/* ============================================================
   The Adjusting Entries — design system
   Palette: Deep Navy #102A43 · Warm Charcoal #2B2926
            Vibrant Blue #2E6BF6 · Off-White #F6F8FC
   Type: Poppins (headings/UI) + Inter (body)
   Signature: the accountant's "double rule"
   ============================================================ */

:root{
  --navy:#102A43;
  --navy-dark:#0B1F33;
  --charcoal:#2B2926;
  --blue:#2E6BF6;
  --blue-dark:#1E54D6;
  --offwhite:#F6F8FC;
  --white:#ffffff;
  --muted:#5B6B7F;
  --line:#E4E9F2;
  --line-strong:#D2DAE8;
  --tint:#EEF3FD;          /* pale blue */
  --shadow:0 1px 2px rgba(16,42,67,.04), 0 8px 24px rgba(16,42,67,.06);
  --shadow-lg:0 12px 40px rgba(16,42,67,.12);
  --radius:16px;
  --radius-sm:10px;
  --maxw:1160px;
  --font-head:'Poppins',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;
  --font-body:'Inter',-apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,sans-serif;
}

*{box-sizing:border-box;margin:0;padding:0}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{
  font-family:var(--font-body);
  color:var(--charcoal);
  background:var(--offwhite);
  line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
img{max-width:100%;display:block}
a{color:var(--blue);text-decoration:none}
a:hover{color:var(--blue-dark)}

h1,h2,h3,h4{font-family:var(--font-head);color:var(--navy);line-height:1.18;font-weight:600;letter-spacing:-.01em}

.container{max-width:var(--maxw);margin:0 auto;padding:0 24px}
.section{padding:64px 0}
.section-tight{padding:40px 0}

/* ---- double-rule signature ---- */
.rule2{display:inline-block;width:54px;height:0;border:none;position:relative}
.rule2::before,.rule2::after{content:"";position:absolute;left:0;right:0;height:2px;background:var(--blue);border-radius:2px}
.rule2::before{top:0}
.rule2::after{top:5px}

/* ============================ HEADER ============================ */
.site-header{
  position:sticky;top:0;z-index:50;
  background:rgba(246,248,252,.85);
  backdrop-filter:saturate(140%) blur(10px);
  border-bottom:1px solid var(--line);
}
.nav{display:flex;align-items:center;justify-content:space-between;height:74px;gap:20px}
.brand{display:flex;align-items:center;gap:10px}
.brand img{height:38px;width:auto}
.nav-links{display:flex;align-items:center;gap:6px}
.nav-links a{
  font-family:var(--font-head);font-weight:500;font-size:15px;color:var(--navy);
  padding:8px 14px;border-radius:8px;position:relative;
}
.nav-links a:hover{background:var(--tint);color:var(--navy)}
.nav-links a.active{color:var(--blue)}
.nav-links a.active::after{content:"";position:absolute;left:14px;right:14px;bottom:2px;height:2px;background:var(--blue);border-radius:2px;box-shadow:0 4px 0 -2px var(--blue)}
.nav-right{display:flex;align-items:center;gap:12px}
.icon-btn{display:inline-flex;align-items:center;justify-content:center;width:40px;height:40px;border-radius:9px;border:1px solid var(--line-strong);background:var(--white);color:var(--navy);cursor:pointer}
.icon-btn:hover{border-color:var(--blue);color:var(--blue)}
.nav-toggle{display:none}

/* ============================ BUTTONS ============================ */
.btn{display:inline-flex;align-items:center;gap:8px;font-family:var(--font-head);font-weight:600;font-size:15px;
  padding:12px 22px;border-radius:10px;cursor:pointer;border:1px solid transparent;transition:.18s}
.btn-primary{background:var(--blue);color:#fff}
.btn-primary:hover{background:var(--blue-dark);color:#fff;transform:translateY(-1px)}
.btn-ghost{background:transparent;color:var(--navy);border-color:var(--line-strong)}
.btn-ghost:hover{border-color:var(--blue);color:var(--blue)}
.btn-light{background:#fff;color:var(--navy)}
.btn-light:hover{background:var(--tint);color:var(--navy)}

