:root{
  --bg:#0A0F1C; --surface:#111827; --surface-alt:#17223A;
  --ink:#E7EAF1; --ink-soft:#9AA4B8; --border:#28324A;
  --brand:#3B5480; --brand-2:#4C6796; --brand-ink:#FFFFFF;
  --accent:#3ECF96; --accent-soft:#123024; --accent-ink:#5FE0AC;
  --warn-soft:#2E2110; --warn-ink:#E2B876;
  --shadow: 0 1px 2px rgba(0,0,0,.4), 0 8px 24px rgba(0,0,0,.35);
  --font-display:'Zilla Slab', Georgia, 'Times New Roman', serif;
  --font-body:'IBM Plex Sans', -apple-system, Segoe UI, Roboto, sans-serif;
  --font-mono:'IBM Plex Mono', 'SF Mono', Consolas, monospace;
}
:root[data-theme="light"]{
  --bg:#F5F7FA; --surface:#FFFFFF; --surface-alt:#EDF0F5;
  --ink:#12182B; --ink-soft:#5B6472; --border:#DCE2E9;
  --brand:#16233F; --brand-2:#223257; --brand-ink:#FFFFFF;
  --accent:#0E7C5A; --accent-soft:#E3F3EC; --accent-ink:#0B5F45;
  --warn-soft:#FBEFE3; --warn-ink:#8A5A1F;
  --shadow: 0 1px 2px rgba(18,24,43,.06), 0 8px 24px rgba(18,24,43,.06);
}

*{box-sizing:border-box;}
body{background:var(--bg); color:var(--ink); font-family:var(--font-body); margin:0; line-height:1.5;}
h1,h2,h3{font-family:var(--font-display); font-weight:600; text-wrap:balance; margin:0;}
.mono{font-family:var(--font-mono); font-variant-numeric:tabular-nums;}
a{color:var(--accent-ink);}
.wrap{max-width:1040px; margin:0 auto; padding:0 1.25rem;}

/* ---- Header ---- */
header.site{border-bottom:1px solid var(--border); background:var(--surface);}
.site-bar{display:flex; align-items:center; justify-content:space-between; padding:1rem 1.25rem; max-width:1040px; margin:0 auto;}
.wordmark{display:flex; align-items:baseline; gap:.5rem; text-decoration:none;}
.wordmark .mark{width:30px; height:30px; border-radius:7px; background:var(--brand); color:var(--brand-ink); display:flex; align-items:center; justify-content:center; font-family:var(--font-mono); font-weight:600; font-size:.85rem;}
.wordmark span.name{font-family:var(--font-display); font-weight:700; font-size:1.2rem; color:var(--ink);}
nav.top{display:flex; align-items:center; gap:1.5rem; font-size:.92rem;}
nav.top a{color:var(--ink-soft); text-decoration:none;}
nav.top a:hover, nav.top a[aria-current="page"]{color:var(--ink);}
.theme-toggle{background:var(--surface-alt); border:1px solid var(--border); color:var(--ink); border-radius:7px; width:2rem; height:2rem; font-size:1rem; line-height:1; cursor:pointer; display:flex; align-items:center; justify-content:center; padding:0;}
.theme-toggle:hover{border-color:var(--ink-soft);}

/* ---- Intro strip ---- */
.intro{padding:2rem 0 1.25rem;}
.eyebrow{font-family:var(--font-mono); font-size:.78rem; letter-spacing:.06em; text-transform:uppercase; color:var(--accent-ink); background:var(--accent-soft); display:inline-block; padding:.3rem .6rem; border-radius:5px; margin-bottom:.9rem;}
.intro h1{font-size:2.1rem; max-width:32ch;}
.intro p{color:var(--ink-soft); max-width:56ch; margin:.75rem 0 0; font-size:1.02rem;}

