/* Accounting Support — base stylesheet
   Identity: ledger paper + double-entry bookkeeping conventions.
   Forest green = credit/positive (primary). Ledger red = the margin rule on
   real accounting pads, used as a structural accent, never as a competing CTA color. */
:root{
  --ink:#1C1B17;
  --text:#3A362C;
  --muted:#6B6456;
  --line:#E7E0CF;
  --bg:#FAF7EF;
  --panel:#FFFFFF;
  --panel-2:#F1ECDD;
  --forest:#1F5F4A;
  --forest-dark:#163F32;
  --forest-bg:#E9F2ED;
  --ledger-red:#A8402E;
  --ledger-red-bg:#F7E9E5;
  --warn-bg:#FBF1DC;
  --warn-line:#E7CE93;
  --radius:8px;
  --maxw:1080px;
  --display:'Fraunces',Georgia,serif;
  --mono:'IBM Plex Mono',ui-monospace,'SFMono-Regular',monospace;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family:'Public Sans',-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;
  color:var(--text);
  background:var(--bg);
  line-height:1.6;
  -webkit-font-smoothing:antialiased;
}
img{max-width:100%;display:block}
a{color:var(--forest);text-decoration:none}
a:hover{text-decoration:underline}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 24px}
h1,h2,h3,h4{font-family:var(--display);color:var(--ink);line-height:1.2;font-weight:600;text-wrap:balance;letter-spacing:-0.01em}
h1{font-size:clamp(2.1rem,4vw,3rem);margin:0 0 16px;font-weight:600}
h2{font-size:1.6rem;margin:40px 0 14px}
h3{font-size:1.2rem;margin:28px 0 10px}
p{margin:0 0 16px}
ul,ol{margin:0 0 16px;padding-left:22px}
li{margin-bottom:6px}
.tabular{font-family:var(--mono);font-variant-numeric:tabular-nums}

/* Skip link */
.skip-link{position:absolute;left:-9999px;top:0;background:var(--forest);color:#fff;padding:10px 18px;border-radius:0 0 8px 0;font-weight:700;z-index:100;text-decoration:none}
.skip-link:focus{left:0}

/* Header */
header.site{border-bottom:1px solid var(--line);background:var(--bg)}
.nav{display:flex;align-items:center;justify-content:space-between;padding:20px 0;position:relative}
.brand{display:flex;align-items:baseline;gap:2px;font-family:var(--display);font-weight:600;font-size:1.3rem;color:var(--ink)}
.brand .rule{display:inline-block;width:3px;height:20px;background:var(--ledger-red);margin-right:10px;transform:translateY(3px)}
nav.links{display:flex;gap:28px;font-size:.92rem;font-weight:600}
nav.links a{color:var(--text)}
nav.links a:hover{color:var(--forest);text-decoration:none}

/* Mobile nav (details/summary — no JS dependency) */
.mobile-nav{display:none}
.mobile-nav summary{list-style:none;cursor:pointer;width:44px;height:44px;display:flex;align-items:center;justify-content:center;border-radius:8px;touch-action:manipulation}
.mobile-nav summary::-webkit-details-marker{display:none}
.mobile-nav summary:hover{background:var(--panel-2)}
.mobile-nav summary .bar{display:block;width:20px;height:2px;background:var(--ink);position:relative}
.mobile-nav summary .bar::before,.mobile-nav summary .bar::after{content:"";position:absolute;left:0;width:20px;height:2px;background:var(--ink)}
.mobile-nav summary .bar::before{top:-6px}
.mobile-nav summary .bar::after{top:6px}
.mobile-nav[open] summary .bar{background:transparent}
.mobile-nav[open] summary .bar::before{transform:rotate(45deg);top:0}
.mobile-nav[open] summary .bar::after{transform:rotate(-45deg);top:0}
.mobile-nav .menu{position:absolute;top:100%;left:0;right:0;background:var(--bg);border-bottom:1px solid var(--line);box-shadow:0 8px 20px rgba(28,27,23,.1);padding:8px 24px 16px}
.mobile-nav .menu a{display:block;padding:12px 0;font-weight:600;color:var(--text);border-bottom:1px solid var(--line);min-height:44px}
.mobile-nav .menu a:last-child{border-bottom:none}

/* Hero (homepage) */
.hero{background:var(--forest);color:#EFF6F1;position:relative;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background-image:repeating-linear-gradient(rgba(255,255,255,.05) 0 1px,transparent 1px 44px);pointer-events:none}
.hero-inner{display:grid;grid-template-columns:1.1fr .9fr;gap:48px;align-items:center;padding:72px 0;position:relative}
.hero .eyebrow{display:inline-flex;align-items:center;gap:8px;font-family:var(--mono);font-size:.76rem;letter-spacing:.06em;text-transform:uppercase;color:#CFE5DA;margin-bottom:18px}
.hero .eyebrow::before{content:"";width:8px;height:8px;background:var(--ledger-red);border-radius:1px}
.hero h1{color:#fff;margin-bottom:18px}
.hero p.lead{font-size:1.15rem;color:#D6E9DE;max-width:52ch;margin-bottom:28px}
.hero-cta{display:flex;flex-wrap:wrap;align-items:flex-start;gap:18px}
.hero-cta .cta-note{font-size:.82rem;color:#B9D7C6;max-width:22ch;padding-top:11px}

