/* Friday Digital site theme. Built by build/build_site.py. Fonts: Fraunces, Public Sans, IBM Plex Mono (SIL OFL 1.1), see /assets/fonts/FONT-LICENSES.txt */
@font-face{font-family:"Fraunces";src:url(/assets/fonts/fraunces-var.woff2) format("woff2");font-weight:300 900;font-style:normal;font-display:swap}
@font-face{font-family:"Fraunces";src:url(/assets/fonts/fraunces-var-italic.woff2) format("woff2");font-weight:300 900;font-style:italic;font-display:swap}
@font-face{font-family:"Public Sans";src:url(/assets/fonts/public-sans-var.woff2) format("woff2");font-weight:300 800;font-style:normal;font-display:swap}
@font-face{font-family:"IBM Plex Mono";src:url(/assets/fonts/ibm-plex-mono-500.woff2) format("woff2");font-weight:500;font-style:normal;font-display:swap}
:root{--paper:#F6F1E7;--paper-2:#EDE4D1;--card:#FFFDF8;--ink:#16212E;--ink-2:#2E3A48;--muted:#596371;--rule:#D8CDB8;--ledger:#D3E0D8;--red:#B3261E;--red-dk:#8C1D17;--green:#1E5B4A;--hi:#F3D27A;
--serif:"Fraunces",Georgia,"Times New Roman",serif;--sans:"Public Sans","Helvetica Neue",Arial,sans-serif;--mono:"IBM Plex Mono",ui-monospace,Menlo,Consolas,monospace;--wrap:1160px;--r:10px}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:16px}
body{margin:0;background:var(--paper);color:var(--ink);font:400 1.0625rem/1.65 var(--sans);font-feature-settings:"kern"}
img{max-width:100%;height:auto;display:block}
a{color:var(--green);text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{color:var(--red)}
:focus-visible{outline:3px solid var(--red);outline-offset:3px;border-radius:3px}
h1,h2,h3{font-family:var(--serif);font-weight:650;line-height:1.12;letter-spacing:-.015em;color:var(--ink);margin:0 0 .5em}
h1{font-size:clamp(2.1rem,4.6vw,3.6rem);font-weight:700;letter-spacing:-.025em}
h2{font-size:clamp(1.55rem,2.6vw,2.1rem)}
h3{font-size:1.25rem;font-weight:600}
p,ul,ol{margin:0 0 1.1em}
strong{font-weight:650}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 24px}
.skip{position:absolute;left:-999px;top:8px;background:var(--ink);color:var(--paper);padding:8px 14px;z-index:10}
.skip:focus{left:8px}
.mono,.kicker{font-family:var(--mono);font-weight:500}
.kicker{display:inline-block;font-size:.78rem;letter-spacing:.08em;text-transform:uppercase;color:var(--red);margin-bottom:14px}
.dbl{background:linear-gradient(var(--red),var(--red)) 0 calc(100% - 4px)/100% 2px no-repeat,linear-gradient(var(--red),var(--red)) 0 100%/100% 2px no-repeat;padding-bottom:6px}
/* header */
.site-head{border-bottom:1px solid var(--rule);background:var(--paper)}
.site-head .wrap{display:flex;align-items:center;gap:28px;min-height:76px}
.brand{display:block;flex:none;line-height:0}
.brand img{width:212px;height:auto}
.site-nav{display:flex;gap:4px;margin-left:auto;align-items:center}
.site-nav a{color:var(--ink);text-decoration:none;font-weight:550;font-size:.97rem;padding:8px 12px;border-radius:6px}
.site-nav a:hover{background:var(--paper-2);color:var(--ink)}
.site-nav a[aria-current]{box-shadow:inset 0 -2px 0 var(--red);border-radius:0}
.btn{display:inline-flex;align-items:center;gap:10px;background:var(--red);color:#fff;text-decoration:none;font-weight:700;font-size:1.06rem;padding:15px 24px;border-radius:8px;border:0;box-shadow:0 2px 0 var(--red-dk);transition:background .15s,transform .15s}
.btn:hover{background:var(--red-dk);color:#fff;transform:translateY(-1px)}
.btn .price{font-family:var(--mono);font-weight:500;font-size:.95rem;border-left:1px solid rgba(255,255,255,.45);padding-left:10px}
.btn-sm{padding:9px 15px;font-size:.92rem;box-shadow:none}
.site-nav .btn-sm{color:#fff;margin-left:8px}
.site-nav .btn-sm:hover{background:var(--red-dk);color:#fff}
/* hero */
.hero{position:relative;padding:72px 0 64px;background:repeating-linear-gradient(to bottom,transparent 0 31px,var(--ledger) 31px 32px);border-bottom:1px solid var(--rule)}
.hero::before{content:"";position:absolute;top:0;bottom:0;left:max(24px,calc(50% - 556px));width:2px;background:rgba(179,38,30,.35)}
.hero .wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.08fr);gap:56px;align-items:center}
.hero-copy{padding-left:28px;background:var(--paper);background:color-mix(in srgb,var(--paper) 88%,transparent)}
.hero h1{margin-bottom:22px}
.hero h1 em{font-style:italic;font-weight:600}
.hero .lede{font-size:1.18rem;color:var(--ink-2);max-width:34em;margin-bottom:28px}
.cta-row{display:flex;flex-wrap:wrap;align-items:center;gap:14px 22px}
.cta-row .alt{font-weight:600;color:var(--ink)}
.fine{font-family:var(--mono);font-size:.8rem;color:var(--muted);margin:18px 0 0;letter-spacing:.01em}
.sheet{position:relative;background:#fff;border:1px solid var(--rule);border-radius:6px;box-shadow:0 1px 0 var(--rule),0 18px 40px -18px rgba(22,33,46,.35),0 2px 6px rgba(22,33,46,.08);transform:rotate(.6deg)}
.sheet img{border-radius:6px}
.sheet-cap{font-family:var(--mono);font-size:.78rem;color:var(--muted);margin-top:14px;text-align:right}
.tab{position:absolute;top:-30px;left:18px;display:flex;gap:2px}
.tab span{font-family:var(--mono);font-size:.72rem;padding:6px 10px;background:var(--paper-2);border:1px solid var(--rule);border-bottom:0;border-radius:6px 6px 0 0;color:var(--muted)}
.tab span.on{background:#fff;color:var(--ink)}
/* ledger facts */
.facts{padding:64px 0 24px}
.facts-head{display:flex;justify-content:space-between;align-items:end;gap:24px;margin-bottom:18px}
.facts-head p{max-width:30em;color:var(--muted);margin:0}
.ledger{border-top:2px solid var(--ink);display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:48px}
.ledger div{display:grid;grid-template-columns:5.2rem 1fr;gap:18px;align-items:baseline;padding:16px 0;border-bottom:1px solid var(--rule)}
.ledger b{font-family:var(--mono);font-weight:500;font-size:1.65rem;color:var(--ink);text-align:right;letter-spacing:-.02em}
.ledger span{color:var(--ink-2)}
.ledger div.total{border-bottom:0;box-shadow:inset 0 -2px 0 var(--ink),inset 0 -6px 0 var(--paper),inset 0 -8px 0 var(--ink)}
.ledger div.total b{color:var(--red)}
/* inside */
.inside{padding:56px 0}
.inside>.wrap>h2{max-width:18em}
.row{display:grid;grid-template-columns:minmax(0,4fr) minmax(0,8fr);gap:48px;align-items:start;padding:44px 0;border-top:1px solid var(--rule)}
.row.flip{grid-template-columns:minmax(0,7fr) minmax(0,5fr)}
.row.flip .shot{order:-1}
.row h3{font-size:1.55rem}
.row .num{font-family:var(--mono);font-size:.8rem;color:var(--red);display:block;margin-bottom:8px;letter-spacing:.06em}
.row ul{padding-left:0;list-style:none}
.row li{padding:7px 0 7px 26px;position:relative;border-bottom:1px dashed var(--rule)}
.row li::before{content:"";position:absolute;left:2px;top:17px;width:12px;height:2px;background:var(--red)}
.shot{background:#fff;border:1px solid var(--rule);border-radius:6px;box-shadow:0 14px 30px -20px rgba(22,33,46,.45)}
.shot img{border-radius:6px}
figure{margin:0}
figcaption{font-family:var(--mono);font-size:.76rem;color:var(--muted);padding:10px 2px 0}
/* limits + price */
.split{padding:64px 0;background:var(--paper-2);border-top:1px solid var(--rule);border-bottom:1px solid var(--rule)}
.split .wrap{display:grid;grid-template-columns:minmax(0,7fr) minmax(0,5fr);gap:56px;align-items:start}
.nope{list-style:none;padding:0}
.nope li{padding:10px 0 10px 34px;border-bottom:1px solid var(--rule);position:relative}
.nope li::before{content:"\2013";position:absolute;left:4px;top:8px;font-family:var(--mono);color:var(--red);font-weight:500}
.receipt{background:var(--card);border:1px solid var(--rule);padding:28px 28px 30px;font-family:var(--mono);font-size:.9rem;position:relative;box-shadow:0 20px 40px -24px rgba(22,33,46,.45)}
.receipt::after{content:"";position:absolute;left:0;right:0;bottom:-10px;height:10px;background:linear-gradient(-45deg,transparent 7px,var(--card) 0) 0 0/14px 10px repeat-x,linear-gradient(45deg,transparent 7px,var(--card) 0) 0 0/14px 10px repeat-x}
.receipt h3{font-family:var(--mono);font-size:.8rem;letter-spacing:.12em;text-transform:uppercase;font-weight:500;color:var(--muted);border-bottom:1px dashed var(--rule);padding-bottom:12px;margin-bottom:6px}
.receipt dl{margin:0 0 22px}
.receipt dl div{display:flex;justify-content:space-between;gap:12px;padding:7px 0;border-bottom:1px dotted var(--rule)}
.receipt dt{color:var(--ink-2)}
.receipt dd{margin:0;white-space:nowrap}
.receipt .sum{border-bottom:0;padding-top:14px;font-size:1.25rem;color:var(--ink)}
.receipt .sum dd{box-shadow:0 2px 0 var(--ink),0 6px 0 var(--card),0 8px 0 var(--ink)}
.receipt .btn{width:100%;justify-content:center;font-family:var(--sans)}
.receipt .fine{text-align:center}
/* tools & guides bento */
.library{padding:72px 0}
.bento{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));gap:20px;margin-top:28px}
.tile{border-radius:var(--r);padding:26px 26px 24px;text-decoration:none;color:var(--ink);display:block;position:relative}
.tile h3{margin-bottom:8px}
.tile p{margin:0;color:var(--ink-2)}
.tile .go{display:inline-block;margin-top:16px;font-weight:700;color:inherit}
.tile:hover .go{text-decoration:underline}