/* ---- Calculator ---- */
.calc-card{background:var(--surface); border:1px solid var(--border); border-radius:14px; box-shadow:var(--shadow); margin:1.75rem 0; overflow:hidden;}
.calc-form{display:grid; grid-template-columns:repeat(3,1fr) auto; gap:1rem; align-items:end; padding:1.4rem 1.5rem; border-bottom:1px solid var(--border); background:var(--surface-alt);}
.field label{display:block; font-size:.82rem; font-weight:600; color:var(--ink-soft); margin-bottom:.35rem;}
.field input, .field select, .field textarea{width:100%; padding:.6rem .7rem; border:1px solid var(--border); border-radius:8px; background:var(--surface); color:var(--ink); font:inherit; font-family:var(--font-mono); font-size:.95rem;}
.field textarea{font-family:var(--font-body); resize:vertical;}
.field input:focus-visible, .field select:focus-visible, .field textarea:focus-visible{outline:2px solid var(--accent); outline-offset:1px;}
.calc-btn{background:var(--brand); color:var(--brand-ink); border:0; border-radius:8px; padding:.7rem 1.1rem; font:inherit; font-weight:600; cursor:pointer; white-space:nowrap;}
.calc-btn:hover{background:var(--brand-2);}
.example-note{grid-column:1/-1; font-size:.8rem; color:var(--ink-soft); margin-top:-.3rem;}

.adv-toggle-row{grid-column:1/-1;}
.adv-toggle{display:inline-flex; align-items:center; gap:.4rem; background:none; border:0; color:var(--ink-soft); font:inherit; font-family:var(--font-mono); font-size:.78rem; padding:0; cursor:pointer;}
.adv-toggle:hover{color:var(--ink);}
.adv-toggle .acc-icon{transition:transform .18s ease;}
.adv-toggle[aria-expanded="true"] .acc-icon{transform:rotate(90deg);}
.adv-panel{grid-column:1/-1; max-height:0; overflow:hidden; transition:max-height .3s ease;}
.adv-panel.open{max-height:900px;}
.adv-fields{display:grid; grid-template-columns:repeat(3,1fr); gap:1rem; padding-top:.9rem;}
.adv-note{font-size:.78rem; color:var(--ink-soft); margin:.6rem 0 0;}
.tax-status{display:flex; gap:.75rem; align-items:flex-start; margin:.85rem 0 1rem; padding:.85rem 1rem; border:1px solid color-mix(in srgb,var(--accent) 45%,var(--border)); border-radius:9px; background:var(--accent-soft); color:var(--ink);}
.tax-status-icon{display:grid; place-items:center; flex:0 0 1.45rem; width:1.45rem; height:1.45rem; border-radius:50%; background:var(--accent); color:#fff; font-weight:700;}
.tax-status strong{display:block; color:var(--accent-ink); font-size:.95rem;}
.tax-status p{margin:.18rem 0 0; font-size:.82rem; color:var(--ink-soft);}
.tax-status .tax-sources{font-size:.75rem;}
.tax-status a{color:var(--accent-ink); text-decoration:underline; text-underline-offset:2px;}
.tax-status.stale-warning{color:var(--warn-ink); background:var(--warn-soft); border-color:var(--warn-ink);}
.tax-status.stale-warning .tax-status-icon{background:var(--warn-ink);}
.tax-status.stale-warning strong{color:var(--warn-ink);}
.liquido-scenario{border-top:1px solid var(--border); padding:.9rem 0 .35rem;}
.liquido-scenario:first-child{border-top:0; padding-top:0;}
.liquido-scenario h4{margin:0 0 .55rem; font-size:1rem;}

