/* Baseline theme. Structure-only styling meant to be replaced by a site-specific design.
   All colors/typography are tokens on :root. Uses logical properties so RTL works. */
:root {
  --c-primary: #1f3a5f;
  --c-secondary: #3c7a89;
  --c-accent: #e0a458;
  --c-soft: #c9d6df;
  --c-bg: #f7f9fb;
  --c-surface: #ffffff;
  --c-text: #1b2733;
  --c-muted: #5b6b7a;
  --font-body: system-ui, -apple-system, "Segoe UI", "Noto Sans", "Noto Sans JP", "Noto Sans TC", "Noto Sans Arabic", sans-serif;
  --font-head: var(--font-body);
  --radius: 10px;
  --wrap: 1160px;
  --gap: clamp(16px, 3vw, 28px);
}
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--c-bg); color: var(--c-text); font: 17px/1.7 var(--font-body); }
img { max-width: 100%; height: auto; display: block; }
a { color: var(--c-primary); text-underline-offset: 3px; }
a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible, summary:focus-visible { outline: 3px solid var(--c-accent); outline-offset: 2px; }
h1, h2, h3 { font-family: var(--font-head); line-height: 1.25; color: var(--c-text); }
h1 { font-size: clamp(1.9rem, 4.5vw, 2.8rem); margin: .2em 0 .4em; }
h2 { font-size: clamp(1.4rem, 3vw, 1.8rem); margin: 2em 0 .6em; }
h3 { font-size: 1.15rem; margin: 1.4em 0 .4em; }
.wrap { width: 100%; max-width: var(--wrap); margin-inline: auto; padding-inline: 16px; }
.skip-link { position: absolute; inset-inline-start: -999px; top: 8px; background: var(--c-surface); padding: 8px 12px; z-index: 10; }
.skip-link:focus { inset-inline-start: 8px; }
.visually-hidden { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }

/* header */
.site-header { background: var(--c-surface); border-bottom: 1px solid var(--c-soft); position: sticky; top: 0; z-index: 5; }
.header-inner { display: flex; align-items: center; gap: 16px; min-height: 64px; flex-wrap: wrap; }
.brand { display: flex; align-items: center; gap: 10px; text-decoration: none; color: var(--c-text); font-weight: 700; font-size: 1.1rem; }
.nav-toggle { margin-inline-start: auto; display: none; background: none; border: 1px solid var(--c-soft); border-radius: var(--radius); padding: 6px 12px; font: inherit; cursor: pointer; }
.site-nav { margin-inline-start: auto; }
.site-nav ul { list-style: none; display: flex; flex-wrap: wrap; gap: 4px 18px; margin: 0; padding: 0; }
.site-nav a { text-decoration: none; color: var(--c-text); font-size: .95rem; padding: 6px 0; display: inline-block; }
.site-nav a[aria-current="page"] { color: var(--c-primary); box-shadow: inset 0 -2px 0 var(--c-accent); }
@media (max-width: 860px) {
  .nav-toggle { display: block; }
  .site-nav { display: none; width: 100%; margin: 0; }
  .nav-open .site-nav { display: block; }
  .site-nav ul { flex-direction: column; padding-bottom: 12px; }
}

/* layout pieces */
main { padding-block: 24px 64px; }
.breadcrumb ol { list-style: none; display: flex; flex-wrap: wrap; gap: 6px; padding: 0; margin: 0 0 12px; font-size: .88rem; color: var(--c-muted); }
.breadcrumb li + li::before { content: "/"; margin-inline-end: 6px; color: var(--c-soft); }
.eyebrow { text-transform: uppercase; letter-spacing: .06em; font-size: .78rem; color: var(--c-secondary); margin: 0; font-weight: 600; }
.lead { font-size: 1.15rem; color: var(--c-muted); max-width: 70ch; }
.meta { font-size: .88rem; color: var(--c-muted); }
.page-head { margin-bottom: 24px; }
.btn, .btn-secondary, button[type="submit"] { display: inline-block; padding: 10px 18px; border-radius: var(--radius); font: inherit; font-weight: 600; text-decoration: none; cursor: pointer; border: 2px solid var(--c-primary); }
.btn, button[type="submit"] { background: var(--c-primary); color: #fff; }
.btn-secondary { background: transparent; color: var(--c-primary); }
.cta { display: flex; flex-wrap: wrap; gap: 12px; }

