/* The Margin: an editorial identity for a source-linked tax reference. */
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html{scroll-padding-top:110px}body{background:var(--paper);color:var(--ink);font-size:16px;line-height:1.7}::selection{background:#be49312b}button,input,select,textarea{border-radius:0}input,select,textarea{max-width:100%;min-width:0}button,summary{touch-action:manipulation}a,button{transition:color .16s,border-color .16s,background .16s}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--accent);outline-offset:4px}button svg,a svg{pointer-events:none}h1,h2,h3,p{overflow-wrap:break-word}.wrap{width:min(1232px,calc(100% - 96px))}.section{padding:64px 0}.site-header{height:96px;background:var(--paper);border-bottom:1px solid var(--ink)}.header-row{gap:30px}.brand{gap:8px}.logo{position:relative;display:inline-block;font:650 31px/1 var(--sans);letter-spacing:-1.3px;padding-left:17px}.logo:before{content:'';position:absolute;left:0;top:-2px;bottom:-3px;width:10px;border:3px solid var(--accent);border-right:0}.logo span{color:var(--ink)}.brand small{font-family:var(--mono);font-size:8px;letter-spacing:.055em;text-transform:uppercase;color:var(--muted);padding-left:17px}nav{font-size:12px;gap:23px}nav a:after{height:2px;background:var(--accent)}.header-tools{padding-left:20px;gap:16px}.lang{font-family:var(--mono);font-size:10px}.mobile-nav{background:var(--paper);box-shadow:none;border-bottom:1px solid var(--ink)}.eyebrow,.margin-kicker{font:10px/1.5 var(--mono);letter-spacing:.13em;text-transform:uppercase;color:var(--accent)}.eyebrow:before{width:25px;background:var(--accent)}.btn{font-size:12px;letter-spacing:.01em;padding:12px 20px;gap:20px;background:var(--ink);border-color:var(--ink)}.btn:hover{background:#2b4353}.btn.secondary{border-color:#aaa698}.btn.secondary:hover{background:var(--sage);border-color:var(--ink)}.text-link{font-size:12px;border-color:#aaa698;gap:12px}.text-link:hover{color:var(--accent);border-color:var(--accent)}.section-head h2,.section-title{font-size:39px;line-height:1.2;letter-spacing:-1px}.section-head p{font-size:14px}.section-num{font-family:var(--mono);color:var(--accent)}.page-hero{padding:45px 0 35px;border-color:var(--line)}.page-hero h1{font-size:clamp(38px,4.5vw,62px);line-height:1.12;letter-spacing:-1.8px}.page-hero .lede{font-size:16px;line-height:1.8;max-width:770px}.crumbs{font:10px/1.8 var(--mono);margin-bottom:25px}.badge{background:var(--sage);color:var(--accent);font:10px/1.5 var(--mono)}
/* A front page with a visible reading order, rather than a tile wall. */
.margin-home{padding-bottom:10px}.margin-hero{display:grid;grid-template-columns:minmax(0,1.45fr) minmax(280px,.8fr);gap:80px;padding:65px 0 55px;align-items:start}.margin-kicker{display:flex;align-items:center;gap:14px;margin:0 0 27px}.margin-kicker:before{content:'';width:27px;height:2px;background:var(--accent)}.margin-heading{font:normal clamp(50px,6.3vw,84px)/1.02 var(--serif);letter-spacing:-3px;margin:0 0 27px;max-width:800px}.margin-heading em{font-style:italic;font-weight:normal;color:var(--accent)}.margin-hero-copy{font-size:17px;line-height:1.85;color:var(--muted);max-width:610px;margin:0 0 27px}.margin-hero-copy p{margin:0 0 22px}.margin-author-line{font:10px/1.7 var(--mono);letter-spacing:.035em;color:var(--muted);padding-top:23px;margin-top:28px;border-top:1px solid var(--line);display:flex;gap:12px;align-items:center;flex-wrap:wrap}.margin-author-line img{width:42px;height:42px;object-fit:cover;border-radius:50%;filter:saturate(.4)}.margin-author-line strong{font-weight:500;color:var(--ink)}.margin-hero-index{border-top:3px solid var(--ink);padding-top:13px;margin-top:8px}.margin-hero-index>h2{font:10px/1.6 var(--mono);letter-spacing:.12em;text-transform:uppercase;margin:0 0 20px}.margin-index-row{display:grid;grid-template-columns:30px 1fr 20px;gap:12px;padding:20px 0;border-top:1px solid var(--line);align-items:start}.margin-index-row:first-of-type{border-top:0}.margin-index-row small,.margin-index-row .number{font:10px/1.6 var(--mono);color:var(--accent);padding-top:4px}.margin-index-row h3{font:normal 23px/1.25 var(--serif);letter-spacing:-.3px;margin:0 0 7px}.margin-index-row p{font-size:12px;line-height:1.7;color:var(--muted);margin:0}.margin-index-row:hover h3{color:var(--accent)}.margin-index-row>svg,.margin-index-row .arrow{margin-top:6px}.margin-section-title{display:flex;justify-content:space-between;gap:25px;align-items:end;border-top:1px solid var(--ink);padding-top:17px;margin:0 0 28px}.margin-section-title h2{font:normal 36px/1.2 var(--serif);letter-spacing:-1px;margin:8px 0 0}.margin-section-title>p,.margin-section-title small{font:10px/1.6 var(--mono);color:var(--muted);margin:0;max-width:320px}.margin-section-title .eyebrow{font-size:9px}.margin-feature-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:30px;margin-bottom:58px}.margin-feature{display:flex;flex-direction:column;min-width:0}.margin-feature-number{font:10px/1.5 var(--mono);letter-spacing:.07em;color:var(--accent);margin-bottom:12px}.margin-feature-figure{background:#ebe5d8;border:1px solid var(--line);height:190px;padding:25px;display:flex;align-items:center;justify-content:center;position:relative;overflow:hidden;margin:0 0 20px}.margin-feature-figure svg{max-width:100%;height:auto;max-height:100%}.margin-feature h3{font:normal 29px/1.2 var(--serif);letter-spacing:-.5px;margin:0 0 13px}.margin-feature p{font-size:14px;color:var(--muted);line-height:1.8;margin:0 0 19px}.margin-feature .text-link{align-self:start;margin-top:auto}.margin-feature:hover h3{color:var(--accent)}.margin-annotation{font:10px/1.8 var(--mono);color:var(--muted);border-left:2px solid var(--accent);padding-left:15px;margin:23px 0;max-width:720px}.margin-workbench{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:75px;border-top:1px solid var(--ink);padding:37px 0 50px;margin:0 0 25px}.margin-workbench h2{font:normal 41px/1.15 var(--serif);letter-spacing:-1px;margin:15px 0 23px}.margin-workbench p{font-size:14px;color:var(--muted);max-width:470px}.margin-chapter-list{border-top:1px solid var(--line)}.margin-chapter-row{display:grid;grid-template-columns:30px minmax(0,1fr) auto;gap:18px;align-items:center;border-bottom:1px solid var(--line);padding:20px 0}.margin-chapter-row>small,.margin-chapter-row .number{font:10px var(--mono);color:var(--accent)}.margin-chapter-row h3{font:normal 24px/1.3 var(--serif);margin:0 0 4px}.margin-chapter-row p{font-size:12px;margin:0;color:var(--muted)}.margin-chapter-row:hover h3{color:var(--accent)}
/* Existing library and calculator pages inherit the same paper-and-ink system. */
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/* Shared interactive atlas primitives. */
.atlas-page{min-width:0}.atlas-page h1{font:normal clamp(38px,4.4vw,60px)/1.12 var(--serif);letter-spacing:-1.6px;margin:18px 0 22px}.atlas-intro{font-size:16px;line-height:1.85;color:var(--muted);max-width:800px}.atlas-layout{display:grid;grid-template-columns:minmax(260px,.8fr) minmax(0,1.2fr);gap:35px;align-items:start}.atlas-panel{background:var(--white);border:1px solid var(--line);padding:28px;min-width:0}.atlas-panel h2{font:normal 27px/1.25 var(--serif);letter-spacing:-.4px;margin:0 0 24px}.atlas-panel h3{font:normal 23px/1.3 var(--serif);margin:23px 0 15px}.atlas-panel p{font-size:14px;line-height:1.8}.atlas-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.atlas-field{min-width:0}.atlas-field label{display:block;font-size:12px;line-height:1.5;margin-bottom:8px}.atlas-field input,.atlas-field select,.atlas-field textarea{width:100%;min-height:44px;border:1px solid #a9a89f;background:var(--paper);padding:10px 11px;color:var(--ink);font-size:14px;font-variant-numeric:tabular-nums}.atlas-field small{display:block;font-size:11px;line-height:1.6;color:var(--muted);margin-top:7px}.atlas-source-list{font-size:12px;line-height:1.8;padding-left:18px}.atlas-source-list li{padding:4px 0}.atlas-source-list a{text-decoration:underline;text-underline-offset:3px;color:var(--green)}.atlas-note{border-left:2px solid var(--accent);background:var(--sage);padding:17px 20px;font-size:13px;line-height:1.8;margin:25px 0}.atlas-actions,.atlas-presets{display:flex;flex-wrap:wrap;gap:9px;margin:20px 0}.atlas-presets button{font:10px/1.6 var(--mono);border:1px solid #aaa698;padding:8px 11px;background:transparent;text-align:left}.atlas-presets button:hover,.atlas-presets button[aria-pressed=true]{background:var(--ink);color:var(--paper);border-color:var(--ink)}.atlas-page table{width:100%;border-collapse:collapse;font-size:12px;line-height:1.7;font-variant-numeric:tabular-nums}.atlas-page th{font-family:var(--mono);font-size:10px;letter-spacing:.02em;text-align:left;font-weight:500}.atlas-page td,.atlas-page th{padding:12px 10px;border-bottom:1px solid var(--line);vertical-align:top}.atlas-page th:first-child,.atlas-page td:first-child{padding-left:0}.atlas-page th:last-child,.atlas-page td:last-child{padding-right:0}.atlas-page details{border-top:1px solid var(--line);padding:16px 0}.atlas-page summary{font:normal 21px/1.4 var(--serif);cursor:pointer}.atlas-page details p{font-size:14px;line-height:1.8}.atlas-page [role=status]{font-size:12px;color:var(--muted)}
/* The return waterfall: a ledger that can be read row by row. */
.wf-controls{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:25px;margin:28px 0}.wf-controls .field{min-width:0}.wf-controls fieldset{border:1px solid var(--line);padding:25px;min-width:0;background:var(--white)}.wf-controls legend{font:normal 26px var(--serif);padding:0 8px}.wf-scenarios{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:28px;align-items:start}.wf-flow{border-top:2px solid var(--ink)}.wf-row{padding:15px 0;border-bottom:1px solid var(--line);font-size:13px}.wf-row strong{font-variant-numeric:tabular-nums}.wf-track{height:8px;background:#ded8cb;margin-top:10px;overflow:hidden}.wf-bar{display:block;height:100%;background:var(--ink);min-width:0;transition:width .2s}.wf-row[data-kind=tax] .wf-bar,.wf-row[data-kind=balance] .wf-bar{background:var(--accent)}.wf-result{background:var(--ink);color:var(--paper);padding:24px;margin:22px 0}.wf-result h3{font:10px/1.7 var(--mono);letter-spacing:.05em;margin:0 0 10px;color:#dbd8cf}.wf-result strong{font:normal 37px/1.2 var(--serif);font-variant-numeric:tabular-nums}.wf-math{max-width:100%;overflow-x:auto;margin:20px 0}.wf-math table{min-width:450px}.wf-presets{display:flex;flex-wrap:wrap;gap:8px;margin:20px 0}.wf-presets button{border:1px solid var(--line);padding:8px 12px;font:11px/1.6 var(--mono)}.wf-presets button:hover{border-color:var(--accent);background:var(--soft-accent)}
/* Partnership ledgers use three stable colors throughout their event table. */
.ledger-layout{display:grid;grid-template-columns:minmax(260px,.75fr) minmax(0,1.25fr);gap:30px;align-items:start}.ledger-controls,.ledger-results{min-width:0}.ledger-controls h2,.ledger-results h2{font:normal 28px/1.25 var(--serif);margin:0 0 23px}.ledger-controls .form-grid{gap:18px}.ledger-presets{display:flex;flex-wrap:wrap;gap:8px;margin:20px 0}.ledger-presets button{font:10px/1.6 var(--mono);border:1px solid var(--line);padding:8px 10px;text-align:left}.ledger-presets button:hover{background:var(--soft-accent);border-color:var(--accent)}.ledger-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}.ledger-card{min-width:0;border-top:3px solid var(--ink);background:#e9e5da;padding:17px 14px}.ledger-card[data-ledger=inside]{border-color:#778b94;background:#e4e9e7}.ledger-card[data-ledger=book]{border-color:var(--accent);background:#efdfd5}.ledger-card h3{font:normal 20px/1.25 var(--serif);margin:0 0 12px}.ledger-value{font:normal clamp(22px,2.5vw,32px)/1.25 var(--serif);font-variant-numeric:tabular-nums;letter-spacing:-.5px;overflow-wrap:anywhere}.ledger-card p,.ledger-card small{font-size:11px;line-height:1.6;margin:10px 0 0;color:var(--muted)}.ledger-bar{height:7px;background:#d6d0c4;margin-top:15px}.ledger-bar>span{display:block;height:100%;background:var(--ink);max-width:100%}.ledger-card[data-ledger=inside] .ledger-bar>span{background:#778b94}.ledger-card[data-ledger=book] .ledger-bar>span{background:var(--accent)}.ledger-comparison{padding:19px 0;margin:20px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line);font-size:13px}.ledger-comparison strong{color:var(--accent);font-variant-numeric:tabular-nums}.ledger-map{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:30px 0}.ledger-map-node{padding:18px 14px;border:1px solid var(--line);font-size:12px;line-height:1.75;min-width:0;position:relative}.ledger-map-node h3{font:normal 21px/1.2 var(--serif);margin:0 0 11px}.ledger-map-node p{margin:0}.ledger-events{max-width:100%;overflow-x:auto;border-top:1px solid var(--ink);margin:25px 0}.ledger-events table{min-width:550px;width:100%;border-collapse:collapse;font-size:12px;line-height:1.6;font-variant-numeric:tabular-nums}.ledger-events th{font:10px/1.6 var(--mono);text-align:left;padding:13px 10px}.ledger-events td{padding:13px 10px;border-top:1px solid var(--line);vertical-align:top}.ledger-events tr:last-child{font-weight:600}.ledger-sources{font-size:12px;line-height:1.8}.ledger-sources a{color:var(--green);text-decoration:underline;text-underline-offset:3px}.ledger-assumptions{font-size:13px;line-height:1.8;color:var(--muted)}.ledger-assumptions li{margin:8px 0}
