/* ============================================================
   Freedman CPA, P.C.: professional refresh
   Direction: quiet confidence, clear hierarchy, human scale.
   ============================================================ */

@font-face {
  font-family: "Newsreader";
  font-style: normal;
  font-weight: 500 700;
  font-display: swap;
  src: url("../assets/fonts/newsreader-latin-variable.woff2") format("woff2");
}

@font-face {
  font-family: "Public Sans";
  font-style: normal;
  font-weight: 400 700;
  font-display: swap;
  src: url("../assets/fonts/public-sans-latin-variable.woff2") format("woff2");
}

:root {
  --ink: #17232d;
  --navy: #17344d;
  --navy-deep: #10283b;
  --paper: #f8f6f0;
  --surface: #fffefa;
  --mist: #edf1ee;
  --stone: #e4e2da;
  --line: #d3dad6;
  --line-strong: #c4cdc8;
  --line-dark: rgba(255, 255, 255, 0.18);
  --line-dark-soft: rgba(255, 255, 255, 0.16);
  --line-dark-strong: rgba(255, 255, 255, 0.22);
  --muted: #5e6b73;
  --muted-light: #c1cdd2;
  --muted-dim: #a8b6bc;
  /* Gold accent: deep #6b5210 on light/white backgrounds, light #eccb8d on blue/dark */
  --accent: #6b5210;
  --accent-dark: #6b5210;
  --accent-light: #eccb8d;
  --danger: #9b4038;
  --control-bg: #f1f3f0;
  --control-border: #9eaaa6;
  --focus-ring: rgba(107, 82, 16, 0.2);
  --paper-glass: rgba(248, 246, 240, 0.97);
  --paper-glass-strong: rgba(248, 246, 240, 0.985);

  --text-primary: var(--ink);
  --text-secondary: #43515b;
  --text-tertiary: var(--muted);
  --text-on-dark: #f7f8f6;
  --text-on-dark-muted: #d4dde1;

  --font-display: "Newsreader", "Iowan Old Style", Georgia, serif;
  --font-body: "Public Sans", "Helvetica Neue", Arial, sans-serif;

  --space-1: 0.25rem;
  --space-2: 0.5rem;
  --space-3: 0.75rem;
  --space-4: 1rem;
  --space-5: 1.5rem;
  --space-6: 2rem;
  --space-7: 3rem;
  --space-8: 4rem;
  --space-9: 6rem;

  --max: 1200px;
  --gutter: clamp(var(--space-5), 4vw, 2.5rem);
  --section-space: clamp(var(--space-8), 8vw, 7rem);
  --advisory-line: 3px;
  --radius-control: 2px;
  --ease-out: cubic-bezier(0.22, 1, 0.36, 1);
  --shadow-float: 0 18px 34px rgba(16, 40, 59, 0.12);
}

/* Base */

*, *::before, *::after { box-sizing: border-box; }

html { scroll-behavior: smooth; }

body {
  margin: 0;
  font-family: var(--font-body);
  font-size: 1.0625rem;
  line-height: 1.65;
  color: var(--text-primary);
  background: var(--paper);
  -webkit-font-smoothing: antialiased;
  font-optical-sizing: auto;
  font-synthesis: none;
}

img { display: block; max-width: 100%; }

h1, h2 {
  margin: 0 0 0.55em;
  font-family: var(--font-display);
  font-weight: 620;
  line-height: 1.08;
  letter-spacing: -0.025em;
  text-wrap: balance;
}

h3 {
  margin: 0 0 0.45em;
  font-family: var(--font-body);
  font-weight: 650;
  line-height: 1.25;
  letter-spacing: -0.01em;
}

h1 em, h2 em {
  color: inherit;
  font-style: normal;
  font-weight: inherit;
}

p { margin: 0 0 1.15em; text-wrap: pretty; }

a {
  color: var(--accent-dark);
  text-decoration-thickness: 1px;
  text-underline-offset: 0.2em;
}

a:hover { color: var(--navy); }

a[href^="tel:"] { font-variant-numeric: tabular-nums; }

:focus-visible {
  outline: 3px solid var(--accent);
  outline-offset: 3px;
}

::selection { background: var(--accent-light); color: var(--ink); }

.container {
  width: 100%;
  max-width: calc(var(--max) + var(--gutter) + var(--gutter));
  margin-inline: auto;
  padding-inline: var(--gutter);
}

.skip-link {
  position: fixed;
  top: 0.75rem;
  left: 0.75rem;
  z-index: 500;
  padding: 0.7rem 1rem;
  color: var(--surface);
  background: var(--navy-deep);
  transform: translateY(-180%);
}

.skip-link:focus { transform: translateY(0); }

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

.tag,
.eyebrow {
  margin: 0 0 var(--space-3);
  color: var(--accent-dark);
  font-size: 0.86rem;
  font-weight: 650;
  letter-spacing: 0.045em;
}

/* Header */

.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  color: var(--ink);
  background: var(--paper-glass);
  border-bottom: 1px solid var(--line);
  -webkit-backdrop-filter: blur(10px);
  backdrop-filter: blur(10px);
}

.site-header.is-scrolled {
  background: var(--paper-glass-strong);
  border-bottom-color: var(--line-strong);
}

.page-home .site-header {
  position: fixed;
  right: 0;
  left: 0;
  transition: background-color 220ms ease, border-color 220ms ease;
}

.page-home .site-header:not(.is-scrolled) {
  color: var(--surface);
  background: linear-gradient(180deg, rgba(6, 24, 37, 0.78), rgba(6, 24, 37, 0));
  border-bottom-color: transparent;
  -webkit-backdrop-filter: none;
  backdrop-filter: none;
}

.page-home .site-header:not(.is-scrolled) .brand { color: var(--surface); }
.page-home .site-header:not(.is-scrolled) .brand:hover { color: var(--accent-light); }
.page-home .site-header:not(.is-scrolled) .nav-toggle { color: var(--surface); border-color: var(--line-dark-strong); }

@media (min-width: 901px) {
  .page-home .site-header:not(.is-scrolled) .site-nav a:not(.btn-portal) { color: var(--text-on-dark-muted); }
  .page-home .site-header:not(.is-scrolled) .site-nav a:not(.btn-portal):hover { color: var(--surface); }
  .page-home .site-header:not(.is-scrolled) .site-nav a:not(.btn-portal)::after { background: var(--accent-light); }
  .page-home .site-header:not(.is-scrolled) .site-nav .btn-portal {
    color: var(--navy-deep) !important;
    background: var(--surface);
    border-color: var(--surface);
  }
  .page-home .site-header:not(.is-scrolled) .site-nav .btn-portal:hover {
    background: var(--accent-light);
    border-color: var(--accent-light);
  }
}

.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: var(--space-6);
  min-height: 78px;
}

.brand {
  display: inline-flex;
  align-items: baseline;
  gap: var(--space-2);
  color: var(--navy);
  text-decoration: none;
  white-space: nowrap;
}

.brand:hover { color: var(--accent-dark); }

.brand-mark {
  font-family: var(--font-display);
  font-size: 1.42rem;
  font-weight: 680;
  letter-spacing: -0.025em;
}

.brand-mark .amp { color: inherit; font-style: normal; }

.site-nav ul {
  display: flex;
  align-items: center;
  gap: clamp(var(--space-4), 2.1vw, var(--space-6));
  margin: 0;
  padding: 0;
  list-style: none;
}

.site-nav a {
  display: inline-block;
  position: relative;
  padding: 0.6rem 0;
  color: var(--text-secondary);
  font-size: 0.95rem;
  font-weight: 550;
  text-decoration: none;
}

.site-nav a:hover { color: var(--navy); }

.site-nav a:not(.btn-portal)::after {
  content: "";
  position: absolute;
  right: 0;
  bottom: 0.28rem;
  left: 0;
  height: 2px;
  background: var(--accent);
  transform: scaleX(0);
  transform-origin: right;
  transition: transform 260ms var(--ease-out);
}

.site-nav a:not(.btn-portal):hover::after,
.site-nav a:not(.btn-portal):focus-visible::after,
.site-nav a[aria-current="page"]::after {
  transform: scaleX(1);
  transform-origin: left;
}

.site-nav a[aria-current="page"] {
  color: var(--navy);
}

.site-nav .btn-portal {
  padding: 0.68rem 1rem;
  color: var(--surface) !important;
  background: var(--navy);
  border: 1px solid var(--navy);
  transition: transform 180ms var(--ease-out);
}

.site-nav .btn-portal:hover {
  background: var(--accent-dark);
  border-color: var(--accent-dark);
}

.nav-toggle {
  display: none;
  width: 44px;
  height: 44px;
  padding: 0;
  color: var(--navy);
  background: transparent;
  border: 1px solid var(--line);
  cursor: pointer;
}