.hero { display: grid; grid-template-columns: 1.1fr 1fr; gap: var(--gap); align-items: center; padding-block: 16px 24px; }
.hero-points { padding-inline-start: 1.2em; }
.hero-media img { border-radius: var(--radius); }
@media (max-width: 860px) { .hero { grid-template-columns: 1fr; } }

.grid { display: grid; gap: var(--gap); grid-template-columns: repeat(auto-fill, minmax(260px, 1fr)); }
.card { background: var(--c-surface); border: 1px solid var(--c-soft); border-radius: var(--radius); overflow: hidden; display: flex; flex-direction: column; }
.card-body { padding: 16px 18px 18px; }
.card h3 { margin: .3em 0; }
.card h3 a { text-decoration: none; color: var(--c-text); }
.card p { margin: .4em 0; }

.intro-split { display: grid; grid-template-columns: 1.4fr 1fr; gap: var(--gap); align-items: start; }
@media (max-width: 860px) { .intro-split { grid-template-columns: 1fr; } }

/* article */
.prose { max-width: 75ch; }
.prose table { font-size: .95rem; }
.cover img { border-radius: var(--radius); margin-bottom: 24px; }
.figure { margin: 28px 0; }
.figure img { width: 100%; max-height: 560px; object-fit: contain; border: 1px solid var(--c-soft); border-radius: var(--radius); background: #fff; }
.figure figcaption { margin-top: 8px; font-size: .9rem; color: var(--c-muted); }
.article-layout { display: grid; grid-template-columns: 240px minmax(0, 1fr); gap: 40px; align-items: start; }
.toc { position: sticky; top: 84px; font-size: .9rem; border-inline-start: 3px solid var(--c-soft); padding-inline-start: 14px; }
.toc h2 { font-size: .95rem; margin: 0 0 8px; }
.toc ol { padding-inline-start: 1.1em; margin: 0; }
@media (max-width: 960px) { .article-layout { grid-template-columns: 1fr; } .toc { position: static; } }
.callout { background: var(--c-surface); border-inline-start: 4px solid var(--c-accent); padding: 4px 18px; margin: 1.4em 0; border-radius: 0 var(--radius) var(--radius) 0; }
.related-tool { background: var(--c-surface); border: 1px solid var(--c-soft); border-radius: var(--radius); padding: 8px 22px 22px; margin-top: 40px; }

.table-wrap { overflow-x: auto; margin: 1.2em 0; -webkit-overflow-scrolling: touch; }
table { border-collapse: collapse; width: 100%; background: var(--c-surface); }
th, td { border: 1px solid var(--c-soft); padding: 9px 12px; text-align: start; vertical-align: top; }
th { background: var(--c-bg); font-weight: 600; }
th .sort { all: unset; cursor: pointer; font-weight: 600; }
th[aria-sort="ascending"] .sort::after { content: " ▲"; }
th[aria-sort="descending"] .sort::after { content: " ▼"; }
.table-tools { display: flex; flex-wrap: wrap; gap: 8px 14px; align-items: center; }
.hint { font-size: .85rem; color: var(--c-muted); margin: 0; }

/* tools */
.tool-panel { background: var(--c-surface); border: 1px solid var(--c-soft); border-radius: var(--radius); padding: clamp(16px, 3vw, 28px); margin-bottom: 32px; }
.fields { display: grid; gap: 16px; grid-template-columns: repeat(auto-fill, minmax(220px, 1fr)); }
.field label { display: block; font-weight: 600; font-size: .92rem; margin-bottom: 4px; }
.input-unit { display: flex; align-items: center; border: 1px solid var(--c-soft); border-radius: var(--radius); background: #fff; }
.input-unit input { border: 0; flex: 1; min-width: 0; padding: 10px 12px; font: inherit; background: transparent; }
.unit { padding-inline: 10px; color: var(--c-muted); font-size: .9rem; }
select, input[type="search"], .quote-input input { width: 100%; padding: 10px 12px; font: inherit; border: 1px solid var(--c-soft); border-radius: var(--radius); background: #fff; }
.actions { margin-block: 18px; }
.results dl { display: grid; gap: 8px; grid-template-columns: repeat(auto-fill, minmax(220px, 1fr)); margin: 0; }
.result-row { background: var(--c-bg); border-radius: var(--radius); padding: 12px 14px; }
