:root{--ink:#152235;--muted:#647285;--line:#e3e8ed;--paper:#f5f7f8;--white:#fff;--navy:#0c1726;--gold:#f2bf68;--teal:#257b75;--max:1220px}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.72 system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;-webkit-font-smoothing:antialiased}a{color:inherit}button,input,select{font:inherit}button,select{cursor:pointer}img{max-width:100%}h1,h2,h3,p{margin-top:0}h1,h2,h3{line-height:1.19;letter-spacing:-.035em}h1{font-size:clamp(2.25rem,4.6vw,4.65rem)}h2{font-size:clamp(1.7rem,2.6vw,2.35rem)}h3{font-size:1.2rem}p{margin-bottom:1.2rem}strong{font-weight:750}section[id],div[id]{scroll-margin-top:100px}::selection{background:#d3e6de}
.wrap{width:min(calc(100% - 48px),var(--max));margin-inline:auto}.skip{position:absolute;left:12px;top:-100px;background:white;color:#111;z-index:50;padding:8px}.skip:focus{top:10px}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid #ce9a40;outline-offset:3px}
.site-header{height:82px;background:#0d1724;color:white;border-bottom:1px solid #ffffff16}.header-inner{height:100%;display:flex;align-items:center;gap:40px}.brand{display:inline-flex;align-items:center;gap:12px;text-decoration:none;white-space:nowrap}.brand-mark{width:42px;height:42px;display:grid;place-items:center;border-radius:11px;background:linear-gradient(145deg,#f7d89d,#be8c42);box-shadow:inset 0 1px #ffffff80;color:#142137;font-weight:900;letter-spacing:-.08em;font-size:1.6rem;line-height:1}.brand-mark span{color:#fff}.brand-name{font-size:1.1rem;line-height:1;font-weight:850;letter-spacing:-.055em;color:#fff}.brand-name>span{color:#f4c979}.brand-name small{color:#aab4c1;font-size:.72rem;margin-left:1px;letter-spacing:0}.main-nav{display:flex;gap:27px;margin-inline:auto}.main-nav a,.header-cta{text-decoration:none;font-size:.82rem;font-weight:700;white-space:nowrap}.main-nav a{color:#c3cad3}.main-nav a:hover{color:#fff}.header-cta{padding:10px 15px;border:1px solid #ffffff38;border-radius:9px}.header-cta span{color:var(--gold);margin-left:9px}
.hero{min-height:502px;background:#101c2d;border-radius:0 0 24px 24px;overflow:hidden;position:relative;color:white;display:flex;align-items:center}.hero-image,.hero-shade{position:absolute;inset:0;width:100%;height:100%}.hero-image{object-fit:cover;object-position:center}.hero-shade{background:linear-gradient(90deg,rgba(8,19,32,.86) 0%,rgba(8,19,32,.66) 41%,rgba(8,19,32,.09) 78%)}.hero-content{position:relative;z-index:1;width:min(750px,70%);padding:55px 66px 47px}.eyebrow,.kicker,.chapter-index,.side-label,.calc-tag,.end-kicker{font-size:.73rem;letter-spacing:.13em;font-weight:850}.eyebrow{color:#f5cf91;display:flex;align-items:center;gap:8px;margin-bottom:20px;text-transform:uppercase}.eyebrow-dot{width:6px;height:6px;background:var(--gold);border-radius:50%;box-shadow:0 0 0 4px #f2bf682c}.hero h1{margin-bottom:17px;max-width:760px;line-height:1.07}.hero h1 em{font-style:normal;color:#f5c983}.hero-content>p{max-width:600px;color:#d5dee6;font-size:1.02rem;line-height:1.7}.hero-actions{display:flex;align-items:center;gap:12px;margin:27px 0 30px;flex-wrap:wrap}.button{min-height:50px;display:inline-flex;align-items:center;justify-content:center;gap:16px;border-radius:9px;text-decoration:none;font-size:.87rem;font-weight:780;padding:12px 20px;transition:transform .15s,background .15s}.button:hover{transform:translateY(-2px)}.button-primary{background:#efbd70;color:#162235}.button-primary:hover{background:#ffcf84}.button-ghost{border:1px solid #ffffff60;color:#fff;background:#ffffff0f}.button-ghost:hover{background:#ffffff20}.hero-meta{font-size:.74rem;color:#b7c3cb;display:flex;gap:12px;align-items:center;flex-wrap:wrap}.divider{width:3px;height:3px;background:#9ca8b3;border-radius:50%}
