/* Stillion Accounting & Consulting — Direction C ("Workbench") with a KPMG-style mega menu.
   Every site class starts with "sa-" so nothing collides with the calculators' own CSS,
   and element rules are wrapped in :where(:not(.calc *)) for the same reason.
   Motion is part of the design (see site.js); prefers-reduced-motion turns it off. */

@font-face { font-family: "Instrument Serif"; src: url("/fonts/instrument-serif-latin-400-normal.woff2") format("woff2"); font-weight: 400; font-style: normal; font-display: swap; }
@font-face { font-family: "Instrument Serif"; src: url("/fonts/instrument-serif-latin-400-italic.woff2") format("woff2"); font-weight: 400; font-style: italic; font-display: swap; }
@font-face { font-family: "Instrument Sans"; src: url("/fonts/instrument-sans-latin-400-normal.woff2") format("woff2"); font-weight: 400; font-display: swap; }
@font-face { font-family: "Instrument Sans"; src: url("/fonts/instrument-sans-latin-500-normal.woff2") format("woff2"); font-weight: 500; font-display: swap; }
@font-face { font-family: "Instrument Sans"; src: url("/fonts/instrument-sans-latin-600-normal.woff2") format("woff2"); font-weight: 600; font-display: swap; }
@font-face { font-family: "Instrument Sans"; src: url("/fonts/instrument-sans-latin-700-normal.woff2") format("woff2"); font-weight: 700; font-display: swap; }
@font-face { font-family: "IBM Plex Mono"; src: url("/fonts/ibm-plex-mono-latin-400-normal.woff2") format("woff2"); font-weight: 400; font-display: swap; }
@font-face { font-family: "IBM Plex Mono"; src: url("/fonts/ibm-plex-mono-latin-500-normal.woff2") format("woff2"); font-weight: 500; font-display: swap; }
@font-face { font-family: "IBM Plex Mono"; src: url("/fonts/ibm-plex-mono-latin-600-normal.woff2") format("woff2"); font-weight: 600; font-display: swap; }

:root {
  --ground: #f3f4f1;
  --paper: #ffffff;
  --ink: #101820;
  --ink-2: #3f4a53;
  --ink-3: #5a646c;
  --rule: #d8dbd4;
  --rule-2: #e3e6e0;
  --navy: #1f3d5c;
  --navy-deep: #0e2034;
  --navy-mid: #16304c;
  --navy-line: #2a4562;
  --navy-tint: #e8edf2;
  --gold: #c9a84c;
  --gold-light: #e2c77a;
  --gold-ink: #7d6320;
  --on-dark: #e8eef4;
  --on-dark-2: #b5c2cf;
  --focus: #c9a84c;

  --serif: "Instrument Serif", Georgia, "Times New Roman", serif;
  --sans: "Instrument Sans", system-ui, -apple-system, "Segoe UI", sans-serif;
  --mono: "IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;

  --gutter: clamp(1rem, 4vw, 5rem);
  --wrap: 80rem;
  --ease: cubic-bezier(0.16, 1, 0.3, 1);
  --ease-in-out: cubic-bezier(0.65, 0, 0.35, 1);
  --radius: 10px;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body { margin: 0; background: var(--ground); color: var(--ink); font: 400 1.0625rem/1.6 var(--sans); -webkit-font-smoothing: antialiased; text-rendering: optimizeLegibility; }
body.sa-lock { overflow: hidden; }
main { overflow-x: clip; }
img:where(:not(.calc *)) { max-width: 100%; height: auto; display: block; }
a:where(:not(.calc *)) { color: var(--navy); text-underline-offset: 0.2em; text-decoration-thickness: 1px; }
a:where(:not(.calc *)):hover { color: var(--ink); }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; }
h1:where(:not(.calc *)), h2:where(:not(.calc *)), h3:where(:not(.calc *)) { font-family: var(--serif); font-weight: 400; line-height: 1.02; margin: 0; letter-spacing: -0.005em; text-wrap: balance; }
p:where(:not(.calc *)) { margin: 0; }
ul:where(:not(.calc *)), ol:where(:not(.calc *)) { margin: 0; padding: 0; list-style: none; }

.sa-skip { position: absolute; left: 1rem; top: -4rem; z-index: 100; background: var(--ink); color: #fff; padding: 0.6rem 1rem; }
.sa-skip:focus { top: 1rem; }
.sa-sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.sa-wrap { width: 100%; max-width: var(--wrap); margin: 0 auto; padding-inline: var(--gutter); }
.sa-mono { font-family: var(--mono); font-size: 0.8125rem; letter-spacing: 0.04em; text-transform: uppercase; color: var(--gold-ink); }
.sa-dark .sa-mono, .sa-mono.on-dark { color: var(--gold-light); }
.sa-italic { font-style: italic; color: var(--navy); }
.sa-dark .sa-italic, .sa-close-band .sa-italic { color: var(--gold-light); }

