/* Self-hosted Google Fonts (SIL OFL): Fraunces, IBM Plex Sans, IBM Plex Mono.
   latin + latin-ext subsets only; generated 2026-09-25. */
/* latin-ext */ @font-face { font-family: 'Fraunces'; font-style: italic; font-weight: 400; font-display: swap; src: url(/assets/fonts/fraunces-400i-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'Fraunces'; font-style: italic; font-weight: 400; font-display: swap; src: url(/assets/fonts/fraunces-400i-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'Fraunces'; font-style: normal; font-weight: 400; font-display: swap; src: url(/assets/fonts/fraunces-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'Fraunces'; font-style: normal; font-weight: 400; font-display: swap; src: url(/assets/fonts/fraunces-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'Fraunces'; font-style: normal; font-weight: 500; font-display: swap; src: url(/assets/fonts/fraunces-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'Fraunces'; font-style: normal; font-weight: 500; font-display: swap; src: url(/assets/fonts/fraunces-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'Fraunces'; font-style: normal; font-weight: 600; font-display: swap; src: url(/assets/fonts/fraunces-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'Fraunces'; font-style: normal; font-weight: 600; font-display: swap; src: url(/assets/fonts/fraunces-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'IBM Plex Mono'; font-style: normal; font-weight: 400; font-display: swap; src: url(/assets/fonts/ibm-plex-mono-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'IBM Plex Mono'; font-style: normal; font-weight: 400; font-display: swap; src: url(/assets/fonts/ibm-plex-mono-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'IBM Plex Mono'; font-style: normal; font-weight: 500; font-display: swap; src: url(/assets/fonts/ibm-plex-mono-500-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'IBM Plex Mono'; font-style: normal; font-weight: 500; font-display: swap; src: url(/assets/fonts/ibm-plex-mono-500-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 400; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 400; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 500; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 500; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 600; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 600; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* latin-ext */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 700; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin-ext.woff2) format('woff2'); unicode-range: U+0100-02BA, U+02BD-02C5, U+02C7-02CC, U+02CE-02D7, U+02DD-02FF, U+0304, U+0308, U+0329, U+1D00-1DBF, U+1E00-1E9F, U+1EF2-1EFF, U+2020, U+20A0-20AB, U+20AD-20C0, U+2113, U+2C60-2C7F, U+A720-A7FF; }
/* latin */ @font-face { font-family: 'IBM Plex Sans'; font-style: normal; font-weight: 700; font-stretch: 100%; font-display: swap; src: url(/assets/fonts/ibm-plex-sans-400-latin.woff2) format('woff2'); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD; }
/* ====================================================================
   Finclar · "Ledger & Ink" design system
   Used by index.html and calculators.html. Subpages get the same
   tokens through the reskinned assets/site.css.
   ==================================================================== */
:root{
  --paper:#F6F3EC; --paper-2:#EDE8DC; --card:#FFFFFF;
  --ink:#10213F; --ink-deep:#0A1830; --navy:#0B2E6B;
  --teal:#1B6E7E; --teal-2:#5FB8C9; --teal-soft:#E3F1F3;
  --line:#D9D2C3; --line-soft:#ECE6D8;
  --body:#3A4458; --muted:#5A6375;
  --serif:Fraunces,Georgia,"Times New Roman",serif;
  --sans:"IBM Plex Sans",system-ui,-apple-system,"Segoe UI",sans-serif;
  --mono:"IBM Plex Mono",ui-monospace,Menlo,Consolas,monospace;
  --ease:cubic-bezier(.2,.8,.2,1); --ease-io:cubic-bezier(.65,0,.35,1);
  --gutter:80px; --maxw:1440px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.5;overflow-x:clip}
img{max-width:100%;display:block}
a{color:var(--navy);text-decoration:none}
a:hover{color:var(--teal)}
:focus-visible{outline:3px solid var(--teal);outline-offset:3px;border-radius:6px}
::selection{background:var(--teal);color:#fff}
.skip{position:absolute;left:-999px;top:8px;z-index:300;background:var(--ink);color:#fff;padding:10px 16px;border-radius:8px}
.skip:focus{left:16px}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 var(--gutter)}
.serif{font-family:var(--serif);font-weight:400;letter-spacing:-.02em}
.eyebrow{contain:layout paint;display:inline-flex;align-items:center;gap:12px;font:500 13px/1.3 var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--teal)}
.eyebrow.rule::before{content:"";width:32px;height:1px;background:currentColor}
.h2{margin:14px 0 0;font:400 56px/1.05 var(--serif);letter-spacing:-.02em}
.h2 em{font-style:italic}
.lede{font-size:17px;line-height:1.6;color:var(--body)}
.sec{padding:104px 0}
.sec-head{display:flex;justify-content:space-between;align-items:end;gap:48px;margin-bottom:56px}
.sec-head .lede{max-width:420px;margin:0}
.more{font-weight:500;border-bottom:1px solid currentColor;padding-bottom:4px;white-space:nowrap}

