:root {
  --white: #ffffff;
  --navy: #12355b;
  --teal: #2c7a6b;
  --soft: #f5f7f8;
  --info: #eaf2f8;
  --line: #d7dee3;
  --amber: #c98a2e;
  --red: #b54747;
  --text: #263746;
  --muted: #62717c;
  --radius: 6px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; color: var(--text); background: var(--white); font-family: "Source Sans 3", Arial, sans-serif; font-size: 17px; line-height: 1.55; letter-spacing: 0; }
body.menu-open { overflow: hidden; }
img, video { display: block; max-width: 100%; height: auto; }
a { color: inherit; text-decoration: none; }
button, a { -webkit-tap-highlight-color: transparent; }
button { font: inherit; }
h1, h2, h3, p, li, summary, a { overflow-wrap: anywhere; }
h1, h2, h3 { margin-top: 0; color: var(--navy); line-height: 1.12; letter-spacing: 0; }
h1 { max-width: 880px; margin-bottom: 0; font-size: 48px; font-weight: 600; }
h2 { margin-bottom: 20px; font-size: 36px; font-weight: 600; }
h3 { margin-bottom: 8px; font-size: 20px; font-weight: 600; }
p { margin-top: 0; }
:focus-visible { outline: 3px solid var(--amber); outline-offset: 3px; }

.shell { width: min(calc(100% - 48px), 1180px); margin-inline: auto; }
.section { padding: 92px 0; scroll-margin-top: 72px; }
.skip-link { position: fixed; top: -80px; left: 16px; z-index: 100; padding: 10px 14px; color: var(--white); background: var(--navy); }
.skip-link:focus { top: 12px; }

.site-header { position: sticky; top: 0; z-index: 50; background: rgba(255, 255, 255, 0.97); border-bottom: 1px solid var(--line); }
.nav { min-height: 72px; display: grid; grid-template-columns: auto 1fr auto; align-items: center; gap: 32px; }
.brand { display: inline-flex; align-items: center; gap: 10px; color: var(--navy); font-size: 17px; font-weight: 700; white-space: nowrap; }
.brand img { width: 38px; height: 38px; }
.nav-links { display: flex; justify-content: center; gap: 24px; color: var(--text); font-size: 14px; font-weight: 500; }
.nav-links a, .login-link { padding: 7px 0; border-bottom: 2px solid transparent; }
.nav-links a:hover, .login-link:hover { border-bottom-color: var(--teal); }
.nav-actions { display: flex; align-items: center; gap: 18px; }
.login-link { color: var(--navy); font-size: 14px; font-weight: 600; }
.menu-toggle, .mobile-account-link { display: none; }
.menu-toggle { width: 42px; height: 42px; padding: 9px; color: var(--navy); background: transparent; border: 1px solid var(--line); border-radius: var(--radius); }
.menu-toggle svg { width: 100%; height: 100%; }

.button { min-height: 48px; display: inline-flex; align-items: center; justify-content: center; padding: 0 21px; border: 1px solid transparent; border-radius: var(--radius); font-size: 15px; font-weight: 600; line-height: 1.2; transition: background-color 140ms ease, border-color 140ms ease; }
.button-small { min-height: 40px; padding-inline: 16px; font-size: 14px; }
.button-primary { color: var(--white); background: var(--teal); }
.button-primary:hover { background: #245f54; }
.button-outline { color: var(--navy); border-color: #9bacb8; background: var(--white); }
.button-outline:hover { border-color: var(--navy); }