/* buttons */
.sa-btn { --bg: var(--navy); --fg: #fff; display: inline-flex; align-items: center; gap: 0.6rem; min-height: 48px; padding: 0 1.4rem; border-radius: 8px; background: var(--bg); color: var(--fg); font: 600 1rem/1 var(--sans); text-decoration: none; border: 0; cursor: pointer; position: relative; overflow: hidden; isolation: isolate; transition: transform 0.35s var(--ease), box-shadow 0.35s var(--ease); }
.sa-btn::before { content: ""; position: absolute; inset: 0; z-index: -1; background: rgba(255, 255, 255, 0.14); transform: translateX(-101%); transition: transform 0.5s var(--ease); }
.sa-btn:hover { color: var(--fg); transform: translateY(-2px); box-shadow: 0 10px 24px rgba(16, 24, 32, 0.18); }
.sa-btn:hover::before { transform: translateX(0); }
.sa-btn .sa-arrow { transition: transform 0.35s var(--ease); }
.sa-btn:hover .sa-arrow, .sa-link:hover .sa-arrow, a:hover > .sa-arrow { transform: translateX(4px); }
.sa-btn-gold { --bg: var(--gold-light); --fg: var(--ink); }
.sa-btn-ink { --bg: var(--ink); --fg: #fff; }
.sa-link { font-weight: 600; text-decoration: none; display: inline-flex; gap: 0.4rem; align-items: center; }
.sa-arrow { display: inline-block; }

/* ---------------- header ---------------- */
/* The utility bar scrolls away with the page: the header sticks at -46px, so nothing changes height
   while scrolling and there is no layout shift to bounce the scroll position (it used to shake on the way up). */
.sa-header { position: sticky; top: -46px; z-index: 50; }
.sa-util { background: var(--ink); height: 46px; overflow: hidden; }
.sa-util .sa-wrap { height: 46px; display: flex; align-items: center; justify-content: flex-end; gap: 1.8rem; font-size: 0.8125rem; font-weight: 600; }
.sa-util a { color: #d9e1e8; text-decoration: none; }
.sa-util a:hover { color: #fff; }
.sa-util .sa-pill { background: var(--gold-light); color: var(--ink); padding: 0.45rem 1rem; border-radius: 999px; display: inline-flex; gap: 0.4rem; align-items: center; }
.sa-util .sa-pill:hover { color: var(--ink); background: #ecd494; }
.sa-bar { background: var(--paper); border-bottom: 1px solid var(--rule); transition: box-shadow 0.4s var(--ease); }
.sa-header.is-scrolled .sa-bar { box-shadow: 0 8px 30px rgba(16, 24, 32, 0.08); }
.sa-bar .sa-wrap { height: 78px; display: flex; align-items: center; gap: 0.75rem; }
.sa-brand { display: flex; align-items: center; gap: 0.75rem; text-decoration: none; color: var(--ink); margin-right: 2.5rem; }
.sa-brand img { width: 42px; height: auto; }
.sa-brand b { font: 400 1.75rem/1 var(--serif); }
.sa-brand span { font-size: 0.8125rem; color: var(--ink-3); padding-top: 0.35rem; }
.sa-nav { display: none; flex: 1; align-self: stretch; }
.sa-nav > ul { display: flex; align-items: stretch; gap: 0.25rem; }
.sa-nav > ul > li { display: flex; }
.sa-nav-btn, .sa-nav-link { display: flex; align-items: center; gap: 0.5rem; padding: 0 1.1rem; border: 0; background: none; font: 500 1rem var(--sans); color: var(--ink); cursor: pointer; text-decoration: none; position: relative; }
.sa-nav-btn::after, .sa-nav-link::after { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 3px; background: var(--navy); transform: scaleX(0); transform-origin: left; transition: transform 0.45s var(--ease); }
.sa-nav-btn:hover::after, .sa-nav-link:hover::after, .sa-nav-btn[aria-expanded="true"]::after, [aria-current="page"]::after { transform: scaleX(1); }
.sa-nav-btn[aria-expanded="true"] { background: var(--navy-tint); }
.sa-nav-btn svg { transition: transform 0.4s var(--ease); }
.sa-nav-btn[aria-expanded="true"] svg { transform: rotate(180deg); }
.sa-search { display: none; margin-left: auto; align-items: center; gap: 0.5rem; font: 500 1rem var(--sans); color: var(--ink); text-decoration: none; min-height: 44px; }
.sa-menu-btn { margin-left: auto; width: 46px; height: 46px; border: 1px solid var(--rule); border-radius: 10px; background: var(--paper); display: inline-flex; align-items: center; justify-content: center; cursor: pointer; color: var(--ink); }
.sa-inquire-sm { background: var(--gold-light); color: var(--ink); text-decoration: none; font-weight: 700; font-size: 0.875rem; padding: 0.6rem 0.9rem; border-radius: 999px; margin-left: auto; }
.sa-inquire-sm + .sa-menu-btn { margin-left: 0.5rem; }
@media (min-width: 64rem) {
  .sa-nav { display: flex; }
  .sa-search { display: inline-flex; }
  .sa-menu-btn, .sa-inquire-sm { display: none; }
}
@media (max-width: 63.99rem) { .sa-util, .sa-mega, .sa-scrim { display: none; } .sa-header { top: 0; } }

