:root{
  --orange:#f47b20; --orange2:#ff8a3d; --dark:#17202a; --ink:#25313b;
  --muted:#66727d; --cream:#fff8ef; --cream2:#fff2e3; --line:#eadfd3;
  --white:#fff; --green:#13866f; --shadow:0 14px 38px rgba(23,32,42,.08);
}
*{box-sizing:border-box} html{scroll-behavior:smooth}
body{margin:0;font-family:Inter,ui-sans-serif,system-ui,-apple-system,"Segoe UI",Arial,sans-serif;color:var(--ink);background:#fff;line-height:1.67}
a{color:#b94f0a;text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{color:#7e3200}
.site-header{position:sticky;top:0;z-index:100;background:#111;border-bottom:2px solid rgba(14,148,136,.25)}
.nav{height:72px;display:flex;align-items:center;justify-content:space-between;padding:0 56px}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none}
.brand img{width:42px;height:42px;border-radius:7px;display:block}
.brand-words{display:flex;flex-direction:column}.brand-name{font-family:"Barlow Condensed",Inter,sans-serif;font-size:26px;font-weight:900;letter-spacing:.02em;line-height:1;color:#fff}.brand-name span{color:#ff762d}.brand-tagline{font-size:9px;font-weight:700;text-transform:uppercase;letter-spacing:.11em;color:rgba(255,255,255,.5);margin-top:2px}
.navlinks{display:flex;gap:32px;align-items:center}.navlinks a{font-size:14px;font-weight:600;letter-spacing:.04em;text-transform:uppercase;color:rgba(255,255,255,.55);text-decoration:none}.navlinks a:hover,.navlinks a.active{color:#ff762d}
.nav-actions{display:flex;gap:12px;align-items:center}.nav-login{font-size:14px;font-weight:600;color:rgba(255,255,255,.45);letter-spacing:.04em;text-decoration:none;margin-right:12px}.nav-actions .audit{background:#ff762d;color:#000;padding:9px 18px;border-radius:7px;font-weight:700;text-transform:none;letter-spacing:normal}.nav-actions .audit:hover{background:#e96521;color:#000}
.container{max-width:1080px;margin:auto;padding:0 22px}.hero{background:linear-gradient(135deg,var(--cream) 0%,#fff 70%);border-bottom:1px solid var(--line)}
.hero .container{padding-top:68px;padding-bottom:56px}.eyebrow{text-transform:uppercase;letter-spacing:.14em;font-weight:900;font-size:12px;color:var(--orange)}
h1{font-size:clamp(38px,6vw,66px);line-height:1.04;letter-spacing:-.045em;color:var(--dark);max-width:900px;margin:9px 0 17px}
.lead{font-size:19px;line-height:1.6;color:var(--muted);max-width:820px}.meta{font-size:13px;color:var(--muted);margin-top:18px}
.hero-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:24px}.btn{display:inline-block;border-radius:9px;padding:12px 17px;font-weight:850;text-decoration:none;border:1px solid var(--orange)}.btn.primary{background:var(--orange);color:#fff}.btn.secondary{background:#fff;color:#9b4106}.btn:hover{transform:translateY(-1px)}
.breadcrumbs{font-size:13px;color:var(--muted);margin-bottom:14px}.breadcrumbs a{color:var(--muted)}
main.article{max-width:850px;margin:0 auto;padding:46px 22px 70px}.article h2{font-size:30px;line-height:1.2;color:var(--dark);margin:42px 0 13px;letter-spacing:-.025em}.article h3{font-size:21px;color:var(--dark);margin:27px 0 9px}.article p{margin:12px 0}.article ul,.article ol{padding-left:24px}.article li{margin:7px 0}
.quick-answer{border-left:5px solid var(--orange);background:var(--cream);padding:18px 20px;border-radius:0 12px 12px 0;margin:28px 0}.quick-answer strong{color:var(--dark)}
.toc{border:1px solid var(--line);border-radius:12px;background:#fff;padding:18px 22px;margin:27px 0;box-shadow:0 8px 26px rgba(23,32,42,.04)}.toc h2{font-size:17px;margin:0 0 8px}.toc ol{margin:0;padding-left:20px}.toc li{margin:4px 0}
.callout{border:1px solid #f1c79f;background:#fff9f3;border-radius:12px;padding:18px 20px;margin:26px 0}.callout h3{margin:0 0 6px}.callout.green{border-color:#b9dfd5;background:#f2fbf8}