.hero { padding: 68px 0 58px; background: var(--white); scroll-margin-top: 72px; }
.hero-content > p:first-of-type { max-width: 780px; margin: 24px 0 18px; color: var(--muted); font-size: 19px; line-height: 1.58; }
.cpa-promise { width: fit-content; display: flex; align-items: center; gap: 9px; margin: 0 0 26px; padding: 9px 12px; color: var(--navy); background: #edf6f3; border-left: 3px solid var(--teal); font-size: 15px; font-weight: 600; }
.cpa-promise span { color: var(--teal); }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; }
.hero-note { max-width: 760px; margin: 18px 0 0; color: var(--muted); font-size: 13px; }
.workflow-preview { padding: 58px 0 64px; background: var(--soft); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.workflow-preview-layout { display: grid; grid-template-columns: minmax(280px, 4fr) minmax(0, 8fr); align-items: center; gap: 68px; }
.workflow-preview-label { margin: 0 0 11px; color: var(--teal); font-size: 13px; font-weight: 700; text-transform: uppercase; }
.workflow-preview-steps > h2 { max-width: 360px; margin-bottom: 13px; font-size: 31px; }
.workflow-preview-copy { max-width: 390px; margin-bottom: 0; color: var(--muted); font-size: 15px; }
.managed-work { margin-top: 34px; padding-top: 22px; border-top: 2px solid var(--navy); }
.managed-work ul { margin: 0; padding: 0; list-style: none; }
.managed-work li { min-height: 58px; display: grid; grid-template-columns: 25px 1fr; align-items: center; gap: 9px; border-bottom: 1px solid var(--line); }
.managed-work li > span { color: var(--teal); font-size: 16px; font-weight: 700; }
.managed-work strong { color: var(--navy); font-size: 15px; line-height: 1.3; }
.workflow-preview-media { min-width: 0; margin: 0; }
.workflow-preview-media .product-video { border-color: #b7c4cd; border-radius: var(--radius) var(--radius) 0 0; }
.workflow-preview-media figcaption { min-height: 40px; display: flex; justify-content: space-between; align-items: center; gap: 20px; padding: 8px 12px; color: var(--muted); background: var(--white); border: 1px solid var(--line); border-top: 0; font-size: 11px; }

.reconciliation { background: var(--white); }
.reconciliation-layout { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); align-items: center; gap: 82px; }
.reconciliation-copy h2 { max-width: 500px; }
.reconciliation-copy > p { max-width: 500px; color: var(--muted); }
.reconciliation-copy > p:nth-of-type(2) { margin-top: 25px; color: var(--navy); font-size: 19px; font-weight: 600; }
.connection-sentence { margin-top: 36px; padding-top: 16px; color: var(--muted); border-top: 1px solid var(--line); font-size: 13px; }
.connection-sentence strong { color: var(--navy); }
.settlement-sheet { padding: 27px 30px 20px; background: var(--white); border: 1px solid #c7d0d6; border-radius: var(--radius); box-shadow: 6px 6px 0 var(--soft); }
.sheet-heading { display: flex; justify-content: space-between; gap: 24px; padding-bottom: 18px; border-bottom: 2px solid var(--navy); }
.sheet-heading span, .sheet-heading strong { display: block; }
.sheet-heading span { color: var(--muted); font-size: 12px; }
.sheet-heading strong { margin-top: 4px; color: var(--navy); font-size: 18px; }
.sheet-heading .review-mark { align-self: flex-start; padding: 4px 8px; color: #815918; border: 1px solid var(--amber); border-radius: 3px; background: #fbf3e5; font-weight: 600; }
.settlement-sheet table { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; }
.settlement-sheet th, .settlement-sheet td { padding: 13px 0; border-bottom: 1px solid var(--line); font-size: 14px; }
.settlement-sheet th { color: var(--text); text-align: left; font-weight: 500; }
.settlement-sheet td { color: var(--navy); text-align: right; font-weight: 600; }
.settlement-sheet .deduction { color: var(--red); }
.settlement-sheet tfoot th, .settlement-sheet tfoot td { padding-top: 18px; border-bottom: 0; font-size: 18px; font-weight: 700; }
.match-result { display: flex; justify-content: space-between; gap: 20px; margin-top: 14px; padding: 12px 13px; background: #edf6f3; border-left: 4px solid var(--teal); font-size: 13px; }
.match-result span { color: var(--teal); font-weight: 600; }
.settlement-sheet > p { margin: 14px 0 0; color: var(--muted); font-size: 10px; }

