/* Karamthulla & Associates — "The Cobalt Pen" design system
   Tokens → base → layout → components → pages. Mobile first. */

@font-face{font-family:"Newsreader";src:url(/fonts/newsreader.woff2) format("woff2");font-weight:380 520;font-style:normal;font-display:swap}
@font-face{font-family:"Geist";src:url(/fonts/geist.woff2) format("woff2");font-weight:100 900;font-style:normal;font-display:swap}
@font-face{font-family:"Geist";src:url(/fonts/geist-rupee.woff2) format("woff2");font-weight:100 900;unicode-range:U+20B9;font-display:swap}
@font-face{font-family:"Geist Mono";src:url(/fonts/geist-mono.woff2) format("woff2");font-weight:100 900;font-display:swap}

:root{
  --paper:#FFFFFF; --paper-2:#F4F4F1; --paper-3:#EAEAE5;
  --ink:#0B0B0C; --ink-2:#2E2F33; --muted:#5C5E66; --line:#E1E1DC; --line-2:#C7C7C1;
  --cobalt:#2C3480; --cobalt-deep:#20265F; --cobalt-tint:#ECEDF7; --cobalt-soft:#AEB4F2;
  --serif:"Newsreader",Georgia,"Times New Roman",serif;
  --sans:"Geist",ui-sans-serif,system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
  --mono:"Geist Mono",ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;
  --gut:clamp(20px,4vw,48px); --max:1320px;
  --s1:8px; --s2:16px; --s3:24px; --s4:32px; --s5:48px; --s6:72px; --s7:clamp(72px,10vw,136px);
  --fs-display:clamp(44px,7.2vw,108px); --fs-h1:clamp(38px,5.4vw,76px); --fs-h2:clamp(30px,3.6vw,50px);
  --fs-h3:20px; --fs-body:17px; --fs-small:15px; --fs-meta:13px;
  --ease:cubic-bezier(.2,.7,.1,1);
  --head-h:68px;
}

/* ---------- base ---------- */
*,*::before,*::after{box-sizing:border-box}
[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%;text-size-adjust:100%;scroll-padding-top:calc(var(--head-h) + 16px)}
@media (prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}}
body{margin:0;background:var(--paper);color:var(--ink-2);font:400 var(--fs-body)/1.6 var(--sans);font-feature-settings:"ss01","cv11";-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}
img,svg{display:block;max-width:100%}
img{height:auto}
a{color:inherit;text-decoration-thickness:1px;text-underline-offset:.2em}
a:hover{color:var(--cobalt)}
h1,h2,h3,h4{margin:0;color:var(--ink);font-weight:400}
h1,h2{font-family:var(--serif);letter-spacing:-.018em;line-height:1.04;text-wrap:balance}
h1{font-size:var(--fs-h1)} h2{font-size:var(--fs-h2)}
h3{font:500 var(--fs-h3)/1.3 var(--sans);letter-spacing:-.01em}
p{margin:0}
ul,ol{margin:0;padding:0;list-style:none}
button,input,select,textarea{font:inherit;color:inherit}
:focus-visible{outline:2px solid var(--cobalt);outline-offset:3px;border-radius:1px}
::selection{background:var(--cobalt);color:#fff}
.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}
.skip{position:absolute;left:12px;top:-60px;z-index:100;background:var(--ink);color:#fff;padding:10px 14px;text-decoration:none}
.skip:focus{top:12px;color:#fff}
.wrap{width:100%;max-width:calc(var(--max) + 2*var(--gut));margin:0 auto;padding:0 var(--gut)}
.meta{font:400 var(--fs-meta)/1.4 var(--mono);letter-spacing:.02em;color:var(--muted)}
.lead{font-size:clamp(18px,1.6vw,21px);line-height:1.55;color:var(--ink-2);max-width:40em}
.num{font-variant-numeric:tabular-nums lining-nums}

/* ---------- marks (signature device) ---------- */
.mk{width:1em;height:1em;flex:none;color:var(--cobalt);overflow:visible}
.mk path,.mk circle,.mk line{fill:none;stroke:currentColor;stroke-width:var(--sw,2);stroke-linecap:round;stroke-linejoin:round}
.mk .dot{fill:currentColor;stroke:none}
.draw-in [pathLength]{stroke-dasharray:1}

/* ---------- buttons & links ---------- */
.btn{display:inline-flex;align-items:center;gap:12px;min-height:48px;padding:0 22px;border:1px solid var(--ink);background:var(--ink);color:#fff;text-decoration:none;font:500 16px/1 var(--sans);letter-spacing:-.005em;cursor:pointer;transition:background .2s,border-color .2s,color .2s}
.btn:hover{background:var(--cobalt);border-color:var(--cobalt);color:#fff}
.btn--line{background:transparent;color:var(--ink)}
.btn--line:hover{background:var(--ink);border-color:var(--ink);color:#fff}
.btn--cobalt{background:var(--cobalt);border-color:var(--cobalt)}
.btn--cobalt:hover{background:var(--cobalt-deep);border-color:var(--cobalt-deep)}
.btn--light{background:#fff;color:var(--ink);border-color:#fff}
.btn--light:hover{background:transparent;color:#fff;border-color:#fff}
.arw{width:18px;height:12px;flex:none;transition:transform .25s var(--ease)}
.arw path{fill:none;stroke:currentColor;stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}
a:hover>.arw,.btn:hover .arw{transform:translateX(4px)}
.textlink{display:inline-flex;align-items:center;gap:10px;font-weight:500;color:var(--ink);text-decoration:none;border-bottom:1px solid var(--line-2);padding:6px 0;min-height:44px}
.textlink:hover{border-color:var(--cobalt);color:var(--cobalt)}