.nav-toggle .bars,
.nav-toggle .bars::before,
.nav-toggle .bars::after {
  display: block;
  width: 20px;
  height: 2px;
  background: currentColor;
}

.nav-toggle .bars {
  position: relative;
  margin: auto;
}

.nav-toggle .bars::before,
.nav-toggle .bars::after {
  content: "";
  position: absolute;
  left: 0;
  transition: transform 220ms var(--ease-out);
}

.nav-toggle .bars::before { top: -6px; }
.nav-toggle .bars::after { top: 6px; }

.nav-toggle[aria-expanded="true"] .bars { background: transparent; }
.nav-toggle[aria-expanded="true"] .bars::before { transform: translateY(6px) rotate(45deg); }
.nav-toggle[aria-expanded="true"] .bars::after { transform: translateY(-6px) rotate(-45deg); }

@media (max-width: 900px) {
  .header-inner { flex-wrap: wrap; padding-bottom: 1rem; }
  .nav-toggle { display: none; }

  .site-nav {
    display: block;
    position: static;
    width: 100%;
    padding: 0.5rem var(--gutter) 1.25rem;
    background: var(--paper);
    border-bottom: 1px solid var(--line);
    max-height: calc(100vh - 78px);
    overflow-y: auto;
    opacity: 1;
    pointer-events: auto;
    transform: none;
    visibility: visible;
  }

  html.js .header-inner { flex-wrap: nowrap; padding-bottom: 0; }
  html.js .nav-toggle { display: block; }

  html.js .site-nav {
    position: absolute;
    top: 100%;
    right: 0;
    left: 0;
    width: auto;
    box-shadow: var(--shadow-float);
    opacity: 0;
    pointer-events: none;
    transform: translateY(-10px);
    visibility: hidden;
    transition: opacity 220ms ease, transform 300ms var(--ease-out);
  }

  html.js .site-nav.open {
    opacity: 1;
    pointer-events: auto;
    transform: translateY(0);
    visibility: visible;
    transition-delay: 0s;
  }
  .site-nav ul { flex-direction: column; align-items: stretch; gap: 0; }
  .site-nav li { border-bottom: 1px solid var(--line); }
  .site-nav li:last-child { padding-top: 0.9rem; border-bottom: 0; }
  .site-nav a { display: block; padding: 0.9rem 0; }
  .site-nav .btn-portal { text-align: center; }
}

@media (max-width: 470px) {
  .brand { gap: 0.35rem; }
  .brand-mark { font-size: 1.2rem; }
}

/* Buttons and links */

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  padding: var(--space-3) var(--space-5);
  font-family: var(--font-body);
  font-size: 0.98rem;
  font-weight: 650;
  text-decoration: none;
  border: 1px solid transparent;
  border-radius: var(--radius-control);
  cursor: pointer;
  transition: transform 200ms var(--ease-out);
}

.btn-primary {
  color: var(--surface);
  background: var(--accent);
  border-color: var(--accent);
}

.btn-primary:hover {
  color: var(--surface);
  background: var(--accent-dark);
  border-color: var(--accent-dark);
}

.btn-line {
  color: inherit;
  background: transparent;
  border-color: currentColor;
}

.btn-line:hover { color: var(--surface); background: var(--navy); border-color: var(--navy); }

.btn:active,
.site-nav .btn-portal:active { transform: scale(0.97); }

.btn:disabled,
.btn[aria-disabled="true"] { cursor: not-allowed; opacity: 0.55; transform: none; }

.dash-link {
  display: inline-flex;
  align-items: center;
  gap: var(--space-2);
  color: var(--accent-dark);
  font-size: 0.96rem;
  font-weight: 650;
  text-decoration: none;
}

.dash-link::after {
  content: "\2192";
  transition: transform 160ms ease;
}

.dash-link:focus-visible::after { transform: translateX(4px); }

/* Home hero */

.hero {
  position: relative;
  isolation: isolate;
  min-height: 52rem;
  min-height: min(58rem, 100svh);
  overflow: hidden;
  color: var(--text-on-dark);
  /* Hero: steel blue (#396A92) ground; gold accents come from the global tokens */
  background:
    radial-gradient(circle at 82% 22%, rgba(236, 201, 138, 0.20), transparent 30rem),
    linear-gradient(135deg, #315f83 0%, #396a92 55%, #2d587b 100%);
}

.hero::before {
  content: "";
  position: absolute;
  z-index: -1;
  inset: 0;
  background-image:
    linear-gradient(90deg, rgba(19, 46, 67, 0.58) 0%, rgba(19, 46, 67, 0.24) 36%, rgba(19, 46, 67, 0) 72%),
    linear-gradient(rgba(255, 255, 255, 0.07) 1px, transparent 1px),
    linear-gradient(90deg, rgba(255, 255, 255, 0.07) 1px, transparent 1px);
  background-size: 100% 100%, 72px 72px, 72px 72px;
  background-repeat: no-repeat, repeat, repeat;
  pointer-events: none;
}

.hero-grid {
  position: relative;
  z-index: 1;
  display: grid;
  grid-template-columns: minmax(0, 1.08fr) minmax(350px, 0.92fr);
  gap: clamp(3.25rem, 5vw, 5.25rem);
  align-items: center;
  min-height: inherit;
  padding-block: clamp(7rem, 13vh, 9rem) clamp(4rem, 8vh, 6rem);
}

.hero-copy,
.hero-folio { min-width: 0; }

.hero-overline {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1.5rem;
  max-width: 37rem;
  margin-bottom: clamp(2rem, 4vh, 3.5rem);
  padding-bottom: 0.8rem;
  color: var(--muted-light);
  border-bottom: 1px solid var(--line-dark-strong);
  font-size: 0.76rem;
  font-weight: 700;
  letter-spacing: 0.085em;
  text-transform: uppercase;
}

.hero-overline span:first-child { color: var(--accent-light); }

.hero h1 {
  max-width: 9.4ch;
  margin-bottom: clamp(1.5rem, 3vh, 2.2rem);
  font-size: clamp(4.4rem, 7.15vw, 6.65rem);
  line-height: 0.86;
  letter-spacing: -0.05em;
}

.hero-title-line { display: block; width: max-content; max-width: 100%; white-space: nowrap; }
.hero-title-line--accent { color: var(--accent-light); }
.hero-title-line--shift { margin-left: 0.52ch; }

.hero-lede {
  max-width: 49ch;
  margin-bottom: var(--space-6);
  color: var(--text-on-dark-muted);
  font-size: clamp(1.05rem, 1.35vw, 1.18rem);
}

.hero-ctas {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: var(--space-5);
}

.hero-phone {
  color: var(--surface);
  font-size: 1.02rem;
  font-weight: 650;
  text-decoration-color: var(--accent-light);
}

.hero-phone:hover { color: var(--accent-light); }

/* Primary button on a blue/dark hero: white, hover to light gold.
   On white backgrounds .btn-primary stays gold (see base rule above). */
.hero .btn-primary,
.page-hero .btn-primary {
  color: var(--navy-deep);
  background: var(--surface);
  border-color: var(--surface);
}

.hero .btn-primary:hover,
.page-hero .btn-primary:hover {
  color: var(--navy-deep);
  background: var(--accent-light);
  border-color: var(--accent-light);
}

.hero-folio {
  position: relative;
  width: min(100%, 31.5rem);
  margin-right: clamp(-2rem, -2vw, -0.75rem);
  justify-self: end;
}

.hero-folio::before {
  content: "";
  position: absolute;
  z-index: -1;
  inset: 0;
  background: var(--accent-light);
  border: 1px solid rgba(255, 255, 255, 0.22);
  transform: translate(0.9rem, 0.9rem);
}

.hero-folio__sheet {
  position: relative;
  min-height: 37rem;
  padding: clamp(1.5rem, 3vw, 2.35rem);
  overflow: hidden;
  color: var(--ink);
  background: var(--surface);
  border-top: 0.38rem solid var(--accent-light);
  box-shadow: 0 28px 60px rgba(2, 14, 24, 0.24);
}

.hero-folio__sheet > *:not(.hero-folio__watermark) {
  position: relative;
  z-index: 1;
}

.hero-folio__watermark {
  position: absolute;
  z-index: 0;
  top: 1rem;
  right: 1.5rem;
  color: rgba(16, 40, 59, 0.045);
  font-family: var(--font-display);
  font-size: 13rem;
  font-weight: 650;
  line-height: 1;
  pointer-events: none;
  user-select: none;
}

.hero-folio__head {
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  padding-bottom: 0.8rem;
  color: var(--accent-dark);
  border-bottom: 1px solid var(--line-strong);
  font-size: 0.7rem;
  font-variant-numeric: tabular-nums;
  font-weight: 700;
  letter-spacing: 0.085em;
  text-transform: uppercase;
}