.t-gst{grid-column:span 7;background:var(--ink);color:var(--paper)}
.t-gst h3,.t-gst p{color:var(--paper)}
.t-gst .calc-demo{font-family:var(--mono);font-size:.92rem;margin-top:18px;border-top:1px solid #3b4a5c;padding-top:12px;display:grid;grid-template-columns:1fr auto;gap:4px 18px;max-width:340px;color:#d9e1e8}
.t-gst .calc-demo .t{color:#fff;border-top:1px solid #6a7888;padding-top:4px}
.t-gst:hover{color:var(--paper)}
.t-cpp{grid-column:span 5;background:var(--card);border:1px solid var(--rule)}
.t-cpp .big{font-family:var(--mono);font-size:2.4rem;line-height:1;margin:12px 0 6px;color:var(--green)}
.t-date{grid-column:span 4;border:2px solid var(--red);background:var(--card)}
.t-date .day{font-family:var(--serif);font-size:4rem;line-height:.9;font-weight:700;color:var(--red)}
.t-date .mon{font-family:var(--mono);font-size:.8rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-2)}
.t-index{grid-column:span 8;background:transparent;border-top:2px solid var(--ink);border-radius:0;padding:18px 0 0}
.t-index .cols{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:4px 40px}
.t-index h4{font-family:var(--mono);font-weight:500;font-size:.74rem;letter-spacing:.1em;text-transform:uppercase;color:var(--red);margin:12px 0 4px}
.t-index ul{list-style:none;padding:0;margin:0 0 8px}
.t-index li a{display:block;padding:7px 0;border-bottom:1px solid var(--rule);color:var(--ink);text-decoration:none;font-weight:500}
.t-index li a:hover{color:var(--red)}
.t-index li a::after{content:" \2192";color:var(--muted)}
.contact{padding:8px 0 56px}
.contact .wrap{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:48px}
/* notes */
.note{background:var(--card);border:1px solid var(--rule);border-left:4px solid var(--hi);padding:14px 18px;font-size:.95rem;color:var(--ink-2);border-radius:0 6px 6px 0}
/* article */
.article-head{padding:56px 0 34px;border-bottom:1px solid var(--rule);background:repeating-linear-gradient(to bottom,transparent 0 31px,var(--ledger) 31px 32px)}
.article-head .wrap{max-width:var(--wrap)}
.crumbs{font-family:var(--mono);font-size:.78rem;color:var(--muted);margin-bottom:18px}
.crumbs a{color:var(--muted)}
.article-head h1{max-width:20em;font-size:clamp(2rem,4vw,3.1rem);background:var(--paper);display:inline;box-decoration-break:clone;-webkit-box-decoration-break:clone}
.meta{font-family:var(--mono);font-size:.8rem;color:var(--muted);margin:22px 0 0;display:flex;flex-wrap:wrap;gap:6px 18px}
.meta span{background:var(--paper)}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 290px;gap:64px;padding-top:44px;padding-bottom:64px}
.prose{max-width:68ch;min-width:0}
.prose>p:first-child{font-size:1.2rem;line-height:1.6;color:var(--ink-2)}
.prose h2{margin-top:2.1em;padding-top:.2em}
.prose h3{margin-top:1.6em}
.prose ul,.prose ol{padding-left:1.25em}
.prose li{margin-bottom:.45em}
.prose li::marker{color:var(--red)}
.table-wrap{overflow-x:auto;margin:0 0 1.4em;border:1px solid var(--rule);border-radius:6px;background:var(--card)}
table{border-collapse:collapse;width:100%;font-size:.95rem}
th,td{text-align:left;padding:10px 14px;border-bottom:1px solid var(--rule);vertical-align:top}
th{font-family:var(--mono);font-weight:500;font-size:.78rem;letter-spacing:.05em;text-transform:uppercase;background:var(--ink);color:var(--paper)}
tr:last-child td{border-bottom:0}
tbody tr:nth-child(even) td,table tr:nth-child(even) td{background:#FAF6EE}
.prose figure{margin:28px 0}
.prose figure img{border:1px solid var(--rule);border-radius:6px;max-width:min(100%,460px)}
.aside{position:relative}
.aside-in{position:sticky;top:20px;display:grid;gap:22px}
.toc{border-top:2px solid var(--ink);padding-top:12px;font-size:.93rem}
.toc summary{font-family:var(--mono);font-size:.76rem;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);cursor:pointer;list-style:none;padding:2px 0 8px}
.toc summary::-webkit-details-marker{display:none}
.toc ol{list-style:none;padding:0;margin:0;counter-reset:t}
.toc li{counter-increment:t;border-bottom:1px solid var(--rule)}
.toc a{display:grid;grid-template-columns:2.1em 1fr;padding:7px 0;text-decoration:none;color:var(--ink);line-height:1.35}
.toc a::before{content:counter(t,decimal-leading-zero);font-family:var(--mono);font-size:.75rem;color:var(--red);padding-top:2px}
.toc a:hover{color:var(--red)}
.mini-cta{background:var(--ink);color:var(--paper);border-radius:var(--r);padding:20px 20px 22px;font-size:.93rem}
.mini-cta .kicker{color:var(--hi);margin-bottom:8px}
.mini-cta p{margin:0 0 14px;color:#dfe5ea}
.mini-cta strong{color:#fff}
.mini-cta .btn{width:100%;justify-content:center;font-size:.98rem;padding:12px 16px}
/* designed CTA box in guides */
.cta-box{position:relative;margin:34px 0;padding:24px 24px 24px 28px;background:var(--card);border:1.5px solid var(--ink);border-radius:var(--r);box-shadow:6px 6px 0 var(--paper-2)}
.cta-box::before{content:"Friday Digital tracker \00B7  $19 CAD";position:absolute;top:-11px;left:18px;background:var(--paper);padding:0 8px;font-family:var(--mono);font-size:.72rem;letter-spacing:.08em;text-transform:uppercase;color:var(--red)}
.cta-box>p:first-child{font-family:var(--serif);font-size:1.32rem;line-height:1.25;font-weight:650;margin-bottom:10px;color:var(--ink)}
.cta-box p{margin-bottom:16px}
.cta-box .btn{margin-right:16px}
.cta-box .alt{font-weight:600}
/* FAQ */
.faq{margin-top:2.4em;border-top:2px solid var(--ink);padding-top:6px}
.faq h2{margin-top:.6em}
.faq h3{font-size:1.12rem;margin:0;padding:18px 0 6px 2.1em;position:relative;border-top:1px solid var(--rule)}
.faq h3::before{content:"Q";position:absolute;left:0;top:18px;font-family:var(--mono);font-size:.85rem;font-weight:500;color:#fff;background:var(--red);width:1.45em;height:1.45em;display:grid;place-items:center;border-radius:4px}
.faq h3+p,.faq h3~p,.faq h3~ul{padding-left:2.45rem}
.sources{margin-top:2.4em;font-size:.92rem;background:var(--paper-2);border-radius:var(--r);padding:18px 22px 6px}
.sources h2{font-size:1.15rem;margin:0 0 .6em;font-family:var(--mono);font-weight:500;letter-spacing:.06em;text-transform:uppercase}
.sources ul{padding-left:1.1em}
.next{border-top:1px solid var(--rule);padding:44px 0 60px}
.next-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr) minmax(0,1fr);gap:20px;margin-top:18px}
.next a{display:block;text-decoration:none;color:var(--ink);padding:20px;border-radius:var(--r);border:1px solid var(--rule);background:var(--card)}
.next a:first-child{background:var(--ink);color:var(--paper);border-color:var(--ink)}
.next a:first-child .kicker{color:var(--hi)}
.next a span.t{font-family:var(--serif);font-size:1.2rem;font-weight:600;line-height:1.25;display:block}
.next a:hover span.t{text-decoration:underline}
/* tool */
.tool{background:var(--card);border:1.5px solid var(--ink);border-radius:var(--r);padding:24px;margin:26px 0 30px;box-shadow:6px 6px 0 var(--paper-2)}
.tool label{display:block;font-weight:650;margin:14px 0 6px}
.tool form>label:first-child{margin-top:0}
.tool input,.tool select{width:100%;max-width:440px;font:500 1.06rem var(--sans);padding:11px 12px;border:1.5px solid #8C949E;border-radius:6px;background:#fff;color:var(--ink)}
.tool input:focus,.tool select:focus{border-color:var(--ink);outline:3px solid var(--hi);outline-offset:0}
.tool .modes{display:flex;flex-wrap:wrap;gap:8px;margin:16px 0 4px}
.tool .modes label{display:flex;align-items:center;gap:8px;font-weight:550;margin:0;padding:8px 14px;border:1px solid var(--rule);border-radius:999px;background:var(--paper);cursor:pointer}
.tool .modes input{width:auto;accent-color:var(--red)}
.res{margin-top:20px;background:#fff;border:1px solid var(--rule);border-radius:6px;padding:6px 16px;font-family:var(--mono);font-size:.95rem}
.res table{font-size:inherit}
.res td{background:transparent!important;padding:9px 0;border-bottom:1px dotted var(--rule)}
.res td:last-child{text-align:right;font-variant-numeric:tabular-nums}
.res .big{font-size:1.4rem;color:var(--ink);box-shadow:0 2px 0 var(--ink),0 5px 0 #fff,0 7px 0 var(--ink)}
.hint{font-size:.88rem;color:var(--muted)}
.res .hint{display:block;padding:10px 0}
/* footer */
.site-foot{background:var(--ink);color:#D5DCE3;padding:56px 0 34px;font-size:.93rem;margin-top:0}
.site-foot a{color:#fff}
.site-foot a:hover{color:var(--hi)}
.foot-grid{display:grid;grid-template-columns:minmax(0,1.4fr) repeat(3,minmax(0,1fr));gap:36px}
.foot-grid h2{font-family:var(--mono);font-size:.74rem;font-weight:500;letter-spacing:.12em;text-transform:uppercase;color:#9FB0C0;margin:6px 0 12px}
.foot-grid ul{list-style:none;padding:0;margin:0}
.foot-grid li{margin:0 0 7px}
.foot-grid li a{text-decoration:none}
.foot-grid li a:hover{text-decoration:underline}
.foot-grid .brand img{width:200px}
.foot-grid p{color:#C3CCD5}
.sister{font-size:.86rem;color:#C3CCD5;border-top:1px solid #33424F;margin:40px 0 0;padding-top:20px}
.legal{font-family:var(--mono);font-size:.76rem;color:#A9B6C2;margin-top:10px}
/* thanks */
.thanks{padding:64px 0}
.thanks .wrap{max-width:720px}