/* ---------- header ---------- */
.site-head{position:sticky;top:0;z-index:50;background:var(--paper);border-bottom:1px solid transparent;transition:border-color .2s}
.site-head.scrolled{border-bottom-color:var(--line)}
.head-row{display:flex;align-items:center;justify-content:space-between;gap:24px;height:var(--head-h)}
.brand{display:flex;align-items:center;flex:none;text-decoration:none;color:var(--ink)}
.brand svg{height:40px;width:auto}
.brand .brand-mark{display:none}
.nav{display:flex;align-items:center;gap:6px}
.nav>ul{display:flex;align-items:center;gap:2px}
.nav a,.nav .dd-btn{display:flex;align-items:center;gap:6px;min-height:44px;padding:0 12px;color:var(--ink);text-decoration:none;font:450 15px/1 var(--sans);background:none;border:0;cursor:pointer}
.nav a:hover,.nav .dd-btn:hover,.nav a[aria-current="page"]{color:var(--cobalt)}
.nav a[aria-current="page"]{text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:6px}
.dd{position:relative}
.dd-btn svg{width:10px;height:10px;transition:transform .2s}
.dd-btn[aria-expanded="true"] svg{transform:rotate(180deg)}
.dd-panel{position:absolute;left:-12px;top:calc(100% + 10px);width:380px;background:var(--paper);border:1px solid var(--line);box-shadow:0 18px 40px -24px rgba(11,11,12,.35);padding:8px}
.dd-panel[hidden]{display:none}
.dd-panel a{display:grid;grid-template-columns:28px 1fr;gap:4px 12px;align-items:start;padding:12px;min-height:0;font-size:15px}
.dd-panel a .mk{font-size:22px;grid-row:span 2;margin-top:1px}
.dd-panel a b{font-weight:500}
.dd-panel a small{grid-column:2;font:400 13px/1.4 var(--sans);color:var(--muted)}
.dd-panel a:hover{background:var(--cobalt-tint);color:var(--ink)}
.nav .btn{min-height:42px;padding:0 18px;margin-left:10px;color:#fff;background:var(--ink);font-size:15px}
.nav .btn:hover{background:var(--cobalt);color:#fff}
.menu-btn{display:none}
@media (max-width:1023px){
  .brand svg.brand-full{height:30px}
  .nav{display:none}
  .menu-btn{display:inline-flex;align-items:center;gap:10px;min-height:44px;padding:0 4px 0 12px;background:none;border:0;font:500 15px/1 var(--sans);color:var(--ink);cursor:pointer}
  .menu-btn i{position:relative;width:22px;height:10px;display:block}
  .menu-btn i::before,.menu-btn i::after{content:"";position:absolute;left:0;right:0;height:1.5px;background:currentColor;transition:transform .25s var(--ease),top .25s}
  .menu-btn i::before{top:0}.menu-btn i::after{top:8.5px}
  .menu-open .menu-btn i::before{top:4.25px;transform:rotate(45deg)}
  .menu-open .menu-btn i::after{top:4.25px;transform:rotate(-45deg)}
}
@media (max-width:420px){.brand svg.brand-full{height:32px}}

/* mobile menu sheet */
.sheet{position:fixed;inset:var(--head-h) 0 0 0;z-index:49;background:var(--paper);overflow-y:auto;padding:8px var(--gut) 40px;visibility:hidden;opacity:0;transform:translateY(-8px);transition:opacity .25s,transform .25s var(--ease),visibility 0s .25s}
.menu-open .sheet{visibility:visible;opacity:1;transform:none;transition:opacity .25s,transform .3s var(--ease)}
.menu-open{overflow:hidden}
.sheet .meta{margin:18px 0 8px}
.sheet-practices a{display:grid;grid-template-columns:36px 1fr 18px;align-items:center;gap:12px;padding:16px 0;border-bottom:1px solid var(--line);text-decoration:none;color:var(--ink)}
.sheet-practices .mk{font-size:26px}
.sheet-practices b{font:400 26px/1.1 var(--serif);letter-spacing:-.01em}
.sheet-links a{display:flex;align-items:center;min-height:52px;border-bottom:1px solid var(--line);text-decoration:none;font-size:18px;color:var(--ink)}
.sheet-foot{margin-top:28px;display:grid;gap:6px;font-size:15px}
.sheet-foot a{text-decoration:none}
@media (min-width:1024px){.sheet{display:none}}

/* ---------- HERO: the legend ---------- */
.hero{padding:clamp(20px,3vw,40px) 0 0}
.hero-top{display:flex;justify-content:space-between;gap:16px;padding-bottom:18px;border-bottom:1px solid var(--ink)}
.hero h1{font:inherit;color:inherit;letter-spacing:0}
.legend{counter-reset:row}
.legend a{position:relative;display:grid;grid-template-columns:auto 1fr auto;grid-template-areas:"mk verb arw" ". what arw";column-gap:clamp(14px,2.4vw,40px);align-items:center;padding:clamp(14px,2vw,22px) 0;border-bottom:1px solid var(--line-2);text-decoration:none;color:var(--ink);isolation:isolate}
.legend a::before{content:"";position:absolute;inset:0 calc(-1 * var(--gut));background:var(--cobalt-tint);transform:scaleX(0);transform-origin:left;transition:transform .45s var(--ease);z-index:-1}
.legend a:hover::before,.legend a:focus-visible::before{transform:scaleX(1)}
.legend a:focus-visible{outline-offset:-2px}
.legend .mk{grid-area:mk;font-size:clamp(30px,4.6vw,64px);--sw:1.6;align-self:center}
.legend .verb{grid-area:verb;font:400 var(--fs-display)/.98 var(--serif);letter-spacing:-.025em;color:var(--ink)}
.legend .what{grid-area:what;display:flex;flex-wrap:wrap;gap:4px 14px;align-items:baseline;margin-top:8px}
.legend .what b{font:500 16px/1.3 var(--sans);color:var(--ink)}
.legend .what span{font-size:15px;color:var(--muted)}
.legend .arw{grid-area:arw;width:clamp(20px,2.4vw,32px);height:auto;color:var(--ink)}
.legend a:hover .arw{color:var(--cobalt)}
.legend .wp{position:absolute;right:0;top:12px;font:400 12px/1 var(--mono);color:var(--muted);letter-spacing:.04em}
@media (min-width:900px){
  .legend a{grid-template-columns:clamp(56px,6vw,88px) minmax(0,1.3fr) minmax(0,1fr) 40px;grid-template-areas:"mk verb what arw"}
  .legend .what{flex-direction:column;gap:4px;margin:0;padding-top:.4em}
  .legend .what b{font-size:18px}
  .legend .wp{top:auto;bottom:12px;right:auto;left:calc(clamp(56px,6vw,88px) + clamp(14px,2.4vw,40px));display:none}
}
.hero-foot{display:grid;gap:24px;padding:clamp(24px,3vw,40px) 0 var(--s7)}
.hero-foot .lead{max-width:34em}
.hero-cta{display:flex;flex-wrap:wrap;gap:12px}
@media (min-width:900px){.hero-foot{grid-template-columns:1.3fr 1fr;align-items:end}.hero-cta{justify-content:flex-end}}
@media (prefers-reduced-motion:no-preference){
  .js .legend a .verb,.js .legend a .what{opacity:0;transform:translateY(10px)}
  .js .legend.on a .verb,.js .legend.on a .what{opacity:1;transform:none;transition:opacity .6s ease var(--d),transform .8s var(--ease) var(--d)}
}

/* ---------- sections ---------- */
.section{padding:var(--s7) 0}
.section--tint{background:var(--paper-2)}
.section--ink{background:var(--ink);color:#C9CACF}
.section--ink h2,.section--ink h3{color:#fff}
.sec-head{display:grid;gap:18px;margin-bottom:clamp(32px,5vw,64px)}
.sec-head .meta{display:flex;gap:10px;align-items:center}
.sec-head .meta::before{content:"";width:22px;height:1px;background:currentColor}
@media (min-width:900px){.sec-head{grid-template-columns:1fr 1fr;align-items:end;column-gap:48px}.sec-head .meta{grid-column:1/-1}}
.sec-head p{color:var(--muted);max-width:36em}

