/* ============================================================
   ACADEMY ACCOUNTING — shared design system
   Palette: warm ivory ground, deep navy contrast bands, muted
   champagne accent used sparingly, charcoal ink for text.
   Type: Ubuntu (headings + body/UI)
         + IBM Plex Mono (financial figures, index numerals)
   ============================================================ */

*, *::before, *::after { box-sizing: border-box; }
html, body { margin: 0; padding: 0; }

:root{
  --ivory:      #F6F3EC;
  --ivory-deep: #EDE7D8;
  --paper:      #FCFAF5;
  --charcoal:   #221F1B;
  --ink:        #2B2823;
  --ink-muted:  #736C5E;
  --navy:       #0C1620;
  --navy-soft:  #16222F;
  --champagne:  #B0894A;
  --champagne-deep:#8C6C39;
  --champagne-pale:#D9C7A3;
  --line:       #DCD3BE;
  --line-on-navy: #2C3A48;
  --on-navy:    #EFE9DA;
  --on-navy-muted: #9AA6AE;
  --good:       #3F6B4C;
  --cta-yellow:       #F3B813;
  --cta-yellow-hover: #FFC933;
  --shadow: 0 30px 60px -34px rgba(12,22,32,.35);
  --shadow-soft: 0 12px 30px -18px rgba(34,31,27,.25);
  color-scheme: light;
}

html{ background: var(--ivory); }
body{
  background: var(--ivory);
  color: var(--ink);
  font-family: 'Ubuntu', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;
  font-size: 16px;
  line-height: 1.5;
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
}
img{ max-width: 100%; display:block; }
[hidden]{ display:none !important; }
a{ color: inherit; text-decoration: none; }
button{ font-family: inherit; }

.wrap{ max-width: 1240px; margin: 0 auto; padding-inline: 28px; }
.full{ width: 100%; }
@media (max-width: 620px){ .wrap{ padding-inline: 20px; } }

h1,h2,h3,h4{
  font-family: 'Ubuntu', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;
  font-weight: 500;
  color: var(--charcoal);
  letter-spacing: -0.01em;
  text-wrap: balance;
  margin: 0;
}
.on-navy, .on-navy h1, .on-navy h2, .on-navy h3, .on-navy h4{ color: var(--on-navy); }
p{ margin:0; color: var(--ink-muted); line-height: 1.7; }
.on-navy p{ color: var(--on-navy); }
em{ font-style: italic; color: var(--champagne-deep); }
.on-navy em{ color: var(--champagne-pale); }
.accent{ font-style: normal; font-weight: 600; color: var(--champagne-deep); }
.on-navy .accent{ color: var(--champagne-pale); }

.mono{ font-family:'IBM Plex Mono', ui-monospace, Menlo, monospace; font-variant-numeric: tabular-nums; }
.label-caps{ font-family:'Ubuntu',sans-serif; font-weight:600; }
.eyebrow{
  font-family:'Ubuntu',sans-serif; font-weight:600;
  font-size: 11.5px; letter-spacing: .14em; text-transform: uppercase;
  color: var(--champagne-deep); display:inline-flex; align-items:center; gap:10px;
}
.on-navy .eyebrow{ color: var(--champagne-pale); }
.eyebrow::before{ content:""; width: 22px; height: 1px; background: currentColor; display:inline-block; opacity:.8; }

section{ padding-block: 88px; }
@media (max-width: 760px){ section{ padding-block: 56px; } }
.band-navy{ background: var(--navy); }
.band-ivory-deep{ background: var(--ivory-deep); }
.hairline-top{ border-top: 1px solid var(--line); }
.hairline-bottom{ border-bottom: 1px solid var(--line); }
.on-navy .hairline-top{ border-top-color: var(--line-on-navy); }
.on-navy .hairline-bottom{ border-bottom-color: var(--line-on-navy); }