.hero-taxday {
  padding: clamp(1.8rem, 4vh, 2.6rem) 0 1.2rem;
  border-bottom: 1px solid var(--line-strong);
}

.hero-taxday__count {
  display: flex;
  gap: 1rem;
  align-items: flex-end;
}

.hero-taxday__count strong {
  color: var(--navy-deep);
  font-family: var(--font-display);
  font-size: clamp(5.5rem, 7vw, 7.4rem);
  font-variant-numeric: tabular-nums;
  font-weight: 650;
  letter-spacing: -0.065em;
  line-height: 0.72;
}

.hero-taxday__count strong.is-rolling {
  will-change: transform;
}

.hero-taxday__count > span { padding-bottom: 0.15rem; }

.hero-taxday__count b,
.hero-taxday__count small { display: block; }

.hero-taxday__count b {
  color: var(--accent-dark);
  font-size: 1.05rem;
  letter-spacing: 0.045em;
  line-height: 1.1;
  text-transform: uppercase;
}

.hero-taxday__count small {
  margin-top: 0.25rem;
  color: var(--text-tertiary);
  font-size: 0.72rem;
  font-weight: 600;
  line-height: 1.25;
}

.hero-taxday__meta {
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  align-items: center;
  margin-top: 1.25rem;
  color: var(--text-tertiary);
  font-size: 0.68rem;
  line-height: 1.4;
}

.hero-taxday__meta a {
  flex: 0 0 auto;
  color: var(--accent-dark);
  font-weight: 700;
  text-decoration: none;
}

.hero-folio__service-head {
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  padding: 1rem 0 0.65rem;
  color: var(--accent-dark);
  font-size: 0.68rem;
  font-variant-numeric: tabular-nums;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.hero-folio__list {
  margin: 0 0 1.5rem;
  padding: 0;
  border-top: 1px solid var(--line-strong);
  list-style: none;
}

.hero-folio__list li { border-bottom: 1px solid var(--line); }

.hero-folio__list a {
  display: grid;
  grid-template-columns: 2.1rem minmax(0, 1fr) auto;
  gap: 0.85rem;
  align-items: center;
  margin-inline: -0.6rem;
  padding: 0.9rem 0.6rem;
  color: var(--ink);
  text-decoration: none;
  transition: background-color 180ms ease;
}

.hero-folio__list a:hover,
.hero-folio__list a:focus-visible { color: var(--ink); background: var(--mist); }

.hero-folio__index {
  color: var(--accent-dark);
  font-size: 0.72rem;
  font-variant-numeric: tabular-nums;
  font-weight: 700;
}

.hero-folio__list strong {
  display: block;
  color: var(--navy-deep);
  font-size: 0.94rem;
  font-weight: 700;
}

.hero-folio__list small {
  display: block;
  margin-top: 0.1rem;
  color: var(--text-tertiary);
  font-size: 0.76rem;
  line-height: 1.45;
}

.hero-folio__arrow {
  color: var(--accent-dark);
  transition: transform 180ms var(--ease-out);
}

.hero-folio__list a:hover .hero-folio__arrow,
.hero-folio__list a:focus-visible .hero-folio__arrow { transform: translate(3px, -3px); }

.hero-folio__foot {
  display: flex;
  justify-content: space-between;
  gap: 1rem;
  align-items: center;
  padding-top: 0.2rem;
  color: var(--text-tertiary);
  font-size: 0.7rem;
  font-weight: 650;
  letter-spacing: 0.025em;
}

.hero-folio__foot a {
  color: var(--accent-dark);
  font-size: 0.75rem;
  font-weight: 700;
  text-decoration: none;
}

.hero .hero-folio :focus-visible { outline-color: var(--accent); }

@media (max-width: 960px) {
  .hero { min-height: auto; }
  .hero-grid { grid-template-columns: 1fr; }
  .hero h1 { max-width: 10.5ch; }
  .hero-folio { width: calc(100% - 1.15rem); max-width: 44rem; margin-right: 0; justify-self: start; }
  .hero-folio__sheet { min-height: auto; }
}

@media (max-width: 560px) {
  .hero-grid { gap: 3.75rem; padding-block: 7rem 5rem; }
  .hero-overline { display: grid; gap: 0.2rem; margin-bottom: 2.25rem; }
  .hero h1 { max-width: 100%; font-size: clamp(3rem, 14vw, 4.35rem); line-height: 0.9; }
  .hero-title-line--shift { margin-left: 0.3ch; }
  .hero-folio { width: calc(100% - 0.65rem); }
  .hero-folio::before { transform: translate(0.65rem, 0.65rem); }
  .hero-folio__sheet { padding: 1.35rem; }
  .hero-taxday__count strong { font-size: 5rem; }
  .hero-taxday__meta { display: grid; gap: 0.45rem; }
  .hero-folio__foot { display: grid; gap: 0.35rem; }
}

@media (max-width: 420px) {
  .hero-ctas { display: grid; gap: 0.75rem; }
  .hero-ctas .btn { width: 100%; }
  .hero-phone { text-align: center; }
  .hero-folio__list a { grid-template-columns: 1.75rem minmax(0, 1fr) auto; gap: 0.65rem; }
}

@media (min-width: 961px) and (max-height: 820px) {
  .hero-grid { padding: 6.4rem 0 3.2rem; }
  .hero-overline { margin-bottom: 1.4rem; }
  .hero h1 { margin-bottom: 1.15rem; font-size: clamp(4rem, 6vw, 5.75rem); }
  .hero-lede { margin-bottom: 1.25rem; }
  .hero-folio__sheet { min-height: 31rem; padding: 1.6rem; }
  .hero-taxday { padding: 1rem 0 0.8rem; }
  .hero-taxday__count strong { font-size: 5rem; }
  .hero-taxday__meta { margin-top: 0.8rem; }
  .hero-folio__service-head { padding-top: 0.7rem; }
  .hero-folio__list { margin-bottom: 1rem; }
  .hero-folio__list a { padding-block: 0.65rem; }
}

@media (min-width: 700px) and (max-width: 960px) and (max-height: 560px) and (orientation: landscape) {
  .hero-grid {
    grid-template-columns: minmax(0, 1.08fr) minmax(275px, 0.92fr);
    gap: 2rem;
    padding: 5.5rem 0 2.5rem;
  }
  .hero-overline { display: flex; margin-bottom: 1rem; padding-bottom: 0.45rem; }
  .hero h1 { max-width: 100%; margin-bottom: 0.8rem; font-size: clamp(3.2rem, 7vw, 4rem); }
  .hero-lede { margin-bottom: 1rem; font-size: 0.94rem; line-height: 1.5; }
  .hero-ctas { gap: 1rem; }
  .hero-ctas .btn { min-height: 44px; padding: 0.65rem 1rem; font-size: 0.86rem; }
  .hero-phone { font-size: 0.9rem; }
  .hero-folio { width: 100%; margin-right: 0; justify-self: end; }
  .hero-folio::before { transform: translate(0.55rem, 0.55rem); }
  .hero-folio__sheet { min-height: 0; padding: 1.1rem; }
  .hero-taxday { padding: 0.75rem 0 0.6rem; }
  .hero-taxday__count strong { font-size: 4.2rem; }
  .hero-taxday__meta { margin-top: 0.55rem; }
  .hero-taxday__meta > span { display: none; }
  .hero-folio__service-head { padding: 0.55rem 0 0.35rem; }
  .hero-folio__list { margin-bottom: 0.7rem; }
  .hero-folio__list a { grid-template-columns: 1.55rem minmax(0, 1fr) auto; gap: 0.55rem; padding-block: 0.45rem; }
  .hero-folio__list small { display: none; }
  .hero-folio__foot { display: grid; gap: 0.2rem; font-size: 0.62rem; }
}

/* Sections */

.section { padding-block: var(--section-space); }
.section-alt { background: var(--mist); }

.sec-head {
  display: flex;
  align-items: end;
  justify-content: space-between;
  gap: var(--space-6);
  margin-bottom: clamp(2.5rem, 5vw, 4rem);
  padding-bottom: 1.25rem;
  border-bottom: 1px solid var(--line);
}

.sec-title h2 {
  max-width: 22ch;
  margin-bottom: 0;
  font-size: clamp(2.2rem, 4.6vw, 3.6rem);
}

.sec-title .tag {
  display: flex;
  align-items: center;
  gap: 0.6rem;
  margin-bottom: 0.35rem;
}

.sec-title .tag::before {
  content: "";
  width: 1.5rem;
  height: var(--advisory-line);
  background: var(--accent);
}

.entry-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0 3rem;
  margin: 0;
  padding: 0;
  list-style: none;
}