/* statement */
.statement{display:grid;gap:clamp(32px,4vw,56px)}
.statement p.big{font:400 clamp(26px,3.2vw,44px)/1.22 var(--serif);letter-spacing:-.012em;color:var(--ink);max-width:24em;text-wrap:pretty}
.statement p.big em{font-style:normal;color:var(--cobalt)}
.facts{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));border-top:1px solid var(--ink)}
.facts div{padding:18px 16px 18px 0;border-bottom:1px solid var(--line)}
.facts dt{font:400 var(--fs-meta)/1.4 var(--mono);color:var(--muted);letter-spacing:.02em}
.facts dd{margin:6px 0 0;font:400 22px/1.2 var(--serif);color:var(--ink)}
@media (min-width:900px){.facts{grid-template-columns:repeat(4,1fr)}.facts div{border-bottom:0;padding-right:24px}.facts div+div{padding-left:24px;border-left:1px solid var(--line)}}

/* practices grid (equal weight) */
.practices{display:grid;grid-template-columns:1fr;border-top:1px solid var(--ink)}
.prac{position:relative;display:flex;flex-direction:column;gap:18px;padding:28px 0 32px;border-bottom:1px solid var(--line-2)}
.prac::after{content:"";position:absolute;left:0;right:0;top:-1px;height:2px;background:var(--cobalt);transform:scaleX(0);transform-origin:left;transition:transform .5s var(--ease)}
.prac:hover::after,.prac:focus-within::after{transform:scaleX(1)}
.prac-top{display:flex;justify-content:space-between;align-items:flex-start}
.prac .mk{font-size:44px;--sw:1.6}
.prac h3{font:400 clamp(26px,2.3vw,32px)/1.1 var(--serif);letter-spacing:-.012em}
.prac h3 a{text-decoration:none}
.prac h3 a::after{content:"";position:absolute;inset:0}
.prac p{color:var(--muted);font-size:var(--fs-small)}
.prac ul{display:grid;gap:0;border-top:1px solid var(--line)}
.prac li{padding:9px 0;border-bottom:1px solid var(--line);font-size:15px;color:var(--ink-2)}
.prac .go{margin-top:auto;display:flex;align-items:center;gap:10px;font-weight:500;color:var(--ink)}
.prac:hover .go{color:var(--cobalt)}
@media (min-width:640px){.practices{grid-template-columns:1fr 1fr}.prac{padding-right:28px}.prac:nth-child(even){padding-left:28px;padding-right:0;border-left:1px solid var(--line-2)}}
@media (min-width:1100px){.practices{grid-template-columns:repeat(4,1fr)}.prac{padding:28px 24px 32px!important;border-left:1px solid var(--line-2)}.prac:first-child{border-left:0;padding-left:0!important}.prac:last-child{padding-right:0!important}}

/* segments */
.segments{border-top:1px solid var(--ink)}
.segments li{display:grid;gap:6px;padding:22px 0;border-bottom:1px solid var(--line-2)}
.segments b{font:400 clamp(24px,2.6vw,36px)/1.1 var(--serif);color:var(--ink);letter-spacing:-.012em}
.segments span{color:var(--muted);font-size:var(--fs-small);max-width:36em}
.segments .pm{display:flex;gap:8px;font-size:20px}
@media (min-width:900px){.segments li{grid-template-columns:1.1fr 1fr 120px;align-items:center;gap:32px}.segments .pm{justify-content:flex-end}}
.districts{margin-top:28px;color:var(--muted);font-size:var(--fs-small)}

/* tools */
.tabs{display:inline-flex;border:1px solid var(--ink);margin-bottom:32px;max-width:100%}
.tabs [role="tab"]{min-height:46px;padding:0 20px;border:0;background:transparent;font:500 15px/1 var(--sans);cursor:pointer;color:var(--ink)}
.tabs [role="tab"][aria-selected="true"]{background:var(--ink);color:#fff}
.tabs [role="tab"]:not([aria-selected="true"]):hover{background:var(--paper-3)}
.tool-intro{color:var(--muted);margin-bottom:24px;max-width:40em}
.checker{display:grid;gap:32px}
@media (min-width:1000px){.checker{grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:56px}}
.form-card{background:var(--paper);border:1px solid var(--line);padding:clamp(20px,2.4vw,32px)}
.field{display:grid;gap:8px;margin-bottom:18px}
.field label,.field .label{font:500 14px/1.3 var(--sans);color:var(--ink)}
.field input,.field select,.field textarea{width:100%;min-height:48px;padding:10px 14px;background:var(--paper);border:1px solid var(--line-2);border-radius:0;font-size:16px;color:var(--ink);transition:border-color .15s}
.field textarea{min-height:140px;resize:vertical}
.field select{appearance:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 8'%3E%3Cpath d='M1 1.5l5 5 5-5' fill='none' stroke='%230B0B0C' stroke-width='1.5'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 14px center;background-size:12px;padding-right:40px}
.field input:hover,.field select:hover,.field textarea:hover{border-color:var(--ink)}
.field input:focus,.field select:focus,.field textarea:focus{outline:2px solid var(--cobalt);outline-offset:-1px;border-color:var(--cobalt)}
.field [aria-invalid="true"]{border-color:#A3271F}
.field .err{font-size:14px;color:#A3271F}
.field .hint{font-size:13px;color:var(--muted)}
.unit{position:relative}
.unit input{padding-right:64px}
.unit::after{content:"₹ cr";position:absolute;right:14px;top:50%;transform:translateY(-50%);font:400 13px var(--mono);color:var(--muted);pointer-events:none}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:0 14px}
@media (max-width:380px){.grid2{grid-template-columns:1fr}}
details.more{border-top:1px solid var(--line);padding-top:6px}
details.more summary{display:flex;align-items:center;justify-content:space-between;min-height:48px;cursor:pointer;font-weight:500;color:var(--ink);list-style:none}
details.more summary::-webkit-details-marker{display:none}
details.more summary::after{content:"+";font:300 22px/1 var(--sans)}
details.more[open] summary::after{content:"–"}
.checks{display:grid;gap:10px}
.check{display:grid;grid-template-columns:22px 1fr;gap:10px;align-items:start;font-size:15px;cursor:pointer;min-height:32px}
.check input{width:20px;height:20px;margin:1px 0 0;accent-color:var(--cobalt)}
.results{border-top:1px solid var(--ink)}
.result{display:grid;grid-template-columns:28px 1fr auto;gap:4px 14px;padding:16px 0;border-bottom:1px solid var(--line)}
.result .mk{font-size:22px;margin-top:2px}
.result.no .mk{color:var(--line-2)}
.result h3{font-size:17px}
.result p{grid-column:2/-1;font-size:14.5px;color:var(--muted);line-height:1.5}
.badge{align-self:start;font:500 12.5px/1 var(--mono);letter-spacing:.02em;padding:6px 8px;border:1px solid currentColor;white-space:nowrap}
.badge.yes{color:var(--cobalt);background:var(--cobalt-tint);border-color:var(--cobalt-tint)}
.badge.maybe{color:var(--ink-2)}
.badge.no{color:var(--muted);border-color:var(--line-2)}
.summary{padding:14px 16px;background:var(--cobalt);color:#fff;font-size:15px;margin-bottom:0}
.summary a{color:#fff}
.fine{font-size:13.5px;color:var(--muted);margin-top:18px;max-width:46em}