.intro-ribbon{background:#fff;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));border:1px solid var(--line);border-radius:14px;box-shadow:0 15px 40px #182c4110;margin-top:23px;overflow:hidden}.intro-ribbon>div{padding:21px 22px;display:flex;gap:13px;align-items:center;border-right:1px solid var(--line)}.intro-ribbon>div:last-child{border-right:0}.ribbon-icon{width:38px;height:38px;flex:none;border-radius:10px;background:#e7f3ee;color:#247469;display:grid;place-items:center;font-size:.7rem;font-weight:900}.intro-ribbon b,.intro-ribbon small{display:block;line-height:1.4}.intro-ribbon b{font-size:.88rem}.intro-ribbon small{color:var(--muted);font-size:.75rem;margin-top:3px}
.layout{display:grid;grid-template-columns:240px minmax(0,1fr);align-items:start;gap:46px;padding-top:57px;padding-bottom:36px}.sidebar-sticky{position:sticky;top:25px}.side-label{color:#8993a1;margin:0 0 13px 16px}.toc{border-left:2px solid #e0e6eb;display:grid}.toc a{border-left:2px solid transparent;text-decoration:none;margin-left:-2px;padding:7px 14px;color:#566578;font-size:.84rem;font-weight:650;line-height:1.28}.toc a:hover,.toc a.active{color:#12695f;border-left-color:#b88b49;background:#f2f3f0}.side-note{background:#e9efeb;border-radius:12px;padding:19px 18px;margin-top:22px;font-size:.82rem;line-height:1.55}.side-note-icon{color:#26766d;float:right}.side-note b{display:block}.side-note p{color:#60726e;margin:6px 0 0}.content-column{min-width:0}.lead-card{background:#fff;border:1px solid #e1e7eb;border-left:4px solid #cb9854;border-radius:14px;padding:30px 36px;box-shadow:0 15px 35px #15243808}.kicker{color:#a07339;margin:0 0 12px}.lead-card h2{font-size:clamp(1.55rem,2vw,2rem);margin-bottom:15px}.lead-card p{color:#374658;margin-bottom:0}.lead-foot{border-top:1px solid var(--line);display:flex;gap:16px;flex-wrap:wrap;justify-content:space-between;padding-top:15px;margin-top:22px;font-size:.73rem;color:#748193}
.chapter{padding:45px 2px 32px;border-bottom:1px solid #dbe2e8}.chapter-head{margin-bottom:25px}.chapter-index{color:#9b6f36;display:block;margin-bottom:13px}.chapter-head h2{max-width:770px;margin-bottom:10px}.chapter-head>p{color:var(--muted);max-width:770px;margin-bottom:0}.chapter>p{max-width:790px;color:#3c4b5e}.chapter h3{margin:30px 0 10px}.table-scroll{overflow:auto;border:1px solid #dfe5e9;border-radius:12px;background:#fff;margin:21px 0 23px}table{border-collapse:collapse;width:100%;min-width:700px;font-size:.82rem;line-height:1.5}th,td{text-align:left;border-bottom:1px solid #e7ecef;padding:15px 16px;vertical-align:top}thead{background:#172638;color:#fff}thead th{font-size:.74rem;letter-spacing:.025em}tbody tr:last-child>*{border-bottom:0}tbody tr:nth-child(even){background:#f9fbfa}tbody th{white-space:nowrap;color:#245d57}.callout{margin:25px 0 4px;border-left:3px solid #bb8b4a;padding:19px 22px;background:#f9f1e5;border-radius:0 9px 9px 0}.callout b{color:#725323}.callout p{margin:6px 0 0;font-size:.92rem}.insight-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin-top:27px}.insight-grid>div{background:#fff;border:1px solid var(--line);border-radius:11px;padding:16px}.insight-number{display:block;color:#af8349;font-size:.7rem;font-weight:900}.insight-grid b{display:block;font-size:.85rem;margin-top:9px}.insight-grid p{font-size:.78rem;color:var(--muted);margin:6px 0 0;line-height:1.55}
