:root{--c-primary:#182c29;--c-secondary:#49635a;--c-accent:#a54829;--c-soft:#e2d8c8;--c-bg:#f7f3eb;--c-surface:#fffcf7;--c-text:#192923;--c-muted:#58615a;--font-body:Arial,Helvetica,sans-serif;--font-head:Georgia,'Times New Roman',serif;--wrap:1240px;--radius:0;--gap:28px}
*,*::before,*::after{box-sizing:border-box}html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-block-start:100px}body{margin:0;background:var(--c-bg);color:var(--c-text);font:17px/1.65 var(--font-body)}img{display:block;max-width:100%;height:auto}a{color:var(--c-primary);text-decoration-thickness:1px;text-underline-offset:4px}a:hover{color:var(--c-accent)}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid var(--c-accent);outline-offset:4px}button,input,select{font:inherit}button{cursor:pointer}h1,h2,h3{font-family:var(--font-head);font-weight:400;line-height:1.12;letter-spacing:-.025em}h1{font-size:clamp(2.3rem,5.7vw,4.6rem);margin:12px 0 22px;text-wrap:balance}h2{font-size:clamp(1.8rem,3.2vw,2.65rem);margin:0 0 28px}h3{font-size:1.5rem;margin:0 0 12px}p{margin-block:0 1.2em}.wrap{max-width:var(--wrap);padding-inline:32px;margin-inline:auto}.skip-link{position:absolute;inset-inline-start:-9999px;inset-block-start:8px;background:var(--c-surface);padding:12px;z-index:20}.skip-link:focus{inset-inline-start:12px}.visually-hidden{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}
.site-header{border-block-start:5px solid var(--c-primary);border-block-end:1px solid var(--c-soft);background:var(--c-bg)}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:96px}.brand{display:flex;align-items:center;gap:10px;text-decoration:none;white-space:nowrap}.brand-name{font:bold 1.5rem var(--font-head);letter-spacing:-.04em}.brand img{width:34px;height:34px}.site-nav ul{display:flex;gap:22px;list-style:none;padding:0;margin:0}.site-nav a{text-decoration:none;font-size:.82rem;font-weight:700;display:block;padding-block:12px}.site-nav a[aria-current]{box-shadow:inset 0 -2px var(--c-accent)}.nav-toggle{display:none;background:transparent;border:1px solid var(--c-primary);padding:7px 12px}.breadcrumb ol{list-style:none;padding:0;margin-block:26px;display:flex;flex-wrap:wrap;gap:6px;font-size:.76rem;color:var(--c-muted)}.breadcrumb li+li::before{content:'/';margin-inline-end:6px}.eyebrow{font-size:.68rem;font-weight:700;letter-spacing:.15em;text-transform:uppercase;color:var(--c-accent);margin-block:0 16px}.lead{font-size:1.16rem;line-height:1.65;color:var(--c-muted);max-width:64ch}.meta{font-size:.74rem;color:var(--c-muted);letter-spacing:.02em}.btn,.btn-secondary,.actions button{display:inline-flex;align-items:center;justify-content:center;padding:13px 20px;min-height:48px;background:var(--c-primary);color:#fffcf7;text-decoration:none;border:1px solid var(--c-primary);font:700 .78rem/1.4 var(--font-body);letter-spacing:.02em}.btn:hover,.actions button:hover{background:var(--c-accent);color:#fff;border-color:var(--c-accent)}.btn-secondary{background:transparent;color:var(--c-primary)}.cta{display:flex;gap:12px;flex-wrap:wrap;margin-block-start:26px}
