/* ==========================================================================
   LedgerCloud Solutions — Stylesheet
   Structure:
   0. Tokens          5. Services         10. CTA band
   1. Base / reset    6. GST feature      11. FAQ
   2. Utilities       7. Why choose us    12. Contact
   3. Header / nav    8. How we work      13. Footer
   4. Hero / intro    9. About, benefits  14. Responsive / motion
   ========================================================================== */

/* ---------- 0. Design tokens ---------- */
:root {
  /* Brand (amber sampled from the logo) */
  --amber: #F5A623;
  --amber-hover: #FFB83F;
  --amber-ink: #8F5400;      /* amber for text on white, AA contrast */
  --black: #000000;          /* matches the logo background */
  --ink: #1A1A1A;            /* body text on light */
  --ink-soft: #4D4D4D;
  --white: #FFFFFF;
  --amber-tint: #FFF4E0;    /* soft amber for icon circles */
  --mist: #F4F4F2;           /* neutral light section background */
  --line: #E2E2DE;
  --line-dark: #2A2A2A;
  --muted-on-dark: #B5B5B5;

  /* Type */
  --font-display: "Archivo", "Helvetica Neue", Arial, sans-serif;
  --font-body: "Public Sans", "Segoe UI", Roboto, Arial, sans-serif;

  /* Layout */
  --container: 1200px;
  --gutter: clamp(1.25rem, 4vw, 2.5rem);
  --section-y: clamp(4.5rem, 9vw, 7.5rem);
  --header-h: 84px;

  /* Radii: small for UI, slightly larger for surfaces */
  --r-sm: 4px;
  --r-md: 8px;
  --r-lg: 14px;

  --shadow-soft: 0 1px 2px rgba(0, 0, 0, .05), 0 12px 32px -12px rgba(0, 0, 0, .14);
  --shadow-lift: 0 2px 4px rgba(0, 0, 0, .06), 0 24px 48px -16px rgba(0, 0, 0, .22);
  --ease: cubic-bezier(.2, .7, .2, 1);
}

/* ---------- 1. Base ---------- */
*, *::before, *::after { box-sizing: border-box; }

html {
  scroll-behavior: smooth;
  scroll-padding-top: calc(var(--header-h) + 12px);
  -webkit-text-size-adjust: 100%;
}

body {
  margin: 0;
  font-family: var(--font-body);
  font-size: 1.0625rem;
  line-height: 1.65;
  color: var(--ink);
  background: var(--white);
  -webkit-font-smoothing: antialiased;
}

img, svg { display: block; max-width: 100%; }

h1, h2, h3 {
  font-family: var(--font-display);
  font-stretch: 112%;
  color: var(--black);
  margin: 0;
  line-height: 1.12;
  letter-spacing: -0.015em;
}

h2 { font-size: clamp(1.9rem, 3.6vw, 2.75rem); font-weight: 750; }
h3 { font-size: 1.2rem; font-weight: 700; line-height: 1.3; }
p  { margin: 0 0 1rem; }
a  { color: inherit; }

ul, ol { margin: 0; padding: 0; list-style: none; }

:focus-visible {
  outline: 3px solid var(--amber);
  outline-offset: 3px;
  border-radius: 2px;
}

.skip-link {
  position: absolute;
  left: 1rem;
  top: -100px;
  z-index: 200;
  padding: .75rem 1rem;
  background: var(--amber);
  color: var(--black);
  font-weight: 600;
  text-decoration: none;
}
.skip-link:focus { top: 1rem; }

/* ---------- 2. Utilities & shared components ---------- */
.container {
  width: 100%;
  max-width: var(--container);
  margin-inline: auto;
  padding-inline: var(--gutter);
}

.section { padding-block: var(--section-y); }

.section-head { max-width: 640px; margin-bottom: clamp(2.5rem, 5vw, 3.75rem); }
.section-head p { color: var(--ink-soft); margin-top: 1rem; font-size: 1.125rem; }
.section-head--light h2 { color: var(--white); }
.section-head--light p { color: var(--muted-on-dark); }

/* Buttons */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: .5rem;
  padding: .8rem 1.35rem;
  border: 2px solid transparent;
  border-radius: var(--r-sm);
  font-family: var(--font-body);
  font-size: .975rem;
  font-weight: 600;
  line-height: 1.2;
  text-decoration: none;
  cursor: pointer;
  transition: background-color .2s var(--ease), color .2s var(--ease), border-color .2s var(--ease), transform .2s var(--ease);
}
.btn:active { transform: translateY(1px); }
.btn-lg { padding: 1rem 1.75rem; font-size: 1.025rem; }
.btn-block { width: 100%; }

.btn-amber { background: var(--amber); color: var(--black); }
.btn-amber:hover { background: var(--amber-hover); }

.btn-dark { background: var(--black); color: var(--white); }
.btn-dark:hover { background: #262626; }

.btn-ghost-light { border-color: rgba(255, 255, 255, .35); color: var(--white); }
.btn-ghost-light:hover { border-color: var(--white); background: rgba(255, 255, 255, .06); }

/* Visually hidden, still read by screen readers */
.visually-hidden {
  position: absolute !important;
  width: 1px; height: 1px;
  overflow: hidden;
  clip: rect(0 0 0 0);
  white-space: nowrap;
}

/* Tick glyph, echoing the checkmark in the logo */
.tick {
  width: 1.1em;
  height: 1.1em;
  flex: none;
  fill: none;
  stroke: var(--amber);
  stroke-width: 3;
  stroke-linecap: round;
  stroke-linejoin: round;
}

/* Icon inside a tinted circle */
.icon-circle {
  display: grid;
  place-items: center;
  flex: none;
  width: 3.25rem;
  height: 3.25rem;
  border-radius: 50%;
  background: var(--amber-tint);
  color: var(--amber-ink);
  transition: background-color .3s var(--ease), color .3s var(--ease), transform .3s var(--ease);
}
.icon-circle svg {
  width: 1.5rem;
  height: 1.5rem;
  fill: none;
  stroke: currentColor;
  stroke-width: 1.8;
  stroke-linecap: round;
  stroke-linejoin: round;
}

/* Arrow link CTA */
.arrow-link {
  display: inline-flex;
  align-items: center;
  gap: .45rem;
  font-weight: 600;
  font-size: .95rem;
  color: var(--black);
  text-decoration: none;
}
.arrow-link .arr {
  width: 1.1rem;
  height: 1.1rem;
  fill: none;
  stroke: currentColor;
  stroke-width: 2;
  stroke-linecap: round;
  stroke-linejoin: round;
  transition: transform .25s var(--ease);
}
/* makes the whole parent card clickable */
.stretched::before { content: ""; position: absolute; inset: 0; border-radius: inherit; }

/* Card: lift, amber border, growing underline, icon fill, arrow nudge */
.card {
  position: relative;
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--r-lg);
  padding: 1.75rem;
  transition: transform .3s var(--ease), box-shadow .3s var(--ease), border-color .3s var(--ease);
}
.card::after {
  content: "";
  position: absolute;
  left: 1.25rem; right: 1.25rem; bottom: -1px;
  height: 3px;
  border-radius: 3px 3px 0 0;
  background: var(--amber);
  transform: scaleX(0);
  transition: transform .35s var(--ease);
}
.card:hover,
.card:focus-within {
  transform: translateY(-6px);
  box-shadow: var(--shadow-lift);
  border-color: var(--amber);
}
.card:hover::after,
.card:focus-within::after { transform: scaleX(1); }
.card:hover .icon-circle,
.card:focus-within .icon-circle { background: var(--amber); color: var(--black); transform: rotate(-6deg); }
.card:hover .arr,
.card:focus-within .arr { transform: translateX(5px); }
.card:focus-within { outline: none; }
.card .stretched:focus-visible { outline: none; }
.card:has(.stretched:focus-visible) { outline: 3px solid var(--amber); outline-offset: 3px; }

/* ---------- 3. Header / navigation ---------- */
.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  background: var(--black);
  border-bottom: 1px solid var(--line-dark);
}

.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: var(--header-h);
}

.brand img { width: auto; height: 68px; }

.main-nav { display: flex; align-items: center; gap: 2rem; }
.main-nav ul { display: flex; gap: 1.75rem; }
.main-nav ul a {
  position: relative;
  padding-block: .5rem;
  color: #E6E6E6;
  font-size: .95rem;
  font-weight: 500;
  text-decoration: none;
  transition: color .2s var(--ease);
}
.main-nav ul a::after {
  content: "";
  position: absolute;
  left: 0; right: 0; bottom: 0;
  height: 2px;
  background: var(--amber);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .25s var(--ease);
}
.main-nav ul a:hover { color: var(--white); }
.main-nav ul a:hover::after { transform: scaleX(1); }

/* Mobile toggle (hidden on desktop) */
.nav-toggle {
  position: absolute;
  opacity: 0;
  width: 44px; height: 44px;
  right: var(--gutter);
  margin: 0;
  pointer-events: none;
}
.nav-toggle-label { display: none; }