/* mega panels */
.sa-scrim { position: fixed; inset: 0; background: rgba(16, 24, 32, 0.45); opacity: 0; pointer-events: none; transition: opacity 0.4s var(--ease); z-index: 40; }
.sa-scrim.is-on { opacity: 1; pointer-events: auto; }
.sa-mega { position: absolute; left: 0; right: 0; top: 100%; z-index: 60; pointer-events: none; }
.sa-panel { max-width: var(--wrap); margin: 1.2rem auto 0; padding-inline: var(--gutter); opacity: 0; transform: translateY(-14px); visibility: hidden; transition: opacity 0.35s var(--ease), transform 0.5s var(--ease), visibility 0s 0.5s; position: absolute; left: 0; right: 0; }
.sa-panel.is-open { opacity: 1; transform: none; visibility: visible; pointer-events: auto; transition: opacity 0.35s var(--ease), transform 0.5s var(--ease); }
.sa-panel-inner { display: flex; flex-direction: column; box-shadow: 0 30px 80px rgba(16, 24, 32, 0.35); }
.sa-panel-top { display: flex; min-height: 26rem; }
.sa-panel-intro { width: 23rem; flex-shrink: 0; background: var(--navy); color: #fff; padding: 2.8rem 2.4rem 2.4rem; display: flex; flex-direction: column; gap: 1.1rem; }
.sa-panel-intro h2 { font-size: 3.6rem; color: #fff; }
.sa-panel-intro p { color: #cdd8e4; line-height: 1.6; }
.sa-panel-intro a { margin-top: auto; color: #fff; }
.sa-panel-body { flex: 1; background: var(--paper); position: relative; display: flex; flex-direction: column; }
.sa-tabs { display: flex; gap: 0.35rem; padding: 1.25rem 4.5rem 0 2.25rem; border-bottom: 1px solid var(--rule-2); flex-wrap: wrap; }
.sa-tab { font: 500 0.9375rem var(--sans); padding: 0.8rem 1rem; border: 0; background: none; color: var(--ink); cursor: pointer; position: relative; }
.sa-tab::after { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 3px; background: var(--navy); transform: scaleX(0); transition: transform 0.4s var(--ease); }
.sa-tab[aria-selected="true"] { background: var(--navy-tint); font-weight: 600; }
.sa-tab[aria-selected="true"]::after { transform: scaleX(1); }
.sa-tabpanel { padding: 2rem 2.25rem; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 1.4rem 2.25rem; align-content: start; }
.sa-tabpanel[hidden] { display: none; }
.sa-tabpanel a { display: flex; gap: 0.5rem; align-items: center; color: var(--ink); text-decoration: none; min-height: 1.75rem; opacity: 0; transform: translateY(8px); }
.sa-tabpanel.is-shown a { opacity: 1; transform: none; transition: opacity 0.4s var(--ease), transform 0.5s var(--ease); transition-delay: calc(var(--i, 0) * 35ms); }
.sa-tabpanel a:hover { color: var(--navy); }
.sa-tabpanel a.sa-all { color: var(--navy); font-weight: 700; }
.sa-close { position: absolute; right: 1rem; top: 0.9rem; width: 44px; height: 44px; border: 0; background: none; cursor: pointer; color: var(--ink); display: flex; align-items: center; justify-content: center; transition: transform 0.4s var(--ease); }
.sa-close:hover { transform: rotate(90deg); }
.sa-panel-strip { background: #e9ebe6; padding: 1.75rem 2.25rem; display: grid; grid-template-columns: 1.6fr 1fr; gap: 2.5rem; }
.sa-strip-box { background: #f6f7f4; padding: 1.5rem 1.75rem; display: flex; flex-direction: column; gap: 1rem; }
.sa-strip-box h3 { font-size: 1.6rem; }
.sa-strip-links { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 0.75rem 1.5rem; }
.sa-strip-links a { color: var(--ink); text-decoration: none; font-size: 0.9375rem; }
.sa-strip-links a:hover { color: var(--navy); text-decoration: underline; }
.sa-strip-aside { display: flex; flex-direction: column; gap: 0.75rem; justify-content: center; color: var(--ink-2); }

/* mobile drawer */
.sa-drawer { position: fixed; inset: 0; z-index: 70; background: var(--navy-deep); color: var(--on-dark); display: flex; flex-direction: column; transform: translateX(100%); visibility: hidden; transition: transform 0.55s var(--ease), visibility 0s 0.55s; }
.sa-drawer.is-open { transform: none; visibility: visible; transition: transform 0.55s var(--ease); }
.sa-drawer-top { height: 64px; display: flex; align-items: center; justify-content: space-between; padding-inline: 1rem; border-bottom: 1px solid var(--navy-line); }
.sa-drawer-top b { font: 400 1.5rem var(--serif); color: #fff; }
.sa-drawer-top button { width: 46px; height: 46px; border-radius: 10px; border: 1px solid #34506d; background: none; color: #fff; display: flex; align-items: center; justify-content: center; }
.sa-drawer-body { flex: 1; overflow-y: auto; }
.sa-acc { border-bottom: 1px solid var(--navy-line); }
.sa-acc > button, .sa-acc > a { width: 100%; min-height: 64px; display: flex; align-items: center; justify-content: space-between; padding-inline: 1rem; background: none; border: 0; color: #fff; font: 400 1.9rem var(--serif); text-decoration: none; cursor: pointer; }
.sa-acc > button span { font: 400 1.6rem var(--sans); color: #8195a8; transition: transform 0.4s var(--ease), color 0.3s; }
.sa-acc > button[aria-expanded="true"] span { transform: rotate(45deg); color: var(--gold-light); }
.sa-acc-body { display: grid; grid-template-rows: 0fr; transition: grid-template-rows 0.5s var(--ease); }
.sa-acc-body.is-open { grid-template-rows: 1fr; }
.sa-acc-body > div { overflow: hidden; padding-inline: 1rem; }
.sa-acc-body a { min-height: 44px; display: flex; align-items: center; color: #cdd8e4; text-decoration: none; border-top: 1px solid var(--navy-mid); font-size: 1.05rem; }
.sa-acc-body a:last-child { margin-bottom: 1rem; }
.sa-drawer-foot { background: var(--ink); padding: 1.25rem 1rem 1.75rem; display: flex; flex-direction: column; gap: 1rem; }
.sa-drawer-foot .sa-btn { justify-content: center; }
.sa-drawer-foot div { display: flex; justify-content: space-between; }
.sa-drawer-foot div a { color: #cdd8e4; }