a.dl{display:inline-flex;background:var(--red);color:#fff;font-weight:700;padding:15px 26px;border-radius:8px;text-decoration:none;font-size:1.08rem}
a.dl:hover{background:var(--red-dk);color:#fff}
/* responsive */
@media (max-width:1020px){
.hero .wrap{grid-template-columns:1fr;gap:56px}
.layout{grid-template-columns:1fr;gap:0;padding-top:26px}
.aside{order:-1;margin-bottom:28px}
.aside-in{position:static}
.mini-cta{display:none}
.toc{background:var(--card);border:1px solid var(--rule);border-top:2px solid var(--ink);border-radius:0 0 6px 6px;padding:10px 16px}
.toc summary{padding:4px 0}
.toc summary::after{content:" +";color:var(--red)}
.toc[open] summary::after{content:" \2212"}
.row,.row.flip{grid-template-columns:1fr;gap:22px}
.row.flip .shot{order:0}
.split .wrap,.contact .wrap{grid-template-columns:1fr;gap:40px}
.t-gst,.t-cpp,.t-date,.t-index{grid-column:span 12}
.foot-grid{grid-template-columns:1fr 1fr}
.next-grid{grid-template-columns:1fr}
}
@media (max-width:720px){
body{font-size:1rem}
.wrap{padding:0 18px}
.site-head .wrap{flex-wrap:wrap;gap:0 12px;min-height:0;padding-top:12px}
.brand img{width:170px}
.site-nav{margin:0 -18px;padding:6px 12px 8px;width:calc(100% + 36px);overflow-x:auto;scrollbar-width:none;order:3}
.site-nav a{white-space:nowrap;padding:8px 10px;font-size:.92rem}
.site-nav .btn-sm{display:none}
.head-buy{margin-left:auto}
.hero{padding:40px 0 48px}
.hero::before{left:10px}
.hero-copy{padding-left:6px}
.hero .lede{font-size:1.06rem}
.btn{width:100%;justify-content:center}
.facts-head{display:block}
.ledger{grid-template-columns:1fr}
.ledger div{grid-template-columns:4.2rem 1fr;gap:14px}
.ledger b{font-size:1.35rem}
.sheet{transform:none}
.foot-grid{grid-template-columns:1fr}
.article-head{padding:36px 0 26px}
.cta-box{padding:22px 18px}
.cta-box .btn{margin:0 0 12px}
.faq h3+p,.faq h3~p,.faq h3~ul{padding-left:0}
.t-index .cols{grid-template-columns:1fr}
.receipt{padding:22px 18px}
}
@media (min-width:721px){.head-buy{display:none}}
@media (prefers-reduced-motion:reduce){*{transition:none!important}}
@media print{.site-head,.site-foot,.aside,.next,.cta-box{display:none}body{background:#fff}}
/* v2 refinements */
.site-nav .s{display:none}
.hero .wrap{grid-template-columns:minmax(0,.92fr) minmax(0,1.18fr)}
.hero h1 em{white-space:nowrap}
.zoom{display:block;cursor:zoom-in}
.shot.narrow{max-width:560px}
.t-gst .kicker{color:var(--hi)}
.t-col{grid-column:span 4;display:grid;gap:20px;align-content:start}
.t-col .tile{grid-column:auto}
.t-ye{background:var(--paper-2);border:1px solid var(--rule)}
.t-date h3{margin-top:12px}
.foot-grid ul+h2{margin-top:26px}
@media (max-width:1020px){.hero .wrap{grid-template-columns:1fr}.t-col{grid-column:span 12;grid-template-columns:1fr 1fr}}
@media (max-width:720px){.site-nav .l{display:none}.site-nav .s{display:inline}.site-nav{gap:0;justify-content:space-between}.head-buy{width:auto!important;padding:9px 14px}.hero h1 em{white-space:normal}.t-col{grid-template-columns:1fr}}
.prose>.note{margin-top:18px}
.hero h1{font-size:clamp(2.1rem,4.1vw,3.3rem)}
.hero h1{font-size:clamp(2rem,3.7vw,3.05rem)}
.hero .wrap{grid-template-columns:minmax(0,1fr) minmax(0,1.12fr)}
@media (max-width:1020px){.hero .wrap{grid-template-columns:1fr}}
/* ===================== v3 guide system (2026-10-19) ===================== */
.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}
/* reading type */
.prose{font-size:1.125rem;line-height:1.65;max-width:none}
.prose>p,.prose>ul,.prose>ol,.prose>h2,.prose>h3,.prose>.faq,.prose>.sources{max-width:66ch}
.prose p,.prose ul,.prose ol{margin:0 0 1.15em}
.prose>p:first-of-type{font-size:1.28rem;line-height:1.55;color:var(--ink-2)}
.prose h2{font-size:clamp(1.65rem,2.6vw,2.15rem);margin:2.5em 0 .7em;padding-top:1.1em;border-top:1px solid var(--rule);position:relative}
.prose h2::before{content:"";position:absolute;top:-2px;left:0;width:56px;height:3px;background:var(--red)}
.prose h3{font-size:1.3rem;margin:1.8em 0 .55em}
.prose li{margin-bottom:.5em}
.prose strong{color:var(--ink)}
h2.numbered{display:flex;align-items:baseline;gap:14px}
.h-num{flex:none;display:inline-grid;place-items:center;min-width:1.6em;height:1.6em;padding:0 .3em;border-radius:6px;background:var(--ink);color:var(--paper);font-family:var(--mono);font-weight:500;font-size:.72em;letter-spacing:0;transform:translateY(-.12em)}
/* article head with extras */
.article-head.has-x .wrap{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:28px 56px;align-items:end}
.article-head.has-x .ah-main{min-width:0}
.hx-side{min-width:0}
.hx-below{grid-column:1/-1;min-width:0}
.keyfacts{list-style:none;margin:0;padding:18px 22px 6px;background:var(--card);border:1.5px solid var(--ink);border-radius:var(--r);box-shadow:6px 6px 0 var(--paper-2)}
.keyfacts::before{content:"Key facts";display:block;font-family:var(--mono);font-size:.74rem;letter-spacing:.1em;text-transform:uppercase;color:var(--red);margin-bottom:6px}
.keyfacts li{display:grid;grid-template-columns:6.4rem 1fr;gap:14px;align-items:baseline;padding:11px 0;border-top:1px solid var(--rule);font-size:.97rem;line-height:1.45;color:var(--ink-2)}
.keyfacts b{font-family:var(--mono);font-weight:500;font-size:1.22rem;color:var(--ink);letter-spacing:-.02em;text-align:right}
/* Dec 15 date card + countdown */
.datecard{background:var(--card);border:2px solid var(--red);border-radius:var(--r);padding:18px 22px 18px;box-shadow:6px 6px 0 var(--paper-2);text-align:center;max-width:340px;margin-left:auto}
.dc-day{font-family:var(--mono);font-size:.8rem;letter-spacing:.14em;text-transform:uppercase;color:var(--ink-2);margin:0 0 4px}
.dc-date{display:flex;align-items:center;justify-content:center;gap:14px;margin:0;line-height:1}
.dc-mon,.dc-yr{font-family:var(--mono);font-size:1.05rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink)}
.dc-num{font-family:var(--serif);font-weight:700;font-size:6.4rem;color:var(--red);letter-spacing:-.04em;line-height:.9}
.dc-what{font-family:var(--serif);font-weight:600;font-size:1.12rem;margin:10px 0 0;color:var(--ink)}
.countdown{margin:14px 0 0;padding-top:12px;border-top:1px dashed var(--rule);display:flex;align-items:baseline;justify-content:center;gap:10px;text-align:left}
.countdown b{font-family:var(--mono);font-weight:500;font-size:1.9rem;color:var(--ink);letter-spacing:-.03em}
.countdown span{font-size:.92rem;line-height:1.3;color:var(--ink-2)}
.countdown small{display:block;font-size:.78rem;color:var(--muted)}
.countdown.passed{justify-content:center}
.sumbox{margin:8px 0 0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));background:var(--ink);color:#E6EBEF;border-radius:var(--r);overflow:hidden}
.sumbox div{padding:20px 22px 22px;border-left:1px solid #34445A}
.sumbox div:first-child{border-left:0}
.sumbox dt{font-family:var(--mono);font-size:.76rem;letter-spacing:.1em;text-transform:uppercase;color:var(--hi);margin-bottom:8px}
.sumbox dd{margin:0;font-size:1.02rem;line-height:1.5}
.sumbox strong{color:#fff}
/* callouts */
.callout{position:relative;margin:1.6em 0 1.8em;padding:18px 22px 18px 58px;border-radius:var(--r);border:1px solid var(--rule);background:var(--card);font-size:1.05rem;line-height:1.6;max-width:none}
.callout::before{content:"i";position:absolute;left:18px;top:18px;width:26px;height:26px;border-radius:50%;display:grid;place-items:center;font-family:var(--serif);font-weight:700;font-style:italic;font-size:1rem;color:#fff;background:var(--ink)}
.callout>strong:first-child{display:block;font-family:var(--serif);font-size:1.12rem;font-weight:650;margin-bottom:2px;color:var(--ink)}
.callout.tool>strong:first-child{display:inline;font-family:inherit;font-size:inherit}
.callout.info{background:#F1ECE1;border-color:#DCD1BB}
.callout.tip{background:#E8F0EB;border-color:#BFD3C7}
.callout.tip::before{content:"\2713";font-style:normal;font-family:var(--sans);background:var(--green)}
.callout.warn{background:#FBEDEA;border-color:#E7C2BC;border-left:4px solid var(--red)}
.callout.warn::before{content:"!";font-style:normal;font-family:var(--sans);background:var(--red)}
.callout.tool{background:var(--card);border:1.5px dashed var(--green)}
.callout.tool::before{content:"\2192";font-style:normal;font-family:var(--sans);background:var(--green)}
.callout p:last-child,.callout ul:last-child,.callout ol:last-child{margin-bottom:0}
section.callout.sect{padding-top:20px}
section.callout.sect h2{font-size:1.3rem;margin:0 0 .45em;padding:0;border:0}
section.callout.sect h2::before{display:none}
section.callout.sect p,section.callout.sect ul{max-width:none}
/* decision flow */
.flow{list-style:none;padding:0;margin:1.6em 0 1.4em;max-width:none;counter-reset:none}
.flow>li{margin:0}
.fq{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:0 0;align-items:center}
.fq-box{grid-column:1;background:var(--card);border:2px solid var(--ink);border-radius:var(--r);padding:16px 20px;position:relative}
.fq-box p{margin:0;font-family:var(--serif);font-size:1.22rem;line-height:1.3;font-weight:600}
