/* People 'n' Process: "the working paper"
   Ledger ruling, review ticks and manila folders, taken from the working papers
   that advisers and accountants already review every day. */
:root {
  --ink: #14231F;
  --ledger: #0E4A47;
  --ledger-2: #0A3936;
  --rule: #CFE3DA;
  --rule-soft: #E4EFEA;
  --manila: #EAD7A4;
  --manila-2: #DCC385;
  --review: #E58E3C;
  --paper: #FFFFFF;
  --muted: #4E5F5A;
  --wash: #F3F7F5;
  --max: 1240px;
  --font: "Archivo", "Helvetica Neue", Arial, sans-serif;
  --ease: cubic-bezier(.22, 1, .36, 1);
}

*, *::before, *::after { box-sizing: border-box; }
html, body { overflow-x: clip; }
html { -webkit-text-size-adjust: 100%; scroll-padding-top: 96px; }
body { margin: 0; background: var(--paper); color: var(--ink); font: 400 17px/1.6 var(--font); font-variant-numeric: tabular-nums; -webkit-font-smoothing: antialiased; }
img, svg { display: block; max-width: 100%; }
a { color: inherit; }
p { margin: 0 0 1em; max-width: 68ch; }
p:last-child { margin-bottom: 0; }

/* Type scale (ratio ~1.333); headlines condensed, body at normal width */
h1, h2, h3, h4 { margin: 0 0 .5em; font-weight: 700; font-stretch: 75%; line-height: 1; letter-spacing: -0.01em; text-wrap: balance; }
h1 { font-size: clamp(3rem, 7.4vw, 6.6rem); font-weight: 800; line-height: .92; letter-spacing: -0.02em; }
h2 { font-size: clamp(2.1rem, 4.4vw, 3.6rem); }
h3 { font-size: 1.6rem; font-stretch: 85%; line-height: 1.1; }
h4 { font-size: 1.15rem; font-stretch: 90%; }
strong { font-weight: 600; }
.wrap { width: 100%; max-width: var(--max); margin: 0 auto; padding: 0 32px; }
.skip { position: absolute; left: -999px; top: 8px; background: var(--ink); color: #fff; padding: 8px 14px; z-index: 100; }
.skip:focus { left: 8px; }
:focus-visible { outline: 3px solid var(--ledger); outline-offset: 3px; }
.on-teal :focus-visible, .p-hero.teal :focus-visible, .site-footer :focus-visible { outline-color: var(--manila); }
.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; }

/* Split-text helpers (hero headline only) */
.w { display: inline-block; overflow: hidden; vertical-align: top; padding-bottom: .06em; margin-bottom: -.06em; }
.wi { display: inline-block; }

/* ---------- Header ---------- */
.site-header { position: sticky; top: 0; z-index: 60; background: var(--paper); border-bottom: 1px solid var(--rule); }
.header-inner { display: flex; align-items: center; gap: 24px; height: 76px; }
.brand { display: inline-flex; align-items: center; gap: 10px; text-decoration: none; color: var(--ledger); flex-shrink: 0; }
.brand svg { width: 34px; height: 34px; }
.brand-name { font-weight: 700; font-stretch: 80%; font-size: 1.4rem; letter-spacing: -0.01em; white-space: nowrap; }
.brand-name i { font-style: normal; color: var(--review); }
.nav { margin-left: auto; display: flex; align-items: center; gap: 2px; }
.nav > a, .nav-drop > button {
  font: 500 .97rem/1 var(--font); color: var(--ink); text-decoration: none;
  padding: 10px 12px; background: none; border: 0; cursor: pointer; border-radius: 6px;
  display: inline-flex; align-items: center; gap: 6px;
}
.nav > a:hover, .nav-drop > button:hover { background: var(--wash); }
.nav a[aria-current="page"], .nav-drop.is-current > button { color: var(--ledger); font-weight: 600; text-decoration: underline; text-decoration-color: var(--review); text-decoration-thickness: 2px; text-underline-offset: 8px; }
.nav-drop { position: relative; }
.nav-drop svg { width: 12px; height: 12px; transition: transform .2s; }
.nav-drop.open svg { transform: rotate(180deg); }
.drop-menu { position: absolute; top: calc(100% + 8px); left: -8px; width: 380px; background: var(--paper); border: 1px solid var(--rule); border-radius: 8px; box-shadow: 0 18px 40px -24px rgba(20,35,31,.35); padding: 6px; display: none; }
.nav-drop.open .drop-menu { display: block; }
@media (hover: hover) and (min-width: 1001px) { .nav-drop:hover .drop-menu { display: block; } .drop-menu::before { content: ""; position: absolute; inset: -10px 0 auto; height: 10px; } }
.drop-menu a { display: grid; grid-template-columns: 56px 1fr; gap: 12px; align-items: center; padding: 8px; border-radius: 6px; text-decoration: none; }
.drop-menu a:hover, .drop-menu a[aria-current="page"] { background: var(--wash); }
.dm-img { width: 56px; height: 44px; border-radius: 4px; background-size: cover; background-position: center; }
.drop-menu strong { display: block; font-weight: 600; }
.drop-menu small { display: block; color: var(--muted); font-size: .84rem; line-height: 1.35; }
.drop-menu a.dm-all { display: block; padding: 10px 8px; font-weight: 600; color: var(--ledger); border-top: 1px solid var(--rule); border-radius: 0; margin-top: 4px; }
.nav > a.nav-cta { display: none; }
.menu-toggle { display: none; margin-left: 4px; width: 44px; height: 44px; border: 1px solid var(--rule); background: none; border-radius: 6px; cursor: pointer; position: relative; flex-shrink: 0; }
.menu-toggle span { position: absolute; left: 11px; right: 11px; height: 2px; background: var(--ink); transition: transform .3s var(--ease), top .3s var(--ease); }
.menu-toggle span:first-child { top: 16px; } .menu-toggle span:last-child { top: 25px; }
.menu-open .menu-toggle span:first-child { top: 20px; transform: rotate(45deg); }
.menu-open .menu-toggle span:last-child { top: 20px; transform: rotate(-45deg); }

