:root {
  --color-ink: #0d2f3f;
  --color-ink-soft: #164556;
  --color-primary: #26bad6;
  --color-primary-dark: #087f98;
  --color-teal: #18a9a2;
  --color-green: #79bd3f;
  --color-positive: #34d67b;
  --color-positive-dark: #08783e;
  --color-violet: #7157c7;
  --color-coral: #ef684f;
  --color-yellow: #e4aa2e;
  --icon-teal: #087f98;
  --icon-blue: #2563a8;
  --icon-green: #168b50;
  --icon-violet: #7157c7;
  --icon-aqua: #147f79;
  --icon-navy: #0d2f3f;
  --color-text: #233137;
  --color-muted: #5b6970;
  --color-surface: #f3f6f7;
  --color-surface-blue: #eaf4f7;
  --color-border: #d7e0e3;
  --color-white: #ffffff;
  --shadow-sm: 0 10px 26px rgba(13, 47, 63, 0.08);
  --shadow-md: 0 18px 50px rgba(13, 47, 63, 0.14);
  --container: 1200px;
  --radius: 8px;
}

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

html {
  scroll-behavior: auto;
}

main section[id],
.site-footer [id] {
  scroll-margin-top: 132px;
}

.service-card[id],
.industry-card[id],
.industry-links [id],
.article-card[id] {
  scroll-margin-top: 132px;
}

body {
  margin: 0;
  color: var(--color-text);
  background: var(--color-white);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-size: 16px;
  line-height: 1.65;
  letter-spacing: 0;
  -webkit-font-smoothing: antialiased;
}

body.menu-open {
  overflow: hidden;
}

@media (min-width: 861px) {
  body.mega-open::before {
    position: fixed;
    z-index: 40;
    inset: 0;
    content: "";
    background: rgba(5, 35, 48, 0.34);
    pointer-events: none;
  }
}

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

a {
  color: inherit;
  text-decoration: none;
}

button,
input,
select,
textarea {
  font: inherit;
}

button,
a {
  -webkit-tap-highlight-color: transparent;
}

:focus-visible {
  outline: 3px solid var(--color-positive);
  outline-offset: 3px;
}

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

.skip-link {
  position: fixed;
  z-index: 1000;
  top: 10px;
  left: 10px;
  padding: 10px 16px;
  color: var(--color-white);
  background: var(--color-ink);
  border-radius: 4px;
  transform: translateY(-150%);
}

.skip-link:focus {
  transform: translateY(0);
}

.container {
  width: min(calc(100% - 40px), var(--container));
  margin-inline: auto;
}

.section {
  padding: 104px 0;
}

.icon {
  display: inline-block;
  width: 1.2em;
  height: 1.2em;
  flex: 0 0 auto;
  background-color: currentColor;
  -webkit-mask: var(--icon) no-repeat center / contain;
  mask: var(--icon) no-repeat center / contain;
}

.eyebrow {
  margin: 0 0 12px;
  color: var(--color-primary-dark);
  font-size: 0.78rem;
  font-weight: 800;
  line-height: 1.3;
  text-transform: uppercase;
  letter-spacing: 0.1em;
}

.eyebrow-light {
  color: #8fe6f3;
}

h1,
h2,
h3,
p {
  overflow-wrap: anywhere;
}

h1,
h2,
h3 {
  margin-top: 0;
  color: var(--color-ink);
  line-height: 1.12;
  letter-spacing: 0;
}

h1 {
  max-width: 900px;
  margin-bottom: 24px;
  font-size: 5.2rem;
  font-weight: 760;
}

h2 {
  margin-bottom: 20px;
  font-size: 3.5rem;
  font-weight: 750;
}

h3 {
  margin-bottom: 12px;
  font-size: 1.25rem;
  font-weight: 740;
}

p {
  margin-top: 0;
}

.button {
  display: inline-flex;
  min-height: 52px;
  align-items: center;
  justify-content: center;
  gap: 10px;
  padding: 13px 20px;
  border: 1px solid var(--color-primary);
  border-radius: 6px;
  color: var(--color-ink);
  background: var(--color-primary);
  font-weight: 760;
  line-height: 1.2;
  text-align: center;
  transition: background-color 160ms ease, border-color 160ms ease, color 160ms ease, transform 160ms ease;
}

.button:hover {
  color: var(--color-white);
  background: var(--color-primary-dark);
  border-color: var(--color-primary-dark);
  transform: translateY(-2px);
}

.button-small {
  min-height: 44px;
  padding: 10px 15px;
  font-size: 0.92rem;
}

.button-ghost {
  color: var(--color-white);
  background: transparent;
  border-color: rgba(255, 255, 255, 0.65);
}

.button-ghost:hover {
  color: var(--color-ink);
  background: var(--color-white);
  border-color: var(--color-white);
}

.button-dark {
  color: var(--color-white);
  background: var(--color-ink);
  border-color: var(--color-ink);
}

.button-dark:hover {
  color: var(--color-ink);
  background: var(--color-white);
  border-color: var(--color-white);
}

.button-outline {
  color: var(--color-ink);
  background: transparent;
  border-color: var(--color-ink);
}

.button-outline:hover {
  color: var(--color-white);
  background: var(--color-ink);
  border-color: var(--color-ink);
}

.button-full {
  width: 100%;
}

.utility-bar {
  color: #d6eef3;
  background: #082431;
  font-size: 0.82rem;
}

.utility-inner {
  min-height: 34px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
}

.utility-inner p {
  margin: 0;
}

.utility-inner a {
  display: inline-flex;
  align-items: center;
  gap: 7px;
  font-weight: 650;
}

.utility-inner a:hover {
  color: var(--color-white);
}

.site-header {
  position: sticky;
  z-index: 50;
  top: 0;
  background: rgba(255, 255, 255, 0.98);
  border-bottom: 1px solid rgba(13, 47, 63, 0.1);
}

.header-inner {
  min-height: 78px;
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: center;
  gap: 36px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  color: var(--color-ink);
}

.brand-mark {
  width: 42px;
  height: 42px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  color: var(--color-ink);
  background: var(--color-primary);
  border-radius: 6px;
}

.brand-mark .icon {
  width: 24px;
  height: 24px;
}

.brand > span:last-child {
  display: flex;
  flex-direction: column;
  line-height: 1;
}

.brand strong {
  font-size: 1.06rem;
  font-weight: 820;
}

.brand small {
  margin-top: 5px;
  color: var(--color-primary-dark);
  font-size: 0.68rem;
  font-weight: 820;
  letter-spacing: 0.16em;
}

.primary-nav {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 22px;
}

.primary-nav > a,
.nav-trigger {
  color: #31434a;
  font-size: 0.94rem;
  font-weight: 680;
}

.primary-nav > a:hover,
.nav-trigger:hover,
.nav-trigger[aria-expanded="true"] {
  color: var(--color-primary-dark);
}

.nav-item {
  display: flex;
  align-items: center;
}

.nav-heading {
  min-height: 78px;
  display: inline-flex;
  align-items: center;
}

.nav-overview-link {
  min-height: 78px;
  display: inline-flex;
  align-items: center;
  color: #31434a;
  font-size: 0.94rem;
  font-weight: 680;
  white-space: nowrap;
}

.nav-overview-link:hover,
.nav-item.is-active .nav-overview-link {
  color: var(--color-primary-dark);
}

.nav-tools-link.is-current {
  color: var(--color-primary-dark);
}

.nav-submenu-toggle {
  width: 30px;
  min-height: 78px;
  display: inline-grid;
  place-items: center;
  padding: 0;
  color: #31434a;
  background: transparent;
  border: 0;
  cursor: pointer;
}

.nav-submenu-toggle .icon {
  width: 15px;
  height: 15px;
  transition: transform 160ms ease;
}

.nav-submenu-toggle[aria-expanded="true"] .icon {
  transform: rotate(180deg);
}

.nav-trigger,
.nav-direct-link {
  min-height: 78px;
  display: inline-flex;
  align-items: center;
  white-space: nowrap;
}

.nav-trigger {
  gap: 6px;
  padding: 0;
  background: transparent;
  border: 0;
  cursor: pointer;
}

.nav-trigger > .icon {
  width: 15px;
  height: 15px;
  transition: transform 160ms ease;
}

.nav-trigger[aria-expanded="true"] > .icon {
  transform: rotate(180deg);
}

.mega-menu[hidden] {
  display: none !important;
}

.mega-menu {
  position: absolute;
  z-index: 52;
  top: 100%;
  right: 0;
  left: 0;
  color: var(--color-text);
  background: var(--color-white);
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid #c2d0d4;
  box-shadow: 0 24px 46px rgba(13, 47, 63, 0.18);
}

.mega-menu-inner {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr)) minmax(220px, 0.86fr);
  gap: 0;
  padding-top: 28px;
  padding-bottom: 30px;
}

.mega-menu-group {
  min-width: 0;
  padding: 0 22px;
  border-left: 1px solid var(--color-border);
}

.mega-menu-group:first-child {
  padding-left: 0;
  border-left: 0;
}

.mega-menu-label {
  margin: 0 0 12px;
  color: var(--color-positive-dark);
  font-size: 0.7rem;
  font-weight: 820;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.primary-nav .mega-menu-group > .mega-menu-label {
  color: var(--color-primary-dark);
}

.primary-nav .mega-link {
  min-height: 58px;
  display: block;
  align-items: center;
  margin: 0 -8px 2px;
  padding: 9px 8px;
  color: var(--color-ink);
  border-radius: 6px;
  font-size: 0.82rem;
  font-weight: 680;
}

.primary-nav .mega-link:hover,
.primary-nav .mega-link:focus-visible {
  color: var(--color-ink);
  background: var(--color-surface);
}

.mega-link > span:last-child,
.mega-link strong,
.mega-link small {
  min-width: 0;
  display: block;
}

.mega-link strong {
  overflow: hidden;
  white-space: nowrap;
  text-overflow: ellipsis;
  line-height: 1.3;
}

.mega-link small {
  margin-top: 2px;
  color: var(--color-muted);
  font-size: 0.68rem;
  font-weight: 520;
  line-height: 1.35;
}

.mega-link-icon,
.mega-feature-icon {
  display: none;
  align-items: center;
  justify-content: center;
  color: var(--color-white);
  background: var(--icon-teal);
  border-radius: 5px;
}

.mega-link-icon {
  width: 34px;
  height: 34px;
}

.mega-link-icon .icon {
  width: 18px;
  height: 18px;
}

.tone-teal { background: var(--icon-teal); }
.tone-blue { background: var(--icon-blue); }
.tone-green { background: var(--icon-green); }
.tone-violet { background: var(--icon-violet); }
.tone-aqua { background: var(--icon-aqua); }
.tone-navy { background: var(--icon-navy); }

.mega-menu-feature {
  min-width: 0;
  margin-left: 22px;
  padding: 22px;
  color: #d6e8ec;
  background: var(--color-ink);
  border-radius: 6px;
}

.mega-feature-icon {
  width: 42px;
  height: 42px;
  margin-bottom: 20px;
  color: var(--color-ink);
  background: var(--color-primary);
}

.mega-feature-icon .icon {
  width: 22px;
  height: 22px;
}

.mega-menu-feature .mega-menu-label {
  margin-bottom: 7px;
  color: var(--color-primary);
}