/* buttons */
.btn{position:relative;display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:48px;padding:14px 26px;border-radius:999px;font:500 16px/1.2 var(--sans);border:1px solid transparent;cursor:pointer;overflow:hidden;isolation:isolate;transition:transform .35s var(--ease),box-shadow .35s var(--ease),background-color .3s,color .3s}
.btn::after{content:"";position:absolute;top:0;bottom:0;left:-60%;width:40%;background:linear-gradient(100deg,transparent,rgba(255,255,255,.45),transparent);transform:skewX(-20deg);transition:left .75s var(--ease);pointer-events:none}
.btn:hover::after{left:130%}
.btn:hover{box-shadow:0 14px 30px -14px rgba(16,33,63,.55)}
.btn svg{transition:transform .4s var(--ease)}
.btn:hover svg{transform:translateX(4px)}
.btn-navy{background:var(--navy);color:#fff}.btn-navy:hover{color:#fff}
.btn-ink{background:var(--ink);color:var(--paper)}.btn-ink:hover{color:var(--paper)}
.btn-line{border-color:var(--ink);color:var(--ink)}.btn-line:hover{color:var(--ink)}
.btn-paper{background:var(--paper);color:var(--ink)}.btn-paper:hover{color:var(--ink)}
.btn-white{background:#fff;color:var(--ink);font-weight:600}.btn-white:hover{color:var(--ink)}
.btn-ghost-white{border-color:#fff;color:#fff}.btn-ghost-white:hover{color:#fff}
.btn-sm{min-height:44px;padding:11px 20px;font-size:15px}

/* ---------- utility bar + header ---------- */
.util{background:var(--navy);color:#DCE4F2;font:13px/1.4 var(--mono);letter-spacing:.02em}
.util .wrap{display:flex;justify-content:space-between;gap:24px;padding-top:10px;padding-bottom:10px}
.util a{color:#fff}
.util .next{display:flex;gap:28px;overflow:hidden;white-space:nowrap}
.util .links{display:flex;gap:24px;white-space:nowrap}
.site-top{position:sticky;top:0;z-index:60;background:var(--paper);border-bottom:1px solid var(--line);transition:background-color .4s,box-shadow .4s}
.site-top.scrolled{background:rgba(246,243,236,.82);backdrop-filter:saturate(1.4) blur(14px);-webkit-backdrop-filter:saturate(1.4) blur(14px);box-shadow:0 10px 30px -18px rgba(16,33,63,.35)}
.site-top .wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;padding-top:18px;padding-bottom:18px}
.logo{display:flex;align-items:center;gap:12px;color:var(--ink)}
.site-top .logo{gap:0}
.site-top .logo .fl-mark{display:none}
.logo:hover{color:var(--ink)}
.logo b{font:600 28px/1 var(--serif);letter-spacing:-.02em}
.logo b i{font-style:normal;color:var(--teal)}
.fl-mark{flex:none;transition:transform .5s var(--ease)}
.fl-mark .fl-dot{transform-box:fill-box;transform-origin:center;transition:transform .5s cubic-bezier(.3,1.6,.5,1)}
.logo:hover .fl-mark{transform:rotate(-6deg)}
.logo:hover .fl-dot{transform:translate(-2px,-3px) scale(1.25)}
.nav{display:flex;gap:32px;font-size:15px;font-weight:500}
.nav a{position:relative}
.nav a::after{content:"";position:absolute;left:0;right:0;bottom:-6px;height:2px;background:var(--teal);transform:scaleX(0);transform-origin:right;transition:transform .45s var(--ease)}
.nav a:hover::after,.nav a[aria-current]::after{transform:scaleX(1);transform-origin:left}
.top-actions{display:flex;gap:10px;align-items:center}
.icon-btn{width:44px;height:44px;display:inline-flex;align-items:center;justify-content:center;border:1px solid var(--line);border-radius:22px;background:transparent;color:var(--ink);cursor:pointer}
.menu-btn{display:none;background:var(--ink);border-color:var(--ink);color:var(--paper)}
.menu{position:fixed;inset:0;z-index:200;background:var(--ink);color:var(--paper);display:flex;flex-direction:column;padding:92px 28px 32px;gap:4px;overflow:auto;clip-path:circle(0 at calc(100% - 38px) 38px);transition:clip-path .8s var(--ease-io);visibility:hidden}
.menu.open{clip-path:circle(150% at calc(100% - 38px) 38px);visibility:visible}
.menu a{color:var(--paper);font:400 36px/1.3 var(--serif);opacity:0;transform:translateY(20px);transition:opacity .5s,transform .6s var(--ease)}
.menu.open a{opacity:1;transform:none;transition-delay:calc(.25s + var(--i) * 45ms)}
.menu .close{position:absolute;top:16px;right:16px;border-color:#3A4A6A;color:var(--paper)}
.menu .contact{margin-top:auto;padding-top:24px;font:14px/1.7 var(--sans);color:#C3CCDC}
.menu .contact a{font:inherit;color:#fff}

