/* Native disclosures; essential scope remains visible before interaction. */
#nri-income-scope{scroll-margin-top:80px;padding-bottom:24px}
.income-scope-steps{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.income-scope-steps article{position:relative;background:var(--surface);border:1px solid var(--line);border-radius:16px;padding:24px;overflow:hidden}
.scope-step-number{display:grid;place-items:center;width:38px;height:38px;margin-bottom:20px;background:var(--blue-soft);color:var(--navy);font:500 12px var(--mono);border-radius:50%}
.income-scope-steps h3{font-size:23px;line-height:1.25;margin:0 0 12px;color:var(--ink)}
.income-scope-steps p{font-size:14px;line-height:1.7;color:var(--ink-2);margin:0 0 16px}
.scope-records{border-top:1px solid var(--line);padding-top:6px}
.scope-records summary{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:44px;cursor:pointer;list-style:none;color:var(--navy);font-size:13px;font-weight:600}
.scope-records summary::-webkit-details-marker{display:none}
.scope-records summary span{font-size:21px;transition:transform .2s ease-out}
.scope-records[open] summary span{transform:rotate(90deg)}
.scope-records summary:focus-visible{outline:3px solid var(--teal);outline-offset:3px;border-radius:3px}
.scope-records[open]{border-top-color:var(--teal)}
.income-scope-source{font-size:13px;line-height:1.7;color:var(--muted);margin:18px 0 0}
.income-scope-source a{text-decoration:underline;text-underline-offset:3px}
@media(max-width:760px){.income-scope-steps{grid-template-columns:1fr}.income-scope-steps article{padding:22px}.scope-step-number{margin-bottom:14px}}
@media(prefers-reduced-motion:reduce){.scope-records summary span{transition:none!important}}
@media print{.income-scope-steps{display:block}.income-scope-steps article{break-inside:avoid}.scope-records:not([open])>p{display:block}.scope-records summary span{display:none}}