.mega-menu-feature > strong {
  display: block;
  color: var(--color-white);
  font-size: 1.08rem;
  line-height: 1.35;
}

.mega-menu-feature > p:not(.mega-menu-label) {
  margin: 10px 0 18px;
  color: #b9d0d6;
  font-size: 0.78rem;
  line-height: 1.55;
}

.primary-nav .mega-menu-feature > a {
  color: var(--color-white);
  font-size: 0.78rem;
  font-weight: 760;
}

.primary-nav .mega-menu-feature > a:hover {
  color: var(--color-primary);
}

.mega-process-inner {
  display: grid;
  grid-template-columns: minmax(190px, 0.68fr) minmax(470px, 1.75fr) minmax(190px, 0.68fr);
  align-items: center;
  gap: 28px;
  padding-top: 30px;
  padding-bottom: 30px;
}

.mega-process-intro > strong,
.mega-process-cta > strong {
  display: block;
  color: var(--color-ink);
  font-size: 1.05rem;
  line-height: 1.35;
}

.mega-process-intro > p:not(.mega-menu-label) {
  margin: 10px 0 0;
  color: var(--color-muted);
  font-size: 0.76rem;
  line-height: 1.55;
}

.mega-process-steps {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  align-items: start;
  margin: 0;
  padding: 0;
  list-style: none;
}

.mega-process-steps li {
  position: relative;
  min-width: 0;
  padding: 8px 19px 0;
  border-left: 1px solid var(--color-border);
}

.mega-process-steps li::after {
  position: absolute;
  top: 7px;
  right: -6px;
  z-index: 1;
  color: var(--color-primary-dark);
  content: "\203A";
  font-size: 1.6rem;
  font-weight: 400;
  line-height: 1;
}

.mega-process-steps li:last-child::after {
  display: none;
}

.mega-process-steps strong,
.mega-process-steps small {
  display: block;
}

.mega-process-steps strong {
  color: var(--color-ink);
  font-size: 0.83rem;
  white-space: nowrap;
}

.mega-process-steps small {
  margin-top: 5px;
  color: var(--color-muted);
  font-size: 0.68rem;
  line-height: 1.45;
}

.mega-process-cta {
  padding-left: 24px;
  border-left: 1px solid var(--color-border);
}

.primary-nav .mega-process-cta > a {
  min-height: 38px;
  display: flex;
  align-items: center;
  justify-content: center;
  margin-top: 12px;
  padding: 8px 12px;
  color: var(--color-white);
  background: var(--color-primary-dark);
  border: 1px solid var(--color-primary-dark);
  border-radius: 5px;
  font-size: 0.74rem;
  font-weight: 760;
  white-space: nowrap;
}

.primary-nav .mega-process-cta > a:last-child {
  margin-top: 8px;
  color: var(--color-ink);
  background: var(--color-white);
  border-color: #aebec3;
}

.primary-nav .mega-process-cta > a:hover {
  color: var(--color-white);
  background: var(--color-ink);
  border-color: var(--color-ink);
}

.menu-button {
  display: none;
  width: 44px;
  height: 44px;
  align-items: center;
  justify-content: center;
  padding: 0;
  color: var(--color-ink);
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: 6px;
}

.menu-close-icon {
  display: none;
}

.hero {
  position: relative;
  min-height: min(690px, calc(100svh - 92px));
  display: flex;
  align-items: center;
  color: var(--color-white);
  background-image: url("assets/images/business-bookkeeping-financial-review-hero.webp");
  background-position: center 46%;
  background-size: cover;
  isolation: isolate;
}

.hero::before {
  position: absolute;
  z-index: -1;
  inset: 0;
  content: "";
  background: rgba(5, 35, 48, 0.76);
}

.hero-inner {
  padding-top: 64px;
  padding-bottom: 70px;
}

.hero-copy {
  max-width: 850px;
}

.hero h1 {
  color: var(--color-white);
}

.hero-lead {
  max-width: 720px;
  margin-bottom: 30px;
  color: #edf6f8;
  font-size: 1.22rem;
  line-height: 1.6;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
}

.hero-checks {
  display: flex;
  flex-wrap: wrap;
  gap: 14px 28px;
  margin: 28px 0 0;
  padding: 0;
  list-style: none;
  color: #e6f3f5;
  font-size: 0.92rem;
  font-weight: 650;
}

.hero-checks li {
  display: flex;
  align-items: center;
  gap: 7px;
}

.hero-checks .icon {
  color: var(--color-green);
}

.trust-strip {
  border-bottom: 1px solid var(--color-border);
}

.trust-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
}

.trust-grid > div {
  min-height: 116px;
  display: flex;
  align-items: center;
  gap: 14px;
  padding: 22px 28px;
  border-right: 1px solid var(--color-border);
}

.trust-grid > div:first-child {
  border-left: 1px solid var(--color-border);
}

.trust-grid > div > .icon {
  width: 28px;
  height: 28px;
  color: var(--color-primary-dark);
}

.trust-grid p,
.trust-grid strong,
.trust-grid span {
  display: block;
  margin: 0;
}

.trust-grid strong {
  color: var(--color-ink);
  font-size: 0.95rem;
}

.trust-grid p span {
  margin-top: 2px;
  color: var(--color-muted);
  font-size: 0.78rem;
}

.section-heading {
  margin-bottom: 52px;
}

.split-heading {
  display: grid;
  grid-template-columns: minmax(0, 1.15fr) minmax(320px, 0.75fr);
  align-items: end;
  gap: 80px;
}

.split-heading h2,
.centered-heading h2 {
  margin-bottom: 0;
}

.split-heading > p,
.centered-heading > p:last-child {
  margin-bottom: 4px;
  color: var(--color-muted);
  font-size: 1.04rem;
}

.centered-heading {
  max-width: 850px;
  margin-right: auto;
  margin-left: auto;
  text-align: center;
}

.centered-heading h2 {
  margin-bottom: 20px;
}

.compact-heading {
  margin-bottom: 38px;
}

.narrow-heading {
  max-width: 720px;
}

.value-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.value-item {
  position: relative;
  min-height: 280px;
  padding: 34px 28px 28px;
  border-right: 1px solid var(--color-border);
}

.value-item:first-child {
  border-left: 1px solid var(--color-border);
}

.value-item::before {
  position: absolute;
  top: -3px;
  left: 28px;
  width: 48px;
  height: 5px;
  content: "";
  background: var(--accent);
}

.value-icon {
  width: 46px;
  height: 46px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 40px;
  color: var(--color-white);
  background: var(--accent);
  border: 0;
  border-radius: 6px;
}

.value-icon .icon {
  width: 24px;
  height: 24px;
}

.value-item p {
  margin-bottom: 0;
  color: var(--color-muted);
}

.accent-cyan {
  --accent: var(--color-primary-dark);
}

.accent-green {
  --accent: var(--icon-green);
}

.accent-coral {
  --accent: var(--icon-blue);
}

.accent-violet {
  --accent: var(--color-violet);
}

.services {
  background: var(--color-surface);
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.service-card {
  min-height: 300px;
  display: flex;
  flex-direction: column;
  padding: 28px;
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  transition: border-color 160ms ease, box-shadow 160ms ease, transform 160ms ease;
}

.service-card:hover {
  border-color: #a9bcc2;
  box-shadow: var(--shadow-sm);
  transform: translateY(-3px);
}

.service-icon {
  width: 28px;
  height: 28px;
  flex: 0 0 28px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  margin: 0;
  color: #a1adb1;
  background: transparent;
  border: 0;
  border-radius: 0;
}

.service-icon .icon {
  width: 26px;
  height: 26px;
}

.service-title {
  min-height: 56px;
  display: flex;
  align-items: center;
  gap: 13px;
  margin-bottom: 20px;
}

.service-title h3 {
  margin: 0;
}

.service-card p {
  margin-bottom: 24px;
  color: var(--color-muted);
}

.service-card a,
.article-card a,
.faq-intro a,
.industry-card a {
  margin-top: auto;
  color: var(--color-primary-dark);
  font-weight: 760;
}

.service-card a:hover,
.article-card a:hover,
.faq-intro a:hover,
.industry-card a:hover {
  color: var(--color-coral);
}

.financial-view {
  overflow: hidden;
}

.service-tabs {
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  box-shadow: var(--shadow-sm);
}

.tab-list {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 8px;
  padding: 10px;
  background: var(--color-surface);
  border-bottom: 1px solid var(--color-border);
}

.tab-list button {
  position: relative;
  min-height: 72px;
  display: flex;
  align-items: center;
  justify-content: center;
  padding: 10px 16px;
  color: var(--color-ink);
  background: var(--color-white);
  border: 1px solid #c7d4d8;
  border-radius: 6px;
  box-shadow: 0 3px 8px rgba(13, 47, 63, 0.05);
  font-weight: 760;
  cursor: pointer;
  transition: background 160ms ease, border-color 160ms ease, box-shadow 160ms ease, transform 160ms ease;
}

.tab-list button:hover {
  background: #f3fff7;
  border-color: var(--color-positive);
  box-shadow: 0 6px 16px rgba(8, 120, 62, 0.1);
  transform: translateY(-2px);
}

.tab-icon {
  display: none;
  width: 28px;
  height: 28px;
  align-items: center;
  justify-content: center;
  color: var(--color-white);
  background: var(--icon-tone, var(--icon-teal));
  border-radius: 5px;
}

.tab-icon .icon {
  width: 17px;
  height: 17px;
}

.tab-copy {
  min-width: 0;
  display: flex;
  align-items: center;
  flex-direction: column;
  gap: 2px;
  line-height: 1.2;
}

.tab-copy > span {
  color: inherit;
  font-weight: 790;
  white-space: nowrap;
}

.tab-copy .tab-dollars {
  color: var(--color-positive-dark);
}

.tab-copy small {
  color: var(--color-positive-dark);
  font-size: 0.66rem;
  font-weight: 820;
  text-transform: uppercase;
  letter-spacing: 0.07em;
  white-space: nowrap;
}

.tab-list button:nth-child(1) { --icon-tone: var(--icon-teal); }
.tab-list button:nth-child(2) { --icon-tone: var(--icon-blue); }
.tab-list button:nth-child(3) { --icon-tone: var(--icon-green); }
.tab-list button:nth-child(4) { --icon-tone: var(--icon-violet); }

.tab-list button[aria-selected="true"] {
  color: var(--color-white);
  background: var(--color-ink);
  border-color: var(--color-ink);
  box-shadow: inset 0 -4px 0 var(--color-positive), 0 8px 18px rgba(13, 47, 63, 0.14);
}

.tab-list button[aria-selected="true"] .tab-icon {
  color: var(--color-white);
  background: var(--icon-tone);
}

.tab-list button[aria-selected="true"] .tab-copy small {
  color: var(--color-positive);
}

.tab-list button[aria-selected="true"] .tab-dollars {
  color: var(--color-positive);
}

.tab-panel {
  min-height: 460px;
  display: grid;
  grid-template-columns: minmax(0, 0.8fr) minmax(520px, 1.2fr);
  align-items: center;
  gap: 60px;
  padding: 54px;
}

.tab-panel[hidden] {
  display: none;
}

.panel-kicker {
  margin-bottom: 10px;
  color: var(--color-positive-dark);
  font-size: 0.78rem;
  font-weight: 800;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.panel-kicker-positive {
  color: var(--color-positive-dark);
}