.compare{padding:1.5rem;}
.compare-head{display:flex; flex-wrap:wrap; align-items:center; gap:.6rem .9rem; margin-bottom:.25rem;}
.compare-head h2{margin-bottom:0;}
.verified-badge{font-family:var(--font-mono); font-size:.72rem; color:var(--accent-ink); background:var(--accent-soft); border-radius:999px; padding:.25rem .6rem; white-space:nowrap;}
.stale-label{font-family:var(--font-mono); font-size:.72rem; color:var(--ink-soft); white-space:nowrap;}
.compare h2{font-size:1.15rem; margin-bottom:.25rem;}
.compare > p.sub{color:var(--ink-soft); font-size:.9rem; margin:.25rem 0 1.1rem;}
.table-scroll{overflow-x:auto; border:1px solid var(--border); border-radius:10px; -webkit-overflow-scrolling:touch;}
.scroll-hint{display:none; font-size:.78rem; color:var(--ink-soft); margin:.5rem 0 -.3rem;}
table.compare-table{border-collapse:collapse; width:100%; min-width:760px; font-size:.92rem;}
table.compare-table th, table.compare-table td{padding:.7rem .85rem; text-align:left; border-bottom:1px solid var(--border);}
table.compare-table thead th{background:var(--surface-alt); font-family:var(--font-body); font-weight:600; font-size:.82rem; color:var(--ink-soft); text-transform:uppercase; letter-spacing:.03em;}
table.compare-table th:first-child, table.compare-table td:first-child{color:var(--ink-soft); white-space:nowrap;}
table.compare-table td.val{font-family:var(--font-mono); text-align:right;}
table.compare-table tr:last-child td{border-bottom:0;}
tr.total td{font-weight:700; background:var(--accent-soft); color:var(--accent-ink);}
tr.total td.val{font-size:1.02rem;}
td.zero{color:var(--ink-soft); opacity:.55;}

.legend{display:flex; flex-wrap:wrap; gap:.6rem; margin-top:.9rem;}
.legend a.chip{font-size:.78rem; font-family:var(--font-mono); color:var(--ink-soft); border:1px solid var(--border); border-radius:999px; padding:.25rem .6rem; text-decoration:none;}

.share-row{margin-top:1.25rem; padding-top:1.1rem; border-top:1px dashed var(--border); display:flex; align-items:center; gap:1rem; flex-wrap:wrap;}
.share-row .stub-label{font-family:var(--font-mono); font-size:.72rem; letter-spacing:.06em; text-transform:uppercase; color:var(--ink-soft);}
.share-btn{display:inline-flex; align-items:center; gap:.5rem; background:none; border:1px solid var(--accent); color:var(--accent-ink); border-radius:999px; padding:.5rem 1rem; font:inherit; font-family:var(--font-mono); font-size:.82rem; font-weight:600; cursor:pointer;}
.share-btn:hover{background:var(--accent-soft);}
.share-btn svg{width:15px; height:15px; fill:currentColor;}

.memoria-toggle-row{margin-top:.9rem;}
.memoria-panel{max-height:0; overflow:hidden; transition:max-height .25s ease;}
.memoria-panel.open{max-height:3000px;}
.memoria-scenario{margin-top:1.1rem; border:1px solid var(--border); border-radius:10px; overflow:hidden;}
.memoria-scenario h4{font-size:.88rem; padding:.7rem .9rem; background:var(--surface-alt); border-bottom:1px solid var(--border);}
.memoria-line{display:grid; grid-template-columns:1fr auto; gap:.5rem 1rem; padding:.6rem .9rem; border-bottom:1px solid var(--border); align-items:baseline;}
.memoria-line:last-child{border-bottom:0;}
.memoria-line .label{font-size:.85rem; font-weight:600;}
.memoria-line .formula{font-family:var(--font-mono); font-size:.78rem; color:var(--ink-soft); grid-column:1/-1;}
.memoria-line .basis{font-family:var(--font-mono); font-size:.7rem; color:var(--accent-ink); grid-column:1/-1;}
.memoria-line .result{font-family:var(--font-mono); font-weight:600; white-space:nowrap;}
.memoria-line.total{background:var(--accent-soft);}
.memoria-line.total .label, .memoria-line.total .result{color:var(--accent-ink);}

.liquido-block{margin-top:1.1rem; border:1px solid var(--border); border-radius:10px; padding:1rem 1.1rem; background:var(--surface-alt);}
.liquido-block h3{font-size:.92rem; margin-bottom:.5rem;}
.liquido-block .memoria-line{background:none; padding:.4rem 0; border-bottom:1px dashed var(--border);}
.liquido-block .warn-note{font-size:.76rem; color:var(--warn-ink); background:var(--warn-soft); border-radius:6px; padding:.5rem .7rem; margin-top:.7rem;}