/* ---------- 4. Hero ---------- */
.hero {
  position: relative;
  overflow: hidden;
  background: var(--black);
  color: var(--white);
  padding-block: clamp(4rem, 8vw, 7rem) clamp(5rem, 9vw, 8rem);
}
/* Background photo + overlay.
   Photo: "Calculator and tax forms on a dark surface" by Kelly Sikkema, Unsplash
   (free under the Unsplash License). For production, download it to
   assets/hero-bg.jpg and swap the URL below for url("assets/hero-bg.jpg").
   Adjust --hero-bg-pos to move the focal point (e.g. "70% center"). */
.hero {
  --hero-bg: url("https://images.unsplash.com/photo-1772588627527-db42040f3a8b?auto=format&fit=crop&w=2000&q=70");
  --hero-bg-pos: center;
  isolation: isolate;
}
.hero::before { /* photo layer; black fallback if it fails to load */
  content: "";
  position: absolute;
  inset: 0;
  z-index: -2;
  background: var(--black) var(--hero-bg) var(--hero-bg-pos) / cover no-repeat;
}
.hero::after { /* overlay: dark behind the text, lighter on the right, fades to black at the bottom */
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background:
    linear-gradient(to top, var(--black) 0%, rgba(0, 0, 0, .7) 22%, rgba(0, 0, 0, 0) 45%),
    linear-gradient(90deg, rgba(0, 0, 0, .95) 0%, rgba(0, 0, 0, .88) 42%, rgba(0, 0, 0, .55) 100%);
  pointer-events: none;
}

.hero-grid {
  position: relative;
  display: grid;
  grid-template-columns: minmax(0, 1.05fr) minmax(0, .95fr);
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: center;
}

.hero-kicker {
  display: inline-block;
  padding-left: .9rem;
  border-left: 3px solid var(--amber);
  color: var(--muted-on-dark);
  font-size: .95rem;
  margin-bottom: 1.75rem;
}

.hero h1 {
  color: var(--white);
  font-size: clamp(2.5rem, 5.2vw, 4.25rem);
  font-weight: 800;
  font-stretch: 118%;
  line-height: 1.02;
  letter-spacing: -0.03em;
  max-width: 14ch;
}

.hero-lead {
  max-width: 34rem;
  margin-top: 1.75rem;
  color: #CFCFCF;
  font-size: clamp(1.05rem, 1.4vw, 1.2rem);
}

.hero-actions { display: flex; flex-wrap: wrap; gap: .85rem; margin-top: 2.25rem; }

.trust-list {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 1rem 1.5rem;
  margin-top: 2.75rem;
  padding-top: 1.75rem;
  border-top: 1px solid var(--line-dark);
}
.trust-list li {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: .6rem;
  font-size: .9rem;
  line-height: 1.3;
  color: var(--muted-on-dark);
}
.trust-list strong { display: block; color: var(--white); font-weight: 600; }
.trust-list .icon-circle {
  width: 2.5rem; height: 2.5rem;
  background: rgba(245, 166, 35, .14);
  color: var(--amber);
}
.trust-list .icon-circle svg { width: 1.2rem; height: 1.2rem; }

/* Hero action cards */
.hero-cards {
  position: relative;
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 1.5rem;
  margin-top: clamp(3rem, 6vw, 4.5rem);
}
.action-card {
  display: flex;
  gap: 1.25rem;
  align-items: flex-start;
  padding: 1.75rem 2rem;
}
.action-card h2 { font-size: 1.35rem; font-weight: 750; }
.action-card p { color: var(--ink-soft); margin: .45rem 0 1rem; }
.action-card--amber { background: var(--amber); border-color: var(--amber); }
.action-card--amber p { color: #2B2B2B; }
.action-card--amber .icon-circle { background: var(--black); color: var(--amber); }
.action-card--amber::after { background: var(--black); }
.action-card--amber:hover,
.action-card--amber:focus-within { border-color: var(--black); }
.action-card--amber:hover .icon-circle,
.action-card--amber:focus-within .icon-circle { background: var(--white); color: var(--black); }

/* Hero composition */
.hero-visual {
  position: relative;
  padding: 2.5rem 1.5rem 3.5rem 2rem;
}

.ledger-sheet {
  position: relative;
  background: var(--white);
  color: var(--ink);
  border-radius: var(--r-md);
  padding: 1.5rem 1.5rem 1.25rem;
  box-shadow: 0 30px 80px -20px rgba(245, 166, 35, .18), 0 20px 50px -10px rgba(0, 0, 0, .6);
  font-variant-numeric: tabular-nums;
}
.ledger-sheet::before { /* amber margin rule, like ledger paper */
  content: "";
  position: absolute;
  top: 0; bottom: 0; left: 4.1rem;
  width: 1px;
  background: rgba(245, 166, 35, .55);
}

.ledger-head {
  display: flex;
  justify-content: space-between;
  align-items: baseline;
  padding-bottom: .9rem;
  border-bottom: 2px solid var(--black);
}
.ledger-title { font-family: var(--font-display); font-stretch: 112%; font-weight: 750; font-size: 1.1rem; }
.ledger-period { font-size: .85rem; color: var(--ink-soft); }

.ledger-row {
  display: grid;
  grid-template-columns: 2.6rem 1fr 5.2rem 5.2rem;
  gap: .5rem;
  padding: .55rem 0;
  border-bottom: 1px solid var(--line);
  font-size: .85rem;
}
.ledger-row span:nth-child(n+3) { text-align: right; }
.ledger-row span:first-child { color: var(--ink-soft); }
.ledger-cols { font-size: .75rem; color: var(--ink-soft); font-weight: 600; }

.ledger-foot {
  display: flex;
  justify-content: flex-end;
  align-items: center;
  gap: .4rem;
  padding-top: .9rem;
  font-weight: 600;
  font-size: .85rem;
}
.ledger-foot .tick { stroke: var(--amber-ink); }

.float-card {
  position: absolute;
  background: var(--white);
  color: var(--ink);
  border-radius: var(--r-md);
  box-shadow: var(--shadow-lift);
}

.float-gst {
  top: 0;
  right: 0;
  display: flex;
  align-items: center;
  gap: .75rem;
  padding: .85rem 1.1rem .85rem .85rem;
  border-left: 4px solid var(--amber);
}
.float-gst strong { display: block; font-size: .9rem; }
.float-gst small { display: block; font-size: .78rem; color: var(--ink-soft); }
.float-icon {
  display: grid;
  place-items: center;
  width: 2.25rem; height: 2.25rem;
  border-radius: 50%;
  background: var(--black);
}

.float-chart {
  left: 0;
  bottom: 0;
  width: 13.5rem;
  padding: 1rem 1.1rem;
  background: var(--amber);
  color: var(--black);
}
.float-chart strong { font-size: .85rem; }
.bars {
  display: flex;
  align-items: flex-end;
  gap: .45rem;
  height: 4.5rem;
  margin-top: .7rem;
  border-bottom: 2px solid var(--black);
}
.bars i { flex: 1; height: var(--h); background: var(--black); border-radius: 2px 2px 0 0; }

/* Introduction */
.intro-grid {
  display: grid;
  grid-template-columns: 1.1fr 1fr;
  gap: clamp(2rem, 6vw, 6rem);
  align-items: start;
}
.display-title {
  font-size: clamp(2.1rem, 4.4vw, 3.4rem);
  font-weight: 800;
  line-height: 1.04;
  letter-spacing: -0.03em;
  max-width: 13ch;
}
.intro-body p { color: var(--ink-soft); font-size: 1.125rem; }
.intro-body p:last-child { color: var(--ink); font-weight: 500; margin-bottom: 0; }

.intro-pillars {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  margin-top: clamp(3rem, 6vw, 4.5rem);
  border-top: 2px solid var(--black);
}
.intro-pillars li {
  padding: 1.5rem 1.5rem 0 0;
  display: flex;
  flex-direction: column;
  gap: .25rem;
}
.intro-pillars li + li { padding-left: 1.5rem; border-left: 1px solid var(--line); }
.intro-pillars strong { font-family: var(--font-display); font-stretch: 112%; font-size: 1.15rem; }
.intro-pillars span { color: var(--ink-soft); font-size: .95rem; }

