:root{--ink:#112839;--muted:#506371;--teal:#006f78;--teal-dark:#00555c;--line:#d8e4e8;--wash:#edf7f8;--paper:#fff;--navy:#0b2232;--radius:14px}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:var(--paper);color:var(--ink);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;font-size:17px;line-height:1.75}a{color:var(--teal);text-decoration-thickness:1px;text-underline-offset:4px}a:hover{color:var(--teal-dark)}button,input{font:inherit}button,a,input,summary{ -webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,input:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid #008d9b;outline-offset:4px}h1,h2,h3{line-height:1.2;letter-spacing:-.025em}h1{font-size:clamp(2.25rem,4.2vw,3.5rem);font-weight:760;margin:16px 0 24px}h2{font-size:1.7rem;margin:44px 0 18px;scroll-margin-top:105px}h3{font-size:1.2rem}p{margin:0 0 20px}li{padding-left:4px;margin-bottom:8px}.skip{position:absolute;top:-100px;left:20px;background:white;padding:8px;z-index:20}.skip:focus{top:10px}.site-header{position:sticky;top:0;z-index:10;background:#fffffffa;border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.header-inner{max-width:1320px;margin:auto;min-height:84px;padding:14px 32px;display:flex;align-items:center;gap:28px}.brand{display:flex;align-items:center;gap:10px;font-size:19px;line-height:1.2;font-weight:550;color:var(--ink);text-decoration:none;white-space:nowrap}.brand-mark{display:grid;place-items:center;background:var(--teal);color:white;width:35px;height:35px;border-radius:9px;font-size:23px;font-weight:800}.brand b{display:block;font-size:15px;letter-spacing:.14em;text-transform:uppercase;color:var(--teal)}.header-inner nav{display:flex;gap:22px;margin-left:auto}.header-inner nav a{font-size:14px;color:var(--ink);text-decoration:none;font-weight:650;white-space:nowrap}.button{display:inline-flex;justify-content:center;align-items:center;text-align:center;text-decoration:none;font-weight:700;font-size:15px;line-height:1.35;padding:14px 20px;border-radius:8px;border:1px solid transparent;cursor:pointer;min-height:48px}.primary{background:var(--teal);color:white}.primary:hover{background:var(--teal-dark);color:white}.secondary{background:#fff;color:var(--ink);border-color:var(--line)}.secondary:hover{background:var(--wash);color:var(--ink)}.hero{background:linear-gradient(120deg,#f6fafb 0%,#e5f5f6 100%);border-bottom:1px solid var(--line)}.hero-inner{max-width:960px;margin:auto;padding:44px 30px 52px}.hero h1{text-align:center}.hero .eyebrow,.hero .intro,.hero .meta{text-align:center}.eyebrow{display:block;color:var(--teal);text-transform:uppercase;font-size:12px;letter-spacing:.15em;font-weight:800;line-height:1.6}.intro{font-size:20px;color:#354d5c;line-height:1.65;max-width:830px;margin:auto}.meta{font-size:14px;color:var(--muted);margin:24px 0 0}.home-hero .hero-inner{max-width:1100px;padding-top:74px;padding-bottom:68px}.home-hero h1{font-size:clamp(2.5rem,5vw,4.2rem);max-width:850px;margin:18px auto 24px}.home-hero .intro{max-width:730px}.hero-actions{display:flex;justify-content:center;gap:12px;margin-top:30px;flex-wrap:wrap}.breadcrumbs{display:flex;gap:9px;flex-wrap:wrap;font-size:13px;line-height:1.5;margin-bottom:32px;color:var(--muted)}.breadcrumbs a{color:var(--muted)}.topic-strip{max-width:1160px;margin:0 auto;padding:30px;display:grid;grid-template-columns:repeat(4,1fr);gap:18px;border-bottom:1px solid var(--line)}.topic-strip a{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--ink);font-size:14px;line-height:1.4}.step-number{color:var(--teal);font-size:24px;font-weight:800}.reading-layout{max-width:1160px;margin:auto;padding:28px 30px 55px;display:grid;grid-template-columns:minmax(0,760px) 260px;gap:60px}article{min-width:0}article h2:first-child{margin-top:18px}article p{max-width:76ch}.sidebar{position:static;align-self:start;padding-top:24px;font-size:14px;line-height:1.5}.sidebar nav{border-left:3px solid var(--teal);padding-left:20px}.sidebar nav a{display:block;margin:14px 0;text-decoration:none;color:var(--muted)}.aside-note{border:1px solid var(--line);background:var(--wash);padding:22px;margin-top:30px;border-radius:var(--radius)}.aside-note p{margin:12px 0}.table-wrap{overflow-x:auto;margin:26px 0;border:1px solid var(--line);border-radius:10px}table{border-collapse:collapse;width:100%;font-size:15px;line-height:1.6;min-width:470px}th{background:var(--wash);text-align:left;color:var(--ink);font-weight:750}td,th{padding:15px 18px;border-bottom:1px solid var(--line);vertical-align:top}tbody tr:last-child td{border-bottom:none}tbody tr:nth-child(even){background:#f8fbfc}.wide{max-width:1160px;margin:auto;padding:0 30px 60px}.offer-box{background:var(--navy);border-radius:var(--radius);padding:35px 40px;color:white;display:flex;align-items:center;gap:28px}.offer-box h2{margin:8px 0 12px;font-size:1.65rem}.offer-box .eyebrow{color:#8dd9de}.offer-box p{color:#c5d6df;margin:0}.offer-box .button{flex-shrink:0;background:#fff;color:var(--teal-dark)}.related{margin-top:50px}.