.entry-list > li { border-top: 1px solid var(--line); }

.entry {
  display: block;
  padding-block: 1.55rem 1.8rem;
}

.entry h3 {
  margin-bottom: 0.55rem;
  font-size: 1.22rem;
}

.entry h3 a {
  color: var(--navy);
  text-decoration-line: underline;
  text-decoration-color: transparent;
  text-decoration-thickness: 1px;
}

.entry h3 a:hover,
.entry h3 a:focus-visible { color: var(--accent-dark); text-decoration-color: var(--accent); }

.entry .desc {
  max-width: 58ch;
  margin: 0;
  color: var(--muted);
  font-size: 0.98rem;
}

.home-services {
  display: block;
}

.home-services > li:last-child { border-bottom: 1px solid var(--line); }

.home-services .entry {
  display: grid;
  grid-template-columns: minmax(220px, 0.8fr) minmax(0, 1.2fr) 1.5rem;
  gap: clamp(1.5rem, 5vw, 4rem);
  align-items: start;
  padding-block: 1.7rem;
}

.home-services .entry::after {
  content: "\2197";
  color: var(--accent);
  font-size: 1.15rem;
  line-height: 1.25;
  transition: transform 160ms ease;
}

.home-services li:focus-within .entry::after { transform: translate(3px, -3px); }
.home-services .entry h3 { margin: 0; font-size: clamp(1.2rem, 2vw, 1.4rem); }

.home-services > li {
  position: relative;
}

.home-services .entry { padding-inline: clamp(0.8rem, 2vw, 1.2rem); }

.home-services > li::before {
  content: "";
  position: absolute;
  inset: 0 auto 0 0;
  width: var(--advisory-line);
  background: var(--accent);
  transform: scaleY(0);
  transform-origin: top;
  transition: transform 240ms var(--ease-out);
}

.home-services > li:focus-within,
.home-services > li:hover {
  background: var(--surface);
}

.home-services > li:focus-within::before,
.home-services > li:hover::before { transform: scaleY(1); }

.home-services > li:hover .entry::after { transform: translate(3px, -3px); }

/* Make the whole row a link to the service page */
.home-services .entry h3 a::after {
  content: "";
  position: absolute;
  inset: 0;
}

@media (max-width: 760px) {
  .sec-head { align-items: start; flex-direction: column; gap: 0.75rem; }
  .entry-list { grid-template-columns: 1fr; }
  .home-services .entry { grid-template-columns: 1fr 1.25rem; gap: 0.55rem 1rem; }
  .home-services .entry .desc { grid-column: 1 / -1; }
}

/* Audience routes */

.audience-section { background: var(--surface); }

.audience-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}

.audience {
  position: relative;
  padding: clamp(2rem, 4vw, 3rem);
}

.audience + .audience { border-left: 1px solid var(--line); }

.audience::before {
  content: "";
  position: absolute;
  top: -1px;
  left: clamp(2rem, 4vw, 3rem);
  width: 3rem;
  height: var(--advisory-line);
  background: var(--accent);
}

.audience h3 {
  color: var(--navy);
  font-family: var(--font-display);
  font-size: clamp(1.65rem, 3vw, 2.2rem);
  font-weight: 620;
}

.audience p { min-height: 6.6em; color: var(--text-tertiary); }

@media (max-width: 1080px) and (min-width: 801px) {
  .audience-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .audience + .audience { border-left: 0; }
  .audience:nth-child(2n) { border-left: 1px solid var(--line); }
  .audience:nth-child(n+3) { border-top: 1px solid var(--line); }
}

@media (max-width: 800px) {
  .audience-grid { grid-template-columns: 1fr; }
  .audience + .audience { border-top: 1px solid var(--line); border-left: 0; }
  .audience p { min-height: 0; }
}

/* Full services list */

:is(.service-jump, .resource-jump) {
  position: sticky;
  top: 78px;
  z-index: 80;
  background: var(--paper);
  border-bottom: 1px solid var(--line);
}

:is(.service-jump, .resource-jump) ul {
  display: flex;
  align-items: center;
  gap: 0;
  margin: 0;
  padding: 0;
  overflow-x: auto;
  list-style: none;
  scrollbar-width: thin;
}

:is(.service-jump, .resource-jump) li + li { border-left: 1px solid var(--line); }

:is(.service-jump, .resource-jump) a {
  display: block;
  padding: 1rem 1.2rem;
  color: var(--navy);
  border-bottom: 2px solid transparent;
  font-size: 0.9rem;
  font-weight: 600;
  text-decoration: none;
  white-space: nowrap;
}

:is(.service-jump, .resource-jump) a:hover { color: var(--accent-dark); background: var(--mist); }
:is(.service-jump, .resource-jump) a[aria-current="location"] { color: var(--accent-dark); border-bottom-color: var(--accent); }

.acct-class {
  display: grid;
  grid-template-columns: minmax(220px, 3fr) minmax(0, 9fr);
  gap: clamp(2.5rem, 7vw, 6rem);
  margin-bottom: clamp(3.5rem, 7vw, 5.5rem);
  scroll-margin-top: 155px;
}
.acct-class:last-child { margin-bottom: 0; }

.acct-class-head {
  align-self: start;
  padding-top: 1rem;
  border-top: var(--advisory-line) solid var(--navy);
}

.acct-class-head .tag { margin-bottom: 0.45rem; color: var(--muted); }

.acct-class-head h2 {
  margin: 0;
  font-size: clamp(1.8rem, 3.5vw, 2.6rem);
}

.acct-class-intro {
  margin: 1rem 0 1.25rem;
  color: var(--text-tertiary);
  font-size: 0.95rem;
}

.category-link {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  color: var(--accent-dark);
  font-size: 0.88rem;
  font-weight: 650;
  text-decoration: none;
}

.category-link::after { content: "\2192"; transition: transform 160ms ease; }
.category-link:hover::after,
.category-link:focus-visible::after { transform: translateX(4px); }

.acct-list {
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.acct {
  position: relative;
  display: grid;
  grid-template-columns: minmax(180px, 0.75fr) minmax(0, 1.25fr);
  gap: clamp(1.5rem, 4vw, 3.5rem);
  align-items: start;
  margin-inline: -1rem;
  padding-block: 1.35rem 1.55rem;
  padding-inline: 1rem;
  border-bottom: 1px solid var(--line);
}

.acct h3 {
  margin: 0;
  color: var(--navy);
  font-size: 1.08rem;
  transition: transform 180ms var(--ease-out);
}

.acct p {
  margin: 0;
  color: var(--muted);
  font-size: 0.96rem;
}

.acct h3 a {
  color: inherit;
  text-decoration-color: var(--accent);
  text-decoration-thickness: 1px;
  text-underline-offset: 0.2em;
}

.service-note {
  margin-top: 0.85rem;
  padding-left: 1rem;
  color: var(--text-tertiary);
  border-left: var(--advisory-line) solid var(--accent);
  font-size: 0.88rem;
}

@media (max-width: 960px) {
  .acct-class { grid-template-columns: 1fr; gap: 1.5rem; }
}

@media (min-width: 961px) {
  .acct-class-head { position: sticky; top: 154px; }
}

@media (hover: hover) and (pointer: fine) {
  .acct:hover { background: var(--surface); }
  .acct:hover h3 { color: var(--accent-dark); transform: translateX(4px); }
}

@media (max-width: 720px) {
  .acct-class-head { display: flex; align-items: flex-start; flex-direction: column; gap: 0.1rem; }
  .acct { grid-template-columns: 1fr; gap: 0.4rem; }
}

/* Principles and editorial content */

.principle {
  display: block;
  padding-block: clamp(2rem, 4vw, 3rem);
  border-top: 1px solid var(--line);
}

.principle:last-of-type { border-bottom: 1px solid var(--line); }

.principle > div {
  display: grid;
  grid-template-columns: minmax(180px, 0.42fr) 1fr;
  gap: clamp(1.5rem, 5vw, 4rem);
  align-items: start;
}

.principle h3 {
  color: var(--navy);
  font-family: var(--font-display);
  font-size: clamp(1.45rem, 2.5vw, 1.9rem);
  font-weight: 620;
}

.principle p { max-width: 68ch; margin: 0; color: var(--muted); }

.firm-intro {
  max-width: 34ch;
  margin: 0 0 clamp(2.5rem, 6vw, 4rem);
  padding-left: clamp(1.25rem, 3vw, 2rem);
  color: var(--navy);
  border-left: var(--advisory-line) solid var(--accent);
  font-family: var(--font-display);
  font-size: clamp(1.55rem, 3.2vw, 2.25rem);
  font-weight: 580;
  line-height: 1.3;
}
.top-link { margin-top: 1.5rem; }

.profile-story__grid {
  display: grid;
  grid-template-columns: minmax(0, 5fr) minmax(0, 7fr);
  gap: clamp(var(--space-7), 8vw, 7rem);
  align-items: start;
}