.cpa-review { background: var(--info); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.cpa-layout { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); align-items: center; gap: 82px; }
.cpa-copy h2 { max-width: 520px; }
.cpa-copy > p:not(.review-included) { max-width: 510px; color: var(--muted); }
.review-included { width: fit-content; margin: 30px 0 0; padding: 10px 13px; color: var(--teal); background: var(--white); border: 1px solid #bdd5cf; border-radius: var(--radius); font-size: 14px; font-weight: 700; }
.review-included span { margin-right: 7px; }
.review-checklist { margin: 0; padding: 0 26px; background: var(--white); border: 1px solid #c7d0d6; border-radius: var(--radius); list-style: none; }
.review-checklist li { min-height: 112px; display: flex; justify-content: space-between; align-items: center; gap: 24px; padding: 20px 0; border-bottom: 1px solid var(--line); }
.review-checklist li:last-child { border-bottom: 0; }
.review-checklist strong, .review-checklist span { display: block; }
.review-checklist strong { color: var(--navy); font-size: 16px; }
.review-checklist span { margin-top: 4px; color: var(--muted); font-size: 13px; }
.review-checklist em { flex: 0 0 auto; padding: 5px 8px; color: var(--teal); background: #edf6f3; border-radius: 4px; font-size: 11px; font-style: normal; font-weight: 700; }

.pain-section { background: var(--soft); border-bottom: 1px solid var(--line); }
.pain-layout { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); gap: 82px; }
.pain-layout > h2 { max-width: 480px; margin-bottom: 0; }
.pain-list { border-top: 2px solid var(--navy); }
.pain-list article { display: grid; grid-template-columns: minmax(0, 0.85fr) minmax(0, 1.15fr); gap: 30px; padding: 22px 0; border-bottom: 1px solid var(--line); }
.pain-list h3, .pain-list p { margin-bottom: 0; }
.pain-list p { color: var(--muted); font-size: 14px; }

.workflow { color: var(--white); background: var(--navy); }
.workflow h2, .workflow h3 { color: var(--white); }
.workflow-intro { display: grid; grid-template-columns: minmax(0, 7fr) minmax(280px, 5fr); align-items: end; gap: 66px; }
.workflow-intro h2 { max-width: 650px; margin-bottom: 0; }
.workflow-intro p { margin-bottom: 4px; color: #c9d5de; }
.close-flow { display: grid; grid-template-columns: repeat(3, 1fr); margin-top: 52px; border-top: 1px solid #688099; }
.close-flow article { min-height: 245px; padding: 22px 26px 24px 0; border-right: 1px solid #688099; }
.close-flow article + article { padding-left: 26px; }
.close-flow article:last-child { border-right: 0; }
.close-flow article > span { display: block; min-height: 62px; color: #9dd1c5; font-size: 13px; font-weight: 600; }
.close-flow p { color: #c9d5de; font-size: 14px; }
.product-video { width: 100%; aspect-ratio: 16 / 9; object-fit: cover; background: var(--navy); border: 1px solid #688099; border-radius: var(--radius); }

.owner-questions { background: var(--white); }
.questions-layout { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); gap: 82px; }
.questions-layout h2 { max-width: 480px; margin-bottom: 0; }
.questions-layout ul { margin: 0; padding: 0; border-top: 2px solid var(--navy); list-style: none; }
.questions-layout li { position: relative; padding: 20px 48px 20px 0; color: var(--navy); border-bottom: 1px solid var(--line); font-size: 19px; font-weight: 600; }
.questions-layout li::after { content: "?"; position: absolute; right: 4px; color: var(--teal); font-size: 22px; font-weight: 700; }

.pricing { background: var(--soft); border-top: 1px solid var(--line); }
.pricing-heading { display: grid; grid-template-columns: minmax(0, 7fr) minmax(280px, 5fr); align-items: end; gap: 66px; }
.pricing-heading h2 { margin-bottom: 0; }
.pricing-heading p { margin-bottom: 4px; color: var(--muted); }
.pricing-options { display: grid; grid-template-columns: repeat(3, 1fr); margin-top: 48px; background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); }
.pricing-options article { min-height: 480px; display: flex; flex-direction: column; padding: 28px; border-right: 1px solid var(--line); }
.pricing-options article:last-child { border-right: 0; }
.pricing-options article > div p { color: var(--muted); }
.price { min-height: 88px; margin: 20px 0 0; padding: 19px 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.price strong, .price span { display: block; }
.price strong { color: var(--navy); font-size: 31px; font-variant-numeric: tabular-nums; }
.price span { margin-top: 4px; color: var(--muted); font-size: 12px; }
.pricing-options ul { flex: 1; margin: 22px 0 28px; padding-left: 18px; color: var(--muted); font-size: 14px; }
.pricing-options li + li { margin-top: 7px; }
.pricing-options .button { align-self: flex-start; }