.result-row dt { font-size: .85rem; color: var(--c-muted); }
.result-row dd { margin: 0; font-size: 1.35rem; font-weight: 700; }
.note { font-size: .85rem; color: var(--c-muted); }
.checklist { list-style: none; padding: 0; }
.checklist li { display: flex; gap: 10px; align-items: flex-start; padding: 8px 0; border-bottom: 1px solid var(--c-soft); }
.checklist input { width: 20px; height: 20px; margin-top: 4px; flex: none; }
.progress { font-weight: 600; }

.faq details { background: var(--c-surface); border: 1px solid var(--c-soft); border-radius: var(--radius); padding: 12px 16px; margin-bottom: 10px; }
.faq summary { cursor: pointer; font-weight: 600; }
.link-list { list-style: none; padding: 0; }
.link-list li { padding: 10px 0; border-bottom: 1px solid var(--c-soft); }
.link-list p { margin: 4px 0 0; color: var(--c-muted); font-size: .95rem; }
.search-results { list-style: none; padding: 0; }
.search-results li { padding: 12px 0; border-bottom: 1px solid var(--c-soft); }
.disclosure { margin-top: 48px; font-size: .95rem; color: var(--c-muted); }

/* footer */
.site-footer { background: var(--c-surface); border-top: 1px solid var(--c-soft); padding-block: 32px; font-size: .92rem; }
.site-footer .wrap { display: grid; gap: 20px; grid-template-columns: 1.2fr 1fr 1fr; }
.site-footer ul { list-style: none; padding: 0; margin: 0; }
.site-footer li { margin-bottom: 6px; }
.footer-note, .copyright { grid-column: 1 / -1; color: var(--c-muted); margin: 0; }
@media (max-width: 760px) { .site-footer .wrap { grid-template-columns: 1fr; } }

/* Closing Ledger native image enrichment */
.home .closing-gallery{min-inline-size:0}.home .closing-gallery .hero-media{margin:0}.home .closing-photo-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-block-start:20px}.home .closing-photo-links>a{min-inline-size:0;text-decoration:none;background:var(--c-surface)}.home .closing-photo-links img{inline-size:100%;block-size:auto;aspect-ratio:16/10;object-fit:cover}.home .closing-photo-links span{display:flex;justify-content:space-between;gap:10px;font-size:.72rem;line-height:1.5;padding:12px;border-block-end:1px solid var(--c-soft);font-weight:600}.home .closing-photo-links a:hover span{text-decoration:underline}.home .closing-photo-links a:focus-visible,.home .card:focus-within{outline:3px solid var(--c-primary);outline-offset:5px}.home .cats{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;border:0}.home .cats .cat-card{display:flex;flex-direction:column;gap:0;padding:0;border:1px solid var(--c-soft);background:var(--c-surface)}.home .cats .cat-card .card-media img{width:100%;height:auto;aspect-ratio:4/3;object-fit:cover}.home .cats .cat-card .card-body{padding:24px;display:flex;flex-direction:column;flex:1}.home .cats .cat-card .card-body:after{position:static;order:-1;margin-block-end:14px}.home .cats .cat-card .meta{margin-block-start:auto;padding-block-start:12px}.home .closing-library{border-block-start:2px solid var(--c-primary);padding-block-start:30px}.home .closing-library-group{margin-block-start:38px}.home .closing-library-group>h3{font:700 .85rem/1.5 var(--font-body);margin-block-end:22px}.home .closing-library-guides{grid-template-columns:repeat(3,minmax(0,1fr));gap:28px 24px}.home .closing-library-guides .card h3{font-size:1.4rem}.home .closing-library-guides .card-media img{aspect-ratio:16/10}.home .closing-library-guides .eyebrow{display:none}
@media(max-width:1000px){.home .closing-library-guides{grid-template-columns:repeat(2,minmax(0,1fr))}.home .cats{gap:18px}.home .cats .cat-card .card-body{padding:20px}.home .cats .cat-card h3{font-size:1.45rem}}