/* ============================ HERO ============================ */
.hero{padding:62px 0 30px;text-align:center}
.eyebrow{font-family:var(--font-head);font-weight:600;letter-spacing:.18em;text-transform:uppercase;font-size:12.5px;color:var(--blue)}
.hero h1{font-size:clamp(34px,5.4vw,60px);margin:16px 0 14px;font-weight:700}
.hero .lead{font-size:clamp(16px,2.2vw,20px);color:var(--muted);max-width:640px;margin:0 auto}
.hero .rule2{margin-top:24px}

/* ============================ FEATURED CARD ============================ */
.featured{
  display:grid;grid-template-columns:1.05fr .95fr;gap:0;background:var(--white);
  border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow)
}
.featured .ft-visual{position:relative;min-height:340px;overflow:hidden}
.featured .ft-body{padding:42px 44px;display:flex;flex-direction:column;justify-content:center}
.featured h2{font-size:clamp(24px,3vw,34px);margin:14px 0 14px}
.featured p{color:var(--muted);font-size:16.5px;margin-bottom:22px}

/* themed thumbnail graphics — distinct gradient + pattern + topic icon */
.thumb,.ft-visual,.article-hero{display:flex;align-items:center;justify-content:center}
.t-tax{background:linear-gradient(135deg,#2B2926 0%,#16314f 55%,#2E6BF6 135%)}
.t-assurance{background:linear-gradient(140deg,#0B1F33 0%,#33598a 100%)}
.t-tech{background:linear-gradient(140deg,#2E6BF6 0%,#16277d 100%)}
.t-tax::before,.t-assurance::before,.t-tech::before{content:"";position:absolute;inset:0;pointer-events:none}
.t-tax::before{background-image:repeating-linear-gradient(45deg,rgba(255,255,255,.07) 0 2px,transparent 2px 17px)}
.t-assurance::before{background-image:linear-gradient(rgba(255,255,255,.09) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.09) 1px,transparent 1px);background-size:24px 24px}
.t-tech::before{background-image:radial-gradient(rgba(255,255,255,.18) 1.6px,transparent 1.7px);background-size:18px 18px}
.t-tax::after,.t-assurance::after,.t-tech::after{content:"";position:absolute;left:24px;bottom:22px;width:48px;height:3px;background:rgba(255,255,255,.85);border-radius:3px;box-shadow:0 7px 0 0 rgba(255,255,255,.85);pointer-events:none}
.ti{position:relative;z-index:1;color:#fff;opacity:.95}
.thumb .ti{width:74px;height:74px}
.ft-visual .ti{width:118px;height:118px}
.article-hero .ti{width:104px;height:104px}

/* ============================ CATEGORY CHIPS ============================ */
.chips{display:flex;flex-wrap:wrap;gap:10px;justify-content:center}
.chip{font-family:var(--font-head);font-weight:500;font-size:13.5px;color:var(--navy);background:var(--white);
  border:1px solid var(--line-strong);border-radius:999px;padding:8px 16px;cursor:pointer;transition:.15s}
.chip:hover{border-color:var(--blue);color:var(--blue)}
.chip.active{background:var(--navy);color:#fff;border-color:var(--navy)}

/* ============================ ARTICLE GRID ============================ */
.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:26px}
.card{background:var(--white);border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;
  box-shadow:var(--shadow);transition:.2s;display:flex;flex-direction:column}
.card:hover{transform:translateY(-4px);box-shadow:var(--shadow-lg);border-color:var(--line-strong)}
.card .thumb{position:relative;height:172px;overflow:hidden}
.card .card-body{padding:22px 22px 24px;display:flex;flex-direction:column;flex:1}
.cat-label{font-family:var(--font-head);font-weight:600;font-size:12px;letter-spacing:.1em;text-transform:uppercase;color:var(--blue);margin-bottom:9px}
.card h3{font-size:19.5px;margin-bottom:10px;font-weight:600}
.card h3 a{color:var(--navy)}
.card h3 a:hover{color:var(--blue)}
.card .excerpt{color:var(--muted);font-size:14.5px;margin-bottom:16px;flex:1}
.meta{font-size:13px;color:var(--muted);font-family:var(--font-head);display:flex;align-items:center;gap:8px}
.meta .dot{width:3px;height:3px;border-radius:50%;background:var(--line-strong)}

