/* Accounting Support — base stylesheet
   Modeled directly on how real financial-content publishers (NerdWallet, etc.)
   actually build these pages: clean white body, a plain confident green band
   for the hero only, honest trust badges, one readable sans throughout. */
:root{
  --ink:#1A1A1A;
  --text:#333333;
  --muted:#666666;
  --line:#E3E3E3;
  --line-2:#EFEFEF;
  --bg:#FFFFFF;
  --panel:#F7F8F7;
  --green:#0B6E4F;
  --green-dark:#08543C;
  --green-bg:#E8F5EF;
  --green-hero-1:#0B6E4F;
  --green-hero-2:#0E8560;
  --warn-bg:#FBF1DC;
  --warn-line:#E7CE93;
  --radius:8px;
  --maxw:1100px;
  --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(--green);text-decoration:none}
a:hover{text-decoration:underline}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 24px}
h1,h2,h3,h4{color:var(--ink);line-height:1.2;font-weight:800;text-wrap:balance;letter-spacing:-0.01em}
h1{font-size:clamp(2rem,4vw,2.9rem);margin:0 0 16px}
h2{font-size:1.5rem;margin:40px 0 14px;font-weight:700}
h3{font-size:1.1rem;margin:26px 0 10px;font-weight:700}
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(--green);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:18px 0;position:relative}
.brand{font-weight:800;font-size:1.2rem;color:var(--ink)}
nav.links{display:flex;gap:28px;font-size:.93rem;font-weight:600}
nav.links a{color:var(--text)}
nav.links a:hover{color:var(--green);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)}
.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(0,0,0,.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 — plain confident green band, nothing else going on */
.hero{background:linear-gradient(160deg,var(--green-hero-1),var(--green-hero-2));padding:56px 0 44px}
.hero h1{color:#fff;max-width:18ch}
.hero p.lead{font-size:1.15rem;color:#DFF3EA;max-width:54ch;margin:18px 0 26px}
.hero-cta{display:flex;flex-wrap:wrap;align-items:center;gap:16px}
.hero-cta .cta-note{font-size:.86rem;color:#CDE9DC}

/* Trust row — honest version of the byline/fact-checked pattern */
.trust-row{display:flex;flex-wrap:wrap;align-items:center;gap:20px;margin-top:28px;padding-top:20px;border-top:1px solid rgba(255,255,255,.25);font-size:.86rem;color:#CDE9DC}
.trust-row .pill{display:inline-flex;align-items:center;gap:6px;background:rgba(255,255,255,.14);color:#fff;font-weight:700;font-size:.76rem;text-transform:uppercase;letter-spacing:.03em;padding:4px 10px;border-radius:99px}

/* 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:22px;background:var(--bg)}
.card h3{margin-top:0;font-size:1.08rem}
.card p{color:var(--muted);font-size:.94rem;margin-bottom:12px}
.card a.readmore{font-weight:700;font-size:.88rem;color:var(--green)}

/* 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(--green-bg);border-color:#BFDBCC;color:var(--green-dark)}
.callout.accent a{color:var(--green-dark)}

/* Table (article content) */
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);font-weight:700;color:var(--ink)}
tr:last-child td{border-bottom:none}
td.num,th.num{text-align:right;font-family:var(--mono)}

/* CTA button */
.btn{display:inline-block;background:#fff;color:var(--green-dark);font-weight:700;padding:13px 22px;border-radius:8px;font-size:.94rem;border:1.5px solid transparent}
.btn:hover{background:#EFFAF4;text-decoration:none}
.btn.outline{background:transparent;color:#fff;border:1.5px solid rgba(255,255,255,.6)}
.btn.outline:hover{background:rgba(255,255,255,.1)}

/* Article */
article{padding:40px 0 60px}
.byline{display:flex;align-items:center;gap:12px;flex-wrap:wrap;color:var(--muted);font-size:.88rem;margin-bottom:28px;padding-bottom:20px;border-bottom:1px solid var(--line)}
.byline .fact-checked{display:inline-flex;align-items:center;gap:6px;font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.03em;color:var(--green-dark);background:var(--green-bg);padding:4px 10px;border-radius:99px}
.article-nav{background:var(--panel);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-size:.8rem;text-transform:uppercase;letter-spacing:.03em}
.article-nav ol{margin:0;padding-left:18px}

/* Footer */
footer.site{border-top:1px solid var(--line);background:var(--panel);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-size:.85rem;text-transform:uppercase;letter-spacing:.04em;margin:0 0 12px}
.footer-grid a{display:block;color:var(--muted);margin-bottom:8px}
.footer-grid a:hover{color:var(--green)}
.footer-bottom{border-top:1px solid var(--line);padding-top:20px}

@media (max-width:720px){
  nav.links{display:none}
  .mobile-nav{display:block}
  .footer-grid{grid-template-columns:1fr;gap:20px}
}