main{padding-block-end:80px}.hero{display:grid;grid-template-columns:1.05fr 1fr;gap:55px;padding-block:62px;align-items:center}.hero-text h1{max-width:10ch;font-size:clamp(3.4rem,6.7vw,5.6rem);line-height:.99}.hero-text .lead{font-size:1.1rem;max-width:39ch}.hero-points{list-style:none;padding:0;margin-block:26px;display:grid;gap:8px;font-size:.85rem}.hero-points li{padding-inline-start:22px;position:relative}.hero-points li::before{content:'+';position:absolute;inset-inline-start:0;color:var(--c-accent);font-weight:700}.hero-media{margin:0;position:relative;padding-block-start:24px}.hero-media::before{content:'';position:absolute;inset-inline-end:-14px;inset-block-start:10px;width:48%;height:75%;border:1px solid var(--c-accent);z-index:-1}.hero-media img{width:100%;aspect-ratio:4/4.7;object-fit:cover}.hero-media figcaption,figcaption{font-size:.63rem;color:var(--c-muted);margin-block-start:10px}.ledger-intro{border-block:1px solid var(--c-primary);padding-block:26px;margin-block-end:72px}.ledger-intro .eyebrow{margin-block-end:16px}.ledger-intro>div{display:flex;justify-content:space-between;gap:24px}.ledger-intro>div p{margin:0;font:1.2rem var(--font-head)}.ledger-intro b{font:700 .7rem var(--font-body);color:var(--c-accent);margin-inline-end:12px}.ledger-intro>p:last-child{font-size:.74rem;color:var(--c-muted);margin-block:20px 0}
main>section{margin-block-end:70px}.grid{display:grid;gap:var(--gap)}.card{min-width:0}.card-media{display:block;overflow:hidden}.card-media img{width:100%;aspect-ratio:16/10;object-fit:cover;transition:transform .3s}.card:hover .card-media img{transform:scale(1.025)}.card-body{padding-block:20px}.card h3 a{text-decoration:none}.card p{font-size:.88rem;color:var(--c-muted)}.card .eyebrow{color:var(--c-accent);font-size:.65rem}.card .meta{font-size:.7rem;margin-block-end:0}.cats{counter-reset:category;gap:0;border-block-start:1px solid var(--c-soft)}.cat-card{counter-increment:category;display:grid;grid-template-columns:200px 1fr;gap:32px;border-block-end:1px solid var(--c-soft);padding-block:24px}.cat-card .card-body{padding:0;display:grid;grid-template-columns:1fr 1fr;column-gap:26px;align-content:center}.cat-card h3{grid-row:span 2;font-size:2rem;margin:0}.cat-card h3::before{content:'0' counter(category);display:block;font:700 .64rem var(--font-body);letter-spacing:.1em;color:var(--c-accent);margin-block-end:12px}.cat-card p{margin-block-end:8px}.guides{grid-template-columns:1fr 1fr;gap:32px 42px}.guide-card{display:grid;grid-template-columns:132px 1fr;gap:22px;border-block-end:1px solid var(--c-soft);padding-block-end:24px}.guide-card .card-media img{height:100%;min-height:160px;aspect-ratio:1;object-fit:cover}.guide-card .card-body{padding:0}.guide-card h3{font-size:1.4rem}.home .guides .guide-card:first-child{grid-column:1/-1;grid-template-columns:1fr 1fr;align-items:center;background:var(--c-primary);border:0;padding:0;color:var(--c-bg);gap:0}.home .guides .guide-card:first-child .card-body{padding:36px}.home .guides .guide-card:first-child h3{font-size:2.5rem}.home .guides .guide-card:first-child a,.home .guides .guide-card:first-child p{color:var(--c-bg)}.home .guides .guide-card:first-child .eyebrow{color:#e3ab8f}.home .guides .guide-card:first-child img{aspect-ratio:4/3;max-height:380px}.grid.tools{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}.tool-card{display:grid;grid-template-columns:150px 1fr;gap:24px;padding:20px;border:1px solid var(--c-soft);background:var(--c-surface)}.tool-card .card-body{padding:0}.tool-card h3{font-size:1.4rem}.tool-card .card-media img{height:100%;aspect-ratio:1;object-fit:cover}