/* ---------------- motion primitives ---------------- */
.js [data-reveal] { opacity: 0; transform: translateY(28px); transition: opacity 0.9s var(--ease), transform 1.1s var(--ease); transition-delay: calc(var(--d, 0) * 1ms); }
.js [data-reveal="left"] { transform: translateX(-36px); }
.js [data-reveal="right"] { transform: translateX(36px); }
.js [data-reveal="scale"] { transform: scale(0.96); }
.js [data-reveal].is-in { opacity: 1; transform: none; }
.sa-rise { display: block; overflow: hidden; padding-bottom: 0.08em; }
.sa-rise > span { display: block; animation: sa-rise 1.1s var(--ease) both; animation-delay: calc(var(--d, 0) * 1ms); }
@keyframes sa-rise { from { transform: translateY(105%); opacity: 0; } to { transform: none; opacity: 1; } }
.sa-fade-up { animation: sa-fade-up 1.1s var(--ease) both; animation-delay: calc(var(--d, 0) * 1ms); }
@keyframes sa-fade-up { from { transform: translateY(24px); opacity: 0; } to { transform: none; opacity: 1; } }
.sa-underline { background: linear-gradient(var(--gold), var(--gold)) no-repeat 0 100% / 0 3px; transition: background-size 1.2s var(--ease) 0.6s; }
.is-in .sa-underline, .sa-underline.is-in { background-size: 100% 3px; }

/* ---------------- sections ---------------- */
.sa-section { padding-block: clamp(4rem, 9vw, 7rem); }
.sa-dark { background: var(--navy-deep); color: var(--on-dark); }
.sa-dark h2, .sa-dark h3 { color: #fff; }
.sa-ink { background: var(--ink); color: var(--on-dark); }
.sa-ink h2 { color: #fff; }
.sa-split { display: grid; gap: 2.5rem; }
@media (min-width: 60rem) { .sa-split { grid-template-columns: 1fr 2fr; gap: 5rem; } }
.sa-h2 { font-size: clamp(2.5rem, 1.6rem + 3vw, 4rem); }
.sa-h2-sm { font-size: clamp(2.2rem, 1.5rem + 2vw, 3.25rem); }
.sa-lead { font-size: clamp(1.1rem, 1rem + 0.4vw, 1.3rem); line-height: 1.55; color: var(--ink-2); max-width: 36rem; }
.sa-dark .sa-lead { color: var(--on-dark-2); }

/* home hero */
.sa-hero { padding-block: clamp(3rem, 7vw, 6rem) clamp(3rem, 6vw, 5rem); position: relative; overflow: hidden; }
.sa-hero-grid { display: grid; gap: 3rem; align-items: center; }
@media (min-width: 64rem) { .sa-hero-grid { grid-template-columns: 1fr 1fr; gap: 5rem; } }
.sa-hero h1 { font-size: clamp(3.4rem, 1.8rem + 6vw, 6.6rem); line-height: 0.96; letter-spacing: -0.01em; }
.sa-hero-copy { display: flex; flex-direction: column; gap: 1.75rem; }
.sa-hero-actions { display: flex; flex-wrap: wrap; gap: 1rem 1.5rem; align-items: center; }
.sa-hero-lines { position: absolute; inset: 0; z-index: -1; width: 100%; height: 100%; opacity: 0.55; pointer-events: none; }

/* live calculator card */
.sa-calc { background: var(--navy-deep); color: var(--on-dark); border-radius: 16px; padding: clamp(1.4rem, 3vw, 2.2rem); display: flex; flex-direction: column; gap: 1.35rem; box-shadow: 0 30px 70px rgba(14, 32, 52, 0.28); position: relative; overflow: hidden; }
.sa-calc::after { content: ""; position: absolute; width: 22rem; height: 22rem; right: -9rem; top: -9rem; background: radial-gradient(circle, rgba(226, 199, 122, 0.22), transparent 65%); pointer-events: none; animation: sa-drift 9s var(--ease-in-out) infinite alternate; }
@keyframes sa-drift { to { transform: translate(-3rem, 3rem) scale(1.15); } }
.sa-calc-head { display: flex; justify-content: space-between; align-items: baseline; gap: 1rem; flex-wrap: wrap; }
.sa-calc-head h2 { font-size: clamp(1.6rem, 1.3rem + 1vw, 2rem); color: #fff; }
.sa-live { font-family: var(--mono); font-size: 0.75rem; color: var(--gold); display: inline-flex; align-items: center; gap: 0.45rem; }
.sa-live::before { content: ""; width: 8px; height: 8px; border-radius: 50%; background: var(--gold); animation: sa-pulse 1.8s ease-in-out infinite; }
@keyframes sa-pulse { 0%, 100% { opacity: 1; transform: scale(1); } 50% { opacity: 0.35; transform: scale(0.7); } }
.sa-calc-fields { display: grid; gap: 1rem; }
@media (min-width: 30rem) { .sa-calc-fields { grid-template-columns: 1fr 1fr; } }
.sa-calc label { display: flex; flex-direction: column; gap: 0.5rem; font-size: 0.8125rem; font-weight: 600; color: #a9b8c7; }
.sa-calc input { height: 50px; border-radius: 8px; border: 1px solid #34506d; background: var(--navy-mid); color: #fff; font: 500 1.2rem var(--mono); padding: 0 0.9rem; width: 100%; transition: border-color 0.3s, box-shadow 0.3s; }
.sa-calc input:focus { outline: none; border-color: var(--gold); box-shadow: 0 0 0 3px rgba(201, 168, 76, 0.3); }
.sa-calc-lines { border-top: 1px solid var(--navy-line); padding-top: 1.1rem; display: flex; flex-direction: column; gap: 0.6rem; font-family: var(--mono); font-size: 0.9375rem; }
.sa-calc-lines div { display: flex; justify-content: space-between; gap: 1rem; }
.sa-calc-lines span:first-child { color: #a9b8c7; font-family: var(--sans); }
.sa-calc-total { display: flex; align-items: flex-end; justify-content: space-between; gap: 1rem; background: var(--navy-mid); border-radius: 10px; padding: 1.1rem 1.25rem; }
.sa-calc-total span:first-child { font-size: 0.875rem; color: #a9b8c7; max-width: 12rem; }
.sa-calc-total output { font: 600 clamp(2rem, 1.5rem + 2vw, 2.75rem) var(--mono); color: var(--gold-light); font-variant-numeric: tabular-nums; }
.sa-calc-note { font-size: 0.75rem; line-height: 1.5; color: #8195a8; }
.sa-calc a { color: var(--gold-light); }