.calculator{margin:28px 0;background:#142438;color:#fff;border-radius:16px;overflow:hidden;box-shadow:0 12px 30px #12243918}.calc-heading{padding:27px 29px 15px;display:flex;justify-content:space-between;gap:20px}.calc-heading h3{font-size:1.55rem;margin:8px 0 6px}.calc-heading p{max-width:600px;color:#bac8d5;font-size:.81rem;margin:0}.calc-tag{color:#f3cb8a}.calc-symbol{font-size:3rem;color:#e8bf78;line-height:1}.calc-form{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;padding:10px 29px 25px}.calc-form>label{display:grid;gap:6px;color:#d5dfeb;font-size:.78rem;font-weight:700}.calc-form>label input,.calc-form select{min-height:45px;width:100%;border:1px solid #4e6074;border-radius:8px;color:#fff;background:#24364a;padding:9px 12px}.calc-form select option{background:#24364a}.calc-basis{grid-column:1/-1;border:1px solid #4e6074;border-radius:8px;padding:12px 14px;display:flex;gap:18px;flex-wrap:wrap}.calc-basis legend{font-size:.75rem;color:#d5dfeb;padding:0 5px}.calc-basis label{font-size:.81rem;display:flex;gap:8px;align-items:center}.calc-basis input{accent-color:#eebd72}.calc-result{display:grid;gap:2px;background:#e6f2ed;color:#1b453f;padding:19px 29px}.calc-result span{font-size:.76rem;font-weight:760}.calc-result output{font-size:clamp(1.5rem,3vw,2.1rem);font-weight:900;letter-spacing:-.04em}.calc-result small{font-size:.76rem;color:#4c6c64}
.checklist{display:grid;gap:9px;margin:22px 0 12px}.checklist label{display:flex;gap:12px;align-items:start;padding:13px 16px;border:1px solid #e0e6ea;border-radius:10px;background:white;font-size:.84rem;line-height:1.5;cursor:pointer}.checklist input{margin:3px 0 0;width:17px;height:17px;accent-color:#287c72;flex:none}.checklist label:has(input:checked){background:#eaf5f0;border-color:#b7d7cc}.check-status{color:#60766b!important;font-size:.77rem}.method-box{background:#e9f1ef;border-radius:11px;padding:20px 23px;margin-top:21px}.method-box b{color:#205f58}.method-box p{margin:5px 0 0;font-size:.83rem;color:#435b56}.faq-list{border-top:1px solid #dce3e8}.faq-list details{border-bottom:1px solid #dce3e8;background:#fff}.faq-list details:first-child{border-radius:10px 10px 0 0}.faq-list details:last-child{border-radius:0 0 10px 10px}.faq-list summary{list-style:none;padding:18px 47px 18px 20px;font-weight:750;font-size:.9rem;cursor:pointer;position:relative}.faq-list summary::-webkit-details-marker{display:none}.faq-list summary:after{content:'+';position:absolute;right:20px;top:13px;font-size:1.35rem;font-weight:400;color:#377b73}.faq-list details[open] summary:after{content:'−'}.faq-list details p{padding:0 20px 19px;color:#506173;font-size:.86rem;line-height:1.7;margin:0}.source-list{padding-left:22px}.source-list li{margin:0 0 15px;padding-left:4px;font-size:.86rem}.source-list a{color:#196d65;font-weight:700;text-decoration-thickness:1px;text-underline-offset:3px}.source-list small{display:block;color:var(--muted);margin-top:2px}