/* The notice navigator reads like a process index. */
.nn-process{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:25px 0}.nn-stage{border-top:2px solid var(--line);padding:17px 0;font-size:13px}.nn-stage strong{font:normal 23px var(--serif);display:block;margin:6px 0}.nn-stage.active{border-color:var(--accent)}.nn-controls{display:flex;gap:20px;align-items:end;flex-wrap:wrap;margin:25px 0}.nn-controls input,.nn-controls select{border:1px solid #a9a89f;background:var(--white);min-height:46px;padding:11px 13px;font-size:14px}.nn-list{border-top:1px solid var(--ink)}.nn-list details{border-bottom:1px solid var(--line);padding:22px 0}.nn-list summary{font:normal 24px/1.4 var(--serif);cursor:pointer}.nn-list details[open] summary{color:var(--accent)}.nn-list p,.nn-list li{font-size:14px;line-height:1.85}.nn-list a{text-decoration:underline;text-underline-offset:3px;color:var(--green)}.nn-list h3{font:normal 23px var(--serif);margin:27px 0 15px}.nn-code{font:12px/1.6 var(--mono);color:var(--accent)}.nn-source-list{font-size:12px}.nn-reviewed{font:10px/1.7 var(--mono);color:var(--muted);margin-top:25px}.nn-count{font:11px/1.7 var(--mono);color:var(--muted);margin:12px 0}.nn-empty{font:normal 23px/1.5 var(--serif);padding:30px 0}
:where(.margin-hero,.margin-workbench,.margin-feature-grid,.margin-chapter-row,.margin-index-row,.atlas-layout,.atlas-fields,.wf-controls,.wf-scenarios,.ledger-layout,.ledger-cards,.ledger-map,.calculator-layout,.library-layout,.article-layout)>*{min-width:0}
@media(min-width:1600px){.wrap{width:1300px}.margin-hero{gap:100px;padding-top:80px;padding-bottom:70px}.margin-heading{font-size:89px}}
@media(max-width:1150px){.wrap{width:calc(100% - 64px)}nav{gap:16px;font-size:11px}.header-row{gap:22px}.header-tools{padding-left:16px;gap:12px}.margin-hero{gap:45px}.margin-heading{font-size:70px}.margin-workbench{gap:45px}.margin-feature-grid{gap:25px}.margin-feature-figure{padding:20px}.ledger-layout{grid-template-columns:minmax(250px,.8fr) minmax(0,1.2fr);gap:24px}.ledger-cards{gap:8px}.ledger-card{padding:15px 10px}.ledger-card h3{font-size:18px}}
@media(max-width:950px){nav{display:none}.header-tools{margin-left:auto;border-left:0}.menu-open{display:block}.site-header{height:82px}.mobile-nav{top:82px;padding:24px;gap:17px}.margin-hero{grid-template-columns:minmax(0,1.25fr) minmax(250px,.8fr);gap:35px}.margin-heading{font-size:61px;letter-spacing:-2px}.margin-hero-copy{font-size:16px}.margin-feature-grid{gap:23px}.margin-feature h3{font-size:26px}.margin-feature-figure{height:160px;padding:18px}.atlas-layout,.ledger-layout{grid-template-columns:1fr}.ledger-controls .form-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.ledger-cards{gap:15px}.ledger-card{padding:20px 18px}.ledger-card h3{font-size:22px}.ledger-value{font-size:34px}.atlas-fields{gap:16px}}
@media(max-width:700px){.wrap{width:calc(100% - 40px)}.margin-hero{grid-template-columns:1fr;gap:35px;padding:43px 0}.margin-heading{font-size:clamp(48px,9.7vw,66px);max-width:600px}.margin-hero-copy{max-width:600px}.margin-hero-index{display:grid;grid-template-columns:1fr;margin-top:0}.margin-hero-index>h2{margin-bottom:15px}.margin-index-row{padding:16px 0;grid-template-columns:30px 1fr 20px}.margin-feature-grid{grid-template-columns:1fr;gap:32px;margin-bottom:42px}.margin-feature{display:grid;grid-template-columns:175px 1fr;gap:0 25px;align-content:start}.margin-feature-number{grid-column:1/-1}.margin-feature-figure{grid-column:1;grid-row:2/5;height:165px;margin:0}.margin-feature h3{grid-column:2;margin-bottom:12px;font-size:28px}.margin-feature p{grid-column:2;font-size:13px;line-height:1.8;margin-bottom:15px}.margin-feature .text-link{grid-column:2;justify-self:start}.margin-section-title{align-items:start;gap:20px;margin-bottom:25px}.margin-section-title h2{font-size:34px}.margin-section-title>p{max-width:190px;font-size:9px}.margin-workbench{grid-template-columns:1fr;gap:25px;padding:28px 0 35px}.margin-workbench h2{font-size:37px;margin-bottom:20px}.margin-workbench p{max-width:600px}.wf-controls,.wf-scenarios{grid-template-columns:1fr}.atlas-panel{padding:24px}.nn-process{grid-template-columns:repeat(2,minmax(0,1fr))}.section{padding:45px 0}.section-head h2,.section-title{font-size:34px}.tools-grid{gap:0 24px}.tool-card h3{font-size:25px}.tool-card p{font-size:13px}.article p{font-size:16px}.page-hero h1{font-size:44px}.library-layout{gap:25px}.reference p{font-size:13px}}
@media(max-width:500px){.wrap{width:calc(100% - 36px)}.site-header{height:80px}.header-row{gap:15px}.logo{font-size:28px;padding-left:15px}.logo:before{width:9px;border-width:3px;top:-1px;bottom:-2px}.brand small{padding-left:15px;font-size:6.6px;letter-spacing:.03em}.header-tools{padding-left:0;gap:12px}.lang{font-size:9px}.mobile-nav{top:80px}.margin-hero{padding-top:35px;gap:30px}.margin-kicker{font-size:9px;letter-spacing:.08em;margin-bottom:23px}.margin-heading{font-size:clamp(44px,12.4vw,59px);letter-spacing:-1.9px;line-height:1.04;margin-bottom:23px}.margin-hero-copy{font-size:15px;line-height:1.85}.margin-author-line{font-size:9px;line-height:1.8;margin-top:24px;padding-top:19px;gap:9px}.margin-author-line img{width:38px;height:38px}.margin-section-title{display:block;padding-top:15px}.margin-section-title>p{max-width:none;margin-top:12px;font-size:9px}.margin-section-title h2{font-size:33px}.margin-feature{display:flex;gap:0}.margin-feature-number{margin-bottom:12px}.margin-feature-figure{height:180px;padding:25px;margin:0 0 19px}.margin-feature h3{font-size:29px;margin-bottom:12px}.margin-feature p{font-size:14px;margin-bottom:18px}.margin-feature .text-link{margin-top:0}.margin-feature-grid{gap:33px}.margin-annotation{font-size:9px}.margin-chapter-row{gap:12px;grid-template-columns:24px minmax(0,1fr) 16px;padding:19px 0}.margin-chapter-row h3{font-size:23px}.margin-workbench h2{font-size:36px}.page-hero h1{font-size:39px;letter-spacing:-1.2px}.page-hero .lede{font-size:15px}.page-hero{padding-top:30px}.section-head{flex-wrap:wrap}.section-head .text-link{margin-top:0;white-space:normal}.tools-grid{grid-template-columns:1fr}.tool-card{min-height:0;padding:24px 0}.tool-card .tool-open{margin-top:5px}.tool-card h3{font-size:27px}.tool-card p{font-size:14px}.input-panel,.result-panel{padding:23px}.form-grid{grid-template-columns:1fr}.field label{font-size:12px}.field input,.field select{font-size:14px;padding:11px 12px}.result-row{font-size:12px;gap:12px}.result-row span:last-child{white-space:normal}.result-value{font-size:39px}.assumptions ul{font-size:12px}.source-strip{gap:18px}.reference{grid-template-columns:66px minmax(0,1fr) 14px;gap:12px}.reference h3{font-size:22px}.reference .ref-section{font-size:18px}.reference .ref-section small{font-size:8px}.article .summary{font-size:22px}.article h2{font-size:29px}.article .example{padding:20px}.faq-list summary{font-size:22px}.glossary-term dt{font-size:23px}.footer-top{gap:25px}.footer-top>div:first-child{grid-column:1/-1}.footer-bottom{font-size:9px}.atlas-page h1{font-size:38px;letter-spacing:-1.2px}.atlas-intro{font-size:15px}.atlas-layout{gap:24px}.atlas-panel{padding:21px}.atlas-fields{grid-template-columns:1fr}.atlas-panel h2{font-size:26px}.atlas-panel h3{font-size:23px}.atlas-actions{gap:10px}.atlas-actions .btn{width:100%}.wf-controls{gap:22px}.wf-controls fieldset{padding:21px}.wf-controls legend{font-size:25px}.wf-result{padding:21px}.wf-result strong{font-size:35px}.wf-row{font-size:12px}.ledger-controls .form-grid{grid-template-columns:1fr}.ledger-cards{grid-template-columns:1fr;gap:13px}.ledger-card{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:0 15px;padding:17px 18px}.ledger-card h3{font-size:22px;margin-bottom:7px}.ledger-value{font-size:29px;grid-column:2;grid-row:1/3;align-self:center;text-align:right}.ledger-card p,.ledger-card small{font-size:12px;margin:0;grid-column:1}.ledger-bar{grid-column:1/-1;margin-top:14px}.ledger-map{grid-template-columns:1fr;gap:10px}.ledger-map-node{padding:18px 20px}.ledger-map-node h3{font-size:22px}.ledger-events table{font-size:11px;min-width:520px}.nn-process{grid-template-columns:1fr 1fr;gap:12px 20px}.nn-stage{font-size:12px;padding:13px 0}.nn-stage strong{font-size:21px}.nn-controls{display:block}.nn-controls input,.nn-controls select{width:100%;margin-top:8px}.nn-controls label{display:block;margin:15px 0}.nn-list summary{font-size:23px}.nn-list p,.nn-list li{font-size:14px}.nn-reviewed{font-size:9px}.search-dialog{padding:23px}.search-results p{font-size:12px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
@media print{body{background:white;color:#111}.margin-home,.atlas-page,.ledger-lab{background:white}.margin-hero{padding:15px 0;display:block}.margin-hero-index,.margin-feature-figure{display:none}.margin-heading{font-size:40px}.margin-feature-grid,.margin-workbench,.wf-controls,.wf-scenarios,.ledger-layout,.ledger-cards,.ledger-map,.atlas-layout{display:block}.margin-feature,.atlas-panel,.ledger-card{break-inside:avoid;margin:15px 0;border:1px solid #aaa;padding:15px}.margin-feature h3{font-size:24px}.wf-result{background:white;color:#111;border:1px solid #aaa}.wf-result h3{color:#333}.wf-controls .atlas-actions,.atlas-presets,.ledger-presets,.wf-presets,.nn-controls{display:none}.ledger-events,.wf-math{overflow:visible}.ledger-events table,.wf-math table{min-width:0}.margin-section-title{margin-top:25px}.atlas-note,.notice{background:white;border:1px solid #aaa}.atlas-source-list a,.ledger-sources a{color:#111}.ledger-value{font-size:26px}.ledger-card{display:block}.nn-list details{break-inside:avoid}}
/* Final component contracts: front-page figures and the guided tools. */