/* figures strip */
.sa-figures { border-top: 1px solid var(--ink); border-bottom: 1px solid var(--rule); display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); }
@media (min-width: 48rem) { .sa-figures { grid-template-columns: repeat(4, minmax(0, 1fr)); } }
.sa-figures div { padding: 1.6rem 0; display: flex; flex-direction: column; gap: 0.2rem; }
.sa-figures b { font: 400 clamp(2.4rem, 2rem + 1.5vw, 3rem)/1 var(--serif); font-variant-numeric: tabular-nums; }
.sa-figures span { font-size: 0.875rem; color: var(--ink-3); }

/* index rows */
.sa-index-head { display: flex; justify-content: space-between; align-items: flex-end; gap: 1.5rem; flex-wrap: wrap; margin-bottom: 2rem; }
.sa-chips { display: flex; gap: 0.5rem; flex-wrap: wrap; }
.sa-chip { min-height: 40px; padding: 0 1rem; border-radius: 999px; border: 1px solid var(--rule); background: var(--paper); font: 600 0.875rem var(--sans); color: var(--ink); cursor: pointer; transition: background 0.3s, color 0.3s, border-color 0.3s, transform 0.3s var(--ease); }
.sa-chip:hover { transform: translateY(-1px); border-color: var(--navy); }
.sa-chip[aria-pressed="true"] { background: var(--navy); border-color: var(--navy); color: #fff; }
.sa-index { border-top: 1px solid var(--ink); position: relative; }
.sa-row { display: grid; grid-template-columns: 5.5rem 1fr 2rem; gap: 0.25rem 1.5rem; align-items: center; padding: 1.35rem 0.75rem; border-bottom: 1px solid var(--rule); text-decoration: none; color: var(--ink); position: relative; isolation: isolate; transition: padding 0.45s var(--ease), opacity 0.4s var(--ease); }
.sa-row::before { content: ""; position: absolute; inset: 0; z-index: -1; background: var(--paper); transform: scaleX(0); transform-origin: left; transition: transform 0.55s var(--ease); }
.sa-row:hover::before, .sa-row:focus-visible::before { transform: scaleX(1); }
.sa-row:hover { padding-left: 1.25rem; color: var(--ink); }
.sa-row .sa-code { font-family: var(--mono); font-size: 0.8125rem; color: var(--gold-ink); }
.sa-row .sa-name { font-size: clamp(1.15rem, 1rem + 0.5vw, 1.4rem); font-weight: 600; }
.sa-row .sa-desc, .sa-row .sa-aud { display: none; }
.sa-row .sa-go { justify-self: end; transition: transform 0.45s var(--ease); }
.sa-row:hover .sa-go { transform: translateX(6px); }
@media (min-width: 60rem) {
  .sa-row { grid-template-columns: 5.5rem 1.2fr 2fr 10rem 2rem; }
  .sa-row .sa-desc { display: block; font-size: 0.9375rem; color: var(--ink-3); }
  .sa-row .sa-aud { display: inline-block; justify-self: start; font-size: 0.8125rem; font-weight: 600; padding: 0.35rem 0.75rem; border-radius: 999px; background: #e4e9ee; }
  .sa-row .sa-aud[data-a="individual"] { background: #f1e8cf; }
  .sa-row .sa-aud[data-a="realestate"] { background: #dfece4; }
  .sa-row .sa-aud[data-a="debt"] { background: #ece3ee; }
}
.sa-row.is-hidden { display: none; }
.sa-peek { position: fixed; width: 300px; aspect-ratio: 16 / 10; pointer-events: none; z-index: 30; border-radius: 10px; overflow: hidden; box-shadow: 0 20px 50px rgba(16, 24, 32, 0.3); opacity: 0; transform: scale(0.9) rotate(-2deg); transition: opacity 0.3s var(--ease), transform 0.45s var(--ease); display: none; }
.sa-peek.is-on { opacity: 1; transform: none; }
.sa-peek img { width: 100%; height: 100%; object-fit: cover; object-position: top left; }
@media (hover: hover) and (min-width: 60rem) { .sa-peek { display: block; } }