.fq-n{display:block;font-family:var(--mono);font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--red);margin-bottom:6px}
.f-no{grid-column:2;grid-row:1;margin:0 0 0 46px;position:relative;background:var(--paper-2);border:1px solid var(--rule);border-radius:var(--r);padding:14px 16px;font-size:.98rem;line-height:1.5;color:var(--ink-2)}
.f-no::before{content:"";position:absolute;left:-46px;top:50%;width:40px;border-top:2px dashed var(--muted)}
.f-no::after{content:"";position:absolute;left:-10px;top:calc(50% - 5px);border:5px solid transparent;border-left:7px solid var(--muted)}
.ans{display:inline-block;font-family:var(--mono);font-size:.72rem;letter-spacing:.08em;text-transform:uppercase;padding:2px 8px;border-radius:999px;margin-right:6px;vertical-align:2px}
.f-no .ans{background:var(--muted);color:#fff}
.f-yes{grid-column:1;margin:0;height:58px;display:flex;align-items:center;justify-content:center;position:relative}
.f-yes::before{content:"";position:absolute;top:0;bottom:0;left:50%;border-left:2px solid var(--green)}
.f-yes::after{content:"";position:absolute;bottom:-2px;left:calc(50% - 6px);border:6px solid transparent;border-top:8px solid var(--green);border-bottom:0}
.f-yes .ans{position:relative;background:var(--green);color:#fff;margin:0}
.fr{max-width:calc(53.5% - 0px);background:var(--green);color:#fff;border-radius:var(--r);padding:16px 20px}
.fr .fq-n{color:#CFE4D9}
.fr p{margin:0;font-size:1.05rem;line-height:1.5}
.fr strong{color:#fff;font-family:var(--serif);font-size:1.18rem;display:block;margin-bottom:2px}
/* option cards */
.options{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:1.4em 0 1.8em}
.opt{background:var(--card);border:1px solid var(--rule);border-top:4px solid var(--ink);border-radius:var(--r);padding:18px 18px 16px;font-size:.96rem;line-height:1.5;display:flex;flex-direction:column}
.opt:nth-child(2){border-top-color:var(--green)}
.opt:nth-child(3){border-top-color:var(--red)}
.opt-n{font-family:var(--mono);font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin:0 0 4px!important}
.opt h3{margin:0 0 12px;font-size:1.3rem}
.opt-best{background:var(--paper);border-radius:6px;padding:10px 12px;margin:0 0 14px!important;color:var(--ink);font-weight:550}
.opt-best span{display:block;font-family:var(--mono);font-weight:500;font-size:.68rem;letter-spacing:.1em;text-transform:uppercase;color:var(--green);margin-bottom:2px}
.opt dl{margin:0}
.opt dt{font-family:var(--mono);font-size:.68rem;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-top:10px}
.opt dt:first-child{margin-top:0}
.opt dd{margin:3px 0 0;color:var(--ink-2)}
.options.two{grid-template-columns:repeat(2,minmax(0,1fr))}
/* calculation / receipt card */
.calc-card{position:relative;margin:1.2em 0 2.2em;max-width:520px;background:var(--card);border:1px solid var(--rule);padding:22px 26px 20px;font-family:var(--mono);font-size:.95rem;box-shadow:0 20px 40px -26px rgba(22,33,46,.5)}
.calc-card::after{content:"";position:absolute;left:-1px;right:-1px;bottom:-10px;height:10px;background:linear-gradient(-45deg,transparent 7px,var(--card) 0) 0 0/14px 10px repeat-x,linear-gradient(45deg,transparent 7px,var(--card) 0) 0 0/14px 10px repeat-x}
.cc-head{display:flex;justify-content:space-between;gap:12px;font-size:.74rem;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);border-bottom:1px dashed var(--rule);padding-bottom:10px;margin-bottom:4px}
.cc-head span:first-child{color:var(--red)}
.calc-card dl{margin:0}
.calc-card dl>div{display:flex;justify-content:space-between;align-items:baseline;gap:18px;padding:8px 0;border-bottom:1px dotted var(--rule)}
.calc-card dt{color:var(--ink-2);font-family:var(--sans);font-size:1rem}
.calc-card dd{margin:0;white-space:nowrap;color:var(--ink);font-variant-numeric:tabular-nums;text-align:right}
.calc-card .sub{border-top:1.5px solid var(--ink);border-bottom-style:dotted}
.calc-card .sub dt{font-weight:650;color:var(--ink)}
.calc-card .op dt,.calc-card .op dd{color:var(--muted)}
.calc-card .sum{border-bottom:0;padding-top:14px}
.calc-card .sum dt{font-family:var(--serif);font-weight:650;font-size:1.15rem;color:var(--ink)}
.calc-card .sum dd{font-size:1.4rem;color:var(--red);box-shadow:0 2px 0 var(--ink),0 6px 0 var(--card),0 8px 0 var(--ink);padding-bottom:2px}
.calc-card .after{border-top:1px dashed var(--rule);border-bottom:0}
.calc-card figcaption{font-family:var(--sans);font-size:.95rem;line-height:1.55;color:var(--ink-2);padding:16px 0 0;margin-top:10px;border-top:1px dashed var(--rule)}
.calc-pair{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:1.2em 0 2.2em}
.calc-pair .calc-card{margin:0;max-width:none}
.calc-trio{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:1.2em 0 2.2em}
.calc-trio .calc-card{margin:0;max-width:none;padding:18px 18px 16px}
.calc-trio .calc-card dt{font-size:.92rem}
.formula{font-family:var(--mono);font-size:1.02rem;background:var(--ink);color:#fff;border-radius:var(--r);padding:16px 20px;max-width:none!important}
.formula strong{color:#fff;font-weight:500}
/* payment tiles */
.pay-group{font-family:var(--mono);font-size:.76rem!important;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)!important;margin:1.6em 0 .7em!important;display:flex;align-items:center;gap:12px}
.pay-group::after{content:"";flex:1;border-top:1px solid var(--rule)}
.pay-grid{list-style:none;padding:0!important;margin:0 0 1em!important;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;max-width:none!important}
.pay-grid>li{margin:0}
.pay{background:var(--card);border:1px solid var(--rule);border-radius:var(--r);padding:18px 20px 14px;font-size:.96rem;line-height:1.5}
.pay-grid>li:last-child:nth-child(odd){grid-column:1/-1}
.pay-top{display:flex;align-items:center;gap:12px;margin-bottom:10px}
.pay h3{margin:0;font-size:1.2rem}
.ico{flex:none;width:40px;height:40px;padding:7px;border-radius:9px;background:var(--paper-2);fill:none;stroke:var(--ink);stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.paid{margin:0 0 10px!important;padding:10px 12px;border-radius:6px;background:#E8F0EB;color:var(--ink);font-size:.93rem}
.badge{display:inline-flex;align-items:center;gap:5px;font-family:var(--mono);font-size:.68rem;letter-spacing:.08em;text-transform:uppercase;background:var(--green);color:#fff;padding:3px 9px 3px 7px;border-radius:999px;margin-right:6px;vertical-align:1px}
.badge::before{content:"\2713";font-family:var(--sans);font-weight:700}
.pay ul{list-style:none;padding:0!important;margin:0!important}
.pay ul li{position:relative;padding:6px 0 6px 18px;border-top:1px dashed var(--rule);margin:0;color:var(--ink-2)}
.pay ul li::before{content:"";position:absolute;left:2px;top:15px;width:8px;height:2px;background:var(--red)}
.know{margin:1.6em 0;border-top:2px solid var(--ink);max-width:none}
.know-t{font-family:var(--mono);font-size:.76rem!important;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin:10px 0 0!important}
.know dl{margin:0}
.know dl>div{display:grid;grid-template-columns:12rem 1fr;gap:20px;padding:14px 0;border-bottom:1px solid var(--rule)}
.know dt{font-family:var(--serif);font-weight:650;font-size:1.08rem}
.know dd{margin:0;font-size:1rem;color:var(--ink-2)}
/* stat row */
.stats{list-style:none;padding:0!important;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;max-width:none!important;margin:1em 0 1.4em!important}
.stats li{margin:0;background:var(--card);border:1px solid var(--rule);border-radius:var(--r);padding:18px 18px 16px;font-size:.96rem;line-height:1.5;color:var(--ink-2)}
.stats b{display:block;font-family:var(--mono);font-weight:500;font-size:2rem;color:var(--red);letter-spacing:-.03em;line-height:1.1;margin-bottom:8px}
/* timeline */
.timeline{list-style:none;padding:0!important;margin:1em 0 1.4em!important;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));max-width:none!important;position:relative}
.timeline li{position:relative;padding:26px 16px 0 0;margin:0;border-top:2px solid var(--ink)}
.timeline li::before{content:"";position:absolute;top:-8px;left:0;width:14px;height:14px;border-radius:50%;background:var(--paper);border:2px solid var(--ink)}
.timeline li:first-child::before{background:var(--red);border-color:var(--red)}
.timeline time{display:block;font-family:var(--mono);font-weight:500;font-size:1.05rem;color:var(--ink)}
.timeline span{display:block;font-size:.98rem;color:var(--ink-2);line-height:1.45;margin-top:4px}
.timeline.v{grid-template-columns:1fr;border-left:2px solid var(--ink);margin-left:8px!important}
.timeline.v li{border-top:0;padding:4px 0 18px 26px;display:grid;grid-template-columns:11.5rem 1fr;gap:14px}
.timeline.v li::before{top:8px;left:-9px}
.timeline.v span{margin-top:0}
/* bundles */
.bundles{list-style:none;padding:0!important;display:grid;gap:10px;max-width:none!important}
.bundles li{margin:0;display:flex;justify-content:space-between;align-items:center;gap:18px;background:var(--card);border:1px solid var(--rule);border-radius:var(--r);padding:14px 18px;font-size:1rem;line-height:1.4}
.bundles a{font-weight:600}