@media (max-width: 1000px) {
  .menu-toggle { display: block; }
  .header-cta { margin-left: auto; }
  .nav { position: fixed; inset: 76px 0 0 0; background: var(--paper); flex-direction: column; align-items: stretch; gap: 0; padding: 8px 32px 32px; overflow-y: auto; display: none; }
  .menu-open .nav { display: flex; }
  .nav > a, .nav-drop > button { width: 100%; justify-content: space-between; padding: 18px 0; border-radius: 0; border-bottom: 1px solid var(--rule); font-size: 1.5rem; font-weight: 700; font-stretch: 80%; }
  .nav a[aria-current="page"] { text-underline-offset: 6px; }
  .drop-menu { position: static; width: auto; border: 0; box-shadow: none; padding: 0 0 8px; }
  .drop-menu a { grid-template-columns: 44px 1fr; }
  .dm-img { width: 44px; height: 36px; }
  body.menu-open { overflow: hidden; }
}

/* ---------- Buttons & links ---------- */
.btn[aria-busy="true"] { opacity: .7; cursor: progress; }
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 10px; font: 600 1rem/1 var(--font); padding: 16px 24px; border-radius: 6px; text-decoration: none; cursor: pointer; border: 1.5px solid transparent; white-space: nowrap; transition: background .2s, color .2s, border-color .2s, transform .15s var(--ease); }
.btn:active { transform: scale(.97); }
.btn svg { width: 16px; height: 16px; }
.btn-cta, .btn-dark { background: var(--ledger); color: #fff; }
.btn-cta:hover, .btn-dark:hover { background: var(--ledger-2); }
.btn-line { border-color: var(--ledger); color: var(--ledger); background: transparent; }
.btn-line:hover { background: var(--ledger); color: #fff; }
.on-teal .btn-cta, .p-hero.teal .btn-cta { background: var(--manila); color: var(--ink); }
.on-teal .btn-cta:hover, .p-hero.teal .btn-cta:hover { background: #fff; }
.on-teal .btn-line, .p-hero.teal .btn-line { border-color: rgba(255,255,255,.7); color: #fff; }
.on-teal .btn-line:hover, .p-hero.teal .btn-line:hover { background: #fff; color: var(--ledger); }
.btn-row { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 32px; }
.arrow-link { display: inline-block; padding: 4px 0; font-weight: 600; color: var(--ledger); text-decoration: underline; text-decoration-color: var(--review); text-decoration-thickness: 2px; text-underline-offset: 5px; }
.arrow-link:hover { text-decoration-color: var(--ledger); }
.arrow-link .ar { display: none; }
.on-teal .arrow-link { color: #fff; }

/* ---------- Sections ---------- */
.section { padding: clamp(72px, 9vw, 120px) 0; }
.section.tight { padding-top: 0; }
.panel { overflow: hidden; }
.on-teal { background: var(--ledger); color: #fff; }
.on-teal p, .on-teal .lead { color: rgba(255,255,255,.8); }
.on-teal h2, .on-teal h3, .on-teal h4 { color: #fff; }
.on-mint { background: var(--wash); }
.on-sand { background: var(--manila); }
.kick { display: none; }
.head-row { display: flex; justify-content: space-between; align-items: end; gap: 32px; flex-wrap: wrap; margin-bottom: 48px; }
.head-row h2 { margin: 0; max-width: 18ch; }
.lead { font-size: 1.2rem; line-height: 1.55; color: var(--muted); }
.muted { color: var(--muted); }
.two { display: grid; grid-template-columns: 1fr 1fr; gap: clamp(40px, 6vw, 88px); align-items: center; }
.two.top { align-items: start; }