/* ---------- buttons ---------- */
.btn{
  font-family:'Ubuntu',sans-serif; font-weight:600; font-size:14px; letter-spacing:.01em;
  padding: 15px 26px; border-radius: 3px; border: 1px solid transparent;
  display:inline-flex; align-items:center; gap:10px; cursor:pointer;
  transition: background-color .18s ease, color .18s ease, border-color .18s ease, transform .18s ease;
}
.btn:focus-visible{ outline: 2px solid var(--champagne); outline-offset: 2px; }
.btn-fill{ background: var(--cta-yellow); color: var(--navy); }
.btn-fill:hover{ background: var(--cta-yellow-hover); transform: translateY(-1px); }
.btn-champagne{ background: var(--cta-yellow); color: var(--navy); }
.btn-champagne:hover{ background: var(--cta-yellow-hover); transform: translateY(-1px); }
.btn-line{ border-color: var(--charcoal); color: var(--charcoal); }
.btn-line:hover{ border-color: var(--champagne-deep); color: var(--champagne-deep); }
.on-navy .btn-line{ border-color: var(--line-on-navy); color: var(--on-navy); }
.on-navy .btn-line:hover{ border-color: var(--champagne-pale); color: var(--champagne-pale); }
.btn-arrow{ transition: transform .18s ease; }
.btn:hover .btn-arrow{ transform: translateX(3px); }

/* ---------- nav utility bar ---------- */
.nav-utility{ background: var(--navy); position: relative; z-index: 41; }
.nav-utility-inner{
  display:flex; align-items:center; justify-content:space-between; gap:18px;
  padding-block: 9px; font-size: 10.5px; letter-spacing:.05em; color: var(--on-navy-muted);
}
.nav-utility .tagline{ font-family:'Ubuntu',sans-serif; font-weight:600; letter-spacing:.05em; white-space:nowrap; overflow:hidden; text-overflow:ellipsis; text-transform:uppercase; }
.nav-utility-contact{ display:flex; align-items:center; gap:10px; white-space:nowrap; flex:none; }
.nav-utility-contact a{ color: var(--on-navy-muted); }
.nav-utility-contact a:hover{ color: var(--champagne-pale); }
.nav-utility-contact .estoppel-link{ color: var(--champagne-pale); font-weight:600; letter-spacing:.03em; }
.nav-utility-contact .estoppel-link:hover{ color: var(--on-navy); }
.nav-utility .dot{ opacity:.5; }
@media (max-width: 640px){
  .nav-utility .tagline{ display:none; }
  .nav-utility-inner{ justify-content: flex-end; }
}

/* ---------- nav ---------- */
.site-nav{
  position: sticky; top: 0; z-index: 40;
  background: rgba(246,243,236,.94); backdrop-filter: blur(10px);
  border-bottom: 1px solid transparent;
  transition: border-color .25s ease, box-shadow .25s ease;
}
.site-nav.scrolled{ border-bottom-color: var(--line); box-shadow: 0 8px 24px -20px rgba(34,31,27,.4); }
.site-nav .wrap{ display:flex; align-items:center; justify-content:space-between; padding-block:21px; gap: 14px; flex-wrap: wrap; position:relative; }
.brand{ display:flex; align-items:center; gap:14px; }
.brand-mark{ height: 52px; width:auto; display:flex; align-items:center; flex:none; }
.brand-mark img{ height: 52px; width:auto; display:block; }
.brand-text{ display:flex; flex-direction:column; }
.brand-word{ font-family:'Ubuntu',sans-serif; font-size: 28px; font-weight:500; color: var(--charcoal); white-space:nowrap; line-height:1.2; }
.brand-word span{ color: var(--champagne-deep); }
.brand-sub{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size: 13.5px; letter-spacing:.07em; text-transform:uppercase; color: var(--ink-muted); margin-top:4px; white-space:nowrap; }
@media (max-width: 520px){ .brand-sub{ font-size: 9.5px; white-space: normal; max-width: 150px; line-height:1.3; } }

.nav-links{ display:flex; align-items:center; gap: 26px; font-size: 21.5px; font-weight: 600; letter-spacing:.01em; }
@media (min-width: 1100px){
  .nav-links{ gap: 18px; font-size: 17px; }
}
@media (min-width: 1300px){
  .nav-links{ gap: 24px; font-size: 19px; }
}
.nav-links a{ position: relative; padding-block: 4px; color: var(--ink); }
.nav-links a::after{
  content:""; position:absolute; left:0; right:100%; bottom:0; height:1px; background: var(--champagne-deep);
  transition: right .2s ease;
}
.nav-links a:hover::after, .nav-links a[aria-current="page"]::after{ right:0; }
.nav-links a[aria-current="page"]{ color: var(--champagne-deep); }
.nav-right{ display:flex; align-items:center; gap: 16px; }
.nav-toggle{ display:none; background:none; border:1px solid var(--line); border-radius:3px; padding:9px 11px; }
.nav-toggle span, .nav-toggle span::before, .nav-toggle span::after{
  content:""; display:block; width:18px; height:1.5px; background: var(--charcoal); position:relative;
}
.nav-toggle span::before{ position:absolute; top:-6px; }
.nav-toggle span::after{ position:absolute; top:6px; }

