:root{
--navy:#102c35;--navy2:#173f49;--ink:#19343b;--muted:#5d7076;--line:#d8e5e4;
--soft:#f3f8f7;--mint:#dff5ef;--teal:#0d8780;--teal2:#42c9b5;--coral:#ed7b57;
--gold:#f3c45c;--red:#b3444d;--shadow:0 18px 55px rgba(18,55,61,.12);
--radius:20px;--wrap:min(1500px,calc(100% - 40px))}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--ink);background:#fff;line-height:1.68}
img{max-width:100%;height:auto}a{color:#086c70;text-decoration-thickness:1px;text-underline-offset:3px}
:focus-visible{outline:3px solid var(--gold);outline-offset:3px;border-radius:6px}.wrap{width:var(--wrap);margin-inline:auto}
.skip-link{position:absolute;left:-999px;top:8px;background:#fff;padding:12px 16px;z-index:9999}.skip-link:focus{left:8px}
.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}
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.97);border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}
.header-row{min-height:76px;display:flex;align-items:center;justify-content:space-between;gap:24px}
.brand{display:flex;align-items:center;gap:12px;color:var(--navy);text-decoration:none;min-width:310px}.brand img{flex:0 0 auto}
.brand span{display:flex;flex-direction:column}.brand strong{font-size:1.05rem;letter-spacing:-.015em}.brand small{font-size:.76rem;color:var(--muted);font-weight:650}
.primary-nav{display:flex;align-items:center;gap:2px}.primary-nav a{color:var(--navy);text-decoration:none;font-weight:760;font-size:.88rem;padding:10px 9px;border-radius:12px}
.primary-nav a:hover,.primary-nav a:focus{background:#eaf7f4;color:#086c70}.menu-button{display:none;border:1px solid var(--line);background:#fff;border-radius:12px;padding:10px}
.menu-button span{display:block;width:24px;height:2px;background:var(--navy);margin:4px}
.hero{background:linear-gradient(135deg,var(--navy),#1b5360 62%,#23726f);color:#fff}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(370px,.9fr);gap:58px;align-items:center;padding:88px 0}
.eyebrow{text-transform:uppercase;letter-spacing:.12em;font-weight:850;font-size:.75rem;color:var(--teal)}
.hero .eyebrow{color:#81f2db}.hero h1{font-size:clamp(2.7rem,6vw,5.3rem);line-height:.98;letter-spacing:-.05em;margin:.3em 0}
.hero p{font-size:1.17rem;max-width:760px;color:#dceef0}.button-row{display:flex;gap:12px;flex-wrap:wrap;margin-top:28px}
.button{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 19px;border-radius:14px;font-weight:850;text-decoration:none}
.button.primary{background:var(--teal2);color:var(--navy)}.button.secondary{border:1px solid rgba(255,255,255,.48);color:#fff}
.receipt-flow{background:rgba(255,255,255,.08);border:1px solid rgba(255,255,255,.2);border-radius:28px;padding:26px;box-shadow:0 30px 80px rgba(0,0,0,.2)}
.flow-row{display:grid;grid-template-columns:1fr auto 1fr auto 1fr;align-items:center;gap:9px}
.flow-node{background:#fff;color:var(--navy);padding:19px 11px;border-radius:17px;text-align:center;font-weight:850}.flow-node small{display:block;color:var(--muted);font-weight:650}
.flow-arrow{color:var(--teal2);font-size:1.7rem;font-weight:900}.hero-note{margin:18px 0 0;color:#dceef0;font-size:.91rem}
.section{padding:76px 0}.section.soft{background:var(--soft)}.section-heading{max-width:850px;margin-bottom:34px}
.section-heading h2{font-size:clamp(2rem,4vw,3.3rem);letter-spacing:-.035em;line-height:1.08;margin:.2em 0}
.section-heading p{font-size:1.07rem;color:var(--muted)}
.category-grid,.article-card-grid,.feature-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.category-card,.article-card,.feature-card{border:1px solid var(--line);border-radius:var(--radius);background:#fff;padding:25px;box-shadow:0 8px 28px rgba(18,55,61,.05)}
.category-card,.article-card{text-decoration:none;color:var(--ink);transition:.18s ease}.category-card:hover,.article-card:hover{transform:translateY(-2px);box-shadow:var(--shadow)}
.category-card{position:relative;overflow:hidden}.category-card:before{content:"";position:absolute;inset:0 auto 0 0;width:5px;background:linear-gradient(var(--teal2),var(--coral))}
