@font-face {
  font-family: 'Switzer';
  src: url('/assets/fonts/switzer-400.woff2') format('woff2');
  font-weight: 400;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'Switzer';
  src: url('/assets/fonts/switzer-600.woff2') format('woff2');
  font-weight: 600;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'Switzer';
  src: url('/assets/fonts/switzer-700.woff2') format('woff2');
  font-weight: 700;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'Switzer';
  src: url('/assets/fonts/switzer-800.woff2') format('woff2');
  font-weight: 800;
  font-style: normal;
  font-display: swap;
}

:root {
  --bg: #f6f8fa;
  --paper: #ffffff;
  --tint: #edf1f5;
  --ink: #0f172a;
  --soft: #475569;
  --faint: #64748b;
  --line: #cbd5e1;
  --line-strong: #0f172a;
  --accent: #1d4ed8;
  --accent-ink: #ffffff;
  --ok: #0f6e43;
  --ok-bg: #eef9f2;
  --alert: #b91c1c;
  --alert-bg: #fef2f2;
  --warn: #92400e;
  --warn-bg: #fffbeb;
  --font: 'Switzer', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;
  --mono: ui-monospace, 'Cascadia Code', 'Source Code Pro', Menlo, Consolas, monospace;
}

*, *::before, *::after {
  box-sizing: border-box;
}

html {
  background: var(--bg);
  color: var(--ink);
  font-family: var(--font);
  font-size: 16px;
  line-height: 1.55;
  -webkit-font-smoothing: antialiased;
}

body {
  margin: 0;
  padding: 0;
  font-variant-numeric: tabular-nums;
}

.wrap {
  max-width: 1140px;
  margin: 0 auto;
  padding: 0 24px 72px;
}

/* White-Label Top Institutional Bar */
.wl-bar {
  background: #0f172a;
  color: #f8fafc;
  padding: 9px 18px;
  border-bottom: 2px solid var(--accent);
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 12px;
  font-size: 13px;
  margin: 0 0 4px;
}
.wl-bar strong {
  color: #ffffff;
  font-weight: 700;
}
.wl-badge {
  background: #1e293b;
  border: 1px solid #334155;
  color: #93c5fd;
  padding: 2px 8px;
  border-radius: 3px;
  font-size: 11px;
  font-weight: 700;
}
.wl-contact a {
  color: #93c5fd;
  text-decoration: none;
  font-weight: 600;
}

/* Navigation Header */
.top {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 16px;
  padding: 18px 0 16px;
  border-bottom: 2px solid var(--ink);
}

.logo {
  font-size: 22px;
  font-weight: 800;
  color: var(--ink);
  text-decoration: none;
  letter-spacing: -0.025em;
  display: flex;
  flex-direction: column;
  line-height: 1.1;
}
.logo span {
  color: var(--accent);
}
.logo small {
  font-size: 11.5px;
  font-weight: 600;
  color: var(--soft);
  letter-spacing: 0;
  margin-top: 3px;
}

nav {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 18px;
}
nav a {
  color: var(--ink);
  text-decoration: none;
  font-size: 14px;
  font-weight: 600;
}
nav a:hover {
  color: var(--accent);
}
nav a.navcta {
  background: var(--paper);
  border: 1px solid var(--line);
  padding: 6px 12px;
  border-radius: 4px;
  font-weight: 700;
}
nav a.navcta:hover {
  border-color: var(--ink);
}

/* Breadcrumbs & Headings */
.crumbs {
  font-size: 12.5px;
  color: var(--soft);
  margin: 16px 0 6px;
}
.crumbs a {
  color: var(--soft);
  text-decoration: none;
}
.crumbs a:hover {
  text-decoration: underline;
}

h1, h2, h3 {
  letter-spacing: -0.02em;
  line-height: 1.18;
  margin: 0 0 10px;
}

/* Forms & Fieldsets — Structured like a tax schedule rather than rounded SaaS cards */
fieldset {
  border: 1px solid var(--line);
  border-top: 2px solid var(--ink);
  background: var(--paper);
  border-radius: 4px;
  padding: 18px 20px 20px;
  margin: 0 0 18px;
}

legend {
  font-weight: 800;
  font-size: 14.5px;
  padding: 0 8px;
  color: var(--ink);
}