/* ---------- nav CTA block ---------- */
.nav-cta-block{ display:none; }
@media (min-width: 1100px){
  .site-nav .wrap{ padding-right: 260px; }
  .nav-right.nav-cta{ display:none; }
  .nav-cta-block{
    display:flex; flex-direction:column; align-items:center; justify-content:center; gap:4px;
    position:absolute; top:14px; right:24px; bottom:14px;
    padding-inline: 24px; border-radius: 4px; text-align:center;
    background: var(--cta-yellow); color: var(--navy);
    box-shadow: 0 1px 2px rgba(34,31,27,.08);
    transition: background-color .18s ease, transform .18s ease;
  }
  .nav-cta-block:hover{ background: var(--cta-yellow-hover); transform: translateY(-1px); }
  .nav-cta-block-eyebrow{
    font-family:'IBM Plex Mono',monospace; font-weight:600; font-size:12.5px; letter-spacing:.1em;
    text-transform:uppercase; color: var(--navy); opacity:.72;
  }
  .nav-cta-block-main{
    font-family:'Ubuntu',sans-serif; font-weight:700; font-size:18px; line-height:1.15; letter-spacing:.005em; color: var(--navy); white-space:nowrap;
  }
}

@media (max-width: 1099px){
  .nav-links{ display:none; position:absolute; top:100%; left:0; right:0; background: var(--ivory);
    flex-direction:column; align-items:flex-start; gap:0; padding: 8px 28px 20px; border-bottom:1px solid var(--line);
    z-index:39; }
  .nav-links.open{ display:flex; }
  .nav-links a{ width:100%; padding-block:13px; border-top:1px solid var(--line); }
  .nav-toggle{ display:block; order:2; }
  .brand{ order:1; }
  .nav-cta{ order:3; margin-left:auto; }
  .nav-cta .btn{ padding: 11px 16px; font-size:12.5px; }
}
@media (max-width: 520px){
  .nav-cta .btn span:not(.btn-arrow){ display:inline; }
  .nav-cta .btn{ padding: 10px 13px; font-size:11.5px; }
  .brand-mark, .brand-mark img{ height: 38px; }
  .brand-word{ font-size: 18px; }
}
@media (max-width: 360px){
  .brand-word{ font-size: 15.5px; }
}

/* ---------- hero (real photo) ---------- */
.hero-photo{ position: relative; overflow: hidden; background: var(--navy); }
.hero-photo-media{ position: absolute; inset: 0; z-index: 0; }
.hero-photo-media img{ width: 100%; height: 100%; object-fit: cover; object-position: 50% 42%; display: block; }
.hero-photo-media::after{
  content:""; position:absolute; inset:0;
  background: linear-gradient(105deg, rgba(9,17,25,.86) 0%, rgba(9,17,25,.74) 22%, rgba(9,17,25,.5) 42%, rgba(9,17,25,.22) 60%, rgba(9,17,25,.04) 76%, rgba(9,17,25,0) 88%);
}
.hero-tag{
  position:absolute; z-index:2; right: 28px; bottom: 22px;
  font-size: 11px; letter-spacing:.08em; text-transform:uppercase; color: var(--on-navy-muted);
  background: rgba(9,17,25,.55); padding: 7px 12px; border-radius: 2px; backdrop-filter: blur(2px);
}
.hero-photo-content{ position: relative; z-index: 1; padding-block: 98px 104px; }
.hero-photo-content .inner{ max-width: 660px; }
.hero-photo-content .eyebrow{ color: var(--champagne-pale); }
.hero-photo-content h1{ color: var(--on-navy); font-size: clamp(38px, 5.8vw, 68px); line-height: 1.04; }
.hero-photo-content h1 em{ color: var(--champagne-pale); }
.hero-photo-content h1 .accent{ color: var(--champagne-pale); }
.hero-photo-content .lede{ font-size: 17.5px; max-width: 46ch; margin-top: 24px; color: var(--on-navy); text-shadow: 0 1px 4px rgba(9,17,25,.45); }
.hero-photo-content .cta-row{ display:flex; align-items:center; gap: 20px; margin-top: 36px; flex-wrap: wrap; }
.hero-photo-content .phone-cta{ font-size: 13.5px; color: var(--on-navy-muted); margin-top:18px; }
.hero-photo-content .phone-cta .mono{ color: var(--on-navy); font-weight:500; }
.hero-photo-content .btn-line{ background: rgba(255,255,255,.14); border-color: rgba(255,255,255,.4); color: var(--on-navy); backdrop-filter: blur(4px); }
.hero-photo-content .btn-line:hover{ background: rgba(255,255,255,.22); border-color: var(--champagne-pale); color: var(--champagne-pale); }
@media (max-width: 760px){
  .hero-photo-content{ padding-block: 84px 64px; }
  .hero-photo-media img{ object-position: 80% 42%; }
  .hero-photo-media::after{
    background: linear-gradient(180deg, rgba(9,17,25,.38) 0%, rgba(9,17,25,.58) 30%, rgba(9,17,25,.84) 55%, rgba(9,17,25,.95) 80%);
  }
  .hero-tag{ left: 20px; right:auto; bottom:auto; top:18px; }
}