/* ---------- Home hero: headline + the working paper ---------- */
.hero { padding: clamp(40px, 5vw, 72px) 0 clamp(64px, 8vw, 112px); border-bottom: 1px solid var(--rule); }
.hero-grid { display: grid; grid-template-columns: 1.15fr .85fr; gap: clamp(40px, 5vw, 80px); align-items: center; }
.hero h1 { color: var(--ledger); margin-bottom: 24px; font-size: clamp(2.8rem, 5.4vw, 5rem); }
.hero .sub { font-size: 1.3rem; font-weight: 600; line-height: 1.4; max-width: 44ch; margin-bottom: 12px; }
.hero .body { color: var(--muted); max-width: 52ch; }

.desk { position: relative; padding: 28px 0 0 28px; }
.folder { position: absolute; inset: 0 28px 28px 0; background: var(--manila); border-radius: 4px 10px 10px 10px; transform: rotate(-2.5deg); }
.folder::before { content: ""; position: absolute; left: 0; top: -22px; width: 38%; height: 26px; background: var(--manila); border-radius: 8px 8px 0 0; }
.paper {
  position: relative; margin: 0; background: var(--paper); border-radius: 3px;
  box-shadow: 0 1px 0 rgba(20,35,31,.06), 0 24px 48px -28px rgba(20,35,31,.45);
  padding: 26px 26px 22px 56px; transform: rotate(.8deg);
  background-image: linear-gradient(90deg, transparent 38px, #F1C9A3 38px, #F1C9A3 39px, transparent 39px, transparent 42px, #F1C9A3 42px, #F1C9A3 43px, transparent 43px),
                    repeating-linear-gradient(to bottom, transparent 0 39px, var(--rule) 39px 40px);
  background-position: 0 0, 0 22px;
}
.paper-head { display: flex; justify-content: space-between; gap: 16px; font-size: .78rem; font-stretch: 112%; font-weight: 500; color: var(--muted); height: 40px; align-items: center; }
.paper h3 { font-size: 1.35rem; font-stretch: 85%; color: var(--ink); margin: 0; height: 40px; display: flex; align-items: center; }
.paper-lines { list-style: none; margin: 0; padding: 0; }
.paper-lines li { height: 40px; display: flex; align-items: center; justify-content: space-between; gap: 12px; font-size: .98rem; }
.paper-lines .tick { width: 26px; height: 22px; flex-shrink: 0; color: var(--review); overflow: visible; }
.signoff { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; margin-top: 18px; padding-top: 14px; border-top: 1.5px solid var(--ink); }
.signoff small { display: block; font-size: .76rem; font-stretch: 112%; color: var(--muted); }
.signoff b { display: block; font-weight: 600; font-size: .98rem; }
.signoff .sign { width: 120px; height: 34px; color: var(--ledger); margin-top: 2px; overflow: visible; }

/* ---------- Services as case folders ---------- */
.stack { display: grid; gap: 56px; padding-top: 24px; }
.s-card { position: relative; display: grid; grid-template-columns: 1.1fr .9fr; background: var(--manila); border-radius: 4px 10px 10px 10px; text-decoration: none; color: var(--ink); }
.s-card::before { content: ""; position: absolute; left: 0; top: -24px; width: 34%; height: 26px; background: inherit; border-radius: 8px 8px 0 0; }
.s-card:nth-child(2)::before { left: 33%; }
.s-card:nth-child(3)::before { left: 66%; }
.s-card:nth-child(4)::before { left: 0; }
.s-card:nth-child(4) { background: #E6D29C; }
.s-card:nth-child(2) { background: #E3CF97; }
.s-card:nth-child(3) { background: #DCC68B; }
.s-card .s-body { padding: clamp(28px, 4vw, 52px); display: flex; flex-direction: column; }
.s-num { display: none; }
.s-card .for { font-size: .95rem; font-weight: 500; color: rgba(20,35,31,.75); margin-bottom: 10px; }
.s-card h3 { font-size: clamp(2rem, 3.6vw, 3rem); font-stretch: 75%; margin-bottom: 16px; color: var(--ledger); }
.s-card p { color: rgba(20,35,31,.85); }
.s-card p + p { margin-top: 10px; }
.s-card .arrow-link { margin-top: 28px; align-self: flex-start; }
.s-card .s-img { position: relative; margin: 16px 16px 16px 0; border-radius: 4px; overflow: hidden; min-height: 260px; }
.s-card .s-img img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; }
.s-card:hover h3 { text-decoration: underline; text-decoration-thickness: 2px; text-underline-offset: 6px; }

/* ---------- Lists on ledger ruling (replaces card grids) ---------- */
.cards { display: grid; grid-template-columns: repeat(2, 1fr); gap: 0 48px; border-top: 1px solid var(--rule); }
.f-card { position: relative; padding: 22px 0 22px 40px; border-bottom: 1px solid var(--rule); }
.f-card::before { content: ""; position: absolute; left: 0; top: 26px; width: 24px; height: 20px; background: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 26 22' fill='none' stroke='%23E58E3C' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M2 12.5l6 6.5L24 2'/%3E%3C/svg%3E") no-repeat center/contain; }
.f-ico { display: none; }
.f-card h3 { font-size: 1.3rem; font-stretch: 85%; margin-bottom: 6px; }
.f-card p { color: var(--muted); }
.f-card.media-card { display: none; }
.on-teal .cards { border-top-color: rgba(255,255,255,.18); }
.on-teal .f-card { border-bottom-color: rgba(255,255,255,.18); }
.on-teal .f-card p { color: rgba(255,255,255,.75); }