.margin-hero-copy{margin:0;color:var(--ink);font-size:16px;max-width:none}.margin-hero-copy>.lede{color:var(--muted);font-size:17px;line-height:1.85;max-width:615px;margin:0 0 28px}.margin-hero-copy .hero-note{font:10px/1.8 var(--mono);color:var(--muted);margin-top:27px}.margin-hero-index .margin-kicker{font-size:9px;letter-spacing:.045em;line-height:1.7;display:block;margin-bottom:14px}.margin-hero-index .margin-kicker:before{display:none}.margin-index-row{grid-template-columns:minmax(0,1fr) auto;gap:10px 18px;padding:18px 0 14px}.margin-index-row>span{display:flex;align-items:baseline;gap:15px;font-size:12px;line-height:1.5}.margin-index-row>span small{font:9px/1.5 var(--mono);padding:0;color:var(--accent)}.margin-index-row>strong{font:normal 23px/1.2 var(--serif);letter-spacing:-.4px;font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}.margin-index-row>i{display:block;grid-column:1/-1;width:var(--figure-width);max-width:100%;height:7px;background:var(--ink);font-style:normal}.margin-index-row:nth-of-type(3)>i,.margin-index-row:nth-of-type(5)>i{background:var(--accent)}.margin-hero-index .margin-annotation{font-size:9px;line-height:1.8;margin:20px 0}.margin-hero-index .text-link{font-size:11px}.margin-workbench{display:block;padding:32px 0 45px;margin-bottom:0}.margin-workbench>.margin-section-title{display:grid;grid-template-columns:135px minmax(0,1fr) auto;align-items:start;border:0;padding:0;margin-bottom:32px}.margin-section-title>span{font:10px/1.7 var(--mono);letter-spacing:.06em;color:var(--accent);padding-top:8px}.margin-section-title h2{margin:0;max-width:640px}.margin-section-title>.text-link{margin-top:12px;white-space:nowrap}.margin-workbench .margin-feature-grid{margin-bottom:0}.margin-feature-number{display:flex;align-items:center;justify-content:space-between}.margin-chapter-row{grid-template-columns:35px minmax(0,1fr) minmax(0,1fr) 17px;gap:20px}.margin-chapter-row>span{font:11px/1.6 var(--mono);color:var(--accent)}.margin-chapter-row h3{font-size:25px;margin:0}.margin-chapter-row p{font-size:12px;max-width:none;line-height:1.8}.margin-author-line{font-family:var(--sans);letter-spacing:0;display:grid;grid-template-columns:110px minmax(0,1fr);gap:35px;align-items:start;padding:38px 0 42px;margin:0;border-color:var(--ink);color:var(--ink)}.margin-author-line .margin-author-portrait{width:110px;height:135px;object-fit:cover;object-position:center 25%;border-radius:0;filter:saturate(.35)}.margin-author-line .margin-kicker{font-size:9px;margin:0 0 14px}.margin-author-line h2{font:normal 31px/1.25 var(--serif);letter-spacing:-.5px;margin:0 0 15px}.margin-author-line p{font:14px/1.85 var(--sans);color:var(--muted);max-width:820px;margin:0 0 20px}.margin-mini-flow{display:flex;align-items:center;width:100%;gap:10px;justify-content:center;font:normal 22px/1 var(--serif)}.margin-mini-flow span{display:flex;align-items:center;justify-content:center;width:42px;height:42px;border:1px solid var(--ink);background:var(--paper)}.margin-mini-flow span:nth-of-type(2){border-color:var(--accent);color:var(--accent)}.margin-mini-flow i{height:1px;flex:1;max-width:22px;background:var(--ink)}.margin-mini-ledger{height:115px;display:flex;align-items:end;justify-content:center;width:100%;gap:16px;border-bottom:1px solid var(--ink);padding:0 15px}.margin-mini-ledger span{width:46px;background:var(--ink);border-top:3px solid var(--ink)}.margin-mini-ledger span:nth-child(2){background:#778b94;border-color:#778b94}.margin-mini-ledger span:nth-child(3){background:var(--accent);border-color:var(--accent)}.margin-mini-route{display:flex;align-items:center;justify-content:center;width:100%;gap:10px}.margin-mini-route span{width:44px;height:44px;display:flex;align-items:center;justify-content:center;border:1px solid var(--ink);border-radius:50%;background:var(--paper);font:11px var(--mono)}.margin-mini-route span:nth-of-type(2){background:var(--accent);border-color:var(--accent);color:var(--paper)}.margin-mini-route i{height:1px;flex:1;max-width:32px;background:var(--ink)}
.wf-toolbar{display:flex;align-items:center;justify-content:space-between;gap:20px;margin:30px 0}.wf-presets{margin:0}.wf-toolbar>p{font:10px/1.7 var(--mono);color:var(--muted);margin:0}.wf-controls{border:1px solid var(--line);padding:25px;background:var(--white);min-width:0;margin:0;align-content:start;gap:18px}.wf-controls legend{font:normal 27px/1.25 var(--serif);padding:0 8px}.wf-field{min-width:0}.wf-field label{display:block;font-size:12px;line-height:1.6;margin:0 0 8px;color:var(--ink)}.wf-field input,.wf-field select{width:100%;min-height:44px;background:var(--paper);border:1px solid #a9a89f;padding:10px 11px;font-size:14px;color:var(--ink);font-variant-numeric:tabular-nums}.wf-field small{font-size:11px;line-height:1.7;color:var(--muted);display:block;margin-top:5px}.wf-field-note{grid-column:1/-1;font-size:12px;line-height:1.8;color:var(--muted);margin:0;padding-top:8px;border-top:1px solid var(--line)}.wf-comparison{margin:35px 0}.wf-comparison>h2{font:normal 32px/1.3 var(--serif);margin:0 0 20px}.wf-deltas{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;border-top:2px solid var(--ink);border-bottom:1px solid var(--line);padding:20px 0}.wf-deltas>div{min-width:0;border-right:1px solid var(--line);padding-right:15px}.wf-deltas>div:last-child{border:0}.wf-deltas span{display:block;font:10px/1.7 var(--mono);color:var(--muted);margin-bottom:9px}.wf-deltas strong{font:normal 32px/1.2 var(--serif);font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.wf-scenario-heading{display:flex;justify-content:space-between;align-items:baseline;gap:20px;margin-bottom:18px}.wf-scenario-heading h2{font:normal 29px/1.25 var(--serif);margin:0}.wf-scenario-heading small{font:9px/1.7 var(--mono);color:var(--muted)}.wf-row-label{display:flex;justify-content:space-between;gap:25px;align-items:baseline;font-size:13px}.wf-row-label strong{font:normal 22px/1.25 var(--serif);font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}.wf-total .wf-row-label>span{font-weight:650}.wf-total .wf-track{height:11px}.wf-subtract .wf-bar,.wf-tax .wf-bar{background:var(--accent)}.wf-payments .wf-bar{background:#778b94}.wf-result>span{font:10px/1.7 var(--mono);display:block;color:#e1ddd2;margin-bottom:9px}.wf-result>strong{display:block;margin-bottom:11px}.wf-result>small{font-size:12px;line-height:1.8;display:block;color:#e1ddd2}.wf-credit-note{font-size:12px;line-height:1.8;color:var(--muted)}.wf-details{border-top:1px solid var(--ink);border-bottom:1px solid var(--line);padding:22px 0;margin:32px 0}.wf-details summary{font:normal 27px/1.4 var(--serif);cursor:pointer}.wf-details>.wf-scenarios{margin-top:25px}.wf-equations{font-size:13px;line-height:1.85;padding-left:21px;margin:0}.wf-equations li{padding:5px 0}.wf-table-wrap{max-width:100%;overflow-x:auto;margin:20px 0}.wf-table-wrap table.wf-math{margin:0;width:100%;border-collapse:collapse;min-width:450px;font-size:12px;line-height:1.6;font-variant-numeric:tabular-nums}.wf-math th{font:10px/1.6 var(--mono);font-weight:500;text-align:left}.wf-math td,.wf-math th{border-bottom:1px solid var(--line);padding:10px}.wf-reading{max-width:850px}.wf-reading h2{font:normal 31px var(--serif);margin:32px 0 20px}.wf-reading h3{font:normal 24px var(--serif);margin:25px 0 15px}.wf-reading p,.wf-reading li{font-size:14px;line-height:1.85}.wf-reading a{color:var(--green);text-decoration:underline;text-underline-offset:3px}[hidden]{display:none!important}
.nn-guide-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:30px}.nn-guide-step{border-top:2px solid var(--ink);padding:20px 0}.nn-guide-step small{font:10px/1.6 var(--mono);color:var(--accent)}.nn-guide-step h3{font:normal 26px/1.3 var(--serif);margin:15px 0 12px}.nn-guide-step p{font-size:14px;line-height:1.85;color:var(--muted);margin:0}.nn-hero .intro{font-size:16px;line-height:1.85;max-width:820px;color:var(--muted)}.nn-hero-links{display:flex;gap:22px;flex-wrap:wrap;margin:25px 0 0}.nn-hero-links .print-button{font-size:12px;padding:0;border-bottom:1px solid var(--line)}.nn-process{list-style:none;padding:0;gap:22px 30px;margin:30px 0}.nn-process-step{border-top:2px solid var(--line);padding:17px 0;min-width:0}.nn-process-step>span{font:10px var(--mono);color:var(--accent)}.nn-process-step>strong{display:block;font:normal 25px/1.25 var(--serif);margin:10px 0}.nn-process-step p{font-size:13px;line-height:1.8;color:var(--muted);margin:0}.nn-process-note{font-size:12px;line-height:1.8;color:var(--muted);border-left:2px solid var(--accent);padding-left:17px}.nn-controls{display:block;margin:25px 0 16px}.nn-controls>label{display:block;font:10px/1.7 var(--mono);letter-spacing:.04em;margin-bottom:10px}.nn-controls>input{width:100%;max-width:760px;font-size:16px;padding:13px 15px;background:var(--white);border-color:#a9a89f}.nn-filters{display:flex;gap:8px;flex-wrap:wrap;margin:18px 0}.nn-filters button{font:10px/1.5 var(--mono);border:1px solid var(--line);padding:8px 12px;background:transparent}.nn-filters button.selected,.nn-filters button[aria-pressed=true],.nn-filters button:hover{background:var(--ink);color:var(--paper);border-color:var(--ink)}#nn-result-count{font:10px/1.7 var(--mono);color:var(--muted);margin:15px 0 22px}.nn-layout{display:grid;grid-template-columns:200px minmax(0,1fr);gap:40px;align-items:start}.nn-sidebar{border-top:2px solid var(--ink);padding-top:18px;position:sticky;top:120px;font-size:12px;line-height:1.8}.nn-sidebar h3{font:normal 23px var(--serif);margin:0 0 17px}.nn-sidebar p{font-size:12px;line-height:1.85;color:var(--muted)}.nn-legend{font-size:12px;line-height:1.8;padding-left:17px;color:var(--muted)}.nn-legend li{margin:9px 0}.nn-list{min-width:0}.nn-list .nn-entry{padding:0;border-bottom:1px solid var(--line)}.nn-entry-summary{display:grid!important;grid-template-columns:110px minmax(0,1fr) 100px 15px;gap:16px;align-items:baseline;padding:22px 0;list-style:none}.nn-entry-summary::-webkit-details-marker{display:none}.nn-code{font:11px/1.7 var(--mono);color:var(--accent)}.nn-entry-title{font:normal 23px/1.35 var(--serif)}.nn-entry-summary .nn-stage{font:9px/1.6 var(--mono);text-align:right;display:block;border:0;padding:0;margin:0;color:var(--muted);text-transform:uppercase;letter-spacing:.03em}.nn-expand{font:22px/1 var(--sans);color:var(--accent)}.nn-entry[open] .nn-expand{transform:rotate(45deg)}.nn-entry-body{padding:0 0 25px}.nn-summary{font-size:15px!important;line-height:1.9!important;margin:0 0 24px;color:var(--muted)}.nn-detail-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:30px}.nn-detail-grid h3{font:normal 24px var(--serif);margin:0 0 15px}.nn-detail-grid ol,.nn-detail-grid ul{padding-left:19px;margin:0}.nn-detail-grid li{font-size:13px;line-height:1.9;padding:3px 0}.nn-timing{padding:17px 19px;background:var(--sage);border-left:2px solid var(--accent);font-size:13px;line-height:1.85;margin:22px 0}.nn-source{font:10px/1.8 var(--mono);color:var(--muted);margin:20px 0 0}.nn-source a{font-family:var(--sans);font-size:12px}.nn-safety{padding:24px;border:1px solid var(--line);margin-top:30px}.nn-safety h3{font:normal 25px var(--serif);margin:0 0 15px}.nn-safety p,.nn-safety li{font-size:14px;line-height:1.85}.nn-footer-resources{border-top:1px solid var(--ink);padding-top:28px;margin-top:35px}.nn-footer-resources h2{font:normal 31px var(--serif);margin:0 0 22px}.nn-resource-links{display:flex;gap:16px 30px;flex-wrap:wrap}.nn-resource-links a{font-size:13px;color:var(--green);text-decoration:underline;text-underline-offset:4px}
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/* A long-form curriculum: readable chapters with compact navigation. */
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/* A document explorer: click a box, then follow its destination. */
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/* A curated directory keeps official services visible and easy to distinguish. */
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:where(.k-lesson-layout,.k-objectives ul,.fm-layout,.fm-field-grid,.ot-layout,.ot-grid,.ot-principles)>*{min-width:0}
@media(max-width:1100px){.k-lesson-layout{grid-template-columns:minmax(0,1fr) 200px;gap:45px}.fm-layout{gap:30px}.fm-document{padding:20px}.fm-field{padding:14px 11px}.ot-layout{grid-template-columns:170px minmax(0,1fr);gap:28px}.ot-grid{gap:0 24px}.ot-card h3{font-size:25px}}
@media(max-width:850px){.k-lesson-layout{grid-template-columns:minmax(0,1fr);gap:30px}.k-lesson-layout>aside{grid-row:1}.k-lesson-toc{position:static;top:auto;padding-top:17px}.k-lesson-toc ol,.k-lesson-toc ul{display:flex;flex-wrap:wrap;gap:8px 18px}.k-lesson-toc li{border:0}.k-lesson-toc a{font-size:11px;padding:4px 0}.k-lesson-section h2{font-size:31px}.fm-layout{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:25px}.fm-document{padding:17px}.fm-document-head h2,.fm-document-head h3{font-size:27px}.fm-field-grid{gap:8px}.fm-field{padding:12px 10px}.fm-field small{font-size:8px}.fm-field strong{font-size:20px}.fm-reading h2{font-size:29px}.fm-reading p,.fm-reading li{font-size:14px}.ot-layout{grid-template-columns:1fr;gap:20px}.ot-sidebar{position:static;display:flex;align-items:baseline;gap:20px;border:0;padding:0}.ot-sidebar h3,.ot-sidebar p:not(#ot-result-count){display:none}.ot-grid{gap:0 30px}.ot-principles{gap:25px}.ot-principles h3{font-size:23px}}