/* ---------- 5. Services ---------- */
.services { background: var(--mist); }

/* CSS-only filter */
.filter-input { position: absolute; opacity: 0; pointer-events: none; }
.filter-bar {
  display: flex;
  flex-wrap: wrap;
  gap: .6rem;
  margin-bottom: 2rem;
}
.filter-bar label {
  padding: .6rem 1.2rem;
  border: 1px solid var(--line);
  border-radius: 999px;
  background: var(--white);
  font-size: .925rem;
  font-weight: 600;
  white-space: nowrap;
  cursor: pointer;
  transition: background-color .2s var(--ease), color .2s var(--ease), border-color .2s var(--ease);
}
.filter-bar label:hover { border-color: var(--black); }
#f-all:checked ~ .filter-bar label[for="f-all"],
#f-book:checked ~ .filter-bar label[for="f-book"],
#f-tax:checked ~ .filter-bar label[for="f-tax"],
#f-mgmt:checked ~ .filter-bar label[for="f-mgmt"] {
  background: var(--black);
  border-color: var(--black);
  color: var(--white);
}
#f-all:focus-visible ~ .filter-bar label[for="f-all"],
#f-book:focus-visible ~ .filter-bar label[for="f-book"],
#f-tax:focus-visible ~ .filter-bar label[for="f-tax"],
#f-mgmt:focus-visible ~ .filter-bar label[for="f-mgmt"] {
  outline: 3px solid var(--amber);
  outline-offset: 3px;
}
#f-book:checked ~ .svc-grid .svc-card:not([data-cat="book"]),
#f-tax:checked  ~ .svc-grid .svc-card:not([data-cat="tax"]),
#f-mgmt:checked ~ .svc-grid .svc-card:not([data-cat="mgmt"]) { display: none; }

.svc-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 1.25rem;
}
.svc-card { display: flex; flex-direction: column; }
.svc-card .icon-circle { margin-bottom: 1.25rem; }
.svc-tag { font-size: .825rem; font-weight: 600; color: var(--amber-ink); margin-bottom: .3rem; }
.svc-card h3 { font-size: 1.15rem; margin-bottom: .55rem; }
.svc-card > p:not(.svc-tag) { color: var(--ink-soft); font-size: .95rem; margin-bottom: 1.35rem; }
.svc-card .arrow-link { margin-top: auto; }

/* ---------- 6. GST & taxation feature ---------- */
.gst-feature { position: relative; overflow: hidden; }
.gst-feature::after { /* black block anchoring the visual on wide screens */
  content: "";
  position: absolute;
  top: 0; bottom: 0; right: 0;
  width: 38%;
  background: var(--black);
  z-index: -1;
}

.gst-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: center;
}
.gst-copy > p { color: var(--ink-soft); font-size: 1.125rem; max-width: 30rem; margin-top: 1.25rem; }

.gst-list {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: .75rem;
  margin: 2rem 0 2.5rem;
}
.gst-list li {
  display: flex;
  align-items: center;
  gap: .7rem;
  padding: .85rem 1rem;
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--r-md);
  font-weight: 600;
  font-size: .95rem;
  transition: border-color .25s var(--ease), transform .25s var(--ease);
}
.gst-list li:hover { border-color: var(--amber); transform: translateX(4px); }
.gst-list li::before {
  content: "";
  flex: none;
  width: 1.4rem;
  height: 1.4rem;
  border-radius: 50%;
  background: var(--amber) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23000' stroke-width='3.2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 12.5l4.5 4.5L19 7'/%3E%3C/svg%3E") center / 62% no-repeat;
}

.gst-visual { position: relative; padding: 2rem 0 2rem 1rem; }

.return-doc {
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--r-md);
  padding: 1.75rem;
  box-shadow: var(--shadow-lift);
  font-variant-numeric: tabular-nums;
}
.return-top {
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 1rem;
  padding-bottom: 1rem;
  border-bottom: 2px solid var(--black);
}
.return-label { font-family: var(--font-display); font-stretch: 112%; font-weight: 750; font-size: 1.1rem; }
.return-badge {
  padding: .3rem .65rem;
  border-radius: var(--r-sm);
  background: #FFF3DD;
  color: var(--amber-ink);
  font-size: .8rem;
  font-weight: 600;
  white-space: nowrap;
}

.return-lines { margin: 0; }
.return-lines div {
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  padding: .75rem 0;
  border-bottom: 1px solid var(--line);
  font-size: .95rem;
}
.return-lines dt { color: var(--ink-soft); }
.return-lines dd { margin: 0; font-weight: 600; }
.return-lines .total { border-bottom: 0; padding-top: 1rem; }
.return-lines .total dt { color: var(--black); font-weight: 700; }
.return-lines .total dd { font-size: 1.15rem; font-weight: 750; }

.return-steps {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: .4rem;
  margin-top: 1.25rem;
  font-size: .8rem;
  font-weight: 600;
}
.return-steps span { padding-top: .6rem; border-top: 4px solid var(--line); color: var(--ink-soft); }
.return-steps .done { border-top-color: var(--black); color: var(--black); }
.return-steps .now { border-top-color: var(--amber); color: var(--amber-ink); }

.stamp {
  position: absolute;
  right: -.5rem;
  bottom: .5rem;
  padding: .5rem 1rem;
  border: 3px solid var(--amber);
  border-radius: var(--r-sm);
  color: var(--amber);
  background: var(--black);
  font-family: var(--font-display);
  font-stretch: 125%;
  font-weight: 800;
  font-size: 1.05rem;
  transform: rotate(-8deg);
}

/* ---------- 7. Why choose us ---------- */
.why { background: var(--white); border-top: 1px solid var(--line); }
.why-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 1.25rem;
}
.why-card .icon-circle { margin-bottom: 1.25rem; }
.why-card h3 { margin-bottom: .55rem; }
.why-card p { color: var(--ink-soft); margin: 0; font-size: 1rem; }

/* ---------- 8. How we work ---------- */
.process { background: var(--black); color: var(--white); }

.timeline {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 1.75rem;
}
.step-card {
  background: rgba(255, 255, 255, .04);
  border-color: var(--line-dark);
}
/* dashed connector between cards, at icon height */
.step-card:not(:last-child) > .step-top::after {
  content: "";
  position: absolute;
  top: 3.35rem;
  right: calc(-1.75rem - 1px);
  width: 1.75rem;
  border-top: 2px dashed var(--amber);
  opacity: .8;
}
.step-top { display: flex; align-items: center; justify-content: space-between; margin-bottom: 1.5rem; }
.step-card .icon-circle { background: rgba(245, 166, 35, .14); color: var(--amber); }
.step-num {
  font-family: var(--font-display);
  font-stretch: 125%;
  font-weight: 800;
  font-size: 2.25rem;
  line-height: 1;
  color: rgba(255, 255, 255, .14);
  transition: color .3s var(--ease);
}
.step-card:hover .step-num { color: var(--amber); }
.step-card h3 { color: var(--white); font-size: 1.4rem; margin-bottom: .5rem; }
.step-card p { color: var(--muted-on-dark); margin: 0; font-size: 1rem; }
.step-card:hover { box-shadow: 0 24px 48px -18px rgba(245, 166, 35, .28); }

/* ---------- 9. About & benefits ---------- */
.about-grid {
  display: grid;
  grid-template-columns: 1.25fr 1fr;
  gap: clamp(2.5rem, 6vw, 5.5rem);
  align-items: center;
}
.about-copy h2 { max-width: 16ch; margin-bottom: 1.5rem; }
.about-copy p { color: var(--ink-soft); max-width: 36rem; }
.about-copy .btn { margin-top: 1rem; }

.about-panel {
  padding: 2.25rem;
  background: var(--mist);
  border-left: 4px solid var(--amber);
  border-radius: 0 var(--r-md) var(--r-md) 0;
}
.about-panel h3 { margin-bottom: 1.25rem; }
.about-panel li {
  display: flex;
  flex-direction: column;
  padding: 1rem 0;
  border-top: 1px solid var(--line);
}
.about-panel strong { font-weight: 600; }
.about-panel span { color: var(--ink-soft); font-size: .95rem; }

.benefits { background: var(--mist); }

.benefit-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 1.25rem;
}
.benefit { padding: 2rem; }
/* statistic-style display word in place of invented numbers */
.benefit-word {
  font-family: var(--font-display);
  font-stretch: 125%;
  font-weight: 800;
  font-size: clamp(2.2rem, 3.6vw, 2.9rem);
  line-height: 1;
  letter-spacing: -0.035em;
  color: var(--black);
  margin-bottom: 1.25rem;
  padding-bottom: 1.25rem;
  border-bottom: 1px solid var(--line);
}
.benefit h3 { font-size: 1.1rem; margin-bottom: .4rem; }
.benefit p:last-child { color: var(--ink-soft); font-size: .975rem; margin: 0; }

/* ---------- 10. CTA band ---------- */
.cta-band {
  background: var(--amber);
  color: var(--black);
  padding-block: clamp(3.5rem, 7vw, 5rem);
}
.cta-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
}
.cta-band h2 {
  font-size: clamp(1.9rem, 3.8vw, 3rem);
  font-weight: 800;
  letter-spacing: -0.03em;
  max-width: 18ch;
}
.cta-band p { margin: .75rem 0 0; font-size: 1.125rem; max-width: 36rem; }
.cta-band .btn { flex: none; }