/* ---- Explainer cards ---- */
.explain{padding:2.25rem 0 .5rem;}
.explain h2{font-size:1.3rem; margin-bottom:.3rem;}
.explain > p{color:var(--ink-soft); margin:.3rem 0 1.25rem; max-width:60ch;}
.cards{display:grid; grid-template-columns:repeat(auto-fit, minmax(220px,1fr)); gap:1rem;}
.card{background:var(--surface); border:1px solid var(--border); border-radius:12px; padding:1.1rem 1.2rem;}
.card .clt{font-family:var(--font-mono); font-size:.74rem; color:var(--accent-ink); background:var(--accent-soft); display:inline-block; padding:.15rem .45rem; border-radius:5px; margin-bottom:.6rem;}
.card h3{font-size:1rem; margin-bottom:.4rem;}
.card p{font-size:.86rem; color:var(--ink-soft); margin:0;}
.card a.card-link{text-decoration:none;}

/* ---- Article (explainer pages) ---- */
.article{padding:1.5rem 0 .5rem;}
.article h2{font-size:1.35rem; margin:2rem 0 .6rem;}
.article h2:first-child{margin-top:0;}
.article p{color:var(--ink-soft); font-size:.98rem; max-width:70ch; margin:.6rem 0;}
.article ul{color:var(--ink-soft); font-size:.96rem; max-width:70ch; padding-left:1.3rem;}
.article li{margin:.4rem 0;}
.article .lede{font-size:1.08rem; color:var(--ink);}
.article .step{margin:1.5rem 0; padding:1.1rem 1.2rem; background:var(--surface); border:1px solid var(--border); border-radius:12px; max-width:74ch;}
.article .step h2{display:flex; align-items:center; gap:.7rem; margin:0 0 .6rem; font-size:1.2rem;}
.article .step-number{display:grid; place-items:center; flex:0 0 2rem; width:2rem; height:2rem; border-radius:50%; background:var(--accent-soft); color:var(--accent-ink); font-family:var(--font-mono); font-size:.78rem;}
.article .example-value{display:inline-block; margin:.25rem 0; padding:.45rem .7rem; border-radius:7px; background:var(--surface-alt); color:var(--ink); font-family:var(--font-mono); font-weight:600;}
.article .guide-note{margin:1.25rem 0; padding:1rem 1.1rem; border-left:4px solid var(--accent); border-radius:0 8px 8px 0; background:var(--accent-soft); max-width:74ch;}
.article .guide-note p{color:var(--ink); margin:.25rem 0;}
.article .guide-table{width:100%; max-width:74ch; border-collapse:collapse; margin:1rem 0; font-size:.92rem;}
.article .guide-table th,.article .guide-table td{padding:.7rem .8rem; border:1px solid var(--border); text-align:left; vertical-align:top;}
.article .guide-table th{background:var(--surface-alt); color:var(--ink);}
.article .guide-table td{color:var(--ink-soft);}
.article .guide-cta{display:inline-block; margin:1rem 0; padding:.75rem 1.1rem; border-radius:8px; background:var(--brand); color:var(--brand-ink); text-decoration:none; font-weight:700;}
.article .guide-cta:hover{background:var(--brand-2);}
.breadcrumb{font-family:var(--font-mono); font-size:.78rem; color:var(--ink-soft); margin:1.5rem 0 0;}
.breadcrumb a{color:var(--ink-soft);}
.breadcrumb a:hover{color:var(--accent-ink);}