/* Ledger sample graphic */
.ledger-card{background:var(--panel);border-radius:var(--radius);box-shadow:0 20px 50px rgba(10,20,15,.28);position:relative;padding:0;overflow:hidden}
.ledger-card .rail{position:absolute;left:34px;top:0;bottom:0;width:1.5px;background:var(--ledger-red);opacity:.55}
.ledger-card .lc-head{display:flex;justify-content:space-between;align-items:center;padding:16px 22px 14px 48px;border-bottom:1px solid var(--line)}
.ledger-card .lc-head span{font-family:var(--mono);font-size:.72rem;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}
.ledger-row{display:grid;grid-template-columns:1fr auto auto;gap:14px;padding:13px 22px 13px 48px;border-bottom:1px solid var(--line);font-size:.88rem;align-items:baseline}
.ledger-row:last-child{border-bottom:none}
.ledger-row .desc{color:var(--text);font-weight:500}
.ledger-row .sub{display:block;color:var(--muted);font-size:.78rem;font-weight:400;margin-top:1px}
.ledger-row .debit{font-family:var(--mono);color:var(--ledger-red);white-space:nowrap}
.ledger-row .credit{font-family:var(--mono);color:var(--forest);white-space:nowrap}
.ledger-card .lc-foot{padding:12px 22px 16px 48px;font-family:var(--mono);font-size:.74rem;color:var(--muted);display:flex;justify-content:space-between}

/* Cards */
.grid{display:grid;gap:20px;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));margin:28px 0}
.card{border:1px solid var(--line);border-radius:var(--radius);padding:24px;background:var(--panel);border-top:3px solid var(--forest)}
.card h3{margin-top:0;font-size:1.1rem}
.card p{color:var(--muted);font-size:.95rem;margin-bottom:12px}
.card a.readmore{font-weight:600;font-size:.92rem;color:var(--forest)}

/* Trust strip */
.trust-strip{display:flex;flex-wrap:wrap;gap:28px;align-items:center;padding:18px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line);margin:36px 0;font-size:.86rem;color:var(--muted)}
.trust-strip strong{color:var(--ink);font-family:var(--mono);font-weight:600}

/* Callout / disclosure */
.callout{background:var(--warn-bg);border:1px solid var(--warn-line);border-radius:var(--radius);padding:16px 18px;font-size:.92rem;color:#6B4E12;margin:24px 0}
.callout a{color:#6B4E12;text-decoration:underline}
.callout.accent{background:var(--forest-bg);border-color:#BFDBCC;color:var(--forest-dark)}
.callout.accent a{color:var(--forest-dark)}

/* Table */
table{width:100%;border-collapse:collapse;margin:20px 0;font-size:.94rem}
th,td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--line)}
th{background:var(--panel-2);font-weight:700;color:var(--ink);font-family:var(--mono);font-size:.78rem;text-transform:uppercase;letter-spacing:.03em}
tr:last-child td{border-bottom:none}

/* CTA button */
.btn{display:inline-block;background:#fff;color:var(--forest-dark);font-weight:700;padding:13px 24px;border-radius:6px;font-size:.95rem;border:1.5px solid transparent}
.btn:hover{background:#EFF6F1;text-decoration:none}
.btn.outline{background:transparent;color:#fff;border:1.5px solid rgba(255,255,255,.5)}
.btn.outline:hover{background:rgba(255,255,255,.08)}
.btn.solid{background:var(--forest);color:#fff}
.btn.solid:hover{background:var(--forest-dark)}

/* Article */
article{padding:40px 0 60px}
.byline{display:flex;align-items:center;gap:14px;flex-wrap:wrap;color:var(--muted);font-size:.86rem;margin-bottom:28px;padding-bottom:20px;border-bottom:1px solid var(--line)}
.byline .fact-checked{display:inline-flex;align-items:center;gap:6px;font-family:var(--mono);font-size:.72rem;text-transform:uppercase;letter-spacing:.04em;color:var(--forest-dark);background:var(--forest-bg);padding:3px 9px;border-radius:99px}
.article-nav{background:var(--panel-2);border:1px solid var(--line);border-radius:var(--radius);padding:18px 20px;margin:24px 0 32px;font-size:.92rem}
.article-nav strong{display:block;margin-bottom:8px;color:var(--ink);font-family:var(--mono);font-size:.78rem;text-transform:uppercase;letter-spacing:.04em}
.article-nav ol{margin:0;padding-left:18px}

/* Footer */
footer.site{border-top:1px solid var(--line);background:var(--panel-2);padding:44px 0 32px;margin-top:60px;font-size:.9rem;color:var(--muted)}
.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:32px;margin-bottom:28px}
.footer-grid h4{color:var(--ink);font-family:var(--mono);font-size:.78rem;text-transform:uppercase;letter-spacing:.05em;margin:0 0 12px}
.footer-grid a{display:block;color:var(--muted);margin-bottom:8px}
.footer-grid a:hover{color:var(--forest)}
.footer-bottom{border-top:1px solid var(--line);padding-top:20px}

@media (max-width:820px){
  .hero-inner{grid-template-columns:1fr;padding:48px 0}
  .ledger-card{max-width:440px}
}
@media (max-width:720px){
  nav.links{display:none}
  .mobile-nav{display:block}
  .footer-grid{grid-template-columns:1fr;gap:20px}
}