:root {
  --ink: #16202a;
  --ink-2: #3d4a57;
  --muted: #66727f;
  --line: #e2e6ea;
  --line-2: #cfd6dc;
  --bg: #f6f7f5;
  --card: #ffffff;
  --brand: #0f5e5c;
  --brand-2: #0b4745;
  --brand-soft: #e5f1ef;
  --accent: #c2410c;
  --good: #15803d;
  --bad: #b91c1c;
  --warn-bg: #fff7e6;
  --c1: #0f5e5c; --c2: #e0a526; --c3: #5b7fb4; --c4: #c2410c; --c5: #8a6fb0; --c6: #7aa37a; --c7: #9aa5b1;
  --radius: 14px;
  --shadow: 0 1px 2px rgba(16,24,40,.05), 0 4px 16px rgba(16,24,40,.06);
  --font: ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  --mono: ui-monospace, "SF Mono", Menlo, Consolas, monospace;
}
*, *::before, *::after { box-sizing: border-box; }
[hidden] { display: none !important; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body { margin: 0; font: 16px/1.65 var(--font); color: var(--ink); background: var(--bg); }
img, svg { display: inline-block; vertical-align: middle; max-width: 100%; }
a { color: var(--brand); text-underline-offset: 2px; }
a:hover { color: var(--brand-2); }
h1, h2, h3, h4 { line-height: 1.25; color: var(--ink); margin: 1.6em 0 .55em; letter-spacing: -.01em; }
h1 { font-size: clamp(1.75rem, 3.6vw, 2.4rem); margin-top: .2em; }
h2 { font-size: clamp(1.3rem, 2.4vw, 1.6rem); }
h3 { font-size: 1.15rem; }
p, ul, ol { margin: 0 0 1em; }
code, kbd { font-family: var(--mono); font-size: .92em; background: #eef1f3; padding: .1em .35em; border-radius: 5px; }
.wrap { width: min(1200px, 100% - 32px); margin-inline: auto; }
.sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); }
.skip { position: absolute; left: -9999px; }
.skip:focus { left: 16px; top: 8px; z-index: 50; background: #fff; padding: 8px 12px; border-radius: 8px; }
:focus-visible { outline: 3px solid #7cc4bd; outline-offset: 2px; }

/* Header */
.site-header { background: #fff; border-bottom: 1px solid var(--line); position: sticky; top: 0; z-index: 20; }
.nav-row { display: flex; align-items: center; gap: 24px; min-height: 64px; }
.logo { display: inline-flex; align-items: center; gap: 10px; font-weight: 750; font-size: 1.12rem; color: var(--ink); text-decoration: none; letter-spacing: -.02em; }
.logo:hover { color: var(--ink); }
.site-nav { margin-left: auto; }
.site-nav > ul { display: flex; gap: 4px; list-style: none; margin: 0; padding: 0; }
.site-nav a { text-decoration: none; color: var(--ink-2); font-weight: 550; font-size: .95rem; display: block; padding: 8px 12px; border-radius: 8px; }
.site-nav a:hover { background: var(--brand-soft); color: var(--brand-2); }
.has-menu { position: relative; }
.menu { display: none; position: absolute; top: 100%; left: 0; min-width: 250px; background: #fff; border: 1px solid var(--line); border-radius: 12px; box-shadow: var(--shadow); list-style: none; padding: 6px; margin: 0; }
.has-menu:hover .menu, .has-menu:focus-within .menu { display: block; }
.menu a { font-weight: 500; }
.nav-toggle { display: none; margin-left: auto; background: none; border: 1px solid var(--line); border-radius: 10px; padding: 8px; color: var(--ink); cursor: pointer; }