/* ---------- hero ---------- */
.hero{position:relative;overflow:hidden;padding:96px 0 88px}
.hero>.wrap{position:relative;z-index:1;display:grid;grid-template-columns:minmax(0,7fr) minmax(0,4fr);gap:64px;align-items:start}
.hero h1{margin:26px 0 30px;font:400 92px/.98 var(--serif);letter-spacing:-.035em}
.hero h1 em{font-style:italic;color:var(--teal)}
.hero .lede{max-width:600px;font-size:20px;line-height:1.55;margin:0 0 32px}
.cta-row{display:flex;flex-wrap:wrap;gap:14px}
.stats{display:flex;flex-wrap:wrap;gap:44px;margin-top:44px;padding-top:28px;border-top:1px solid var(--line)}
.stat{display:flex;flex-direction:column;gap:6px}
.stat b{font:400 40px/1 var(--serif);font-variant-numeric:tabular-nums;contain:layout paint}
.stat span{font-size:14px;color:var(--muted)}
.hero-bg{position:absolute;inset:0;width:100%;height:100%;pointer-events:none;z-index:0}
.hero-bg .rule{stroke:#E6DFCF;stroke-width:1}
.hero-bg .margin{stroke:#E8B9A5;stroke-width:1.2}
.hero-bg .growth{fill:none;stroke:var(--teal);stroke-width:2.5;opacity:.22;stroke-linecap:round;stroke-linejoin:round}
.hero-bg .area{fill:url(#heroArea)}
.hero-bg .dot{fill:var(--teal)}
.hero-bg .halo{fill:none;stroke:var(--teal);opacity:0}

/* ledger card */
.ledger{position:relative;margin-top:12px;background:var(--card);border:1px solid var(--line);border-radius:20px;overflow:hidden;box-shadow:0 30px 60px -30px rgba(16,33,63,.28);transform-style:preserve-3d;transition:transform .5s var(--ease)}
.ledger-h{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:20px 24px;border-bottom:1px solid var(--line-soft)}
.ledger-h small{display:block;font-size:12px;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
.ledger-h strong{display:block;font:400 22px/1.2 var(--serif)}
.live{display:inline-flex;align-items:center;gap:7px;padding:6px 12px;border-radius:999px;background:var(--teal-soft);color:#155E6C;font-size:12px;font-weight:600;white-space:nowrap}
.live::before{content:"";width:7px;height:7px;border-radius:50%;background:#1D8A4A;animation:livePing 1.6s ease-out 4}
@keyframes livePing{0%{box-shadow:0 0 0 0 rgba(29,138,74,.6)}100%{box-shadow:0 0 0 8px rgba(29,138,74,0)}}
.ledger ol{list-style:none;margin:0;padding:0}
.ledger li a{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:15px 24px;border-bottom:1px solid #F0EBDF;color:var(--ink);transition:background-color .3s}
.ledger li a:hover{background:#F7F4EC;color:var(--ink)}
.ledger li .n{font-weight:500;font-size:15px}
.ledger li .d{display:block;font:12px/1.4 var(--mono);color:var(--muted);margin-top:2px;text-transform:uppercase}
.badge{flex:none;padding:5px 10px;border-radius:6px;font-size:12px;font-weight:600;white-space:nowrap}
.b-soon{background:#FBE3C7;color:#8A4B0B}
.b-week{background:#E3EAF6;color:var(--navy)}
.b-later{background:#EFEBE2;color:#4A4F5C}
.b-gst{background:var(--teal-soft);color:#155E6C}
.ledger .foot{display:flex;justify-content:space-between;align-items:center;padding:17px 24px;background:var(--ink);color:var(--paper);font-size:14px;font-weight:500}
.ledger .foot:hover{color:#fff}
.scan{position:absolute;left:0;right:0;height:70px;top:70px;pointer-events:none;opacity:0;background:linear-gradient(180deg,rgba(31,122,140,0),rgba(31,122,140,.08) 70%,rgba(31,122,140,.45));border-bottom:1px solid rgba(31,122,140,.55)}