.panel-copy h3 {
  margin-bottom: 28px;
  font-size: 2rem;
}

.check-list {
  display: grid;
  gap: 14px;
  margin: 0;
  padding: 0;
  list-style: none;
  color: var(--color-muted);
}

.check-list li {
  display: flex;
  align-items: flex-start;
  gap: 10px;
}

.check-list .icon {
  width: 20px;
  height: 20px;
  margin-top: 3px;
  color: var(--color-teal);
}

.dashboard {
  min-height: 340px;
  padding: 26px;
  background: #fbfcfc;
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  box-shadow: var(--shadow-md);
}

.dashboard-label {
  margin-bottom: 20px;
  color: var(--color-muted);
  font-size: 0.78rem;
  font-weight: 760;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.metric-row {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 10px;
}

.metric-row > div {
  min-height: 92px;
  padding: 15px 18px 15px 8px;
  border-right: 1px solid var(--color-border);
}

.metric-row > div:last-child {
  border-right: 0;
}

.metric-row span,
.metric-row strong {
  display: block;
}

.metric-row span {
  color: var(--color-muted);
  font-size: 0.73rem;
}

.metric-row strong {
  margin-top: 8px;
  color: var(--color-ink);
  font-size: 1.25rem;
}

.metric-row .positive {
  color: #397d16;
}

.bar-chart {
  height: 150px;
  display: grid;
  grid-template-columns: repeat(6, minmax(0, 1fr));
  align-items: end;
  gap: 14px;
  margin-top: 28px;
  padding: 0 12px 12px;
  border-bottom: 1px solid var(--color-border);
}

.bar-group {
  height: 100%;
  display: flex;
  align-items: end;
  justify-content: center;
  gap: 5px;
}

.bar-group span {
  width: 13px;
  display: block;
  background: var(--color-primary);
  border-radius: 3px 3px 0 0;
}

.bar-group span:last-child {
  background: var(--color-violet);
}

.bar-group.current span:first-child {
  background: var(--color-green);
}

.chart-legend {
  display: flex;
  gap: 20px;
  margin-top: 12px;
  color: var(--color-muted);
  font-size: 0.72rem;
}

.chart-legend span::before {
  width: 9px;
  height: 9px;
  display: inline-block;
  margin-right: 6px;
  content: "";
  border-radius: 2px;
}

.legend-revenue::before {
  background: var(--color-primary);
}

.legend-expense::before {
  background: var(--color-violet);
}

.progress-head,
.aging-total {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  margin-bottom: 24px;
}

.progress-head strong,
.aging-total strong {
  color: var(--color-ink);
  font-size: 1.35rem;
}

.month-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 10px;
}

.month-grid span {
  min-height: 58px;
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--color-muted);
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: 6px;
  font-size: 0.84rem;
  font-weight: 740;
}

.month-grid .done {
  color: #315f17;
  background: #e6f2dc;
  border-color: #bed9aa;
}

.month-grid .active {
  color: var(--color-ink);
  background: #d9f2f7;
  border-color: var(--color-primary);
}

.progress-note {
  display: flex;
  align-items: center;
  gap: 14px;
  margin-top: 22px;
  padding: 14px;
  color: var(--color-white);
  background: var(--color-ink);
  border-radius: 6px;
}

.progress-note .icon {
  width: 24px;
  height: 24px;
  color: var(--color-primary);
}

.progress-note p,
.progress-note strong {
  display: block;
  margin: 0;
}

.progress-note p {
  color: #d6e6eb;
  font-size: 0.82rem;
}

.progress-note strong {
  color: var(--color-white);
}

.aging-row {
  display: grid;
  grid-template-columns: 82px 1fr 74px;
  align-items: center;
  gap: 12px;
  margin-bottom: 18px;
  color: var(--color-muted);
  font-size: 0.82rem;
}

.aging-row > div {
  height: 12px;
  overflow: hidden;
  background: #e6ecee;
  border-radius: 3px;
}

.aging-row i {
  height: 100%;
  display: block;
  background: var(--color-primary);
  border-radius: 3px;
}

.aging-row i.green {
  background: var(--color-green);
}

.aging-row i.coral {
  background: var(--color-coral);
}

.aging-row i.violet {
  background: var(--color-violet);
}

.aging-row strong {
  color: var(--color-ink);
  text-align: right;
}

.collection-total {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  margin-bottom: 24px;
}

.collection-total strong {
  color: var(--color-ink);
  font-size: 1.35rem;
}

.payment-method-row {
  display: grid;
  grid-template-columns: 104px 1fr 46px;
  align-items: center;
  gap: 12px;
  margin-bottom: 18px;
  color: var(--color-muted);
  font-size: 0.82rem;
}

.payment-method-row > div {
  height: 12px;
  overflow: hidden;
  background: #e5ece8;
  border-radius: 3px;
}

.payment-method-row i {
  height: 100%;
  display: block;
  background: var(--color-positive);
  border-radius: 3px;
}

.payment-method-row:nth-of-type(3) i {
  background: var(--color-primary);
}

.payment-method-row:nth-of-type(4) i {
  background: var(--color-teal);
}

.payment-method-row strong {
  color: var(--color-ink);
  text-align: right;
}

.payment-speed {
  display: flex;
  align-items: center;
  gap: 13px;
  margin-top: 24px;
  padding-top: 18px;
  border-top: 1px solid var(--color-border);
}

.payment-speed > .icon {
  width: 28px;
  height: 28px;
  flex: 0 0 auto;
  color: var(--color-positive-dark);
}

.payment-speed p,
.payment-speed strong {
  display: block;
  margin: 0;
}

.payment-speed p {
  color: var(--color-muted);
  font-size: 0.82rem;
}

.payment-speed strong {
  color: var(--color-ink);
}

.payroll-status {
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: center;
  gap: 14px;
  padding: 18px 0;
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.status-icon {
  width: 44px;
  height: 44px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  color: var(--color-ink);
  background: #d5ebc4;
  border-radius: 6px;
}

.payroll-status p,
.payroll-status strong {
  display: block;
  margin: 0;
}

.payroll-status p {
  color: var(--color-muted);
  font-size: 0.82rem;
}

.payroll-status strong {
  color: var(--color-ink);
  font-size: 0.96rem;
}

.status-pill {
  padding: 5px 9px;
  color: #315f17;
  background: #e6f2dc;
  border: 1px solid #bed9aa;
  border-radius: 99px;
  font-size: 0.72rem;
  font-weight: 800;
}

.payroll-list {
  margin-top: 24px;
  border-top: 1px solid var(--color-border);
}

.payroll-list p {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  margin: 0;
  padding: 14px 3px;
  border-bottom: 1px solid var(--color-border);
}

.payroll-list span {
  color: var(--color-muted);
}

.payroll-list strong {
  color: var(--color-ink);
}

.mid-cta {
  padding: 72px 0;
  color: var(--color-ink);
  background: var(--color-primary);
}

.mid-cta .eyebrow {
  color: var(--color-ink-soft);
}

.mid-cta-inner {
  display: grid;
  grid-template-columns: minmax(0, 1.08fr) minmax(390px, 0.92fr);
  align-items: center;
  gap: 80px;
}

.mid-cta h2 {
  max-width: 680px;
  margin-bottom: 20px;
  font-size: 3.1rem;
}

.mid-cta-copy > p:not(.eyebrow) {
  max-width: 720px;
  margin-bottom: 0;
  font-size: 1.05rem;
}

.mid-cta-action ul {
  display: grid;
  gap: 13px;
  margin: 0 0 26px;
  padding: 0;
  list-style: none;
}

.mid-cta-action li {
  display: flex;
  align-items: center;
  gap: 11px;
  color: var(--color-ink);
  font-weight: 700;
}

.mid-cta-action li .icon {
  width: 23px;
  height: 23px;
  flex: 0 0 auto;
}

.payment-operations {
  background: var(--color-white);
}

.payment-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.payment-item {
  min-height: 390px;
  padding: 30px 26px;
  border-right: 1px solid var(--color-border);
}

.payment-item:first-child {
  border-left: 1px solid var(--color-border);
}

.payment-icon {
  width: 46px;
  height: 46px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 34px;
  color: var(--color-white);
  background: var(--icon-tone, var(--icon-teal));
  border: 0;
  border-radius: 6px;
}

.payment-icon .icon {
  width: 24px;
  height: 24px;
}

.payment-item:nth-child(1) { --icon-tone: var(--icon-teal); }
.payment-item:nth-child(2) { --icon-tone: var(--icon-blue); }
.payment-item:nth-child(3) { --icon-tone: var(--icon-green); }
.payment-item:nth-child(4) { --icon-tone: var(--icon-violet); }

.payment-item p {
  color: var(--color-muted);
}

.payment-item .platform-names {
  margin: 28px 0 0;
  padding-top: 18px;
  color: var(--color-ink-soft);
  border-top: 1px solid var(--color-border);
  font-size: 0.78rem;
  font-weight: 720;
}

.payment-item .platform-names strong {
  color: var(--color-ink);
}

.payment-safety {
  display: flex;
  align-items: center;
  gap: 15px;
  margin-top: 30px;
  padding: 20px 22px;
  background: #f0fbf5;
  border-left: 5px solid var(--color-positive);
}

.payment-safety > .icon {
  width: 28px;
  height: 28px;
  flex: 0 0 auto;
  color: var(--color-positive-dark);
}

.payment-safety p {
  margin: 0;
  color: var(--color-muted);
}

.payment-safety strong {
  color: var(--color-ink);
}

.industry-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 16px;
}

.industry-card {
  overflow: hidden;
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.industry-card img {
  width: 100%;
  height: 216px;
  aspect-ratio: 4 / 3;
  object-fit: cover;
}

.industry-card > div {
  min-height: 180px;
  display: flex;
  flex-direction: column;
  padding: 22px;
}

.industry-card p {
  margin-bottom: 7px;
  color: var(--color-positive-dark);
  font-size: 0.74rem;
  font-weight: 800;
  text-transform: uppercase;
  letter-spacing: 0.07em;
}

.industry-card h3 {
  font-size: 1.22rem;
}

.industry-links {
  display: grid;
  grid-auto-flow: column;
  grid-auto-columns: clamp(360px, 42%, 610px);
  gap: 16px;
  margin-top: 16px;
  padding-bottom: 10px;
  overflow-x: auto;
  overscroll-behavior-x: contain;
  scroll-padding-inline: 1px;
  scroll-snap-type: x proximity;
  scrollbar-color: #a9bcc2 transparent;
  scrollbar-width: thin;
  -webkit-overflow-scrolling: touch;
}

.industry-links a {
  scroll-snap-align: start;
  min-height: 104px;
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: center;
  gap: 14px;
  padding: 18px 20px;
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.industry-links a:hover {
  background: var(--color-surface);
  border-color: #a9bcc2;
}

.industry-links > a > .icon {
  width: 26px;
  height: 26px;
  color: var(--color-primary-dark);
}

.industry-links strong,
.industry-links small {
  display: block;
}

.industry-links strong {
  color: var(--color-ink);
}

.industry-links small {
  margin-top: 3px;
  color: var(--color-muted);
  font-size: 0.74rem;
}

.process {
  background: var(--color-surface);
}

.process-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 0;
  margin: 0;
  padding: 0;
  list-style: none;
}

.process-grid li {
  position: relative;
  min-height: 230px;
  padding: 28px 28px 20px;
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
  border-right: 1px solid var(--color-border);
}

