auto;gap:10px;align-items:end;padding:12px 0;border-bottom:1px solid var(--line)}.adjustment-row .remove{height:44px;border:1px solid #e1c3bd;background:#fff4f1;border-radius:9px;color:#8f3f32;cursor:pointer}.calculate-row{display:flex;align-items:center;gap:14px;padding:28px 0 4px}.calculate-row p{font-size:12px;color:var(--muted)}.calculate-button{min-width:235px}.error{margin-top:14px;background:var(--danger);border:1px solid #efc9c4;color:#8d3026;padding:13px 15px;border-radius:10px}.results{margin-top:36px;padding-top:32px;border-top:2px solid var(--ink)}.result-title-row{display:flex;justify-content:space-between;gap:20px;align-items:center}.result-title-row h3{font-size:28px;margin-top:5px}.result-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin:18px 0}.metric{background:#f4f1e9;border:1px solid var(--line);border-radius:13px;padding:17px}.metric .k{font-size:10px;text-transform:uppercase;letter-spacing:.08em;color:var(--muted);font-weight:800}.metric .v{font-size:27px;line-height:1.15;font-weight:800;letter-spacing:-.03em;margin-top:6px}.metric .hint{color:var(--muted);font-size:11px;margin-top:4px}.small-v{font-size:20px!important}.good{color:#256348}.bad{color:#a53f32}.warning,.info{padding:12px 14px;border-radius:10px;margin:9px 0;font-size:13px}.warning{background:var(--warning);border:1px solid #e9d4a8;color:#7c5414}.info{background:var(--accent-soft);border:1px solid #cbdcd3;color:#294c42}.expiration-panel{margin:16px 0}.expiry-list{display:grid;grid-template-columns:repeat(3,1fr);gap:8px}.expiry-item{border:1px solid var(--line);border-radius:11px;padding:12px;background:#fff}.expiry-item strong{display:block;font-size:17px}.expiry-item span{color:var(--muted);font-size:11px}.professional-output{border:1px solid var(--line);border-radius:13px;background:#fff;margin-top:16px;padding:0 16px 16px}.professional-output summary{cursor:pointer;font-weight:800;padding:15px 0}.professional-output>p{color:var(--muted);font-size:12px;margin-top:-5px}.static-output{padding-top:16px}.schedule-table,table.history-table,.professional-output table{border-collapse:collapse;width:100%;min-width:820px}.schedule-table{min-width:1580px}.schedule-table th,.schedule-table td,.professional-output th,.professional-output td{border-bottom:1px solid var(--line);padding:9px 8px;text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}.schedule-table th:first-child,.professional-output th:first-child,.professional-output td:first-child{text-align:left}.schedule-table thead th,.professional-output thead th{font-size:10px;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}.schedule-table thead small{display:block;text-transform:none;letter-spacing:0}.schedule-table tbody th{position:sticky;left:0;background:#fff;text-align:left;z-index:1;min-width:245px}.scope-note{font-size:12px;color:var(--muted);padding:18px 0 0}.single-field{margin-top:17px;max-width:560px}.single-field input{max-width:240px}.ledger-row{display:grid;grid-template-columns:90px 1fr 120px;align-items:center;gap:12px;padding:9px 0;border-bottom:1px solid var(--line)}.bar{height:7px;background:#ebe9e2;border-radius:999px;overflow:hidden}.bar span{height:100%;display:block;background:var(--accent)}
.content-section{padding:82px 0;border-top:1px solid var(--line)}.two-col-heading h2{margin-bottom:0}.explain-grid,.professional-grid{display:grid;grid-template-columns:repeat(4,1fr);margin-top:38px;border-top:1px solid var(--line);border-left:1px solid var(--line)}.explain-grid article,.professional-grid .feature{padding:22px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);min-height:210px}.explain-grid span{font-size:11px;color:var(--accent);font-weight:800}.explain-grid h3,.professional-grid h3{margin-top:18px}.explain-grid p,.professional-grid p{color:var(--muted);font-size:13px}.contrast-section{background:var(--dark);color:#f7f6f1;border-top:0}.light{color:#b9c9c1}.light-copy p{color:#c7cec9}.issue-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:rgba(255,255,255,.15);margin-top:38px}.issue-grid>div{background:var(--dark);padding:22px}.issue-grid p{color:#bfc7c2;font-size:13px}.search-intent-section h2{max-width:760px}.answer-list{margin-top:30px;border-top:1px