/* ticker */
.ticker{overflow:hidden;background:var(--ink);color:#DCE4F2;-webkit-mask:linear-gradient(90deg,transparent,#000 8%,#000 92%,transparent);mask:linear-gradient(90deg,transparent,#000 8%,#000 92%,transparent)}
.ticker .track{display:flex;width:max-content;animation:marq 48s linear infinite paused}
.ticker:hover .track{animation-play-state:paused}
.ticker .it{display:flex;align-items:center;gap:12px;padding:18px 34px;font:500 13px/1 var(--mono);letter-spacing:.08em;text-transform:uppercase;white-space:nowrap}
.ticker .it b{font-weight:500;color:#8FCAD6}
.ticker .it i{width:5px;height:5px;border-radius:50%;background:#3FA0B6}
@keyframes marq{to{transform:translateX(-50%)}}

/* ---------- practices ---------- */
.practices{background:var(--card);border-block:1px solid var(--line)}
.plist{border-top:1px solid var(--ink)}
.prow{position:relative;isolation:isolate;display:grid;grid-template-columns:72px minmax(0,1.2fr) minmax(0,2fr) 200px 32px;gap:24px;align-items:center;padding:28px 0;border-bottom:1px solid var(--line);color:var(--ink)}
.prow::before{content:"";position:absolute;inset:0 -24px;z-index:-1;background:#EAF3F4;border-radius:10px;transform:scaleY(0);transform-origin:bottom;transition:transform .5s var(--ease)}
.prow:hover{color:var(--ink)}
.prow:hover::before{transform:scaleY(1)}
.prow .no{font:14px var(--mono);color:var(--muted)}
.prow .t{font:400 30px/1.15 var(--serif);letter-spacing:-.01em;transition:transform .5s var(--ease),color .3s}
.prow:hover .t{transform:translateX(12px);color:#155E6C}
.prow .d{font-size:16px;line-height:1.55;color:var(--body)}
.prow .lead{font-size:14px;color:var(--muted)}
.prow svg{transition:transform .5s var(--ease)}
.prow:hover svg{transform:rotate(45deg) scale(1.2)}

/* ---------- toolkit band ---------- */
.band{background:var(--ink);color:var(--paper)}
.band .wrap{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,6fr);gap:80px;align-items:center}
.band .eyebrow{color:#8FCAD6}
.band .lede{color:#C3CCDC}
.tiles{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:1px;background:#2A3B5C;border:1px solid #2A3B5C;border-radius:16px;overflow:hidden}
.tile{position:relative;overflow:hidden;display:flex;flex-direction:column;gap:22px;padding:22px;background:#13284B;color:var(--paper)}
.tile:hover{color:#fff}
.tile::before{content:"";position:absolute;inset:0;background:radial-gradient(220px circle at var(--mx,50%) var(--my,50%),rgba(143,202,214,.28),transparent 60%);opacity:0;transition:opacity .35s}
.tile:hover::before{opacity:1}
.tile>*{position:relative;transition:transform .45s var(--ease)}
.tile .g{font:500 22px/1 var(--mono);color:#8FCAD6;transform-origin:left bottom}
.tile:hover .g{transform:translateY(-4px) scale(1.12)}
.tile .l{font-size:15px;font-weight:500}

/* ---------- process ---------- */
.steps{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}
.step{position:relative;display:flex;flex-direction:column;gap:14px;padding-top:24px}
.step::before{content:"";position:absolute;left:0;right:0;top:0;height:2px;background:var(--ink);transform-origin:left}
.step .k{font:13px var(--mono);color:var(--teal)}
.step h3{margin:0;font:400 28px/1.15 var(--serif)}
.step p{margin:0;font-size:16px;line-height:1.6;color:var(--body)}

/* ---------- principal ---------- */
.principal{display:grid;grid-template-columns:320px minmax(0,1fr);gap:72px;align-items:center;padding:72px;background:var(--paper-2);border-radius:28px}
.principal img{width:320px;height:380px;object-fit:cover;border-radius:18px}
.principal blockquote{margin:24px 0 28px;font:400 44px/1.2 var(--serif);letter-spacing:-.015em}
.principal .by{display:flex;justify-content:space-between;align-items:end;gap:24px;flex-wrap:wrap}
.principal .by b{display:block;font-size:18px;font-weight:600}
.principal .by span{font-size:15px;color:#4A5264}