/* image tiles */
.sa-tiles { display: grid; gap: 1.5rem; }
@media (min-width: 48rem) { .sa-tiles { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
.sa-tile { position: relative; min-height: clamp(16rem, 28vw, 24rem); border-radius: 16px; overflow: hidden; text-decoration: none; color: #fff; display: flex; flex-direction: column; justify-content: flex-end; gap: 0.35rem; padding: clamp(1.4rem, 3vw, 2.2rem); isolation: isolate; }
.sa-tile img { position: absolute; inset: -8% 0; width: 100%; height: 116%; object-fit: cover; z-index: -2; transform: translateY(var(--py, 0)) scale(1.02); transition: transform 1.4s var(--ease); will-change: transform; }
.sa-tile::after { content: ""; position: absolute; inset: 0; z-index: -1; background: linear-gradient(180deg, transparent 35%, rgba(6, 16, 28, 0.75)); transition: opacity 0.6s var(--ease); }
.sa-tile:hover { color: #fff; }
.sa-tile:hover img { transform: translateY(var(--py, 0)) scale(1.09); }
.sa-tile h3 { font-size: clamp(2rem, 1.5rem + 1.6vw, 2.8rem); color: #fff; }
.sa-tile .sa-sub { color: #d5dee7; }
.sa-tile .sa-more { max-height: 0; opacity: 0; overflow: hidden; transition: max-height 0.6s var(--ease), opacity 0.5s var(--ease); color: #d5dee7; }
.sa-tile:hover .sa-more, .sa-tile:focus-visible .sa-more { max-height: 6rem; opacity: 1; }

/* page hero (inner pages) */
.sa-phero { display: grid; background: var(--ground); }
@media (min-width: 64rem) { .sa-phero { grid-template-columns: 1.1fr 1fr; min-height: 34rem; } }
.sa-phero-copy { padding: clamp(2.5rem, 5vw, 4.5rem) var(--gutter) clamp(2.5rem, 5vw, 4rem); display: flex; flex-direction: column; gap: 1.5rem; max-width: 50rem; }
@media (min-width: 80rem) { .sa-phero-copy { padding-left: calc((100vw - var(--wrap)) / 2 + var(--gutter)); } }
.sa-phero h1 { font-size: clamp(3rem, 1.8rem + 4.2vw, 5.5rem); line-height: 0.98; }
.sa-crumbs { display: flex; gap: 0.6rem; align-items: center; font-size: 0.875rem; flex-wrap: wrap; }
.sa-crumbs a { border: 1px solid #b9c4cf; border-radius: 999px; padding: 0.3rem 0.8rem; text-decoration: none; }
.sa-crumbs a:hover { border-color: var(--navy); background: var(--paper); }
.sa-crumbs span { color: var(--ink-2); }
.sa-phero-art { position: relative; min-height: 20rem; overflow: hidden; }
.sa-phero-art img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; animation: sa-kenburns 24s ease-in-out infinite alternate; }
@keyframes sa-kenburns { from { transform: scale(1.02); } to { transform: scale(1.14) translate(-2%, 1%); } }
.sa-facts { position: absolute; left: clamp(1rem, 3vw, 2.5rem); right: clamp(1rem, 3vw, 2.5rem); bottom: clamp(1rem, 3vw, 2.5rem); display: grid; grid-template-columns: repeat(auto-fit, minmax(9rem, 1fr)); gap: 2px; }
.sa-facts div { background: rgba(14, 32, 52, 0.88); backdrop-filter: blur(6px); padding: 1.1rem 1.25rem; display: flex; flex-direction: column; gap: 0.2rem; }
.sa-facts b { font: 400 clamp(1.4rem, 1.1rem + 1vw, 1.9rem)/1.1 var(--serif); color: #fff; }

/* cards */
.sa-cards { display: grid; gap: 1.25rem; }
@media (min-width: 48rem) { .sa-cards { grid-template-columns: repeat(3, minmax(0, 1fr)); } }
.sa-card { background: var(--paper); padding: 1.6rem 1.5rem; display: flex; flex-direction: column; gap: 0.75rem; transition: transform 0.5s var(--ease), box-shadow 0.5s var(--ease); }
.sa-card:hover { transform: translateY(-4px); box-shadow: 0 18px 40px rgba(16, 24, 32, 0.1); }
.sa-card p { font-size: 1.1rem; line-height: 1.45; }

/* definition list with authority */
.sa-deflist { border-top: 1px solid var(--ink); }
.sa-def { display: grid; gap: 0.5rem 2rem; padding: 1.6rem 0; border-bottom: 1px solid var(--rule); }
@media (min-width: 60rem) { .sa-def { grid-template-columns: 1fr 1.6fr 9rem; } }
.sa-def dt { font-size: 1.25rem; font-weight: 600; }
.sa-def dd { margin: 0; color: var(--ink-2); line-height: 1.55; }
.sa-def .sa-auth { font-family: var(--mono); font-size: 0.8125rem; color: var(--navy); }
@media (min-width: 60rem) { .sa-def .sa-auth { justify-self: end; text-align: right; } }

/* steps band */
.sa-steps { display: grid; gap: 2px; counter-reset: step; }
@media (min-width: 48rem) { .sa-steps { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
.sa-step { background: var(--navy-mid); padding: 1.9rem 1.75rem; display: flex; flex-direction: column; gap: 0.75rem; counter-increment: step; }
.sa-step::before { content: counter(step); font: 400 2.8rem/1 var(--serif); color: var(--gold-light); }
.sa-step p { color: var(--on-dark-2); line-height: 1.55; }

/* body section and note */
.sa-prose { max-width: 42rem; display: flex; flex-direction: column; gap: 1.1rem; font-size: 1.1rem; line-height: 1.65; color: var(--ink-2); }
.sa-prose h2 { font-size: 2.2rem; color: var(--ink); margin-top: 1.5rem; }
.sa-prose ul { list-style: disc; padding-left: 1.25rem; display: flex; flex-direction: column; gap: 0.4rem; }
.sa-note { border-left: 3px solid var(--gold); background: var(--paper); padding: 1.1rem 1.4rem; color: var(--ink-2); max-width: 46rem; }
.sa-draft { background: #fff7e0; border: 1px solid #ecd9a0; padding: 0.75rem 1rem; border-radius: 8px; font-size: 0.9375rem; }