.months{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));border-top:1px solid var(--ink);border-left:1px solid var(--line)}
@media (min-width:900px){.months{grid-template-columns:repeat(12,minmax(0,1fr))}}
@media (max-width:480px){.month{padding:10px 6px;min-height:64px}.month.now::after{top:6px;right:6px;font-size:9.5px}.month small{font-size:11px}}
.month{position:relative;display:grid;gap:4px;justify-items:start;min-height:72px;padding:12px;border:0;border-right:1px solid var(--line);border-bottom:1px solid var(--line);background:var(--paper);cursor:pointer;text-align:left;color:var(--ink)}
.month b{font:500 15px/1 var(--sans)}
.month small{font:400 12px/1 var(--mono);color:var(--muted)}
.month .dots{display:flex;gap:3px;margin-top:4px}
.month .dots i{width:5px;height:5px;background:var(--cobalt);border-radius:50%}
.month.now::after{content:"Now";position:absolute;top:10px;right:10px;font:500 10.5px/1 var(--mono);color:var(--cobalt);letter-spacing:.04em}
.month:hover{background:var(--cobalt-tint)}
.month[aria-selected="true"]{background:var(--ink);color:#fff}
.month[aria-selected="true"] small{color:#B9BAC0}
.month[aria-selected="true"] .dots i{background:#fff}
.month[aria-selected="true"].now::after{color:var(--cobalt-soft)}
.due{margin-top:28px;display:grid;gap:24px}
@media (min-width:900px){.due{grid-template-columns:1fr 2fr;gap:48px}}
.due h3{font:400 clamp(30px,3vw,40px)/1.05 var(--serif);letter-spacing:-.015em}
.due h3 small{display:block;margin-top:10px;font:400 13px/1.3 var(--mono);color:var(--muted);letter-spacing:.02em}
.due ul{border-top:1px solid var(--ink)}
.due li{display:grid;grid-template-columns:24px 1fr;gap:4px 14px;padding:14px 0;border-bottom:1px solid var(--line)}
.due li .mk{font-size:20px;margin-top:2px}
.due li b{font-weight:500;color:var(--ink)}
.due li .when{display:block;font:400 13px/1.4 var(--mono);color:var(--cobalt);margin-bottom:2px}
.due li em{display:block;font-style:normal;color:var(--muted);font-size:14.5px}
.every{margin-top:32px;padding:20px;border:1px solid var(--line);background:var(--paper);display:grid;gap:12px}
.every ul{display:grid;gap:10px}
@media (min-width:900px){.every{grid-template-columns:200px 1fr;align-items:start}.every ul{grid-template-columns:repeat(4,1fr);gap:20px}}
.every li{font-size:14.5px;color:var(--muted)}
.every li b{display:block;color:var(--ink);font-weight:500}
.every li .when{font:400 12.5px/1.4 var(--mono);color:var(--cobalt)}
.key{display:flex;flex-wrap:wrap;gap:8px 20px;margin-top:18px;font-size:13.5px;color:var(--muted)}
.key span{display:inline-flex;align-items:center;gap:8px}
.key .mk{font-size:16px}

/* steps */
.steps{display:grid;grid-template-columns:1fr;border-top:1px solid var(--ink);counter-reset:s}
.steps li{display:grid;grid-template-columns:56px 1fr;gap:4px 16px;padding:22px 0;border-bottom:1px solid var(--line-2)}
.steps .n{grid-row:span 2;font:400 13px/1.6 var(--mono);color:var(--cobalt)}
.steps b{font:500 18px/1.3 var(--sans);color:var(--ink)}
.steps span{font-size:15px;color:var(--muted)}
@media (min-width:900px){.steps{grid-template-columns:repeat(3,1fr)}.steps li{display:flex;flex-direction:column;gap:8px;padding:24px 28px 28px 0}.steps .n{grid-row:auto}.steps li:not(:nth-child(3n+1)){padding-left:28px;border-left:1px solid var(--line-2)}}
@media (min-width:1200px){.steps{grid-template-columns:repeat(6,1fr)}.steps li{padding:24px 20px 28px!important;border-left:1px solid var(--line-2)}.steps li:first-child{padding-left:0!important;border-left:0}}

/* people */
.people{display:grid;gap:40px}
@media (min-width:700px){.people{grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}}
.person{min-width:0}
.section .people .ph{aspect-ratio:1/1}
.person figure{margin:0}
.person .ph{position:relative;aspect-ratio:4/5;background:var(--paper-3);overflow:hidden}
.person img{width:100%;height:100%;object-fit:cover;object-position:50% 15%;filter:grayscale(1) contrast(1.04);transition:filter .5s ease}
.person:hover img{filter:grayscale(0)}
.person h3{margin-top:18px;font:400 26px/1.1 var(--serif);letter-spacing:-.01em}
.person .role{margin-top:6px;font:400 13px/1.45 var(--mono);color:var(--muted)}
.person p.bio{margin-top:12px;font-size:15px;color:var(--ink-2)}
.person dl{margin:14px 0 0;border-top:1px solid var(--line)}
.person dl div{display:grid;grid-template-columns:96px minmax(0,1fr);gap:12px;padding:9px 0;border-bottom:1px solid var(--line);font-size:14.5px}
.person dt{color:var(--muted)}
.person dd{margin:0;color:var(--ink-2)}

/* insights list */
.notes{border-top:1px solid var(--ink)}
.notes li a{display:grid;gap:8px;padding:22px 0;border-bottom:1px solid var(--line-2);text-decoration:none;color:var(--ink)}
.notes .t{font:400 clamp(22px,2.2vw,28px)/1.15 var(--serif);letter-spacing:-.01em}
.notes .m{display:flex;gap:14px;align-items:center;flex-wrap:wrap}
.notes .m .mk{font-size:16px}
.notes li a:hover .t{color:var(--cobalt)}
@media (min-width:900px){.notes li a{grid-template-columns:300px 1fr 40px;align-items:baseline;gap:32px}}
.empty{padding:22px 0;border-bottom:1px solid var(--line-2);color:var(--muted);font-size:15px;display:flex;gap:12px;align-items:center}
.empty .mk{font-size:18px;color:var(--line-2)}