/* ---------- 11. FAQ ---------- */
.faq-grid {
  display: grid;
  grid-template-columns: 1fr 1.6fr;
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: start;
}
.faq-intro { position: sticky; top: calc(var(--header-h) + 2rem); }
.faq-intro p { color: var(--ink-soft); margin-top: 1.25rem; }
.faq-intro a { color: var(--black); font-weight: 600; text-decoration-color: var(--amber); text-decoration-thickness: 2px; text-underline-offset: 3px; }

.faq-list { display: grid; gap: .75rem; }
.faq-list details {
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--r-lg);
  transition: border-color .25s var(--ease), box-shadow .25s var(--ease);
}
.faq-list details:hover { border-color: #C9C9C4; }
.faq-list details[open] { border-color: var(--amber); box-shadow: var(--shadow-soft); }
.faq-list summary {
  position: relative;
  display: block;
  padding: 1.2rem 3.5rem 1.2rem 3.25rem;
  font-family: var(--font-display);
  font-stretch: 108%;
  font-weight: 650;
  font-size: 1.05rem;
  line-height: 1.4;
  cursor: pointer;
  list-style: none;
  border-radius: var(--r-lg);
}
.faq-list summary::-webkit-details-marker { display: none; }
.faq-list summary::before {
  content: "Q.";
  position: absolute;
  left: 1.25rem;
  top: 1.2rem;
  color: var(--amber-ink);
  font-weight: 800;
}
.faq-list summary::after { /* plus / minus */
  content: "";
  position: absolute;
  right: 1.25rem;
  top: 50%;
  width: 1.75rem; height: 1.75rem;
  margin-top: -.875rem;
  border-radius: 50%;
  background:
    linear-gradient(var(--black), var(--black)) center / 11px 2px no-repeat,
    linear-gradient(var(--black), var(--black)) center / 2px 11px no-repeat,
    var(--amber-tint);
  transition: transform .3s var(--ease), background-color .3s var(--ease);
}
.faq-list details[open] summary::after {
  transform: rotate(180deg);
  background:
    linear-gradient(var(--black), var(--black)) center / 11px 2px no-repeat,
    var(--amber);
}
.faq-list summary:hover { color: var(--amber-ink); }
.faq-list details p { color: var(--ink-soft); padding: 0 1.5rem 1.4rem 3.25rem; margin: 0; max-width: 64ch; }
@media (prefers-reduced-motion: no-preference) {
  .faq-list details[open] p { animation: rise .35s var(--ease) both; }
}

/* ---------- 12. Contact ---------- */
.contact { background: var(--mist); }

.contact-grid {
  display: grid;
  grid-template-columns: 1fr 1.25fr;
  border-radius: var(--r-md);
  overflow: hidden;
  box-shadow: var(--shadow-soft);
}

.contact-info {
  padding: clamp(2rem, 4.5vw, 3.5rem);
  background: var(--black);
  color: #E6E6E6;
}
.contact-info h2 { color: var(--white); }
.contact-info > p { color: var(--muted-on-dark); margin: 1rem 0 2.25rem; }

.contact-methods { font-style: normal; margin-bottom: 2.25rem; }
.contact-method {
  display: flex;
  gap: 1rem;
  padding: 1.25rem 0;
  border-top: 1px solid var(--line-dark);
}
.contact-method svg {
  width: 1.5rem; height: 1.5rem;
  flex: none;
  fill: none;
  stroke: var(--amber);
  stroke-width: 1.8;
  stroke-linecap: round;
  stroke-linejoin: round;
  margin-top: .2rem;
}
.contact-method div { display: flex; flex-direction: column; }
.method-label { font-size: .85rem; color: var(--muted-on-dark); }
.contact-method a {
  color: var(--white);
  font-size: 1.1rem;
  font-weight: 600;
  text-decoration: none;
  word-break: break-word;
}
.contact-method a:hover { color: var(--amber); }

.contact-form {
  padding: clamp(2rem, 4.5vw, 3.5rem);
  background: var(--white);
}
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 1.25rem; }
.field { display: flex; flex-direction: column; margin-bottom: 1.25rem; }
.field label { font-size: .9rem; font-weight: 600; margin-bottom: .45rem; }
.optional { font-weight: 400; color: var(--ink-soft); }

.field input,
.field select,
.field textarea {
  width: 100%;
  padding: .8rem .9rem;
  border: 1px solid #C9C9C4;
  border-radius: var(--r-sm);
  background: var(--white);
  color: var(--ink);
  font: inherit;
  font-size: 1rem;
  transition: border-color .2s var(--ease), box-shadow .2s var(--ease);
}
.field textarea { resize: vertical; min-height: 8rem; }
.field select {
  appearance: none;
  -webkit-appearance: none;
  background-image: linear-gradient(45deg, transparent 50%, var(--ink) 50%), linear-gradient(135deg, var(--ink) 50%, transparent 50%);
  background-position: calc(100% - 20px) 55%, calc(100% - 15px) 55%;
  background-size: 5px 5px;
  background-repeat: no-repeat;
  padding-right: 2.5rem;
}
.field input:focus,
.field select:focus,
.field textarea:focus {
  outline: none;
  border-color: var(--black);
  box-shadow: 0 0 0 3px rgba(245, 166, 35, .45);
}

/* ---------- 13. Footer ---------- */
.site-footer {
  background: var(--black);
  color: var(--muted-on-dark);
  padding-top: clamp(3.5rem, 7vw, 5rem);
  font-size: .95rem;
}
.footer-grid {
  display: grid;
  grid-template-columns: 1.5fr 1fr 1.2fr 1fr 1.3fr;
  gap: 2.5rem;
  padding-bottom: 3rem;
}
.footer-brand img { height: 72px; width: auto; margin-bottom: 1.25rem; }
.footer-brand p { max-width: 22rem; }

.footer-col h2 {
  color: var(--white);
  font-size: 1rem;
  font-weight: 700;
  margin-bottom: 1.1rem;
  letter-spacing: 0;
}
.footer-col li { margin-bottom: .6rem; }
.site-footer a { color: var(--muted-on-dark); text-decoration: none; transition: color .2s var(--ease); }
.site-footer a:hover { color: var(--amber); }

.social { display: flex; gap: .6rem; margin-top: 1.5rem; }
.social a {
  display: grid;
  place-items: center;
  width: 2.5rem; height: 2.5rem;
  border: 1px solid var(--line-dark);
  border-radius: 50%;
  transition: border-color .2s var(--ease), background-color .2s var(--ease);
}
.social svg {
  width: 1.1rem; height: 1.1rem;
  fill: none;
  stroke: currentColor;
  stroke-width: 1.8;
  stroke-linecap: round;
  stroke-linejoin: round;
}
.social .dot { fill: currentColor; }
.social a:hover { border-color: var(--amber); background: var(--amber); color: var(--black); }

.footer-bottom { font-size: .85rem; }
.footer-bottom p { margin: 0; padding-block: 1.5rem; border-top: 1px solid var(--line-dark); }

/* ==========================================================================
   15. Multi-page components (navigation dropdowns, inner pages, guides)
   ========================================================================== */

/* ---- Nav dropdowns (CSS-only: hover or keyboard focus) ---- */
.main-nav ul a[aria-current="page"],
.main-nav .dd-trigger.is-active { color: var(--amber); }
.has-dd { position: relative; }
.dd-trigger { display: inline-flex; align-items: center; gap: .25rem; }
.chev { width: .9rem; height: .9rem; fill: none; stroke: currentColor; stroke-width: 2.2; stroke-linecap: round; stroke-linejoin: round; transition: transform .25s var(--ease); }
.has-dd:hover .chev, .has-dd:focus-within .chev { transform: rotate(180deg); }
.dd {
  position: absolute;
  top: calc(100% + 1rem);
  left: -1.25rem;
  width: 22rem;
  padding: .6rem;
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--r-lg);
  box-shadow: var(--shadow-lift);
  visibility: hidden;
  opacity: 0;
  transform: translateY(8px);
  transition: opacity .2s var(--ease), transform .2s var(--ease), visibility 0s .2s;
}
.dd::before { content: ""; position: absolute; left: 0; right: 0; top: -1.1rem; height: 1.1rem; } /* hover bridge */
.has-dd:hover .dd, .has-dd:focus-within .dd {
  visibility: visible; opacity: 1; transform: none;
  transition: opacity .2s var(--ease), transform .2s var(--ease);
}
.main-nav .dd ul { display: block; }
.main-nav .dd a {
  display: flex; align-items: center; gap: .8rem;
  padding: .6rem .65rem;
  border-radius: var(--r-md);
  color: var(--ink);
}
.main-nav .dd a::after { display: none; }
.main-nav .dd a:hover, .main-nav .dd a[aria-current="page"] { background: var(--mist); color: var(--black); }
.dd strong { display: block; font-size: .92rem; font-weight: 600; line-height: 1.3; }
.dd small { display: block; font-size: .8rem; color: var(--ink-soft); line-height: 1.35; }
.dd-icon {
  display: inline-grid; place-items: center; flex: none;
  width: 2.25rem; height: 2.25rem; border-radius: 50%;
  background: var(--amber-tint); color: var(--amber-ink);
  transition: background-color .2s var(--ease), color .2s var(--ease);
}
.dd-icon svg { width: 1.1rem; height: 1.1rem; fill: none; stroke: currentColor; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
.main-nav .dd a:hover .dd-icon { background: var(--amber); color: var(--black); }
.main-nav .dd .dd-all {
  display: flex; justify-content: space-between;
  margin-top: .35rem; padding: .75rem .65rem .4rem;
  border-top: 1px solid var(--line); border-radius: 0;
  font-weight: 600; font-size: .9rem;
}
.main-nav .dd .dd-all:hover { background: transparent; color: var(--amber-ink); }
.main-nav .dd .dd-all:hover .arr { transform: translateX(4px); }
.main-nav ul { gap: 1.5rem; }
.main-nav > ul { align-items: center; }
.main-nav > ul > li > a { display: inline-flex; align-items: center; gap: .25rem; }