@media(max-width:600px){.home .closing-gallery{order:-1}.home .closing-gallery .hero-media img{height:auto;aspect-ratio:16/9;max-height:245px}.home .closing-photo-links{gap:12px;margin-block-start:14px}.home .closing-photo-links img{aspect-ratio:1.8}.home .closing-photo-links span{font-size:.65rem;padding:10px}.home .hero h1{font-size:clamp(2.45rem,10.5vw,3.6rem)}.home .cats,.home .closing-library-guides{grid-template-columns:minmax(0,1fr);gap:26px}.home .cats .cat-card .card-media img{aspect-ratio:16/10}.home .cats .cat-card h3{font-size:1.8rem}.home .closing-library-group{margin-block-start:30px}.home .closing-gallery .photo-stamp{display:none}}

/* Closing Ledger property field-guide visual edition, 2026-11-03. Homepage only. */
.home{--c-primary:#214c3c;--c-secondary:#425f50;--c-accent:#ba873d;--c-soft:#d8d9cc;--c-bg:#f5f3eb;--c-surface:#fffdf7;--c-text:#18352a;--c-muted:#536159;--radius:3px;background:var(--c-bg)}
.home .wrap{max-width:1320px;padding-inline:clamp(20px,4vw,64px)}
.home .edition-bar{background:#183d2f;color:#f9f6e9;font-size:.68rem;font-weight:650;letter-spacing:.12em;padding-block:11px}.home .edition-bar .wrap{display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}
.home .site-header{background:#fffdf7;border-block-end:1px solid #d8d9cc}.home .header-inner{min-block-size:86px;gap:20px}.home .brand{font-family:Georgia,'Times New Roman',serif;font-size:1.65rem;letter-spacing:-.04em}.home .site-nav a{font-size:.84rem;padding-block:13px}
.home main{padding-block:38px 80px}.home main>section{margin-block-end:76px}.home h1,.home h2,.home h3{font-family:Georgia,'Times New Roman',serif;font-weight:400;letter-spacing:-.035em}.home h2{font-size:clamp(2rem,3.7vw,3.25rem);line-height:1.12;margin-block:14px 28px;max-inline-size:23ch}.home .eyebrow{font-size:.68rem;letter-spacing:.15em;font-weight:750;line-height:1.8}
.home .hero{grid-template-columns:minmax(0,.95fr) minmax(0,1.15fr);gap:clamp(28px,4vw,64px);align-items:center;padding-block:10px 44px;border-block-end:1px solid var(--c-soft)}.home .hero-text{min-inline-size:0}.home .hero h1{font-size:clamp(2.8rem,4.7vw,4.9rem);line-height:1.03;margin-block:22px;max-inline-size:13ch}.home .hero .lead{font-size:1.05rem;line-height:1.8;max-inline-size:48ch}.home .hero-points{padding-inline-start:20px;font-size:.9rem;line-height:1.75;margin-block:24px}.home .hero-points li{padding-block:4px}.home .hero .cta{margin-block:28px 0;gap:12px}.home .btn,.home .btn-secondary{font-size:.82rem;padding:13px 17px;border-width:1px;border-radius:2px;line-height:1.5}.home .btn:hover{background:#133426}.home .btn-secondary:hover{background:#e7ecdf}
.home .hero-media{position:relative}.home .hero-media img{inline-size:100%;aspect-ratio:4/3;object-fit:cover;border-radius:2px}.home .hero-media figcaption{font-size:.72rem;color:var(--c-muted);margin-block-start:8px;line-height:1.5}.home .photo-stamp{position:absolute;inset-inline-start:18px;inset-block-end:42px;background:#fffdf4ed;padding:18px 21px;font:italic 1.2rem/1.3 Georgia,serif;border-inline-start:3px solid #ba873d}.home .closing-photo-links{gap:18px;margin-block-start:18px}.home .closing-photo-links img{aspect-ratio:1.8;border-radius:2px}.home .closing-photo-links span{font-size:.74rem;padding:12px 2px;color:var(--c-primary)}
.home .ledger-intro{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(26px,6vw,90px);align-items:center;background:#e9eddf;padding:clamp(24px,4vw,50px);border-block-start:3px solid var(--c-primary)}.home .ledger-intro h2{margin-block:12px 20px}.home .ledger-intro p{font-size:.96rem;max-inline-size:49ch}.home .text-link{font-weight:650;font-size:.85rem}.home .sample-ledger{background:#fffdf7;border:1px solid #cdd3c2;padding:clamp(20px,3vw,34px);box-shadow:8px 8px 0 #d9dfcd}.home .ledger-top{display:grid;gap:5px;border-block-end:2px solid #254838;padding-block-end:16px;font-size:.75rem;letter-spacing:.06em}.home .ledger-top span{font-size:.72rem;color:var(--c-muted);letter-spacing:0}.home .sample-ledger dl{margin-block:10px}.home .sample-ledger dl>div{display:flex;justify-content:space-between;gap:20px;padding-block:12px;border-block-end:1px solid #dedfd1;font-size:.84rem}.home .sample-ledger dd{margin:0;font-variant-numeric:tabular-nums;white-space:nowrap}.home .sample-ledger .ledger-total{border-block-start:2px solid #254838;border-block-end:0;font-weight:750;padding-block-start:19px}.home .sample-ledger>p{font-size:.74rem;line-height:1.6;color:var(--c-muted)}
