* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; font-family: Arial, Helvetica, sans-serif; color: #132033; background: #eef4f8; line-height: 1.6; }
a { color: inherit; }
.site-header { background: #07172c; color: #fff; min-height: 68px; padding: 0 24px; display: flex; align-items: center; justify-content: space-between; gap: 18px; position: sticky; top: 0; z-index: 10; box-shadow: 0 8px 22px rgba(7,23,44,.18); }
.brand { font-size: 18px; font-weight: 800; text-decoration: none; white-space: nowrap; }
.brand img { display: block; width: 168px; max-width: 42vw; height: 38px; object-fit: contain; object-position: left center; }
.site-header nav { display: flex; align-items: center; gap: 8px; flex-wrap: wrap; justify-content: flex-end; }
.site-header nav a { color: #e5eefb; text-decoration: none; font-size: 14px; font-weight: 700; padding: 8px 10px; border-radius: 6px; }
.site-header nav a:hover { background: rgba(255,255,255,.1); color: #fff; }
main { width: min(1120px, calc(100% - 32px)); margin: 0 auto; }
.hero { display: grid; grid-template-columns: minmax(0, 1.45fr) minmax(280px, .55fr); gap: 28px; align-items: center; padding: 54px 0 34px; }
.eyebrow { display: inline-block; color: #1d4ed8; font-size: 13px; font-weight: 800; text-transform: uppercase; letter-spacing: .08em; margin-bottom: 12px; }
h1 { color: #07172c; font-size: clamp(36px, 5vw, 64px); line-height: 1.02; margin: 0 0 18px; letter-spacing: 0; }
.hero p { max-width: 760px; color: #40516a; font-size: 18px; margin: 0 0 24px; }
.cta { display: inline-flex; align-items: center; justify-content: center; min-height: 48px; padding: 12px 18px; border-radius: 8px; background: #15803d; color: #fff; text-decoration: none; font-weight: 800; box-shadow: 0 10px 22px rgba(21,128,61,.22); }
.cta:hover { background: #116b33; }
.hero-panel, .content-card, .faq-section, .related-section, .final-cta { background: #fff; border: 1px solid #dbe5f0; border-radius: 8px; box-shadow: 0 12px 28px rgba(15, 23, 42, .08); }
.hero-panel { padding: 24px; display: grid; gap: 10px; color: #40516a; }
.hero-panel strong { color: #07172c; font-size: 24px; line-height: 1.15; }
.guide-section { background: #fff; border: 1px solid #dbe5f0; border-radius: 8px; box-shadow: 0 12px 28px rgba(15,23,42,.08); padding: clamp(22px, 4vw, 38px); margin: 0 0 26px; display: grid; grid-template-columns: minmax(260px, .9fr) minmax(320px, 1.1fr); gap: 28px; align-items: center; }
.guide-copy h2 { color: #07172c; font-size: clamp(24px, 3vw, 36px); line-height: 1.15; margin: 0 0 12px; }
.guide-copy p { color: #40516a; margin: 0 0 16px; }
.guide-points { list-style: none; padding: 0; margin: 0; display: grid; gap: 9px; }
.guide-points li { color: #334155; font-weight: 700; padding-left: 18px; position: relative; }
.guide-points li::before { content: ""; width: 7px; height: 7px; border-radius: 999px; background: #15803d; position: absolute; left: 0; top: .72em; }
.guide-image-wrap { border: 1px solid #d8e3ef; border-radius: 8px; background: #f8fbfd; padding: 10px; overflow: hidden; }
.guide-image { display: block; width: 100%; height: auto; border-radius: 6px; box-shadow: 0 14px 28px rgba(15,23,42,.1); }
.guide-art { border: 1px solid #d8e3ef; border-radius: 8px; background: #f8fbfd; min-height: 330px; padding: 18px; position: relative; overflow: hidden; }
.guide-label { display: inline-flex; align-items: center; min-height: 23px; padding: 4px 7px; border-radius: 5px; background: #07172c; color: #fff; font-size: 11px; font-weight: 800; line-height: 1; white-space: nowrap; }