.faq { background: var(--white); }
.faq-layout { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); gap: 82px; }
.faq-layout > h2 { max-width: 460px; }
.faq-list { border-top: 2px solid var(--navy); }
.faq-list details { border-bottom: 1px solid var(--line); }
.faq-list summary { position: relative; padding: 22px 42px 22px 0; color: var(--navy); cursor: pointer; font-size: 16px; font-weight: 600; list-style: none; }
.faq-list summary::-webkit-details-marker { display: none; }
.faq-list summary::after { content: "+"; position: absolute; right: 4px; color: var(--teal); font-size: 22px; font-weight: 500; }
.faq-list details[open] summary::after { content: "−"; }
.faq-list details p { max-width: 640px; margin-bottom: 21px; color: var(--muted); font-size: 14px; }

.contact { padding: 82px 0; color: var(--white); background: var(--navy); scroll-margin-top: 72px; }
.contact h2 { color: var(--white); }
.contact-layout { display: grid; grid-template-columns: minmax(0, 5fr) minmax(460px, 7fr); align-items: start; gap: 82px; }
.contact-copy { padding-top: 11px; }
.contact-layout h2 { max-width: 480px; margin-bottom: 17px; }
.contact-copy > p { max-width: 480px; margin-bottom: 31px; color: #c9d5de; }
.contact-copy dl { max-width: 480px; margin: 0; border-top: 1px solid #49647e; }
.contact-copy dl > div { display: grid; grid-template-columns: 105px 1fr; gap: 18px; padding: 15px 0; border-bottom: 1px solid #49647e; }
.contact-copy dt { color: #9dd1c5; font-size: 13px; font-weight: 600; }
.contact-copy dd { margin: 0; color: #d9e3ea; font-size: 14px; }
.contact-copy dd a { border-bottom: 1px solid #8297aa; }
.contact-form { padding: 29px; color: var(--text); background: var(--white); border: 1px solid #8297aa; border-radius: var(--radius); }
.contact-form-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 17px; }
.contact-form label > span, .contact-form legend { display: block; margin-bottom: 7px; color: var(--text); font-size: 13px; font-weight: 600; }
.contact-form input, .contact-form select, .contact-form textarea { width: 100%; min-height: 46px; padding: 10px 12px; color: var(--text); background: var(--white); border: 1px solid #9bacb8; border-radius: var(--radius); font: inherit; font-size: 15px; outline: 0; }
.contact-form textarea { min-height: 108px; resize: vertical; }
.contact-form input:focus, .contact-form select:focus, .contact-form textarea:focus { border-color: var(--teal); box-shadow: 0 0 0 3px rgba(44, 122, 107, 0.12); }
.contact-field-wide { grid-column: 1 / -1; }
.contact-form fieldset { min-width: 0; margin: 0; padding: 0; border: 0; }
.channel-options { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 8px; }
.channel-options label { min-height: 42px; display: flex; align-items: center; gap: 8px; padding: 8px 10px; border: 1px solid var(--line); border-radius: var(--radius); cursor: pointer; }
.channel-options input { width: 16px; min-height: 16px; margin: 0; padding: 0; accent-color: var(--teal); }
.channel-options label > span { margin: 0; color: var(--text); font-size: 13px; font-weight: 500; }
.contact-honeypot { position: absolute !important; width: 1px !important; height: 1px !important; overflow: hidden !important; clip: rect(0 0 0 0) !important; white-space: nowrap !important; }
.contact-form .button { width: 100%; margin-top: 20px; }
.contact-form .button:disabled { cursor: wait; opacity: 0.72; }
.contact-privacy { margin: 11px 0 0; color: var(--muted) !important; font-size: 11px; text-align: center; }

.site-footer { padding: 48px 0 24px; color: #b8c4ce; background: #0e2945; }
.site-footer .brand { color: var(--white); }
.footer-layout { display: grid; grid-template-columns: 1fr 2fr 1fr; align-items: start; gap: 40px; }
.footer-layout nav { display: flex; flex-wrap: wrap; justify-content: center; gap: 13px 22px; font-size: 13px; }
.footer-layout nav a:hover, .footer-account a:hover { color: var(--white); }
.footer-account { display: flex; justify-content: flex-end; gap: 20px; font-size: 13px; }
.footer-bottom { display: flex; justify-content: space-between; gap: 24px; margin-top: 40px; padding-top: 17px; border-top: 1px solid #49647e; color: #91a4b4; font-size: 11px; }