.process-grid li:first-child {
  border-left: 1px solid var(--color-border);
}

.process-grid li > span {
  width: 46px;
  height: 46px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 42px;
  color: var(--color-white);
  background: var(--icon-tone, var(--icon-teal));
  border: 0;
  border-radius: 6px;
}

.process-icon .icon {
  width: 24px;
  height: 24px;
}

.process-grid li:nth-child(1) { --icon-tone: var(--icon-teal); }
.process-grid li:nth-child(2) { --icon-tone: var(--icon-blue); }
.process-grid li:nth-child(3) { --icon-tone: var(--icon-green); }
.process-grid li:nth-child(4) { --icon-tone: var(--icon-violet); }

.process-grid p {
  margin-bottom: 0;
  color: var(--color-muted);
  font-size: 0.92rem;
}

.calculator-section {
  color: var(--color-white);
  background: var(--color-ink);
}

.calculator-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.78fr) minmax(520px, 1fr);
  align-items: center;
  gap: 90px;
}

.calculator-intro h2 {
  color: var(--color-white);
}

.calculator-intro > p:not(.eyebrow) {
  color: #c6d9de;
  font-size: 1.05rem;
}

.calculator-benefits {
  display: grid;
  gap: 12px;
  margin: 30px 0 0;
  padding: 0;
  color: #e8f3f5;
  list-style: none;
}

.calculator-benefits li {
  display: flex;
  align-items: center;
  gap: 10px;
}

.calculator-benefits .icon {
  color: var(--color-green);
}

.calculator-suite-link {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  margin-top: 28px;
  color: var(--color-primary);
  font-weight: 780;
}

.calculator-suite-link:hover {
  color: var(--color-white);
}

.calculator-card {
  padding: 34px;
  color: var(--color-text);
  background: var(--color-white);
  border-radius: var(--radius);
  box-shadow: 0 24px 70px rgba(0, 0, 0, 0.22);
}

.range-field {
  margin-bottom: 24px;
}

.range-field > div,
.range-scale {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
}

.range-field label {
  color: var(--color-ink);
  font-weight: 720;
}

.range-field output {
  min-width: 48px;
  padding: 4px 8px;
  color: var(--color-ink);
  background: #d8f2f7;
  border-radius: 4px;
  font-weight: 800;
  text-align: center;
}

.range-field input[type="range"] {
  width: 100%;
  height: 6px;
  margin: 15px 0 0;
  accent-color: var(--color-primary-dark);
  cursor: pointer;
}

.range-scale {
  margin-top: 2px;
  color: var(--color-muted);
}

.calculator-result {
  padding: 22px;
  background: var(--color-surface);
  border-left: 5px solid var(--color-positive);
}

.calculator-result > p:first-child {
  margin-bottom: 2px;
  color: var(--color-muted);
  font-size: 0.82rem;
}

.calculator-result > strong {
  display: block;
  margin-bottom: 14px;
  color: var(--color-ink);
  font-size: 2rem;
  line-height: 1.2;
}

.calculator-result > div {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  padding-top: 14px;
  border-top: 1px solid var(--color-border);
}

.calculator-result > div span {
  color: var(--color-muted);
  font-size: 0.8rem;
}

.calculator-result > div b {
  color: var(--color-primary-dark);
  text-align: right;
}

.cleanup-result {
  margin: 14px 0 0;
  padding-top: 12px;
  color: var(--color-muted);
  border-top: 1px solid var(--color-border);
  font-size: 0.82rem;
}

.cleanup-result strong {
  color: var(--color-positive-dark);
}

.calculator-note {
  margin: 13px 0 18px;
  color: var(--color-muted);
  font-size: 0.72rem;
}

.article-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 20px;
}

.article-card {
  overflow: hidden;
  background: #eef3f4;
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.article-card img {
  width: 100%;
  height: 240px;
  aspect-ratio: 16 / 10;
  object-fit: cover;
}

.article-card > div {
  min-height: 330px;
  display: flex;
  flex-direction: column;
  padding: 26px;
}

.article-category {
  align-self: flex-start;
  margin-bottom: 17px;
  padding: 5px 9px;
  color: var(--color-white);
  background: var(--color-ink);
  border-radius: 4px;
  font-size: 0.68rem;
  font-weight: 800;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.article-card h3 {
  font-size: 1.35rem;
  line-height: 1.24;
}

.article-card p:not(.article-category) {
  color: var(--color-muted);
  font-size: 0.91rem;
}

.section-action {
  margin-top: 36px;
  text-align: center;
}

.faq {
  background: var(--color-surface);
}

.faq-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.62fr) minmax(520px, 1fr);
  align-items: start;
  gap: 90px;
}

.faq-intro {
  position: sticky;
  top: 120px;
}

.faq-intro p:not(.eyebrow) {
  color: var(--color-muted);
}

.faq-list {
  border-top: 1px solid #bac8cd;
}

.faq-list details {
  border-bottom: 1px solid #bac8cd;
}

.faq-list summary {
  min-height: 78px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  color: var(--color-ink);
  font-size: 1.02rem;
  font-weight: 740;
  cursor: pointer;
  list-style: none;
}

.faq-list summary::-webkit-details-marker {
  display: none;
}

.faq-list summary .icon {
  transition: transform 160ms ease;
}

.faq-list details[open] summary .icon {
  transform: rotate(180deg);
}

.faq-list details p {
  max-width: 750px;
  margin-bottom: 26px;
  padding-right: 46px;
  color: var(--color-muted);
}

.closing-cta {
  position: relative;
  padding: 92px 0;
  color: var(--color-white);
  background-image: url("assets/images/business-bookkeeping-consultation-cta.webp");
  background-position: center;
  background-size: cover;
  isolation: isolate;
}

.closing-cta::before {
  position: absolute;
  z-index: -1;
  inset: 0;
  content: "";
  background: rgba(8, 43, 57, 0.88);
}

.closing-grid {
  display: grid;
  grid-template-columns: minmax(0, 0.72fr) minmax(520px, 1fr);
  align-items: center;
  gap: 80px;
}

.closing-copy h2 {
  color: var(--color-white);
}

.closing-copy > p:not(.eyebrow) {
  color: #d8e9ed;
  font-size: 1.05rem;
}

.closing-points {
  display: grid;
  gap: 12px;
  margin-top: 30px;
}

.closing-points span {
  display: flex;
  align-items: center;
  gap: 9px;
}

.closing-points .icon {
  color: var(--color-primary);
}

.contact-form {
  padding: 32px;
  color: var(--color-text);
  background: var(--color-white);
  border-radius: var(--radius);
  box-shadow: var(--shadow-md);
}

.contact-embed {
  color: var(--color-text);
  overflow: hidden;
  background: var(--color-white);
  border-radius: var(--radius);
  box-shadow: var(--shadow-md);
}

.contact-embed iframe {
  width: 100%;
  height: 736px;
  display: block;
  border: 0;
  border-radius: var(--radius);
}

.calculator-lead-context {
  display: grid;
  grid-template-columns: 34px minmax(0, 1fr);
  gap: 12px;
  margin: 26px 0 0;
  padding: 18px;
  color: var(--color-ink);
  background: var(--color-white);
  border-left: 4px solid var(--color-green);
}

.calculator-lead-context[hidden] {
  display: none;
}

.calculator-lead-context > .icon {
  width: 24px;
  height: 24px;
  color: var(--color-primary-dark);
}

.calculator-lead-context strong,
.calculator-lead-context p {
  color: var(--color-ink);
}

.calculator-lead-context p {
  margin: 4px 0 0;
  font-size: 0.84rem;
}

.field-row {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px;
}

.contact-form label {
  display: grid;
  gap: 7px;
  margin-bottom: 15px;
  color: var(--color-ink);
  font-size: 0.78rem;
  font-weight: 760;
}

.contact-form input,
.contact-form select,
.contact-form textarea {
  width: 100%;
  min-height: 46px;
  padding: 10px 12px;
  color: var(--color-text);
  background: var(--color-white);
  border: 1px solid #aab9be;
  border-radius: 5px;
}

.contact-form textarea {
  min-height: 92px;
  resize: vertical;
}

.contact-form input:focus,
.contact-form select:focus,
.contact-form textarea:focus {
  border-color: var(--color-primary-dark);
  box-shadow: 0 0 0 3px rgba(38, 186, 214, 0.2);
  outline: 0;
}

.form-status {
  min-height: 22px;
  margin: 12px 0 0;
  color: #397d16;
  font-size: 0.82rem;
  font-weight: 700;
  text-align: center;
}

.site-footer {
  color: #c2d5da;
  background: #082431;
}

.footer-grid {
  display: grid;
  grid-template-columns: 1.25fr 0.7fr 0.7fr 1.05fr;
  gap: 70px;
  padding-top: 72px;
  padding-bottom: 62px;
}

.brand-footer {
  color: var(--color-white);
}

.brand-footer small {
  color: var(--color-primary);
}

.footer-brand-column > p {
  max-width: 340px;
  margin: 26px 0 24px;
  color: #aac1c8;
}

.footer-contact-link {
  display: inline-flex;
  align-items: center;
  gap: 9px;
  color: var(--color-white);
  font-weight: 720;
}

.footer-contact-link:hover {
  color: var(--color-primary);
}

.footer-grid h2 {
  margin: 8px 0 20px;
  color: var(--color-white);
  font-size: 0.88rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.footer-grid ul {
  display: grid;
  gap: 9px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.footer-grid li,
.footer-grid address,
.appointment-note {
  font-size: 0.88rem;
}

.footer-grid a:hover {
  color: var(--color-white);
}

.footer-grid address {
  margin-bottom: 22px;
  color: #aac1c8;
  font-style: normal;
}

.footer-grid address strong {
  display: block;
  margin-bottom: 5px;
  color: var(--color-white);
}

.appointment-note {
  display: flex;
  align-items: center;
  gap: 8px;
  margin: 0;
}

.appointment-note .icon {
  color: var(--color-primary);
}

.footer-bottom {
  min-height: 72px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 30px;
  border-top: 1px solid #28505e;
  color: #91abb3;
  font-size: 0.78rem;
}

.footer-bottom p {
  margin: 0;
}

.footer-bottom nav {
  display: flex;
  flex-wrap: wrap;
  gap: 22px;
}

/* Interior pages */

.utility-actions {
  display: flex;
  align-items: center;
  gap: 22px;
}

.utility-actions > a:first-child {
  color: var(--color-white);
}

.interior-page main {
  background: var(--color-white);
}

.page-hero {
  background: var(--color-surface);
  border-bottom: 1px solid var(--color-border);
}

.overview-page .page-hero {
  background: var(--color-white);
}

.page-hero-inner {
  padding-top: 56px;
  padding-bottom: 64px;
}

.breadcrumbs {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 8px;
  margin-bottom: 40px;
  color: var(--color-muted);
  font-size: 0.82rem;
}

.breadcrumbs a {
  color: var(--color-primary-dark);
  font-weight: 720;
}

.breadcrumbs a:hover {
  color: var(--color-ink);
}

.page-hero h1 {
  max-width: 970px;
  margin-bottom: 20px;
  font-size: 3.7rem;
}

.page-hero h1 + p {
  max-width: 790px;
  margin-bottom: 0;
  color: var(--color-muted);
  font-size: 1.16rem;
}