.guide-page { width: min(78%, 360px); min-height: 292px; margin: 0 auto; background: #fff; border: 1px solid #ccd9e7; box-shadow: 0 18px 30px rgba(15,23,42,.12); padding: 17px; position: relative; }
.guide-doc-head { display: grid; grid-template-columns: 72px 1fr 90px; gap: 12px; align-items: start; margin-bottom: 18px; }
.guide-logo { height: 48px; border: 2px dashed #38bdf8; border-radius: 6px; display: grid; place-items: center; color: #075985; font-size: 11px; font-weight: 800; }
.guide-lines { display: grid; gap: 6px; }
.guide-lines span { height: 7px; border-radius: 4px; background: #d8e3ef; display: block; }
.guide-lines span:nth-child(2) { width: 74%; }
.guide-lines span:nth-child(3) { width: 58%; }
.guide-meta { display: grid; gap: 6px; justify-items: end; }
.guide-meta span { width: 74px; height: 9px; border-radius: 4px; background: #bfdbfe; display: block; }
.guide-customer { width: 48%; height: 44px; border: 2px dashed #22c55e; border-radius: 6px; margin-bottom: 14px; display: grid; place-items: center; color: #166534; font-size: 11px; font-weight: 800; }
.guide-table { border: 1px solid #d8e3ef; border-radius: 6px; overflow: hidden; margin-bottom: 12px; }
.guide-table span { display: block; height: 22px; border-bottom: 1px solid #e7edf5; background: linear-gradient(90deg, #e0f2fe 0 24%, #fff 24% 62%, #fef3c7 62% 100%); }
.guide-table span:first-child { background: #07172c; height: 25px; }
.guide-table span:last-child { border-bottom: 0; }
.guide-bottom { display: grid; grid-template-columns: 1fr 112px; gap: 14px; align-items: end; }
.guide-notes { height: 42px; border: 2px dashed #a78bfa; border-radius: 6px; }
.guide-total { height: 46px; border-radius: 6px; background: #dcfce7; border: 1px solid #86efac; display: grid; place-items: center; color: #166534; font-weight: 800; font-size: 12px; }
.guide-stamp { position: absolute; right: 28px; bottom: 34px; width: 66px; height: 66px; border: 3px solid #ef4444; border-radius: 999px; color: #b91c1c; display: grid; place-items: center; transform: rotate(-10deg); font-size: 10px; font-weight: 900; background: rgba(254,242,242,.84); }
.guide-signature { position: absolute; left: 32px; bottom: 30px; width: 96px; height: 26px; border-bottom: 3px solid #334155; color: #334155; font-size: 11px; font-weight: 800; text-align: center; }
.guide-art--letterhead .guide-page { min-height: 310px; padding-top: 22px; }
.guide-letter-band { position: absolute; left: 0; top: 0; right: 0; height: 11px; background: #15803d; }
.guide-letter-head { display: grid; grid-template-columns: 82px 1fr; gap: 14px; align-items: center; padding-bottom: 18px; border-bottom: 1px solid #d8e3ef; }
.guide-letter-body { margin-top: 25px; display: grid; gap: 9px; }
.guide-letter-body span { height: 8px; border-radius: 4px; background: #d8e3ef; display: block; }
.guide-letter-body span:nth-child(1) { width: 86%; }
.guide-letter-body span:nth-child(2) { width: 96%; }
.guide-letter-body span:nth-child(3) { width: 70%; }
.guide-art--pdf .guide-page { min-height: 300px; }
.guide-toolbar { display: flex; gap: 7px; margin-bottom: 14px; }
.guide-toolbar span { height: 28px; min-width: 48px; border-radius: 5px; background: #e0f2fe; color: #075985; display: grid; place-items: center; font-size: 10px; font-weight: 800; }
.guide-pdf-line { height: 8px; border-radius: 4px; background: #d8e3ef; margin: 10px 0; }
.guide-pdf-line:nth-of-type(2) { width: 78%; }
.guide-text-box { width: 44%; height: 36px; border: 2px dashed #22c55e; border-radius: 6px; display: grid; place-items: center; color: #166534; font-size: 11px; font-weight: 800; margin: 16px 0 10px 34%; }
.guide-whiteout { width: 58%; height: 28px; border: 2px dashed #94a3b8; background: #fff; margin: 8px 0 18px; }