.profile-story .firm-intro { margin-bottom: 0; }

.profile-story__copy h2 {
  max-width: 18ch;
  font-size: clamp(2.2rem, 4.6vw, 3.6rem);
}

.profile-story__copy > p { max-width: 62ch; color: var(--text-tertiary); }

.profile-facts {
  margin: clamp(2rem, 5vw, 3.5rem) 0 0;
  border-top: 1px solid var(--line);
}

.profile-facts > div {
  display: grid;
  grid-template-columns: minmax(120px, 0.45fr) minmax(0, 1fr);
  gap: 1.5rem;
  padding-block: 1rem;
  border-bottom: 1px solid var(--line);
}

.profile-facts dt { color: var(--navy); font-weight: 650; }
.profile-facts dd { margin: 0; color: var(--text-tertiary); }

.profile-audiences {
  margin: 1.75rem 0 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.profile-audiences li {
  padding-block: 0.8rem;
  color: var(--navy);
  border-bottom: 1px solid var(--line);
  font-weight: 600;
}

.profile-locations {
  padding: clamp(2rem, 5vw, 3.5rem);
  background: var(--mist);
  border-top: var(--advisory-line) solid var(--accent);
}

.profile-locations h2 { max-width: 12ch; }
.profile-locations p { color: var(--text-tertiary); }

.split {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: clamp(2.5rem, 7vw, 5rem);
  align-items: start;
}

.split h2 { font-size: clamp(1.8rem, 3.5vw, 2.65rem); }

.ticklist {
  margin: 0;
  padding: 0;
  list-style: none;
}

.ticklist li {
  display: flex;
  gap: 0.8rem;
  padding-block: 0.78rem;
  border-bottom: 1px solid var(--line-dark);
}

.ticklist li::before {
  content: "\2713";
  color: var(--accent-light);
  font-weight: 700;
}

.quickbooks-feature .split {
  grid-template-columns: minmax(0, 5fr) minmax(0, 7fr);
  align-items: stretch;
}

.quickbooks-feature .ticklist {
  padding: clamp(1.5rem, 4vw, 2.5rem);
  color: var(--surface);
  background: var(--navy);
  border-left: 5px solid var(--accent-light);
}

.quickbooks-feature .ticklist li { border-bottom-color: var(--line-dark); }
.quickbooks-feature .ticklist li:last-child { border-bottom: 0; }
.quickbooks-feature .ticklist li::before { color: var(--accent-light); }

.process-band {
  padding-block: clamp(3rem, 6vw, 5rem);
  background: var(--surface);
  border-bottom: 1px solid var(--line);
}

.process-grid {
  display: grid;
  grid-template-columns: minmax(220px, 0.32fr) minmax(0, 1fr);
  gap: clamp(2.5rem, 7vw, var(--space-9));
  align-items: start;
}

.process-intro h2 {
  max-width: 13ch;
  margin: 0;
  font-size: clamp(2rem, 4vw, 3rem);
}

.process-list {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
  counter-reset: process;
  list-style: none;
}

.process-list li {
  position: relative;
  min-height: 12rem;
  padding: 3.5rem 1.25rem 1.5rem;
  counter-increment: process;
}

.process-list li + li { border-left: 1px solid var(--line); }

.process-list li::before {
  content: "0" counter(process);
  position: absolute;
  top: 1rem;
  left: 1.25rem;
  color: var(--accent-dark);
  font-size: 0.78rem;
  font-variant-numeric: tabular-nums;
  font-weight: 700;
  letter-spacing: 0.08em;
}

.process-list strong {
  display: block;
  margin-bottom: 0.6rem;
  color: var(--navy);
  font-family: var(--font-display);
  font-size: 1.45rem;
  font-weight: 620;
}

.process-list span { color: var(--text-tertiary); font-size: 0.9rem; line-height: 1.55; }

.quickbooks-services .entry-list {
  border-bottom: 1px solid var(--line);
}

.quickbooks-services [id],
.resource-section [id] {
  scroll-margin-top: 160px;
}

.quickbooks-services .entry h3 {
  color: var(--navy);
  font-family: var(--font-display);
  font-size: 1.5rem;
  font-weight: 620;
}

.section-action { margin: 2.5rem 0 0; text-align: right; }

@media (max-width: 820px) {
  .principle > div { grid-template-columns: 1fr; gap: 0.35rem; }
  .split { grid-template-columns: 1fr; }
  .quickbooks-feature .split { grid-template-columns: 1fr; }
  .profile-story__grid { grid-template-columns: 1fr; }
  .process-grid { grid-template-columns: 1fr; }
  .process-list { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .process-list li:nth-child(3) { border-left: 0; }
  .process-list li:nth-child(n + 3) { border-top: 1px solid var(--line); }
}

@media (max-width: 560px) {
  .profile-facts > div { grid-template-columns: 1fr; gap: 0.25rem; }
  .process-list { grid-template-columns: 1fr; }
  .process-list li { min-height: 0; }
  .process-list li + li { border-top: 1px solid var(--line); border-left: 0; }
  .section-action { text-align: left; }
}

/* Resource, insight, FAQ, and legal pages */

.section-lede {
  max-width: 68ch;
  margin: -1.5rem 0 3rem;
  color: var(--text-tertiary);
  font-size: 1.05rem;
}

.resource-section {
  display: grid;
  grid-template-columns: minmax(220px, 0.32fr) minmax(0, 1fr);
  gap: clamp(2.5rem, 7vw, var(--space-9));
  padding-block: clamp(3.5rem, 7vw, 5.5rem);
  border-top: 1px solid var(--line);
  scroll-margin-top: 150px;
}

.resource-section:first-child { border-top: 0; }

.resource-section__head {
  align-self: start;
  padding-top: 1rem;
  border-top: var(--advisory-line) solid var(--navy);
}

.resource-section__head h2 {
  margin-bottom: 0.8rem;
  font-size: clamp(2rem, 4vw, 3rem);
}

.resource-section__head p { color: var(--text-tertiary); font-size: 0.94rem; }

@media (min-width: 961px) {
  .resource-section__head { position: sticky; top: 154px; }
}

.link-directory {
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.link-directory > li {
  border-bottom: 1px solid var(--line);
}

.directory-link {
  display: grid;
  grid-template-columns: minmax(170px, 0.55fr) minmax(0, 1fr) 1.5rem;
  gap: clamp(1rem, 4vw, 3rem);
  align-items: start;
  padding: 1.35rem 1rem;
  color: var(--text-primary);
  text-decoration: none;
}

.directory-link strong {
  color: var(--navy);
  font-family: var(--font-display);
  font-size: 1.25rem;
  font-weight: 620;
}

.directory-link span { color: var(--text-tertiary); font-size: 0.94rem; }
.directory-link::after { content: "\2197"; color: var(--accent); transition: transform 180ms var(--ease-out); }

.directory-link:hover,
.directory-link:focus-visible { background: var(--surface); }

.directory-link:hover::after,
.directory-link:focus-visible::after { transform: translate(3px, -3px); }

.tool-grid,
.guide-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  background: var(--line);
  border: 1px solid var(--line);
}

.tool,
.guide-group {
  min-width: 0;
  padding: clamp(1.5rem, 4vw, 2.5rem);
  background: var(--surface);
}

.tool h3,
.guide-group h3 {
  color: var(--navy);
  font-family: var(--font-display);
  font-size: 1.55rem;
  font-weight: 620;
}

.tool p,
.guide-group p { color: var(--text-tertiary); }

.tool .status-note {
  margin-top: 1rem;
  padding-top: 0.8rem;
  color: var(--text-tertiary);
  border-top: 1px solid var(--line);
  font-size: 0.82rem;
}

.plain-list {
  margin: 1rem 0 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.plain-list li { padding-block: 0.65rem; border-bottom: 1px solid var(--line); }

.calculator-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 1px;
  background: var(--line);
  border: 1px solid var(--line);
}

.calculator-category {
  min-height: 7.5rem;
  padding: 1.25rem;
  color: var(--navy);
  background: var(--surface);
  font-family: var(--font-display);
  font-size: 1.2rem;
  font-weight: 620;
  text-decoration: none;
}

.calculator-category::after {
  content: "\2197";
  display: block;
  margin-top: 1rem;
  color: var(--accent);
  font-family: var(--font-body);
  font-size: 0.9rem;
}

.calculator-category:hover,
.calculator-category:focus-visible { color: var(--accent-dark); background: var(--paper); }

/* Interactive calculators (/calculators) */

/* Index tiles jump within the page, so point the arrow down. */
.calc-index .calculator-category::after { content: "\2193"; }