.category-card span,.article-card span{font-size:.74rem;text-transform:uppercase;letter-spacing:.1em;color:var(--teal);font-weight:850}
.category-card h3,.article-card h3,.feature-card h3{margin:.28em 0 .45em;line-height:1.2}.category-card p,.article-card p,.feature-card p{color:var(--muted);margin-bottom:0}
.trust-strip{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.trust-item{display:flex;gap:15px;align-items:flex-start;padding:22px;border-radius:18px;background:#fff;border:1px solid var(--line)}
.trust-item b{font-size:1.35rem;color:var(--teal)}.trust-item h3{margin:0 0 5px}.trust-item p{margin:0;color:var(--muted)}
.page-hero{background:linear-gradient(135deg,#eef9f6,#fff6ef);padding:68px 0;border-bottom:1px solid var(--line)}
.page-hero h1{font-size:clamp(2.4rem,5vw,4.6rem);letter-spacing:-.045em;line-height:1.02;margin:.25em 0}.page-hero p{font-size:1.14rem;color:var(--muted);max-width:860px}
.content-section{padding:58px 0 82px}.content-grid{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:50px;align-items:start}
.panel{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:28px}.panel h2:first-child{margin-top:0}
.breadcrumb{display:flex;gap:9px;flex-wrap:wrap;color:var(--muted);font-size:.9rem;margin-bottom:34px}.breadcrumb a{color:#526c70}
.article-wrap{padding:38px 0 84px}.article-header{max-width:1010px;padding:18px 0 38px;border-bottom:1px solid var(--line)}
.article-header h1{font-size:clamp(2.5rem,5vw,4.7rem);line-height:1.02;letter-spacing:-.05em;margin:.18em 0}.lede{font-size:1.18rem;color:var(--muted);max-width:880px}.byline{color:#65767b;font-size:.92rem}
.article-layout{display:grid;grid-template-columns:minmax(0,890px) 300px;gap:55px;align-items:start;margin-top:42px}
.article-content h2{font-size:clamp(1.62rem,3vw,2.3rem);letter-spacing:-.025em;line-height:1.18;margin:2em 0 .65em}
.article-content h3{font-size:1.18rem;margin:1.5em 0 .45em}.article-content p,.article-content li{font-size:1.02rem}
.article-content ul,.article-content ol{padding-left:1.35rem}.article-content li{margin:.45em 0}
.plain-box,.takeaway{padding:26px;border-radius:20px;background:linear-gradient(135deg,#e9faf5,#fff3ea);border:1px solid #cfe7e1}
.plain-box h2,.takeaway h2{margin:0 0 .4em}.key-grid,.concept-grid,.use-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.key-grid article,.concept-grid article,.use-grid article{border:1px solid var(--line);border-radius:16px;padding:20px;background:#fff}.key-grid h3,.concept-grid h3,.use-grid h3{margin:0 0 6px}
.key-grid p,.concept-grid p,.use-grid p{margin:0;color:var(--muted)}.process-list{list-style:none;padding:0}
.process-list li{display:grid;grid-template-columns:45px 1fr;gap:16px;margin:18px 0;align-items:start}.process-list li>span{width:42px;height:42px;border-radius:50%;display:grid;place-items:center;background:var(--navy);color:#fff;font-weight:900}
.process-list h3{margin:0 0 4px}.process-list p{margin:0;color:var(--muted)}.check-list{padding:0;list-style:none}.check-list li{position:relative;padding:12px 0 12px 34px;border-bottom:1px solid var(--line)}
.check-list li:before{content:"✓";position:absolute;left:4px;color:var(--teal);font-weight:900}.check-list.warning li:before{content:"!";color:var(--red)}
.caution-section{border-left:5px solid var(--gold);padding-left:24px}.scope-note{border-left:5px solid var(--teal);background:var(--soft);padding:18px 20px;border-radius:0 14px 14px 0}
.article-aside{position:sticky;top:102px}.aside-card{border:1px solid var(--line);border-radius:18px;padding:22px;margin-bottom:18px;background:#fff}.aside-card h2{font-size:1.03rem;margin-top:0}.aside-card p{color:var(--muted);font-size:.92rem}
.related-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.related-card{border:1px solid var(--line);border-radius:15px;padding:18px;text-decoration:none;color:var(--ink)}