/* Steps: a genuine sequence, so numbered */
.steps { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(4, 1fr); gap: 32px; counter-reset: s; border-top: 1px solid var(--rule); }
.steps li { counter-increment: s; padding-top: 20px; }
.steps li::before { content: counter(s); display: block; font-size: 3.2rem; font-weight: 800; font-stretch: 75%; line-height: 1; color: var(--review); margin-bottom: 16px; }
.steps p { color: var(--muted); }

/* People 'n' Process statement */
.pnp { display: grid; grid-template-columns: 1fr auto 1fr; gap: clamp(20px, 3vw, 48px); align-items: center; }
.pnp-word { font-size: clamp(2.6rem, 6.4vw, 5.6rem); font-weight: 800; font-stretch: 75%; line-height: .95; letter-spacing: -0.02em; margin: 0; color: var(--ledger); max-width: none; }
.pnp-word.r { text-align: right; }
.pnp-mark { width: clamp(90px, 11vw, 150px); }
.pnp-text { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; margin-top: 56px; padding-top: 24px; border-top: 1px solid var(--rule); }
.pnp-text p { color: var(--muted); font-size: 1.08rem; }
.pnp-text .big { font-size: 1.6rem; font-weight: 600; font-stretch: 90%; line-height: 1.3; color: var(--ink); }

/* Closing call to action: the sign-off */
.cta { background: var(--manila); }
.cta-mark { display: none; }
.cta-inner { display: grid; grid-template-columns: 1.4fr .6fr; gap: 40px; align-items: end; padding: clamp(56px, 8vw, 96px) 32px; }
.cta h2 { font-size: clamp(2.3rem, 5vw, 4.2rem); font-weight: 800; margin-bottom: 18px; color: var(--ledger); max-width: 16ch; }
.cta p { font-size: 1.12rem; color: rgba(20,35,31,.85); }
.cta .btn-row { justify-content: flex-end; margin: 0; }
.section > .cta, .section.tight > .cta { margin: 0; }

/* ---------- Inner page hero ---------- */
.p-hero { padding: clamp(40px, 6vw, 80px) 0 clamp(56px, 7vw, 96px); border-bottom: 1px solid var(--rule); }
.p-hero.teal { background: var(--ledger); color: #fff; border-bottom: 0; }
.p-hero.sand { background: var(--manila); border-bottom: 0; }
.p-hero-grid { display: grid; grid-template-columns: 1.4fr .6fr; gap: clamp(32px, 5vw, 72px); align-items: center; }
.p-hero.simple .p-hero-grid { grid-template-columns: 1fr; }
.p-hero h1 { font-size: clamp(2.6rem, 5.2vw, 4.5rem); color: var(--ledger); margin-bottom: 28px; max-width: none; }
.p-hero.teal h1 { color: #fff; }
.p-hero .sub { font-size: 1.25rem; font-weight: 600; line-height: 1.4; max-width: 56ch; margin-bottom: 12px; }
.p-hero .body { color: var(--muted); max-width: 56ch; }
.p-hero.teal .body { color: rgba(255,255,255,.8); }
.p-hero-img { position: relative; aspect-ratio: 4 / 5; max-height: 560px; border-radius: 4px; overflow: hidden; transform: rotate(1deg); box-shadow: 0 24px 48px -28px rgba(20,35,31,.5); border: 10px solid #fff; }
.p-hero-img img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; }
.crumbs { font-size: .9rem; margin-bottom: 32px; color: var(--muted); }
.p-hero.teal .crumbs { color: rgba(255,255,255,.7); }
.crumbs a { color: inherit; display: inline-block; padding: 4px 0; }
.crumbs span { margin: 0 8px; }

/* Problem block */
.problem { display: grid; grid-template-columns: .9fr 1.1fr; gap: clamp(32px, 6vw, 88px); align-items: start; }
.problem h2 { margin: 0; }
.statement { font-size: clamp(1.6rem, 2.8vw, 2.3rem); font-weight: 600; font-stretch: 90%; line-height: 1.25; letter-spacing: -0.005em; max-width: 30ch; margin: 0; }
.statement-wrap { display: grid; grid-template-columns: 1fr 340px; gap: 56px; align-items: end; }
.statement-wrap p:not(.statement) { color: var(--muted); }

/* Media */
.media { position: relative; aspect-ratio: 4 / 5; border-radius: 4px; overflow: hidden; }
.media.wide { aspect-ratio: 16 / 11; }
.media img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; }
.purpose { font-size: clamp(1.9rem, 4vw, 3.3rem); font-weight: 700; font-stretch: 80%; line-height: 1.12; max-width: 24ch; margin: 0; color: #fff !important; }