/* CTA band */
.band{background:var(--cobalt);color:#E3E5F7;padding:clamp(64px,9vw,120px) 0}
.band h2{color:#fff;font-size:clamp(36px,5vw,68px);max-width:14em}
.band .row{display:grid;gap:32px;margin-top:40px}
@media (min-width:900px){.band .row{grid-template-columns:1fr auto;align-items:end}}
.band dl{display:grid;gap:14px;margin:0}
@media (min-width:640px){.band dl{grid-template-columns:repeat(3,auto);gap:40px}}
.band dt{font:400 12.5px/1.4 var(--mono);color:var(--cobalt-soft);letter-spacing:.03em}
.band dd{margin:4px 0 0;font-size:18px}
.band dd a{color:#fff;text-decoration:none;border-bottom:1px solid rgba(255,255,255,.35)}
.band dd a:hover{border-color:#fff;color:#fff}

/* footer */
.site-foot{background:var(--ink);color:#A9AAB0;padding:72px 0 32px;font-size:15px}
.site-foot a{color:#E9E9EC;text-decoration:none}
.site-foot a:hover{color:#fff;text-decoration:underline}
.foot-grid{display:grid;gap:40px}
@media (min-width:900px){.foot-grid{grid-template-columns:1.4fr 1fr 1fr 1.2fr}}
.foot-brand svg{height:40px;width:auto}
.foot-brand p{margin-top:20px;max-width:26em}
.site-foot h2{font:400 12.5px/1.4 var(--mono);color:#8D8E95;letter-spacing:.04em;margin-bottom:14px}
.site-foot ul{display:grid;gap:2px}
.site-foot li a{display:inline-flex;align-items:center;gap:10px;min-height:36px}
.site-foot .mk{font-size:16px;color:var(--cobalt-soft)}
.foot-base{display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px 24px;margin-top:56px;padding-top:24px;border-top:1px solid #2A2B30;font-size:13.5px;color:#8D8E95}
.foot-base p{max-width:60em}

/* ---------- inner pages ---------- */
.page-head{padding:clamp(28px,5vw,64px) 0 clamp(40px,5vw,72px);border-bottom:1px solid var(--line)}
.crumb{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:28px}
.crumb a{text-decoration:none}
.crumb a:hover{text-decoration:underline}
.ph-grid{display:grid;gap:28px}
@media (min-width:900px){.ph-grid{grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);align-items:end;gap:64px}}
.ph-grid .lead{margin-top:24px}
.practice-head .mk-big{font-size:clamp(44px,5vw,72px);margin-bottom:24px;--sw:1.5}
.practice-head .wp{display:flex;gap:16px;margin-bottom:18px}
.ph-aside{border-top:1px solid var(--ink)}
.ph-aside div{display:grid;grid-template-columns:120px 1fr;gap:12px;padding:12px 0;border-bottom:1px solid var(--line);font-size:15px}
.ph-aside dt{font:400 12.5px/1.6 var(--mono);color:var(--muted)}
.ph-aside dd{margin:0;color:var(--ink)}
.pnav{display:flex;gap:6px;flex-wrap:wrap;margin-top:28px}
.pnav a{display:inline-flex;align-items:center;gap:8px;min-height:40px;padding:0 14px 0 10px;border:1px solid var(--line-2);text-decoration:none;font-size:14.5px;color:var(--ink)}
.pnav a .mk{font-size:16px}
.pnav a[aria-current="page"]{background:var(--ink);border-color:var(--ink);color:#fff}
.pnav a[aria-current="page"] .mk{color:var(--cobalt-soft)}
.pnav a:hover:not([aria-current]){border-color:var(--ink);color:var(--ink)}

.block{display:grid;gap:24px;padding:clamp(48px,6vw,88px) 0;border-bottom:1px solid var(--line)}
.block:last-child{border-bottom:0}
@media (min-width:900px){.block{grid-template-columns:minmax(0,4fr) minmax(0,8fr);gap:64px}}
.block>header h2{font-size:clamp(28px,2.8vw,38px)}
.block>header .meta{margin-bottom:14px}
.block>header p{margin-top:14px;color:var(--muted);font-size:var(--fs-small);max-width:28em}
.situations{display:grid;gap:0;border-top:1px solid var(--ink)}
.situations li{padding:18px 0;border-bottom:1px solid var(--line);font:400 clamp(19px,1.7vw,23px)/1.35 var(--serif);color:var(--ink);letter-spacing:-.005em}
.scope{display:grid;border-top:1px solid var(--ink)}
@media (min-width:640px){.scope{grid-template-columns:1fr 1fr;column-gap:32px}}
.scope li{padding:18px 0;border-bottom:1px solid var(--line)}
.scope b{display:block;font-weight:500;color:var(--ink);margin-bottom:4px}
.scope span{font-size:15px;color:var(--muted)}
.ticklist{display:grid;border-top:1px solid var(--ink)}
.ticklist li{display:grid;grid-template-columns:26px 1fr;gap:12px;padding:13px 0;border-bottom:1px solid var(--line);font-size:16px}
.ticklist .mk{font-size:18px;margin-top:3px}
.two{display:grid;gap:40px}
@media (min-width:700px){.two{grid-template-columns:1fr 1fr;gap:32px}}
.two h3{margin-bottom:14px}
.note{padding:20px 22px;background:var(--paper-2);border-left:2px solid var(--cobalt);font-size:15px;color:var(--ink-2)}
.note b{color:var(--ink);font-weight:500}
.note+.note{margin-top:12px}
.flow{display:grid;border-top:1px solid var(--ink)}
.flow li{display:grid;grid-template-columns:48px 1fr;gap:4px 12px;padding:16px 0;border-bottom:1px solid var(--line)}
.flow .n{font:400 13px/1.7 var(--mono);color:var(--cobalt);grid-row:span 2}
.flow b{font-weight:500;color:var(--ink)}
.flow span{font-size:15px;color:var(--muted)}

/* principles */
.principles{display:grid;border-top:1px solid var(--ink)}
@media (min-width:800px){.principles{grid-template-columns:1fr 1fr;column-gap:40px}}
.principles li{padding:20px 0;border-bottom:1px solid var(--line)}
.principles b{display:block;font:400 24px/1.2 var(--serif);color:var(--ink);margin-bottom:6px;letter-spacing:-.01em}
.principles span{font-size:15px;color:var(--muted)}