@media(max-width:650px){.k-objectives ul,.k-objectives ol{grid-template-columns:1fr;gap:8px}.k-lesson-section h2{font-size:30px}.k-lesson-section h3{font-size:25px}.k-lesson-section p,.k-lesson p{font-size:16px;line-height:1.9}.k-example{padding:23px}.k-example p,.k-example li{font-size:14px}.k-example>h3,.k-example>h2{font-size:26px}.k-next{gap:20px}.k-next a{font-size:22px}.fm-layout{grid-template-columns:1fr;gap:30px}.fm-document{position:static;padding:23px}.fm-field-grid{gap:10px}.fm-field{padding:15px 13px}.fm-field small{font-size:9px}.fm-field strong{font-size:23px}.fm-document-head h2,.fm-document-head h3{font-size:31px}.fm-chooser{align-items:start;flex-direction:column;gap:9px}.fm-chooser select{width:100%;min-width:0}.fm-reading p,.fm-reading li,.fm-lesson p,.fm-lesson li{font-size:15px}.fm-reading h2{font-size:31px}.fm-active-summary{padding-left:17px}.ot-grid{grid-template-columns:1fr;gap:0}.ot-card{padding:24px 0}.ot-card h3{font-size:28px}.ot-card>p{font-size:14px}.ot-card-footer small,.ot-card-footer>span{font-size:9px}.ot-card-top{font-size:9px}.ot-principles{grid-template-columns:1fr;gap:25px}.ot-principles h3{font-size:25px}.ot-principles p{font-size:14px}.ot-access-key{font-size:8px}.ot-filters button{font-size:9px;padding:8px 10px}}
@media(max-width:500px){.k-curriculum>a,.k-curriculum>li{padding:24px 0}.k-curriculum h2,.k-curriculum h3{font-size:27px}.k-curriculum p{font-size:14px}.k-lesson .page-hero{padding:28px 0}.k-lesson .page-hero h1{font-size:36px;letter-spacing:-1.1px}.k-lesson .page-hero .lede{font-size:15px}.k-lesson-section{margin-bottom:33px}.k-lesson-section h2{font-size:29px;margin:30px 0 20px}.k-lesson-section h3{font-size:25px}.k-lesson-section li{font-size:15px;line-height:1.9}.k-objectives{margin-bottom:28px;padding:20px 0}.k-objectives li{font-size:13px}.k-example{padding:21px 19px;margin:25px 0}.k-example p,.k-example li{font-size:14px}.k-example>h2,.k-example>h3{font-size:25px}.k-table-wrap table{font-size:13px;min-width:480px}.k-table-wrap th,.k-table-wrap td{padding:11px 12px}.k-questions>h2{font-size:28px}.k-questions summary{font-size:22px}.k-questions details p{font-size:14px}.k-sources>h2,.k-sources>h3{font-size:27px}.k-next{display:block;margin-top:30px}.k-next a{display:block;max-width:none;margin:0 0 22px}.k-next a:last-child{margin:0}.fm-document{padding:20px}.fm-field-grid{gap:9px}.fm-field{padding:13px 11px}.fm-field small{font-size:8px;line-height:1.8}.fm-field strong{font-size:23px}.fm-document-head h2,.fm-document-head h3{font-size:29px}.fm-document-head p{font-size:9px}.fm-study>h2{font-size:30px}.fm-route{font-size:10px;gap:9px;line-height:1.9}.fm-reading h3{font-size:25px}.fm-active-summary>h2,.fm-active-summary>h3{font-size:28px}.fm-callout{padding:17px 19px}.fm-source-list li{font-size:12px}.ot-hero .intro{font-size:15px}.ot-controls input{font-size:14px}.ot-controls label{font-size:9px}.ot-controls small{font-size:11px}.ot-card h3{font-size:27px}.ot-card-top{font-size:8px}.ot-card-footer{gap:10px}.ot-card-footer>a{font-size:12px}.ot-principles{margin-top:30px}.ot-quicklinks{gap:12px 20px;font-size:11px}}
@media print{.k-lesson-layout,.k-objectives ul,.k-objectives ol,.k-next,.fm-layout,.ot-layout,.ot-grid,.ot-principles{display:block}.k-lesson-toc,.fm-chooser,.ot-controls,.ot-filters,.ot-sidebar,.ot-access-key{display:none}.k-lesson .page-hero h1{font-size:30px}.k-lesson-section{margin:25px 0}.k-lesson-section h2{font-size:25px;break-after:avoid}.k-lesson-section p,.k-lesson-section li{font-size:12px;line-height:1.7}.k-example{background:white;border:1px solid #aaa;break-inside:avoid;padding:17px}.k-example p,.k-example li{font-size:11px}.k-questions details>div,.k-questions details>p{display:block!important}.k-table-wrap{overflow:visible}.k-table-wrap table{min-width:0;font-size:10px}.k-table-wrap th,.k-table-wrap td{padding:7px}.fm-document{position:static;max-width:600px;break-inside:avoid}.fm-reading{margin-top:25px}.fm-field{background:white}.fm-field strong{font-size:18px}.fm-lesson>div,.fm-lesson>p{display:block!important}.ot-card{break-inside:avoid;padding:20px 0}.ot-card>p{font-size:12px}.ot-card h3{font-size:23px}.ot-principles>div{margin:20px 0}}
/* Final chapter-renderer structure. */
.k-curriculum{padding-top:26px}.k-curriculum>.margin-section-title{border:0;padding-top:0;margin-bottom:20px}.k-curriculum>.margin-section-title h2{font-size:36px;margin:0}.k-curriculum>.lede{font-size:15px;line-height:1.85;max-width:850px;margin:0 0 25px}.k-curriculum .margin-chapter-row h3{font-size:25px;margin:0}.k-curriculum .margin-chapter-row p{font-size:13px;line-height:1.85}.k-curriculum .margin-chapter-row>span:last-child{font:18px/1 var(--sans);align-self:center}.k-lesson-layout{padding-top:35px;padding-bottom:45px}.k-lesson-layout>div{min-width:0;max-width:75ch}.k-objectives>span{display:block;font:9px/1.7 var(--mono);letter-spacing:.05em;text-transform:uppercase;color:var(--accent);margin:0 0 12px}.k-objectives>p{font-size:14px;line-height:1.85;color:var(--muted);margin:0}.k-lesson-section>.margin-kicker{margin:0 0 12px;font-size:9px}.k-lesson-section>.margin-kicker:before{width:20px;height:1px}.k-lesson-section>h2{margin-top:0}.k-example-step{display:grid;grid-template-columns:24px minmax(0,1fr);gap:16px;padding-top:20px;margin-top:20px}.k-example-step>span{font:10px/1.7 var(--mono);color:var(--accent);padding-top:6px}.k-example-step>div{min-width:0}.k-example-step h3{font:normal 24px/1.3 var(--serif);letter-spacing:-.2px;margin:0 0 14px}.k-equation{font:13px/1.9 var(--mono);font-variant-numeric:tabular-nums;color:var(--ink);background:#e5dccb;border-left:2px solid #b7ac98;padding:10px 13px;margin:0 0 15px;overflow-wrap:anywhere}.k-example .k-takeaway{margin:22px 0 0;padding-top:19px;border-top:1px solid #c6bcaa;font-size:14px;line-height:1.85;color:var(--ink)}.k-table-wrap tbody th{font:550 14px/1.7 var(--sans);letter-spacing:0;color:#344752;background:#eee8dc}.k-lesson-toc>a:not(.btn){border-bottom:1px solid var(--line)}.k-lesson-toc .btn{margin:20px 0 10px;color:var(--paper);line-height:1.7;font-size:11px;text-align:left;padding:12px 15px}.k-lesson-toc .btn:hover{color:var(--paper)}.k-next a{padding:0;text-decoration:none;color:var(--ink);font-size:23px}.k-next a:after{display:none}.k-next a:hover{color:var(--accent)}
@media(max-width:850px){.k-lesson-layout{padding-top:28px;gap:30px}.k-lesson-toc{margin-bottom:5px}.k-lesson-toc>a:not(.btn){display:inline-block;font-size:11px;border:1px solid var(--line);padding:7px 11px;margin:0 6px 8px 0;line-height:1.65}.k-lesson-toc .btn{display:inline-block;padding:9px 12px;margin:0 6px 8px 0;font-size:10px}.k-curriculum>.margin-section-title h2{font-size:33px}}
@media(max-width:500px){.k-curriculum{padding-top:23px}.k-curriculum>.margin-section-title h2{font-size:31px}.k-curriculum .margin-chapter-row h3{font-size:23px}.k-curriculum .margin-chapter-row>span:last-child{grid-column:3;grid-row:1/3}.k-lesson-layout{padding-top:24px}.k-objectives>p{font-size:13px;line-height:1.85}.k-example-step{grid-template-columns:20px minmax(0,1fr);gap:12px;padding-top:18px}.k-example-step h3{font-size:22px}.k-equation{font-size:12px;padding:10px 11px;line-height:1.85}.k-example .k-takeaway{font-size:13px}.k-table-wrap tbody th{font-size:13px}.k-lesson-toc>a:not(.btn){font-size:10px;padding:7px 9px;margin-right:5px}.k-next a{font-size:22px}}
@media print{.k-lesson-layout{padding-top:15px}.k-example-step{display:block;break-inside:avoid}.k-example-step>span{display:none}.k-equation{font-size:10px;background:white;border:1px solid #aaa;padding:7px}.k-example-step h3{font-size:20px}.k-table-wrap tbody th{font-size:10px}.k-questions details[open] summary{margin-bottom:10px}.k-questions details>p{display:block!important}.k-lesson-toc{display:none!important}}
/* Loss limitations: sequential gates with distinct carried amounts. */
.lg-layout{display:grid;grid-template-columns:minmax(260px,.75fr) minmax(0,1.25fr);gap:35px;align-items:start}.lg-controls{border:1px solid var(--line);background:var(--white);padding:27px;min-width:0;margin:0}.lg-controls>legend{font:normal 27px/1.25 var(--serif);padding:0 8px}.lg-controls h2{font:normal 27px/1.25 var(--serif);margin:0 0 22px}.lg-field{margin:0 0 20px;min-width:0}.lg-field label{display:block;font-size:12px;line-height:1.7;margin:0 0 8px}.lg-field input,.lg-field select{width:100%;min-height:44px;border:1px solid #a9a89f;background:var(--paper);padding:10px 12px;font-size:14px;color:var(--ink);font-variant-numeric:tabular-nums}.lg-field small,.lg-hint{display:block;font-size:11px;line-height:1.8;color:var(--muted);margin:8px 0 0}.lg-controls .btn{margin-top:5px}.lg-presets{display:flex;flex-wrap:wrap;gap:8px;margin:25px 0}.lg-presets button{font:10px/1.6 var(--mono);padding:8px 11px;border:1px solid var(--line);background:transparent;text-align:left}.lg-presets button:hover,.lg-presets button[aria-pressed=true]{background:var(--ink);color:var(--paper);border-color:var(--ink)}.lg-figure{min-width:0}.lg-start{padding:22px 25px;border:1px solid var(--ink);background:#e9e3d7;margin-bottom:20px}.lg-start>span,.lg-start>small{display:block;font:10px/1.7 var(--mono);letter-spacing:.03em;color:var(--muted);margin:0 0 10px}.lg-start>strong{font:normal 36px/1.2 var(--serif);font-variant-numeric:tabular-nums;display:block;color:var(--ink)}.lg-gate{border-top:3px solid var(--ink);border-bottom:1px solid var(--line);padding:22px 0;margin:20px 0}.lg-gate>header{display:flex;align-items:baseline;gap:18px;margin-bottom:20px}.lg-gate h2{font:normal 27px/1.25 var(--serif);letter-spacing:-.4px;margin:0 0 15px}.lg-gate small{font:9px/1.8 var(--mono);letter-spacing:.04em;color:var(--muted);display:block;margin:0 0 8px}.lg-gate p{font-size:13px;line-height:1.85;color:var(--muted)}.lg-gate-flow{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.lg-gate-flow>div{min-width:0;border-left:1px solid var(--line);padding-left:17px}.lg-gate-flow span{display:block;font-size:11px;line-height:1.7;color:var(--muted);margin-bottom:8px}.lg-gate-flow strong{font:normal 30px/1.25 var(--serif);font-variant-numeric:tabular-nums;letter-spacing:-.3px;overflow-wrap:anywhere}.lg-stopped strong{color:var(--accent)}.lg-track{height:8px;background:#dcd6c9;margin-top:22px;overflow:hidden}.lg-bar{height:100%;display:block;background:var(--ink);max-width:100%;transition:width .2s}.lg-risk{border-top-color:#778b94}.lg-risk .lg-bar{background:#778b94}.lg-passive{border-top-color:var(--accent)}.lg-passive .lg-bar{background:var(--accent)}.lg-output{padding:25px;background:var(--ink);color:var(--paper);margin:25px 0}.lg-output>span,.lg-output>small{font:10px/1.8 var(--mono);letter-spacing:.03em;color:#e0dbd0;display:block;margin-bottom:10px}.lg-output>strong{font:normal 39px/1.25 var(--serif);font-variant-numeric:tabular-nums;display:block;margin-bottom:12px;overflow-wrap:anywhere}.lg-output p{font-size:12px;line-height:1.85;color:#e0dbd0;margin:0}.lg-buckets{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:23px;margin:30px 0}.lg-bucket{border-top:2px solid var(--line);padding-top:18px;min-width:0}.lg-bucket h3{font:normal 23px/1.3 var(--serif);margin:0 0 13px}.lg-bucket>span,.lg-bucket>small{font:9px/1.7 var(--mono);color:var(--muted);display:block;margin-bottom:8px}.lg-bucket strong{font:normal 30px/1.25 var(--serif);font-variant-numeric:tabular-nums;display:block;overflow-wrap:anywhere}.lg-bucket p{font-size:12px;line-height:1.85;color:var(--muted);margin:13px 0 0}.lg-table-wrap{max-width:100%;overflow-x:auto;margin:25px 0}.lg-ledger{width:100%;min-width:540px;border-collapse:collapse;font-size:13px;line-height:1.8;font-variant-numeric:tabular-nums}.lg-ledger th{font:10px/1.8 var(--mono);text-align:left;font-weight:500;background:#e9e2d5}.lg-ledger td,.lg-ledger th{padding:12px 14px;border-bottom:1px solid var(--line);vertical-align:top}.lg-ledger tr:last-child td{border-bottom-color:var(--ink)}.lg-math{border-top:1px solid var(--ink);border-bottom:1px solid var(--line);padding:21px 0;margin:30px 0}.lg-math summary{font:normal 26px/1.4 var(--serif);cursor:pointer}.lg-math[open] summary{margin-bottom:20px;color:var(--accent)}.lg-math p,.lg-math li{font-size:14px;line-height:1.9;color:#344752}.lg-notes{max-width:850px;margin:35px 0}.lg-notes h2{font:normal 32px/1.3 var(--serif);margin:30px 0 20px}.lg-notes h3{font:normal 25px/1.3 var(--serif);margin:25px 0 17px}.lg-notes p,.lg-notes li{font-size:15px;line-height:1.9;color:#344752}.lg-notes ul,.lg-notes ol{padding-left:22px}.lg-notes a{color:var(--green);text-decoration:underline;text-underline-offset:3px}:where(.lg-layout,.lg-gate-flow,.lg-buckets)>*{min-width:0}