/* ---------- team ---------- */
.team{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}
.member{display:flex;flex-direction:column;gap:16px;color:var(--ink)}
.member:hover{color:var(--ink)}
.member .ph{overflow:hidden;border-radius:16px}
.member img{width:100%;height:340px;object-fit:cover;transition:transform 1.1s var(--ease)}
.member:hover img{transform:scale(1.07)}
.member .role{font:500 12px var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--teal)}
.member .nm{font:400 24px/1.2 var(--serif);margin-top:4px}
.member .sp{font-size:15px;color:var(--muted);margin-top:4px}

/* ---------- testimonials ---------- */
.voices{background:var(--card);border-block:1px solid var(--line)}
.quotes{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}
.quote{margin:0;display:flex;flex-direction:column;justify-content:space-between;gap:32px;padding:32px;border:1px solid var(--line);border-radius:20px;background:var(--paper);transition:transform .45s var(--ease),box-shadow .45s}
.quote:hover,.post:hover{transform:translateY(-8px);box-shadow:0 30px 50px -30px rgba(16,33,63,.45)}
.quote blockquote{margin:0;font:400 24px/1.35 var(--serif)}
.quote figcaption{display:flex;justify-content:space-between;align-items:center;gap:12px;font-size:14px}
.quote figcaption span span{color:var(--muted)}
.tag{padding:5px 10px;border-radius:6px;font-size:12px;font-weight:600}
.t-audit{background:#E3EAF6;color:var(--navy)}.t-gst{background:var(--teal-soft);color:#155E6C}.t-roc{background:#FBE3C7;color:#8A4B0B}

/* ---------- insights ---------- */
.posts{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));gap:24px}
.post{display:flex;flex-direction:column;justify-content:space-between;gap:40px;padding:32px;min-height:320px;border-radius:20px;background:var(--card);border:1px solid var(--line);color:var(--ink);transition:transform .45s var(--ease),box-shadow .45s}
.post:hover{color:var(--ink)}
.post.big{grid-column:span 6;background:var(--navy);border-color:var(--navy);color:var(--paper);padding:40px}
.post.big:hover{color:var(--paper)}
.post:not(.big){grid-column:span 3}
.post .k{font:500 12px var(--mono);letter-spacing:.1em;text-transform:uppercase;color:var(--teal)}
.post.big .k{color:#8FCAD6}
.post .t{font:400 26px/1.2 var(--serif)}
.post.big .t{font-size:40px;line-height:1.12;letter-spacing:-.015em}
.post .by{display:block;margin-top:16px;font-size:14px;color:var(--muted)}
.post.big .by{color:#C3CCDC}

/* ---------- FAQ ---------- */
.faq{display:grid;grid-template-columns:minmax(0,4fr) minmax(0,7fr);gap:80px}
.faq details{border-top:1px solid var(--line);padding:22px 0}
.faq details:last-child{border-bottom:1px solid var(--line)}
.faq summary{display:flex;justify-content:space-between;gap:24px;cursor:pointer;list-style:none;font:400 22px/1.3 var(--serif)}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font:300 28px/1 var(--sans);color:var(--teal);transition:transform .4s var(--ease)}
.faq details[open] summary::after{transform:rotate(45deg)}
.faq details p{margin:12px 0 0;font-size:16px;line-height:1.65;color:var(--body);max-width:680px}