.calc-block { scroll-margin-top: 90px; }

.calc { display: grid; gap: clamp(1.25rem, 3vw, 2rem); }

.calc__intro { max-width: 60ch; }
.calc__intro h2 { margin-bottom: 0.5rem; font-size: clamp(1.6rem, 3vw, 2.2rem); }
.calc__intro p { color: var(--muted); }

.calc__body {
  display: grid;
  grid-template-columns: minmax(0, 1.35fr) minmax(0, 1fr);
  gap: clamp(1.25rem, 3vw, 2rem);
  align-items: start;
}

.calc__inputs {
  padding: clamp(1.4rem, 3.5vw, 2.2rem);
  background: var(--surface);
  border: 1px solid var(--line);
}

.calc__inputs .field:last-child { margin-bottom: 0; }

.calc__update { margin-top: 1.25rem; }

.calc__result {
  position: sticky;
  top: 90px;
  padding: clamp(1.5rem, 3.5vw, 2.2rem);
  color: var(--surface);
  background: var(--navy);
  border-left: var(--advisory-line) solid var(--accent-light);
}

.calc__result-label {
  margin: 0;
  color: var(--accent-light);
  font-size: 0.82rem;
  font-weight: 650;
  letter-spacing: 0.06em;
  text-transform: uppercase;
}

.calc__result-value {
  margin: 0.35rem 0 1.1rem;
  color: var(--surface);
  font-family: var(--font-display);
  font-size: clamp(2.1rem, 5vw, 2.9rem);
  line-height: 1.02;
}

.calc__result-list { margin: 0; padding: 0; list-style: none; }

.calc__result-list li {
  display: flex;
  justify-content: space-between;
  align-items: baseline;
  gap: 1rem;
  padding: 0.7rem 0;
  color: var(--text-on-dark-muted);
  border-top: 1px solid var(--line-dark);
  font-size: 0.95rem;
}

.calc__result-list b { color: var(--surface); font-weight: 650; white-space: nowrap; }

.calc__note { margin: 1rem 0 0; color: var(--accent-light); font-size: 0.85rem; }
.calc__note:empty { display: none; }

@media (max-width: 860px) {
  .calc__body { grid-template-columns: 1fr; }
  .calc__result { position: static; }
}

.resource-note {
  margin-top: 2rem;
  padding: 1.15rem 1.25rem;
  color: var(--text-tertiary);
  background: var(--mist);
  border-left: var(--advisory-line) solid var(--accent);
  font-size: 0.9rem;
}

.faq-list { border-top: 1px solid var(--line); }

.faq-list details { border-bottom: 1px solid var(--line); }

.faq-list summary {
  position: relative;
  padding: 1.25rem 3rem 1.25rem 0;
  color: var(--navy);
  font-family: var(--font-display);
  font-size: clamp(1.2rem, 2.4vw, 1.55rem);
  font-weight: 620;
  cursor: pointer;
  list-style: none;
}

.faq-list summary::-webkit-details-marker { display: none; }

.faq-list summary::after {
  content: "+";
  position: absolute;
  top: 1.15rem;
  right: 0;
  color: var(--accent-dark);
  font-family: var(--font-body);
  font-size: 1.35rem;
  font-weight: 500;
  transition: transform 180ms var(--ease-out);
}

.faq-list details[open] summary::after { transform: rotate(45deg); }
.faq-list details > div { max-width: 72ch; padding: 0 3rem 1.5rem 0; color: var(--text-tertiary); }
.faq-list details p:last-child { margin-bottom: 0; }

.insights-grid {
  display: grid;
  grid-template-columns: minmax(0, 7fr) minmax(300px, 5fr);
  gap: clamp(3rem, 8vw, 7rem);
  align-items: start;
}

.issue-list {
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.issue-list li { padding-block: 1rem; color: var(--navy); border-bottom: 1px solid var(--line); font-weight: 600; }

.subscribe-panel {
  padding: clamp(1.75rem, 4vw, 2.75rem);
  color: var(--text-on-dark);
  background: var(--navy);
  border-left: var(--advisory-line) solid var(--accent-light);
}

.subscribe-panel h2 { font-size: clamp(2rem, 4vw, 3rem); }
.subscribe-panel p { color: var(--text-on-dark-muted); }
.subscribe-panel label { color: var(--text-on-dark); }
.subscribe-panel .field input { background: var(--surface); }
.subscribe-panel :focus-visible { outline-color: var(--accent-light); }

.legal-content {
  max-width: 820px;
  margin-inline: auto;
}

.legal-content > section {
  padding-block: 2.25rem;
  border-top: 1px solid var(--line);
}

.legal-content > section:first-of-type { border-top: var(--advisory-line) solid var(--navy); }
.legal-content h2 { font-size: clamp(1.65rem, 3vw, 2.2rem); }
.legal-content h3 { margin-top: 1.5rem; color: var(--navy); }
.legal-content p,
.legal-content li { color: var(--text-tertiary); }

.site-map-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: clamp(2rem, 5vw, 4rem);
}

.site-map-group { padding-top: 1rem; border-top: var(--advisory-line) solid var(--accent); }
.site-map-group h2 { font-size: 1.7rem; }
.site-map-group ul { margin: 0; padding: 0; list-style: none; }
.site-map-group li { margin-bottom: 0.55rem; }

.search-shell {
  max-width: 980px;
  margin-inline: auto;
}

.search-panel {
  padding: clamp(1.5rem, 4vw, 2.5rem);
  background: var(--surface);
  border: 1px solid var(--line);
  border-top: var(--advisory-line) solid var(--navy);
}

.search-form {
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: 0.75rem;
  align-items: end;
}

.search-form .field { margin: 0; }

.search-status {
  margin: 1.25rem 0 0;
  color: var(--text-tertiary);
  font-size: 0.9rem;
}

.search-results {
  margin: 2.5rem 0 0;
  padding: 0;
  border-top: 1px solid var(--line);
  list-style: none;
}

.search-result {
  display: grid;
  grid-template-columns: minmax(190px, 0.45fr) minmax(0, 1fr) 1.5rem;
  gap: clamp(1rem, 4vw, 3rem);
  align-items: start;
  padding: 1.35rem 1rem;
  color: var(--text-primary);
  border-bottom: 1px solid var(--line);
  text-decoration: none;
}

.search-result strong {
  color: var(--navy);
  font-family: var(--font-display);
  font-size: 1.3rem;
  font-weight: 620;
}

.search-result span { color: var(--text-tertiary); font-size: 0.94rem; }
.search-result::after { content: "\2192"; color: var(--accent-dark); transition: transform 180ms var(--ease-out); }
.search-result:hover,
.search-result:focus-visible { background: var(--surface); }
.search-result:hover::after,
.search-result:focus-visible::after { transform: translateX(3px); }

.search-empty {
  padding: 2rem 1rem;
  color: var(--text-tertiary);
  border-bottom: 1px solid var(--line);
}

@media (max-width: 900px) {
  .resource-section { grid-template-columns: 1fr; gap: 1.5rem; }
  .resource-section__head { position: static; }
  .calculator-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .insights-grid { grid-template-columns: 1fr; }
}

@media (max-width: 640px) {
  .directory-link { grid-template-columns: 1fr 1.25rem; gap: 0.45rem 1rem; }
  .directory-link span { grid-column: 1 / -1; }
  .tool-grid, .guide-grid, .calculator-grid, .site-map-grid { grid-template-columns: 1fr; }
  .search-form { grid-template-columns: 1fr; }
  .search-form .btn { width: 100%; }
  .search-result { grid-template-columns: 1fr 1.25rem; gap: 0.45rem 1rem; }
  .search-result span { grid-column: 1 / -1; }
}

/* Offices */

.letterhead {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  background: var(--line);
  border: 1px solid var(--line);
}

.letterhead > div {
  padding: 1.6rem;
  background: var(--surface);
}

.letterhead .tag { display: block; margin-bottom: 0.65rem; }

.letterhead address {
  margin-bottom: 0.6rem;
  font-style: normal;
  line-height: 1.6;
}

.letterhead address strong { color: var(--navy); font-size: 1.05rem; }
.letterhead .note { margin: 0; color: var(--muted); font-size: 0.9rem; }
.letterhead--stacked { grid-template-columns: 1fr; }

.locations-section { background: var(--mist); }

.location-pair {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}

.location-pair article {
  position: relative;
  padding: clamp(2rem, 5vw, 4rem);
}

.location-pair article + article { border-left: 1px solid var(--line); }

.location-pair article::before {
  content: "";
  position: absolute;
  top: -1px;
  left: clamp(2rem, 5vw, 4rem);
  width: 3rem;
  height: var(--advisory-line);
  background: var(--accent);
}

.location-pair h3 {
  margin-bottom: 0.4rem;
  color: var(--navy);
  font-family: var(--font-display);
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 620;
}

