:root{color-scheme:light;--ink: #17212b;--muted: #52616f;--soft: #f4f7f9;--line: #d9e2ec;--brand: #123c69;--brand-2: #0f6b5f;--accent: #c24a2f;--paper: #ffffff;--mark: #fff4d6;--shadow: 0 16px 40px rgba(16, 42, 67, .08);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif}*{box-sizing:border-box}body{margin:0;background:#fbfcfd;color:var(--ink);font-size:17px;line-height:1.65}.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}a{color:var(--brand);text-decoration-thickness:.08em;text-underline-offset:.18em}a:hover{color:var(--accent)}.site-header{position:sticky;top:0;z-index:20;background:#fffffff5;border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.header-inner,.container{width:min(1120px,calc(100% - 32px));margin:0 auto}.header-inner{min-height:74px;display:grid;grid-template-columns:auto minmax(220px,1fr) auto;gap:18px;align-items:center}.brand{display:inline-flex;align-items:center;gap:10px;color:var(--ink);font-weight:800;text-decoration:none;white-space:nowrap}.brand-mark{width:34px;height:34px;display:block;flex:0 0 auto;border-radius:8px}.nav{display:flex;align-items:center;gap:14px;font-size:15px;flex-wrap:wrap}.nav a{color:var(--muted);text-decoration:none}.nav a:hover{color:var(--brand)}.hero{padding:56px 0 34px;background:linear-gradient(120deg,#123c6914,#0f6b5f14),#fff;border-bottom:1px solid var(--line)}.hero-grid{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(280px,.75fr);gap:34px;align-items:start}.eyebrow{margin:0 0 10px;color:var(--brand-2);font-size:14px;font-weight:800;letter-spacing:.08em;text-transform:uppercase}h1,h2,h3{line-height:1.15;letter-spacing:0}h1{margin:0 0 16px;font-size:clamp(2.1rem,5vw,4.5rem)}h2{margin:38px 0 14px;font-size:clamp(1.45rem,3vw,2rem)}h3{margin:24px 0 8px;font-size:1.14rem}p{margin:0 0 16px}.lead{color:var(--muted);font-size:1.08rem;max-width:70ch}.search{position:relative;width:100%}.search input{width:100%;min-height:48px;border:1px solid var(--line);border-radius:8px;padding:0 14px;font:inherit;background:#fff}.hero .search input{min-height:58px;font-size:1.05rem;box-shadow:var(--shadow)}.search-results{display:none;position:absolute;top:calc(100% + 8px);left:0;right:0;background:#fff;border:1px solid var(--line);border-radius:8px;box-shadow:var(--shadow);overflow:hidden;z-index:30}.search-results.is-open{display:block}.search-result{display:block;padding:12px 14px;text-decoration:none;border-bottom:1px solid var(--line)}.search-result:last-child{border-bottom:0}.search-result strong{display:block;color:var(--ink);line-height:1.25}.search-result span{display:block;color:var(--muted);font-size:.92rem}.section{padding:36px 0}.grid{display:grid;gap:16px}.grid-3{grid-template-columns:repeat(3,minmax(0,1fr))}.grid-2{grid-template-columns:repeat(2,minmax(0,1fr))}.home-about{background:var(--bg-secondary, var(--paper-alt, var(--paper)));border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.home-about-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:48px;align-items:start}.home-about-grid h2{margin-top:0}.home-about-grid p{color:var(--text-secondary, var(--ink-2))}.home-tail{padding-top:28px;padding-bottom:12px}.home-bottom-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;align-items:start}.home-bottom-grid h2{margin-top:0}.home-list{display:grid;gap:12px}.card{background:var(--paper);border:1px solid var(--line);border-radius:8px;padding:18px}.card h3{margin-top:0}a.card{display:block;color:var(--ink);text-decoration:none}a.card p{color:var(--muted)}a.card:hover{color:var(--ink);border-color:#123c6959;box-shadow:var(--shadow)}.tag{display:inline-flex;align-items:center;min-height:28px;border:1px solid var(--line);border-radius:999px;padding:0 10px;color:var(--muted);font-size:.86rem;text-decoration:none;background:#fff}.term-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.term-item{display:block;padding:14px 16px;background:#fff;border:1px solid var(--line);border-radius:8px;text-decoration:none;color:var(--ink)}.term-item strong{display:block;line-height:1.25}.term-item span{display:block;margin-top:4px;color:var(--muted);font-size:.94rem}.az{display:flex;flex-wrap:wrap;gap:8px;margin:24px 0}.az a,.az span{display:grid;place-items:center;width:38px;height:38px;border-radius:8px;border:1px solid var(--line);text-decoration:none;font-weight:700}.az span{color:#9aa5b1;background:var(--soft)}.content-wrap{display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:34px;align-items:start}.article{background:#fff;border:1px solid var(--line);border-radius:8px;padding:clamp(22px,4vw,44px)}.short-answer{margin:24px 0;padding:18px;border-left:5px solid var(--brand-2);background:var(--mark);border-radius:8px;font-size:1.04rem}.meta-row{display:flex;flex-wrap:wrap;gap:8px;margin:12px 0 0}.breadcrumb{margin:24px 0 14px;color:var(--muted);font-size:.92rem}.breadcrumb a{color:var(--muted)}.sidebar{position:sticky;top:96px}.sidebar .card{margin-bottom:16px}.guide-tool-link{background:color-mix(in srgb,var(--color-accent, #2563eb) 6%,transparent);border:1px solid color-mix(in srgb,var(--color-accent, #2563eb) 