/* reveal-on-scroll */
.reveal{ opacity: 1; transform: none; }
@media (prefers-reduced-motion: no-preference){
  .reveal{ opacity: 0; transform: translateY(16px); transition: opacity .7s ease, transform .7s ease; }
  .reveal.in{ opacity: 1; transform: translateY(0); }
}

/* ---------- statement band ---------- */
.statement{ padding-block: 96px; }
.statement .wrap{ max-width: 980px; }
.statement h2{ font-size: clamp(28px, 4vw, 46px); line-height:1.18; }
.statement p{ margin-top: 22px; font-size: 16.5px; max-width: 62ch; }

/* ---------- split (problem) ---------- */
.split{ display:grid; grid-template-columns: 1fr 1fr; gap: 70px; align-items:start; }
@media (max-width: 900px){ .split{ grid-template-columns:1fr; gap:40px; } }
.split h2{ font-size: clamp(26px,3.4vw,36px); max-width: 15ch; }
.pain-list{ display:flex; flex-direction:column; }
.pain-item{ display:grid; grid-template-columns: 44px 1fr; gap: 18px; padding-block: 22px; border-top:1px solid var(--line); }
.pain-item:last-child{ border-bottom:1px solid var(--line); }
.pain-item .idx{ font-family:'Ubuntu',sans-serif; font-style:italic; font-size:22px; color: var(--champagne-deep); }
.pain-item h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:15px; color: var(--charcoal); }
.pain-item p{ margin-top:6px; font-size:14px; }

/* ---------- reporting mockup ---------- */
.report-frame{
  background: var(--paper); border: 1px solid var(--line); box-shadow: var(--shadow);
  border-radius: 4px; overflow: hidden; position: relative;
}
.report-top{
  display:flex; justify-content:space-between; align-items:center; gap:16px; flex-wrap:wrap;
  padding: 20px 26px; background: var(--charcoal); color: var(--on-navy);
}
.report-top .t{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:16px; }
.report-top .d{ font-family:'IBM Plex Mono',monospace; font-size:10.5px; letter-spacing:.05em; color:#B9C0C2; text-transform:uppercase; }
.report-tab-input{ position:absolute; opacity:0; width:1px; height:1px; pointer-events:none; }
.report-tabs{ display:flex; gap: 2px; padding: 0 26px; background: var(--ivory-deep); overflow-x:auto; }
.report-tabs label{
  font-family:'IBM Plex Mono',monospace; font-size:11.5px; letter-spacing:.04em; text-transform:uppercase;
  padding: 15px 16px; color: var(--ink-muted); cursor:pointer; border-bottom: 2px solid transparent; white-space:nowrap;
}
.report-panels{ padding: 30px 30px 8px; }
.report-panel{ display:none; }
/* radio inputs, .report-tabs and .report-panels are siblings under .report-frame,
   so the general-sibling combinator can reach both the active label and the active panel */
#t-bs:checked ~ .report-tabs label[for="t-bs"],
#t-is:checked ~ .report-tabs label[for="t-is"],
#t-bva:checked ~ .report-tabs label[for="t-bva"],
#t-cash:checked ~ .report-tabs label[for="t-cash"],
#t-ar:checked ~ .report-tabs label[for="t-ar"],
#t-reserves:checked ~ .report-tabs label[for="t-reserves"],
#t-sirs:checked ~ .report-tabs label[for="t-sirs"]{ color: var(--charcoal); border-bottom-color: var(--champagne-deep); }
#t-bs:checked ~ .report-panels #p-bs,
#t-is:checked ~ .report-panels #p-is,
#t-bva:checked ~ .report-panels #p-bva,
#t-cash:checked ~ .report-panels #p-cash,
#t-ar:checked ~ .report-panels #p-ar,
#t-reserves:checked ~ .report-panels #p-reserves,
#t-sirs:checked ~ .report-panels #p-sirs{ display:block; }
.rrow{ display:flex; justify-content:space-between; gap:14px; padding: 11px 0; border-bottom: 1px dotted var(--line); font-size: 14px; }
.rrow.total{ border-bottom:none; border-top: 1px solid var(--charcoal); margin-top:6px; padding-top:14px; font-weight:700; }
.rrow .k{ color: var(--ink); }
.rrow .v{ font-family:'IBM Plex Mono',monospace; color: var(--charcoal); }
.rgroup-label{ font-family:'IBM Plex Mono',monospace; font-size:11px; letter-spacing:.08em; text-transform:uppercase; color: var(--champagne-deep); margin: 20px 0 4px; }
.rgroup-label:first-child{ margin-top:0; }
.report-foot{ padding: 16px 30px 26px; font-size: 11.5px; color: var(--ink-muted); }