/* Page scaffolding */
main { padding-bottom: 56px; }
.page-grid { display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: 32px; align-items: start; padding-top: 20px; }
.page-grid > * { min-width: 0; }
.page-grid aside { position: sticky; top: 84px; display: grid; gap: 20px; }
.crumbs ol { display: flex; flex-wrap: wrap; gap: 6px; list-style: none; padding: 0; margin: 0 0 10px; font-size: .88rem; color: var(--muted); }
.crumbs li + li::before { content: "›"; margin-right: 6px; color: var(--line-2); }
.crumbs a { color: var(--muted); text-decoration: none; }
.crumbs a:hover { color: var(--brand); text-decoration: underline; }
.page-head .lede { font-size: 1.1rem; color: var(--ink-2); max-width: 760px; }
.page-head .meta { font-size: .85rem; color: var(--muted); margin-top: -.4em; }

/* Article */
.article { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: clamp(20px, 3.5vw, 40px); margin-top: 24px; }
.article > :first-child { margin-top: 0; }
.article h2 { padding-top: .2em; }
.article li { margin-bottom: .35em; }
.article img { border-radius: 10px; }
.toc { background: var(--bg); border: 1px solid var(--line); border-radius: 12px; padding: 14px 18px; margin: 0 0 24px; font-size: .95rem; }
.toc strong { display: block; margin-bottom: 6px; }
.toc ol { margin: 0; padding-left: 20px; columns: 2; column-gap: 28px; }
.callout { border-left: 4px solid var(--brand); background: var(--brand-soft); padding: 14px 18px; border-radius: 0 10px 10px 0; margin: 0 0 1.2em; }
.callout.warn { border-color: #d97706; background: var(--warn-bg); }
.callout > :last-child { margin-bottom: 0; }
.formula { font-family: var(--mono); background: #10262a; color: #e6f4f1; padding: 14px 18px; border-radius: 10px; overflow-x: auto; margin: 0 0 1.2em; font-size: .95rem; line-height: 1.7; }
.example { border: 1px dashed var(--line-2); border-radius: 12px; padding: 16px 20px; margin: 0 0 1.2em; background: #fbfcfb; }
.example > :last-child { margin-bottom: 0; }
.table-wrap { overflow-x: auto; margin: 0 0 1.4em; border: 1px solid var(--line); border-radius: 12px; }
table { border-collapse: collapse; width: 100%; font-size: .95rem; }
th, td { text-align: left; padding: 10px 14px; border-bottom: 1px solid var(--line); vertical-align: top; }
th { background: #f1f4f3; font-weight: 650; font-size: .88rem; color: var(--ink-2); }
tr:last-child td { border-bottom: 0; }
td.num, th.num { text-align: right; font-variant-numeric: tabular-nums; }