.page-head{max-width:970px;padding-block:20px 38px}.page-head h1{font-size:clamp(2.4rem,5vw,4rem)}.intro-split{display:grid;grid-template-columns:1.2fr 1fr;gap:50px;align-items:start;margin-block-end:70px}.intro-split figure{margin:0}.intro-split img{aspect-ratio:4/3;object-fit:cover}.article .page-head{max-width:940px;padding-block-start:24px}.cover{margin:0 0 60px;max-width:900px}.cover img{width:100%;max-height:460px;object-fit:cover;aspect-ratio:2/1}.article-layout{display:grid;grid-template-columns:220px minmax(0,750px);gap:55px;align-items:start}.toc{position:sticky;inset-block-start:28px;padding-block-start:12px;border-block-start:3px solid var(--c-accent)}.toc h2{font:700 .7rem var(--font-body);letter-spacing:.08em;text-transform:uppercase;margin-block-end:18px}.toc ol{padding-inline-start:18px;font-size:.77rem}.toc li{margin-block-end:14px}.toc a{text-decoration:none}.prose{max-width:760px;min-width:0;line-height:1.85}.prose h2{font-size:2rem;margin-block:48px 20px}.prose h2:first-child{margin-block-start:0}.prose h3{font-size:1.35rem;margin-block:28px 12px}.prose p{margin-block:0 22px}.prose li{margin-block-end:9px}.prose a{overflow-wrap:anywhere}.prose blockquote{border-inline-start:3px solid var(--c-accent);padding:14px 24px;margin-inline:0;background:#eee6d9}.related-tool{margin-block:55px;padding:28px;border-block:1px solid var(--c-primary)}.related-tool h2{font-size:1.7rem;margin-block-end:15px}.link-list{list-style:none;padding:0;max-width:900px}.link-list li{border-block-end:1px solid var(--c-soft);padding-block:20px}.link-list a{font:1.4rem var(--font-head)}.link-list p{font-size:.9rem;color:var(--c-muted);margin-block:10px 0}
.table-wrap{overflow:auto;max-width:100%;border:1px solid var(--c-soft);background:var(--c-surface);margin-block:25px}.prose table{display:block;overflow:auto;max-width:100%;font-size:.88rem;margin-block:25px}table{width:100%;border-collapse:collapse;text-align:start;font-size:.85rem}th,td{padding:16px 18px;vertical-align:top;border-block-end:1px solid var(--c-soft);min-width:125px}th{font-size:.72rem;text-align:start;background:#eae3d7;font-weight:700}th:first-child{min-width:140px}.sort{background:none;border:0;text-align:start;font-weight:700;padding:0;color:var(--c-primary)}tbody tr:last-child td{border:0}tbody tr:hover{background:#f2eee5}.faq{max-width:920px}.faq details{border-block-start:1px solid var(--c-soft);padding-block:20px}.faq details:last-child{border-block-end:1px solid var(--c-soft)}summary{cursor:pointer;font-size:1rem;font-weight:700}.faq details div{padding-block-start:18px;max-width:70ch;color:var(--c-muted);font-size:.95rem}.disclosure{border-inline-start:3px solid var(--c-accent);padding-inline-start:24px;max-width:920px;font-size:.83rem;color:var(--c-muted)}.disclosure h2{font:700 .8rem var(--font-body);margin-block-end:12px}