.steps{counter-reset:step;display:grid;gap:13px;margin:22px 0}.step{position:relative;border:1px solid var(--line);border-radius:12px;padding:18px 18px 18px 62px;background:#fff}.step:before{counter-increment:step;content:counter(step);position:absolute;left:18px;top:17px;width:30px;height:30px;border-radius:50%;display:grid;place-items:center;background:var(--orange);color:#fff;font-weight:900}.step h3{margin:0 0 4px;font-size:18px}
.grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:15px;margin:22px 0}.card{border:1px solid var(--line);border-radius:13px;padding:19px;background:#fff;box-shadow:0 7px 22px rgba(23,32,42,.04)}.card h3{margin:0 0 8px;font-size:19px}.card p{color:var(--muted);margin:0}.card .tag{display:inline-block;background:var(--cream2);color:#9b4106;border-radius:999px;padding:4px 8px;font-size:11px;font-weight:850;margin-bottom:9px}
.cta-box{background:var(--dark);color:#fff;border-radius:17px;padding:28px;margin:42px 0}.cta-box h2{color:#fff;margin:0 0 9px}.cta-box p{color:#dfe5e9}.cta-box .btn.secondary{border-color:#fff;color:#fff;background:transparent}
.related{border-top:1px solid var(--line);margin-top:42px;padding-top:28px}.related h2{font-size:23px;margin-top:0}.related a{font-weight:750}
.author{display:flex;gap:14px;align-items:flex-start;border-top:1px solid var(--line);padding-top:24px;margin-top:36px}.author-badge{width:44px;height:44px;border-radius:50%;background:var(--orange);color:#fff;display:grid;place-items:center;font-weight:900}.author strong{color:var(--dark)}.author p{font-size:14px;color:var(--muted);margin:2px 0}
.resource-header{padding:70px 0 46px;background:linear-gradient(135deg,var(--cream),#fff)}.resource-header h1{max-width:880px}.resource-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:17px;margin:32px 0 56px}.resource-card{border:1px solid var(--line);border-radius:14px;padding:22px;background:#fff;box-shadow:var(--shadow)}.resource-card h2{font-size:21px;margin:0 0 7px;color:var(--dark)}.resource-card p{color:var(--muted);font-size:14px}.resource-card a{font-weight:850;text-decoration:none}.resource-card.featured{border-top:4px solid var(--orange)}
.calc{border:1px solid var(--line);border-radius:14px;padding:22px;background:var(--cream);margin:26px 0}.calc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}.field label{font-size:12px;font-weight:800;display:block;margin-bottom:5px}.field input{width:100%;border:1px solid #d8cabc;border-radius:8px;padding:11px;font-size:16px}.results{display:grid;grid-template-columns:repeat(2,1fr);gap:12px;margin-top:16px}.result{background:#fff;border:1px solid var(--line);border-radius:10px;padding:15px}.result b{display:block;font-size:28px;color:var(--dark)}.result span{font-size:12px;color:var(--muted)}
table{border-collapse:collapse;width:100%;margin:20px 0;font-size:14px}th,td{border:1px solid var(--line);padding:11px;text-align:left;vertical-align:top}th{background:var(--cream);color:var(--dark)}
.site-footer{background:#121922;color:#dbe2e7;margin-top:30px}.footer-grid{max-width:1080px;margin:auto;padding:40px 22px;display:grid;grid-template-columns:2fr 1fr 1.5fr;gap:28px}.site-footer a{color:#dbe2e7;text-decoration:none}.site-footer a:hover{color:#fff}.site-footer h4{color:#fff;margin:0 0 10px}.site-footer p,.site-footer li{font-size:13px;color:#aeb9c1}.site-footer ul{list-style:none;padding:0;margin:0}.site-footer li{margin:6px 0}.copyright{max-width:1080px;margin:auto;padding:16px 22px;border-top:1px solid #2b3540;color:#8f9aa4;font-size:12px}
@media(max-width:1100px){.nav{padding:0 24px}.navlinks{gap:16px}.navlinks a{font-size:12px}}
@media(max-width:800px){.nav{height:64px;padding:0 18px}.navlinks{display:none}.brand img{width:38px;height:38px}.brand-name{font-size:23px}.nav-login{display:none}.grid,.resource-grid,.calc-grid{grid-template-columns:1fr}.footer-grid{grid-template-columns:1fr}.hero .container{padding-top:45px}.results{grid-template-columns:1fr}}