/* ---------- services index ---------- */
.svc-columns{ display:grid; grid-template-columns: 1fr 1fr; gap: 0 64px; margin-top: 44px; }
@media (max-width: 820px){ .svc-columns{ grid-template-columns:1fr; } }
.svc-group{ margin-bottom: 40px; }
.svc-group .glabel{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:11.5px; letter-spacing:.09em; text-transform:uppercase; color: var(--ink-muted); padding-bottom:14px; border-bottom:1px solid var(--charcoal); }
.svc-row{
  display:grid; grid-template-columns: 44px 1fr; gap:18px; padding-block:20px; border-bottom:1px solid var(--line);
  cursor:default;
}
.svc-row .n{ font-size:18px; font-weight:700; color: var(--champagne-deep); padding-top:1px; }
.svc-row h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:15.5px; color: var(--charcoal); }
.svc-row p{ font-size:13.5px; margin-top:6px; max-width:52ch; }

/* ---------- audience split ---------- */
.audience{ display:grid; grid-template-columns: 1fr 1fr; }
@media (max-width: 860px){ .audience{ grid-template-columns:1fr; } }
.audience-panel{ padding: 76px 56px; }
@media (max-width: 620px){ .audience-panel{ padding: 52px 24px; } }
.audience-panel.navy{ background: var(--navy); color: var(--on-navy); }
.audience-panel.ivory{ background: var(--ivory); }
.audience-panel h3{ font-size: clamp(24px,2.8vw,32px); }
.audience-panel .stmt-list{ margin-top: 30px; display:flex; flex-direction:column; }
.audience-panel .stmt{ padding-block:16px; border-top:1px solid var(--line); font-size:14.5px; color: var(--ink); }
.audience-panel.navy .stmt{ border-top-color: var(--line-on-navy); color: var(--on-navy); }
.audience-panel .stmt:last-child{ border-bottom:1px solid var(--line); }
.audience-panel.navy .stmt:last-child{ border-bottom-color: var(--line-on-navy); }
.audience-panel .stmt b{ color: var(--charcoal); font-weight:700; }
.audience-panel.navy .stmt b{ color: var(--on-navy); }
.audience-panel .go{ margin-top: 30px; display:inline-flex; }

/* ---------- process ---------- */
.process{ display:grid; grid-template-columns: repeat(4,1fr); gap: 30px; margin-top: 50px; }
@media (max-width: 900px){ .process{ grid-template-columns:1fr 1fr; row-gap:44px; } }
@media (max-width: 520px){ .process{ grid-template-columns:1fr; } }
.pstep{ position:relative; padding-top: 26px; }
.pstep::before{ content:""; position:absolute; top:0; left:0; width:100%; height:1px; background: var(--line); }
.pstep::after{ content: attr(data-n); position:absolute; top:-11px; left:0; background: var(--ivory);
  font-family:'Ubuntu',sans-serif; font-style:italic; font-size:20px; color: var(--champagne-deep); padding-right:10px; }
.band-navy .pstep::before{ background: var(--line-on-navy); }
.band-navy .pstep::after{ background: var(--navy); }
.pstep h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:15.5px; }
.pstep p{ margin-top:8px; font-size:13.5px; }