solid var(--line)}.answer-list article{display:grid;grid-template-columns:minmax(260px,.75fr) minmax(0,1.25fr);gap:60px;padding:22px 0;border-bottom:1px solid var(--line)}.answer-list h3{font-size:17px}.answer-list p{margin:0;color:var(--muted)}.faq-list{margin-top:28px;border-top:1px solid var(--line)}.faq-list details{border-bottom:1px solid var(--line);padding:0}.faq-list summary{cursor:pointer;font-size:17px;font-weight:760;padding:19px 0;list-style-position:outside}.faq-list p{color:var(--muted);max-width:860px;margin:0 0 20px}.sources-section{padding:70px 0 82px;border-top:1px solid var(--line)}.sources-section h2{max-width:700px}.source-links{display:grid;grid-template-columns:repeat(3,1fr);border-left:1px solid var(--line);border-top:1px solid var(--line);margin-top:30px}.source-links a{padding:20px;border-right:1px solid var(--line);border-bottom:1px solid var(--line)}.source-links a:hover{background:rgba(255,255,255,.38)}.source-links strong,.source-links span{display:block}.source-links span{color:var(--muted);font-size:12px;margin-top:5px}.review-date{font-size:11px;color:var(--muted);margin-top:14px}.cta-section{background:#315d50;color:white;padding:62px 0}.cta-inner{display:grid;grid-template-columns:minmax(0,1.3fr) auto;gap:60px;align-items:end}.cta-inner h2{max-width:820px}.cta-inner p{color:#d5e0db;max-width:760px}.light-button{background:#fff;color:var(--ink);border-color:#fff;white-space:nowrap}.site-footer{padding:54px 0 30px;background:#111813;color:#eef0ed}.footer-grid{display:grid;grid-template-columns:1.6fr repeat(3,1fr);gap:40px}.footer-grid>div{display:grid;align-content:start;gap:8px}.footer-grid p,.footer-grid a{color:#b9c0bc;font-size:12px;margin:0}.footer-grid a:hover{color:white}.copyright{border-top:1px solid rgba(255,255,255,.12);margin-top:34px;padding-top:20px;color:#8f9993;font-size:11px}
@media(max-width:980px){.desktop-nav{display:none}.hero-grid,.section-head,.two-col-heading{grid-template-columns:1fr;gap:28px}.hero-proof{max-width:620px}.source-badge{justify-self:start}.intent-grid,.explain-grid,.professional-grid,.issue-grid{grid-template-columns:1fr 1fr}.intent-grid a:nth-child(3){border-left:1px solid var(--line)}.field-grid-4{grid-template-columns:1fr 1fr}.adjustment-row{grid-template-columns:1fr 1fr}.adjustment-row label:nth-child(4){grid-column:1/-1}.result-grid{grid-template-columns:1fr 1fr}.source-links{grid-template-columns:1fr}.cta-inner{grid-template-columns:1fr}.footer-grid{grid-template-columns:1fr 1fr}}
@media(max-width:680px){.site-shell{width:min(100% - 26px,1180px)}.site-header{position:static}.nav-row{min-height:68px}.brand-tag{display:none}.hero{padding:38px 0 36px}.breadcrumb{margin-bottom:25px}.hero-grid{gap:24px}h1{font-size:44px}.hero-copy{font-size:17px}.intent-grid,.tool-tabs,.explain-grid,.professional-grid,.issue-grid,.result-grid,.source-links,.footer-grid{grid-template-columns:1fr}.intent-grid a,.intent-grid a:first-child,.intent-grid a:nth-child(3){border-left:1px solid var(--line)}.tool-section,.content-section{padding:58px 0}.tool-panel{padding:4px 14px 23px}.workflow-card{grid-template-columns:1fr;padding:23px 0}.workflow-number{width:36px;height:36px}.field-grid-2,.field-grid-3,.field-grid-4{grid-template-columns:1fr}.inline-heading,.result-title-row{display:block}.inline-heading .text-button{margin-top:6px}.adjustment-row{grid-template-columns:1fr}.adjustment-row label:nth-child(4){grid-column:auto}.calculate-row{display:block}.calculate-row p{margin-left:2px}.calculate-button{width:100%}.answer-list article{grid-template-columns:1fr;gap:6px}.cta-section{padding:48px 0}.expiry-list{grid-template-columns:1fr}.hero-proof{padding:20px}}
@media print{.site-header,.intent-strip,.hero-actions,.trust-line,.tool-tabs,.workflow-card,.calculate-row,.scope-note,.content-section,.sources-section,.cta-section,.site-footer,.result-title-row .button{display:none!important}body{background:#fff}.site-shell{width:100%}.tool-section{padding:0}.tool-panel{border:0;box-shadow:none;padding:0}.results{margin:0;border:0}.professional-output{border:0;padding:0}.schedule-table{font-size:8px}.result-grid{grid-template-columns:repeat(3,1fr)}}