.tool-panel{max-width:960px;border-block-start:4px solid var(--c-accent);background:var(--c-surface);padding:35px;margin-block-end:50px}.fields{display:grid;grid-template-columns:1fr 1fr;gap:24px}.field label{display:block;font-size:.8rem;font-weight:700;margin-block-end:9px}.input-unit{position:relative}.input-unit input,input[type=search],select{width:100%;min-width:0;border:1px solid #a9a89f;padding:13px 52px 13px 14px;background:var(--c-surface);color:var(--c-text);border-radius:0;min-height:50px}.unit{position:absolute;inset-inline-end:12px;inset-block-start:14px;font-size:.73rem;color:var(--c-muted);pointer-events:none}.actions{margin-block:25px}.results{border-block-start:1px solid var(--c-primary);padding-block-start:20px}.results dl{margin:0}.result-row{display:grid;grid-template-columns:1fr 1fr;gap:24px;border-block-end:1px solid var(--c-soft);padding-block:16px}.result-row dt{font-size:.85rem}.result-row dd{margin:0;font:1.5rem var(--font-head);text-align:end;overflow-wrap:anywhere}.result-row:has([data-out=detail]){grid-template-columns:1fr}.result-row [data-out=detail]{text-align:start;font:.9rem/1.6 var(--font-body);color:var(--c-muted)}.note{font-size:.76rem;color:var(--c-muted);margin-block-start:20px}.tool-error{font-size:.85rem;color:#97301d}.tool-error:empty{display:none}[aria-invalid=true]{border-color:#97301d!important}.checklist{list-style:none;padding:0}.checklist li{display:flex;gap:14px;padding-block:13px;border-block-end:1px solid var(--c-soft)}.checklist input{accent-color:var(--c-primary);width:20px;height:20px;flex:none;margin-block-start:4px}.checklist label{cursor:pointer;font-size:.93rem}.tool h3{font-size:1.4rem;margin-block:28px 12px}.progress{font-size:.85rem;color:var(--c-accent);font-weight:700}.search-form{max-width:760px}.search-results{list-style:none;padding:0;max-width:850px}.search-results li{padding-block:20px;border-block-end:1px solid var(--c-soft)}.search-results a{font:1.5rem var(--font-head)}.search-results p{font-size:.9rem;color:var(--c-muted);margin-block:10px 0}.filter{max-width:700px}.table-filter{padding:12px;border:1px solid var(--c-muted);background:var(--c-surface)}
.site-footer{background:var(--c-primary);color:var(--c-bg);padding-block:52px 25px;border-block-start:4px solid var(--c-accent)}.site-footer .wrap{display:grid;grid-template-columns:1fr 1fr;gap:28px 60px}.footer-brand strong{font:2rem var(--font-head)}.footer-brand p{font-size:.83rem;margin-block:10px}.site-footer nav ul{list-style:none;display:flex;flex-wrap:wrap;gap:12px 24px;margin:0;padding:0}.site-footer nav a{color:#f7f3eb;font-size:.78rem}.site-footer nav[aria-label=Legal]{grid-column:1/-1;border-block-start:1px solid #52635b;padding-block-start:25px}.footer-note{font-size:.72rem;color:#d5ddd4;margin:0;max-width:80ch}.copyright{font-size:.72rem;text-align:end;margin:0}
@media(max-width:1050px){.site-nav ul{gap:13px}.site-nav a{font-size:.75rem}.hero{gap:30px}.guide-card{grid-template-columns:100px 1fr;gap:17px}.tool-card{grid-template-columns:100px 1fr}.article-layout{grid-template-columns:185px minmax(0,1fr);gap:32px}}