/* Chooser */
.chooser { border-top: 1px solid var(--rule); }
.chooser a { display: block; padding: 22px 0; border-bottom: 1px solid var(--rule); text-decoration: none; }
.chooser .if { display: block; color: var(--muted); margin-bottom: 4px; }
.chooser .then { font-size: 1.4rem; font-weight: 700; font-stretch: 85%; color: var(--ledger); }
.chooser .ar { display: none; }
.chooser a:hover .then { text-decoration: underline; text-decoration-color: var(--review); text-decoration-thickness: 2px; text-underline-offset: 5px; }

/* Checklist */
.checklist { list-style: none; padding: 0; margin: 0; border-top: 1px solid var(--rule); }
.on-teal .checklist { border-top-color: rgba(255,255,255,.2); }
.checklist li { position: relative; padding: 16px 0 16px 40px; border-bottom: 1px solid var(--rule); font-size: 1.08rem; }
.on-teal .checklist li { border-bottom-color: rgba(255,255,255,.2); }
.checklist li::before { content: ""; position: absolute; left: 0; top: 19px; width: 24px; height: 20px; background: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 26 22' fill='none' stroke='%23E58E3C' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M2 12.5l6 6.5L24 2'/%3E%3C/svg%3E") no-repeat center/contain; }

/* Callouts */
.callout { background: var(--wash); border-radius: 6px; padding: clamp(24px, 3.5vw, 40px); }
.callout.sand { background: var(--manila); }
.callout h3 { margin-bottom: 12px; color: var(--ledger); }
.callout p { color: var(--muted); }
.callout.sand p { color: rgba(20,35,31,.85); }
.cards.two-col { border-top: 0; gap: 20px; }

/* Regulatory */
.reg-head { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items: end; margin-bottom: 48px; }
.reg-head h2 { margin: 0; }
.juris { display: grid; grid-template-columns: 1fr 1fr; gap: 0 48px; border-top: 1px solid rgba(255,255,255,.18); }
.juris > div { padding: 24px 0; }
.juris strong { display: flex; align-items: center; gap: 10px; font-size: 1.3rem; font-weight: 700; font-stretch: 85%; margin-bottom: 10px; }
.flag { font-size: .8rem; font-weight: 700; font-stretch: 110%; padding: 4px 7px; border-radius: 4px; background: var(--manila); color: var(--ink); }
.reg-sub { margin: 48px 0 0; font-size: 1.5rem; }
.reg-list { display: grid; grid-template-columns: repeat(2, 1fr); gap: 0 48px; margin-top: 20px; border-top: 1px solid rgba(255,255,255,.18); }
.reg-list > div { padding: 20px 0 20px 40px; border-bottom: 1px solid rgba(255,255,255,.18); position: relative; }
.reg-list > div::before { content: ""; position: absolute; left: 0; top: 23px; width: 24px; height: 20px; background: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 26 22' fill='none' stroke='%23E58E3C' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M2 12.5l6 6.5L24 2'/%3E%3C/svg%3E") no-repeat center/contain; }
.reg-list h4 { margin-bottom: 6px; }
.reg-list p { font-size: .97rem; }
.reg-foot { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; margin-top: 48px; }
.reg-foot .big { font-size: 1.4rem; font-weight: 600; font-stretch: 90%; line-height: 1.35; color: #fff; }

/* FAQ */
.faq-wrap { display: grid; grid-template-columns: .8fr 1.2fr; gap: clamp(32px, 6vw, 88px); align-items: start; }
.faq-wrap h2 { margin: 0; }
.faq { border-top: 1px solid var(--rule); }
.faq details { border-bottom: 1px solid var(--rule); }
.faq summary { list-style: none; cursor: pointer; padding: 22px 52px 22px 0; font-size: 1.3rem; font-weight: 700; font-stretch: 85%; line-height: 1.25; position: relative; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: ""; position: absolute; right: 4px; top: 50%; width: 16px; height: 16px; margin-top: -8px; background: linear-gradient(var(--ledger), var(--ledger)) center/16px 2px no-repeat, linear-gradient(var(--ledger), var(--ledger)) center/2px 16px no-repeat; transition: transform .3s var(--ease); }
.faq details[open] summary::after { transform: rotate(45deg); }
.faq summary:hover { color: var(--ledger); }
.faq .ans { padding: 0 52px 24px 0; color: var(--muted); }

/* Timeline (How we work) */
.timeline { position: relative; }
.timeline::before, .timeline .tl-prog { content: ""; position: absolute; left: 27px; top: 8px; bottom: 8px; width: 2px; background: var(--rule); }
.timeline .tl-prog { background: var(--review); transform-origin: top; transform: scaleY(var(--p, 1)); }
.t-item { display: grid; grid-template-columns: 56px 1fr 1.25fr; gap: 0 48px; padding-bottom: 64px; position: relative; }
.t-item:last-child { padding-bottom: 0; }
.t-num { width: 56px; height: 56px; border-radius: 50%; background: var(--paper); border: 2px solid var(--ledger); color: var(--ledger); display: grid; place-items: center; font-size: 1.4rem; font-weight: 800; font-stretch: 75%; position: relative; z-index: 1; transition: background .3s, color .3s; }
.t-item.lit .t-num, .no-anim .t-num { background: var(--ledger); color: #fff; }
.t-item h3 { font-size: clamp(1.7rem, 2.8vw, 2.3rem); padding-top: 10px; }
.t-txt { padding-top: 14px; color: var(--muted); }