.home .grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:28px}.home .card{min-inline-size:0;border:0;background:transparent;border-radius:0}.home .card-media{display:block;overflow:hidden}.home .card-media img{inline-size:100%;aspect-ratio:4/3;object-fit:cover;border-radius:2px}.home .card-body,.home .cats .cat-card .card-body{padding:23px 0 18px;border-block-end:1px solid var(--c-soft)}.home .card h3,.home .cats .cat-card h3{font-size:1.65rem;line-height:1.18;margin-block:7px 13px}.home .card p{font-size:.89rem;line-height:1.75}.home .card .meta{font-size:.73rem;margin-block-start:auto;padding-block-start:15px}.home .cats .cat-card{background:transparent;border:0}.home .cats .cat-card .card-body:after{display:none}.home .tools{padding:26px;background:#e9eddf}.home .tools .card-body{border-color:#cbd2bf}.home .tools .card h3{font-size:1.5rem}.home .closing-library{border-block-start:2px solid var(--c-primary);padding-block-start:30px}.home .closing-library-group>h3{font-family:var(--font-body);font-size:.8rem;font-weight:750;letter-spacing:.07em;text-transform:uppercase;border-block-end:1px solid var(--c-soft);padding-block-end:15px}.home .closing-library-guides .card h3{font-size:1.4rem}
.home .table-wrap{border:1px solid var(--c-soft);border-radius:2px}.home th{background:#e6ebdc}.home td,.home th{padding:16px;font-size:.88rem}.home .faq{max-inline-size:900px;margin-inline:auto}.home .faq details{background:transparent;border:0;border-block-start:1px solid var(--c-soft);border-radius:0;padding:20px 0;margin:0}.home .faq summary{font-size:1rem;line-height:1.6;padding-inline-end:16px}.home .disclosure{border-block-start:1px solid var(--c-soft);padding-block-start:22px;max-inline-size:80ch;font-size:.88rem}.home .site-footer{background:#183d2f;color:#f4f3e7;padding-block:48px}.home .site-footer a{color:#f4f3e7}.home .footer-note,.home .copyright{color:#d6dfcd}.home .footer-brand strong{font:1.8rem Georgia,serif}.home :focus-visible{outline:3px solid #916421;outline-offset:5px}
@media(max-width:1000px){.home .hero{grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:28px}.home .hero h1{font-size:clamp(2.6rem,5vw,3.8rem)}.home .grid,.home .closing-library-guides{grid-template-columns:repeat(2,minmax(0,1fr))}.home .cats{grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.home .cats .cat-card h3{font-size:1.4rem}.home .ledger-intro{gap:28px}}
@media(max-width:760px){.home main>section{margin-block-end:48px}.home .hero{grid-template-columns:minmax(0,1fr);gap:26px;padding-block-end:30px}.home .hero h1{font-size:clamp(2.6rem,9vw,4rem);max-inline-size:16ch}.home .closing-gallery{order:0}.home .closing-gallery .hero-media img{max-block-size:none;aspect-ratio:4/3;block-size:auto}.home .ledger-intro{grid-template-columns:minmax(0,1fr);padding:24px;gap:20px}.home .cats{grid-template-columns:minmax(0,1fr);gap:28px}.home .cats .cat-card{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1fr);gap:20px;align-items:start}.home .cats .cat-card .card-media img{aspect-ratio:1;block-size:auto}.home .cats .cat-card .card-body{padding-block:0 16px}.home .cats .cat-card h3{font-size:1.55rem}.home .edition-bar span{font-size:.6rem}.home .photo-stamp{display:none}}