@media(max-width:950px){.lg-layout{grid-template-columns:minmax(250px,.8fr) minmax(0,1.2fr);gap:25px}.lg-controls{padding:23px}.lg-gate h2{font-size:25px}.lg-gate-flow{gap:15px}.lg-gate-flow>div{padding-left:12px}.lg-gate-flow strong{font-size:27px}.lg-gate-flow span{font-size:10px}.lg-buckets{gap:18px}}
@media(max-width:700px){.lg-layout{grid-template-columns:1fr;gap:28px}.lg-controls{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 20px}.lg-controls>legend,.lg-controls>h2,.lg-controls>.lg-hint,.lg-controls>.notice,.lg-controls>.btn{grid-column:1/-1}.lg-gate h2{font-size:28px}.lg-gate-flow strong{font-size:31px}.lg-gate-flow span{font-size:11px}.lg-buckets{gap:20px}.lg-bucket h3{font-size:22px}.lg-bucket strong{font-size:28px}}
@media(max-width:500px){.lg-controls{padding:22px;grid-template-columns:1fr;gap:0}.lg-controls>legend{font-size:25px}.lg-field{margin-bottom:19px}.lg-start{padding:21px}.lg-start>strong{font-size:34px}.lg-gate{padding:20px 0}.lg-gate h2{font-size:26px}.lg-gate-flow{gap:17px}.lg-gate-flow>div{padding-left:13px}.lg-gate-flow strong{font-size:28px}.lg-gate-flow span{font-size:10px}.lg-gate p{font-size:13px}.lg-output{padding:22px}.lg-output>strong{font-size:36px}.lg-buckets{grid-template-columns:1fr;gap:20px}.lg-bucket{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:0 18px;padding-top:17px}.lg-bucket h3{grid-column:1;font-size:23px;margin:0 0 9px}.lg-bucket strong{grid-column:2;grid-row:1/3;font-size:29px;align-self:center}.lg-bucket p{grid-column:1/-1;font-size:12px;margin:6px 0 0}.lg-bucket>span,.lg-bucket>small{grid-column:1}.lg-notes h2{font-size:29px}.lg-notes h3{font-size:25px}.lg-notes p,.lg-notes li{font-size:14px}.lg-math summary{font-size:25px}.lg-math p,.lg-math li{font-size:13px}.lg-ledger{font-size:12px;min-width:510px}.lg-ledger th{font-size:9px}}
@media print{.lg-layout,.lg-buckets{display:block}.lg-controls,.lg-presets{display:none}.lg-start,.lg-gate,.lg-output,.lg-bucket{break-inside:avoid;margin:18px 0;padding:15px;background:white;color:#111;border:1px solid #aaa}.lg-output>span,.lg-output>small,.lg-output p{color:#333}.lg-output>strong{font-size:30px}.lg-bucket{display:block}.lg-table-wrap{overflow:visible}.lg-ledger{min-width:0;font-size:10px}.lg-ledger td,.lg-ledger th{padding:7px}.lg-notes p,.lg-notes li{font-size:12px}.lg-math>div,.lg-math>p,.lg-math>ol{display:block!important}}
/* Final field-map and official-directory structures. */
.fm-intro{margin-top:0;margin-bottom:28px}.fm-intro>strong,.fm-callout>strong{display:block;font:10px/1.7 var(--mono);letter-spacing:.04em;color:var(--accent);margin-bottom:12px}.fm-chooser>span{font-size:11px;line-height:1.8;color:var(--muted)}.fm-study-title{margin:0 0 27px}.fm-study-title h2{font:normal 34px/1.25 var(--serif);letter-spacing:-.5px;margin:0 0 14px}.fm-study-title p{font-size:14px;line-height:1.85;max-width:850px;color:var(--muted);margin:0}.fm-document-head>span{display:block;font:8px/1.7 var(--mono);letter-spacing:.06em;color:var(--accent);margin-bottom:12px}.fm-document-head>small{display:block;font-size:10px;line-height:1.8;color:var(--muted);margin-top:11px}.fm-field>span{display:block;font-size:12px;line-height:1.6;color:var(--ink);margin-bottom:13px}.fm-field>small{margin-bottom:7px}.fm-document>.fm-source-list{padding:0;margin:20px 0 0;border-top:1px solid var(--line);padding-top:13px}.fm-source-list a{display:block;font-size:11px;line-height:1.8;margin:8px 0}.fm-selection{font:10px/1.9 var(--mono)!important;color:var(--muted)!important;margin:0 0 20px!important;border-top:2px solid var(--ink);padding-top:17px;overflow-wrap:anywhere}.fm-lesson>summary>span{display:block;font:9px/1.7 var(--mono);color:var(--accent);margin-bottom:7px}.fm-lesson-body{padding-top:4px}.fm-example-amount{font:normal 37px/1.2 var(--serif);font-variant-numeric:tabular-nums;letter-spacing:-.6px;margin:0 0 25px}.fm-lesson-body>h3{font-size:24px;margin:25px 0 15px}.fm-route>i{font:17px/1 var(--sans);font-style:normal;color:var(--accent)}.fm-lesson-links{display:flex;flex-wrap:wrap;gap:15px 25px;align-items:baseline;margin:25px 0 3px}.fm-lesson-links>a{font-size:11px;line-height:1.8;color:var(--green);text-decoration:underline;text-underline-offset:3px}.fm-lesson-links>.text-link{font-size:11px;text-decoration:none}.fm-principles{border-top:1px solid var(--ink);padding-top:28px;margin-top:35px}.fm-principles h2{font:normal 33px/1.3 var(--serif);margin:0 0 25px;letter-spacing:-.5px}.fm-principles ol{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:35px;padding:0;margin:0;list-style-position:inside}.fm-principles li{font-size:13px;line-height:1.85;color:var(--muted);min-width:0}.fm-principles li::marker{font:10px var(--mono);color:var(--accent)}.fm-principles li>strong{display:block;font:normal 23px/1.3 var(--serif);color:var(--ink);margin:10px 0 15px}.ot-access-select{display:flex;align-items:center;gap:15px;margin:20px 0}.ot-access-select>label{font:10px/1.7 var(--mono);letter-spacing:.02em;margin:0;color:var(--muted)}.ot-access-select>select{min-height:43px;border:1px solid #a9a89f;background:var(--white);padding:10px 35px 10px 12px;color:var(--ink);font-size:13px;max-width:100%}.ot-sidebar h2{font:normal 25px/1.3 var(--serif);letter-spacing:-.2px;margin:19px 0 17px}.ot-card-top{flex-wrap:wrap;justify-content:start;gap:7px 12px}.ot-agency{font:9px/1.7 var(--mono);color:var(--accent)}.ot-access{font:8px/1.7 var(--mono);border:1px solid var(--line);padding:2px 6px;color:var(--muted);letter-spacing:0;text-transform:none}.ot-access-verify,.ot-access-mixed{background:#eee0d5;border-color:#d3b9a8;color:#75432f}.ot-access-login{background:#e4e8e5;border-color:#b8c5c6;color:#334c57}.ot-seasonal{display:block;font:8px/1.7 var(--mono);letter-spacing:0;text-transform:none;color:var(--green);background:#eae2cd;padding:2px 6px;border:1px solid #d3c7aa}.ot-prep a{font-size:11px;line-height:1.8;color:var(--green);text-decoration:underline;text-underline-offset:3px}.ot-principles>div>span{font:10px/1.7 var(--mono);letter-spacing:.04em;color:var(--accent)}.ot-principles h2{font:normal 25px/1.3 var(--serif);letter-spacing:-.3px;margin:12px 0 16px}.ot-principles p{font-size:13px;line-height:1.85;margin:0}
@media(max-width:950px){.fm-principles ol{gap:25px}.fm-principles li{font-size:12px}.fm-principles li>strong{font-size:21px}.fm-field>span{font-size:11px}.fm-field>small{font-size:8px}.ot-card-top{gap:7px 10px}}
@media(max-width:850px){.ot-sidebar h2{display:none}.fm-example-amount{font-size:33px}.fm-lesson-body>h3{font-size:23px}.fm-reading .fm-lesson>summary{font-size:22px}}
@media(max-width:650px){.fm-chooser>span{font-size:11px}.fm-field>span{font-size:12px}.fm-field>small{font-size:9px}.fm-principles ol{grid-template-columns:1fr;gap:25px}.fm-principles li{font-size:14px}.fm-principles li>strong{font-size:25px;margin:10px 0 12px}.fm-lesson-links>a,.fm-lesson-links>.text-link{font-size:12px}.ot-principles p{font-size:14px}}
@media(max-width:500px){.fm-study-title h2{font-size:30px}.fm-study-title p{font-size:13px}.fm-field>span{font-size:11px;line-height:1.7;margin-bottom:11px}.fm-field>small{font-size:8px}.fm-document-head>span{font-size:8px;letter-spacing:.03em}.fm-document-head>small{font-size:10px}.fm-selection{font-size:9px!important}.fm-example-amount{font-size:35px}.fm-lesson-body>h3{font-size:25px}.fm-lesson>summary>span{font-size:9px}.fm-source-list a{font-size:11px}.fm-principles h2{font-size:30px}.ot-access-select{align-items:start;flex-direction:column;gap:9px}.ot-access-select>select{width:100%;font-size:13px}.ot-agency{font-size:9px}.ot-access,.ot-seasonal{font-size:8px}.ot-principles h2{font-size:25px}}
@media print{.fm-study-title h2{font-size:25px}.fm-field>span{font-size:9px}.fm-field>small{font-size:8px}.fm-selection{display:none}.fm-example-amount{font-size:27px}.fm-principles ol{display:block}.fm-principles li{margin-bottom:18px}.fm-principles li>strong{font-size:20px}.fm-document>.fm-source-list{display:none}.ot-access-select{display:none}.ot-principles h2{font-size:23px}}
.lg-actions{display:flex;flex-wrap:wrap;gap:10px;margin:21px 0 0}.lg-actions .btn{margin:0;font-size:11px;padding:11px 16px;gap:12px}.lg-controls>.lg-hint{font-size:11px;line-height:1.85;margin:0}.lg-gate-heading>h2{margin-bottom:12px}.lg-gate-heading>small{font-size:9px;margin-bottom:10px}.lg-gate .lg-track{margin:18px 0}.lg-reconciliation{border-top:1px solid var(--ink);padding-top:25px;margin-top:30px}.lg-reconciliation>h2{font:normal 30px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 18px}.lg-reconciliation>p{font-size:13px;line-height:1.9;color:var(--muted);margin:0 0 23px}.lg-ledger caption{text-align:left;font:10px/1.8 var(--mono);color:var(--muted);margin-bottom:13px}.lg-ledger tbody th,.lg-ledger tfoot th{font:500 13px/1.8 var(--sans);letter-spacing:0;background:#eee8dc}.lg-ledger tfoot td,.lg-ledger tfoot th{font-weight:650;border-bottom:1px solid var(--ink)}
@media(max-width:700px){.lg-actions{grid-column:1/-1}.lg-reconciliation>h2{font-size:29px}}
@media(max-width:500px){.lg-actions .btn{font-size:11px;padding:11px 15px}.lg-reconciliation>h2{font-size:28px}.lg-reconciliation>p{font-size:13px}.lg-ledger tbody th,.lg-ledger tfoot th{font-size:12px}}
@media print{.lg-actions{display:none}.lg-reconciliation>h2{font-size:25px}.lg-ledger tbody th,.lg-ledger tfoot th{font-size:10px}}
/* Lesson navigation must wrap independently of the global header nav. */
.k-next{min-width:0;max-width:100%}.k-next>a{min-width:0;white-space:normal;overflow-wrap:anywhere}.k-lesson-layout>.k-lesson-toc,.k-lesson-layout>div{min-width:0}.k-table-wrap{display:block;width:100%;max-width:100%;min-width:0;overflow-x:auto;contain:inline-size}.k-equation{min-width:0;max-width:100%;white-space:normal;overflow-wrap:anywhere;word-break:normal}
@media(max-width:500px){.k-next>a{max-width:100%;white-space:normal}}
@media print{.k-table-wrap{contain:none;overflow:visible}}
/* Practical taxpayer pathways retain the same chapter rhythm. */