.hero-inline-actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 24px;
  margin-top: 30px;
}

.text-link {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  color: var(--color-primary-dark);
  font-weight: 780;
}

.text-link:hover {
  color: var(--color-ink);
}

.directory-heading {
  max-width: 830px;
  margin-bottom: 58px;
}

.directory-heading h2 {
  font-size: 2.65rem;
}

.directory-heading h1 {
  font-size: 2.65rem;
}

.directory-heading p:last-child {
  margin-bottom: 0;
  color: var(--color-muted);
  font-size: 1.05rem;
}

.directory-group + .directory-group {
  margin-top: 60px;
}

.directory-group > h2 {
  margin-bottom: 18px;
  padding-bottom: 13px;
  border-bottom: 1px solid var(--color-border);
  font-size: 1rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.directory-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 0;
  overflow: hidden;
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.directory-card {
  min-width: 0;
  min-height: 272px;
  display: flex;
  flex-direction: column;
  padding: 28px;
  background: var(--color-white);
  border-right: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.directory-card:target {
  box-shadow: inset 0 4px 0 var(--color-positive);
}

.directory-card-title {
  display: flex;
  align-items: flex-start;
  gap: 12px;
}

.directory-card-title .icon {
  width: 25px;
  height: 25px;
  margin-top: 1px;
  color: #aab8bd;
}

.directory-card h3 {
  margin-bottom: 15px;
  font-size: 1.28rem;
}

.directory-card p {
  margin-bottom: 24px;
  color: var(--color-muted);
}

.directory-card > a {
  display: inline-flex;
  align-items: center;
  gap: 7px;
  margin-top: auto;
  color: var(--color-primary-dark);
  font-weight: 780;
}

.directory-card > a:hover {
  color: var(--color-positive-dark);
}

.overview-cta {
  color: var(--color-white);
  background: var(--color-ink);
}

.overview-cta-inner {
  display: grid;
  grid-template-columns: minmax(0, 1.6fr) minmax(280px, 0.7fr);
  align-items: center;
  gap: 72px;
  min-height: 360px;
  padding-top: 72px;
  padding-bottom: 72px;
}

.overview-cta h2,
.overview-cta p {
  color: var(--color-white);
}

.overview-cta h2 {
  max-width: 780px;
  font-size: 3rem;
}

.overview-cta p:not(.eyebrow) {
  max-width: 760px;
  margin-bottom: 0;
  color: #c9dbe0;
}

.overview-cta-actions {
  display: grid;
  gap: 12px;
}

.overview-cta-actions .button {
  width: 100%;
}

.overview-cta-actions > a:last-child {
  color: var(--color-white);
  font-weight: 760;
  text-align: center;
}

.choice-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.25fr);
  gap: 80px;
}

.choice-layout h2 {
  font-size: 2.7rem;
}

.choice-list {
  border-top: 1px solid var(--color-border);
}

.choice-list article {
  display: grid;
  grid-template-columns: minmax(150px, 0.38fr) 1fr;
  gap: 28px;
  padding: 24px 0;
  border-bottom: 1px solid var(--color-border);
}

.choice-list h3,
.choice-list p {
  margin: 0;
}

.choice-list p {
  color: var(--color-muted);
}

.industry-overview-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 20px;
}

.industry-overview-card {
  min-width: 0;
  overflow: hidden;
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.industry-overview-card:target {
  box-shadow: 0 0 0 3px var(--color-positive);
}

.industry-overview-card img {
  width: 100%;
  aspect-ratio: 16 / 9;
  object-fit: cover;
}

.industry-overview-card > div {
  padding: 25px;
}

.industry-overview-card h3 {
  font-size: 1.35rem;
}

.industry-overview-card p:not(.article-category) {
  color: var(--color-muted);
}

.industry-overview-card a {
  color: var(--color-primary-dark);
  font-weight: 780;
}

.industry-overview-card a:hover {
  color: var(--color-positive-dark);
}

.page-hero-compact .page-hero-inner {
  padding-top: 44px;
  padding-bottom: 50px;
}

.page-hero-compact .breadcrumbs {
  margin-bottom: 28px;
}

.page-hero-compact h1 {
  max-width: 850px;
  font-size: 3.25rem;
}

.simple-directory-heading {
  max-width: 720px;
  margin-bottom: 44px;
}

.simple-directory-heading h2 {
  margin-bottom: 0;
  font-size: 2.45rem;
}

.industry-simple-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  border-top: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.industry-simple-grid > section {
  min-width: 0;
  padding: 28px;
  border-left: 1px solid var(--color-border);
}

.industry-simple-grid > section:first-child {
  padding-left: 0;
  border-left: 0;
}

.industry-simple-grid > section:last-child {
  padding-right: 0;
}

.industry-simple-grid > section > h2 {
  margin-bottom: 16px;
  color: var(--color-positive-dark);
  font-size: 0.78rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.industry-link-list {
  display: grid;
}

.industry-link-list > a {
  min-height: 96px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 18px;
  padding: 18px 0;
  border-top: 1px solid var(--color-border);
}

.industry-link-list > a:first-child {
  border-top: 0;
}

.industry-link-list strong,
.industry-link-list small {
  display: block;
}

.industry-link-list strong {
  color: var(--color-ink);
  line-height: 1.3;
}

.industry-link-list small {
  margin-top: 4px;
  color: var(--color-muted);
  font-size: 0.78rem;
  line-height: 1.4;
}

.industry-link-list > a > span:last-child {
  color: var(--color-primary-dark);
  font-weight: 800;
}

.industry-link-list > a:hover strong,
.industry-link-list > a:hover > span:last-child {
  color: var(--color-positive-dark);
}

.industry-link-featured {
  box-shadow: none;
  padding-left: 0 !important;
}

.industry-local-note {
  color: var(--color-white);
  background: var(--color-white);
  padding: 34px 0 70px;
}

.industry-local-note-inner {
  min-height: 210px;
  display: grid;
  grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.2fr);
  align-items: center;
  gap: 72px;
  padding: 48px;
  background: var(--color-primary-dark);
  border-radius: var(--radius);
}

.industry-local-note h2,
.industry-local-note p {
  color: var(--color-white);
}

.industry-local-note h2 {
  margin-bottom: 0;
  font-size: 2rem;
}

.industry-local-note-inner > p {
  margin-bottom: 0;
  color: #d6eff4;
  font-size: 1.05rem;
}

.eyebrow-with-icon {
  display: inline-flex;
  align-items: center;
  gap: 9px;
}

.eyebrow-with-icon .icon {
  width: 1.25rem;
  height: 1.25rem;
}

.local-lens {
  color: var(--color-white);
  background: var(--color-ink);
}

.local-lens-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.2fr);
  gap: 80px;
}

.local-lens h2,
.local-lens p,
.local-lens h3 {
  color: var(--color-white);
}

.local-lens h2 {
  font-size: 2.7rem;
}

.local-lens p:not(.eyebrow),
.local-lens li {
  color: #c6d9df;
}

.local-lens ul {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0 34px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.local-lens li {
  padding: 17px 0;
  border-top: 1px solid #315463;
}

.service-page-hero {
  background: var(--color-surface-blue);
}

.service-hero-points {
  display: flex;
  flex-wrap: wrap;
  gap: 10px 28px;
  margin: 28px 0 0;
  padding: 0;
  list-style: none;
}

.service-hero-points li {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  color: var(--color-ink);
  font-weight: 700;
}

.service-hero-points .icon {
  width: 1.35rem;
  height: 1.35rem;
  color: var(--color-positive-dark);
}

.service-content-layout {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 310px;
  gap: 72px;
  padding-top: 84px;
  padding-bottom: 104px;
}

.service-article {
  min-width: 0;
}

.service-article h2 {
  max-width: 760px;
  font-size: 2.65rem;
}

.service-introduction {
  padding-bottom: 52px;
}

.lead-copy {
  color: var(--color-ink);
  font-size: 1.18rem;
  line-height: 1.7;
}

.service-introduction p:not(.eyebrow),
.service-copy-section > p:not(.eyebrow),
.service-feature-grid p,
.service-process-list p,
.report-list p,
.service-faq p {
  color: var(--color-muted);
}

.service-feature-image {
  margin: 0 0 64px;
}

.service-feature-image img {
  width: 100%;
  max-height: 480px;
  object-fit: cover;
  border-radius: var(--radius);
}

.service-feature-image figcaption {
  margin-top: 10px;
  color: var(--color-muted);
  font-size: 0.8rem;
}

.service-copy-section {
  padding: 64px 0;
  border-top: 1px solid var(--color-border);
}

.service-feature-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  overflow: hidden;
  margin-top: 34px;
  background: var(--color-border);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.service-feature-grid article {
  padding: 24px;
  background: var(--color-white);
}

.service-feature-grid h3,
.service-feature-grid p {
  margin-bottom: 8px;
}

.service-process-list {
  margin: 30px 0 0;
  padding: 0;
  list-style: none;
}

.service-process-list li {
  position: relative;
  padding: 24px 0 24px 58px;
  border-top: 1px solid var(--color-border);
}

.service-process-list li::before {
  position: absolute;
  top: 28px;
  left: 5px;
  width: 24px;
  height: 24px;
  content: "";
  background-color: var(--color-positive-dark);
  -webkit-mask: url('assets/icons/circle-check-big.svg') no-repeat center / contain;
  mask: url('assets/icons/circle-check-big.svg') no-repeat center / contain;
}

.service-process-list strong {
  display: block;
  margin-bottom: 5px;
  color: var(--color-ink);
  font-size: 1.08rem;
}

.service-process-list p {
  margin-bottom: 0;
}

.local-records-section {
  margin: 0 -30px;
  padding-right: 30px;
  padding-left: 30px;
  background: var(--color-surface);
  border-top: 0;
  border-radius: var(--radius);
}

.service-note {
  display: flex;
  align-items: flex-start;
  gap: 16px;
  margin-top: 28px;
  padding-top: 24px;
  border-top: 1px solid var(--color-border);
}

.service-note > .icon {
  width: 25px;
  height: 25px;
  color: var(--color-positive-dark);
}

.service-note strong {
  color: var(--color-ink);
}

.service-note p {
  margin: 5px 0 0;
}

.report-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0 36px;
  margin-top: 28px;
  border-top: 1px solid var(--color-border);
}

.report-list article {
  padding: 22px 0;
  border-bottom: 1px solid var(--color-border);
}

.report-list strong {
  display: block;
  margin-bottom: 5px;
  color: var(--color-ink);
}

.report-list p {
  margin-bottom: 0;
}

.check-list {
  display: grid;
  gap: 14px;
  margin: 28px 0 30px;
  padding: 0;
  list-style: none;
}

.check-list li {
  display: flex;
  align-items: flex-start;
  gap: 12px;
  color: var(--color-ink);
  font-weight: 680;
}

.check-list .icon {
  width: 20px;
  height: 20px;
  margin-top: 3px;
  color: var(--color-positive-dark);
}

.service-faq details {
  border-top: 1px solid var(--color-border);
}

.service-faq details:last-child {
  border-bottom: 1px solid var(--color-border);
}

.service-faq summary {
  min-height: 68px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  color: var(--color-ink);
  font-weight: 760;
  cursor: pointer;
  list-style: none;
}