@media(max-width:480px){.home .wrap{padding-inline:20px}.home .header-inner{min-block-size:74px}.home .brand{font-size:1.4rem}.home main{padding-block-start:24px}.home .hero .cta>*{inline-size:100%;text-align:center}.home .grid,.home .closing-library-guides{grid-template-columns:minmax(0,1fr)}.home .cats .cat-card{display:flex;gap:0}.home .cats .cat-card .card-media img{aspect-ratio:16/10}.home .cats .cat-card .card-body{padding-block:18px}.home .closing-photo-links{gap:12px}.home .closing-photo-links span{font-size:.68rem}.home .tools{padding:18px}.home .ledger-intro{padding:20px}.home .sample-ledger{padding:18px}.home .sample-ledger dl>div{gap:10px}}
/* Closing Ledger: warm paper, residential photography, a financial ledger. */
:root{--c-primary:#183e35;--c-secondary:#506b5c;--c-accent:#9b5b2a;--c-soft:#d8d7ca;--c-bg:#f6f3eb;--c-surface:#fffefa;--c-text:#202e29;--c-muted:#536057;--font-head:Georgia,'Times New Roman',serif;--radius:2px;--wrap:1280px}
.wrap{padding-inline:clamp(20px,4vw,52px)}
.edition-bar{background:var(--c-primary);color:#f6f3eb;font-size:.67rem;letter-spacing:.12em;padding-block:8px}.edition-bar .wrap{display:flex;justify-content:space-between;gap:16px}.edition-bar span{letter-spacing:.03em}
.site-header{position:relative}.header-inner{min-height:88px;gap:20px}.brand{font-family:var(--font-head);font-size:1.55rem;font-weight:400;letter-spacing:-.04em;white-space:nowrap}.brand img{width:38px;height:38px}.site-nav ul{gap:2px 19px}.site-nav a{font-size:.78rem;font-weight:600}
main{padding-block:30px 80px}h1,h2,h3{font-weight:400;letter-spacing:-.035em}h1{font-size:clamp(2.4rem,4.7vw,4.5rem);line-height:1.04}h2{font-size:clamp(1.8rem,3vw,2.6rem);line-height:1.12}h3{font-size:1.55rem}.eyebrow{color:var(--c-accent);letter-spacing:.12em;font-size:.67rem;font-weight:750}
.hero{grid-template-columns:1.08fr 1fr;align-items:stretch;gap:42px;padding-block:38px 64px}.hero-text{padding-block:15px}.hero h1{max-width:11ch;margin-block:22px}.hero .lead{font-size:1.04rem;max-width:44ch;line-height:1.75}.hero-points{list-style:none;padding:0;margin-block:24px;font-size:.77rem}.hero-points li{margin-block:7px}.hero-points li:before{content:'✓';margin-inline-end:9px;color:var(--c-primary);font-weight:800}.hero-media{margin:0;position:relative;min-width:0;padding-block-end:20px}.hero-media img{width:100%;height:100%;min-height:430px;max-height:610px;object-fit:cover;object-position:52% center;border-radius:130px 0 0 0}figcaption{font-size:.67rem;color:var(--c-muted);margin-block-start:7px}.hero-media figcaption{position:absolute;inset-block-end:0}.photo-stamp{position:absolute;inset-inline-start:-20px;inset-block-end:52px;background:var(--c-primary);color:#fffefa;padding:22px 28px;font:1.35rem/1.25 var(--font-head);box-shadow:5px 5px 0 #b99a76}
.btn,.btn-secondary,button[type=submit]{font-size:.8rem;padding:12px 16px;border-width:1px}.cta{gap:10px}.btn:hover{background:#28584b}.btn-secondary:hover{background:#e6e9df}
.ledger-intro{display:grid;grid-template-columns:1fr 1fr;gap:clamp(30px,6vw,100px);background:#e8eadf;padding:clamp(24px,4vw,54px);margin-block:12px 72px;align-items:center;border-block-start:1px solid #bcc5b7}.ledger-intro h2{margin-block:15px 20px}.ledger-intro>div>p:not(.eyebrow){font-size:.92rem;color:var(--c-muted);max-width:42ch}.text-link{font-size:.83rem;font-weight:700}.sample-ledger{background:var(--c-surface);padding:24px;border:1px solid #c7c9bc;box-shadow:6px 7px 0 #d4d9ca}.ledger-top{display:flex;flex-direction:column;padding-block-end:14px;border-block-end:2px solid var(--c-primary);gap:3px}.ledger-top strong{font-size:.7rem;letter-spacing:.13em}.ledger-top span{font-size:.7rem;color:var(--c-muted)}.sample-ledger dl{margin-block:4px 15px;font-size:.8rem}.sample-ledger dl>div{display:flex;justify-content:space-between;gap:15px;padding-block:10px;border-block-end:1px solid var(--c-soft)}.sample-ledger dd{margin:0;white-space:nowrap;font-variant-numeric:tabular-nums}.sample-ledger .ledger-total{border-block:2px solid var(--c-primary);margin-block-start:12px;padding-block:14px;color:var(--c-primary);font-weight:700}.ledger-total dd{font-size:1.4rem}.sample-ledger>p{font-size:.68rem!important;margin-block-end:0}