.guide-hero .intro{font-size:16px;line-height:1.85;color:var(--muted);max-width:850px}.guide-meta{font:10px/1.8 var(--mono);letter-spacing:.03em;color:var(--muted);margin-top:20px}.guide-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 40px;border-top:1px solid var(--ink)}.guide-card{border-bottom:1px solid var(--line);padding:28px 0;min-width:0}.guide-card>span{font:10px/1.8 var(--mono);letter-spacing:.04em;color:var(--accent)}.guide-card h2{font:normal 31px/1.25 var(--serif);letter-spacing:-.4px;margin:15px 0 17px}.guide-card p{font-size:15px;line-height:1.85;color:var(--muted);margin:0 0 23px;max-width:570px}.guide-card>.text-link,.guide-card>a{font-size:12px}.guide-card:hover h2{color:var(--accent)}.guide-layout{display:grid;grid-template-columns:minmax(0,800px) minmax(190px,240px);gap:70px;align-items:start}.guide-article{max-width:75ch;min-width:0}.guide-article>h2{font:normal 33px/1.3 var(--serif);letter-spacing:-.4px;margin:32px 0 23px}.guide-article p{font-size:17px;line-height:1.9;color:#344752;margin:0 0 22px}.guide-question{font:normal 24px/1.75 var(--serif);color:var(--ink);border-bottom:1px solid var(--line);padding:0 0 24px;margin:0 0 28px}.guide-question p{font:normal 23px/1.75 var(--serif);color:var(--ink)}.guide-steps{list-style:none;padding:0;margin:0}.guide-step{padding:27px 0;border-top:1px solid var(--line);margin:0;scroll-margin-top:120px}.guide-step-no{font:10px/1.7 var(--mono);letter-spacing:.06em;color:var(--accent);margin:0 0 13px;display:block}.guide-step h2{font:normal 31px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 22px}.guide-step p,.guide-step li{font-size:16px;line-height:1.9;color:#344752}.guide-step ul{margin:15px 0 24px;padding-left:23px}.guide-step li{margin:9px 0}.guide-check{font:10px/1.7 var(--mono);letter-spacing:.02em;border:1px solid #aaa698;background:transparent;color:var(--ink);padding:9px 12px;margin:8px 0 0;text-align:left}.guide-check:hover{border-color:var(--accent);background:var(--soft-accent)}.guide-check[aria-pressed=true],.guide-check.is-complete{background:var(--ink);color:var(--paper);border-color:var(--ink)}.guide-case{border-left:3px solid var(--accent);border-top:1px solid #c4bcac;border-right:1px solid #c4bcac;border-bottom:1px solid #c4bcac;background:#eee7d9;padding:26px 28px;margin:30px 0}.guide-case h2{font:normal 29px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 21px}.guide-case p{font-size:15px;line-height:1.9;margin-bottom:20px}.guide-case p:last-child{margin-bottom:0}.guide-case dl{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:14px 25px;padding:18px 0;margin:21px 0;border-top:1px solid #cfc4b0;border-bottom:1px solid #cfc4b0}.guide-case dt{font-size:13px;line-height:1.8;color:var(--muted)}.guide-case dd{font:normal 25px/1.3 var(--serif);font-variant-numeric:tabular-nums;margin:0;text-align:right;color:var(--ink)}.guide-next{border-top:1px solid var(--ink);padding-top:26px;margin:35px 0}.guide-next h2,.guide-sources>h2{font:normal 30px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 20px}.guide-next ul,.guide-sources ul,.guide-sources ol{margin:0;padding-left:21px}.guide-next li{font-size:15px;line-height:1.85;margin:10px 0}.guide-next a,.guide-sources a{color:var(--green);text-decoration:underline;text-underline-offset:3px}.guide-sources{border-top:1px solid var(--line);padding-top:25px;margin:32px 0}.guide-sources li{font-size:13px;line-height:1.9;color:var(--muted);margin:10px 0}.guide-sources p{font-size:12px;line-height:1.85;color:var(--muted)}.guide-sidebar{min-width:0;position:sticky;top:120px;border-top:2px solid var(--ink);padding-top:20px;font-size:12px;line-height:1.85}.guide-sidebar h2,.guide-sidebar h3{font:10px/1.7 var(--mono);letter-spacing:.05em;text-transform:uppercase;margin:0 0 17px}.guide-sidebar p{font-size:12px;line-height:1.85;color:var(--muted);margin:0 0 18px}.guide-sidebar ul,.guide-sidebar ol{list-style:none;padding:0;margin:0 0 25px}.guide-sidebar li{border-bottom:1px solid var(--line);margin:0}.guide-sidebar li>a{font-size:12px;line-height:1.8;padding:10px 0;display:block}.guide-sidebar a:hover{color:var(--accent)}.guide-progress{display:block;font:10px/1.8 var(--mono);color:var(--accent);margin:0 0 14px}.guide-progress output{font-variant-numeric:tabular-nums}.guide-reset{font-size:11px;padding:0;border-bottom:1px solid var(--line);margin:0 0 22px}.guide-scope{font-size:12px!important;line-height:1.85!important;color:var(--muted)!important;border-left:2px solid var(--accent);padding-left:16px;margin:25px 0!important}.guide-article .version-note{font:10px/1.8 var(--mono);color:var(--muted)}
@media(max-width:1100px){.guide-layout{grid-template-columns:minmax(0,1fr) 200px;gap:45px}.guide-grid{gap:0 30px}.guide-card h2{font-size:29px}}
@media(max-width:850px){.guide-layout{grid-template-columns:minmax(0,1fr);gap:30px}.guide-sidebar{position:static;grid-row:1;padding-top:18px;display:block}.guide-sidebar ul,.guide-sidebar ol{display:flex;flex-wrap:wrap;gap:7px 15px;margin-bottom:18px}.guide-sidebar li{border:0}.guide-sidebar li>a{border:1px solid var(--line);padding:6px 10px;font-size:11px}.guide-sidebar p{max-width:75ch}.guide-progress{display:inline-block;margin-right:20px}.guide-sidebar .guide-reset{display:inline-block;margin-bottom:18px}.guide-grid{gap:0 25px}.guide-card h2{font-size:28px}.guide-card p{font-size:14px}}
@media(max-width:650px){.guide-grid{grid-template-columns:1fr}.guide-card h2{font-size:30px}.guide-card p{font-size:15px}.guide-step h2{font-size:30px}.guide-article p,.guide-step p,.guide-step li{font-size:16px;line-height:1.9}.guide-question p{font-size:22px;line-height:1.75}.guide-case{padding:23px}.guide-case p{font-size:14px}.guide-case h2{font-size:28px}.guide-next li{font-size:14px}.guide-hero .intro{font-size:15px}}
@media(max-width:500px){.guide-card{padding:25px 0}.guide-card h2{font-size:28px}.guide-card p{font-size:14px}.guide-meta{font-size:9px}.guide-step{padding:24px 0}.guide-step-no{font-size:9px}.guide-step h2{font-size:28px}.guide-question p{font-size:21px}.guide-case{padding:21px 19px}.guide-case h2{font-size:27px}.guide-case dl{gap:13px 15px}.guide-case dt{font-size:12px}.guide-case dd{font-size:24px}.guide-next h2,.guide-sources>h2{font-size:28px}.guide-sidebar li>a{font-size:10px;padding:6px 9px}.guide-check{font-size:9px;line-height:1.8}.guide-scope{font-size:12px!important}.guide-sidebar h2,.guide-sidebar h3{font-size:9px}.guide-sidebar p{font-size:11px}.guide-sources li{font-size:12px}}
@media print{.guide-grid,.guide-layout{display:block}.guide-sidebar,.guide-check,.guide-reset,.guide-progress{display:none!important}.guide-card,.guide-step,.guide-case{break-inside:avoid}.guide-article p,.guide-step p,.guide-step li{font-size:12px;line-height:1.7}.guide-step h2{font-size:25px}.guide-case{background:white;border:1px solid #aaa;padding:17px}.guide-case p{font-size:11px}.guide-case h2{font-size:23px}.guide-case dd{font-size:20px}.guide-card h2{font-size:25px}}
/* The built-in-gain figure uses proportions of the stated $130,000 sale price. */
.k-layer-figure{min-width:0;max-width:100%;margin:30px 0;padding:25px;border:1px solid var(--line);background:var(--white)}.k-layer-figure figcaption{margin:0 0 25px}.k-layer-figure figcaption>span{display:block;font:9px/1.8 var(--mono);letter-spacing:.04em;color:var(--accent);margin-bottom:12px}.k-layer-figure figcaption h3{font:normal 28px/1.3 var(--serif);letter-spacing:-.4px;margin:0}.k-layer-diagram{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:30px;align-items:center}.k-layer-stack{display:flex;flex-direction:column;height:360px;min-width:0;border:1px solid var(--ink)}.k-layer-stack>div{display:flex;flex-direction:column;justify-content:center;padding:12px 16px;min-height:0;min-width:0}.k-layer-stack b{display:block;font:normal 26px/1.1 var(--serif);letter-spacing:-.3px;font-variant-numeric:tabular-nums;margin-bottom:7px}.k-layer-stack span{display:block;font-size:11px;line-height:1.5}.k-layer-post{background:var(--ink);color:var(--paper)}.k-layer-built{background:var(--accent);color:var(--white)}.k-layer-basis{background:var(--paper);color:var(--ink);border-top:1px solid var(--ink)}.k-layer-key{min-width:0;border-top:1px solid var(--ink)}.k-layer-key p{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:15px;align-items:baseline;font-size:12px;line-height:1.8;margin:0;padding:14px 0;border-bottom:1px solid var(--line);color:var(--muted)}.k-layer-key strong{font:normal 24px/1.2 var(--serif);letter-spacing:-.4px;color:var(--ink);font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}.k-layer-figure .version-note{margin:24px 0 0;padding-top:17px;font:9px/1.8 var(--mono);color:var(--muted)}.margin-mini-flow{gap:7px}.margin-mini-flow>span{width:68px;height:63px;flex:none;font:normal 16px/1.45 var(--serif);display:block;align-content:center;text-align:center}.margin-mini-flow>i{max-width:18px;min-width:6px}
@media(max-width:700px){.k-layer-figure{padding:23px}.k-layer-diagram{grid-template-columns:minmax(0,1fr);gap:25px}.k-layer-stack{height:360px}.k-layer-stack>div{padding:12px 20px}.k-layer-stack b{font-size:29px}.k-layer-stack span{font-size:12px}.k-layer-key p{font-size:13px}.k-layer-key strong{font-size:25px}}
@media(max-width:500px){.k-layer-figure{padding:20px 17px;margin:25px 0}.k-layer-figure figcaption>span{font-size:8px}.k-layer-figure figcaption h3{font-size:26px}.k-layer-diagram{gap:23px}.k-layer-stack>div{padding:12px 17px}.k-layer-stack b{font-size:27px}.k-layer-stack span{font-size:11px}.k-layer-key p{font-size:12px;gap:14px}.k-layer-key strong{font-size:24px}.k-layer-figure .version-note{font-size:8px}.margin-mini-flow{gap:6px}.margin-mini-flow>span{width:65px;height:62px;font-size:15px}.margin-mini-flow>i{max-width:15px}}
@media print{.k-layer-figure{break-inside:avoid;background:white;padding:17px}.k-layer-diagram{grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:25px}.k-layer-stack{height:280px}.k-layer-stack b{font-size:23px}.k-layer-stack span{font-size:10px}.k-layer-key p{font-size:10px;padding:10px 0}.k-layer-key strong{font-size:21px}.k-layer-figure figcaption h3{font-size:24px}}
/* Keep the complete colored layer heights proportional, including their labels. */
.k-layer-stack>div{padding-top:0;padding-bottom:0}.k-layer-basis{border-top:0;box-shadow:inset 0 1px 0 var(--ink)}
/* Actual field-guide contracts: sidebar navigation and grouped case facts. */
.guide-meta{display:flex;flex-wrap:wrap;gap:9px 20px;align-items:baseline}.guide-meta .print-button{font:10px/1.8 var(--mono);padding:0;border-bottom:1px solid var(--line)}.guide-card-footer{display:flex;justify-content:space-between;align-items:baseline;gap:15px;flex-wrap:wrap;border-top:1px solid var(--line);padding-top:17px;margin-top:22px}.guide-card-footer>span{font:9px/1.8 var(--mono);color:var(--muted)}.guide-card-footer>a{font-size:12px;color:var(--green);text-decoration:underline;text-underline-offset:3px}.guide-article>p.guide-opening{font:normal 23px/1.8 var(--serif);color:var(--ink);border-bottom:1px solid var(--line);padding-bottom:25px;margin-bottom:28px}.guide-step p.guide-question{font:normal 22px/1.65 var(--serif);color:var(--ink);border-bottom:1px solid var(--line);padding-bottom:20px;margin-bottom:22px}.guide-step-footer{display:flex;align-items:baseline;justify-content:space-between;gap:15px 25px;flex-wrap:wrap;margin-top:21px}.guide-inline-sources{font:9px/1.8 var(--mono);color:var(--muted)}.guide-inline-sources a{color:var(--green);text-decoration:underline;text-underline-offset:3px;margin-left:4px}.guide-case>.eyebrow{font-size:9px;margin-bottom:15px}.guide-case dl{display:block}.guide-case dl>div{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:15px 25px;margin:13px 0;align-items:baseline}.guide-case dl>div:first-child{margin-top:0}.guide-case dl>div:last-child{margin-bottom:0}.guide-case dt{min-width:0}.guide-case dd{max-width:100%;overflow-wrap:anywhere}.guide-case .guide-case-lesson{border-top:1px solid #cfc4b0;padding-top:18px;margin-top:22px;font-size:14px;color:var(--ink)}.guide-related{display:flex;flex-wrap:wrap;gap:15px 25px;margin-top:25px}.guide-related .text-link{font-size:12px}.guide-sidebar>nav{display:block;position:static;margin:0 0 25px;padding:0;min-width:0}.guide-sidebar>nav>a{display:block;border-bottom:1px solid var(--line);padding:10px 0;margin:0;white-space:normal;font-size:12px;line-height:1.8;min-width:0;overflow-wrap:anywhere}.guide-sidebar>nav>a:after{display:none}.guide-sidebar>nav>a>span{font:9px/1.8 var(--mono);color:var(--accent);margin-right:9px}.guide-sidebar>.guide-progress{display:block;font-family:var(--sans);margin:0;padding-top:22px;border-top:1px solid var(--line)}.guide-progress>h3{font:9px/1.8 var(--mono);letter-spacing:.03em;color:var(--ink);margin:0 0 14px}.guide-progress>output{display:block;font:11px/1.8 var(--mono);color:var(--accent);margin-bottom:14px}.guide-progress>p{font-size:11px;line-height:1.85;color:var(--muted);margin:0 0 17px}.guide-progress>.guide-reset{font-size:11px;margin-bottom:0}.guide-scope>h2{font:normal 26px/1.3 var(--serif);letter-spacing:-.3px;margin:0 0 17px}.guide-scope>p{font-size:13px;line-height:1.85;max-width:850px;color:var(--muted)}
/* Seven header links collapse before they compete with bilingual branding. */
@media(max-width:1060px){.site-header nav{display:none}.site-header .header-tools{margin-left:auto;border-left:0}.site-header .menu-open{display:block}.mobile-nav{position:fixed;left:0;right:0;top:96px;z-index:11;flex-direction:column;gap:17px;padding:24px;background:var(--paper);border-bottom:1px solid var(--ink);box-shadow:none}}
@media(max-width:950px){.mobile-nav{top:82px}}