.guide-calculator { max-width: 460px; margin: 6px auto 0; display: grid; gap: 14px; }
.guide-inputs { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px; }
.guide-input { background: #fff; border: 1px solid #d8e3ef; border-radius: 7px; padding: 12px; }
.guide-input b { color: #07172c; display: block; font-size: 12px; margin-bottom: 8px; }
.guide-input span { height: 28px; border: 2px dashed #38bdf8; border-radius: 5px; display: block; background: #f0f9ff; }
.guide-result { background: #07172c; border-radius: 8px; padding: 16px; color: #fff; display: grid; grid-template-columns: 1fr auto; gap: 8px; align-items: center; }
.guide-result strong { font-size: clamp(26px, 4vw, 42px); line-height: 1; color: #86efac; }
.guide-formula { border: 1px solid #fde68a; border-radius: 7px; background: #fffbeb; color: #92400e; padding: 12px; font-weight: 800; text-align: center; }
.guide-art--overview { min-height: 300px; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 14px; align-items: stretch; }
.guide-mini { background: #fff; border: 1px solid #d8e3ef; border-radius: 8px; padding: 13px; display: grid; gap: 10px; align-content: start; }
.guide-mini b { color: #07172c; font-size: 14px; }
.guide-mini span { height: 12px; border-radius: 6px; background: #d8e3ef; display: block; }
.guide-mini span:nth-child(3) { width: 74%; background: #dcfce7; }
.guide-mini span:nth-child(4) { width: 52%; background: #fef3c7; }
.content-card { padding: clamp(22px, 4vw, 44px); }
.content-card h2, .faq-section h2, .related-section h2, .final-cta h2 { color: #07172c; line-height: 1.15; margin: 0 0 16px; font-size: clamp(26px, 3vw, 38px); }
.content-card h3 { color: #102341; margin: 28px 0 8px; font-size: 22px; line-height: 1.2; }
.content-card p { margin: 0 0 14px; color: #334155; }
ul { margin: 0 0 18px; padding-left: 22px; color: #334155; }
.faq-section, .related-section, .final-cta { padding: clamp(22px, 4vw, 36px); margin: 26px 0; }
details { border-top: 1px solid #e2e8f0; padding: 14px 0; }
details:first-of-type { border-top: 0; }
summary { cursor: pointer; color: #102341; font-weight: 800; }
details p { color: #40516a; margin: 8px 0 0; }
.related-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 22px; }
.related-grid h3 { color: #475569; font-size: 14px; text-transform: uppercase; margin: 0 0 10px; }
.related-grid a { display: block; color: #1d4ed8; text-decoration: none; font-weight: 700; margin: 7px 0; }
.related-grid a:hover { text-decoration: underline; }
.final-cta { text-align: center; }
.final-cta p { color: #40516a; margin: 0 0 18px; }
footer { background: #07172c; color: #cbd5e1; margin-top: 42px; padding: 24px; display: flex; justify-content: space-between; gap: 14px; flex-wrap: wrap; }
footer a { color: #dbeafe; text-decoration: none; font-weight: 700; }
footer a:hover { text-decoration: underline; }
@media (max-width: 820px) { .site-header { align-items: flex-start; flex-direction: column; padding: 16px; } .site-header nav { justify-content: flex-start; } .hero, .guide-section { grid-template-columns: 1fr; padding-top: 36px; } .related-grid { grid-template-columns: 1fr; } .guide-art--overview { grid-template-columns: 1fr; } }
@media (max-width: 520px) { main { width: min(100% - 24px, 1120px); } .site-header nav a { padding-left: 0; } h1 { font-size: 34px; } .guide-section { padding: 20px; } .guide-art { padding: 10px; min-height: 290px; } .guide-page { width: 100%; padding: 13px; } .guide-doc-head { grid-template-columns: 60px 1fr; } .guide-meta { display: none; } .guide-inputs { grid-template-columns: 1fr; } .guide-label { white-space: normal; } }