/* ---------- contact ---------- */
.contact{background:var(--paper-2)}
.contact .grid{display:grid;grid-template-columns:minmax(0,7fr) minmax(0,5fr);gap:40px;align-items:start}
.form{background:var(--card);border:1px solid var(--line);border-radius:22px;padding:36px;display:flex;flex-direction:column;gap:18px}
.form h3,.info h3{margin:0;font:400 30px/1.15 var(--serif)}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.field{display:flex;flex-direction:column;gap:7px}
.field label{font-size:14px;font-weight:500}
.field label i{font-style:normal;color:#A0421C}
.field input,.field select,.field textarea{font:16px var(--sans);color:var(--ink);background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:13px 14px;min-height:48px;width:100%;transition:border-color .2s,box-shadow .2s}
.field textarea{min-height:110px;resize:vertical}
.field input:focus,.field select:focus,.field textarea:focus{outline:none;border-color:var(--teal);box-shadow:0 0 0 4px rgba(31,122,140,.15)}
.form .note{margin:0;font-size:13px;color:var(--muted)}
.form .ok{display:none;padding:16px;border-radius:12px;background:#E6F2EA;color:#1D5B34;font-weight:500}
.form.sent .ok{display:block}
.info{background:var(--ink);color:#DCE4F2;border-radius:22px;padding:36px;display:flex;flex-direction:column;gap:22px}
.info h3{color:var(--paper)}
.info dl{margin:0;display:flex;flex-direction:column;gap:18px}
.info dt{font:500 12px var(--mono);letter-spacing:.1em;text-transform:uppercase;color:#8FCAD6}
.info dd{margin:4px 0 0;font-size:16px;line-height:1.55}
.info a{color:#fff;border-bottom:1px solid rgba(255,255,255,.3)}
.info a:hover{color:#fff;border-color:#fff}
.gmap{display:block;width:100%;aspect-ratio:4/3;border:0;border-radius:14px;background:#13284B}

/* ---------- CTA + footer ---------- */
.cta{margin:0 auto 104px;max-width:calc(var(--maxw) - 2 * var(--gutter));padding:80px;border-radius:28px;background:var(--teal);color:#fff;display:flex;justify-content:space-between;align-items:center;gap:48px}
.cta h2{margin:0;font:400 60px/1.02 var(--serif);letter-spacing:-.02em}
.cta p{margin:14px 0 0;font-size:18px;color:#E3F1F3}
.cta .acts{display:flex;flex-direction:column;gap:12px}
.bigmarq{overflow:hidden;padding:40px 0 36px;border-top:1px solid var(--line)}
.bigmarq .track{display:flex;width:max-content;animation:marq 38s linear infinite paused}
.bigmarq span{font:400 150px/1 var(--serif);letter-spacing:-.04em;white-space:nowrap;padding-right:60px;color:transparent;-webkit-text-stroke:1.2px var(--ink)}
.bigmarq em{font-style:italic;color:var(--teal);-webkit-text-stroke:0;margin-right:.14em}
.foot{background:var(--ink-deep);color:#C3CCDC;padding:72px 0 40px}
.foot .cols{display:grid;grid-template-columns:2fr 1fr 1fr 1fr 1fr;gap:40px}
.foot .brand b{font:400 34px var(--serif);color:var(--paper)}
.foot .brand b i{font-style:normal;color:var(--teal-2)}
.foot .brand p{margin:14px 0 0;font-size:15px;line-height:1.7}
.foot .brand a{color:#fff}
.foot h4,.foot h2{margin:0 0 14px;font:500 12px var(--sans);letter-spacing:.12em;text-transform:uppercase;color:#8C99B3}
.foot ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:11px;font-size:15px}
.foot ul a{color:#DCE4F2}
.foot ul a:hover{color:#fff}
.foot .legal{display:flex;justify-content:space-between;gap:48px;margin-top:56px;padding-top:28px;border-top:1px solid #22314F;font-size:13px;line-height:1.6;color:#8C99B3}
.foot .legal a{color:#C3CCDC}