/* prose (insights) */
.doc{display:grid;gap:56px;padding-top:clamp(40px,5vw,72px);padding-bottom:var(--s7)}
@media (min-width:1000px){.doc{grid-template-columns:minmax(0,1fr) 300px;gap:80px}}
.doc>*{min-width:0}
.prose{max-width:42em;font-size:18px;line-height:1.7}
.prose h2{font-size:clamp(26px,2.6vw,34px);margin:48px 0 16px}
.prose h2:first-child{margin-top:0}
.prose p{margin:0 0 18px}
.prose ul,.prose ol{margin:0 0 20px;padding-left:22px;list-style:disc}
.prose ol{list-style:decimal}
.prose li{margin:6px 0}
.prose li::marker{color:var(--cobalt)}
.prose table{width:100%;border-collapse:collapse;margin:8px 0 24px;font-size:15px;line-height:1.5;display:block;overflow-x:auto}
.prose th,.prose td{text-align:left;vertical-align:top;padding:12px 14px 12px 0;border-bottom:1px solid var(--line)}
.prose th{font:500 13px/1.4 var(--mono);color:var(--muted);border-bottom:1px solid var(--ink);letter-spacing:.02em}
.prose .disclaimer,.disclaimer{margin-top:32px;padding:16px 18px;background:var(--paper-2);font-size:14px;color:var(--muted);line-height:1.55}
.aside{display:grid;gap:28px;align-content:start}
@media (min-width:1000px){.aside{position:sticky;top:calc(var(--head-h) + 32px)}}
.aside h2{font:400 12.5px/1.4 var(--mono);color:var(--muted);letter-spacing:.04em;margin-bottom:12px}
.aside ul{border-top:1px solid var(--ink)}
.aside li a{display:block;padding:12px 0;border-bottom:1px solid var(--line);text-decoration:none;font-size:15px;color:var(--ink)}
.aside li a:hover{color:var(--cobalt)}
.byline{display:flex;flex-wrap:wrap;gap:8px 20px;margin-top:28px}
.filter{display:flex;flex-wrap:wrap;gap:6px;margin-bottom:28px}
.filter button{display:inline-flex;align-items:center;gap:8px;min-height:40px;padding:0 14px;border:1px solid var(--line-2);background:var(--paper);font-size:14.5px;cursor:pointer;color:var(--ink)}
.filter button .mk{font-size:15px}
.filter button[aria-pressed="true"]{background:var(--ink);color:#fff;border-color:var(--ink)}
.filter button[aria-pressed="true"] .mk{color:var(--cobalt-soft)}

/* contact */
.contact-grid{display:grid;gap:48px;padding-top:clamp(40px,5vw,72px);padding-bottom:var(--s7)}
@media (min-width:1000px){.contact-grid{grid-template-columns:minmax(0,7fr) minmax(0,5fr);gap:80px}}
.choice{display:grid;grid-template-columns:1fr 1fr;gap:8px}
@media (min-width:640px){.choice{grid-template-columns:repeat(5,1fr)}}
.choice label{position:relative;display:grid;gap:8px;align-content:start;padding:14px 12px;min-height:84px;border:1px solid var(--line-2);cursor:pointer;font-size:14px;line-height:1.3;color:var(--ink);background:var(--paper)}
.choice label .mk{font-size:20px}
.choice input{position:absolute;opacity:0;inset:0;margin:0;cursor:pointer}
.choice label:has(input:checked){border-color:var(--ink);background:var(--ink);color:#fff}
.choice label:has(input:checked) .mk{color:var(--cobalt-soft)}
.choice label:has(input:focus-visible){outline:2px solid var(--cobalt);outline-offset:2px}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.form-msg{margin-top:16px;font-size:15px;min-height:1.6em}
.form-msg.ok{padding:14px 16px;background:var(--cobalt-tint);color:var(--cobalt-deep);border-left:2px solid var(--cobalt)}
.form-msg.err{padding:14px 16px;background:#FBEDEC;color:#8A1F18;border-left:2px solid #A3271F}
.direct{border-top:1px solid var(--ink)}
.direct div{padding:16px 0;border-bottom:1px solid var(--line)}
.direct dt{font:400 12.5px/1.4 var(--mono);color:var(--muted);letter-spacing:.02em}
.direct dd{margin:6px 0 0;font-size:18px;color:var(--ink)}
.direct dd a{text-decoration:none;border-bottom:1px solid var(--line-2)}
.direct dd a:hover{border-color:var(--cobalt)}

/* 404 */
.nf{min-height:60vh;display:grid;align-content:center;gap:24px;padding-top:64px;padding-bottom:64px}

/* reveal */
@media (prefers-reduced-motion:no-preference){
  .js .rv{opacity:0;transform:translateY(16px);transition:opacity .7s ease,transform .9s var(--ease)}
  .js .rv.in{opacity:1;transform:none}
}

@media print{.site-head,.sheet,.band,.site-foot,.tabs{display:none}body{font-size:12pt}}

.hero-top .full{display:none}
@media (min-width:700px){.hero-top .full{display:inline}}
@media (max-width:480px){.tabs [role="tab"]{padding:0 12px;font-size:14px}}
.foot-base a{text-decoration:underline;text-underline-offset:.2em}
.nav .btn[aria-current="page"]{color:#fff;text-decoration:none;background:var(--cobalt);border-color:var(--cobalt)}
@media (max-width:420px){.head-row{gap:12px}.brand{min-width:0;flex:0 1 auto}.brand svg.brand-full{height:30px;max-width:100%}.menu-btn{padding-left:4px}}

/* ================= v7: minimal, ICAI-safe, navy ================= */
.brand{flex-direction:column;align-items:flex-start;gap:2px;line-height:1.1}
.brand .nm{font:500 18px/1.1 var(--sans);letter-spacing:-.01em;color:var(--ink)}
.brand .sub{font:400 12.5px/1.2 var(--sans);color:var(--muted)}
.site-foot .fname{font:500 18px/1.2 var(--sans);color:#fff;margin:0 0 10px}
.site-foot .foot-brand p{margin-top:0}
.site-foot .addr{margin-top:14px}
.sec-head{grid-template-columns:1fr auto!important;align-items:end;gap:12px 32px;margin-bottom:clamp(24px,3.5vw,44px)}
.sec-head h2{font-size:clamp(28px,3vw,40px)}
.sec-head p{margin:0}
.section{padding:clamp(56px,8vw,112px) 0}
/* hero legend: practice names */
.legend a{grid-template-columns:auto 1fr auto;grid-template-areas:"mk pn arw" ". ps arw";padding:clamp(14px,1.8vw,22px) 0}
.legend a::before{transform:none;opacity:0;transition:opacity .25s ease}
.legend a:hover::before,.legend a:focus-visible::before{opacity:1;transform:none}
.legend .mk{font-size:clamp(26px,3.4vw,48px);--sw:1.7}
.legend .pn{grid-area:pn;font:400 clamp(34px,5.6vw,84px)/1.02 var(--serif);letter-spacing:-.022em;color:var(--ink)}
.legend .ps{grid-area:ps;font-size:15px;color:var(--muted);margin-top:6px}
.legend .arw{grid-area:arw}
@media (min-width:900px){.legend a{grid-template-columns:clamp(56px,6vw,84px) minmax(0,1fr) minmax(0,.7fr) 40px;grid-template-areas:"mk pn ps arw"}.legend .ps{margin:0;font-size:16px}}
@media (max-width:899px){.legend .ps{display:none}.legend a{grid-template-areas:"mk pn arw"}}
.hero-foot{padding-bottom:clamp(48px,7vw,96px)}