.bundles .price{flex:none;font-family:var(--mono);background:var(--paper-2);padding:4px 10px;border-radius:999px;font-size:.92rem}
/* line cards, chips, steps */
.linecards{list-style:none;padding:0!important;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;max-width:none!important}
.linecards li{margin:0;background:var(--card);border:1px solid var(--rule);border-radius:var(--r);padding:16px 18px;font-size:1rem;line-height:1.5;color:var(--ink-2)}
.linecards b{display:block;font-family:var(--mono);font-weight:500;font-size:.76rem;letter-spacing:.1em;text-transform:uppercase;color:var(--red);margin-bottom:4px}
.linecards li.total-old{background:var(--ink);color:#DDE3E9;border-color:var(--ink)}
.linecards li.total-old strong{color:#fff}
.linecards li.total-old b{color:var(--hi)}
.logrow{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));list-style:none;padding:0!important;max-width:560px!important;border:1.5px solid var(--ink);border-radius:6px;overflow:hidden;background:repeating-linear-gradient(to bottom,var(--card) 0 33px,var(--ledger) 33px 34px)}
.logrow li{margin:0;padding:8px 12px 46px;border-left:1px solid var(--rule);font-family:var(--mono);font-size:.8rem;letter-spacing:.06em;text-transform:uppercase;background:var(--ink);color:var(--paper);background-clip:content-box;background:linear-gradient(var(--ink),var(--ink)) 0 0/100% 34px no-repeat}
.logrow li:first-child{border-left:0}
.logrow li strong{color:var(--paper);font-weight:500}
.steps{list-style:none;padding:0!important;counter-reset:s;max-width:66ch}
.steps>li{counter-increment:s;position:relative;padding:4px 0 14px 52px;margin:0 0 6px;border-bottom:1px dashed var(--rule)}
.steps>li::before{content:counter(s);position:absolute;left:0;top:2px;width:34px;height:34px;border-radius:8px;background:var(--ink);color:var(--paper);font-family:var(--mono);font-size:.95rem;display:grid;place-items:center}
.checklist{list-style:none;padding:0!important}
.checklist>li{position:relative;padding:2px 0 10px 38px;margin:0 0 10px;border-bottom:1px dashed var(--rule)}
.checklist>li::before{content:"";position:absolute;left:2px;top:6px;width:20px;height:20px;border:2px solid var(--ink);border-radius:4px;background:var(--card)}
.checklist>li::after{content:"";position:absolute;left:9px;top:9px;width:6px;height:11px;border:solid var(--red);border-width:0 2.5px 2.5px 0;transform:rotate(45deg)}
/* tables v3 */
.table-wrap{margin:1.2em 0 1.8em;border-radius:var(--r);box-shadow:0 14px 30px -24px rgba(22,33,46,.45)}
.prose .table-wrap table{font-size:.98rem;line-height:1.5}
.prose .table-wrap th,.prose .table-wrap td{padding:13px 16px}
.prose .table-wrap td:first-child{font-weight:600;color:var(--ink)}
td.yes{color:var(--green)!important;font-weight:650}
td.yes::after{content:" \2713"}
td.no{color:var(--muted)!important}
.pg-t2125-expense-categories td:first-child{font-family:var(--mono);font-weight:500;color:var(--red)}
.prose figure img{box-shadow:0 14px 30px -22px rgba(22,33,46,.45)}
/* sources/faq polish */
.faq h3{font-size:1.18rem}
.faq p{color:var(--ink-2)}
.sources{max-width:none!important;font-size:.95rem}
.next{background:var(--paper-2)}
/* responsive */
@media (max-width:1020px){
.article-head.has-x .wrap{grid-template-columns:1fr;gap:26px}
.datecard{margin-left:0}
.prose>p,.prose>ul,.prose>ol,.prose>h2,.prose>h3{max-width:none}
}
@media (max-width:820px){
.options,.calc-trio{grid-template-columns:1fr}
.opt{display:block}
.fq{grid-template-columns:1fr}
.f-no{grid-column:1;grid-row:auto;margin:10px 0 0 26px}
.f-no::before{left:-20px;top:-12px;width:0;height:calc(50% + 12px);border-top:0;border-left:2px dashed var(--muted)}
.f-no::after{display:none}
.fr{max-width:none}
.f-yes{justify-content:flex-start;padding-left:22px;height:56px}
.f-yes::before{left:22px}
.f-yes::after{left:16px}
.f-yes .ans{margin-left:14px}
.sumbox{grid-template-columns:1fr}
.sumbox div{border-left:0;border-top:1px solid #34445A;padding:16px 18px}
.sumbox div:first-child{border-top:0}
.stats,.timeline,.calc-pair,.pay-grid,.linecards{grid-template-columns:1fr}
.timeline{border-left:2px solid var(--ink);margin-left:8px!important}
.timeline li{border-top:0;padding:2px 0 16px 24px}
.timeline li::before{top:5px;left:-9px}
.timeline.v li{grid-template-columns:1fr;gap:2px}
.know dl>div{grid-template-columns:1fr;gap:4px}
}
@media (max-width:720px){
.prose{font-size:1.0625rem}
.prose>p:first-of-type{font-size:1.15rem}
.prose h2{font-size:1.6rem;margin-top:2.1em}
.callout{padding:16px 16px 16px 50px;font-size:1rem}
.callout::before{left:14px;top:16px;width:24px;height:24px}
.keyfacts{padding:14px 16px 4px}
.keyfacts li{grid-template-columns:5.2rem 1fr;gap:12px;font-size:.95rem}
.keyfacts b{font-size:1.05rem}
.datecard{max-width:none;display:grid;grid-template-columns:auto 1fr;gap:4px 18px;text-align:left;align-items:center;padding:16px 18px}
.dc-day{grid-column:2;grid-row:1;margin:0;align-self:end}
.dc-date{grid-column:1;grid-row:1/3;flex-direction:column;gap:2px}
.dc-num{font-size:4.6rem}
.dc-mon,.dc-yr{font-size:.85rem}
.dc-what{grid-column:2;grid-row:2;margin:0;align-self:start;font-size:1.05rem}
.countdown{grid-column:1/-1;justify-content:flex-start}
.calc-card{padding:18px 16px 16px}
.calc-card dl>div{gap:12px}
.calc-card dt{font-size:.95rem}
.bundles li{flex-direction:column;align-items:flex-start;gap:8px}
.logrow li{padding:8px 6px 40px;font-size:.66rem;letter-spacing:.02em}
}
@media (max-width:640px){
.table-wrap.stack{border:0;background:none;box-shadow:none;overflow:visible;border-radius:0}
.stack table,.stack tbody,.stack tr,.stack td{display:block;width:100%}
.stack thead{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.stack tr{background:var(--card);border:1px solid var(--rule);border-left:3px solid var(--ink);border-radius:8px;margin:0 0 12px;padding:6px 0}
.stack td,.stack tr:nth-child(even) td{background:transparent!important;border:0;padding:6px 16px;font-size:1rem}
.stack td::before{content:attr(data-label);display:block;font-family:var(--mono);font-weight:500;font-size:.68rem;letter-spacing:.09em;text-transform:uppercase;color:var(--muted);margin-bottom:1px}
.stack td[data-label=""]::before{display:none}
.stack td:first-child{font-family:var(--serif);font-size:1.12rem;font-weight:650;border-bottom:1px dashed var(--rule);padding-bottom:10px;margin-bottom:4px}
.stack td.empty{display:none}
.stack td.yes,.stack td.no{display:flex;justify-content:space-between;gap:12px;align-items:baseline}
.stack td.yes::before,.stack td.no::before{margin:0}
.stack.cols-2 td:not(:first-child){text-align:right;overflow:hidden}
.stack.cols-2 td:not(:first-child)::before{float:left;margin:3px 16px 0 0}
.stack.cols-2 td:first-child{font-family:var(--sans);font-size:1rem;border-bottom:0;padding-bottom:2px;margin:0}
.stack.cols-2 td:first-child::before{display:none}
.stack.cols-2 tr{padding:8px 0}
.pg-t2125-expense-categories .stack td:first-child{font-family:var(--mono);font-size:.95rem;border-bottom:0;padding-bottom:0;margin:0}
}
/* v3 review pass 1 */
.layout{grid-template-columns:minmax(0,1fr) 300px;gap:72px}
.prose>p,.prose>ul,.prose>ol,.prose>h2,.prose>h3,.prose>.faq,.prose>.sources{max-width:none}
.fq{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
.fr{max-width:50%}
.faq{border-top:2px solid var(--ink)}
.faq h2,.sources h2{border-top:0;padding-top:0}
.faq h2::before,.sources h2::before{display:none}
.prose .sources h2{font-size:1rem;margin:4px 0 .8em}
.prose .faq h2{margin-top:.8em}
.stats li{font-size:1rem}
.opt{font-size:1rem}
@media (max-width:1020px){.layout{grid-template-columns:1fr;gap:0}}
@media (max-width:820px){.fr{max-width:none}}
@media (max-width:820px){
.fq{grid-template-columns:1fr}
.f-no{grid-column:1;grid-row:auto;margin:0 0 0 28px;border-top-left-radius:0}
.f-no::before{left:-20px;top:0;height:50%;width:16px;border:0;border-left:2px dashed var(--muted);border-bottom:2px dashed var(--muted)}
.f-no::after{display:block;left:-8px;top:calc(50% - 4px)}
.fq-box{border-bottom-left-radius:0}
.f-yes{height:52px}
}
.prose .flow{padding:0}
@media (max-width:720px){
.callout{padding:16px 16px 16px 16px}
.callout::before{left:16px;top:16px}
.callout>strong:first-child{padding-left:36px;min-height:26px}
.callout.tool{padding-left:52px}
.callout.tool>strong:first-child{padding-left:0}
section.callout.sect h2{padding-left:36px;min-height:26px}
}
.linecards li.total{background:var(--ink);color:#DDE3E9;border-color:var(--ink)}
.linecards li.total strong{color:#fff}
.linecards li.total b{color:var(--hi)}
.linecards.three{grid-template-columns:repeat(3,minmax(0,1fr))}
.timeline.four{grid-template-columns:repeat(4,minmax(0,1fr))}
.cc-title{font-family:var(--mono);font-size:1.5rem!important;color:var(--ink);margin:6px 0 4px!important;letter-spacing:-.02em}
.calc-card dt small{display:block;font-family:var(--mono);font-size:.78rem;color:var(--muted);margin-top:2px}
.opt-sit{font-family:var(--serif);font-size:1.12rem;line-height:1.35;font-weight:600;color:var(--ink);margin:0 0 12px!important}
.prose .options{padding:0;list-style:none}