@media (max-width: 1024px) {
  h1 { font-size: 44px; }
  h2 { font-size: 33px; }
  .nav { gap: 18px; }
  .nav-links { gap: 15px; }
  .workflow-preview-layout { gap: 44px; }
  .reconciliation-layout, .cpa-layout, .pain-layout, .questions-layout, .faq-layout { gap: 46px; }
  .workflow-intro, .pricing-heading { gap: 44px; }
}

@media (max-width: 920px) {
  .nav { min-height: 64px; grid-template-columns: 1fr auto; gap: 14px; }
  .menu-toggle { display: block; }
  .nav-actions { display: none; }
  .nav-links { position: absolute; top: 64px; right: 0; left: 0; display: none; flex-direction: column; align-items: stretch; gap: 0; padding: 10px 24px 20px; color: var(--white); background: var(--navy); border-top: 1px solid #49647e; }
  .nav-links.open { display: flex; }
  .nav-links a { min-height: 48px; display: flex; align-items: center; padding: 0; border-bottom: 1px solid #49647e; }
  .mobile-account-link { display: flex !important; }
  .mobile-create-link { color: #b9dfd6; }
  .pricing-options { grid-template-columns: 1fr; }
  .pricing-options article { min-height: 0; border-right: 0; border-bottom: 1px solid var(--line); }
  .pricing-options article:last-child { border-bottom: 0; }
}

@media (max-width: 760px) {
  .shell { width: min(calc(100% - 32px), 1180px); }
  .section { padding: 68px 0; scroll-margin-top: 64px; }
  h1 { font-size: 34px; }
  h2 { font-size: 28px; }
  .hero { padding: 46px 0 48px; scroll-margin-top: 64px; }
  .hero-content > p:first-of-type { font-size: 17px; }
  .cpa-promise { width: 100%; align-items: flex-start; }
  .hero-actions .button { width: 100%; }
  .workflow-preview { padding: 46px 0 52px; }
  .workflow-preview-layout, .reconciliation-layout, .cpa-layout, .pain-layout, .workflow-intro, .questions-layout, .pricing-heading, .faq-layout, .contact-layout { grid-template-columns: 1fr; gap: 32px; }
  .workflow-preview-media figcaption { align-items: flex-start; flex-direction: column; gap: 1px; padding-block: 8px; }
  .settlement-sheet { padding: 21px 17px 16px; box-shadow: 4px 4px 0 var(--soft); }
  .settlement-sheet th, .settlement-sheet td { font-size: 13px; }
  .match-result { align-items: flex-start; flex-direction: column; gap: 3px; }
  .review-checklist { padding-inline: 18px; }
  .review-checklist li { align-items: flex-start; flex-direction: column; gap: 10px; }
  .pain-list article { grid-template-columns: 1fr; gap: 7px; }
  .close-flow { grid-template-columns: 1fr; margin-top: 40px; }
  .close-flow article, .close-flow article + article { min-height: 0; padding: 23px 0; border-right: 0; border-bottom: 1px solid #688099; }
  .close-flow article > span { min-height: 0; margin-bottom: 19px; }
  .questions-layout li { font-size: 17px; }
  .pricing-options { grid-template-columns: 1fr; }
  .pricing-options article { min-height: 0; padding: 25px 22px 36px; border-right: 0; border-bottom: 1px solid var(--line); }
  .pricing-options article:last-child { border-bottom: 0; }
  .contact-layout { gap: 27px; }
  .contact-copy { padding-top: 0; }
  .contact-form { padding: 23px 20px; }
  .contact-form-grid { grid-template-columns: 1fr; }
  .contact-field-wide { grid-column: auto; }
  .channel-options { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .footer-layout { grid-template-columns: 1fr; }
  .footer-layout nav { justify-content: flex-start; }
  .footer-account { justify-content: flex-start; }
  .footer-bottom { align-items: flex-start; flex-direction: column; gap: 5px; }
}

@media (max-width: 420px) {
  h1 { font-size: 34px; }
  .sheet-heading { align-items: flex-start; flex-direction: column; gap: 10px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition-duration: 0.01ms !important; }
}