@media(max-width:850px){.guide-sidebar>nav{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:20px}.guide-sidebar>nav>a{font-size:11px;border:1px solid var(--line);padding:7px 10px;line-height:1.7;max-width:100%}.guide-sidebar>nav>a>span{font-size:8px}.guide-sidebar>.guide-progress{display:block}.guide-progress>p{max-width:75ch}.guide-case dl>div{gap:15px 22px}}
@media(max-width:500px){.mobile-nav{top:80px}.guide-meta{font-size:9px;gap:8px 15px}.guide-meta .print-button{font-size:9px}.guide-card-footer>span{font-size:8px}.guide-card-footer>a{font-size:11px}.guide-article>p.guide-opening{font-size:21px;line-height:1.8}.guide-step p.guide-question{font-size:21px;line-height:1.65}.guide-step-footer{align-items:start;gap:13px;margin-top:19px}.guide-inline-sources{font-size:9px}.guide-case dl>div{display:block;margin:17px 0}.guide-case dd{font-size:24px;text-align:left;margin-top:7px}.guide-case .guide-case-lesson{font-size:13px}.guide-related{display:block}.guide-related .text-link{display:flex;justify-content:space-between;margin:15px 0;font-size:11px}.guide-sidebar>nav>a{font-size:10px;padding:7px 9px}.guide-scope>h2{font-size:25px}.guide-scope>p{font-size:12px}}
@media print{.guide-card-footer{font-size:10px}.guide-sidebar{display:none!important}.guide-article>p.guide-opening{font-size:17px}.guide-step p.guide-question{font-size:16px}.guide-step-footer{display:none}.guide-case dl>div{display:grid;grid-template-columns:minmax(0,1fr) auto}.guide-case dd{font-size:20px;text-align:right}.guide-related .text-link{font-size:10px}}
.guide-meta{font:11px/1.7 var(--mono);display:flex;flex-wrap:wrap;gap:8px 18px}.guide-meta .print-button{font-size:11px;line-height:1.7}.guide-sidebar>nav{display:flex;flex-direction:column;align-items:stretch;gap:0}.guide-sidebar>nav>a{margin:0;white-space:normal}
@media(max-width:850px){.guide-sidebar>nav{display:flex;flex-direction:column;align-items:stretch;gap:0}.guide-sidebar>nav>a{border:0;border-bottom:1px solid var(--line);font-size:12px;line-height:1.8;padding:10px 0;margin:0;white-space:normal}}
@media(max-width:500px){.guide-meta{font-size:11px;line-height:1.7;gap:8px 18px}.guide-meta .print-button{font-size:11px}.guide-sidebar>nav>a{font-size:12px;padding:10px 0}}
@media print{.guide-sidebar{display:none!important}}
/* Research desk: distinguish a source's use from its limits. */
.rh-intro-note{border-left:2px solid var(--accent);padding:15px 19px;background:var(--sage);font-size:13px;line-height:1.85;color:#344752;margin:0 0 28px}.rh-principles{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:35px;margin:0 0 35px}.rh-principles h2{font:normal 26px/1.3 var(--serif);letter-spacing:-.3px;margin:0 0 16px}.rh-principles p{font-size:14px;line-height:1.85;color:var(--muted);margin:0}.rh-toolbar{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:9px 16px;align-items:end}.rh-toolbar label{grid-column:1/-1;font:10px/1.8 var(--mono);letter-spacing:.03em;color:var(--ink)}.rh-toolbar input{width:100%;min-width:0;min-height:47px;border:1px solid #a9a89f;background:var(--white);padding:12px 15px;font-size:14px;color:var(--ink)}.rh-toolbar .btn{min-height:47px;font-size:11px}.rh-filters{display:flex;flex-wrap:wrap;gap:8px;margin:20px 0}.rh-filters button{border:1px solid var(--line);font:10px/1.7 var(--mono);padding:8px 12px;text-align:left;background:transparent}.rh-filters button.selected,.rh-filters button[aria-pressed=true],.rh-filters button:hover{border-color:var(--ink);background:var(--ink);color:var(--paper)}.rh-count{font:10px/1.8 var(--mono);color:var(--muted);margin:0 0 20px}.rh-list{border-top:1px solid var(--ink)}.rh-entry{border-bottom:1px solid var(--line);padding:0}.rh-entry>summary{display:grid;grid-template-columns:180px minmax(0,1fr);gap:24px;align-items:baseline;cursor:pointer;list-style:none;padding:23px 0}.rh-entry>summary::-webkit-details-marker{display:none}.rh-kind{font:9px/1.8 var(--mono);letter-spacing:.02em;color:var(--accent)}.rh-entry>summary h3{font:normal 27px/1.3 var(--serif);letter-spacing:-.4px;margin:0}.rh-entry[open]>summary h3{color:var(--accent)}.rh-entry-body{padding:0 0 25px 204px;min-width:0}.rh-use,.rh-limit{margin:0 0 20px;max-width:850px}.rh-entry-body h4{font:10px/1.7 var(--mono);letter-spacing:.035em;text-transform:uppercase;color:var(--accent);margin:0 0 12px}.rh-entry-body p{font-size:15px;line-height:1.9;color:#344752;margin:0}.rh-limit{padding:16px 19px;border-left:2px solid var(--line);background:#eee9dd}.rh-limit p{font-size:14px}.rh-meta{font:9px/1.85 var(--mono);color:var(--muted);margin:18px 0 14px;overflow-wrap:anywhere}.rh-source{font-size:12px;line-height:1.85;color:var(--green);text-decoration:underline;text-underline-offset:3px;overflow-wrap:anywhere}.rh-actions{display:flex;flex-wrap:wrap;gap:10px;margin:25px 0 35px}.rh-actions .btn{font-size:11px}.rh-path{border-top:1px solid var(--ink);padding-top:30px;margin-top:35px}.rh-path>h2{font:normal 35px/1.25 var(--serif);letter-spacing:-.6px;max-width:950px;margin:18px 0 23px}.rh-path>p{font-size:16px;line-height:1.9;color:#344752;max-width:900px;margin:0 0 30px}.rh-path-step{display:grid;grid-template-columns:45px minmax(0,1fr);gap:23px;padding:25px 0;border-top:1px solid var(--line);max-width:1000px}.rh-step-number{font:11px/1.8 var(--mono);color:var(--accent);padding-top:5px}.rh-path-step h3{font:normal 28px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 17px}.rh-path-step p{font-size:16px;line-height:1.9;color:#344752;margin:0 0 20px;max-width:850px}.rh-step-links{display:flex;flex-wrap:wrap;gap:12px 25px;align-items:baseline}.rh-step-links .text-link{font-size:12px}.rh-checklist{border-top:1px solid var(--ink);padding-top:28px;margin-top:30px}.rh-checklist h2{font:normal 32px/1.3 var(--serif);letter-spacing:-.4px;max-width:900px;margin:0 0 23px}.rh-checklist ul{padding-left:22px;max-width:950px}.rh-checklist li{font-size:15px;line-height:1.9;color:#344752;margin:10px 0}
/* Annual reference tables share exact editions with the calculation engine. */
.tr-controls{display:flex;flex-wrap:wrap;gap:18px 23px;align-items:end;margin:25px 0 35px}.tr-controls label{display:block;font-size:12px;line-height:1.7;margin-bottom:8px}.tr-controls select{width:100%;max-width:100%;min-height:46px;border:1px solid #a9a89f;background:var(--white);padding:11px 38px 11px 13px;font-size:14px;color:var(--ink)}.tr-controls>div{min-width:180px;max-width:100%}.tr-controls>div:nth-child(2){min-width:280px}.tr-controls .btn{min-height:46px;font-size:11px}.tr-controls .print-button{font-size:11px;padding:0;border-bottom:1px solid var(--line);margin-bottom:12px}.tr-sheet>header>h2{font:normal 36px/1.25 var(--serif);letter-spacing:-.6px;margin:0 0 19px}.tr-sheet .margin-kicker{margin-bottom:15px}.tr-year-note{font-size:13px;line-height:1.85;color:var(--muted);max-width:900px;margin:0 0 23px}.tr-summary-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:25px;border-top:2px solid var(--ink);margin:28px 0 30px}.tr-metric{padding:21px 0 23px;border-bottom:1px solid var(--line);min-width:0}.tr-metric small{display:block;font:9px/1.8 var(--mono);color:var(--muted);margin-bottom:13px;min-height:33px}.tr-metric strong{display:block;font:normal 32px/1.25 var(--serif);letter-spacing:-.6px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere;margin-bottom:14px}.tr-metric p{font-size:12px;line-height:1.85;color:var(--muted);margin:0}.tr-table-wrap{display:block;width:100%;max-width:100%;min-width:0;overflow-x:auto;contain:inline-size;margin:25px 0}.tr-table{width:100%;min-width:600px;border-collapse:collapse;font-variant-numeric:tabular-nums;font-size:14px;line-height:1.8}.tr-table caption{text-align:left;font:10px/1.85 var(--mono);color:var(--muted);margin-bottom:15px}.tr-table thead th{font:10px/1.8 var(--mono);letter-spacing:.015em;font-weight:500;background:#e9e2d5;vertical-align:bottom}.tr-table th,.tr-table td{padding:13px 15px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}.tr-table tbody th{font-weight:550;background:#eee8dc}.tr-table tbody tr:last-child>*{border-bottom-color:var(--ink)}.tr-formula{padding:20px 23px;background:var(--sage);border-left:2px solid var(--accent);margin:25px 0}.tr-formula h3{font:normal 25px/1.3 var(--serif);margin:0 0 15px}.tr-formula p{font-size:14px;line-height:1.9;color:#344752;max-width:1000px;margin:0}.tr-sources{margin:25px 0}.tr-sources h3{font:10px/1.8 var(--mono);letter-spacing:.03em;text-transform:uppercase;margin:0 0 12px}.tr-sources ul{padding-left:20px}.tr-sources li{font-size:12px;line-height:1.9;margin:9px 0}.tr-sources a{color:var(--green);text-decoration:underline;text-underline-offset:3px}.tr-comparison{border-top:1px solid var(--ink);padding-top:30px;margin-top:35px}.tr-comparison h2{font:normal 34px/1.3 var(--serif);letter-spacing:-.5px;margin:0 0 21px}.tr-comparison>p{font-size:15px;line-height:1.9;color:#344752;max-width:950px}.tr-comparison>.tr-year-note{font-size:13px;color:var(--muted)}.tr-reference .margin-annotation{display:flex;flex-wrap:wrap;gap:15px 25px;max-width:none;margin:30px 0}.tr-reference .margin-annotation .text-link{font-size:11px}.tr-appendix{border-top:1px solid var(--ink);border-bottom:1px solid var(--line);padding:23px 0;margin:35px 0}.tr-appendix>summary{font:normal 27px/1.4 var(--serif);cursor:pointer}.tr-appendix[open]>summary{color:var(--accent);margin-bottom:22px}.tr-appendix>p{font-size:14px;line-height:1.9;color:#344752;max-width:950px}.tr-year-appendix{margin:28px 0}.tr-year-appendix>h3{font:normal 32px/1.2 var(--serif);color:var(--accent);margin:0 0 18px}.tr-status-appendix{border-top:1px solid var(--line);padding:17px 0}.tr-status-appendix>summary{font:normal 23px/1.4 var(--serif);cursor:pointer}.tr-status-appendix[open]>summary{margin-bottom:18px}.tr-status-appendix>p{font-size:13px;line-height:1.85;color:var(--muted)}.tr-status-appendix .tr-table{min-width:480px}.tr-directory{margin:35px 0}.tr-directory>h2{font:normal 34px/1.3 var(--serif);letter-spacing:-.5px;margin:0 0 23px}.tr-directory>p{font-size:16px;line-height:1.9;color:#344752;max-width:950px;margin:0 0 30px}.tr-resource{display:grid;grid-template-columns:145px minmax(0,1fr);gap:10px 30px;border-top:1px solid var(--line);padding:25px 0}.tr-resource>small{grid-column:1;grid-row:1/4;font:9px/1.85 var(--mono);color:var(--accent);letter-spacing:.025em;padding-top:4px}.tr-resource>h3{grid-column:2;font:normal 27px/1.3 var(--serif);letter-spacing:-.3px;margin:0}.tr-resource>h3 a:hover{color:var(--accent)}.tr-resource>p{grid-column:2;font-size:15px;line-height:1.9;color:#344752;max-width:950px;margin:0}.tr-resource>.tr-resource-check{font-size:13px;color:var(--muted);border-left:2px solid var(--line);padding-left:16px;margin-top:7px}
/* Free filing: comparison first, then the scope of each service. */