/* ---------- trust ---------- */
.trust-grid{ display:grid; grid-template-columns: repeat(2,1fr); gap: 1px; background: var(--line); border:1px solid var(--line); margin-top:44px; }
@media (max-width: 760px){ .trust-grid{ grid-template-columns:1fr; } }
.trust-cell{ background: var(--paper); padding: 32px 30px; }
.trust-cell h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:15px; color: var(--charcoal); }
.trust-cell p{ margin-top:10px; font-size:13.5px; }

/* ---------- final CTA ---------- */
.final-cta{ text-align:left; }
.final-cta h2{ font-size: clamp(30px,4.6vw,52px); max-width: 16ch; }
.final-cta .row{ display:flex; align-items:center; gap:26px; margin-top:34px; flex-wrap:wrap; }

/* ---------- contact ---------- */
.contact-grid{ display:grid; grid-template-columns: .85fr 1.15fr; gap: 64px; align-items:start; }
@media (max-width: 900px){ .contact-grid{ grid-template-columns:1fr; gap:40px; } }
.contact-info .item{ padding-block:18px; border-top:1px solid var(--line); display:flex; gap:16px; font-size:14.5px; }
.contact-info .item:last-child{ border-bottom:1px solid var(--line); }
.contact-info .k{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:11px; color: var(--champagne-deep); min-width:70px; padding-top:2px; letter-spacing:.06em; text-transform:uppercase; }
form.lead{ display:flex; flex-direction:column; gap:0; }
.field{ display:flex; flex-direction:column; gap:8px; padding-block:18px; border-top:1px solid var(--line); }
form.lead > .field:last-of-type{ border-bottom:1px solid var(--line); }
.field label{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:11px; letter-spacing:.07em; text-transform:uppercase; color: var(--ink-muted); }
.field input, .field select, .field textarea{
  font-family:'Ubuntu',sans-serif; font-size:15px; padding: 8px 0; border:none; background:transparent; color: var(--charcoal);
}
.field input:focus, .field select:focus, .field textarea:focus{ outline:none; }
.field.focus{ border-top-color: var(--champagne-deep); }
.field textarea{
  resize:vertical; min-height: 130px; font-family:'Ubuntu',sans-serif;
  background: #fff; border: 1px solid var(--line); border-radius: 4px;
  padding: 12px 14px; margin-top: 2px; box-shadow: inset 0 1px 2px rgba(34,31,27,.04);
}
.field textarea:focus{ border-color: var(--champagne-deep); }
.field textarea::placeholder{ color: var(--ink-muted); opacity:.75; }
.field-row{ display:grid; grid-template-columns:1fr 1fr; gap: 24px; }
@media (max-width: 560px){ .field-row{ grid-template-columns:1fr; } }
.field-row .field{ border-top:none; padding-top:0; }
.field-row{ border-top:1px solid var(--line); padding-top:18px; margin-top:0; }
form.lead .submit-row{ margin-top: 26px; display:flex; align-items:center; gap:18px; }
.form-msg{ font-size: 13.5px; color: var(--good); font-weight:600; }

/* ---------- resources ---------- */
.res-grid{ display:grid; grid-template-columns: repeat(3,1fr); gap: 1px; background: var(--line); border:1px solid var(--line); margin-top: 44px; }
@media (max-width: 860px){ .res-grid{ grid-template-columns:1fr 1fr; } }
@media (max-width: 560px){ .res-grid{ grid-template-columns:1fr; } }
.res-cell{ background: var(--paper); padding: 30px 26px; min-height: 210px; display:flex; flex-direction:column; justify-content:space-between; }
.res-cell .tag{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:11px; letter-spacing:.07em; text-transform:uppercase; color: var(--champagne-deep); }
.res-cell h4{ font-family:'Ubuntu',sans-serif; font-size:19px; margin-top:14px; }
.res-cell .status{ font-size:12px; color: var(--ink-muted); margin-top:18px; font-family:'Ubuntu',sans-serif; font-weight:600; font-style:italic; }