25%,transparent);border-radius:var(--radius, 6px);padding:var(--space-4, 20px) var(--space-5, 24px);margin-top:var(--space-6, 32px)}.guide-tool-link h2{margin-top:0;font-size:1.05rem}.guide-tool-link p{margin:0;color:var(--text-secondary, var(--ink-2))}.faq-list{margin:0;padding:0}.faq-list dt{font-weight:600;font-size:1rem;color:var(--text-primary);margin-top:24px;margin-bottom:8px}.faq-list dd{margin:0 0 8px;color:var(--text-secondary, var(--ink-2));line-height:1.7;padding-bottom:20px;border-bottom:1px solid var(--line, var(--border))}.faq-list dd:last-child{border-bottom:none}.disclaimer-note{background:color-mix(in srgb,var(--color-warning, #d97706) 8%,transparent);border:1px solid color-mix(in srgb,var(--color-warning, #d97706) 30%,transparent);border-left:3px solid var(--color-warning, #d97706);border-radius:var(--radius, 6px);padding:12px 16px;font-size:.875rem;color:var(--text-secondary, var(--ink-2));margin-bottom:24px}.source-list,.mistake-list{padding-left:20px}.source-list li,.mistake-list li{margin-bottom:8px}.source-note{font-size:.875rem;color:var(--color-muted, #6b7280);border-left:3px solid var(--color-border, #e5e7eb);padding-left:.75rem;margin-top:.5rem}.compare-table{width:100%;border-collapse:collapse;margin:22px 0;font-size:.96rem}.compare-table th,.compare-table td{border:1px solid var(--line);padding:12px;text-align:left;vertical-align:top}.compare-table th{background:var(--soft)}.tool-actions{display:flex;flex-wrap:wrap;gap:10px;margin:22px 0 8px}.button{display:inline-flex;align-items:center;justify-content:center;min-height:42px;border:1px solid var(--brand);border-radius:8px;padding:0 14px;color:#fff;background:var(--brand);font:inherit;font-weight:750;text-decoration:none;cursor:pointer}.button:hover{color:#fff;background:#0d2f52}.button-secondary{color:var(--brand);background:#fff}.button-secondary:hover{color:var(--accent);background:#fff}.asset-checklist{display:grid;gap:10px;padding:0;list-style:none}.asset-checklist li{position:relative;padding:12px 14px 12px 40px;border:1px solid var(--line);border-radius:8px;background:#fff}.asset-checklist li:before{content:"";position:absolute;top:16px;left:14px;width:14px;height:14px;border:2px solid var(--brand-2);border-radius:4px;background:#fff}.timeline-list{display:grid;gap:12px;padding:0;list-style:none;counter-reset:timeline}.timeline-list li{counter-increment:timeline;position:relative;padding:14px 16px 14px 54px;border:1px solid var(--line);border-radius:8px;background:#fff}.timeline-list li:before{content:counter(timeline);position:absolute;top:14px;left:14px;display:grid;place-items:center;width:28px;height:28px;border-radius:50%;color:#fff;background:var(--brand-2);font-weight:800;line-height:1}.timeline-list strong,.timeline-list span{display:block}.timeline-list span{color:var(--muted);margin-top:3px}.packet-list{display:grid;gap:12px;margin:18px 0}.packet-list div{display:grid;grid-template-columns:minmax(150px,.3fr) minmax(0,1fr);gap:14px;padding:14px 16px;border:1px solid var(--line);border-radius:8px;background:#fff}.packet-list dt{color:var(--brand);font-weight:800}.packet-list dd{margin:0}.table-wrap{overflow-x:auto}.calculator-panel{margin:26px 0;padding:clamp(18px,3vw,28px);border:1px solid var(--line);border-radius:8px;background:#fff}.calculator-panel h2{margin-top:0}.calculator-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:20px 0}.calculator-grid label{display:grid;gap:6px;color:var(--muted);font-size:.95rem;font-weight:700}.calculator-grid input{min-height:44px;border:1px solid var(--line);border-radius:8px;padding:0 12px;color:var(--ink);font:inherit;background:#fff}.calculator-results{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}.calculator-results div{padding:14px;border:1px solid var(--line);border-radius:8px;background:var(--soft)}.calculator-results span,.calculator-results strong{display:block}.calculator-results span{color:var(--muted);font-size:.9rem}.calculator-results strong{margin-top:4px;font-size:1.35rem;line-height:1.1}.calc-note{margin-top:14px;color:var(--muted)}.site-footer{margin-top:54px;padding:30px 0;border-top:1px solid var(--line);color:var(--muted);font-size:.94rem}.footer-links{display:flex;gap:14px;flex-wrap:wrap}@media(max-width:860px){.header-inner{grid-template-columns:1fr;padding:12px 0}.nav{justify-content:flex-start}.hero-grid,.content-wrap,.grid-3,.grid-2,.home-bottom-grid,.home-about-grid,.term-list,.calculator-grid,.calculator-results,.packet-list div{grid-template-columns:1fr}.sidebar{position:static}}@media(max-width:520px){.header-inner,.container{width:min(100% - 24px,1120px)}body{font-size:16px}.article{border-left:0;border-right:0;border-radius:0;margin-left:-12px;margin-right:-12px}}@media print{.site-header,.site-footer,.no-print{display:none!important}body{background:#fff;color:#000;font-size:12pt}.section{padding:0}.container{width:100%}a{color:#000;text-decoration:none}.asset-checklist li,.timeline-list li,.packet-list div,.calculator-panel,.compare-table th,.compare-table td{break-inside:avoid;box-shadow:none}}