/* ---------- responsive ---------- */
@media (max-width:1200px){
  :root{--gutter:48px}
  .nav{gap:22px;font-size:14px}
  .hero h1{font-size:76px}
  .prow{grid-template-columns:56px minmax(0,1fr) minmax(0,1.4fr) 32px}
  .prow .lead{display:none}
}
@media (max-width:1024px){
  .nav,.top-actions .btn,.util .links{display:none}
  .menu-btn{display:inline-flex}
  .hero>.wrap,.band .wrap,.faq,.contact .grid{grid-template-columns:1fr;gap:48px}
  .ledger{max-width:520px}
  .principal{grid-template-columns:240px minmax(0,1fr);gap:40px;padding:48px}
  .principal img{width:240px;height:300px}
  .principal blockquote{font-size:34px}
  .team{grid-template-columns:repeat(2,minmax(0,1fr))}
  .quotes{grid-template-columns:1fr}
  .post.big{grid-column:span 12}.post:not(.big){grid-column:span 6}
  .steps{grid-template-columns:repeat(2,minmax(0,1fr));row-gap:40px}
  .cta{margin:0 var(--gutter) 88px;flex-direction:column;align-items:flex-start;padding:56px}
  .foot .cols{grid-template-columns:repeat(2,minmax(0,1fr))}
  .foot .brand{grid-column:1/-1}
}
@media (max-width:720px){
  :root{--gutter:16px}
  .util .next span+span{display:none}
  .logo b{font-size:24px}.fl-mark{width:34px;height:34px}
  .top-actions .icon-btn:not(.menu-btn){display:none}
  .sec{padding:64px 0}
  .sec-head{flex-direction:column;align-items:flex-start;gap:16px;margin-bottom:36px}
  .h2{font-size:36px}
  .hero{padding:44px 0 48px}
  #top.hero h1{font-size:clamp(32px,10vw,40px);margin:18px 0 20px}
  #top .cta-row>.btn[href^="tel:"]{max-width:100%;min-width:0;padding-inline:16px;white-space:normal;text-align:center}
  .hero .lede{font-size:17px}
  .cta-row .btn{width:100%}
  .stats{display:grid;grid-template-columns:1fr 1fr;gap:20px}
  .stat b{font-size:32px}
  .prow{grid-template-columns:minmax(0,1fr) 24px;gap:12px;padding:18px 0}
  .prow .no,.prow .d{display:none}
  .prow .t{font-size:22px}
  .prow::before{inset:0 -12px}
  .tiles{grid-template-columns:repeat(2,minmax(0,1fr))}
  .tile{padding:16px;gap:14px}
  .steps{grid-template-columns:1fr}
  .principal{grid-template-columns:1fr;padding:24px;gap:24px}
  .principal img{width:100%;height:340px}
  .principal blockquote{font-size:28px}
  .team{gap:16px}.member img{height:200px}.member .nm{font-size:18px}.member .sp{font-size:13px}
  .post:not(.big){grid-column:span 12}.post{min-height:0}.post.big .t{font-size:30px}
  .faq{gap:24px}.faq summary{font-size:19px}
  .row2{grid-template-columns:1fr}
  .form,.info{padding:24px}
  .cta{padding:32px 24px;margin:0 16px 56px}.cta h2{font-size:36px}.cta .acts{width:100%}
  .bigmarq span{font-size:72px;padding-right:30px}
  .foot .legal{flex-direction:column;gap:12px}
}

/* ---------- motion (hidden start-states only under html.fm) ---------- */
.w{display:inline-block;overflow:hidden;vertical-align:top;padding:0 .05em .12em 0;margin:0 0 -.12em 0}
html.fm .wi{display:inline-block;transform-origin:0 100%}
html.fm .in .wi{animation:word-rise .65s var(--ease) both;animation-delay:calc(var(--i,0) * 35ms)}
@keyframes word-rise{from{transform:translateY(8px);opacity:.75}to{transform:none;opacity:1}}
.text-highlight{background-image:linear-gradient(var(--teal-2),var(--teal-2));background-position:0 100%;background-repeat:no-repeat;background-size:0 2px;animation:text-underline .8s var(--ease) both}
@keyframes text-underline{from{background-size:0 2px}to{background-size:100% 2px}}
html.fm [data-rv]{opacity:0;transform:translateY(34px);transition:opacity .9s var(--ease),transform 1s var(--ease);transition-delay:calc(var(--i,0) * 80ms)}
html.fm [data-rv].in{opacity:1;transform:none}
html.fm [data-rv].done{transition:opacity .3s,transform .45s var(--ease),box-shadow .45s;transition-delay:0s}
html.fm .clip img{clip-path:inset(100% 0 0 0);transform:scale(1.18);transition:clip-path 1.3s var(--ease-io),transform 1.8s var(--ease)}
html.fm .clip.in img{clip-path:inset(0);transform:none}
html.fm .step::before{transform:scaleX(0);transition:transform 1.3s var(--ease-io);transition-delay:calc(var(--i,0) * 180ms + .2s)}
html.fm .step.in::before{transform:scaleX(1)}
html.fm .hero-bg .growth{stroke-dasharray:2200;stroke-dashoffset:2200;animation:draw 3.2s .6s var(--ease-io) forwards}
html.fm .hero-bg .area{opacity:0;animation:fade 2s 2.4s ease forwards}
html.fm .hero-bg .dot{opacity:0;animation:fade .6s 3.6s ease forwards}
html.fm .hero-bg .halo{transform-box:fill-box;transform-origin:center;animation:halo 2.4s 3.8s ease-out 3}
html.fm .ledger{animation:cardIn 1.4s .35s var(--ease) both}
html.fm .ledger li{opacity:0;transform:translateX(24px);transition:opacity .6s var(--ease),transform .7s var(--ease);transition-delay:calc(.9s + var(--i,0) * 120ms)}
html.fm .ledger.in li{opacity:1;transform:none}
html.fm .scan{animation:scan 4.2s 2.4s var(--ease-io) 3}
.pulse{animation:pulse 1.8s ease-out 4}
@keyframes draw{to{stroke-dashoffset:0}}
@keyframes fade{to{opacity:1}}
@keyframes halo{0%{opacity:.5;transform:scale(1)}100%{opacity:0;transform:scale(5)}}
@keyframes cardIn{from{opacity:0;transform:perspective(1200px) translateY(60px) rotateX(18deg) rotateY(-8deg)}}
@keyframes scan{0%{transform:translateY(-70px);opacity:0}12%{opacity:1}80%{opacity:1}100%{transform:translateY(300px);opacity:0}}
@keyframes pulse{0%{box-shadow:0 0 0 0 rgba(200,110,20,.55)}100%{box-shadow:0 0 0 10px rgba(200,110,20,0)}}
.progress{position:fixed;top:0;left:0;right:0;height:3px;z-index:100;background:linear-gradient(90deg,#1B6E7E,#3FA0B6);transform-origin:0 50%;transform:scaleX(0)}
.curtain{position:fixed;inset:0;z-index:9999;background:var(--ink);display:flex;align-items:center;justify-content:center;gap:18px;transition:transform 1s var(--ease-io)}
.curtain.up{transform:translateY(-100%)}
.curtain svg{width:72px;height:72px}
.curtain svg>*{transform-box:fill-box;transform-origin:center}
.curtain rect{animation:pop .6s var(--ease) both}
.curtain .fl-f{stroke-dasharray:40;stroke-dashoffset:40;animation:draw .7s .25s var(--ease) forwards}
.curtain .fl-bar{stroke-dasharray:14;stroke-dashoffset:14;animation:draw .4s .7s var(--ease) forwards}
.curtain .fl-dot{animation:pop .5s .95s cubic-bezier(.3,1.6,.5,1) both}
.curtain b{font:600 44px/1 var(--serif);color:var(--paper);clip-path:inset(0 100% 0 0);animation:wipe .8s .35s var(--ease) forwards}
.curtain b i{font-style:normal;color:var(--teal-2)}
@keyframes pop{from{transform:scale(0);opacity:0}}
@keyframes wipe{to{clip-path:inset(0)}}