/* ---------- about ---------- */
.about-hero{ display:grid; grid-template-columns: 1.1fr .9fr; gap:64px; align-items:start; }
@media (max-width:900px){ .about-hero{ grid-template-columns:1fr; gap:36px; } }
.about-hero h1{ font-size: clamp(32px,4.6vw,54px); }
.pull{ font-family:'Ubuntu',sans-serif; font-style:italic; font-size: clamp(20px,2.4vw,26px); line-height:1.4; color: var(--charcoal); border-left: 2px solid var(--champagne); padding-left: 26px; }

/* ---------- footer ---------- */
footer.site{ padding-block: 60px 40px; }
.footer-top{ display:grid; grid-template-columns: 1.3fr repeat(4, .8fr); gap: 40px; }
@media (max-width: 860px){ .footer-top{ grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px){ .footer-top{ grid-template-columns: 1fr; } }
.footer-logo{ height: 60px; width:auto; display:block; }
.footer-top h5{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:11px; letter-spacing:.08em; text-transform:uppercase; color: var(--ink-muted); margin-bottom:16px; }
.footer-links{ display:flex; flex-direction:column; gap:11px; font-size:14px; }
.footer-links a:hover{ color: var(--champagne-deep); }
.footer-bottom{ display:flex; justify-content:space-between; align-items:center; gap:16px; flex-wrap:wrap; margin-top: 56px; padding-top: 26px; border-top:1px solid var(--line); font-size:12px; color: var(--ink-muted); }
.footer-bottom a{ text-decoration: underline; text-underline-offset: 2px; }
.footer-bottom a:hover{ color: var(--champagne-deep); }
.placeholder{ color: var(--champagne-deep); font-style:italic; }

/* ---------- homepage document system ("Board Packet" direction) ---------- */
.doc-label{ font-family:'IBM Plex Mono',monospace; font-weight:600; font-size:11px; letter-spacing:.12em; text-transform:uppercase; color: var(--champagne-deep); }
.on-navy .doc-label{ color: var(--champagne-pale); }
.doc-label::before{ content:"— "; }
.h-doc{ font-family:'Ubuntu',sans-serif; font-weight:600; letter-spacing:-0.005em; }

.trust-strip{ display:grid; grid-template-columns:repeat(3,1fr); border:1px solid var(--line); background:var(--paper); }
@media (max-width:760px){ .trust-strip{ grid-template-columns:1fr; } }
.trust-strip .kpi{ padding:28px 30px; border-right:1px solid var(--line); }
.trust-strip .kpi:last-child{ border-right:none; }
@media (max-width:760px){ .trust-strip .kpi{ border-right:none; border-bottom:1px solid var(--line); } .trust-strip .kpi:last-child{ border-bottom:none; } }
.trust-strip .kpi .n{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size:30px; color:var(--charcoal); }
.trust-strip .kpi .l{ font-family:'IBM Plex Mono',monospace; font-size:10.5px; letter-spacing:.07em; text-transform:uppercase; color:var(--ink-muted); margin-top:7px; line-height:1.5; }

.start-steps{ display:grid; grid-template-columns:repeat(3,1fr); gap:0; border:1px solid var(--line); margin-top:40px; }
@media (max-width:760px){ .start-steps{ grid-template-columns:1fr; } }
.start-steps .step{ padding:28px 30px; border-right:1px solid var(--line); background:var(--paper); }
.start-steps .step:last-child{ border-right:none; }
@media (max-width:760px){ .start-steps .step{ border-right:none; border-bottom:1px solid var(--line); } .start-steps .step:last-child{ border-bottom:none; } }
.start-steps .step .sn{ font-family:'IBM Plex Mono',monospace; font-weight:600; font-size:10.5px; letter-spacing:.1em; text-transform:uppercase; color:var(--champagne-deep); }
.start-steps .step h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:14.5px; margin-top:10px; color:var(--charcoal); }
.start-steps .step p{ font-size:13px; margin-top:6px; }