.ff-hero .intro{font-size:16px;line-height:1.85;max-width:850px;color:var(--muted)}.ff-season-note{background:var(--sage);border-left:2px solid var(--accent);padding:18px 21px;margin:26px 0 0;max-width:1000px}.ff-season-note h2{font:normal 24px/1.3 var(--serif);margin:0 0 13px}.ff-season-note p{font-size:13px;line-height:1.9;color:#344752;margin:0}.ff-refs{font:9px/1.9 var(--mono);color:var(--muted);white-space:normal}.ff-refs>a{color:var(--green);text-decoration:underline;text-underline-offset:3px;margin-left:4px}.ff-path{margin:0 0 40px}.ff-path>ol{list-style:none;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:30px;padding:0;margin:0}.ff-path>ol>li{border-top:2px solid var(--ink);padding-top:18px;min-width:0}.ff-path li>span{font:9px/1.8 var(--mono);color:var(--accent)}.ff-path h3{font:normal 25px/1.3 var(--serif);letter-spacing:-.3px;margin:13px 0 16px}.ff-path p{font-size:13px;line-height:1.9;color:var(--muted);margin:0}#ff-compare>h2{font:normal 34px/1.3 var(--serif);letter-spacing:-.5px;margin:0 0 25px}.ff-table-wrap{display:block;width:100%;max-width:100%;min-width:0;contain:inline-size;overflow-x:auto;margin:25px 0}.ff-table{width:100%;min-width:860px;border-collapse:collapse;font-size:13px;line-height:1.85}.ff-table caption{text-align:left;font:10px/1.85 var(--mono);color:var(--muted);margin-bottom:15px}.ff-table th,.ff-table td{padding:14px 15px;text-align:left;vertical-align:top;border-bottom:1px solid var(--line)}.ff-table thead th{font:10px/1.8 var(--mono);background:#e9e2d5;font-weight:500}.ff-table tbody th{font-size:14px;font-weight:500;background:#eee8dc;min-width:150px}.ff-table tbody th>a{color:var(--green);text-decoration:underline;text-underline-offset:3px}.ff-table tbody tr:last-child>*{border-bottom-color:var(--ink)}.ff-table-note{font-size:12px;line-height:1.85;color:var(--muted);max-width:950px;margin:0 0 35px}.ff-layout{display:grid;grid-template-columns:minmax(0,800px) minmax(190px,240px);gap:70px;align-items:start;margin-top:35px}.ff-layout>article{min-width:0;max-width:75ch}.ff-layout article>section{margin:0 0 35px;scroll-margin-top:120px}.ff-layout article h2{font:normal 32px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 23px}.ff-layout article p{font-size:16px;line-height:1.9;color:#344752;margin:0 0 22px}.ff-programs{border-top:1px solid var(--ink);padding-top:28px}.ff-program{border-bottom:1px solid var(--line);padding:0}.ff-program>summary{display:flex;justify-content:space-between;align-items:baseline;gap:20px;list-style:none;cursor:pointer;font:normal 25px/1.4 var(--serif);padding:20px 0}.ff-program>summary::-webkit-details-marker{display:none}.ff-program>summary>span:last-child{font:23px/1 var(--sans);color:var(--accent)}.ff-program[open]>summary{color:var(--accent)}.ff-program[open]>summary>span:last-child{transform:rotate(45deg)}.ff-program>div{padding:0 0 23px}.ff-program>div>p{font-size:15px;line-height:1.9}.ff-program-links{display:flex;flex-wrap:wrap;align-items:baseline;gap:13px 25px;margin:22px 0 0}.ff-program-links>a{font-size:12px;line-height:1.85;color:var(--green);text-decoration:underline;text-underline-offset:3px}.ff-prep{border-top:1px solid var(--ink);padding-top:28px}.ff-prep ol{padding-left:23px;margin:0 0 24px}.ff-prep li{font-size:15px;line-height:1.9;color:#344752;margin:12px 0}.ff-layout article p.ff-privacy{font-size:13px;line-height:1.85;border-left:2px solid var(--accent);padding-left:17px;color:var(--muted)}.ff-help{padding:24px;border:1px solid var(--line);background:var(--white)}.ff-layout article .ff-help h2{font-size:28px}.ff-layout article .ff-help p{font-size:14px;line-height:1.9}.ff-related{display:flex;flex-wrap:wrap;gap:15px 25px;margin-top:23px}.ff-related .text-link{font-size:12px}.ff-direct-file{border-top:1px solid var(--line);padding-top:25px}.ff-layout article .ff-direct-file h2{font-size:29px}.ff-layout article .ff-direct-file p{font-size:14px;line-height:1.9}.ff-sources{border-top:1px solid var(--ink);padding-top:28px}.ff-sources ol{padding-left:21px}.ff-sources li{font-size:13px;line-height:1.9;margin:11px 0;scroll-margin-top:120px}.ff-sources a{color:var(--green);text-decoration:underline;text-underline-offset:3px;overflow-wrap:anywhere}.ff-layout article .version-note{font:10px/1.85 var(--mono);color:var(--muted)}.ff-sidebar{min-width:0;position:sticky;top:120px;border-top:2px solid var(--ink);padding-top:20px}.ff-sidebar>h2{font:10px/1.8 var(--mono);letter-spacing:.04em;text-transform:uppercase;margin:0 0 17px}.ff-sidebar>nav{display:flex;flex-direction:column;align-items:stretch;gap:0;position:static;padding:0;margin:0 0 25px}.ff-sidebar>nav>a{display:block;white-space:normal;min-width:0;padding:10px 0;margin:0;border-bottom:1px solid var(--line);font-size:12px;line-height:1.8;overflow-wrap:anywhere}.ff-sidebar>nav>a:after{display:none}.ff-checkpoints{border-top:1px solid var(--line);padding-top:22px}.ff-checkpoints h3{font:9px/1.8 var(--mono);letter-spacing:.04em;text-transform:uppercase;margin:0 0 17px}.ff-local-check{display:block;text-align:left;width:100%;padding:10px 11px;border:1px solid var(--line);font-size:11px;line-height:1.8;margin:0 0 9px;background:transparent}.ff-local-check>span{color:var(--accent);margin-right:4px}.ff-local-check:hover{border-color:var(--accent);background:var(--soft-accent)}.ff-local-check[aria-pressed=true]{background:var(--ink);color:var(--paper);border-color:var(--ink)}.ff-local-check[aria-pressed=true]>span{color:var(--paper)}.ff-progress{display:block;font:10px/1.85 var(--mono);color:var(--accent);margin:18px 0 13px}.ff-checkpoints p{font-size:11px;line-height:1.85;color:var(--muted);margin:0 0 16px}.ff-reset{font-size:11px;padding:0;border-bottom:1px solid var(--line)}
/* SALT phasedown: a responsive curve backed by exact tabulated values. */
.sc-presets{display:flex;flex-wrap:wrap;gap:9px;margin:25px 0}.sc-presets .btn{font:10px/1.7 var(--mono);padding:9px 12px;gap:10px;text-align:left}.sc-presets .print-button{font-size:11px;padding:0;border-bottom:1px solid var(--line);align-self:center;margin-left:8px}.sc-layout{display:grid;grid-template-columns:minmax(260px,.75fr) minmax(0,1.25fr);gap:35px;align-items:start}.sc-controls{min-width:0;border:1px solid var(--line);background:var(--white);padding:27px;margin:0}.sc-controls>legend{font:normal 27px/1.25 var(--serif);padding:0 8px}.sc-field{min-width:0;margin:0 0 20px}.sc-field label{display:block;font-size:12px;line-height:1.7;margin:0 0 8px}.sc-field input,.sc-field select{width:100%;min-height:44px;max-width:100%;padding:10px 12px;border:1px solid #a9a89f;background:var(--paper);color:var(--ink);font-size:14px;font-variant-numeric:tabular-nums}.sc-hint{font-size:11px;line-height:1.85;color:var(--muted);margin:8px 0 0}.sc-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:22px}.sc-actions .btn{font-size:11px;padding:11px 15px;gap:12px}.sc-summary{min-width:0}.sc-summary>h2{font:normal 30px/1.3 var(--serif);letter-spacing:-.4px;margin:17px 0 25px}.sc-values{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;border-top:2px solid var(--ink);border-bottom:1px solid var(--line);padding:20px 0}.sc-values>div{min-width:0}.sc-values span{font:9px/1.8 var(--mono);color:var(--muted);display:block;margin-bottom:12px}.sc-values strong{font:normal 28px/1.25 var(--serif);letter-spacing:-.6px;font-variant-numeric:tabular-nums;display:block;overflow-wrap:anywhere}.sc-cap-note{font-size:12px;line-height:1.9;color:var(--muted);margin:20px 0 25px}.sc-curve{min-width:0;max-width:100%;margin:25px 0;border:1px solid var(--line);background:var(--white);padding:16px 10px}.sc-curve>svg{display:block;width:100%;height:auto;max-width:100%;overflow:visible}.sc-curve svg text{font:10.5px var(--sans);fill:var(--muted);font-variant-numeric:tabular-nums}.sc-axis{stroke:#7c8589;stroke-width:1}.sc-grid{stroke:#d9d6cc;stroke-width:1}.sc-cap-line{stroke:var(--accent);stroke-width:3.5}.sc-eligible-line{stroke:var(--ink);stroke-width:2.5;stroke-dasharray:8 5}.sc-current-marker{stroke:#687780;stroke-width:1;stroke-dasharray:3 4}.sc-curve figcaption{font-size:11px;line-height:1.85;color:var(--muted);padding:12px 11px 3px}.sc-legend{display:flex;flex-wrap:wrap;gap:9px 22px;margin-bottom:13px}.sc-legend span{font:9px/1.8 var(--mono);display:flex;align-items:center;gap:9px}.sc-legend span:before{content:'';display:inline-block;width:23px;min-width:23px;height:3px;background:var(--accent)}.sc-legend .sc-eligible-key:before{background:none;height:0;border-top:2px dashed var(--ink)}.sc-data,.sc-math{border-top:1px solid var(--line);padding:20px 0;margin:25px 0}.sc-data summary,.sc-math summary{font:normal 24px/1.4 var(--serif);cursor:pointer}.sc-data[open] summary,.sc-math[open] summary{color:var(--accent);margin-bottom:18px}.sc-math p,.sc-math li{font-size:13px;line-height:1.9;color:#344752}.sc-math ol{padding-left:21px}.sc-math li{padding:5px 0}.sc-table-wrap{display:block;width:100%;max-width:100%;min-width:0;contain:inline-size;overflow-x:auto;margin:25px 0}.sc-table{width:100%;min-width:550px;border-collapse:collapse;font-size:13px;line-height:1.85;font-variant-numeric:tabular-nums}.sc-table caption{text-align:left;font:10px/1.85 var(--mono);color:var(--muted);margin-bottom:14px}.sc-table th,.sc-table td{padding:12px 14px;text-align:left;vertical-align:top;border-bottom:1px solid var(--line)}.sc-table thead th{font:10px/1.8 var(--mono);font-weight:500;background:#e9e2d5}.sc-table tbody th{font-weight:500;background:#eee8dc}.sc-table tbody tr:last-child>*{border-bottom-color:var(--ink)}.sc-parameters{border-top:1px solid var(--ink);padding-top:30px;margin:35px 0}.sc-parameters h2,.sc-notes h2{font:normal 33px/1.3 var(--serif);letter-spacing:-.4px;margin:0 0 23px}.sc-parameters>p,.sc-notes>p{font-size:16px;line-height:1.9;color:#344752;max-width:950px}.sc-notes{border-top:1px solid var(--line);padding-top:28px;margin-top:30px;max-width:950px}.sc-notes h3{font:normal 26px/1.3 var(--serif);margin:30px 0 20px}.sc-notes li{font-size:13px;line-height:1.9;margin:10px 0}.sc-notes ul{padding-left:21px}.sc-notes a{color:var(--green);text-decoration:underline;text-underline-offset:3px;overflow-wrap:anywhere}.sc-notes>.version-note{font:10px/1.85 var(--mono);color:var(--muted)}
:where(.rh-principles,.rh-toolbar,.rh-entry>summary,.rh-path-step,.tr-summary-grid,.tr-resource,.ff-path>ol,.ff-layout,.sc-layout,.sc-values)>*{min-width:0}
@media(max-width:1100px){.rh-entry>summary{grid-template-columns:150px minmax(0,1fr);gap:25px}.rh-entry-body{padding-left:175px}.tr-summary-grid{gap:20px}.tr-metric strong{font-size:29px}.tr-resource{grid-template-columns:125px minmax(0,1fr);gap:10px 25px}.ff-layout{grid-template-columns:minmax(0,1fr) 200px;gap:45px}.ff-path>ol{gap:25px}.sc-layout{gap:25px}.sc-values{gap:15px}.sc-values strong{font-size:26px}}
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@media(max-width:850px){.rh-entry>summary{grid-template-columns:125px minmax(0,1fr);gap:20px}.rh-entry-body{padding-left:145px}.rh-entry>summary h3{font-size:25px}.rh-path>h2{font-size:33px}.ff-layout{grid-template-columns:1fr;gap:30px}.ff-sidebar{position:static;top:auto}.ff-sidebar>nav{display:flex;flex-direction:column;align-items:stretch}.ff-sidebar>nav>a{white-space:normal}.ff-checkpoints{max-width:600px}.ff-local-check{font-size:12px}.ff-checkpoints p{font-size:12px}.ff-path h3{font-size:25px}.tr-resource{grid-template-columns:100px minmax(0,1fr);gap:10px 23px}}
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/* Citation anatomy: compact examples with explicit source families. */
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@media(max-width:1100px){.cd-layout{gap:25px}.cd-grid{gap:0 25px}.cd-components>div{grid-template-columns:100px minmax(0,1fr);gap:17px}.cd-entry>h2{font-size:31px}.cd-entry>h3{font-size:22px}}
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@media(max-width:500px){.cd-intro p{font-size:15px}.cd-panel{padding:23px}.cd-panel input{font-size:13px}.cd-panel>p{font-size:11px}.cd-panel label{font-size:9px}.cd-examples>button{font-size:9px}.cd-decoded>h2,.cd-unrecognized>h2{font-size:29px}.cd-components>div{grid-template-columns:90px minmax(0,1fr);gap:17px}.cd-components dt{font-size:8px}.cd-components dd{font-size:13px}.cd-decoded>p,.cd-unrecognized>p{font-size:14px}.cd-limit{font-size:12px;padding:15px 17px}.cd-search label{font-size:9px}.cd-search input{font-size:13px}.cd-filters button{font-size:9px;padding:8px 10px}.cd-family{font-size:9px}.cd-entry>h2{font-size:31px}.cd-entry>h3{font-size:24px}.cd-entry>p{font-size:14px}.cd-entry>details>summary{font-size:12px}.cd-entry>details>p{font-size:13px}.cd-entry>details>p.cd-limit{font-size:12px}.cd-entry>details>a{font-size:11px}.cd-example{font-size:11px;padding:12px 13px}.cd-page .notice h2{font-size:25px}.cd-page .notice li{font-size:12px}.cd-sources h2{font-size:29px}.cd-sources p{font-size:14px}.cd-sources li{font-size:12px}}
@media print{.cd-layout,.cd-grid{display:block}.cd-panel,.cd-search,.cd-filters{display:none}.cd-decoded{border-top:1px solid #aaa;break-inside:avoid}.cd-entry{break-inside:avoid}.cd-entry>h2{font-size:27px}.cd-entry>h3{font-size:22px}.cd-entry>p{font-size:12px}.cd-example{background:white;font-size:10px;border:1px solid #aaa}.cd-entry>details>*:not(summary){display:block!important}.cd-entry>details>summary{font-size:11px}.cd-entry>details>p,.cd-entry>details>p.cd-limit{font-size:11px}.cd-limit{background:white;border:1px solid #aaa}.cd-sources p,.cd-sources li{font-size:12px}}