.location-pair p { margin: 0; color: var(--text-tertiary); }

.location-pair address {
  margin: 0.6rem 0 0.7rem;
  font-style: normal;
  line-height: 1.6;
  color: var(--text-tertiary);
}
.location-pair address + p { font-size: 0.94rem; }

.location-note {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
  margin-top: 1.75rem;
  padding: 1.15rem 1.4rem;
  background: var(--surface);
  border: 1px solid var(--line);
  border-left: 3px solid var(--accent);
}

.location-note .tag { display: block; margin-bottom: 0.35rem; }
.location-note p { max-width: 64ch; margin: 0; color: var(--muted); font-size: 0.98rem; }
.location-note p.location-note__sub { margin-top: 0.4rem; font-size: 0.88rem; color: var(--text-tertiary); }

@media (max-width: 600px) {
  .letterhead { grid-template-columns: 1fr; }
  .location-pair { grid-template-columns: 1fr; }
  .location-pair article + article { border-top: 1px solid var(--line); border-left: 0; }
  .location-note { align-items: flex-start; flex-direction: column; }
}

/* Inner-page hero */

.page-hero {
  position: relative;
  overflow: hidden;
  padding-block: clamp(4.5rem, 9vw, 7.5rem);
  color: var(--text-on-dark);
  background:
    radial-gradient(circle at 88% 18%, rgba(236, 201, 138, 0.16), transparent 26rem),
    linear-gradient(135deg, #315f83 0%, #396a92 60%, #2d587b 100%);
}

.page-hero::after {
  content: "";
  position: absolute;
  top: 0;
  right: 0;
  width: var(--advisory-line);
  height: 100%;
  background: var(--accent-light);
}

.page-hero .container {
  display: grid;
  grid-template-columns: minmax(0, 1.35fr) minmax(230px, 0.65fr);
  gap: clamp(2.5rem, 7vw, 5rem);
  align-items: end;
}

/* Gold accents on the blue hero use the LIGHT gold for contrast; on white
   backgrounds they stay --accent-dark (see .tag/.eyebrow/.dash-link base). */
.page-hero .eyebrow,
.page-hero .tag,
.page-hero .dash-link { color: var(--accent-light); }

.page-hero h1 {
  max-width: 17ch;
  margin-bottom: 0.7rem;
  font-size: clamp(2.8rem, 5.8vw, 4.9rem);
  line-height: 1;
}

.page-hero .lede {
  max-width: 62ch;
  margin: 0;
  color: var(--text-on-dark-muted);
  font-size: clamp(1.05rem, 1.5vw, 1.18rem);
}

.page-hero .hero-ctas { margin-top: clamp(1.6rem, 3vw, 2.1rem); }

.page-hero .meta {
  padding-left: 1.5rem;
  color: var(--muted-light);
  border-left: var(--advisory-line) solid var(--accent-light);
  font-size: 0.95rem;
  line-height: 1.8;
}

.page-hero .meta b { color: var(--surface); font-weight: 650; }

.meta-label {
  display: block;
  margin-bottom: 0.65rem;
  color: var(--accent-light);
  font-size: 0.72rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.page-hero--services h1,
.page-hero--quickbooks h1 { max-width: 19ch; }

.page-hero--profile .container { grid-template-columns: minmax(0, 1.15fr) minmax(250px, 0.85fr); }
.page-hero--services .container { grid-template-columns: minmax(0, 1.5fr) minmax(230px, 0.5fr); }
.page-hero--quickbooks .container { grid-template-columns: minmax(0, 1.25fr) minmax(250px, 0.75fr); }
.page-hero--contact .container { grid-template-columns: minmax(0, 1.2fr) minmax(250px, 0.8fr); }

.hero :focus-visible,
.page-hero :focus-visible,
.site-footer :focus-visible { outline-color: var(--accent-light); }

@media (max-width: 780px) {
  .page-hero .container,
  .page-hero--profile .container,
  .page-hero--services .container,
  .page-hero--quickbooks .container,
  .page-hero--contact .container { grid-template-columns: 1fr; gap: 1.5rem; }
  .page-hero .meta { padding: 1rem 0 0; border-top: 1px solid var(--line-dark); border-left: 0; }
}

/* Contact */

#locations { scroll-margin-top: 78px; }

.contact-grid {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(0, 1.1fr);
  grid-template-areas: "locations form";
  gap: clamp(3rem, 7vw, 6rem);
  align-items: start;
}

.contact-form-panel { grid-area: form; }
.contact-locations-panel { grid-area: locations; }

.contact-direct-link {
  color: inherit;
  text-decoration-color: var(--accent-light);
  text-underline-offset: 0.15em;
}

.contact-direct-link:hover { color: var(--accent-light); }
.contact-fax { color: var(--muted-light); font-size: 0.88rem; }

.contact-grid h2 { font-size: clamp(1.8rem, 3.3vw, 2.45rem); }

.contact-location-intro,
.form-intro { max-width: 60ch; color: var(--text-tertiary); font-size: 0.95rem; }

.form-grid {
  padding: clamp(1.5rem, 3.5vw, 2.4rem);
  background: var(--surface);
  border: 1px solid var(--line);
}

.form-trap {
  position: absolute;
  top: auto;
  left: -9999px;
  width: 1px;
  height: 1px;
  overflow: hidden;
}

.form-row {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1.25rem;
}

.field { margin-bottom: 1.25rem; }

.field label {
  display: block;
  margin-bottom: 0.4rem;
  color: var(--navy);
  font-size: 0.92rem;
  font-weight: 650;
}

.field .req { color: var(--accent-dark); }

.field input,
.field select,
.field textarea {
  width: 100%;
  min-height: 48px;
  padding: 0.76rem 0.8rem;
  color: var(--ink);
  background: var(--control-bg);
  border: 1px solid var(--control-border);
  border-radius: var(--radius-control);
  font-family: var(--font-body);
  font-size: 1rem;
}

.field textarea { min-height: 145px; resize: vertical; }

.field input:focus,
.field select:focus,
.field textarea:focus {
  outline: 2px solid var(--accent);
  outline-offset: 1px;
  border-color: var(--accent);
  box-shadow: 0 0 0 4px var(--focus-ring);
}

.field input:user-invalid,
.field select:user-invalid,
.field textarea:user-invalid { border-color: var(--danger); }

.field input:disabled,
.field select:disabled,
.field textarea:disabled { color: var(--muted); background: var(--stone); cursor: not-allowed; opacity: 0.78; }

.form-note { margin-top: 1rem; color: var(--muted); font-size: 0.88rem; }

.form-note--security {
  padding: 1rem 1.1rem;
  background: var(--mist);
  border-left: var(--advisory-line) solid var(--accent);
}

.form-note--status {
  padding-top: 0.85rem;
  color: var(--accent-dark);
  border-top: 1px solid var(--line);
  font-weight: 600;
}

@media (max-width: 840px) {
  .contact-grid {
    grid-template-columns: 1fr;
    grid-template-areas:
      "form"
      "locations";
  }
}

@media (max-width: 560px) {
  .form-row { grid-template-columns: 1fr; gap: 0; }
}

/* Closing call to action */

.closing {
  padding-block: clamp(3.5rem, 7vw, 5rem);
  color: var(--navy);
  background: var(--paper);
  border-top: var(--advisory-line) solid var(--accent);
}

.closing-grid {
  display: grid;
  grid-template-columns: minmax(150px, 0.35fr) minmax(0, 1.65fr);
  gap: clamp(1.5rem, 5vw, 4rem);
  align-items: start;
}

.closing .tag { color: var(--accent-dark); }

.closing h2 {
  max-width: 25ch;
  margin-bottom: 0.8rem;
  font-size: clamp(2rem, 4vw, 3.25rem);
}

.closing-copy {
  max-width: 62ch;
  margin-bottom: 1.5rem;
  color: var(--text-tertiary);
}

.closing-actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 1rem 1.5rem;
}

.closing-phone {
  display: inline-flex;
  align-items: center;
  min-height: 44px;
  color: var(--navy);
  font-weight: 650;
  text-decoration-color: var(--accent);
}

.closing-phone:hover { color: var(--accent-dark); }

@media (max-width: 680px) {
  .closing-grid { grid-template-columns: 1fr; gap: 0.5rem; }
}

/* Footer */

.site-footer {
  color: var(--muted-light);
  background: var(--navy);
  border-top: var(--advisory-line) solid var(--accent-light);
  font-size: 0.94rem;
}

.footer-main {
  display: grid;
  grid-template-columns: 1.4fr 0.85fr 0.95fr 0.6fr 1.2fr;
  gap: clamp(2rem, 5vw, 4rem);
  padding-block: clamp(3rem, 6vw, 4.5rem) 2.5rem;
}