/* ---- Buttons ---- */
.btn-ghost-dark { border-color: var(--black); color: var(--black); }
.btn-ghost-dark:hover { background: var(--black); color: var(--white); }

/* ---- Inner page hero ---- */
.page-hero {
  position: relative;
  isolation: isolate;
  overflow: hidden;
  padding-block: clamp(3rem, 7vw, 5rem);
  background: var(--black);
  color: var(--white);
}
.page-hero::before {
  content: ""; position: absolute; inset: 0; z-index: -2;
  background: var(--black) url("https://images.unsplash.com/photo-1772588627527-db42040f3a8b?auto=format&fit=crop&w=1800&q=65") 70% center / cover no-repeat;
}
.page-hero::after {
  content: ""; position: absolute; inset: 0; z-index: -1;
  background: linear-gradient(90deg, rgba(0,0,0,.95) 0%, rgba(0,0,0,.88) 55%, rgba(0,0,0,.7) 100%);
}
.page-hero h1 {
  color: var(--white);
  font-size: clamp(2.2rem, 4.6vw, 3.6rem);
  font-weight: 800;
  line-height: 1.05;
  letter-spacing: -0.03em;
  max-width: 20ch;
  margin-top: 1.25rem;
}
.page-lead { max-width: 44rem; margin-top: 1.25rem; color: #CFCFCF; font-size: clamp(1.05rem, 1.4vw, 1.2rem); }
.page-meta { display: inline-flex; align-items: center; gap: .6rem; color: var(--muted-on-dark); font-size: .9rem; margin: .5rem 0 0; }
.page-meta .dd-icon { width: 1.9rem; height: 1.9rem; background: rgba(245,166,35,.14); color: var(--amber); }
.page-hero .hero-actions { margin-top: 1.75rem; }

.breadcrumb ol { display: flex; flex-wrap: wrap; gap: .4rem; font-size: .88rem; color: var(--muted-on-dark); }
.breadcrumb li + li::before { content: "/"; margin-right: .4rem; color: #666; }
.breadcrumb a { color: #E6E6E6; text-decoration: none; }
.breadcrumb a:hover { color: var(--amber); }
.breadcrumb [aria-current] { color: var(--amber); }

/* ---- Page layout: content + sticky aside ---- */
.page-layout { display: grid; grid-template-columns: minmax(0, 1fr) 20rem; gap: clamp(2rem, 5vw, 4rem); align-items: start; }
.page-aside { position: sticky; top: calc(var(--header-h) + 1.5rem); display: grid; gap: 1.25rem; }
.aside-card { padding: 1.5rem; border: 1px solid var(--line); border-radius: var(--r-lg); background: var(--white); }
.aside-card h2 { font-size: 1.1rem; margin-bottom: .9rem; }
.aside-card--dark { background: var(--black); border-color: var(--black); color: #CFCFCF; }
.aside-card--dark h2 { color: var(--white); font-size: 1.25rem; }
.aside-card--dark p { font-size: .95rem; }
.aside-contact { margin-top: 1.25rem; display: grid; gap: .5rem; }
.aside-contact a { display: flex; align-items: center; gap: .65rem; color: var(--white); text-decoration: none; font-weight: 600; }
.aside-contact a:hover { color: var(--amber); }
.aside-contact .dd-icon { width: 2rem; height: 2rem; background: rgba(245,166,35,.14); color: var(--amber); }
.aside-guide {
  display: flex; justify-content: space-between; align-items: center;
  padding: .7rem 0; border-top: 1px solid var(--line);
  color: var(--black); font-weight: 600; font-size: .95rem; text-decoration: none;
}
.aside-guide .arr { width: 1rem; height: 1rem; fill: none; stroke: currentColor; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; transition: transform .25s var(--ease); }
.aside-guide:hover { color: var(--amber-ink); }
.aside-guide:hover .arr { transform: translateX(4px); }
.aside-links { display: grid; gap: .25rem; }
.aside-links a { display: flex; align-items: center; gap: .7rem; padding: .45rem .4rem; border-radius: var(--r-md); color: var(--ink); text-decoration: none; font-size: .95rem; font-weight: 500; transition: background-color .2s var(--ease); }
.aside-links a:hover { background: var(--mist); }
.aside-links a:hover .dd-icon { background: var(--amber); color: var(--black); }
.aside-links--row { grid-template-columns: repeat(auto-fill, minmax(14rem, 1fr)); gap: .5rem; }
.aside-links--row a { border: 1px solid var(--line); padding: .6rem .75rem; }

/* ---- Prose (long-form content) ---- */
.prose > h2, .prose .guide-section > h2 {
  font-size: clamp(1.5rem, 2.6vw, 2rem);
  margin: 3rem 0 1.1rem;
  padding-top: 1.5rem;
  border-top: 1px solid var(--line);
}
.prose > h2:first-child, .prose .guide-section:first-child > h2 { margin-top: 0; padding-top: 0; border-top: 0; }
.prose h3 { font-size: 1.15rem; margin: 1.75rem 0 .75rem; }
.prose p, .prose li { color: #333; max-width: 70ch; }
.prose ul:not([class]) { margin: 0 0 1.25rem; padding: 0; }
.prose ul:not([class]) li { position: relative; padding-left: 1.5rem; margin-bottom: .5rem; }
.prose ul:not([class]) li::before { content: ""; position: absolute; left: .2rem; top: .7em; width: .45rem; height: .45rem; border-radius: 50%; background: var(--amber); }
.prose a:not(.btn):not(.arrow-link):not(.aside-guide) { color: var(--black); font-weight: 600; text-decoration-color: var(--amber); text-decoration-thickness: 2px; text-underline-offset: 3px; }
.prose a:not(.btn):hover { color: var(--amber-ink); }
.prose .checklist li, .prose .tick-grid li, .prose .steps-v p { max-width: none; }
.page-main .mistake-grid { grid-template-columns: repeat(auto-fit, minmax(13rem, 1fr)); }
.guide-section { scroll-margin-top: calc(var(--header-h) + 1rem); }

/* Who-for mini cards */
.mini-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 1rem; margin-bottom: 1rem; }
.mini-card { padding: 1.35rem 1.4rem; }
.mini-card h3 { margin: 0 0 .4rem; font-size: 1.05rem; }
.mini-card p { margin: 0; font-size: .95rem; color: var(--ink-soft); }

/* What's included */
.tick-grid { display: grid; grid-template-columns: 1fr 1fr; gap: .75rem; }
.tick-grid li {
  display: flex; align-items: center; gap: .7rem;
  padding: .85rem 1rem;
  background: var(--mist);
  border-radius: var(--r-md);
  font-weight: 600; font-size: .95rem;
  transition: background-color .2s var(--ease), transform .2s var(--ease);
}
.tick-grid li:hover { background: var(--amber-tint); transform: translateX(4px); }
.tick-grid li::before, .checklist li::before {
  content: ""; flex: none;
  width: 1.4rem; height: 1.4rem; border-radius: 50%;
  background: var(--amber) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23000' stroke-width='3.2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 12.5l4.5 4.5L19 7'/%3E%3C/svg%3E") center / 62% no-repeat;
}

/* Documents checklist */
.doc-card { padding: 1.5rem 1.75rem; border: 1px dashed #CFCFC9; border-radius: var(--r-lg); background: var(--white); }
.doc-note { color: var(--ink-soft); font-size: .95rem; }
.checklist { display: grid; gap: .1rem; }
.checklist li { display: flex; align-items: flex-start; gap: .75rem; padding: .6rem 0; border-bottom: 1px solid var(--line); font-size: .975rem; }
.checklist li:last-child { border-bottom: 0; }
.checklist li::before { border-radius: 4px; background-color: var(--white); border: 2px solid var(--amber); background-size: 0 0; transition: background-color .2s var(--ease), background-size .2s var(--ease); margin-top: .1rem; }
.checklist li:hover::before { background-color: var(--amber); background-size: 62%; }
.checklist--cols { grid-template-columns: 1fr 1fr; column-gap: 2rem; }
.checklist--cols li:nth-last-child(2) { border-bottom: 0; }