.options>li{margin:0}
.fields{display:flex;flex-wrap:wrap;gap:0;margin:.4em 0 1.4em;padding:0;list-style:none;border:1.5px solid var(--ink);border-radius:6px;overflow:hidden;max-width:none!important;background:var(--ink)}
.fields li{margin:0;flex:1 1 auto;padding:8px 12px;font-family:var(--mono);font-size:.74rem;letter-spacing:.06em;text-transform:uppercase;color:var(--paper);border-right:1px solid #3b4a5c;white-space:nowrap}
.fields li:last-child{border-right:0}
.tick2{columns:2;column-gap:32px;list-style:none;padding:0!important}
.tick2 li{break-inside:avoid;position:relative;padding:4px 0 4px 30px}
.tick2 li::before{content:"\2713";position:absolute;left:4px;top:4px;color:var(--green);font-weight:700}
@media (max-width:820px){.linecards.three,.timeline.four{grid-template-columns:1fr}.timeline.four li{padding:2px 0 16px 24px}}
@media (max-width:640px){.tick2{columns:1}.fields li{flex:1 1 33%;border-bottom:1px solid #3b4a5c}}
@media (max-width:640px){.stack th{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);padding:0}}
/* v3 review pass 2 */
.logrow{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));background:var(--card)!important;padding:0 0 0!important}
.logrow li{background:var(--ink)!important;color:var(--paper);padding:10px 12px!important;font-size:.76rem;line-height:1.35;border-left:1px solid #3b4a5c;border-bottom:0}
.logrow::after{content:"";grid-column:1/-1;height:70px;background:repeating-linear-gradient(to bottom,transparent 0 22px,var(--ledger) 22px 23px),linear-gradient(90deg,transparent calc(25% - 1px),var(--rule) calc(25% - 1px) 25%,transparent 25% calc(50% - 1px),var(--rule) calc(50% - 1px) 50%,transparent 50% calc(75% - 1px),var(--rule) calc(75% - 1px) 75%,transparent 75%)}
.pg-year-end-checklist-self-employed-2026 .checklist>li::after{display:none}
.options.two{position:relative}
@media (max-width:720px){.logrow li{font-size:.66rem;padding:8px 6px!important;letter-spacing:.03em}}
@media (max-width:720px){
.callout{padding-left:52px}
.callout.titled{padding-left:16px}
}
@media (max-width:640px){
.stack td.yes::after{content:none}
.stack td.yes,.stack td.no{display:block;text-align:right;overflow:hidden}
.stack td.yes::before,.stack td.no::before{float:left;margin:3px 16px 0 0}
.stack.kv td:not(:first-child){text-align:right;overflow:hidden;padding-top:7px;padding-bottom:7px;border-top:1px dotted var(--rule)}
.stack.kv td:nth-child(2){border-top:0}
.stack.kv td:not(:first-child)::before{float:left;margin:3px 16px 0 0}
.pg-t2125-expense-categories .stack td:first-child::before{display:inline;content:"Line ";font-size:.95rem;letter-spacing:0;text-transform:none;color:var(--red);font-family:var(--mono)}
.pg-t2125-expense-categories .stack td:nth-child(2){font-family:var(--serif);font-size:1.1rem;font-weight:650;color:var(--ink)}
.pg-t2125-expense-categories .stack td:nth-child(2)::before{display:none}
}
@media (max-width:640px){
.pg-t2125-expense-categories .stack tr{display:grid;grid-template-columns:auto 1fr;gap:2px 12px;padding:11px 16px;margin-bottom:8px;align-items:baseline}
.pg-t2125-expense-categories .stack td{padding:0!important;margin:0!important;border:0!important;width:auto}
.pg-t2125-expense-categories .stack td:nth-child(3){grid-column:1/-1;font-size:.95rem;color:var(--ink-2);padding-top:4px!important}
.pg-t2125-expense-categories .stack td:nth-child(3)::before{display:inline;content:"Note: ";font-family:var(--sans);font-size:inherit;letter-spacing:0;text-transform:none;font-weight:650;color:var(--ink)}
}
.res td.hint{display:table-cell;padding:9px 0;font-size:.86rem}
@media (max-width:720px){.res{font-size:.86rem;padding:4px 12px}}
@media (max-width:820px){.options.two{grid-template-columns:1fr}}
/* ===================== v4 guide system (2026-10-19, second design pass) =====================
   Accent: cobalt #2447C8 (7.47:1 with white, 6.64:1 on paper, 7.35:1 on card). Hero band #1F3FAE (white 8.82:1, marigold 6.01:1, #C9D5FF 6.07:1).
   Section colours rotate cobalt / ledger green / red pencil / amber #8A5300 (white on amber 6.33:1, amber on paper 5.62:1). */
:root{--cobalt:#2447C8;--cobalt-dk:#1A3596;--band:#1F3FAE;--cobalt-tint:#E7ECFB;--cobalt-lt:#C9D5FF;--amber:#8A5300;--amber-tint:#FBF0D3;--green-tint:#E3EFE8;--red-tint:#FBEAE7}
.sc-cobalt,.tc-cobalt{--sc:var(--cobalt);--st:var(--cobalt-tint)}
.sc-green,.tc-green{--sc:var(--green);--st:var(--green-tint)}
.sc-red,.tc-red{--sc:var(--red);--st:var(--red-tint)}
.sc-amber,.tc-amber{--sc:var(--amber);--st:var(--amber-tint)}
.tc-ink{--sc:var(--ink)}
a{color:var(--cobalt)}
.prose a{color:var(--cobalt)}
.prose a:hover{color:var(--red)}
:focus-visible{outline-color:var(--cobalt)}
/* ---- hero band ---- */
.article-head.band{position:relative;overflow:hidden;background:var(--band);color:#fff;border-bottom:0;padding:58px 0 0;
  background-image:repeating-linear-gradient(to bottom,transparent 0 31px,rgba(255,255,255,.07) 31px 32px),radial-gradient(1200px 500px at 85% 0,rgba(255,255,255,.12),transparent 60%)}
.article-head.band::before{content:"";position:absolute;top:0;bottom:0;left:max(14px,calc(50% - 566px));width:2px;background:rgba(243,210,122,.55)}
.article-head.band .wrap{position:relative;display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,1fr);gap:24px 56px;align-items:center}
.article-head.band .ah-main{min-width:0;padding-bottom:8px}
.article-head.band .ah-side{min-width:0}
.article-head.band h1{background:none;display:block;color:#fff;font-size:clamp(2.2rem,4.3vw,3.5rem);line-height:1.06;max-width:15em;margin-bottom:0}
.article-head.band .crumbs,.article-head.band .crumbs a{color:var(--cobalt-lt)}
.article-head.band .kicker{color:var(--hi);margin-bottom:12px}
.article-head.band .meta{color:var(--cobalt-lt)}
.article-head.band .meta span{background:none}
.article-head.band .meta span+span::before{content:"";display:inline-block;width:4px;height:4px;border-radius:50%;background:var(--hi);margin:0 14px 2px 0;vertical-align:middle}
.ah-art{line-height:0}
.ah-art .art{width:100%;height:auto;display:block;max-height:440px}
.ah-art.spot{margin-top:28px;max-width:360px}
.ah-art.spot .art{max-height:230px;width:auto;max-width:100%}
.hk-art .wrap,.hk-facts .wrap{padding-bottom:56px}
.hk-facts .wrap{align-items:start}
.hk-facts .keyfacts{background:var(--card);color:var(--ink);border:0;box-shadow:0 24px 50px -24px rgba(6,16,58,.6);padding:20px 24px 8px}
.hk-facts .keyfacts::before{color:var(--cobalt)}
.hk-facts .keyfacts b{color:var(--cobalt)}
/* date strip (Dec 15 / year-end) */
.hx-date{margin-top:30px}
.hx-date .datecard{max-width:520px;margin:0;display:grid;grid-template-columns:auto 1fr;grid-template-rows:auto auto;gap:0 24px;text-align:left;align-items:center;padding:16px 22px 16px 20px;border:0;border-left:8px solid var(--red);border-radius:12px;box-shadow:0 24px 50px -24px rgba(6,16,58,.7)}
.hx-date .dc-day{grid-column:1;grid-row:1;margin:0;align-self:end;font-size:.74rem}
.hx-date .dc-date{grid-column:1;grid-row:2;flex-direction:row;gap:10px;align-items:center}
.hx-date .dc-num{font-size:4.4rem}
.hx-date .dc-mon,.hx-date .dc-yr{font-size:.9rem}
.hx-date .dc-what{grid-column:2;grid-row:1;margin:0;align-self:end;font-size:1.14rem;border-left:1px dashed var(--rule);padding-left:22px;padding-bottom:4px}
.hx-date .countdown{grid-column:2;grid-row:2;margin:0;padding:6px 0 0 22px;border-top:0;border-left:1px dashed var(--rule);justify-content:flex-start;align-self:stretch;align-items:center}
.hx-date .countdown b{font-size:2.1rem;color:var(--cobalt)}
/* summary below the hero: three cards that sit on the band's lower edge */
.article-head.band .hx-below{grid-column:1/-1;position:relative;margin-top:26px;padding-bottom:0}
.article-head.band .hx-below::after{content:"";position:absolute;left:-100vw;right:-100vw;bottom:0;height:56px;background:var(--paper);z-index:0}
.article-head.band .sumbox{position:relative;z-index:1;background:none;border-radius:0;overflow:visible;gap:18px;margin:0}
.article-head.band .sumbox div{background:var(--card);color:var(--ink-2);border:0;border-top:5px solid var(--sc,var(--cobalt));border-radius:12px;padding:22px 24px 22px;box-shadow:0 20px 40px -24px rgba(6,16,58,.55)}
.article-head.band .sumbox div:nth-child(1){--sc:var(--cobalt)}
.article-head.band .sumbox div:nth-child(2){--sc:var(--green)}
.article-head.band .sumbox div:nth-child(3){--sc:var(--red)}
.article-head.band .sumbox dt{color:var(--sc);display:flex;align-items:center;gap:10px;font-size:.8rem}
.article-head.band .sumbox dt::before{content:"";flex:none;width:30px;height:30px;border-radius:8px;background:var(--sc) var(--ic) center/18px no-repeat}
.article-head.band .sumbox div:nth-child(1) dt{--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round'%3E%3Ccircle cx='12' cy='8' r='4'/%3E%3Cpath d='M4 21a8 8 0 0 1 16 0'/%3E%3C/svg%3E")}
.article-head.band .sumbox div:nth-child(2) dt{--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round'%3E%3Crect x='5' y='3' width='14' height='18' rx='2'/%3E%3Cpath d='M8 7h8M8 11h1.5M12 11h1.5M8 15h1.5M12 15h1.5M16 11v4'/%3E%3C/svg%3E")}