/* ---------- Contact ---------- */
.contact-grid { display: grid; grid-template-columns: 1.4fr .6fr; gap: clamp(28px, 5vw, 64px); align-items: start; }
.form-card { background: var(--paper); border: 1px solid var(--rule); border-top: 4px solid var(--ledger); border-radius: 4px; padding: clamp(24px, 4vw, 48px); }
.form-card h2 { font-size: clamp(1.8rem, 3vw, 2.4rem); margin-bottom: 28px; }
.field-row { display: grid; grid-template-columns: 1fr 1fr; gap: 0 20px; }
.field { margin-bottom: 22px; }
.field label, .field legend { display: block; font-weight: 600; font-size: .97rem; margin-bottom: 2px; padding: 0; }
.field .hint { display: block; font-size: .86rem; color: var(--muted); margin-bottom: 8px; min-height: 1.3em; }
.field input, .field select, .field textarea { width: 100%; font: inherit; font-size: 1rem; color: var(--ink); background-color: var(--paper); border: 1.5px solid #B7C9C2; border-radius: 4px; padding: 13px 14px; transition: border-color .2s, box-shadow .2s; }
.field textarea { min-height: 160px; resize: vertical; }
.field select { appearance: none; background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%230E4A47' stroke-width='2.4' stroke-linecap='round'%3E%3Cpath d='M6 9l6 6 6-6'/%3E%3C/svg%3E"); background-repeat: no-repeat; background-position: right 14px center; background-size: 16px; padding-right: 42px; }
.field input:focus, .field select:focus, .field textarea:focus { outline: none; border-color: var(--ledger); box-shadow: 0 0 0 3px rgba(14,74,71,.15); }
.field.has-error input, .field.has-error select, .field.has-error textarea { border-color: #B3261E; }
.field .error { display: none; color: #B3261E; font-size: .88rem; font-weight: 600; margin-top: 6px; }
.field.has-error .error { display: block; }
.req { color: #B3261E; }
fieldset.field { border: 0; padding: 0; margin: 0 0 22px; min-width: 0; }
.options { display: grid; grid-template-columns: 1fr 1fr; gap: 10px 24px; margin-top: 10px; }
.options label { display: flex; align-items: center; gap: 10px; font-weight: 400; margin: 0; cursor: pointer; min-height: 44px; }
.options input { width: 18px; height: 18px; margin: 0; accent-color: var(--ledger); flex-shrink: 0; }
.form-note { display: flex; gap: 12px; font-size: .92rem; color: var(--muted); background: var(--wash); border-radius: 4px; padding: 14px 16px; margin: 4px 0 24px; }
.form-note svg { width: 20px; height: 20px; color: var(--ledger); flex-shrink: 0; margin-top: 1px; }
.form-foot { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 20px; padding-top: 20px; border-top: 1px solid var(--rule); }
.form-foot small { color: var(--muted); max-width: 400px; font-size: .9rem; }
.form-alert { display: none; padding: 14px 16px; margin-bottom: 20px; font-weight: 600; background: #FCEEEC; color: #8C1D18; border-left: 3px solid #B3261E; }
.form-alert.show { display: block; }
.form-success { display: none; }
.form-success .tick { width: 56px; height: 56px; border-radius: 50%; background: var(--ledger); display: grid; place-items: center; margin-bottom: 24px; }
.form-success .tick svg { width: 28px; height: 28px; color: #fff; }
.form-success .tick path { stroke-dasharray: 30; stroke-dashoffset: 30; animation: draw .6s .15s var(--ease) forwards; }
@keyframes draw { to { stroke-dashoffset: 0; } }
.form-success p { color: var(--muted); max-width: 460px; margin-bottom: 24px; }
.form-card.sent form { display: none; }
.form-card.sent .form-success { display: block; }
.side-card { border-top: 1px solid var(--rule); padding: 18px 0 32px; }
.side-card[style] { background: none !important; }
.side-card.photo { border: 0; padding: 0; margin-bottom: 24px; aspect-ratio: 4/3; position: relative; overflow: hidden; border-radius: 4px; }
.side-card.photo img { width: 100%; height: 100%; object-fit: cover; }
.side-card h3 { font-size: 1.35rem; }
.side-card p { color: var(--muted); }
.contact-line { display: flex; gap: 12px; align-items: center; padding: 12px 0; border-bottom: 1px solid var(--rule); font-weight: 600; text-decoration: none; word-break: break-word; }
.contact-line svg { width: 18px; height: 18px; color: var(--ledger); flex-shrink: 0; }