/* Vertical steps */
.steps-v { position: relative; display: grid; gap: 1.25rem; counter-reset: none; }
.steps-v::before { content: ""; position: absolute; left: 1.4rem; top: 1rem; bottom: 1rem; width: 2px; background: repeating-linear-gradient(to bottom, var(--amber) 0 6px, transparent 6px 12px); opacity: .7; }
.steps-v li { position: relative; display: grid; grid-template-columns: 2.8rem 1fr; gap: 1.25rem; align-items: start; }
.sv-num {
  position: relative; display: grid; place-items: center;
  width: 2.8rem; height: 2.8rem; border-radius: 50%;
  background: var(--black); color: var(--amber);
  font-family: var(--font-display); font-weight: 750; font-size: .95rem;
  transition: background-color .25s var(--ease), color .25s var(--ease);
}
.steps-v li:hover .sv-num { background: var(--amber); color: var(--black); }
.steps-v h3 { margin: .45rem 0 .3rem; }
.steps-v p { margin: 0; color: var(--ink-soft); }

/* Mistakes */
.mistake-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1rem; }
.mistake-card { padding: 1.4rem; }
.mistake-card .icon-circle { width: 2.6rem; height: 2.6rem; background: #FDECEA; color: #A12A1B; margin-bottom: 1rem; }
.mistake-card .icon-circle svg { width: 1.25rem; height: 1.25rem; }
.mistake-card:hover .icon-circle { background: #A12A1B; color: var(--white); }
.mistake-card h3 { margin: 0 0 .4rem; font-size: 1.02rem; }
.mistake-card p { margin: 0; font-size: .93rem; color: var(--ink-soft); }

/* Callouts */
.callout {
  display: flex; gap: 1rem; align-items: flex-start;
  margin: 1.5rem 0; padding: 1.15rem 1.35rem;
  border-radius: var(--r-md);
  border-left: 4px solid var(--amber);
  background: var(--amber-tint);
}
.callout .icon-circle { width: 2.4rem; height: 2.4rem; background: var(--white); }
.callout .icon-circle svg { width: 1.15rem; height: 1.15rem; }
.callout p { margin: 0; font-size: .97rem; }
.callout .callout-title { font-weight: 700; color: var(--black); margin-bottom: .2rem; }
.callout--important { background: #F1F1EF; border-left-color: var(--black); }
.callout--important .icon-circle { color: var(--black); }
.callout--deadline { background: #FDECEA; border-left-color: #A12A1B; }
.callout--deadline .icon-circle { color: #A12A1B; }

/* Tables */
.table-wrap { overflow-x: auto; margin: 1.25rem 0; border: 1px solid var(--line); border-radius: var(--r-md); background: var(--white); }
.data-table { width: 100%; border-collapse: collapse; font-size: .95rem; }
.data-table caption { text-align: left; padding: .8rem 1rem 0; font-size: .85rem; color: var(--ink-soft); }
.data-table th, .data-table td { padding: .8rem 1rem; text-align: left; vertical-align: top; border-bottom: 1px solid var(--line); }
.data-table thead th { background: var(--black); color: var(--white); font-weight: 600; font-size: .88rem; white-space: nowrap; }
.data-table tbody th { font-weight: 600; color: var(--black); }
.data-table tbody tr:last-child > * { border-bottom: 0; }
.data-table tbody tr { transition: background-color .15s var(--ease); }
.data-table tbody tr:hover { background: #FFF9EE; }

.disclaimer { margin-top: 2.5rem; padding: 1rem 1.25rem; border-radius: var(--r-md); background: var(--mist); font-size: .88rem; color: var(--ink-soft); max-width: none !important; }

/* Guide layout with sticky table of contents */
.guide-layout { display: grid; grid-template-columns: 16rem minmax(0, 1fr); gap: clamp(2rem, 5vw, 4.5rem); align-items: start; }
.toc { position: sticky; top: calc(var(--header-h) + 1.5rem); }
.toc-title { font-family: var(--font-display); font-weight: 700; font-size: 1rem; margin-bottom: .75rem; }
.toc ol { border-left: 2px solid var(--line); }
.toc a { display: block; margin-left: -2px; padding: .45rem 0 .45rem 1rem; border-left: 2px solid transparent; color: var(--ink-soft); text-decoration: none; font-size: .93rem; line-height: 1.4; transition: color .2s var(--ease), border-color .2s var(--ease); }
.toc a:hover { color: var(--black); border-left-color: var(--amber); }
.toc-cta { margin-top: 1.75rem; padding: 1.25rem; border-radius: var(--r-lg); background: var(--black); color: var(--white); }
.toc-cta p { font-weight: 600; margin-bottom: .75rem; }
.related { margin-top: 3rem; }
.related h2 { font-size: 1.3rem; margin-bottom: 1rem; }

/* Guide cards */
.guide-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1.25rem; }
.guide-grid--4 { grid-template-columns: repeat(4, 1fr); }
.guide-card { display: flex; flex-direction: column; }
.guide-card .icon-circle { margin-bottom: 1.25rem; }
.guide-card h2, .guide-card h3 { font-size: 1.15rem; margin-bottom: .5rem; }
.guide-card p { color: var(--ink-soft); font-size: .95rem; margin-bottom: 1.25rem; }
.guide-card .arrow-link { margin-top: auto; }
.section-head--split { display: flex; justify-content: space-between; align-items: flex-end; gap: 2rem; max-width: none; }
.section-head--split > div { max-width: 640px; }
.section--mist { background: var(--mist); }

/* ---- Due dates ---- */
.due-strip { padding-block: 3rem; background: var(--mist); border-bottom: 1px solid var(--line); }
.due-strip-head { display: flex; justify-content: space-between; align-items: center; gap: 1rem; flex-wrap: wrap; margin-bottom: 1.5rem; }
.due-strip-head h2 { font-size: clamp(1.4rem, 2.4vw, 1.8rem); }
.due-row { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1rem; }
.due-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1.25rem; }
.due-card { padding: 1.4rem 1.5rem; }
.due-date { font-family: var(--font-display); font-stretch: 125%; font-weight: 800; font-size: 2rem; line-height: 1; letter-spacing: -0.03em; color: var(--black); margin-bottom: .75rem; }
.due-card h3 { font-size: 1.05rem; margin: .6rem 0 .3rem; }
.due-card p:last-child { margin: 0; font-size: .92rem; color: var(--ink-soft); }
.due-tag { display: inline-block; padding: .2rem .55rem; border-radius: 999px; font-size: .75rem; font-weight: 700; line-height: 1.3; }
.due-tag--gst { background: var(--amber-tint); color: var(--amber-ink); }
.due-tag--tds { background: #EAEAEA; color: #222; }
.due-tag--it { background: var(--black); color: var(--amber); }
.legend { display: flex; gap: .5rem; margin-bottom: 1.25rem; }
.month-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1rem; }
.month-card { padding: 1.35rem 1.4rem; }
.month-card h3 { font-size: 1.15rem; padding-bottom: .75rem; margin-bottom: .5rem; border-bottom: 2px solid var(--black); }
.month-card li { display: grid; gap: .2rem; padding: .6rem 0; border-bottom: 1px solid var(--line); font-size: .92rem; }
.month-card li:last-child { border-bottom: 0; }
.month-card li .due-tag { justify-self: start; }
.month-card li strong { font-size: .95rem; }
.month-card li span:last-child { color: var(--ink-soft); }
.month-card .quiet span { color: #8A8A8A; font-style: italic; }

/* ---- CSS-only tabs (generic, up to 4 tabs) ---- */
.tab-input { position: absolute; opacity: 0; pointer-events: none; }
.tab-list { display: flex; flex-wrap: wrap; gap: .5rem; padding: .4rem; margin-bottom: 1.5rem; background: var(--mist); border-radius: 999px; width: fit-content; max-width: 100%; }
.tab-list label { padding: .65rem 1.3rem; border-radius: 999px; font-weight: 600; font-size: .95rem; cursor: pointer; white-space: nowrap; transition: background-color .2s var(--ease), color .2s var(--ease); }
.tab-list label:hover { background: var(--white); }
.tab-panel { display: none; }
.tab-input:nth-of-type(1):checked ~ .tab-panels > .tab-panel:nth-child(1),
.tab-input:nth-of-type(2):checked ~ .tab-panels > .tab-panel:nth-child(2),
.tab-input:nth-of-type(3):checked ~ .tab-panels > .tab-panel:nth-child(3),
.tab-input:nth-of-type(4):checked ~ .tab-panels > .tab-panel:nth-child(4) { display: block; animation: rise .4s var(--ease) both; }
.tab-input:nth-of-type(1):checked ~ .tab-list > label:nth-child(1),
.tab-input:nth-of-type(2):checked ~ .tab-list > label:nth-child(2),
.tab-input:nth-of-type(3):checked ~ .tab-list > label:nth-child(3),
.tab-input:nth-of-type(4):checked ~ .tab-list > label:nth-child(4) { background: var(--black); color: var(--white); }
.tab-input:nth-of-type(1):focus-visible ~ .tab-list > label:nth-child(1),
.tab-input:nth-of-type(2):focus-visible ~ .tab-list > label:nth-child(2),
.tab-input:nth-of-type(3):focus-visible ~ .tab-list > label:nth-child(3),
.tab-input:nth-of-type(4):focus-visible ~ .tab-list > label:nth-child(4) { outline: 3px solid var(--amber); outline-offset: 2px; }

