:root {
  color-scheme: light dark;
  --bg: #fbfaf7;
  --surface: #fbfaf7;
  --text: #222a2d;
  --muted: #4e5b5f;
  --border: #ccd2cf;
  --brand: #215a58;
  --brand-ink: #ffffff;
}
@media (prefers-color-scheme: dark) {
  :root {
    color-scheme: dark;
    --bg: #171d1e;
    --surface: #171d1e;
    --text: #edf0ea;
    --muted: #bcc8c5;
    --border: #465451;
    --brand: #91d2c9;
    --brand-ink: #14201e;
  }
}
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }
body { margin: 0; background: var(--bg); color: var(--text); font: 1.0625rem/1.72 system-ui, -apple-system, "Segoe UI", Arial, sans-serif; overflow-wrap: anywhere; }
.wrap { width: min(100% - 2.5rem, 68ch); margin-inline: auto; }
h1, h2, h3 { font-family: Georgia, "Times New Roman", serif; font-weight: 400; line-height: 1.18; text-wrap: balance; }
h1 { font-size: clamp(2.45rem, 6vw, 4.1rem); letter-spacing: -0.035em; margin: 0 0 1.5rem; }
h2 { font-size: clamp(1.9rem, 4vw, 2.55rem); letter-spacing: -0.02em; margin: 0 0 1.2rem; }
h3 { font-size: 1.35rem; margin: 0 0 0.35rem; }
p { margin: 0 0 1.15rem; }
p:last-child { margin-bottom: 0; }
a { color: var(--brand); text-underline-offset: 0.18em; }
a:hover { text-decoration-thickness: 2px; }
main.wrap { padding-block: clamp(3.5rem, 8vw, 5.5rem); }
:focus-visible { outline: 3px solid var(--brand); outline-offset: 4px; }
.skip-link { position: absolute; left: -100vw; top: 0.5rem; background: var(--bg); padding: 0.5rem; z-index: 2; }
.skip-link:focus { left: 0.75rem; }
.site-header { border-bottom: 1px solid var(--border); }
.header-inner { display: flex; flex-wrap: wrap; align-items: baseline; justify-content: space-between; gap: 0.4rem 2rem; padding-block: 1.2rem; }
.brand { color: var(--text); font-family: Georgia, "Times New Roman", serif; font-size: 1.45rem; text-decoration: none; }
.site-nav ul, .footer-nav ul { display: flex; flex-wrap: wrap; gap: 0.25rem 1.1rem; list-style: none; padding: 0; margin: 0; }
.site-nav a { color: var(--text); font-size: 0.88rem; text-decoration: none; }
.site-nav a:hover, .site-nav a[aria-current="page"] { text-decoration: underline; text-decoration-thickness: 2px; text-underline-offset: 0.3em; }
.hero { padding-block: clamp(4rem, 10vw, 7rem) clamp(4rem, 9vw, 6rem); }
.intro { font-size: clamp(1.14rem, 2vw, 1.32rem); line-height: 1.6; }
.button { display: inline-block; background: var(--brand); color: var(--brand-ink); padding: 0.75rem 1.1rem; border-radius: 2px; text-decoration: none; font-weight: 600; line-height: 1.4; }
.button:hover { text-decoration: underline; }
.hero .button { margin-block: 1.25rem 1rem; }
.small { color: var(--muted); }
.small { font-size: 0.92rem; }
.section { padding-block: clamp(3.5rem, 8vw, 5.5rem); border-top: 1px solid var(--border); }
.section-head { margin-bottom: 2rem; }
.section-head p { color: var(--muted); }
.prose-list { padding: 0; margin: 2rem 0 0; list-style: none; }
.prose-list li { padding-block: 1.25rem; border-top: 1px solid var(--border); }
.prose-list p { margin: 0; }
.steps, .flow { padding-left: 1.45rem; margin: 1.5rem 0 0; }
.steps li, .flow li { padding-left: 0.35rem; margin-bottom: 1.5rem; }
.steps li::marker, .flow li::marker { color: var(--brand); }
.steps p, .flow p { color: var(--muted); }
.amount { font-weight: 700; white-space: nowrap; font-variant-numeric: tabular-nums; }
.faq { border-top: 1px solid var(--border); }
.faq:last-child { border-bottom: 1px solid var(--border); }
.faq summary { padding-block: 1.1rem; cursor: pointer; font-weight: 600; }
.faq-body { padding-bottom: 1.25rem; color: var(--muted); }
.contact-lines { margin: 1.5rem 0 0; }
.contact-lines dt { font-weight: 600; }
.contact-lines dd { margin: 0 0 1rem; overflow-wrap: anywhere; }
.site-footer { padding-block: 2.5rem; border-top: 1px solid var(--border); color: var(--muted); font-size: 0.9rem; }
.site-footer p { margin-bottom: 0.55rem; }
.footer-nav { margin-block: 1.2rem; }
.footer-nav a[aria-current="page"] { font-weight: 700; }
@media (max-width: 600px) {
  .header-inner { display: block; }
  .site-nav { margin-top: 0.8rem; }
  .site-nav ul { gap: 0.1rem 0.85rem; }
  .section { padding-block: 3.25rem; }
}
.page-intro { padding-block: clamp(3.5rem, 8vw, 5.5rem); }
.page-intro .intro { max-width: 58ch; }
.text-link-list { list-style: none; padding: 0; margin: 2rem 0 0; }
.text-link-list li { padding: 1.25rem 0; border-top: 1px solid var(--border); }
.text-link-list li:last-child { border-bottom: 1px solid var(--border); }
.text-link-list p { color: var(--muted); margin: 0.35rem 0 0; }
.table-scroll { overflow-x: auto; }
table { width: 100%; border-collapse: collapse; text-align: left; }
th, td { padding: 0.85rem 0.6rem; border-bottom: 1px solid var(--border); vertical-align: top; }
thead th { border-top: 1px solid var(--border); }
tbody th { font-weight: 600; }
td.amount { text-align: right; }
.stand { margin-top: 3rem; padding-top: 1rem; border-top: 1px solid var(--border); color: var(--muted); font-size: 0.92rem; }
.report-facts { margin: 1.5rem 0 0; }
.report-facts dt { font-weight: 600; }
.report-facts dd { margin: 0 0 1rem; }
.finding { padding-block: 1.5rem; border-top: 1px solid var(--border); }
.finding:last-child { border-bottom: 1px solid var(--border); }
.finding h3 { margin-bottom: 0.3rem; }
.finding-meta { color: var(--muted); font-size: 0.92rem; margin-bottom: 0.65rem; }
.finding-label { font-weight: 600; }
.sample-note { margin-top: 1.5rem; padding: 1rem 1.15rem; border: 1px solid var(--border); }
@media (max-width: 600px) { th, td { min-width: 9rem; } }
@media print {
  .site-nav, .skip-link, .button { display: none; }
  .section { padding-block: 1rem; }
  .page-intro { padding-block: 0 1rem; }
  .wrap { width: auto; margin-inline: 0; }
  body { background: #ffffff; color: #000000; }
  a { color: inherit; }
  h1 { font-size: 2rem; }
  h1, h2, h3 { break-after: avoid; page-break-after: avoid; }
  .steps li, .finding, .report-facts dt, .report-facts dd { break-inside: avoid; page-break-inside: avoid; }
  .finding { border-color: #999999; }
  .finding-meta, .small { color: #333333; }
  .sample-note { border: 1px solid #000000; }
}