/* Calculator */
.calc { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); box-shadow: var(--shadow); display: grid; grid-template-columns: minmax(0, 1.05fr) minmax(0, 1fr); overflow: hidden; }
.calc-form { padding: 24px; display: grid; gap: 16px; align-content: start; }
.calc-result { padding: 24px; background: linear-gradient(180deg, #f3f8f7, #f8faf9); border-left: 1px solid var(--line); display: grid; gap: 16px; align-content: start; }
.calc.stack { grid-template-columns: 1fr; }
.calc.stack .calc-result { border-left: 0; border-top: 1px solid var(--line); }
.row { display: grid; grid-template-columns: repeat(auto-fit, minmax(min(150px, 100%), 1fr)); gap: 14px; }
.field { display: grid; grid-template-columns: minmax(0, 1fr); gap: 6px; min-width: 0; }
.calc-form > *, .calc-result > *, .row > * { min-width: 0; }
.field label, .field .label { font-weight: 600; font-size: .9rem; color: var(--ink-2); }
.field small { color: var(--muted); font-size: .8rem; line-height: 1.4; }
.input { position: relative; display: flex; align-items: stretch; border: 1px solid var(--line-2); border-radius: 10px; background: #fff; transition: border-color .15s, box-shadow .15s; }
.input:focus-within { border-color: var(--brand); box-shadow: 0 0 0 3px rgba(15,94,92,.15); }
.input { min-width: 0; width: 100%; }
.input input, .input select, .input textarea { flex: 1 1 0; width: 100%; min-width: 0; border: 0; background: transparent; font: inherit; color: var(--ink); padding: 10px 12px; outline: none; font-variant-numeric: tabular-nums; }
.input select { cursor: pointer; appearance: none; background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%2366727f' stroke-width='1.6' fill='none'/%3E%3C/svg%3E"); background-repeat: no-repeat; background-position: right 12px center; padding-right: 34px; }
.input .pre, .input .suf { display: flex; align-items: center; flex: none; white-space: nowrap; padding: 0 12px; color: var(--muted); font-size: .92rem; background: #f4f6f6; }
.input .pre { border-right: 1px solid var(--line); border-radius: 10px 0 0 10px; }
.input .suf { border-left: 1px solid var(--line); border-radius: 0 10px 10px 0; }
textarea { resize: vertical; min-height: 110px; }
.seg { display: inline-flex; flex-wrap: wrap; background: #eef1f2; border-radius: 10px; padding: 4px; gap: 4px; }
.seg label { position: relative; cursor: pointer; }
.seg input { position: absolute; opacity: 0; pointer-events: none; }
.seg span { display: block; padding: 7px 14px; border-radius: 7px; font-weight: 600; font-size: .9rem; color: var(--ink-2); }
.seg input:checked + span { background: #fff; color: var(--brand-2); box-shadow: 0 1px 3px rgba(0,0,0,.1); }
.seg input:focus-visible + span { outline: 3px solid #7cc4bd; }
.check { display: flex; gap: 10px; align-items: center; font-size: .92rem; cursor: pointer; }
.check input { width: 18px; height: 18px; accent-color: var(--brand); }
details.more { border: 1px solid var(--line); border-radius: 10px; padding: 0 14px; }
details.more > summary { cursor: pointer; font-weight: 600; font-size: .92rem; padding: 12px 0; color: var(--brand-2); }
details.more[open] > summary { border-bottom: 1px solid var(--line); margin-bottom: 14px; }
details.more > .row, details.more > .field { margin-bottom: 14px; }
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 8px; border: 0; border-radius: 10px; font: inherit; font-weight: 650; padding: 11px 18px; cursor: pointer; background: var(--brand); color: #fff; text-decoration: none; }
.btn:hover { background: var(--brand-2); color: #fff; }
.btn.ghost { background: #fff; color: var(--brand-2); border: 1px solid var(--line-2); }
.btn.ghost:hover { background: var(--brand-soft); }
.btn.small { padding: 7px 12px; font-size: .88rem; }
.btn-row { display: flex; flex-wrap: wrap; gap: 10px; }

.big { display: grid; gap: 2px; }
.big .k { font-size: .85rem; font-weight: 600; color: var(--muted); text-transform: uppercase; letter-spacing: .04em; }
.big .v { font-size: clamp(2rem, 4.5vw, 2.7rem); font-weight: 780; letter-spacing: -.03em; color: var(--brand-2); font-variant-numeric: tabular-nums; line-height: 1.1; }
.big .s { color: var(--ink-2); font-size: .95rem; }
.stats { display: grid; grid-template-columns: repeat(auto-fit, minmax(130px, 1fr)); gap: 10px; }
.stat { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 10px 12px; }
.stat .k { font-size: .78rem; color: var(--muted); font-weight: 600; }
.stat .v { font-size: 1.15rem; font-weight: 720; font-variant-numeric: tabular-nums; }
.breakdown { width: 100%; font-size: .93rem; background: #fff; border: 1px solid var(--line); border-radius: 10px; overflow: hidden; }
.breakdown td, .breakdown th { padding: 8px 12px; }
.breakdown tr.total td { font-weight: 750; background: #f1f6f5; }
.swatch { display: inline-block; width: 10px; height: 10px; border-radius: 3px; margin-right: 8px; vertical-align: 0; }
.bar { display: flex; height: 14px; border-radius: 99px; overflow: hidden; background: #e8ecec; }
.bar span { display: block; height: 100%; }
.legend { display: flex; flex-wrap: wrap; gap: 6px 14px; font-size: .82rem; color: var(--ink-2); }
.note { font-size: .82rem; color: var(--muted); margin: 0; }
.err { color: var(--bad); font-size: .88rem; font-weight: 600; }
.steps { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 12px 14px; font-size: .9rem; }
.steps ol { margin: 0; padding-left: 20px; }
.chart-box { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 10px; }
.chart-box svg { width: 100%; height: auto; display: block; }
.timecard { width: 100%; font-size: .92rem; }
.timecard th, .timecard td { padding: 6px 6px; border-bottom: 1px solid var(--line); }
.timecard input { width: 100%; font: inherit; border: 1px solid var(--line-2); border-radius: 8px; padding: 6px 6px; background: #fff; min-width: 0; }
.timecard td.num { white-space: nowrap; font-weight: 650; }
.area-list { display: grid; gap: 10px; }
.area-item { display: grid; grid-template-columns: 1fr auto; gap: 10px; align-items: end; border: 1px solid var(--line); border-radius: 10px; padding: 12px; background: #fcfdfc; }