.article-head.band .sumbox div:nth-child(3) dt{--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round'%3E%3Ccircle cx='12' cy='13' r='8'/%3E%3Cpath d='M12 9v4l2.5 2.5M9 2h6'/%3E%3C/svg%3E")}
.article-head.band .sumbox dd{font-size:1.04rem;line-height:1.55}
.article-head.band .sumbox strong{color:var(--ink)}
.hk-date .wrap{padding-bottom:0}
.hk-date:not(:has(.hx-below)) .wrap{padding-bottom:56px}
/* ---- layout & reading rhythm ---- */
.layout{padding-top:64px;gap:80px}
.prose{font-size:1.15rem;line-height:1.7}
.prose>p:first-of-type{font-size:1.32rem;line-height:1.55}
.prose p,.prose ul,.prose ol{margin-bottom:1.25em}
/* colour-coded sections */
.sec{position:relative;margin-top:5.2rem;padding-top:3rem;border-top:1px solid var(--rule)}
.sec::before{content:"";position:absolute;top:-1px;left:0;width:120px;height:4px;background:var(--sc);border-radius:0 0 3px 3px}
.prose .sec>h2.sec-h,.prose h2.sec-h{display:flex;align-items:center;gap:20px;font-size:clamp(2rem,3.3vw,2.65rem);line-height:1.08;margin:0 0 .8em;padding:0;border:0;letter-spacing:-.025em}
.prose h2.sec-h::before{display:none}
.prose .sec h2.sec-h{color:var(--ink)}
.prose .sec .h-num,.prose .h-ico{flex:none;display:inline-grid;place-items:center;width:64px;height:64px;min-width:0;padding:0;border-radius:16px;background:var(--sc,var(--ink));color:#fff;font-family:var(--serif);font-weight:700;font-size:2.1rem;letter-spacing:-.02em;transform:none;box-shadow:0 10px 22px -12px var(--sc,var(--ink))}
.prose .h-ico svg{width:32px;height:32px;fill:none;stroke:#fff;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.sec li::marker{color:var(--sc)}
.sec h3{color:var(--ink)}
.sec .callout.info{background:var(--st);border-color:transparent;border-left:4px solid var(--sc)}
.sec .callout.info::before{background:var(--sc)}
.sec>p:first-of-type{}
/* pull-quote */
.prose p.pull{position:relative;margin:2.2em 0 2.2em;padding:6px 0 6px 34px;border-left:6px solid var(--sc,var(--cobalt));font-family:var(--serif);font-style:italic;font-weight:500;font-size:clamp(1.45rem,2.3vw,1.8rem);line-height:1.32;color:var(--ink);letter-spacing:-.01em;max-width:30em}
.prose p.pull::before{content:"\201C";position:absolute;left:30px;top:-.58em;font-size:3.6em;line-height:1;color:var(--sc,var(--cobalt));opacity:.22;font-style:normal}
/* stat callout (big figure + sentence) */
.statline{display:grid;grid-template-columns:auto 1fr;gap:6px 26px;align-items:center;margin:2em 0;padding:22px 26px;border-radius:14px;background:var(--st,var(--cobalt-tint));max-width:none!important}
.statline b{font-family:var(--serif);font-weight:750;font-size:clamp(2.6rem,5vw,3.6rem);line-height:1;color:var(--sc,var(--cobalt));letter-spacing:-.03em}
.statline span{font-size:1.06rem;line-height:1.5;color:var(--ink-2)}
.statline span strong{display:block;font-family:var(--serif);font-size:1.2rem;color:var(--ink);margin-bottom:2px}
/* icon row */
.iconrow{list-style:none;padding:0!important;margin:1.8em 0 2em!important;display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:14px;max-width:none!important}
.iconrow li{margin:0;display:flex;flex-direction:column;gap:10px;padding:18px 18px 16px;background:var(--card);border:1px solid var(--rule);border-radius:12px;font-size:1rem;line-height:1.45;color:var(--ink-2)}
.iconrow li strong{color:var(--ink)}
.iconrow .ii{width:44px;height:44px;border-radius:12px;background:var(--st,var(--cobalt-tint));display:grid;place-items:center}
.iconrow .ii svg{width:24px;height:24px;fill:none;stroke:var(--sc,var(--cobalt));stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
/* year chart */
.yearchart{margin:2.4em 0 1em;padding:22px 26px 18px;background:var(--card);border:1px solid var(--rule);border-radius:16px;box-shadow:0 18px 40px -30px rgba(22,33,46,.5)}
.yc-svg{display:block;width:100%;height:auto}
.yc-sm{display:none}
.yc-base{stroke:var(--rule);stroke-width:4;stroke-linecap:round}
.yc-run{stroke:var(--cobalt);stroke-width:4;stroke-linecap:round}
.yc-tick{stroke:#C9BFA9;stroke-width:1.5}
.yc-mon{font-family:var(--mono);font-size:12px;fill:var(--muted);text-anchor:middle;letter-spacing:.08em}
.yc-stem{stroke:var(--cobalt);stroke-width:2;stroke-dasharray:3 4}
.yc-stem.last{stroke:var(--red);stroke-dasharray:none;stroke-width:2.5}
.yc-dot{fill:var(--card);stroke:var(--cobalt);stroke-width:3.5}
.yc-dot.last{fill:var(--red);stroke:var(--red-tint);stroke-width:5}
.yc-nth{font-family:var(--mono);font-size:11px;fill:var(--muted);letter-spacing:.1em;text-transform:uppercase}
.yc-nth.last{fill:var(--red)}
.yc-lab{font-family:var(--serif);font-size:21px;font-weight:700;fill:var(--ink)}
.yc-lab.last{fill:var(--red);font-size:24px}
.yearchart figcaption{font-family:var(--sans);font-size:1rem;color:var(--ink-2);padding:14px 0 0;margin-top:6px;border-top:1px dashed var(--rule)}
/* FAQ accordion */
.faq{border-top:1px solid var(--rule);margin-top:5.2rem;padding-top:3rem;position:relative}
.faq::before{content:"";position:absolute;top:-1px;left:0;width:120px;height:4px;background:var(--ink)}
.faq .h-ico{background:var(--ink)}
.qa-list{display:grid;gap:12px}
.qa{background:var(--card);border:1px solid var(--rule);border-radius:14px;transition:box-shadow .15s}
.qa[open]{box-shadow:0 18px 36px -28px rgba(22,33,46,.55);border-color:#CDBFA4}
.qa summary{list-style:none;display:grid;grid-template-columns:auto 1fr auto;gap:16px;align-items:center;padding:18px 20px;cursor:pointer;border-radius:14px}
.qa summary::-webkit-details-marker{display:none}
.qa summary:hover h3{color:var(--cobalt)}
.qa summary:focus-visible{outline:3px solid var(--cobalt);outline-offset:2px}
.prose .qa h3{margin:0;padding:0;border:0;font-size:1.2rem;line-height:1.3}
.prose .qa h3::before{display:none}
.qa-i{width:38px;height:38px;border-radius:50%;background:var(--cobalt-tint);display:grid;place-items:center}
.qa-i svg,.qa-c svg{width:22px;height:22px;fill:none;stroke:var(--cobalt);stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.qa-c{width:34px;height:34px;border-radius:50%;border:1px solid var(--rule);display:grid;place-items:center;transition:transform .2s}
.qa[open] .qa-c{transform:rotate(180deg);background:var(--cobalt);border-color:var(--cobalt)}
.qa[open] .qa-c svg{stroke:#fff}
.qa-a{padding:0 24px 8px 74px}
.qa-a p{color:var(--ink-2)}
/* sources */
.sources{margin-top:3.2rem;padding:26px 28px 14px;border-radius:16px;background:var(--paper-2)}
.prose .sources h2.sec-h{font-family:var(--mono);font-size:.95rem!important;font-weight:500;letter-spacing:.1em;text-transform:uppercase;gap:14px;margin:0 0 1em}
.prose .sources .h-ico{width:40px;height:40px;border-radius:10px;background:var(--ink);box-shadow:none}
.prose .sources .h-ico svg{width:22px;height:22px}
.sources ul{columns:2;column-gap:36px}
.sources li{break-inside:avoid}
/* TOC colour coding */
.toc li a::before{color:var(--sc,var(--red))}
.toc li{position:relative}
.toc li::after{content:"";position:absolute;left:-14px;top:50%;width:6px;height:6px;margin-top:-3px;border-radius:50%;background:var(--sc,var(--ink));opacity:0;transition:opacity .15s}
.toc li:hover::after{opacity:1}
/* bundles as cards */
.bundles li{display:grid;grid-template-columns:auto 1fr auto;gap:18px;align-items:center;padding:16px 20px;border-radius:14px}
.b-ico{width:48px;height:48px;border-radius:12px;background:var(--st,var(--cobalt-tint));display:grid;place-items:center}
.b-ico svg{width:26px;height:26px;fill:none;stroke:var(--sc,var(--cobalt));stroke-width:1.9;stroke-linecap:round;stroke-linejoin:round}
.bundles .price{background:var(--sc,var(--ink));color:#fff}
/* components pick up section colour */
.sec .stats b{color:var(--sc)}
.sec .stats li{border-top:4px solid var(--sc)}
.sec .timeline li{border-top-color:var(--sc)}
.sec .timeline li:first-child::before{background:var(--sc);border-color:var(--sc)}
.sec .steps>li::before{background:var(--sc)}
.sec .checklist>li::after{border-color:var(--sc)}
.sec .linecards b{color:var(--sc)}
.sec .opt-best span{color:var(--sc)}
.sec .pay-group{color:var(--sc)!important}
.sec .ico{background:var(--st);stroke:var(--sc)}
.sec .fq-n{color:var(--sc)}
.sec .table-wrap th{background:var(--sc)}
.sec .calc-card .cc-head span:first-child{color:var(--sc)}
.timeline time{font-family:var(--serif);font-weight:700;font-size:1.3rem}
.cta-box{border-color:var(--ink);box-shadow:8px 8px 0 var(--cobalt-tint)}
.cta-box::before{color:var(--cobalt);background:var(--paper)}
.next{background:var(--paper-2)}
.next a:first-child{background:var(--band);border-color:var(--band)}
/* calculators keep their tool card but sit under the band */
.hk-art .ah-art .art{max-height:330px;margin-left:auto}
@media (max-width:1020px){
.article-head.band .wrap{grid-template-columns:1fr;gap:26px}
.ah-art .art{max-height:340px;max-width:520px;margin:0 auto}
.hk-art .ah-art .art{max-height:260px;margin:0}
.hk-art .ah-side{order:0}
.layout{gap:0;padding-top:34px}
.sources ul{columns:1}
}
@media (max-width:820px){
.article-head.band .sumbox{grid-template-columns:1fr;gap:12px}