/* Which service finder */
.finder { background: var(--white); border-top: 1px solid var(--line); }
.finder-panel { display: grid; grid-template-columns: 1fr 1fr; gap: 1.5rem; padding: clamp(1.5rem, 3vw, 2.5rem); border: 1px solid var(--line); border-radius: var(--r-lg); background: linear-gradient(135deg, var(--white) 55%, var(--amber-tint)); }
.finder-copy .icon-circle { margin-bottom: 1.25rem; background: var(--black); color: var(--amber); }
.finder-copy h3 { font-size: 1.4rem; margin-bottom: .75rem; }
.finder-copy p { color: var(--ink-soft); margin-bottom: 1.5rem; }
.rec-list { display: grid; gap: .75rem; align-content: start; }
.rec-link { display: flex; align-items: center; gap: .9rem; padding: 1rem 1.15rem; background: var(--white); border: 1px solid var(--line); border-radius: var(--r-md); color: var(--black); font-weight: 600; text-decoration: none; transition: border-color .2s var(--ease), transform .2s var(--ease), box-shadow .2s var(--ease); }
.rec-link > span:not(.dd-icon) { flex: 1; }
.rec-link .arr { width: 1.1rem; height: 1.1rem; fill: none; stroke: currentColor; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; transition: transform .25s var(--ease); }
.rec-link:hover { border-color: var(--amber); transform: translateX(4px); box-shadow: var(--shadow-soft); }
.rec-link:hover .arr { transform: translateX(4px); }
.rec-link:hover .dd-icon { background: var(--amber); color: var(--black); }

/* Regime comparison */
.regime { background: var(--mist); }
.regime-grid { display: grid; grid-template-columns: .8fr 1.2fr; gap: clamp(2rem, 5vw, 4rem); align-items: start; }
.regime-copy > p { color: var(--ink-soft); margin: 1.1rem 0; }
.slab-card { margin-top: 1.75rem; }
.slab-title { font-weight: 700; margin-bottom: -.5rem; }
.slab-card .data-table td:last-child { font-weight: 700; }
.compare .data-table tbody td:nth-child(2) { background: #FFF9EE; font-weight: 600; }
.compare .data-table thead th:nth-child(2) { background: var(--amber); color: var(--black); }
.table-note { font-size: .85rem; color: var(--ink-soft); }

/* Documents tabs */
.docs { background: var(--white); border-top: 1px solid var(--line); }
.docs-panel { padding: clamp(1.5rem, 3vw, 2.25rem); border: 1px solid var(--line); border-radius: var(--r-lg); }
.docs-panel .arrow-link { margin-top: 1.25rem; }
.guides-row { background: var(--white); }

/* About page: service area cards */
.area-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1.25rem; }
.area-card { display: flex; flex-direction: column; }
.area-card .icon-circle { margin-bottom: 1.25rem; }
.area-card h3 { font-size: 1.3rem; margin-bottom: .55rem; }
.area-card > p { color: var(--ink-soft); margin-bottom: 1.25rem; }
.area-links { margin-top: auto; border-top: 1px solid var(--line); }
.area-links a { display: flex; justify-content: space-between; align-items: center; padding: .7rem 0; border-bottom: 1px solid var(--line); color: var(--black); font-weight: 600; font-size: .95rem; text-decoration: none; }
.area-links li:last-child a { border-bottom: 0; }
.area-links .arr { width: 1rem; height: 1rem; fill: none; stroke: currentColor; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; transition: transform .25s var(--ease); }
.area-links a:hover { color: var(--amber-ink); }
.area-links a:hover .arr { transform: translateX(4px); }
.about-panel a { color: var(--black); text-decoration-color: var(--amber); text-underline-offset: 3px; }

/* Glossary */
.letter-nav { display: flex; flex-wrap: wrap; gap: .4rem; margin-bottom: 2.5rem; position: sticky; top: calc(var(--header-h) + .5rem); z-index: 5; padding: .6rem; background: rgba(255,255,255,.92); backdrop-filter: blur(6px); border: 1px solid var(--line); border-radius: 999px; width: fit-content; max-width: 100%; }
.letter-nav a { display: grid; place-items: center; width: 2.3rem; height: 2.3rem; border-radius: 50%; font-weight: 700; color: var(--black); text-decoration: none; transition: background-color .2s var(--ease); }
.letter-nav a:hover { background: var(--amber); }
.term-group { display: grid; grid-template-columns: 4rem 1fr; gap: 1.5rem; padding: 1.5rem 0; border-top: 1px solid var(--line); scroll-margin-top: calc(var(--header-h) + 5rem); }
.term-letter { font-size: 2.5rem; font-stretch: 125%; color: var(--amber-ink); }
.term-list { display: grid; grid-template-columns: 1fr 1fr; gap: 1rem; margin: 0; }
.term { padding: 1.25rem 1.4rem; }
.term dt { font-family: var(--font-display); font-weight: 700; font-size: 1.05rem; margin-bottom: .35rem; }
.term dd { margin: 0; color: var(--ink-soft); font-size: .95rem; }

/* ---------- 14a. Page-load moment (hero only) ---------- */
@media (prefers-reduced-motion: no-preference) {
  .hero-copy > * { animation: rise .7s var(--ease) both; }
  .hero-copy > :nth-child(2) { animation-delay: .08s; }
  .hero-copy > :nth-child(3) { animation-delay: .16s; }
  .hero-copy > :nth-child(4) { animation-delay: .24s; }
  .hero-copy > :nth-child(5) { animation-delay: .32s; }
  .ledger-sheet { animation: rise .9s .2s var(--ease) both; }
  .float-gst   { animation: rise .7s .6s var(--ease) both; }
  .float-chart { animation: rise .7s .75s var(--ease) both; }
  .bars i { animation: grow .8s .95s var(--ease) both; transform-origin: bottom; }
  .hero-cards .action-card { animation: rise .7s .45s var(--ease) both; }
  .hero-cards .action-card + .action-card { animation-delay: .55s; }
}

/* Scroll-driven reveal (CSS only). Supported in Chromium browsers;
   other browsers simply show the content without the animation.
   Uses the "translate" property so it doesn't block the hover "transform". */
@supports (animation-timeline: view()) {
  @media (prefers-reduced-motion: no-preference) {
    .section-head,
    .intro-pillars li,
    .svc-card,
    .gst-list li,
    .return-doc,
    .why-card,
    .step-card,
    .about-panel,
    .benefit,
    .faq-list details,
    .contact-grid,
    .due-card,
    .guide-card,
    .mini-card,
    .mistake-card,
    .month-card,
    .term,
    .area-card,
    .data-table tbody tr,
    .steps-v li {
      animation: reveal linear both;
      animation-timeline: view();
      animation-range: entry 0% entry 90%;
    }
    .svc-grid > :nth-child(3n+2),
    .why-grid > :nth-child(3n+2),
    .benefit-grid > :nth-child(3n+2),
    .timeline > :nth-child(2) { animation-range: entry 8% entry 98%; }
    .svc-grid > :nth-child(3n),
    .why-grid > :nth-child(3n),
    .benefit-grid > :nth-child(3n),
    .timeline > :nth-child(3) { animation-range: entry 16% cover 30%; }
    .timeline > :nth-child(4) { animation-range: entry 24% cover 34%; }
  }
}
@keyframes reveal { from { opacity: 0; translate: 0 36px; } to { opacity: 1; translate: 0 0; } }
@keyframes rise { from { opacity: 0; transform: translateY(14px); } to { opacity: 1; transform: none; } }
@keyframes grow { from { transform: scaleY(0); } to { transform: scaleY(1); } }

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition-duration: .01ms !important; animation-duration: .01ms !important; }
}

/* ---------- 14b. Responsive ---------- */

/* Laptop / small desktop */
@media (max-width: 1100px) {
  .main-nav { gap: 1.25rem; }
  .main-nav ul { gap: 1.1rem; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
}

/* Collapse navigation */
@media (max-width: 1080px) {
  :root { --header-h: 68px; }
  .brand img { height: 56px; }