.notes-grid{ display:grid; grid-template-columns:1fr 1fr; border-top:1px solid var(--line); margin-top:34px; }
@media (max-width:760px){ .notes-grid{ grid-template-columns:1fr; } }
.note-row{ display:flex; gap:16px; padding:22px 0; border-bottom:1px solid var(--line); }
.note-row:nth-child(odd){ padding-right:30px; border-right:1px solid var(--line); }
.note-row:nth-child(even){ padding-left:30px; }
@media (max-width:760px){ .note-row:nth-child(odd){ border-right:none; padding-right:0; } .note-row:nth-child(even){ padding-left:0; } }
.note-row{ align-items:baseline; }
.note-row .idx{ font-family:'IBM Plex Mono',monospace; font-weight:600; font-size:10.5px; letter-spacing:.06em; color:var(--champagne-deep); min-width:20px; }
.note-row h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:15px; color:var(--charcoal); }
.note-row p{ margin-top:6px; font-size:13.5px; }

table.ledger-table{ width:100%; border-collapse:collapse; background:var(--paper); border:1px solid var(--line); margin-top:36px; }
table.ledger-table thead th{ text-align:left; font-family:'IBM Plex Mono',monospace; font-size:10.5px; letter-spacing:.07em; text-transform:uppercase; color:var(--ink-muted); padding:12px 18px; border-bottom:1px solid var(--line); background:var(--ivory-deep); }
table.ledger-table td{ padding:14px 18px; border-bottom:1px solid var(--line); vertical-align:top; font-size:13.5px; color:var(--ink-muted); }
table.ledger-table tr:last-child td{ border-bottom:none; }
table.ledger-table td.acct{ color:var(--champagne-deep); font-size:18px; font-weight:700; white-space:nowrap; padding-right:0; }
table.ledger-table td.name{ font-weight:700; color:var(--charcoal); white-space:nowrap; font-family:'Ubuntu',sans-serif; }
.ledger-group-row td{ background:var(--navy); color:var(--cta-yellow); font-weight:700; font-family:'IBM Plex Mono',monospace; font-size:11px; letter-spacing:.1em; text-transform:uppercase; padding:9px 18px; }
@media (max-width:700px){ table.ledger-table td.desc{ display:none; } }

.trust-rows{ margin-top:36px; border-top:1px solid var(--line); }
.trust-row{ display:grid; grid-template-columns:260px 1fr; gap:24px; padding:20px 0; border-bottom:1px solid var(--line); }
@media (max-width:700px){ .trust-row{ grid-template-columns:1fr; gap:6px; } }
.trust-row h4{ font-family:'Ubuntu',sans-serif; font-weight:700; font-size:14.5px; color:var(--charcoal); }
.trust-row p{ font-size:13.5px; }

.ref-line{ margin-top:28px; font-size:13.5px; font-style:italic; color:var(--ink-muted); border-left:2px solid var(--champagne); padding-left:18px; max-width:62ch; }
.on-navy .ref-line{ color:var(--on-navy-muted); border-left-color:var(--champagne-pale); }

/* ---------- chat widget placeholder ---------- */
.chat-placeholder{ position: fixed; right: 20px; bottom: 20px; z-index: 60; }
.chat-bubble-btn{
  width: 54px; height: 54px; border-radius: 50%; background: var(--navy); color: var(--on-navy);
  border: 1px solid var(--line-on-navy); display:flex; align-items:center; justify-content:center;
  cursor: pointer; box-shadow: var(--shadow); transition: transform .15s ease, background-color .15s ease;
}
.chat-bubble-btn:hover{ background: var(--champagne-deep); transform: translateY(-2px); }
.chat-bubble-btn:focus-visible{ outline: 2px solid var(--champagne); outline-offset: 2px; }
.chat-bubble-btn svg{ width: 23px; height: 23px; }
.chat-panel{
  position: absolute; right: 0; bottom: 66px; width: min(280px, calc(100vw - 40px));
  background: var(--paper); border: 1px solid var(--line); border-radius: 6px; box-shadow: var(--shadow);
  padding: 20px; display: none;
}
.chat-panel.open{ display: block; }
.chat-panel .tag{ font-family:'Ubuntu',sans-serif; font-weight:600; font-size: 10.5px; letter-spacing:.08em; text-transform: uppercase; color: var(--champagne-deep); }
.chat-panel h5{ font-family:'Ubuntu',sans-serif; font-weight: 500; font-size: 16px; margin-top: 8px; color: var(--charcoal); }
.chat-panel p{ font-size: 12.5px; margin-top: 8px; line-height: 1.6; }
.chat-panel .close{
  position: absolute; top: 8px; right: 10px; background: none; border: none;
  font-size: 13px; color: var(--ink-muted); cursor: pointer; padding: 6px;
}
.chat-panel .close:hover{ color: var(--charcoal); }