@media (prefers-reduced-motion:reduce){
  *,*::before,*::after{animation:none!important;transition:none!important;scroll-behavior:auto!important}
  html.fm [data-rv],html.fm .ledger li{opacity:1;transform:none}
  html.fm .clip img{clip-path:none;transform:none}
  html.fm .step::before{transform:scaleX(1)}
}

/* Independent ribbon controls remain outside decorative aria-hidden tracks. */
[data-ribbon]{position:relative}
[data-ribbon].ribbon-running .track{animation-play-state:running}
[data-ribbon]:hover .track,[data-ribbon]:focus-within .track{animation-play-state:paused}
.ribbon-tools{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:8px max(20px,var(--gutter));font:400 11px/1.5 var(--mono)}
.ribbon-toggle{border:1px solid currentColor;border-radius:999px;background:transparent;color:inherit;padding:10px 16px;min-height:44px;font:500 12px/1.2 var(--sans);cursor:pointer}
.ribbon-toggle:focus-visible{outline:3px solid var(--teal-2);outline-offset:3px}
.ribbon-toggle[hidden]{display:none}
.bigmarq .ribbon-tools{justify-content:flex-end}
@media(max-width:700px){
  .ticker{-webkit-mask:none;mask:none}
  .ticker .track{width:100%;display:grid;grid-template-columns:1fr 1fr;animation:none;transform:none}
  .ticker .it{font-size:11px;line-height:1.5;letter-spacing:0;padding:10px 16px;gap:7px;white-space:normal;flex-wrap:wrap}
  .ticker .it:nth-child(n+13){display:none}
  .ribbon-tools{padding:12px 16px}
  .bigmarq{padding:28px 20px}
  .bigmarq .track{width:auto;display:block;animation:none;transform:none}
  .bigmarq span{display:block;white-space:normal;font-size:clamp(42px,11vw,72px);line-height:1.1;padding:0}
  .bigmarq span+span,.bigmarq .ribbon-tools{display:none}
}

/* skip layout/paint of offscreen sections until they approach the viewport */
main>section:not(.hero),main>.wrap,.bigmarq,.foot,.tk-cat .tk-group{content-visibility:auto;contain-intrinsic-size:auto 900px}
.calc small a{text-decoration:underline;text-underline-offset:2px}