.related-card span{display:block;color:var(--teal);font-size:.71rem;text-transform:uppercase;font-weight:850}.related-card strong{display:block;margin-top:7px;line-height:1.25}
.filter-row{display:flex;flex-wrap:wrap;gap:10px;margin-bottom:28px}.filter-button{border:1px solid var(--line);background:#fff;padding:10px 14px;border-radius:999px;font-weight:760;cursor:pointer}
.filter-button[aria-pressed=true]{background:var(--navy);color:#fff}.tool-grid{display:grid;grid-template-columns:1fr 1fr;gap:25px}
.tool-card{border:1px solid var(--line);border-radius:22px;padding:28px;background:#fff;box-shadow:0 10px 36px rgba(18,55,61,.06)}
.field{margin:15px 0}.field label{display:block;font-weight:800;margin-bottom:6px}.field input,.field textarea,.field select{width:100%;font:inherit;padding:12px 13px;border:1px solid #bacccd;border-radius:11px;background:#fff}
.field textarea{min-height:105px;resize:vertical}.tool-result{margin-top:18px;padding:18px;border-radius:14px;background:var(--soft);border:1px solid var(--line);white-space:pre-wrap}
.tool-card button{border:0;background:var(--navy);color:#fff;font-weight:850;padding:12px 17px;border-radius:12px;cursor:pointer}
.glossary-list{display:grid;grid-template-columns:1fr 1fr;gap:14px}.glossary-item{border:1px solid var(--line);border-radius:14px;padding:18px}.glossary-item h2{font-size:1.04rem;margin:0 0 6px}.glossary-item p{margin:0;color:var(--muted)}
.article-index{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}.article-index .article-card{padding:21px}
.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:16px}.data-table{border-collapse:collapse;width:100%;min-width:680px}.data-table th,.data-table td{padding:14px;text-align:left;border-bottom:1px solid var(--line)}.data-table th{background:var(--soft)}
.site-footer{background:var(--navy);color:#dcebed;padding:58px 0 24px}.footer-grid{display:grid;grid-template-columns:1.45fr repeat(3,1fr);gap:38px}.footer-grid h2{font-size:.98rem;color:#fff}.footer-grid a{display:block;color:#dcebed;padding:4px 0}.footer-brand{font-size:1.3rem;font-weight:900;color:#fff}.footer-bottom{border-top:1px solid rgba(255,255,255,.15);margin-top:35px;padding-top:20px;display:flex;justify-content:space-between;gap:20px;font-size:.87rem}
.not-found{text-align:center;padding:100px 0}.not-found strong{font-size:7rem;line-height:1;color:var(--teal)}
@media(max-width:1120px){.primary-nav{gap:1px}.primary-nav a{padding:9px 7px;font-size:.82rem}.hero-grid{grid-template-columns:1fr}.category-grid,.article-card-grid,.feature-grid{grid-template-columns:repeat(2,1fr)}.article-layout{grid-template-columns:1fr}.article-aside{position:static}.content-grid{grid-template-columns:1fr}.footer-grid{grid-template-columns:1.4fr 1fr 1fr}.footer-grid>div:last-child{grid-column:2/4}.tool-grid{grid-template-columns:1fr}}
@media(max-width:820px){:root{--wrap:min(1500px,calc(100% - 28px))}.menu-button{display:block}.primary-nav{display:none;position:absolute;left:14px;right:14px;top:70px;background:#fff;border:1px solid var(--line);border-radius:18px;padding:10px;box-shadow:var(--shadow)}.primary-nav.open{display:grid}.primary-nav a{padding:12px}.brand small{display:none}.hero-grid{padding:64px 0}.flow-row{grid-template-columns:1fr}.flow-arrow{transform:rotate(90deg);text-align:center}.section{padding:56px 0}.trust-strip{grid-template-columns:1fr}.key-grid,.concept-grid,.use-grid,.related-grid,.glossary-list,.article-index{grid-template-columns:1fr}.footer-grid{grid-template-columns:1fr 1fr}.footer-grid>div:last-child{grid-column:auto}.footer-bottom{display:block}.footer-bottom span{display:block;margin:5px 0}}
@media(max-width:560px){.category-grid,.article-card-grid,.feature-grid,.footer-grid{grid-template-columns:1fr}.brand{min-width:0}.brand img{width:42px;height:42px}.hero h1{font-size:2.75rem}.receipt-flow{padding:18px}.page-hero{padding:50px 0}.article-header h1{font-size:2.5rem}.tool-card{padding:20px}}