.article-head.band .sumbox div{border-top:0;border-left:5px solid var(--sc);padding:16px 18px}
.article-head.band .sumbox div:first-child{border-top:0}
}
@media (max-width:720px){
.article-head.band{padding-top:34px}
.article-head.band h1{font-size:2.15rem}
.hx-date{margin-top:22px}
.hx-date .datecard{grid-template-columns:auto 1fr;gap:0 16px;padding:14px 16px;border-left-width:6px}
.hx-date .dc-num{font-size:3.4rem}
.hx-date .dc-date{gap:6px}
.hx-date .dc-mon,.hx-date .dc-yr{font-size:.72rem}
.hx-date .dc-what{font-size:1rem;padding-left:14px}
.hx-date .countdown{padding-left:14px}
.hx-date .countdown b{font-size:1.6rem}
.hx-date .countdown span{font-size:.84rem}
.ah-art .art{max-height:300px}
.ah-art.spot{margin-top:22px;max-width:220px}
.ah-art.spot .art{max-height:150px}
.hk-art .wrap,.hk-facts .wrap{padding-bottom:40px}
.article-head.band .hx-below::after{height:40px}
.prose{font-size:1.08rem}
.prose>p:first-of-type{font-size:1.18rem}
.sec{margin-top:3.6rem;padding-top:2.2rem}
.prose .sec>h2.sec-h,.prose h2.sec-h{font-size:1.75rem;gap:14px}
.prose .sec .h-num,.prose .h-ico{width:48px;height:48px;border-radius:12px;font-size:1.55rem}
.prose .h-ico svg{width:26px;height:26px}
.prose p.pull{padding-left:20px;font-size:1.32rem;border-left-width:5px}
.prose p.pull::before{left:16px}
.yearchart{padding:16px 12px 14px;margin-left:-4px;margin-right:-4px}
.yc-lg{display:none}.yc-sm{display:block}
.yc-mon{font-size:12px}
.yc-lab{font-size:15px}.yc-lab.last{font-size:16px}
.yc-nth{font-size:10px}
.qa summary{gap:12px;padding:16px 14px;grid-template-columns:auto 1fr auto}
.qa-i{width:32px;height:32px}.qa-i svg{width:18px;height:18px}
.qa-c{width:30px;height:30px}
.prose .qa h3{font-size:1.06rem}
.qa-a{padding:0 16px 6px 16px}
.statline{grid-template-columns:1fr;padding:18px 18px}
.bundles li{grid-template-columns:auto 1fr;gap:6px 14px;align-items:start}
.bundles .price{grid-column:2;justify-self:start}
.b-ico{width:40px;height:40px;grid-row:1/3}
.sources{padding:20px 18px 8px}
}
/* v4 review pass 2 */
.prose a.btn,.prose a.btn:hover,.cta-box a.btn{color:#fff}
.sec .fr .fq-n{color:#CFE4D9}
.prose p.pull{border-left:0;border-top:3px solid var(--sc,var(--cobalt));border-bottom:1px solid var(--rule);padding:30px 0 26px 78px;margin:2.6em 0;max-width:none}
.prose p.pull::before{left:0;top:22px;font-size:5.6rem;line-height:.8;opacity:1;font-family:var(--serif);font-weight:800}
/* timeline as dated cards */
.sec .timeline{gap:14px;border:0}
.sec .timeline li{border:1px solid var(--rule);border-top:4px solid var(--sc);border-radius:12px;background:var(--card);padding:18px 18px 16px}
.sec .timeline li::before{display:none}
.sec .timeline li:first-child{background:var(--sc);border-color:var(--sc)}
.sec .timeline li:first-child time,.sec .timeline li:first-child span{color:#fff}
.sec .timeline li+li{position:relative}
.sec .timeline time{font-size:1.35rem}
.sec .timeline.v li{display:grid;border-top-width:1px;border-left:4px solid var(--sc)}
/* "before and after you pay" panel */
.know{border-top:0;background:var(--st,var(--cobalt-tint));border-radius:16px;padding:8px 26px 10px;margin:2em 0}
.know-t{color:var(--sc,var(--ink))!important;margin:16px 0 4px!important}
.know dl>div{grid-template-columns:auto 12rem 1fr;align-items:start}
.know dl>div:last-child{border-bottom:0}
.know dl>div::before{content:"";width:40px;height:40px;border-radius:10px;background:var(--sc,var(--ink)) var(--ic) center/20px no-repeat}
.know dl>div:nth-child(1){--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M6 3h9l4 4v14H6zM14 3v5h5M9 12h7M9 16h7'/%3E%3C/svg%3E")}
.know dl>div:nth-child(2){--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'%3E%3Ccircle cx='12' cy='12' r='9'/%3E%3Cpath d='m8 12.4 2.8 2.8 5.6-5.8'/%3E%3C/svg%3E")}
.know dl>div:nth-child(3){--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M12 3 2 20h20zM12 10v4M12 17h.01'/%3E%3C/svg%3E")}
.b-ico svg{width:30px;height:30px}
@media (max-width:820px){.know dl>div{grid-template-columns:auto 1fr;gap:4px 14px}.know dl>div::before{grid-row:1/3}.sec .timeline li{padding:14px 16px}}
@media (max-width:720px){
.article-head.band .meta span+span::before{display:none}
.article-head.band .meta{gap:4px 16px}
.prose p.pull{padding:24px 0 20px 52px}
.prose p.pull::before{font-size:4.2rem;top:20px}
.know{padding:6px 16px 8px}
.ah-art .art{max-height:270px}
}
/* v4 review pass 3: rollout components */
.prose h2.sec-h[data-long]{font-size:clamp(1.7rem,2.6vw,2.1rem)}
.iconrow.two{grid-template-columns:repeat(2,minmax(0,1fr))}
.iconrow li>span:not(.ii){display:block}
.yesno{list-style:none;padding:0!important;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;max-width:none!important}
.yesno li{margin:0;padding:18px 20px;border-radius:12px;background:var(--card);border:1px solid var(--rule);border-top:5px solid var(--green);font-size:1.02rem;line-height:1.5;color:var(--ink-2)}
.yesno li.n{border-top-color:var(--muted)}
.yn{display:inline-block;font-family:var(--mono);font-size:.72rem;letter-spacing:.08em;text-transform:uppercase;padding:3px 10px;border-radius:999px;background:var(--green);color:#fff;margin:0 0 10px;vertical-align:1px}
.yesno li.n .yn{background:var(--muted)}
.yesno li .yn{display:table}
.trips .opt:first-child{border-top-color:var(--green)}
.trips .opt:last-child{border-top-color:var(--muted)}
.sec .stats b{font-family:var(--serif);font-weight:750;font-size:2.5rem;letter-spacing:-.02em}
.prose .statline b{font-family:var(--serif)}
.ah-art.spot{max-width:400px}
.ah-art.spot .art{max-height:260px}
.pg-year-end-checklist-self-employed-2026 .article-head.band .sumbox div dt{--ic:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.2' stroke-linecap='round'%3E%3Crect x='3' y='5' width='18' height='16' rx='2'/%3E%3Cpath d='M3 10h18M8 3v4M16 3v4'/%3E%3C/svg%3E")}
.options .opt-sit:last-child{margin-bottom:0!important}
@media (max-width:820px){.iconrow.two,.yesno{grid-template-columns:1fr}}
@media (max-width:720px){.hk-art .ah-art .art{max-height:150px;width:auto}.hk-art .wrap{padding-bottom:34px}.ah-art.spot{max-width:240px}.ah-art.spot .art{max-height:150px}}

/* ===================== answer pages (2026-10-19) =====================
   Short-answer card on the hero band's lower edge; verdict colour per page (green / red / amber). Split bar for straddling payments.
   Contrast: ink on card 16.0:1; verdict text --sc on its tint (green 6.71:1, red 5.61:1, amber 5.58:1); white on green 7.92:1; #E3EFE8 on green 6.71:1. */
.hk-facts:has(.hx-below) .wrap{padding-bottom:0}
.answer{position:relative;z-index:1;display:grid;grid-template-columns:minmax(0,15.5rem) minmax(0,1fr);background:var(--card);color:var(--ink);border-radius:14px;overflow:hidden;box-shadow:0 24px 50px -24px rgba(6,16,58,.62)}
.answer.v-green{--sc:var(--green);--st:var(--green-tint)}
.answer.v-red{--sc:var(--red);--st:var(--red-tint)}
.answer.v-amber{--sc:var(--amber);--st:var(--amber-tint)}
.answer .ans-l{background:var(--st);border-left:8px solid var(--sc);padding:24px 24px 22px;display:flex;flex-direction:column;justify-content:center}
.answer .ans-k{font-family:var(--mono);font-size:.76rem;letter-spacing:.12em;text-transform:uppercase;color:var(--sc);display:flex;align-items:center;gap:8px;margin-bottom:8px}
.answer .ans-k::before{content:"";width:22px;height:22px;border-radius:6px;flex:none;background:var(--sc) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='m6 12.5 4 4 8-9'/%3E%3C/svg%3E") center/15px no-repeat}
.answer .ans-v{font-family:var(--serif);font-weight:750;font-size:clamp(1.6rem,2.6vw,2.1rem);line-height:1.08;letter-spacing:-.02em;color:var(--ink);margin:0}
.answer .ans-r{padding:24px 30px 24px 30px;align-self:center}
.answer .ans-r p{margin:0;font-size:1.14rem;line-height:1.6;color:var(--ink-2);max-width:68ch}
.answer .ans-r strong{color:var(--ink)}
.splitbar{list-style:none;padding:0!important;margin:1.2em 0 1em!important;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:6px;max-width:none!important}
.splitbar li{margin:0;padding:14px 16px 14px;border-radius:8px;background:var(--paper-2);color:var(--ink-2);font-size:.98rem;line-height:1.4}
.splitbar li b{display:block;font-family:var(--serif);font-weight:650;font-size:1.15rem;color:var(--ink);margin-bottom:2px}
.splitbar .tag{display:inline-block;margin-top:10px;font-family:var(--mono);font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;padding:3px 9px;border-radius:999px;background:var(--muted);color:#fff}
.splitbar li.ok{background:var(--green);color:#E3EFE8}
.splitbar li.ok b{color:#fff}
.splitbar li.ok .tag{background:var(--hi);color:var(--ink)}
@media (max-width:760px){
.answer{grid-template-columns:1fr}
.answer .ans-l{border-left:0;border-top:6px solid var(--sc);padding:18px 18px 14px}
.answer .ans-r{padding:16px 18px 20px}
.answer .ans-r p{font-size:1.05rem}
.splitbar li{padding:12px 10px;font-size:.9rem}
.splitbar li b{font-size:1rem}
}
.linecards li.span{grid-column:1/-1}
.splitbar .tag{display:block;width:max-content}