.home main>section:not(.hero):not(.ledger-intro){margin-block-end:72px}.home main>section>h2{margin-block-start:12px;margin-block-end:28px}.cats{display:block;counter-reset:category;border-block-start:1px solid var(--c-soft)}.cat-card{display:grid;grid-template-columns:180px 1fr;gap:25px;background:transparent;border:0;border-block-end:1px solid var(--c-soft);padding-block:24px;counter-increment:category}.cat-card .card-media img{width:180px;height:135px;object-fit:cover}.cat-card .card-body{padding:0;position:relative;padding-inline-end:70px}.cat-card .card-body:after{content:'0' counter(category);position:absolute;inset-inline-end:0;inset-block-start:0;font:2rem var(--font-head);color:var(--c-accent)}.cat-card h3{margin-block:0 8px}.card p{font-size:.86rem;color:var(--c-muted)}.cat-card .meta{font-size:.7rem;text-transform:uppercase;letter-spacing:.1em}
.grid.guides{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:40px;row-gap:34px}.guide-card{border:0;border-block-end:1px solid var(--c-soft);background:transparent;padding-block-end:20px}.guide-card .card-media{overflow:hidden}.guide-card .card-media img{aspect-ratio:16/9;width:100%;object-fit:cover;transition:transform .3s ease}.guide-card:hover .card-media img{transform:scale(1.025)}.guide-card .card-body{padding:17px 0 0}.guide-card h3{margin-block:9px;font-size:clamp(1.3rem,2vw,1.75rem)}.guide-card a:hover{text-decoration:underline}.guide-card .meta{font-size:.7rem}
.grid.tools{grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}.tool-card{border:1px solid var(--c-soft);border-block-end:3px solid var(--c-primary)}.tool-card .card-media img{width:100%;aspect-ratio:16/10;object-fit:cover}.tool-card h3{font-size:1.45rem}.tool-card .card-body{padding:20px}
th,td{padding:15px 17px;border:0;border-block-end:1px solid var(--c-soft);font-size:.85rem}th{background:var(--c-primary);color:#fffefa;font-family:var(--font-body);font-size:.75rem}tbody tr:nth-child(even){background:#f0f1e8}.table-wrap{border:1px solid var(--c-soft);max-width:100%}.table-wrap table{min-width:520px}.faq{max-width:880px}.faq details{background:transparent;border:0;border-block-end:1px solid var(--c-soft);padding:18px 0;margin:0}.faq summary{font-size:.95rem}.faq details>div{font-size:.92rem;color:var(--c-muted)}
.breadcrumb{margin-block-end:25px}.breadcrumb ol{font-size:.73rem}.breadcrumb li+li:before{color:#747c71}.page-head{max-width:920px;padding-block:12px 24px;border-block-end:1px solid var(--c-soft);margin-block-end:30px}.page-head h1{font-size:clamp(2.2rem,4vw,3.6rem);line-height:1.12}.page-head .lead{font-size:1.05rem}.intro-split{margin-block-end:55px;gap:45px}.intro-split figure{margin:0}.intro-split img{width:100%;aspect-ratio:4/3;object-fit:cover}.cover{margin:20px 0 44px;max-width:920px}.cover img{aspect-ratio:16/7;width:100%;object-fit:cover;margin:0}.article-layout{grid-template-columns:210px minmax(0,75ch);gap:48px}.toc{top:24px;border-inline-start:1px solid #aaa991;padding-inline-start:18px}.toc h2{font:700 .7rem var(--font-body);text-transform:uppercase;letter-spacing:.08em}.toc ol{list-style:none;padding:0;font-size:.76rem}.toc li{margin-block:11px;line-height:1.5}.toc a{color:var(--c-muted);text-decoration:none}.prose{min-width:0;overflow-wrap:anywhere}.prose h2{font-size:1.95rem}.prose h3{font-size:1.45rem}.prose p,.prose li{font-size:1rem}.prose>:first-child{margin-block-start:0}