/* ---------- Footer ---------- */
.site-footer { background: var(--ledger-2); color: rgba(255,255,255,.75); padding: 72px 0 28px; }
.footer-top { display: flex; justify-content: space-between; align-items: end; gap: 28px; flex-wrap: wrap; padding-bottom: 48px; border-bottom: 1px solid rgba(255,255,255,.18); }
.site-footer .footer-tag { font-size: clamp(2rem, 4vw, 3.4rem); font-weight: 800; font-stretch: 75%; line-height: 1; color: #fff; margin: 0; max-width: 14ch; }
.site-footer .btn-cta { background: var(--manila); color: var(--ink); }
.site-footer .btn-cta:hover { background: #fff; }
.footer-grid { display: grid; grid-template-columns: 1.6fr 1fr 1fr 1.2fr; gap: 40px; padding: 48px 0; }
.site-footer p { font-size: .97rem; max-width: 40ch; }
.site-footer h2.f-head { font-size: 1.05rem; font-stretch: 90%; line-height: 1.1; color: #fff; margin-bottom: 14px; }
.site-footer ul { list-style: none; padding: 0; margin: 0; display: grid; gap: 2px; }
.site-footer li a { display: inline-block; padding: 4px 0; }
.site-footer a { text-decoration: none; word-break: break-word; }
.site-footer a:hover { color: #fff; text-decoration: underline; }
.footer-word { display: none; }
.footer-bottom a { display: inline-block; padding: 4px 0; }
.footer-bottom { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 12px; padding-top: 24px; border-top: 1px solid rgba(255,255,255,.18); font-size: .88rem; }

/* ---------- The one orchestrated moment: hero load ---------- */
.anim .hero [data-split], .anim .p-hero [data-split] { visibility: hidden; }
.anim .paper-lines li span, .anim .paper h3, .anim .signoff { opacity: 0; }
/* Supporting hero lines wait for the load sequence instead of flashing in first */
.anim .hero .sub, .anim .hero .body, .anim .hero .btn-row, .anim .p-hero .sub, .anim .p-hero .body, .anim .p-hero .btn-row, .anim .p-hero-img { opacity: 0; }

/* ---------- Responsive ---------- */
@media (max-width: 1100px) { .footer-grid { grid-template-columns: 1fr 1fr; } }
@media (max-width: 900px) {
  .hero-grid, .p-hero-grid, .two, .problem, .faq-wrap, .contact-grid, .cta-inner, .reg-head, .reg-foot, .statement-wrap, .pnp-text { grid-template-columns: 1fr; }
  .desk { max-width: 520px; }
  .s-card { grid-template-columns: 1fr; }
  .s-card .s-img { margin: 0 16px 16px; min-height: 220px; }
  .steps { grid-template-columns: 1fr 1fr; }
  .t-item { grid-template-columns: 56px 1fr; gap: 0 24px; }
  .t-txt { grid-column: 2; padding-top: 0; }
  .cta .btn-row { justify-content: flex-start; }
  .p-hero-img { max-width: 440px; }
  .juris { grid-template-columns: 1fr; }
}
@media (max-width: 640px) {
  body { font-size: 16px; }
  .wrap { padding: 0 20px; }
  .header-inner { height: 68px; gap: 12px; }
  .nav { inset: 68px 0 0 0; padding: 8px 20px 32px; }
  .cards, .reg-list, .field-row, .options, .steps, .footer-grid { grid-template-columns: 1fr; }
  .paper { padding: 20px 16px 18px 50px; }
  .paper-lines li { font-size: .9rem; height: auto; min-height: 40px; line-height: 20px; }
  .desk { padding: 20px 0 0 14px; }
  .folder { inset: 0 14px 20px 0; }
  .signoff { grid-template-columns: 1fr; gap: 12px; }
  .pnp { grid-template-columns: 1fr; justify-items: start; }
  .pnp-word.r { text-align: left; }
  .t-item { grid-template-columns: 44px 1fr; gap: 0 16px; padding-bottom: 44px; }
  .t-num { width: 44px; height: 44px; font-size: 1.15rem; }
  .timeline::before, .timeline .tl-prog { left: 21px; }
  .cta-inner { padding: 56px 20px; }
  .s-card::before { width: 45%; }
  .s-card:nth-child(2)::before { left: 27%; } .s-card:nth-child(3)::before { left: 55%; }
}
@media (max-width: 520px) {
  .header-cta { display: none; }
  .menu-toggle { margin-left: auto; }
  .nav > a.nav-cta { display: inline-flex; margin-top: 24px; justify-content: center; padding: 18px; border: 0; border-radius: 6px; background: var(--ledger); color: #fff; font: 600 1.05rem/1 var(--font); }
}
@media (prefers-reduced-motion: reduce) { *, *::before, *::after { animation: none !important; transition: none !important; } }

/* About: purpose heading beside the statement */
.purpose-row h2 { margin: 0; }
.purpose-row .purpose { font-size: clamp(1.6rem, 3vw, 2.5rem); max-width: 30ch; }