.service-faq summary::-webkit-details-marker {
  display: none;
}

.service-faq summary .icon {
  transition: transform 160ms ease;
}

.service-faq details[open] summary .icon {
  transform: rotate(180deg);
}

.service-faq details p {
  max-width: 730px;
  padding: 0 44px 22px 0;
}

.article-closing-cta {
  padding: 38px;
  color: var(--color-white);
  background: var(--color-primary-dark);
  border-radius: var(--radius);
}

.article-closing-cta h2,
.article-closing-cta p {
  color: var(--color-white);
}

.article-closing-cta h2 {
  font-size: 2.3rem;
}

.article-closing-cta > div {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 22px;
  margin-top: 26px;
}

.article-closing-cta > div > a:last-child {
  font-weight: 760;
}

.button-light {
  color: var(--color-ink);
  background: var(--color-white);
  border-color: var(--color-white);
}

.button-light:hover {
  color: var(--color-white);
  background: var(--color-ink);
  border-color: var(--color-ink);
}

.service-sidebar {
  min-width: 0;
}

.sidebar-sticky {
  position: static;
}

.resource-hub-layout,
.resource-article-layout {
  display: grid;
  grid-template-columns: 250px minmax(0, 1fr);
  gap: 64px;
  padding-top: 72px;
  padding-bottom: 100px;
}

.resource-sidebar {
  align-self: start;
  position: sticky;
  top: 104px;
}

.resource-sidebar h2 {
  margin-bottom: 16px;
  font-size: 1.05rem;
}

.resource-sidebar nav {
  border-top: 1px solid var(--color-border);
}

.resource-sidebar a {
  display: flex;
  align-items: center;
  gap: 10px;
  padding: 13px 0;
  color: var(--color-muted);
  border-bottom: 1px solid var(--color-border);
  font-size: 0.82rem;
  font-weight: 700;
}

.resource-sidebar a:hover,
.resource-sidebar a[aria-current="page"] {
  color: var(--color-primary-dark);
}

.resource-sidebar .icon {
  width: 1.1rem;
  height: 1.1rem;
  color: var(--resource-tone, var(--color-primary-dark));
}

.resource-sidebar-cta {
  margin-top: 28px;
  padding: 22px;
  color: var(--color-white);
  background: var(--color-ink);
  border-radius: var(--radius);
}

.resource-sidebar-cta strong,
.resource-sidebar-cta p {
  color: var(--color-white);
}

.resource-sidebar-cta p {
  margin: 8px 0 16px;
  color: #c5d8de;
  font-size: 0.82rem;
}

.resource-sidebar-cta .button {
  width: 100%;
}

.resource-directory,
.resource-article {
  min-width: 0;
}

.resource-category {
  --resource-tone: var(--color-primary-dark);
  padding: 0 0 72px;
  scroll-margin-top: 132px;
}

.resource-category + .resource-category {
  padding-top: 58px;
  border-top: 1px solid var(--color-border);
}

.resource-category-heading {
  display: grid;
  grid-template-columns: minmax(0, 0.8fr) minmax(300px, 1.2fr);
  align-items: end;
  gap: 42px;
  margin-bottom: 30px;
  padding-top: 18px;
  border-top: 5px solid var(--resource-tone);
}

.resource-category-heading h2 {
  margin-bottom: 0;
  font-size: 2.25rem;
}

.resource-category-heading p {
  margin-bottom: 0;
  color: var(--color-muted);
}

.resource-category-title {
  display: flex;
  align-items: center;
  gap: 12px;
}

.resource-category-title .icon {
  width: 1.7rem;
  height: 1.7rem;
  color: var(--resource-tone);
}

.resource-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0;
  overflow: hidden;
  background: var(--color-white);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
}

.resource-card {
  min-height: 260px;
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  padding: 28px;
  background: var(--color-white);
  border-right: 1px solid var(--color-border);
  border-bottom: 1px solid var(--color-border);
}

.resource-hub-page .page-hero {
  background: var(--color-white);
}

.services-footer-overview {
  border-top: 1px solid var(--color-border);
}

.services-footer-overview h2 {
  max-width: 970px;
  font-size: 3.7rem;
}

/* Calculator suite */

.tools-hero .eyebrow-with-icon .icon {
  color: var(--color-primary-dark);
}

.tool-suite-section {
  padding: 92px 0 104px;
  background: var(--color-white);
}

.tool-suite-heading {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(300px, 0.7fr);
  align-items: end;
  gap: 56px;
  margin-bottom: 42px;
}

.tool-suite-heading h2 {
  max-width: 760px;
  margin-bottom: 0;
  font-size: 2.65rem;
}

.tool-suite-heading > p {
  margin-bottom: 0;
  color: var(--color-muted);
}

.tool-tab-list {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  border: 1px solid var(--color-border);
  border-bottom: 0;
}

.tool-tab-list button {
  min-width: 0;
  min-height: 92px;
  display: flex;
  align-items: center;
  gap: 12px;
  padding: 18px 20px;
  color: var(--color-ink);
  background: var(--color-white);
  border: 0;
  border-right: 1px solid var(--color-border);
  cursor: pointer;
  text-align: left;
}

.tool-tab-list button:last-child {
  border-right: 0;
}

.tool-tab-list button::after {
  width: 0;
  height: 3px;
  position: absolute;
  right: 20px;
  bottom: 0;
  left: 20px;
  background: var(--color-green);
  content: "";
  transition: width 160ms ease;
}

.tool-tab-list button {
  position: relative;
}

.tool-tab-list button[aria-selected="true"] {
  color: var(--color-white);
  background: var(--color-ink);
}

.tool-tab-list button[aria-selected="true"]::after {
  width: calc(100% - 40px);
}

.tool-tab-list button > .icon {
  width: 23px;
  height: 23px;
  flex: 0 0 auto;
  color: var(--color-primary-dark);
}

.tool-tab-list button:nth-child(2) > .icon { color: #2867b2; }
.tool-tab-list button:nth-child(3) > .icon { color: #7251c9; }
.tool-tab-list button:nth-child(4) > .icon { color: #12845e; }
.tool-tab-list button[aria-selected="true"] > .icon { color: var(--color-primary); }

.tool-tab-list strong,
.tool-tab-list small {
  display: block;
}

.tool-tab-list strong {
  font-size: 0.88rem;
  white-space: nowrap;
}

.tool-tab-list small {
  margin-top: 3px;
  color: var(--color-muted);
  font-size: 0.68rem;
  line-height: 1.35;
}

.tool-tab-list button[aria-selected="true"] small {
  color: #bcd1d8;
}

.tool-panel[hidden] {
  display: none !important;
}

.tool-panel {
  min-height: 660px;
  display: grid;
  grid-template-columns: minmax(0, 1.08fr) minmax(390px, 0.92fr);
  border: 1px solid var(--color-border);
}

.tool-form-column {
  min-width: 0;
  padding: 42px;
}

.tool-form-column > h2 {
  max-width: 650px;
  margin-bottom: 14px;
  font-size: 2.25rem;
}

.tool-form-column > p:not(.eyebrow) {
  max-width: 680px;
  color: var(--color-muted);
}

.tool-form {
  margin-top: 32px;
}

.tool-input-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
}

.tool-input-grid label {
  min-width: 0;
  display: grid;
  align-content: start;
  gap: 8px;
  color: var(--color-ink);
  font-size: 0.76rem;
  font-weight: 760;
}

.tool-input-grid input,
.tool-input-grid select {
  width: 100%;
  min-width: 0;
  min-height: 48px;
  padding: 10px 12px;
  color: var(--color-ink);
  background: var(--color-white);
  border: 1px solid #aebdc2;
  border-radius: 4px;
  font: inherit;
  font-size: 0.92rem;
  font-weight: 650;
}

.tool-input-grid input:focus,
.tool-input-grid select:focus {
  border-color: var(--color-primary-dark);
  box-shadow: 0 0 0 3px rgba(38, 186, 214, 0.18);
  outline: 0;
}

.tool-input-affix {
  min-width: 0;
  display: grid;
  grid-template-columns: 36px minmax(0, 1fr);
  align-items: center;
  border: 1px solid #aebdc2;
  border-radius: 4px;
}

.tool-input-affix:focus-within {
  border-color: var(--color-primary-dark);
  box-shadow: 0 0 0 3px rgba(38, 186, 214, 0.18);
}

.tool-input-affix b {
  color: var(--color-muted);
  font-size: 0.82rem;
  text-align: center;
}

.tool-input-affix input {
  border: 0;
}

.tool-input-affix input:focus {
  box-shadow: none;
}

.tool-input-suffix {
  grid-template-columns: minmax(0, 1fr) 36px;
}

.tool-calculate-button {
  margin-top: 26px;
}

.tool-calculate-button .icon {
  width: 18px;
  height: 18px;
}

.tool-assumptions {
  margin-top: 20px;
  color: var(--color-muted);
  font-size: 0.75rem;
}

.tool-assumptions p {
  margin-bottom: 10px;
}

.tool-status {
  min-height: 42px;
  margin: 16px 0 0;
  color: var(--color-primary-dark);
  font-size: 0.75rem;
  font-weight: 650;
}

.tool-share-note {
  display: block;
  margin: 12px 0 0;
  color: var(--color-muted);
  font-size: 0.7rem;
  line-height: 1.5;
}

.tool-result-column {
  min-width: 0;
  display: grid;
  grid-template-rows: minmax(0, 1fr) auto;
  background: #f4f7f8;
  border-left: 1px solid var(--color-border);
}

.tool-result-card {
  min-width: 0;
  padding: 40px;
}

.tool-result-heading {
  min-height: 110px;
  display: grid;
  grid-template-columns: 46px minmax(0, 1fr);
  align-items: start;
  gap: 16px;
  padding-bottom: 28px;
  border-bottom: 1px solid var(--color-border);
}

.tool-result-heading > .icon {
  width: 30px;
  height: 30px;
  color: var(--color-positive-dark);
}

.tool-result-heading small,
.tool-result-heading strong {
  display: block;
}

.tool-result-heading small {
  min-height: 20px;
  color: var(--color-muted);
  font-size: 0.72rem;
  font-weight: 760;
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.tool-result-heading strong {
  min-height: 50px;
  margin-top: 6px;
  color: var(--color-ink);
  font-size: 2.35rem;
  line-height: 1.12;
}

.tool-result-card.is-pending .tool-result-heading strong {
  color: #9aabb1;
}

.tool-analysis-table {
  margin-top: 8px;
}

.tool-analysis-row {
  min-height: 62px;
  display: grid;
  grid-template-columns: 24px minmax(0, 1fr) auto;
  align-items: center;
  gap: 10px;
  border-bottom: 1px solid var(--color-border);
}

.tool-analysis-row .icon {
  width: 18px;
  height: 18px;
  color: var(--color-primary-dark);
}

.tool-analysis-row span {
  color: var(--color-muted);
  font-size: 0.76rem;
}

.tool-analysis-row strong {
  color: var(--color-ink);
  font-size: 0.82rem;
  text-align: right;
}

.tool-result-card.is-pending .tool-analysis-row strong {
  color: #9aabb1;
}

.tool-result-note {
  margin: 20px 0 0;
  color: var(--color-muted);
  font-size: 0.7rem;
}

.tool-lead-cta {
  min-height: 236px;
  padding: 30px 40px 36px;
  background: #e7f8fb;
  border-top: 1px solid #b9e2e9;
}