.grid {
  display: grid;
  gap: 14px;
}
.g2 { grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); }
.g3 { grid-template-columns: repeat(auto-fit, minmax(210px, 1fr)); }
.g4 { grid-template-columns: repeat(auto-fit, minmax(175px, 1fr)); }

label {
  display: block;
  font-size: 13px;
  font-weight: 700;
  color: var(--ink);
  margin-bottom: 3px;
}
label .req {
  color: var(--alert);
}

/* Modern Web Guidance: Format hints placed ABOVE inputs */
.hint {
  display: block;
  font-size: 12px;
  color: var(--soft);
  margin-bottom: 5px;
  line-height: 1.35;
}

.error-msg {
  display: none;
  color: var(--alert);
  font-size: 12.5px;
  font-weight: 600;
  margin-top: 4px;
}

input[type="text"],
input[type="number"],
input[type="date"],
input[type="email"],
select,
textarea {
  width: 100%;
  padding: 8px 10px;
  font-family: var(--font);
  font-size: 14.5px;
  font-variant-numeric: tabular-nums;
  color: var(--ink);
  background: #ffffff;
  border: 1px solid #94a3b8;
  border-radius: 4px;
  transition: border-color 0.12s ease;
}

input:focus,
select:focus,
textarea:focus {
  outline: 2px solid var(--accent);
  outline-offset: 0;
  border-color: var(--accent);
}

/* Modern Web Guidance: Deferred validation via :user-invalid and :user-valid */
input:user-invalid,
input.user-invalid-fallback {
  border-color: var(--alert);
  background-color: var(--alert-bg);
}

input:user-invalid + .error-msg,
input.user-invalid-fallback + .error-msg {
  display: block;
}

input:user-valid {
  border-color: var(--ok);
}

/* Buttons & CTAs — Crisp 4px corners, zero cartoon emojis */
button,
.cta {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  font-family: var(--font);
  font-size: 14px;
  font-weight: 700;
  padding: 10px 16px;
  border-radius: 4px;
  border: 1px solid #94a3b8;
  background: var(--paper);
  color: var(--ink);
  cursor: pointer;
  text-decoration: none;
}
button:hover,
.cta:hover {
  border-color: var(--ink);
  background: var(--tint);
}
button.primary,
.cta {
  background: var(--accent);
  color: var(--accent-ink);
  border-color: var(--accent);
}
button.primary:hover,
.cta:hover {
  background: #1e40af;
  border-color: #1e40af;
}

/* Modern Web Guidance: Responsive sticky table wrapper */
.table-wrapper {
  overflow: auto;
  max-inline-size: 100%;
  max-block-size: min(560px, 80vh);
  container-type: inline-size;
  border: 1px solid var(--line);
  border-radius: 4px;
  background: var(--paper);
}

table {
  width: 100%;
  border-collapse: separate;
  border-spacing: 0;
  font-size: 13.5px;
}

caption {
  text-align: left;
  padding: 9px 14px;
  font-weight: 700;
  font-size: 13px;
  color: var(--soft);
  background: var(--tint);
  border-bottom: 1px solid var(--line);
}

thead {
  position: sticky;
  inset-block-start: 0;
  z-index: 2;
  background: var(--ink);
  color: #ffffff;
}

th, td {
  text-align: left;
  padding: 9px 10px;
  border-bottom: 1px solid var(--line);
  vertical-align: middle;
}

tbody th {
  position: sticky;
  inset-inline-start: 0;
  background: var(--paper);
  z-index: 1;
  font-weight: 700;
  min-width: 220px;
}

@container (width < 580px) {
  .table-wrapper table.stackable,
  .table-wrapper table.stackable thead,
  .table-wrapper table.stackable tbody,
  .table-wrapper table.stackable tr,
  .table-wrapper table.stackable th,
  .table-wrapper table.stackable td {
    display: block;
  }
  .table-wrapper table.stackable thead {
    display: none;
  }
  .table-wrapper table.stackable tr {
    margin-block-end: 12px;
    border-bottom: 2px solid var(--line);
  }
}