/* Home: the four services as a row of compact case folders */
.stack.compact { grid-template-columns: repeat(4, 1fr); gap: 20px; padding-top: 24px; }
.stack.compact .s-card { grid-template-columns: 1fr; }
.stack.compact .s-card::before { width: 48%; }
.stack.compact .s-card:nth-child(1)::before { left: 0; }
.stack.compact .s-card:nth-child(2)::before { left: 17%; }
.stack.compact .s-card:nth-child(3)::before { left: 34%; }
.stack.compact .s-card:nth-child(4)::before { left: 52%; }
.stack.compact .s-body { padding: 28px 26px 26px; }
.stack.compact .s-card h3 { font-size: clamp(1.45rem, 1.9vw, 1.85rem); margin-bottom: 12px; }
.stack.compact .s-card p { font-size: 1rem; }
.stack.compact .s-card .arrow-link { margin-top: auto; padding-top: 20px; }
@media (max-width: 1100px) { .stack.compact { grid-template-columns: repeat(2, 1fr); row-gap: 48px; } }
@media (max-width: 560px) {
  .stack.compact { gap: 40px 12px; }
  .stack.compact .s-body { padding: 22px 16px 18px; }
  .stack.compact .s-card h3 { font-size: 1.3rem; }
  .stack.compact .s-card p { font-size: .9375rem; }
  .stack.compact .s-card .arrow-link { font-size: .9375rem; }
}

/* Phones: inner-page headlines are sized from the screen width so the longest one still sets in two lines */
@media (max-width: 500px) { .p-hero h1 { font-size: calc((100vw - 40px) / 10.6); line-height: .95; } }

/* Contact form spam protection */
.hp-field { position: absolute; left: -10000px; width: 1px; height: 1px; overflow: hidden; }
.cf-turnstile { margin: 0 0 16px; }

/* ---------- Legal pages (Privacy Notice) ---------- */
.legal .wrap { display: grid; grid-template-columns: 240px minmax(0, 1fr); gap: clamp(32px, 6vw, 88px); align-items: start; }
.legal-toc { position: sticky; top: 104px; border-top: 1px solid var(--rule); padding-top: 18px; }
.legal-toc h2 { font-size: 1rem; font-stretch: 100%; letter-spacing: 0; margin-bottom: 10px; }
.legal-toc ol { list-style: none; margin: 0; padding: 0; display: grid; gap: 2px; counter-reset: toc; }
.legal-toc li { counter-increment: toc; }
.legal-toc a { display: block; padding: 5px 0; font-size: .95rem; color: var(--muted); text-decoration: none; }
.legal-toc a::before { content: counter(toc) ". "; }
.legal-toc a:hover { color: var(--ledger); text-decoration: underline; }
.legal-body { max-width: 68ch; }
.legal-body h2 { font-size: clamp(1.6rem, 2.4vw, 2rem); margin: 56px 0 16px; padding-top: 24px; border-top: 1px solid var(--rule); scroll-margin-top: 96px; }
.legal-body h2:first-child { margin-top: 0; }
.legal-body h3 { font-size: 1.2rem; font-stretch: 90%; margin: 28px 0 8px; }
.legal-body p, .legal-body li { color: var(--ink); line-height: 1.65; }
.legal-body ul { margin: 0 0 1em; padding-left: 1.2em; }
.legal-body li { margin-bottom: 6px; padding-left: 4px; }
.legal-body li::marker { color: var(--review); }
.legal-body a { color: var(--ledger); text-decoration-color: var(--review); text-underline-offset: 3px; }
@media (max-width: 900px) {
  .legal .wrap { grid-template-columns: 1fr; }
  .legal-toc { position: static; }
}

/* ---------- Analytics consent banner ---------- */
.consent { position: fixed; right: 24px; bottom: 24px; z-index: 80; width: min(380px, calc(100vw - 48px)); display: flex; flex-direction: column; align-items: stretch; gap: 16px; padding: 20px 22px; background: var(--paper); border-radius: 8px; box-shadow: 0 20px 50px -18px rgba(20,35,31,.45), 0 0 0 1px var(--rule); opacity: 0; transform: translateY(16px); transition: opacity .3s var(--ease), transform .3s var(--ease); }
.consent.show { opacity: 1; transform: none; }
.consent[hidden] { display: none; }
.consent p { margin: 0; font-size: .95rem; color: var(--ink); max-width: none; }
.consent a { color: var(--ledger); }
.consent-actions { display: flex; gap: 10px; }
.consent-actions .btn { flex: 1; }
.consent .btn { padding: 12px 20px; }
.footer-links { display: flex; flex-wrap: wrap; gap: 4px 20px; }
.footer-links button { font: inherit; color: inherit; background: none; border: 0; padding: 4px 0; cursor: pointer; }
.footer-links button:hover { color: #fff; text-decoration: underline; }
@media (max-width: 640px) {
  .consent { right: 8px; bottom: 8px; width: calc(100vw - 16px); }
}