.footer-brand .brand-mark { color: var(--surface); font-size: 1.35rem; }
.footer-brand p { max-width: 34ch; margin-top: 0.85rem; }
.footer-brand .footer-kicker { color: var(--muted-light); }

.site-footer h2 {
  margin-bottom: 0.9rem;
  color: var(--surface);
  font-family: var(--font-body);
  font-size: 0.9rem;
  font-weight: 700;
  letter-spacing: 0.03em;
}

.site-footer ul { margin: 0; padding: 0; list-style: none; }
.site-footer li { margin-bottom: 0.45rem; }
.site-footer a { color: var(--muted-light); text-decoration: none; overflow-wrap: break-word; }
.site-footer a:hover { color: var(--surface); text-decoration: underline; }
.site-footer address { font-style: normal; line-height: 1.65; }
.site-footer address + h2 { margin-top: 1.35rem; }

.footer-legal {
  display: flex;
  justify-content: space-between;
  flex-wrap: wrap;
  gap: 0.75rem 2rem;
  padding-block: 1.35rem;
  color: var(--muted-dim);
  border-top: 1px solid var(--line-dark);
  font-size: 0.82rem;
}

.footer-legal p { margin: 0; }

.footer-legal-links {
  display: flex;
  flex-wrap: wrap;
  gap: 0.5rem 1.25rem;
}

.footer-legal-links a { color: var(--muted-dim); }

@media (max-width: 1120px) {
  .footer-main { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}

@media (max-width: 560px) {
  .footer-main { grid-template-columns: 1fr; }
}

@media (max-width: 420px) {
  .closing-actions { display: grid; }
  .closing-actions .btn { width: 100%; }
}

/* Premium interaction system */

.hero-folio__foot a span {
  display: inline-block;
  transition: transform 200ms var(--ease-out);
}

.letterhead > div:focus-within {
  background: var(--paper);
  box-shadow: inset var(--advisory-line) 0 0 var(--accent);
}

.site-nav .btn-portal {
  transition: transform 200ms var(--ease-out);
}

@media (hover: hover) and (pointer: fine) and (prefers-reduced-motion: no-preference) {
  .btn:hover,
  .site-nav .btn-portal:hover {
    transform: translateY(-2px);
  }

  .btn:active,
  .site-nav .btn-portal:active {
    transform: scale(0.97);
  }

  .dash-link:hover::after { transform: translateX(4px); }

  .home-services > li:hover {
    background: var(--surface);
  }

  .home-services > li:hover::before { transform: scaleY(1); }
  .home-services > li:hover .entry::after { transform: translate(3px, -3px); }

  .letterhead > div:hover {
    background: var(--paper);
    box-shadow: inset var(--advisory-line) 0 0 var(--accent);
  }

  .hero-folio__foot a:hover span { transform: translate(3px, -3px); }
}

@media (prefers-reduced-motion: no-preference) {
  .motion-enabled .hero .hero-overline,
  .motion-enabled .hero .hero-title-line,
  .motion-enabled .hero .hero-lede,
  .motion-enabled .hero .hero-ctas,
  .motion-enabled .hero .hero-folio,
  .motion-enabled .hero .hero-folio__list li,
  .motion-enabled .page-hero .meta {
    opacity: 1;
    transform: translate(0) scale(1);
  }

  .motion-enabled .hero .hero-overline { transition: opacity 420ms ease 20ms, transform 520ms var(--ease-out) 20ms; }
  .motion-enabled .hero .hero-title-line:nth-child(1) { transition: opacity 440ms ease 70ms, transform 560ms var(--ease-out) 70ms; }
  .motion-enabled .hero .hero-title-line:nth-child(2) { transition: opacity 440ms ease 130ms, transform 560ms var(--ease-out) 130ms; }
  .motion-enabled .hero .hero-title-line:nth-child(3) { transition: opacity 440ms ease 190ms, transform 560ms var(--ease-out) 190ms; }
  .motion-enabled .hero .hero-title-line:nth-child(4) { transition: opacity 440ms ease 250ms, transform 560ms var(--ease-out) 250ms; }
  .motion-enabled .hero .hero-lede { transition: opacity 420ms ease 320ms, transform 520ms var(--ease-out) 320ms; }
  .motion-enabled .hero .hero-ctas { transition: opacity 420ms ease 380ms, transform 520ms var(--ease-out) 380ms; }
  .motion-enabled .hero .hero-folio { transition: opacity 520ms ease 110ms, transform 700ms var(--ease-out) 110ms; }
  .motion-enabled .hero .hero-folio__list li { transition: opacity 320ms ease, transform 420ms var(--ease-out); }
  .motion-enabled .hero .hero-folio__list li:nth-child(1) { transition-delay: 300ms; }
  .motion-enabled .hero .hero-folio__list li:nth-child(2) { transition-delay: 360ms; }
  .motion-enabled .hero .hero-folio__list li:nth-child(3) { transition-delay: 420ms; }
  .motion-enabled .hero .hero-folio__list li:nth-child(4) { transition-delay: 480ms; }
  .motion-enabled .page-hero .meta { transition: opacity 220ms ease 60ms, transform 280ms var(--ease-out) 60ms; }

  .motion-enabled .hero:not(.is-entered) .hero-overline,
  .motion-enabled .hero:not(.is-entered) .hero-title-line,
  .motion-enabled .hero:not(.is-entered) .hero-lede,
  .motion-enabled .hero:not(.is-entered) .hero-ctas {
    opacity: 0;
    transform: translateY(18px);
  }

  .motion-enabled .hero:not(.is-entered) .hero-folio {
    opacity: 0;
    transform: translateY(18px) scale(0.985);
  }

  .motion-enabled .hero:not(.is-entered) .hero-folio__list li {
    opacity: 0;
    transform: translateX(12px);
  }

  .motion-enabled .page-hero:not(.is-entered) .meta {
    opacity: 0;
    transform: translateX(8px);
  }

  .motion-enabled .hero::after,
  .motion-enabled .page-hero::after {
    transform: scaleY(1);
    transform-origin: top;
    transition: transform 300ms var(--ease-out) 40ms;
  }

  .motion-enabled .hero:not(.is-entered)::after,
  .motion-enabled .page-hero:not(.is-entered)::after {
    transform: scaleY(0);
  }

  .motion-enabled .reveal {
    opacity: 0;
    transform: translateY(8px);
    transition: opacity 220ms ease var(--reveal-delay, 0ms), transform 280ms var(--ease-out) var(--reveal-delay, 0ms);
  }

  .motion-enabled .reveal:not(.is-visible) { will-change: opacity, transform; }

  .motion-enabled .reveal.is-visible {
    opacity: 1;
    transform: translateY(0);
  }

  .motion-enabled .reveal.reveal-skip,
  .motion-enabled .reveal.focus-reveal {
    transition: none;
  }

  .motion-enabled .sec-head.reveal .sec-title .tag::before {
    transform: scaleX(1);
    transform-origin: left;
    transition: transform 240ms var(--ease-out) calc(var(--reveal-delay, 0ms) + 60ms);
  }

  .motion-enabled .sec-head.reveal:not(.is-visible) .sec-title .tag::before {
    transform: scaleX(0);
  }
}

/* Motion and print */

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after {
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.01ms !important;
    transition-delay: 0ms !important;
  }

  .reveal,
  .hero-folio,
  .page-hero .meta {
    opacity: 1 !important;
    transform: none !important;
  }
}

@media print {
  .site-header, .site-footer, .closing, .nav-toggle, .service-jump, .resource-jump { display: none; }
  body { color: #000; background: #fff; }
  .hero, .page-hero { color: #000; background: #fff; }
  .hero::after, .page-hero::after { display: none; }
  .hero .eyebrow,
  .hero-lede,
  .hero-overline,
  .page-hero .eyebrow,
  .page-hero .lede,
  .page-hero .meta,
  .page-hero .meta b,
  .meta-label { color: #000; }
  .hero-folio::before, .hero::before { display: none; }
  .hero-folio__sheet { color: #000; background: #fff; border: 1px solid #000; box-shadow: none; }
  .hero-folio__head,
  .hero-taxday__count strong,
  .hero-taxday__count b,
  .hero-taxday__count small,
  .hero-taxday__meta,
  .hero-taxday__meta a,
  .hero-folio__service-head,
  .hero-folio__list strong,
  .hero-folio__list small,
  .hero-folio__foot,
  .hero-folio__foot a { color: #000; }
  .hero-folio__head, .hero-folio__list, .hero-folio__list li { border-color: #000; }
  .page-hero .meta { border-color: #000; }
  .quickbooks-feature .ticklist { color: #000; background: #fff; border: 1px solid #000; }
  .quickbooks-feature .ticklist li { border-bottom-color: #000; }
  .quickbooks-feature .ticklist li::before { color: #000; }
}