/* tools: full on desktop, two links on phones */
.tools-teaser{display:none}
@media (max-width:899px){.tools-full{display:none}.tools-teaser{display:grid;gap:0;border-top:1px solid var(--ink)}
 .tools-teaser a{display:grid;grid-template-columns:28px 1fr 18px;align-items:center;gap:12px;padding:18px 0;border-bottom:1px solid var(--line-2);text-decoration:none;color:var(--ink)}
 .tools-teaser .mk{font-size:22px}.tools-teaser b{font:400 22px/1.2 var(--serif)}}
/* insights rows: mark and meta on one line */
.notes .m{flex-wrap:nowrap;white-space:nowrap;gap:10px}
.notes .m span{white-space:nowrap}
@media (min-width:900px){.notes li a{grid-template-columns:330px 1fr 40px}}
@media (max-width:899px){.notes .t{font-size:21px}}
.notes--home .t{font-size:clamp(20px,1.9vw,26px)}
/* partners */
.people--sm{grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;max-width:none}
.person.sm{display:grid;grid-template-columns:96px 1fr;gap:16px;align-items:center}
.person.sm .ph{aspect-ratio:4/5}
.person.sm h3{margin:0;font-size:20px}
.person.sm .role{margin-top:4px}
.person img{filter:none!important}
@media (max-width:699px){.home-people{display:none}}
.person h3{margin-top:16px}
/* band */
.band{padding:clamp(40px,5vw,64px) 0}
.band .row{display:grid;gap:24px;margin:0 auto;align-items:center}
.band h2{font-size:clamp(28px,3vw,40px);margin:0}
@media (min-width:900px){.band .row{grid-template-columns:1fr auto auto;gap:48px}}
.band dl{display:flex;flex-wrap:wrap;gap:16px 40px}
/* practice pages */
.practice-head .mk-big{font-size:clamp(40px,4.4vw,60px)}
.dotm{width:6px;height:6px;border-radius:50%;background:var(--line-2);margin-top:9px}
.two details.more{border-top:1px solid var(--ink);padding-top:0}
.block{padding:clamp(40px,5vw,72px) 0}
.fs{border:0;padding:0;margin:0 0 22px}
.fs legend{padding:0;margin-bottom:10px;font:500 14px/1.3 var(--sans);color:var(--ink)}
.list-wrap{padding-top:40px;padding-bottom:var(--s7)}
.art-h{max-width:18em}
.page-head .lead{margin-top:18px}
.byline a{display:inline-flex;gap:8px;align-items:center;text-decoration:none}
.legend a:hover .arw{color:var(--cobalt)}
.legend .pn{font-size:clamp(32px,5vw,72px)}
@media (min-width:900px){.legend a{grid-template-columns:clamp(56px,6vw,84px) minmax(0,1.9fr) minmax(0,.8fr) 40px}}
@media (max-width:699px){
 .hero-top{flex-direction:column;gap:2px}
 .sec-head{grid-template-columns:1fr!important}
 .sec-head p:not(:has(a)){display:none}
}
@media (max-width:899px){
 .notes li a{grid-template-columns:1fr 20px;grid-template-areas:"m arw" "t arw";column-gap:12px;align-items:center}
 .notes li a .m{grid-area:m}.notes li a .t{grid-area:t}.notes li a .arw{grid-area:arw}
}
@media (max-width:699px){
 .site-foot{padding:48px 0 28px}
 .foot-grid{grid-template-columns:1fr 1fr;gap:28px 20px}
 .foot-brand{grid-column:1/-1}
 .foot-grid>div:nth-child(3){display:none}
 .foot-grid>div:last-child{grid-column:1/-1}
}
@media (max-width:380px){.notes .m,.notes .m span{white-space:normal}.notes .m{flex-wrap:wrap}}

.person h3{white-space:nowrap}
.legend a::before{background:#F4F4F1}
.person h3{font-size:clamp(19px,1.8vw,26px)}
.people--sm{grid-template-columns:repeat(auto-fit,minmax(280px,1fr))}
.person.sm h3{font-size:19px}
@media (min-width:700px) and (max-width:1180px){.block .people .person h3{font-size:17px}}
#partners{grid-template-columns:1fr!important}#partners .people h3{font-size:clamp(19px,1.9vw,26px)}
#partners .people{max-width:none}

/* ================= motion layer ================= */
html.lenis,html.lenis body{height:auto}.lenis:not(.lenis-autoToggle).lenis-stopped{overflow:clip}.lenis.lenis-smooth [data-lenis-prevent]{overscroll-behavior:contain}
html.lenis{scroll-behavior:auto!important}
.motion .page-head h1,.motion .sec-head h2,.motion .block>header h2,.motion .band h2,.motion .art-h,.motion .page-head .lead,.motion .hero-foot .lead,.motion .legend .pn{visibility:hidden;animation:ka-failsafe 0s 2.5s forwards}
@keyframes ka-failsafe{to{visibility:visible}}
.ln{padding-bottom:.08em;margin-bottom:-.08em}
.legend a{border-bottom:0}
.legend a::after{content:"";position:absolute;left:0;right:0;bottom:0;height:1px;background:var(--line-2);transform:scaleX(var(--rule,1));transform-origin:left;pointer-events:none}
.site-head{transition:transform .5s var(--ease),border-color .2s}
.site-head.tucked{transform:translateY(-100%)}
.menu-open .site-head{transform:none}
/* page curtain */
.pt{position:fixed;inset:0;z-index:300;background:var(--ink);visibility:hidden;display:grid;place-items:center;clip-path:inset(100% 0 0 0);pointer-events:none}
.pt-in{display:flex;align-items:center;gap:clamp(14px,2vw,28px);overflow:hidden;padding:.1em var(--gut)}
.pt .mk{font-size:clamp(34px,4.6vw,64px);color:var(--cobalt-soft);--sw:1.6}
.pt-t{display:block;font:400 clamp(36px,6vw,92px)/1.08 var(--serif);letter-spacing:-.02em;color:#fff;text-transform:none}
/* contextual cursor */
.cur{position:fixed;left:0;top:0;width:0;height:0;z-index:250;pointer-events:none}
.cur span{position:absolute;left:-44px;top:-44px;width:88px;height:88px;border-radius:50%;background:var(--cobalt);color:#fff;display:grid;place-items:center;font:500 13px/1 var(--sans);letter-spacing:.02em;transform:scale(0);transition:transform .45s var(--ease)}
.cur.on span{transform:scale(1)}
html.cur-on .legend a,html.cur-on .notes a,html.cur-on .tools-teaser a{cursor:none}
.band{will-change:clip-path}
.person .ph{overflow:hidden}
@media (prefers-reduced-motion:reduce){.pt,.cur{display:none}}