.end-banner{background:linear-gradient(115deg,#13273a,#1a3e43);color:white;padding:36px 44px;border-radius:16px;display:flex;gap:30px;align-items:center;justify-content:space-between;margin-top:14px;margin-bottom:54px}.end-banner h2{font-size:1.6rem;margin:7px 0}.end-banner p{font-size:.85rem;color:#c5d2d3;margin:0}.end-kicker{color:#f1c487}.end-banner .button{flex:none}.site-footer{background:#0d1724;color:#bdc7d3;padding:37px 0 44px}.footer-inner{display:flex;justify-content:space-between;gap:24px}.footer-brand .brand-mark{width:36px;height:36px;font-size:1.35rem}.footer-brand .brand-name{font-size:1rem}.site-footer p{font-size:.8rem;margin:11px 0 0}.footer-right{display:grid;text-align:right;align-content:start;gap:4px;font-size:.78rem}.footer-right a{text-decoration:none;color:#f1c989}.footer-right small{color:#8594a2}
@media(max-width:1000px){.header-inner{gap:18px}.main-nav{gap:14px}.main-nav a{font-size:.75rem}.hero-content{width:79%;padding:48px}.layout{gap:25px;grid-template-columns:200px minmax(0,1fr)}}
@media(max-width:760px){html{scroll-padding-top:68px}section[id],div[id]{scroll-margin-top:70px}.wrap{width:min(calc(100% - 28px),var(--max))}.site-header{height:auto}.header-inner{min-height:65px;flex-wrap:wrap;gap:0;padding-block:11px}.brand-mark{width:37px;height:37px;font-size:1.35rem}.brand-name{font-size:1rem}.header-cta{margin-left:auto;font-size:.72rem;padding:8px}.main-nav{order:3;width:100%;overflow-x:auto;margin:12px 0 -3px;gap:20px;padding-bottom:5px;scrollbar-width:none}.main-nav::-webkit-scrollbar{display:none}.hero{min-height:530px;border-radius:0 0 17px 17px;align-items:flex-start}.hero-image{object-position:70% center}.hero-shade{background:linear-gradient(90deg,rgba(8,19,32,.89),rgba(8,19,32,.66)),linear-gradient(0deg,rgba(8,19,32,.92),transparent 55%)}.hero-content{width:100%;padding:40px 24px 27px}.hero h1{font-size:clamp(2.18rem,8vw,3.9rem)}.hero-content>p{font-size:.92rem}.hero-actions{margin:26px 0 28px}.hero-actions .button{font-size:.81rem}.intro-ribbon{margin-top:13px;grid-template-columns:1fr}.intro-ribbon>div{border-right:0;border-bottom:1px solid var(--line);padding:12px 16px}.intro-ribbon>div:last-child{border-bottom:0}.ribbon-icon{width:34px;height:34px}.layout{display:block;padding-top:23px}.sidebar{margin-bottom:25px}.sidebar-sticky{position:static}.side-label,.side-note{display:none}.toc{display:flex;overflow-x:auto;scrollbar-width:none;border:0;gap:8px;padding:3px 1px 8px}.toc::-webkit-scrollbar{display:none}.toc a{border:1px solid var(--line);background:#fff;border-radius:8px;white-space:nowrap;margin:0;padding:9px 12px;font-size:.77rem}.toc a.active{border-color:#8cb7a9}.lead-card{padding:22px 20px}.chapter{padding:37px 0 29px}.chapter h2{font-size:1.75rem}.chapter>p,.lead-card p{font-size:.93rem}.insight-grid{grid-template-columns:1fr}.insight-grid>div{padding:12px 15px}.calc-heading{padding:22px 19px 13px}.calc-form{padding:7px 19px 21px;gap:11px}.calc-result{padding:16px 19px}.end-banner{padding:28px 22px;display:block;margin-bottom:30px}.end-banner .button{margin-top:19px}.footer-inner{display:block}.footer-right{text-align:left;margin-top:26px}}
@media(max-width:440px){.hero{min-height:560px}.hero-content{padding:36px 19px 22px}.hero h1{font-size:2.25rem}.hero-actions{display:grid;grid-template-columns:1fr}.hero-actions .button{width:100%}.hero-meta{font-size:.68rem}.calc-form{grid-template-columns:1fr}.calc-basis{grid-column:1}.end-banner .button{width:100%;font-size:.79rem}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.button{transition:none}}