.section-head{display:flex;align-items:flex-end;justify-content:space-between;margin-bottom:28px;gap:16px;flex-wrap:wrap}
.section-head h2{font-size:clamp(24px,3vw,32px)}
.section-head .link{font-family:var(--font-head);font-weight:600;font-size:15px}

/* ============================ SEARCH ============================ */
.searchbar{display:flex;align-items:center;gap:10px;background:var(--white);border:1px solid var(--line-strong);
  border-radius:12px;padding:0 16px;max-width:520px;margin:0 auto;height:52px;box-shadow:var(--shadow)}
.searchbar:focus-within{border-color:var(--blue);box-shadow:0 0 0 4px var(--tint)}
.searchbar svg{flex:none;color:var(--muted)}
.searchbar input{border:none;outline:none;font-family:var(--font-body);font-size:16px;width:100%;color:var(--charcoal);background:transparent}
.no-results{text-align:center;color:var(--muted);padding:50px 0;font-size:16px;display:none}

/* ============================ CTA BAND ============================ */
.cta-band{background:linear-gradient(120deg,var(--navy-dark),var(--navy) 60%,#173a5e);border-radius:22px;
  padding:54px 48px;text-align:center;color:#fff;position:relative;overflow:hidden}
.cta-band h2{color:#fff;font-size:clamp(24px,3vw,34px);margin-bottom:12px}
.cta-band p{color:rgba(255,255,255,.8);max-width:540px;margin:0 auto 26px}
.cta-form{display:flex;gap:10px;max-width:460px;margin:0 auto}
.cta-form input{flex:1;height:50px;border-radius:10px;border:1px solid rgba(255,255,255,.2);background:rgba(255,255,255,.08);
  color:#fff;padding:0 16px;font-family:var(--font-body);font-size:15px}
.cta-form input::placeholder{color:rgba(255,255,255,.55)}

/* ============================ ARTICLE (reading) ============================ */
.article-head{text-align:center;padding:54px 0 10px;max-width:760px;margin:0 auto}
.article-head h1{font-size:clamp(30px,4.4vw,46px);margin:14px 0 18px;font-weight:700}
.article-hero{height:300px;border-radius:var(--radius);margin:26px 0 40px;position:relative;overflow:hidden}
.prose{max-width:720px;margin:0 auto;font-size:17.5px}
.prose p{margin:0 0 22px}
.prose h2{font-size:26px;margin:38px 0 14px}
.prose h3{font-size:20px;margin:28px 0 10px}
.prose ul,.prose ol{margin:0 0 22px 22px}
.prose li{margin-bottom:8px}
.prose blockquote{border-left:3px solid var(--blue);background:var(--tint);padding:16px 22px;border-radius:0 10px 10px 0;margin:0 0 22px;color:var(--navy)}
.prose .divider{margin:34px auto;text-align:center}
.byline{display:flex;align-items:center;gap:12px;justify-content:center;color:var(--muted);font-family:var(--font-head);font-size:14px}
.byline .av{width:38px;height:38px;border-radius:50%;background:var(--navy);color:#fff;display:flex;align-items:center;justify-content:center;font-weight:600;font-size:14px}

/* ============================ ABOUT ============================ */
.about-grid{display:grid;grid-template-columns:300px 1fr;gap:48px;align-items:start}
.about-photo{border-radius:var(--radius);overflow:hidden;border:1px solid var(--line);box-shadow:var(--shadow);background:var(--white)}
.about-photo img{width:100%;aspect-ratio:4/5;object-fit:cover}
.about-body h1{font-size:clamp(28px,4vw,42px);margin:10px 0 16px}
.about-body p{margin-bottom:18px;font-size:16.5px}
.facts{display:flex;flex-wrap:wrap;gap:10px;margin:22px 0}
.fact{background:var(--white);border:1px solid var(--line);border-radius:10px;padding:8px 14px;font-family:var(--font-head);font-size:13.5px;color:var(--navy)}
.cred{display:grid;gap:14px;margin-top:18px}
.cred .item{display:flex;gap:14px;background:var(--white);border:1px solid var(--line);border-radius:12px;padding:16px 18px}
.cred .yr{font-family:var(--font-head);font-weight:700;color:var(--blue);min-width:58px}