/* Sidebar */
.side-card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 18px; }
.side-card h2 { font-size: 1rem; margin: 0 0 10px; }
.side-list { list-style: none; margin: 0; padding: 0; display: grid; gap: 2px; }
.side-list a { display: flex; gap: 10px; align-items: center; padding: 8px 10px; border-radius: 8px; text-decoration: none; color: var(--ink); font-weight: 550; font-size: .93rem; }
.side-list a:hover { background: var(--brand-soft); color: var(--brand-2); }
.side-list .icon { color: var(--brand); flex: none; }
.state-links { columns: 2; column-gap: 12px; list-style: none; padding: 0; margin: 0; font-size: .9rem; }
.state-links li { break-inside: avoid; padding: 2px 0; }
.state-grid { list-style: none; padding: 0; margin: 0 0 1.4em; display: grid; grid-template-columns: repeat(auto-fill, minmax(170px, 1fr)); gap: 6px 14px; font-size: .95rem; }

/* FAQ, author, sources */
.faq details { border-bottom: 1px solid var(--line); }
.faq summary { cursor: pointer; font-weight: 650; padding: 14px 28px 14px 0; position: relative; list-style: none; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 4px; top: 10px; font-size: 1.4rem; color: var(--brand); font-weight: 400; }
.faq details[open] summary::after { content: "–"; }
.faq-a { padding: 0 0 14px; color: var(--ink-2); }
.faq-a > :last-child { margin-bottom: 0; }
.author-box { display: flex; gap: 14px; align-items: flex-start; border: 1px solid var(--line); border-radius: 12px; padding: 16px 18px; margin-top: 28px; background: #fbfcfb; font-size: .92rem; }
.author-box .icon { color: var(--brand); flex: none; margin-top: 2px; }
.author-box p { margin: 4px 0 0; color: var(--ink-2); }
.sources ul { font-size: .9rem; padding-left: 18px; }

/* Ads — reserve space to avoid layout shift */
.ad { margin: 24px 0; text-align: center; min-height: 120px; }
.ad-label { display: block; font-size: .7rem; letter-spacing: .08em; text-transform: uppercase; color: var(--muted); margin-bottom: 4px; }
aside .ad { margin: 0; min-height: 280px; }