.tool-lead-cta h3 {
  min-height: 54px;
  margin-bottom: 10px;
  font-size: 1.3rem;
}

.tool-lead-cta > p:not(.eyebrow) {
  min-height: 48px;
  margin-bottom: 20px;
  color: var(--color-muted);
  font-size: 0.8rem;
}

.tool-lead-cta .button {
  width: 100%;
}

.tool-lead-cta .button.is-pending {
  color: #5f6f75;
  background: #d2dce0;
  border-color: #d2dce0;
  cursor: not-allowed;
  pointer-events: none;
}

.tool-guidance {
  border-top: 1px solid var(--color-border);
}

.tool-guidance-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.82fr) minmax(0, 1.18fr);
  align-items: start;
  gap: 80px;
}

.tool-guidance-layout h2 {
  font-size: 2.5rem;
}

.tool-guidance-list {
  border-top: 1px solid var(--color-border);
}

.tool-guidance-list p {
  display: grid;
  grid-template-columns: 26px minmax(0, 1fr);
  align-items: start;
  gap: 12px;
  margin: 0;
  padding: 18px 0;
  color: var(--color-muted);
  border-bottom: 1px solid var(--color-border);
}

.tool-guidance-list .icon {
  width: 20px;
  height: 20px;
  color: var(--color-primary-dark);
}

.resource-card .resource-card-icon {
  width: 42px;
  height: 42px;
  display: grid;
  place-items: center;
  margin-bottom: 26px;
  color: var(--resource-tone);
  border: 1px solid currentColor;
  border-radius: 6px;
}

.resource-card .icon {
  width: 21px;
  height: 21px;
}

.resource-card h3 {
  margin-bottom: 10px;
  font-size: 1.25rem;
}

.resource-card p {
  color: var(--color-muted);
  font-size: 0.88rem;
}

.resource-card > a:last-child {
  margin-top: auto;
  color: var(--resource-tone);
  font-weight: 780;
}

.tone-cashflow { --resource-tone: #118a4f; }
.tone-operations { --resource-tone: #1467b4; }
.tone-tax { --resource-tone: #7251c9; }
.tone-local { --resource-tone: #087f98; }

.resource-article > header {
  padding-bottom: 42px;
  border-bottom: 1px solid var(--color-border);
}

.resource-meta {
  display: flex;
  flex-wrap: wrap;
  gap: 10px 22px;
  margin-top: 24px;
  color: var(--color-muted);
  font-size: 0.8rem;
  font-weight: 650;
}

.resource-copy-section {
  padding: 54px 0;
  border-bottom: 1px solid var(--color-border);
}

.resource-copy-section h2 {
  max-width: 760px;
  font-size: 2.15rem;
}

.resource-copy-section > p,
.resource-copy-section li {
  color: var(--color-muted);
}

.resource-callout {
  margin: 26px 0;
  padding: 25px 28px;
  background: var(--color-surface);
  border-left: 5px solid var(--resource-tone);
  border-radius: 0 var(--radius) var(--radius) 0;
}

.resource-callout strong {
  display: block;
  margin-bottom: 6px;
  color: var(--color-ink);
}

.resource-checklist {
  display: grid;
  gap: 0;
  margin: 28px 0 0;
  padding: 0;
  border-top: 1px solid var(--color-border);
  list-style: none;
}

.resource-checklist li {
  display: flex;
  align-items: flex-start;
  gap: 12px;
  padding: 15px 0;
  border-bottom: 1px solid var(--color-border);
}

.resource-checklist .icon {
  width: 1.15rem;
  height: 1.15rem;
  margin-top: 3px;
  color: var(--resource-tone);
}

.official-source-list a {
  overflow-wrap: anywhere;
}

.sidebar-cta {
  padding: 26px;
  color: var(--color-white);
  background: var(--color-ink);
  border-radius: var(--radius);
}

.sidebar-cta h2,
.sidebar-cta p {
  color: var(--color-white);
}

.sidebar-cta h2 {
  margin-bottom: 12px;
  font-size: 1.55rem;
}

.sidebar-cta p:not(.mega-menu-label) {
  color: #c5d8de;
}

.sidebar-cta .button {
  width: 100%;
  margin-top: 8px;
}

.sidebar-phone {
  display: block;
  margin-top: 15px;
  color: var(--color-white);
  font-weight: 760;
  text-align: center;
}

.sidebar-section {
  padding: 25px 5px;
  border-bottom: 1px solid var(--color-border);
}

.sidebar-section h2 {
  margin-bottom: 14px;
  font-size: 0.8rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
}

.sidebar-section nav {
  display: grid;
  gap: 11px;
}

.sidebar-section nav a {
  color: var(--color-primary-dark);
  font-size: 0.9rem;
  font-weight: 700;
}

.sidebar-section nav a:hover {
  color: var(--color-positive-dark);
}

.sidebar-section dl,
.sidebar-section dd {
  margin: 0;
}

.sidebar-section dl > div {
  display: grid;
  grid-template-columns: 88px 1fr;
  gap: 12px;
  padding: 7px 0;
  font-size: 0.84rem;
}

.sidebar-section dt {
  color: var(--color-muted);
}

.sidebar-section dd {
  color: var(--color-ink);
  font-weight: 680;
}

@media (max-width: 1050px) {
  h1 {
    font-size: 4.5rem;
  }

  h2 {
    font-size: 3.1rem;
  }

  .header-inner {
    gap: 20px;
  }

  .primary-nav {
    gap: 14px;
  }

  .primary-nav > a,
  .nav-trigger {
    font-size: 0.86rem;
  }

  .mega-menu-group {
    padding-right: 15px;
    padding-left: 15px;
  }

  .mega-menu-feature {
    margin-left: 15px;
    padding: 19px;
  }

  .mega-process-inner {
    grid-template-columns: minmax(170px, 0.65fr) minmax(0, 1.7fr) minmax(170px, 0.65fr);
    gap: 16px;
  }

  .mega-process-steps li {
    padding-right: 12px;
    padding-left: 12px;
  }

  .mega-process-cta {
    padding-left: 16px;
  }

  .trust-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .trust-grid > div:nth-child(2) {
    border-right: 1px solid var(--color-border);
  }

  .trust-grid > div:nth-child(3) {
    border-left: 1px solid var(--color-border);
    border-top: 1px solid var(--color-border);
  }

  .trust-grid > div:nth-child(4) {
    border-top: 1px solid var(--color-border);
  }

  .value-grid,
  .process-grid,
  .payment-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .value-item:nth-child(3),
  .value-item:nth-child(4),
  .process-grid li:nth-child(3),
  .process-grid li:nth-child(4),
  .payment-item:nth-child(3),
  .payment-item:nth-child(4) {
    border-top: 1px solid var(--color-border);
  }

  .value-item:nth-child(3),
  .process-grid li:nth-child(3),
  .payment-item:nth-child(3) {
    border-left: 1px solid var(--color-border);
  }

  .service-grid,
  .article-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .industry-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .industry-card img,
  .article-card img {
    height: 280px;
  }

  .tab-panel {
    grid-template-columns: 1fr;
    gap: 32px;
  }

  .mid-cta-inner {
    grid-template-columns: 1fr 1fr;
    gap: 50px;
  }

  .calculator-layout,
  .faq-layout,
  .closing-grid {
    grid-template-columns: 1fr 1fr;
    gap: 50px;
  }

  .footer-grid {
    grid-template-columns: 1fr 1fr;
    gap: 50px;
  }

  .directory-grid,
  .industry-overview-grid,
  .industry-simple-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .industry-simple-grid > section:nth-child(3) {
    grid-column: 1 / -1;
    padding-right: 0;
    padding-left: 0;
    border-top: 1px solid var(--color-border);
    border-left: 0;
  }

  .industry-simple-grid > section:nth-child(3) .industry-link-list {
    grid-template-columns: repeat(3, minmax(0, 1fr));
    gap: 28px;
  }

  .industry-simple-grid > section:nth-child(3) .industry-link-list > a {
    border-top: 0;
  }

  .service-content-layout {
    grid-template-columns: minmax(0, 1fr) 280px;
    gap: 44px;
  }
}

@media (max-width: 860px) {
  h1 {
    font-size: 3.75rem;
  }

  h2 {
    font-size: 2.7rem;
  }

  .section {
    padding: 78px 0;
  }

  .header-inner {
    grid-template-columns: 1fr auto;
  }

  .menu-button {
    display: inline-flex;
  }

  .site-header .header-cta {
    display: none;
  }

  .primary-nav {
    position: fixed;
    z-index: 45;
    top: 112px;
    right: 0;
    bottom: 0;
    left: 0;
    display: none;
    align-items: stretch;
    justify-content: start;
    flex-direction: column;
    gap: 0;
    padding: 28px 20px;
    background: var(--color-white);
    overflow-y: auto;
    overscroll-behavior: contain;
  }

  .primary-nav.is-open {
    display: flex;
  }

  .primary-nav > .nav-direct-link {
    width: 100%;
    min-height: auto;
    padding: 15px 4px;
    border-bottom: 1px solid var(--color-border);
    font-size: 1.06rem;
  }

  .nav-item {
    width: 100%;
    align-items: stretch;
    flex-direction: column;
    border-bottom: 1px solid var(--color-border);
  }

  .nav-heading {
    width: 100%;
    min-height: auto;
  }

  .nav-overview-link {
    min-width: 0;
    min-height: auto;
    flex: 1 1 auto;
    padding: 15px 4px;
    font-size: 1.06rem;
  }

  .nav-submenu-toggle {
    width: 48px;
    min-height: 54px;
  }

  .nav-trigger {
    width: 100%;
    min-height: auto;
    justify-content: space-between;
    padding: 15px 4px;
    font-size: 1.06rem;
  }

  .mega-menu {
    position: static;
    width: 100%;
    background: var(--color-surface);
    border: 0;
    box-shadow: none;
  }

  .primary-nav .mega-menu-inner {
    width: 100%;
    max-width: none;
    grid-template-columns: 1fr;
    padding: 8px 14px 18px;
  }

  .mega-menu-group,
  .mega-menu-group:first-child {
    padding: 16px 0;
    border-left: 0;
    border-bottom: 1px solid var(--color-border);
  }

  .mega-menu-label {
    margin-bottom: 9px;
  }

  .primary-nav .mega-link {
    min-height: 54px;
    margin-right: -6px;
    margin-left: -6px;
    padding: 7px 6px;
    border-bottom: 0;
    font-size: 0.9rem;
  }

  .mega-menu-feature {
    margin: 18px 0 0;
  }

  .primary-nav .mega-process-inner {
    width: 100%;
    max-width: none;
    grid-template-columns: 1fr;
    align-items: stretch;
    gap: 0;
    padding: 8px 14px 18px;
  }

  .mega-process-intro {
    padding: 16px 0 18px;
    border-bottom: 1px solid var(--color-border);
  }

  .mega-process-steps {
    grid-template-columns: repeat(2, minmax(0, 1fr));
    padding: 12px 0;
  }

  .mega-process-steps li {
    padding: 14px 12px;
    border-left: 1px solid var(--color-border);
  }

  .mega-process-steps li:nth-child(odd) {
    border-left: 0;
  }

  .mega-process-steps li::after {
    display: none;
  }

  .mega-process-cta {
    padding: 18px 0 0;
    border-top: 1px solid var(--color-border);
    border-left: 0;
  }