@media(max-width:860px){.header-inner{min-height:78px;flex-wrap:wrap;gap:0}.brand-name{font-size:1.4rem}.nav-toggle{display:block}.site-nav{display:none;flex-basis:100%;padding-block:12px 20px}.nav-open .site-nav{display:block}.site-nav ul{display:grid;grid-template-columns:1fr 1fr;gap:6px 20px}.site-nav a{font-size:.85rem;padding-block:10px}.hero{padding-block:40px;gap:24px}.hero-text h1{font-size:clamp(3rem,7vw,4.4rem)}.hero-media img{aspect-ratio:3/4}.hero .cta{gap:8px}.cta a{width:100%}.cat-card .card-body{grid-template-columns:1fr}.cat-card h3{grid-row:auto;margin-block-end:14px}.guides{grid-template-columns:1fr}.guide-card{grid-template-columns:160px 1fr}.home .guides .guide-card:first-child h3{font-size:2rem}.tool-card{grid-template-columns:100px 1fr;gap:16px;padding:16px}.intro-split{gap:25px}.article-layout{display:block}.toc{position:static;max-width:760px;margin-block-end:35px}.toc ol{columns:2}.ledger-intro>div{gap:20px}.ledger-intro>div p{font-size:1rem}}
@media(max-width:600px){body{font-size:16px}.wrap{padding-inline:20px}.hero{display:flex;flex-direction:column;align-items:stretch;padding-block:35px}.hero-text h1{font-size:3.65rem;max-width:10ch}.hero-text .lead{font-size:1rem}.hero .cta{display:grid;grid-template-columns:1fr 1fr}.hero .cta a{padding:12px;font-size:.7rem}.hero-media{padding-block-start:5px;margin-inline-end:10px}.hero-media img{aspect-ratio:4/3}.hero-media::before{inset-block-start:-5px;inset-inline-end:-10px}.hero-points{margin-block:20px}.ledger-intro{margin-block-end:45px;padding-block:24px}.ledger-intro>div{flex-direction:column;gap:16px}.ledger-intro>div p{font-size:1.15rem}main>section{margin-block-end:46px}h2{font-size:1.9rem;margin-block-end:24px}.cat-card{grid-template-columns:90px 1fr;gap:18px;padding-block:22px}.cat-card .card-media img{height:100%;aspect-ratio:3/4;object-fit:cover}.cat-card h3{font-size:1.5rem;margin-block-end:10px}.cat-card h3::before{margin-block-end:8px}.cat-card p{font-size:.8rem}.cat-card .meta{font-size:.66rem}.guide-card{grid-template-columns:98px 1fr;gap:18px}.guide-card h3{font-size:1.3rem}.guide-card p{font-size:.8rem}.guide-card .eyebrow{font-size:.6rem;letter-spacing:.08em;margin-block-end:10px}.guide-card .card-media img{min-height:130px}.home .guides .guide-card:first-child{grid-template-columns:1fr}.home .guides .guide-card:first-child img{aspect-ratio:16/9;max-height:240px}.home .guides .guide-card:first-child .card-body{padding:26px}.home .guides .guide-card:first-child h3{font-size:1.9rem}.grid.tools{grid-template-columns:1fr}.tool-card{grid-template-columns:90px 1fr;padding:18px;gap:18px}.tool-card h3{font-size:1.4rem}.tool-card p{font-size:.83rem}.intro-split{display:flex;flex-direction:column;gap:24px;margin-block-end:40px}.intro-split figure{width:100%}.intro-split img{width:100%;aspect-ratio:16/9}.page-head{padding-block:10px 24px}.page-head h1{font-size:2.45rem}.lead{font-size:1rem}.breadcrumb ol{font-size:.7rem;margin-block:20px}.article .page-head{padding-block-start:10px}.article .cover{margin-block-end:35px}.cover img{aspect-ratio:4/3}.prose{font-size:1rem;line-height:1.8}.prose h2{font-size:1.7rem;margin-block:36px 18px}.toc ol{columns:1}.tool-panel{padding:22px 18px}.fields{grid-template-columns:1fr;gap:20px}.result-row{gap:15px;grid-template-columns:1.1fr 1fr}.result-row dd{font-size:1.3rem}.result-row dt{font-size:.77rem}.table-wrap{margin-inline:0}th,td{padding:13px;min-width:140px}.site-footer .wrap{grid-template-columns:1fr;gap:25px}.copyright{text-align:start}.footer-brand strong{font-size:1.7rem}.site-footer nav[aria-label=Legal]{grid-column:auto}.related-tool{padding:22px 0}.filter input{max-width:100%}.search-form input{padding-inline-end:14px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}