/* ================= executive fade-up (reveal.js) ================= */
:root{--reveal-ease:cubic-bezier(.16,1,.3,1);--reveal-dur:1.1s;--reveal-fade:.9s;--reveal-y:20px}
.motion [data-reveal]{opacity:0;transform:translate3d(0,var(--reveal-y),0);transition:opacity var(--reveal-fade) var(--reveal-ease) var(--reveal-delay,0ms),transform var(--reveal-dur) var(--reveal-ease) var(--reveal-delay,0ms);will-change:opacity,transform}
.motion [data-reveal].is-in{opacity:1;transform:none}
.motion:not(.reveal-ready) [data-reveal]{animation:ka-reveal-failsafe .01s 3s forwards}
@keyframes ka-reveal-failsafe{to{opacity:1;transform:none}}
@media (prefers-reduced-motion:reduce){[data-reveal]{opacity:1!important;transform:none!important;transition:none!important;animation:none!important}}

/* ================= practice colours: one deep, trustworthy tone per practice ================= */
:root{
  --c-audit:#2C3480; --c-tax:#0F4C5C; --c-gst:#1E4D3B; --c-corp:#5A2332; --c-home:#0B0B0C;
  --t-audit:#ECEDF7; --t-tax:#E5EFF1; --t-gst:#E6EFEA; --t-corp:#F4E9EC;
  --s-audit:#AEB4F2; --s-tax:#94C9D6; --s-gst:#9FCDB6; --s-corp:#E3AFBC;
  --acc:var(--cobalt); --acc-t:var(--cobalt-tint);
}
.mk--audit{color:var(--c-audit)} .mk--tax{color:var(--c-tax)} .mk--gst{color:var(--c-gst)} .mk--corp{color:var(--c-corp)}
.site-foot .mk--audit,.pt .mk--audit{color:var(--s-audit)} .site-foot .mk--tax{color:var(--s-tax)} .site-foot .mk--gst{color:var(--s-gst)} .site-foot .mk--corp{color:var(--s-corp)}
body[data-page="audit"]{--acc:var(--c-audit);--acc-t:var(--t-audit)}
body[data-page="tax"]{--acc:var(--c-tax);--acc-t:var(--t-tax)}
body[data-page="gst"]{--acc:var(--c-gst);--acc-t:var(--t-gst)}
body[data-page="corp"]{--acc:var(--c-corp);--acc-t:var(--t-corp)}
/* hero rows tint in their own practice colour */
.legend li:nth-child(1) a::before{background:var(--t-audit)}
.legend li:nth-child(2) a::before{background:var(--t-tax)}
.legend li:nth-child(3) a::before{background:var(--t-gst)}
.legend li:nth-child(4) a::before{background:var(--t-corp)}
.legend li:nth-child(1) a:hover .arw{color:var(--c-audit)} .legend li:nth-child(2) a:hover .arw{color:var(--c-tax)}
.legend li:nth-child(3) a:hover .arw{color:var(--c-gst)} .legend li:nth-child(4) a:hover .arw{color:var(--c-corp)}
/* practice pages carry their colour */
body[data-page] .practice-head{border-top:3px solid var(--acc)}
.pnav a[aria-current="page"]{background:var(--acc);border-color:var(--acc)}
.pnav a[aria-current="page"] .mk{color:#fff}
body:is([data-page="audit"],[data-page="tax"],[data-page="gst"],[data-page="corp"]) .flow .n{color:var(--acc)}
body:is([data-page="audit"],[data-page="tax"],[data-page="gst"],[data-page="corp"]) .note{border-left-color:var(--acc);background:var(--acc-t)}
body:is([data-page="audit"],[data-page="tax"],[data-page="gst"],[data-page="corp"]) .band{background:var(--acc)}
body:is([data-page="audit"],[data-page="tax"],[data-page="gst"],[data-page="corp"]) .btn--cobalt{background:var(--acc);border-color:var(--acc)}
.cur span{background:var(--cur-bg,var(--cobalt))}

/* ================= Tools: compact, fits one screen ================= */
#tools .tabs{margin-bottom:18px}
#tools .tabs [role="tab"]{min-height:40px;font-size:14px;padding:0 16px}
#tools .tool-intro{font-size:15px;margin-bottom:16px}
#tools .checker{gap:28px;align-items:start}
@media (min-width:1000px){#tools .checker{grid-template-columns:minmax(0,4fr) minmax(0,8fr);gap:40px}}
#tools .form-card{padding:20px}
#tools .field{gap:5px;margin-bottom:12px}
#tools .field label{font-size:13px}
#tools .field input,#tools .field select{min-height:40px;padding:7px 12px;font-size:15px}
#tools .unit input{padding-right:52px}
#tools .unit::after{font-size:12px;right:10px}
#tools details.more summary{min-height:40px;font-size:14.5px}
#tools .check{font-size:14px}
#tools .summary{padding:10px 14px;font-size:14px}
#tools .result{grid-template-columns:22px 1fr auto;gap:2px 12px;padding:10px 0}
#tools .result .mk{font-size:18px}
#tools .result h3{font-size:15px}
#tools .result p{font-size:13px;line-height:1.45}
#tools .badge{font-size:11.5px;padding:4px 7px}
#tools .fine{font-size:12.5px;margin-top:12px}
#tools .month{min-height:58px;padding:9px 10px}
#tools .due{margin-top:18px;gap:16px}
#tools .due h3{font-size:clamp(24px,2.4vw,32px)}
#tools .due li{padding:10px 0}
#tools .every{margin-top:18px;padding:14px 16px}
#tools .sec-head{margin-bottom:20px}
@media (min-width:1000px){#tools .results{max-height:min(60vh,520px);overflow:auto;padding-right:6px;scrollbar-width:thin}}
@media (max-width:999px){#tools .result{padding:9px 0}#tools .result p{font-size:12.5px}}
section#tools.section{padding:clamp(40px,6vw,72px) 0}
body[data-page="tools"] .page-head{padding:clamp(20px,3vw,40px) 0 clamp(20px,3vw,36px)}
body[data-page="tools"] .page-head h1{font-size:clamp(34px,4vw,56px)}
body[data-page="tools"] .page-head .lead{margin-top:10px;font-size:17px}
body[data-page="tools"] .crumb{margin-bottom:16px}