/* Programmatic Article & Answer Block Styles */
.article {
  max-width: 780px;
  padding: 20px 0 12px;
}
.article h1 {
  font-size: clamp(26px, 3.6vw, 36px);
  font-weight: 800;
}
.byline {
  font-size: 13px;
  color: var(--soft);
  margin: 6px 0 18px;
}
.answer {
  background: var(--paper);
  border-left: 4px solid var(--accent);
  border-top: 1px solid var(--line);
  border-right: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
  padding: 15px 18px;
  border-radius: 0 4px 4px 0;
  margin: 18px 0 26px;
}
.answer .q {
  font-weight: 800;
  font-size: 14.5px;
  color: var(--ink);
  margin: 0 0 6px;
}
.answer p {
  margin: 0;
  font-size: 15px;
}
.body h2 {
  font-size: 21px;
  margin: 28px 0 10px;
}
.body table {
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: 4px;
  overflow: hidden;
  margin: 16px 0 22px;
}
.body th {
  background: var(--tint);
  color: var(--ink);
  font-weight: 700;
}

.faq details {
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: 4px;
  padding: 12px 16px;
  margin-bottom: 8px;
}
.faq summary {
  font-weight: 700;
  cursor: pointer;
}
.faq details p {
  margin: 8px 0 0;
  color: var(--soft);
}

.cards {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(265px, 1fr));
  gap: 12px;
  margin-top: 14px;
}
.cards a {
  display: block;
  background: var(--paper);
  border: 1px solid var(--line);
  border-left: 3px solid var(--ink);
  border-radius: 4px;
  padding: 14px 16px;
  text-decoration: none;
  color: var(--ink);
}
.cards a:hover {
  border-color: var(--accent);
  border-left-color: var(--accent);
}
.cards h3 {
  font-size: 15.5px;
  font-weight: 700;
  margin: 0 0 5px;
}
.cards p {
  font-size: 13px;
  color: var(--soft);
  margin: 0;
}

.band {
  background: var(--ink);
  color: #ffffff;
  border-radius: 6px;
  padding: 24px 28px;
  margin: 36px 0 24px;
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  gap: 20px;
}
.band h2 {
  color: #ffffff;
  font-size: 21px;
  margin: 0 0 6px;
}
.band p {
  color: #cbd5e1;
  margin: 0;
  max-width: 58ch;
}
.band .subnote {
  font-size: 12px;
  margin-top: 6px;
  text-align: center;
}

footer {
  border-top: 1px solid var(--line);
  padding-top: 22px;
  margin-top: 36px;
  font-size: 13px;
  color: var(--soft);
}
footer a {
  color: var(--ink);
  text-decoration: none;
  font-weight: 600;
}

.code-pill {
  display: inline-block;
  font-family: var(--mono);
  font-size: 11.5px;
  font-weight: 700;
  padding: 2px 6px;
  border-radius: 3px;
  background: var(--tint);
  border: 1px solid var(--line);
  color: var(--ink);
}

/* Native Accounting-Grade Next-Step Dispatch Bar (Monetization & CPA Partner Lead Capture) */
.dispatch-ledger {
  border: 1px solid var(--line);
  border-top: 2px solid var(--accent);
  background: #ffffff;
  border-radius: 4px;
  padding: 16px 20px;
  margin: 18px 0;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
}
.dispatch-meta {
  flex: 1 1 420px;
}
.dispatch-tag {
  display: inline-block;
  font-family: var(--mono);
  font-size: 11px;
  font-weight: 700;
  color: var(--accent);
  background: #eff6ff;
  border: 1px solid #bfdbfe;
  padding: 2px 7px;
  border-radius: 3px;
  margin-bottom: 6px;
  text-transform: uppercase;
  letter-spacing: 0.03em;
}
.dispatch-meta strong {
  display: block;
  font-size: 15.5px;
  color: var(--ink);
  margin-bottom: 4px;
}
.dispatch-meta p {
  font-size: 13px;
  color: var(--soft);
  margin: 0;
  max-width: 66ch;
}
.dispatch-actions {
  display: flex;
  flex-direction: column;
  align-items: flex-end;
  gap: 5px;
}
.dispatch-sub {
  font-size: 11.5px;
  color: var(--soft);
}

@media print {
  .top, .wl-bar, .band, footer, .no-print {
    display: none !important;
  }
  body {
    background: #ffffff;
  }
}