/* faq */
.sa-faq { border-top: 1px solid var(--ink); }
.sa-faq details { border-bottom: 1px solid var(--rule); transition: background 0.4s var(--ease); }
.sa-faq details[open] { background: var(--paper); }
.sa-faq summary { list-style: none; cursor: pointer; display: flex; justify-content: space-between; align-items: center; gap: 1.5rem; padding: 1.5rem 1.5rem; font-size: 1.2rem; font-weight: 600; }
.sa-faq summary::-webkit-details-marker { display: none; }
.sa-faq summary i { flex-shrink: 0; width: 38px; height: 38px; border-radius: 50%; border: 1px solid #b9c4cf; display: flex; align-items: center; justify-content: center; font-style: normal; transition: transform 0.45s var(--ease), background 0.3s, color 0.3s; }
.sa-faq details[open] summary i { transform: rotate(45deg); background: var(--navy); color: #fff; border-color: var(--navy); }
.sa-faq .sa-ans { overflow: hidden; }
.sa-faq .sa-ans p { padding: 0 1.5rem 1.6rem; color: var(--ink-2); line-height: 1.6; max-width: 46rem; }

/* related */
.sa-rel { display: grid; gap: 1.25rem; }
@media (min-width: 48rem) { .sa-rel { grid-template-columns: repeat(3, minmax(0, 1fr)); } }
.sa-relcard { background: var(--paper); text-decoration: none; color: var(--ink); padding: 1.75rem; display: flex; flex-direction: column; gap: 0.6rem; border-top: 3px solid var(--gold); transition: transform 0.5s var(--ease), box-shadow 0.5s var(--ease); }
.sa-relcard:hover { color: var(--ink); transform: translateY(-4px); box-shadow: 0 18px 40px rgba(16, 24, 32, 0.12); }
.sa-relcard h3 { font-size: 1.9rem; }
.sa-relcard span:last-child { color: var(--ink-3); font-size: 0.9375rem; }
.sa-relcard.is-model { background: var(--navy); color: #fff; border-top-color: var(--gold-light); }
.sa-relcard.is-model h3 { color: #fff; }
.sa-relcard.is-model span:last-child { color: #cdd8e4; }
.sa-relcard.is-model .sa-mono { color: var(--gold-light); }

/* closing band with animated ripple */
.sa-close-band { position: relative; overflow: hidden; background: var(--ink); color: var(--on-dark); padding-block: clamp(4.5rem, 9vw, 7rem) 2.5rem; isolation: isolate; }
.sa-close-band canvas { position: absolute; inset: 0; width: 100%; height: 100%; z-index: -1; opacity: 0.8; }
.sa-close-grid { display: grid; gap: 2rem; align-items: end; }
@media (min-width: 60rem) { .sa-close-grid { grid-template-columns: 1.1fr 1fr; gap: 5rem; } }
.sa-close-band h2 { font-size: clamp(2.8rem, 1.8rem + 3.5vw, 4.8rem); color: #fff; }
.sa-close-band p { color: var(--on-dark-2); line-height: 1.6; }
.sa-close-grid > div { display: flex; flex-direction: column; gap: 1.25rem; align-items: flex-start; }

/* footer */
.sa-footer { background: var(--ink); color: #8a99a8; font-size: 0.9375rem; padding-block: 3rem 2.5rem; border-top: 1px solid #2c3a47; }
.sa-foot-grid { display: grid; gap: 2rem; }
@media (min-width: 48rem) { .sa-foot-grid { grid-template-columns: 2fr 1fr 1fr 1fr; } }
.sa-footer h2 { font: 500 0.8125rem var(--mono); letter-spacing: 0.06em; text-transform: uppercase; color: var(--gold-light); margin-bottom: 0.9rem; }
.sa-footer li + li { margin-top: 0.45rem; }
.sa-footer a { color: #d9e1e8; text-decoration: none; }
.sa-footer a:hover { color: #fff; text-decoration: underline; }
.sa-foot-name { font: 400 1.8rem var(--serif); color: #fff; margin-bottom: 0.5rem; }
.sa-foot-legal { margin-top: 2.5rem; padding-top: 1.5rem; border-top: 1px solid #2c3a47; font-size: 0.8125rem; line-height: 1.6; }

/* models page */
.sa-model { display: grid; gap: 2rem; padding-block: 3.5rem; border-bottom: 1px solid var(--rule); }
@media (min-width: 60rem) { .sa-model { grid-template-columns: 1fr 1.4fr; gap: 5rem; } }
.sa-model h2 { font-size: clamp(2.2rem, 1.6rem + 2vw, 3.2rem); margin: 0.75rem 0 0.75rem; }
.sa-badge { display: inline-block; font: 600 0.75rem var(--mono); letter-spacing: 0.05em; text-transform: uppercase; padding: 0.3rem 0.6rem; border-radius: 4px; background: var(--navy-tint); color: var(--navy); margin-right: 0.5rem; }
.sa-badge.is-next { background: #f5ecd3; color: var(--gold-ink); }
.sa-specs { display: flex; flex-wrap: wrap; gap: 2rem; padding: 1.25rem 0; margin: 1.25rem 0; border-top: 1px solid var(--rule); border-bottom: 1px solid var(--rule); }
.sa-specs dt { font-size: 0.8125rem; color: var(--ink-3); }
.sa-specs dd { margin: 0; font: 400 1.9rem/1.2 var(--serif); color: var(--navy); font-variant-numeric: tabular-nums; }
.sa-checks { display: flex; flex-direction: column; gap: 0.55rem; }
.sa-checks li { padding-left: 1.5rem; position: relative; color: var(--ink-2); }
.sa-checks li::before { content: ""; position: absolute; left: 0; top: 0.72em; width: 0.7rem; height: 2px; background: var(--gold); }
.sa-addon { margin-top: 1.5rem; background: var(--paper); padding: 1.25rem 1.5rem; border-radius: var(--radius); }
.sa-addon h3 { font: 600 1.05rem var(--sans); margin-bottom: 0.35rem; }