/* ---- FAQ ---- */
.faq{padding:2.25rem 0 .5rem;}
.faq h2{font-size:1.3rem; margin-bottom:.3rem;}
.faq > p{color:var(--ink-soft); margin:.3rem 0 1.25rem; max-width:60ch;}
.accordion{border:1px solid var(--border); border-radius:12px; overflow:hidden; background:var(--surface);}
.acc-item{border-bottom:1px solid var(--border);}
.acc-item:last-child{border-bottom:0;}
.acc-head{width:100%; display:flex; align-items:center; gap:.9rem; text-align:left; background:none; border:0; padding:1rem 1.25rem; font:inherit; font-weight:600; font-size:.95rem; color:var(--ink); cursor:pointer;}
.acc-head:hover{color:var(--accent-ink);}
.acc-head:hover .acc-num{color:var(--accent-ink); border-color:var(--accent);}
.acc-num{font-family:var(--font-mono); font-size:.72rem; color:var(--ink-soft); border:1px solid var(--border); border-radius:5px; padding:.15rem .4rem; flex-shrink:0;}
.acc-head .q-text{flex:1;}
.acc-icon{font-family:var(--font-mono); color:var(--ink-soft); flex-shrink:0; transition:transform .18s ease; display:inline-block;}
.acc-panel{max-height:0; overflow:hidden; transition:max-height .2s ease;}
.acc-panel p{margin:0 1.25rem 1.1rem 3.15rem; color:var(--ink-soft); font-size:.9rem; max-width:70ch;}
.acc-item.open .acc-panel{max-height:400px;}
.acc-item.open .acc-icon{color:var(--accent-ink); transform:rotate(90deg);}

/* ---- CTA ---- */
.cta{margin:2.5rem 0; padding:1.75rem; border-radius:14px; background:var(--brand); color:var(--brand-ink); display:flex; flex-wrap:wrap; gap:1.25rem; align-items:center; justify-content:space-between;}
.cta h2{font-size:1.2rem; color:var(--brand-ink); max-width:32ch;}
.cta p{color:#C7D0E4; font-size:.9rem; margin:.4rem 0 0; max-width:40ch;}
.cta-btn{background:var(--accent); color:#06251A; border:0; border-radius:8px; padding:.75rem 1.3rem; font:inherit; font-weight:700; cursor:pointer; white-space:nowrap; text-decoration:none; display:inline-block;}

/* ---- Contact form ---- */
.form-card{background:var(--surface); border:1px solid var(--border); border-radius:14px; box-shadow:var(--shadow); padding:1.5rem; margin:1.75rem 0;}
.form-grid{display:grid; grid-template-columns:1fr 1fr; gap:1rem;}
.form-grid .field.full{grid-column:1/-1;}
.form-note{font-size:.8rem; color:var(--ink-soft); margin-top:.9rem;}

footer.site{border-top:1px solid var(--border); margin-top:2.5rem; padding:1.5rem 0 2.5rem;}
footer.site .disclaimer{font-size:.82rem; color:var(--ink-soft); max-width:70ch;}
footer.site .disclaimer strong{color:var(--ink);}
footer.site .foot-links{display:flex; flex-wrap:wrap; gap:1rem; margin:0 0 1rem; font-size:.85rem;}
footer.site .foot-links a{color:var(--ink-soft); text-decoration:none;}
footer.site .foot-links a:hover{color:var(--ink);}
footer.site .feedback-row{display:flex; gap:1rem; margin-bottom:.9rem; font-size:.8rem;}
footer.site .feedback-row a{color:var(--ink-soft); text-decoration:underline;}
footer.site .feedback-row a:hover{color:var(--accent-ink);}

@media (max-width:720px){
  .calc-form{grid-template-columns:1fr 1fr;}
  .calc-btn{grid-column:1/-1;}
  .intro h1{font-size:1.65rem;}
  .form-grid{grid-template-columns:1fr;}
}

@media (max-width:560px){
  .site-bar{flex-wrap:wrap; gap:.6rem .9rem; padding:.85rem 1.1rem;}
  .wordmark{flex-basis:100%;}
  nav.top{flex-basis:100%; justify-content:space-between; gap:1rem; font-size:.88rem;}
  .calc-form{grid-template-columns:1fr;}
  .scroll-hint{display:block;}
  .cta{padding:1.4rem;}
  .cta-btn{width:100%; text-align:center;}
  .share-btn{width:100%; justify-content:center;}
  .adv-fields{grid-template-columns:1fr;}
  .adv-panel.open{max-height:1100px;}
}