.tool-panel{border-block-start:4px solid var(--c-primary);box-shadow:5px 5px 0 #e4e4d8}.fields{grid-template-columns:repeat(2,minmax(0,1fr));gap:25px}.field label{font-size:.8rem}.input-unit{border-color:#8d9a8b}.input-unit input{color:var(--c-text);font-variant-numeric:tabular-nums}.results dl{grid-template-columns:repeat(2,minmax(0,1fr))}.result-row{background:#e8eddf;padding:20px}.result-row dd{font:2.3rem var(--font-head);color:var(--c-primary);margin-block-start:7px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.result-row dt{color:#3f5146;font-size:.8rem}.checklist label{cursor:pointer}.checklist input{accent-color:var(--c-primary)}.related-tool{background:#e8eadf;border:0;border-inline-start:4px solid var(--c-primary)}.related-tool h2{font-size:1.7rem}
.site-footer{background:var(--c-primary);color:#f6f3eb;padding-block:50px}.site-footer a,.site-footer .footer-note,.site-footer .copyright{color:#dbe3d5}.footer-brand strong{font:2rem var(--font-head)}.footer-brand p{font-size:.85rem}.site-footer .footer-note{border-block-start:1px solid #668076;padding-block-start:25px;font-size:.76rem}.disclosure{border-block-start:1px solid var(--c-soft);padding-block-start:15px}.disclosure h2{font-size:1.5rem}.disclosure p{font-size:.8rem}
@media(max-width:1100px){.site-nav ul{gap:2px 12px}.site-nav a{font-size:.72rem}.brand{font-size:1.35rem}}
@media(max-width:960px){.article-layout{grid-template-columns:minmax(0,1fr)}.toc{position:static;max-width:75ch}.hero{gap:30px}.hero h1{font-size:3.4rem}}
@media(max-width:860px){.header-inner{min-height:75px}.site-nav a{font-size:.95rem;padding:10px 0}.site-nav ul{gap:0}.edition-bar span{display:none}.nav-toggle{padding:6px 12px;font-size:.8rem;color:var(--c-primary);border-color:#a9b2a0}.hero{grid-template-columns:minmax(0,1fr);padding-block:12px 36px;gap:26px}.hero h1{max-width:14ch;font-size:clamp(2.85rem,8vw,4rem);margin-block:17px}.hero .lead{max-width:53ch}.hero-points{margin-block:18px}.hero-media img{height:390px;min-height:0;max-height:none;border-start-start-radius:80px}.hero-media{padding-block-end:25px}.photo-stamp{inset-inline-start:14px;inset-block-end:45px;font-size:1.15rem;padding:16px 20px}.ledger-intro{grid-template-columns:minmax(0,1fr);gap:25px;margin-block-end:50px}.ledger-intro h2 br{display:none}.ledger-intro>div>p:not(.eyebrow){max-width:none}.grid.tools{grid-template-columns:minmax(0,1fr)}.tool-card{display:grid;grid-template-columns:160px 1fr}.tool-card .card-media img{height:100%;aspect-ratio:1}.tool-card .card-body{padding:20px}.home main>section:not(.hero):not(.ledger-intro){margin-block-end:50px}}
@media(max-width:560px){body{font-size:16px}main{padding-block-start:20px}.wrap{padding-inline:20px}.grid.guides{grid-template-columns:minmax(0,1fr);gap:28px}.guide-card h3{font-size:1.6rem}.cat-card{grid-template-columns:88px 1fr;gap:15px;padding-block:20px}.cat-card .card-media img{width:88px;height:105px}.cat-card .card-body{padding-inline-end:0}.cat-card .card-body:after{display:none}.cat-card h3{font-size:1.45rem}.cat-card p{font-size:.8rem}.cat-card .meta{margin-block-start:8px;font-size:.62rem}.ledger-intro{margin-inline:-4px;padding:23px 18px}.ledger-intro h2{font-size:2rem}.sample-ledger{padding:17px}.sample-ledger dl{font-size:.73rem}.sample-ledger .ledger-total{align-items:center}.ledger-total dd{font-size:1.3rem}.tool-card{grid-template-columns:1fr}.tool-card .card-media img{aspect-ratio:16/9;height:auto}.fields,.results dl{grid-template-columns:minmax(0,1fr)}.field label{font-size:.85rem}.hero-media img{height:320px;object-position:center}.hero .cta{display:grid}.hero .cta a{text-align:center}.page-head h1{font-size:2.45rem}.cover img{aspect-ratio:4/3}.prose h2{font-size:1.75rem}.prose p,.prose li{font-size:.96rem}.prose ul,.prose ol{padding-inline-start:22px}.site-footer .wrap{gap:25px}.intro-split{gap:22px}}
@media(prefers-reduced-motion:reduce){*,*:before,*:after{transition:none!important;scroll-behavior:auto!important}}