  .menu-button[aria-expanded="true"] .menu-open-icon {
    display: none;
  }

  .menu-button[aria-expanded="true"] .menu-close-icon {
    display: inline-block;
  }

  .hero {
    min-height: min(690px, calc(100svh - 154px));
  }

  .hero h1 {
    max-width: 760px;
  }

  .split-heading {
    grid-template-columns: 1fr;
    gap: 18px;
  }

  .split-heading > p {
    max-width: 720px;
  }

  .mid-cta-inner {
    grid-template-columns: 1fr;
  }

  .mid-cta h2 {
    font-size: 2.7rem;
  }

  .calculator-layout,
  .faq-layout,
  .closing-grid {
    grid-template-columns: 1fr;
  }

  .calculator-intro,
  .closing-copy {
    max-width: 720px;
  }

  .faq-intro {
    position: static;
  }

  .industry-links {
    grid-auto-columns: min(84vw, 360px);
  }

  .page-hero-inner {
    padding-top: 44px;
    padding-bottom: 52px;
  }

  .page-hero h1 {
    font-size: 3.15rem;
  }

  .overview-cta-inner,
  .choice-layout,
  .local-lens-layout,
  .industry-local-note-inner {
    grid-template-columns: 1fr;
    gap: 38px;
  }

  .overview-cta-inner {
    min-height: auto;
    padding-top: 58px;
    padding-bottom: 58px;
  }

  .service-content-layout {
    grid-template-columns: 1fr;
    gap: 64px;
    padding-top: 70px;
    padding-bottom: 84px;
  }

  .resource-hub-layout,
  .resource-article-layout {
    grid-template-columns: 1fr;
    gap: 50px;
    padding-top: 64px;
    padding-bottom: 84px;
  }

  .resource-sidebar nav {
    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 0 24px;
  }

  .resource-sidebar {
    position: static;
  }

  .tool-suite-heading,
  .tool-panel,
  .tool-guidance-layout {
    grid-template-columns: 1fr;
  }

  .tool-suite-heading {
    align-items: start;
    gap: 18px;
  }

  .tool-panel {
    min-height: auto;
  }

  .tool-result-column {
    border-top: 1px solid var(--color-border);
    border-left: 0;
  }

  .sidebar-sticky {
    position: static;
    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 0 28px;
  }

  .sidebar-cta {
    grid-row: span 2;
  }
}

@media (max-width: 650px) {
  main section[id],
  .site-footer [id] {
    scroll-margin-top: 118px;
  }

  .service-card[id],
  .industry-card[id],
  .industry-links [id],
  .article-card[id] {
    scroll-margin-top: 118px;
  }

  h1 {
    font-size: 2.65rem;
  }

  h2 {
    font-size: 2.15rem;
  }

  .container {
    width: min(calc(100% - 28px), var(--container));
  }

  .section {
    padding: 64px 0;
  }

  .utility-inner {
    justify-content: center;
  }

  .utility-inner > p {
    display: none;
  }

  .utility-actions {
    width: 100%;
    justify-content: space-between;
    gap: 12px;
  }

  .utility-actions > a {
    font-size: 0.75rem;
  }

  .header-inner {
    min-height: 70px;
  }

  .brand-mark {
    width: 38px;
    height: 38px;
  }

  .primary-nav {
    top: 104px;
  }

  .hero {
    min-height: calc(100svh - 148px);
    background-position: 62% center;
  }

  .hero-inner {
    padding-top: 52px;
    padding-bottom: 58px;
  }

  .hero h1 {
    font-size: 2.65rem;
  }

  .hero-lead {
    font-size: 1.03rem;
  }

  .hero-actions {
    align-items: stretch;
    flex-direction: column;
  }

  .hero-actions .button {
    width: 100%;
  }

  .hero-checks {
    align-items: flex-start;
    flex-direction: column;
    gap: 9px;
  }

  .trust-grid,
  .value-grid,
  .service-grid,
  .industry-grid,
  .process-grid,
  .payment-grid,
  .article-grid,
  .footer-grid {
    grid-template-columns: 1fr;
  }

  .trust-grid > div,
  .trust-grid > div:first-child,
  .trust-grid > div:nth-child(3) {
    min-height: 96px;
    border-right: 1px solid var(--color-border);
    border-left: 1px solid var(--color-border);
  }

  .trust-grid > div:not(:first-child) {
    border-top: 1px solid var(--color-border);
  }

  .value-item,
  .value-item:first-child,
  .value-item:nth-child(3),
  .process-grid li,
  .process-grid li:first-child,
  .process-grid li:nth-child(3) {
    min-height: auto;
    border-right: 1px solid var(--color-border);
    border-left: 1px solid var(--color-border);
  }

  .value-item:not(:first-child),
  .process-grid li:not(:first-child) {
    border-top: 0;
  }

  .value-icon,
  .process-grid li > span {
    margin-bottom: 24px;
  }

  .payment-item,
  .payment-item:first-child,
  .payment-item:nth-child(3) {
    min-height: auto;
    border-right: 1px solid var(--color-border);
    border-left: 1px solid var(--color-border);
  }

  .payment-item:not(:first-child) {
    border-top: 1px solid var(--color-border);
  }

  .service-card {
    min-height: 270px;
  }

  .tab-list {
    display: flex;
    overflow-x: auto;
    scroll-snap-type: x mandatory;
    scrollbar-width: none;
  }

  .tab-list::-webkit-scrollbar {
    display: none;
  }

  .tab-list button {
    min-width: 168px;
    flex: 1 0 auto;
    scroll-snap-align: start;
  }

  .tab-panel {
    min-height: 720px;
    padding: 28px 20px;
  }

  .panel-copy h3 {
    font-size: 1.6rem;
  }

  .dashboard {
    min-height: 340px;
    padding: 18px;
  }

  .metric-row {
    grid-template-columns: 1fr;
  }

  .metric-row > div {
    min-height: 72px;
    padding: 12px 0;
    border-right: 0;
    border-bottom: 1px solid var(--color-border);
  }

  .metric-row > div:last-child {
    border-bottom: 0;
  }

  .bar-chart {
    height: 118px;
    gap: 7px;
  }

  .mid-cta-inner {
    grid-template-columns: 1fr;
    gap: 22px;
  }

  .mid-cta h2 {
    font-size: 2.15rem;
  }

  .mid-cta .button {
    width: 100%;
  }

  .payment-safety {
    align-items: flex-start;
  }

  .industry-card > div {
    min-height: 160px;
  }

  .industry-card img,
  .article-card img {
    height: 220px;
  }

  .calculator-card,
  .contact-form {
    padding: 22px;
  }

  .field-row {
    grid-template-columns: 1fr;
    gap: 0;
  }

  .article-card > div {
    min-height: 290px;
  }

  .faq-list summary {
    min-height: 86px;
  }

  .footer-grid {
    gap: 36px;
  }

  .footer-bottom {
    align-items: flex-start;
    flex-direction: column;
    justify-content: center;
    padding: 20px 0;
  }

  .page-hero-inner {
    padding-top: 34px;
    padding-bottom: 42px;
  }

  .breadcrumbs {
    margin-bottom: 28px;
  }

  .page-hero h1 {
    font-size: 2.35rem;
  }

  .page-hero h1 + p,
  .lead-copy {
    font-size: 1.02rem;
  }

  .hero-inline-actions {
    align-items: stretch;
    flex-direction: column;
    gap: 14px;
  }

  .hero-inline-actions .button {
    width: 100%;
  }

  .directory-heading {
    margin-bottom: 40px;
  }

  .directory-heading h2,
  .choice-layout h2,
  .local-lens h2,
  .service-article h2 {
    font-size: 2.05rem;
  }

  .directory-grid,
  .industry-overview-grid,
  .industry-simple-grid,
  .service-feature-grid,
  .report-list,
  .local-lens ul,
  .sidebar-sticky {
    grid-template-columns: 1fr;
  }

  .page-hero-compact h1 {
    font-size: 2.25rem;
  }

  .simple-directory-heading h2 {
    font-size: 2rem;
  }

  .industry-simple-grid > section,
  .industry-simple-grid > section:first-child,
  .industry-simple-grid > section:nth-child(3) {
    grid-column: auto;
    padding: 26px 0;
    border-top: 1px solid var(--color-border);
    border-left: 0;
  }

  .industry-simple-grid > section:first-child {
    border-top: 0;
  }

  .industry-simple-grid > section:nth-child(3) .industry-link-list {
    grid-template-columns: 1fr;
    gap: 0;
  }

  .industry-simple-grid > section:nth-child(3) .industry-link-list > a:not(:first-child) {
    border-top: 1px solid var(--color-border);
  }

  .industry-local-note-inner {
    min-height: auto;
    padding: 32px 24px;
  }

  .directory-card {
    min-height: 250px;
    padding: 24px;
  }

  .overview-cta h2 {
    font-size: 2.15rem;
  }

  .directory-heading h1,
  .services-footer-overview h2 {
    font-size: 2.15rem;
  }

  .tool-suite-section {
    padding: 64px 0 72px;
  }

  .tool-suite-heading h2,
  .tool-guidance-layout h2 {
    font-size: 2.15rem;
  }

  .tool-tab-list {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .tool-tab-list button {
    min-height: 68px;
    padding: 14px;
    border-bottom: 1px solid var(--color-border);
  }

  .tool-tab-list button:nth-child(2) {
    border-right: 0;
  }

  .tool-tab-list small {
    display: none;
  }

  .tool-form-column,
  .tool-result-card {
    padding: 26px;
  }

  .tool-form-column > h2 {
    font-size: 1.9rem;
  }

  .tool-input-grid {
    grid-template-columns: 1fr;
  }

  .tool-lead-cta {
    min-height: 226px;
    padding: 26px;
  }

  .tool-result-heading strong {
    font-size: 2rem;
  }

  .choice-list article {
    grid-template-columns: 1fr;
    gap: 8px;
  }

  .service-hero-points {
    align-items: flex-start;
    flex-direction: column;
  }

  .service-content-layout {
    padding-top: 56px;
    padding-bottom: 68px;
  }

  .resource-hub-layout,
  .resource-article-layout {
    padding-top: 52px;
    padding-bottom: 68px;
  }

  .resource-sidebar nav,
  .resource-list,
  .resource-category-heading {
    grid-template-columns: 1fr;
  }

  .resource-category-heading {
    align-items: start;
    gap: 18px;
  }

  .resource-card {
    min-height: 235px;
  }

  .service-copy-section {
    padding: 52px 0;
  }

  .local-records-section {
    margin: 0;
    padding-right: 22px;
    padding-left: 22px;
  }

  .article-closing-cta {
    padding: 26px;
  }

  .article-closing-cta h2 {
    font-size: 1.9rem;
  }

  .article-closing-cta > div {
    align-items: stretch;
    flex-direction: column;
  }

  .sidebar-cta {
    grid-row: auto;
  }
}

@media (prefers-reduced-motion: reduce) {
  *,
  *::before,
  *::after {
    scroll-behavior: auto !important;
    transition-duration: 0.01ms !important;
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
  }
}

/* Keep contact copy readable inside the white form panel. */
.contact-embed > .privacy-notice,
.contact-embed > .contact-alternative,
.contact-embed > noscript > p {
  color: var(--color-text);
  padding: 0 24px;
  margin: 20px 0;
}