  .nav-toggle { pointer-events: auto; cursor: pointer; z-index: 2; }
  .nav-toggle-label {
    display: flex;
    flex-direction: column;
    justify-content: center;
    gap: 5px;
    width: 44px; height: 44px;
    padding: 10px;
    border: 1px solid var(--line-dark);
    border-radius: var(--r-sm);
    cursor: pointer;
  }
  .nav-toggle-label span {
    display: block;
    height: 2px;
    background: var(--white);
    transition: transform .25s var(--ease), opacity .2s var(--ease);
  }
  .nav-toggle:focus-visible + .nav-toggle-label { outline: 3px solid var(--amber); outline-offset: 3px; }
  .nav-toggle:checked + .nav-toggle-label span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
  .nav-toggle:checked + .nav-toggle-label span:nth-child(2) { opacity: 0; }
  .nav-toggle:checked + .nav-toggle-label span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

  .main-nav {
    position: absolute;
    top: 100%;
    left: 0; right: 0;
    flex-direction: column;
    align-items: stretch;
    gap: 0;
    padding: .5rem var(--gutter) 1.5rem;
    background: var(--black);
    border-bottom: 1px solid var(--line-dark);
    visibility: hidden;
    opacity: 0;
    transform: translateY(-8px);
    transition: opacity .2s var(--ease), transform .2s var(--ease), visibility 0s .2s;
  }
  .nav-toggle:checked ~ .main-nav {
    visibility: visible;
    opacity: 1;
    transform: none;
    transition: opacity .2s var(--ease), transform .2s var(--ease);
  }
  .main-nav ul { flex-direction: column; gap: 0; }
  .main-nav ul a { display: block; padding: 1rem 0; border-bottom: 1px solid var(--line-dark); font-size: 1.05rem; }
  .main-nav ul a::after { display: none; }
  .nav-cta { margin-top: 1.25rem; }

  /* dropdowns become indented sub-lists inside the mobile menu */
  .main-nav { max-height: calc(100vh - var(--header-h)); overflow-y: auto; }
  .has-dd .dd { position: static; visibility: visible; opacity: 1; transform: none; box-shadow: none; border: 0; padding: 0 0 .5rem; width: auto; background: transparent; }
  .has-dd .dd a { color: #CFCFCF; padding: .55rem 0; border-bottom: 0; }
  .main-nav > ul { align-items: stretch; }
  .main-nav > ul > li > a { display: flex; }
  .has-dd .dd a:hover { background: transparent; color: var(--amber); }
  .has-dd .dd small, .has-dd .chev { display: none; }
  .has-dd .dd .dd-icon { width: 1.9rem; height: 1.9rem; background: rgba(245,166,35,.14); color: var(--amber); }
  .has-dd .dd strong { font-weight: 500; }
  .dd-all { color: var(--amber) !important; padding: .5rem 0 !important; }
}

/* Tablet: restack major grids */
@media (max-width: 960px) {

  .hero-grid,
  .intro-grid,
  .gst-grid,
  .about-grid,
  .faq-grid,
  .contact-grid { grid-template-columns: 1fr; }

  .hero h1 { max-width: 16ch; }
  .hero-visual { max-width: 560px; }

  .svc-grid,
  .why-grid,
  .benefit-grid { grid-template-columns: 1fr 1fr; }

  .gst-feature::after { display: none; }
  .gst-visual { max-width: 520px; padding-left: 0; }

  /* Steps become a vertical timeline */
  .timeline { grid-template-columns: 1fr; gap: 1.75rem; max-width: 560px; }
  .step-card:not(:last-child) > .step-top::after {
    top: auto;
    right: auto;
    left: 3.35rem;
    bottom: calc(-1.75rem - 1px);
    width: 0;
    height: 1.75rem;
    border-top: 0;
    border-left: 2px dashed var(--amber);
  }

  .faq-intro { position: static; }
  .cta-inner { flex-direction: column; align-items: flex-start; }
}

/* Mobile */
@media (max-width: 640px) {
  body { font-size: 1rem; }

  .hero { padding-top: 3rem; }
  .hero-actions .btn { flex: 1 1 100%; }
  .trust-list { grid-template-columns: 1fr; gap: .9rem; }
  .trust-list li { flex-direction: row; align-items: center; gap: .75rem; }

  .hero { --hero-bg: url("https://images.unsplash.com/photo-1772588627527-db42040f3a8b?auto=format&fit=crop&w=900&q=65"); }
  .hero::after {
    background:
      linear-gradient(to top, var(--black) 0%, rgba(0, 0, 0, 0) 30%),
      rgba(0, 0, 0, .84);
  }

  .hero-cards { grid-template-columns: 1fr; gap: 1rem; }
  .action-card { padding: 1.5rem; gap: 1rem; }
  .action-card .icon-circle { width: 2.75rem; height: 2.75rem; }

  /* simplify the composition on small screens */
  .hero-visual { padding: 1.75rem 0 2.25rem; }
  .float-gst { top: auto; bottom: 0; right: .5rem; }
  .float-chart { display: none; }
  .ledger-row { grid-template-columns: 2rem 1fr 4.4rem 4.4rem; font-size: .78rem; }
  .ledger-sheet { padding: 1.25rem 1rem 1rem; }
  .ledger-sheet::before { left: 3.05rem; }

  .intro-pillars { grid-template-columns: 1fr; }
  .intro-pillars li,
  .intro-pillars li + li { padding: 1.25rem 0; border-left: 0; border-bottom: 1px solid var(--line); }

  /* filter chips scroll sideways instead of wrapping */
  .filter-bar {
    flex-wrap: nowrap;
    overflow-x: auto;
    margin-inline: calc(var(--gutter) * -1);
    padding: .25rem var(--gutter) .5rem;
    scrollbar-width: none;
  }
  .filter-bar::-webkit-scrollbar { display: none; }

  .svc-grid,
  .why-grid,
  .benefit-grid,
  .gst-list,
  .form-row { grid-template-columns: 1fr; }
  .form-row { gap: 0; }
  .card { padding: 1.5rem; }
  .step-card:not(:last-child) > .step-top::after { left: calc(3.125rem - 1px); }

  .gst-copy .btn,
  .cta-band .btn { width: 100%; }
  .gst-visual { padding-bottom: 2.5rem; }
  .stamp { right: .5rem; top: auto; bottom: 0; font-size: .85rem; }
  .return-doc { padding: 1.25rem; }

  .faq-list summary { font-size: 1rem; padding: 1.1rem 3.25rem 1.1rem 2.9rem; }
  .faq-list summary::before { left: 1rem; top: 1.1rem; }
  .faq-list summary::after { right: 1rem; }
  .faq-list details p { padding: 0 1.25rem 1.25rem 2.9rem; }

  .contact-grid { border-radius: var(--r-sm); }
  .footer-grid { grid-template-columns: 1fr; gap: 2rem; }
}

/* ---------- 15b. Responsive: multi-page components ---------- */
@media (max-width: 1100px) {
  .guide-grid--4, .due-row { grid-template-columns: 1fr 1fr; }
  .month-grid { grid-template-columns: repeat(3, 1fr); }
  .footer-grid { grid-template-columns: 1fr 1fr 1fr; }
}
@media (max-width: 960px) {
  .page-layout, .guide-layout, .regime-grid, .finder-panel { grid-template-columns: 1fr; }
  .page-aside, .toc { position: static; }
  .page-aside { grid-template-columns: 1fr 1fr; }
  .page-aside .aside-card--dark { grid-column: 1 / -1; }
  .toc ol { display: none; }
  .toc-title { display: none; }
  .toc-cta { margin-top: 0; display: flex; align-items: center; justify-content: space-between; gap: 1rem; }
  .toc-cta p { margin: 0; }
  .toc-cta .btn-block { width: auto; }
  .guide-grid, .due-grid, .month-grid, .mistake-grid { grid-template-columns: 1fr 1fr; }
  .area-grid { grid-template-columns: 1fr; }
  .section-head--split { flex-direction: column; align-items: flex-start; }
}
@media (max-width: 640px) {
  .guide-grid, .guide-grid--4, .due-grid, .due-row, .month-grid, .mistake-grid,
  .mini-grid, .tick-grid, .term-list, .checklist--cols, .page-aside { grid-template-columns: 1fr; }
  .checklist--cols li:nth-last-child(2) { border-bottom: 1px solid var(--line); }
  .tab-list { border-radius: var(--r-lg); width: 100%; }
  .tab-list label { flex: 1 1 auto; text-align: center; padding: .6rem .9rem; font-size: .9rem; }
  .term-group { grid-template-columns: 1fr; gap: .5rem; }
  .term-letter { font-size: 2rem; }
  .letter-nav { border-radius: var(--r-lg); }
  .letter-nav a { width: 2rem; height: 2rem; font-size: .9rem; }
  .toc-cta { flex-direction: column; align-items: stretch; }
  .toc-cta .btn-block { width: 100%; }
  .data-table { font-size: .88rem; }
  .data-table th, .data-table td { padding: .65rem .75rem; }
  .due-row { grid-template-columns: 1fr 1fr; }
  .due-date { font-size: 1.6rem; }
  .footer-grid { grid-template-columns: 1fr; }
  .page-hero .hero-actions .btn { flex: 1 1 100%; }
}