/* ============================ CONTACT ============================ */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:start}
.contact-cards{display:grid;gap:16px}
.contact-card{display:flex;gap:16px;align-items:center;background:var(--white);border:1px solid var(--line);border-radius:14px;padding:20px 22px;box-shadow:var(--shadow)}
.contact-card .ic{width:46px;height:46px;border-radius:11px;background:var(--tint);color:var(--blue);display:flex;align-items:center;justify-content:center;flex:none}
.contact-card .lbl{font-size:13px;color:var(--muted);font-family:var(--font-head)}
.contact-card .val{font-family:var(--font-head);font-weight:600;color:var(--navy)}
.form{background:var(--white);border:1px solid var(--line);border-radius:var(--radius);padding:28px;box-shadow:var(--shadow)}
.field{margin-bottom:16px}
.field label{display:block;font-family:var(--font-head);font-size:13.5px;font-weight:500;color:var(--navy);margin-bottom:7px}
.field input,.field textarea{width:100%;border:1px solid var(--line-strong);border-radius:10px;padding:12px 14px;font-family:var(--font-body);font-size:15px;color:var(--charcoal)}
.field input:focus,.field textarea:focus{outline:none;border-color:var(--blue);box-shadow:0 0 0 4px var(--tint)}
.field textarea{min-height:130px;resize:vertical}

/* ============================ FOOTER ============================ */
.site-footer{background:var(--navy-dark);color:rgba(255,255,255,.72);margin-top:20px}
.footer-top{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:36px;padding:54px 0 36px}
.site-footer img.flogo{height:40px;margin-bottom:14px}
.site-footer p.fabout{font-size:14.5px;max-width:320px}
.site-footer h4{color:#fff;font-size:14px;letter-spacing:.06em;text-transform:uppercase;margin-bottom:14px}
.fcol a{display:block;color:rgba(255,255,255,.72);font-size:14.5px;margin-bottom:10px}
.fcol a:hover{color:#fff}
.socials{display:flex;gap:12px;margin-top:14px}
.socials a{width:38px;height:38px;border-radius:9px;border:1px solid rgba(255,255,255,.16);display:flex;align-items:center;justify-content:center;color:#fff}
.socials a:hover{background:var(--blue);border-color:var(--blue)}
.footer-bottom{border-top:1px solid rgba(255,255,255,.1);padding:20px 0;font-size:13.5px;display:flex;justify-content:space-between;flex-wrap:wrap;gap:10px}

/* ============================ RESPONSIVE ============================ */
@media (max-width:900px){
  .grid{grid-template-columns:repeat(2,1fr)}
  .featured{grid-template-columns:1fr}
  .featured .ft-visual{min-height:200px}
  .about-grid{grid-template-columns:1fr;gap:28px}
  .about-photo{max-width:280px}
  .contact-grid{grid-template-columns:1fr}
  .footer-top{grid-template-columns:1fr 1fr;gap:28px}
}
@media (max-width:720px){
  .nav-links,.nav-right .btn{display:none}
  .nav-toggle{display:inline-flex}
  .mobile-menu{display:none;flex-direction:column;gap:4px;padding:10px 24px 18px;border-bottom:1px solid var(--line);background:var(--offwhite)}
  .mobile-menu.open{display:flex}
  .mobile-menu a{font-family:var(--font-head);font-weight:500;color:var(--navy);padding:11px 12px;border-radius:8px}
  .mobile-menu a:hover{background:var(--tint)}
  .section{padding:46px 0}
  .featured .ft-body{padding:28px 24px}
  .cta-form{flex-direction:column}
  .cta-band{padding:38px 24px}
  .footer-top{grid-template-columns:1fr}
}
@media (max-width:600px){
  .container{padding-left:30px;padding-right:30px}
}
@media (max-width:520px){
  .grid{grid-template-columns:1fr}
}
@media (max-width:380px){
  .container{padding-left:24px;padding-right:24px}
}
.mobile-menu{display:none}