/* Home */
.hero { padding: 56px 0 36px; }
.hero h1 { font-size: clamp(2rem, 5vw, 3.1rem); max-width: 820px; margin-bottom: .35em; letter-spacing: -.03em; }
.hero p { font-size: 1.15rem; color: var(--ink-2); max-width: 680px; }
.trust { display: flex; flex-wrap: wrap; gap: 10px 22px; list-style: none; padding: 0; margin: 20px 0 0; color: var(--ink-2); font-size: .93rem; }
.trust li { display: flex; align-items: center; gap: 8px; }
.trust .icon { color: var(--good); }
.featured { display: grid; grid-template-columns: 1.3fr 1fr; gap: 20px; margin: 10px 0 44px; }
.feature-card { background: var(--brand); color: #e7f3f1; border-radius: 18px; padding: 30px; text-decoration: none; display: grid; gap: 10px; align-content: start; }
.feature-card:hover { background: var(--brand-2); color: #fff; }
.feature-card h2 { color: #fff; margin: 0; font-size: 1.6rem; }
.feature-card .go { display: inline-flex; gap: 8px; align-items: center; font-weight: 700; color: #fff; }
.feature-states { background: #fff; border: 1px solid var(--line); border-radius: 18px; padding: 22px 24px; }
.feature-states h2 { font-size: 1.05rem; margin: 0 0 10px; }
.cat-block { margin: 0 0 40px; }
.cat-block > header { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; }
.cat-block h2 { margin: 0 0 4px; }
.cat-block > header p { color: var(--muted); margin: 0; }
.cards { display: grid; grid-template-columns: repeat(auto-fill, minmax(260px, 1fr)); gap: 16px; margin-top: 16px; }
.card { display: grid; grid-template-columns: auto 1fr; gap: 6px 14px; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 18px; text-decoration: none; color: var(--ink); transition: border-color .15s, box-shadow .15s, transform .15s; }
.card:hover { border-color: #9cc8c2; box-shadow: var(--shadow); transform: translateY(-1px); color: var(--ink); }
.card .ic { grid-row: span 2; width: 42px; height: 42px; border-radius: 11px; background: var(--brand-soft); color: var(--brand); display: grid; place-items: center; }
.card h3 { margin: 0; font-size: 1.02rem; }
.card p { margin: 0; color: var(--muted); font-size: .9rem; line-height: 1.5; }
.why { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 20px; margin: 10px 0 0; }
.why div { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 22px; }
.why h3 { margin: 10px 0 6px; }
.why p { margin: 0; color: var(--ink-2); font-size: .95rem; }
.why .icon { color: var(--brand); }
.prose { max-width: 780px; }
.narrow { max-width: 860px; }

/* Forms (contact) */
.form { display: grid; gap: 14px; max-width: 620px; }
.alert { padding: 12px 16px; border-radius: 10px; font-weight: 600; }
.alert.ok { background: #e7f6ec; color: #14532d; }
.alert.bad { background: #fdecec; color: #7f1d1d; }
.hp { position: absolute; left: -5000px; }

/* Footer */
.site-footer { background: #10262a; color: #b9c9c8; padding: 48px 0 20px; font-size: .92rem; }
.site-footer a { color: #d9e6e5; text-decoration: none; }
.site-footer a:hover { color: #fff; text-decoration: underline; }
.site-footer .logo { color: #fff; }
.foot-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr .8fr; gap: 32px; }
.foot-grid h3 { color: #fff; font-size: .95rem; margin: 0 0 8px; }
.foot-grid h3 + ul { margin-bottom: 18px; }
.foot-grid ul { list-style: none; padding: 0; margin: 0; display: grid; gap: 4px; }
.foot-brand p { margin-top: 12px; max-width: 320px; }
.foot-legal { border-top: 1px solid #22403f; margin-top: 30px; padding-top: 16px; font-size: .82rem; color: #8ea3a2; }

@media (max-width: 1024px) {
  .page-grid { grid-template-columns: minmax(0, 1fr); }
  .page-grid aside { position: static; }
  .foot-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 860px) {
  .calc { grid-template-columns: 1fr; }
  .calc-result { border-left: 0; border-top: 1px solid var(--line); }
  .featured { grid-template-columns: 1fr; }
  .nav-toggle { display: inline-flex; }
  .site-nav { display: none; position: absolute; left: 0; right: 0; top: 64px; background: #fff; border-bottom: 1px solid var(--line); padding: 8px 16px 16px; max-height: calc(100vh - 64px); overflow: auto; }
  .site-nav.open { display: block; }
  .site-nav > ul { flex-direction: column; }
  .menu { display: block; position: static; box-shadow: none; border: 0; padding: 0 0 6px 12px; min-width: 0; }
  .menu a { font-size: .9rem; padding: 6px 12px; color: var(--muted); }
  .toc ol { columns: 1; }
}
@media (max-width: 560px) {
  .calc-form, .calc-result { padding: 18px; }
  .foot-grid { grid-template-columns: 1fr; }
  .hero { padding-top: 36px; }
  th, td { padding: 8px 10px; }
}
@media print {
  .site-header, .site-footer, aside, .ad, .btn-row { display: none !important; }
  body { background: #fff; }
}