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.card{border:1px solid var(--line);border-radius:var(--radius);padding:24px;text-decoration:none;color:var(--ink);display:flex;flex-direction:column;transition:border-color .15s,box-shadow .15s}.card:hover{border-color:var(--teal);box-shadow:0 8px 24px #10283a09;color:var(--ink)}.card-category{font-size:12px;font-weight:800;color:var(--teal);text-transform:uppercase;letter-spacing:.07em}.card h3{margin:16px 0;line-height:1.35}.card p{font-size:15px;color:var(--muted);line-height:1.65}.read{font-size:14px;font-weight:750;margin-top:auto;color:var(--teal)}.faq details{border-bottom:1px solid var(--line);padding:18px 0}.faq summary{font-weight:700;cursor:pointer;line-height:1.5}.faq details p{margin:16px 0 0;color:var(--muted)}footer{background:#f1f6f8;border-top:1px solid var(--line);color:var(--muted)}.footer-inner{max-width:1160px;margin:auto;padding:45px 30px 30px;display:grid;grid-template-columns:1fr auto;gap:20px}.footer-brand{font-weight:800;font-size:20px;color:var(--ink);text-decoration:none}.footer-inner p{font-size:14px;margin:12px 0 0}.footer-inner nav{display:flex;flex-wrap:wrap;align-content:start;gap:20px;font-size:14px}.footer-inner nav a{color:var(--muted)}.disclosure{grid-column:1/-1;max-width:900px;border-top:1px solid var(--line);padding-top:20px}.copyright{grid-column:1/-1;font-size:12px!important}.directory{padding-top:30px}.calculator{background:var(--wash);border:1px solid var(--line);padding:26px;border-radius:var(--radius);margin:0 0 40px}.calculator h2{margin-top:0}.calculator>p{font-size:15px}.input-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}.input-grid label{display:block;font-size:15px;font-weight:700}.input-grid input{display:block;width:100%;border:1px solid #9ab6c0;background:white;padding:11px 13px;border-radius:6px;min-height:48px;color:var(--ink);margin:7px 0;font-size:17px}.input-grid small{font-weight:400;font-size:13px;line-height:1.45;color:var(--muted);display:block}.actions{display:flex;gap:12px;margin:25px 0 18px}.results{border-top:1px solid #bfd8de;padding-top:20px}.result-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}.result-item{background:white;border:1px solid var(--line);border-radius:8px;padding:14px}.result-item span{font-size:13px;color:var(--muted);display:block}.result-item strong{font-size:23px;line-height:1.4;display:block}.result-item:first-child{grid-column:1/-1;background:var(--navy);color:white}.result-item:first-child span{color:#c5d6df}.result-item:first-child strong{font-size:32px}.chart{margin-top:24px}.chart-row{display:grid;grid-template-columns:115px 1fr;gap:10px;align-items:center;margin:12px 0;font-size:13px}.chart-track{height:20px;background:#dbe8ec;border-radius:5px;overflow:hidden}.chart-bar{display:block;background:var(--teal);height:100%}.chart-row:first-child .chart-bar{background:var(--navy)}.chart-caption{font-size:13px;color:var(--muted)}dialog{border:0;border-radius:18px;padding:40px;max-width:500px;width:calc(100% - 32px);color:var(--ink);box-shadow:0 24px 100px #06182650}dialog::backdrop{background:#081e32b0}dialog h2{margin:14px 0 18px}.close-dialog{position:absolute;right:12px;top:10px;min-width:44px;min-height:44px;border:0;background:transparent;color:var(--muted);font-size:28px;cursor:pointer}.dialog-actions{display:flex;gap:12px;flex-wrap:wrap}body.modal-open{overflow:hidden}@media(min-width:1450px){h1{font-size:3.75rem}}@media(max-width:1120px){.header-inner nav{gap:14px}.header-inner{padding:14px 22px;gap:20px}.header-inner nav a{font-size:13px}.reading-layout{gap:35px;grid-template-columns:minmax(0,1fr) 220px}}@media(max-width:950px){.header-inner nav{display:none}.header-inner{justify-content:space-between;min-height:78px}.reading-layout{grid-template-columns:1fr;max-width:850px}.sidebar{display:none}.cards{grid-template-columns:repeat(2,minmax(0,1fr))}.topic-strip{grid-template-columns:repeat(2,1fr)}.offer-box{flex-direction:column;align-items:flex-start}}@media(max-width:600px){body{font-size:17px}.header-inner{padding:10px 14px;gap:12px;min-height:74px}.brand{font-size:15px;gap:7px}.brand b{font-size:12px;letter-spacing:.1em}.brand-mark{width:29px;height:32px;font-size:21px}.header-inner .button{font-size:13px;padding:12px 10px;max-width:155px;min-height:44px}.hero-inner{padding:30px 20px 36px}.hero h1{font-size:2.1rem}.intro{font-size:18px}.home-hero .hero-inner{padding:44px 20px}.home-hero h1{font-size:2.7rem}.reading-layout{padding:22px 20px 35px}.wide{padding:0 20px 40px}h2{font-size:1.55rem;margin-top:36px}.cards{grid-template-columns:1fr}.offer-box{padding:28px}.topic-strip{padding:22px 20px;gap:22px}.topic-strip a{font-size:13px}.footer-inner{grid-template-columns:1fr;padding:35px 20px}.input-grid{grid-template-columns:1fr}.calculator{padding:20px}.result-grid{grid-template-columns:1fr}.result-item:first-child{grid-column:auto}.breadcrumbs{font-size:12px;margin-bottom:24px}.table-wrap{margin:22px 0}dialog{padding:34px 24px}.dialog-actions{flex-direction:column}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.card{transition:none}}@media print{.site-header,.sidebar,.offer-box,dialog,.hero-actions{display:none}.reading-layout{display:block}.hero{background:white}.wide{padding:0}.cards{display:block}}