/* dark page hero (models, knowledge) */
.sa-dhero { position: relative; overflow: hidden; background: var(--navy-deep); color: #fff; padding-block: clamp(4rem, 8vw, 7rem); isolation: isolate; }
.sa-dhero img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; z-index: -1; opacity: 0.85; animation: sa-kenburns 30s ease-in-out infinite alternate; }
.sa-dhero h1 { font-size: clamp(3.2rem, 2rem + 4.5vw, 6rem); color: #fff; }
.sa-dhero .sa-lead { color: #cdd8e4; margin-top: 1.25rem; }

/* articles */
.sa-articles { border-top: 1px solid var(--ink); }
.sa-article { display: grid; gap: 0.35rem 2rem; padding: 1.6rem 0.75rem; border-bottom: 1px solid var(--rule); text-decoration: none; color: var(--ink); position: relative; isolation: isolate; transition: padding 0.45s var(--ease); }
.sa-article::before { content: ""; position: absolute; inset: 0; z-index: -1; background: var(--paper); transform: scaleX(0); transform-origin: left; transition: transform 0.55s var(--ease); }
.sa-article:hover::before { transform: scaleX(1); }
.sa-article:hover { padding-left: 1.25rem; color: var(--ink); }
@media (min-width: 48rem) { .sa-article { grid-template-columns: 9rem 1fr 2rem; align-items: center; } }
.sa-article time { font-family: var(--mono); font-size: 0.8125rem; color: var(--ink-3); }
.sa-article h3 { font-size: clamp(1.5rem, 1.2rem + 1vw, 2rem); }
.sa-article p { font-size: 0.9375rem; color: var(--ink-3); margin-top: 0.3rem; }

/* contact */
.sa-form { display: grid; gap: 1.25rem; }
.sa-field label { display: block; font-weight: 600; margin-bottom: 0.4rem; }
.sa-field small { display: block; font-weight: 400; color: var(--ink-3); margin-bottom: 0.4rem; }
.sa-field input, .sa-field select, .sa-field textarea { width: 100%; min-height: 50px; border-radius: 8px; border: 1px solid #c3c8bf; background: var(--paper); padding: 0.6rem 0.9rem; font: 400 1.05rem var(--sans); color: var(--ink); transition: border-color 0.3s, box-shadow 0.3s; }
.sa-field textarea { min-height: 10rem; resize: vertical; }
.sa-field input:focus, .sa-field select:focus, .sa-field textarea:focus { outline: none; border-color: var(--navy); box-shadow: 0 0 0 3px rgba(31, 61, 92, 0.18); }
.sa-hp { position: absolute; left: -10000px; }
.sa-aside { background: var(--navy); color: #fff; padding: 2rem; border-radius: 12px; display: flex; flex-direction: column; gap: 0.9rem; align-self: start; }
.sa-aside h2 { font-size: 2rem; color: #fff; }
.sa-aside p { color: #cdd8e4; font-size: 0.9375rem; line-height: 1.6; }
.sa-aside a { color: var(--gold-light); }

/* calculator pages */
.sa-toolbar { border-bottom: 1px solid var(--rule); }
.sa-toolbar .sa-wrap { padding-block: 1.75rem 1.5rem; display: flex; justify-content: space-between; align-items: flex-end; gap: 1rem 2rem; flex-wrap: wrap; }
.sa-toolbar .sa-meta { display: flex; gap: 1.5rem; flex-wrap: wrap; font-family: var(--mono); font-size: 0.8125rem; color: var(--ink-3); }
.sa-toolgrid { display: grid; gap: 2rem; padding-block: 2.5rem 1rem; }
@media (min-width: 72rem) { .sa-toolgrid { grid-template-columns: minmax(0, 1fr) 20rem; gap: 3rem; align-items: start; } }
.calc { min-width: 0; }
.sa-rail { display: flex; flex-direction: column; gap: 1.1rem; }
@media (min-width: 72rem) { .sa-rail { position: sticky; top: 7rem; } }
.sa-rail > div { background: var(--paper); padding: 1.4rem; display: flex; flex-direction: column; gap: 0.6rem; }
.sa-rail p { font-size: 0.9375rem; line-height: 1.55; color: var(--ink-2); }
.sa-rail .sa-next { background: var(--navy); color: #fff; }
.sa-rail .sa-next h3 { font-size: 1.7rem; color: #fff; }
.sa-rail .sa-next p { color: #b5c2cf; font-size: 0.8125rem; }

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation: none !important; transition: none !important; scroll-behavior: auto !important; }
  .js [data-reveal] { opacity: 1; transform: none; }
}
@media print {
  .sa-header, .sa-footer, .sa-close-band, .sa-drawer, .sa-rail { display: none !important; }
  body { background: #fff; }
}