/* Segal Accounting & Financial Services: navy primary, orange accent, white ground */
@font-face { font-family: "Manrope"; src: url("/assets/fonts/manrope.woff2") format("woff2"); font-weight: 200 800; font-display: swap; }
@font-face { font-family: "Source Serif 4"; src: url("/assets/fonts/sourceserif4.woff2") format("woff2"); font-weight: 200 900; font-display: swap; }

:root {
  --navy: #0F2A47;
  --navy-900: #0A1D33;
  --navy-700: #1B3A5E;
  --navy-100: #E7ECF3;
  --navy-50: #F4F6FA;
  --orange: #F26B1D;
  --orange-ink: #C2410C;
  --orange-50: #FFF3EB;
  --slate: #4A5568;
  --line: #DDE3EB;
  --white: #FFFFFF;
  --serif: "Source Serif 4", Georgia, "Times New Roman", serif;
  --sans: "Manrope", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --wrap: 1200px;
  --gutter: clamp(16px, 4vw, 40px);
  --radius: 14px;
  --shadow: 0 1px 2px rgba(15, 42, 71, .06), 0 8px 28px rgba(15, 42, 71, .08);
  --ease: cubic-bezier(.2, .7, .2, 1);
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body { margin: 0; background: var(--white); color: var(--navy); font: 400 1.0625rem/1.65 var(--sans); overflow-x: hidden; }
img, svg { display: block; max-width: 100%; }
a { color: var(--orange-ink); text-underline-offset: 3px; }
a:hover { color: var(--navy); }
h1, h2, h3, h4 { font-family: var(--serif); font-weight: 600; line-height: 1.15; margin: 0 0 .5em; letter-spacing: -.01em; }
h1 { font-size: clamp(2.3rem, 5.2vw, 4rem); }
h2 { font-size: clamp(1.75rem, 3.4vw, 2.6rem); }
h3 { font-size: 1.3rem; }
p { margin: 0 0 1em; }
ul { padding-left: 1.2em; }
:focus-visible { outline: 3px solid var(--orange); outline-offset: 3px; border-radius: 4px; }
.skip { position: absolute; left: -9999px; top: 8px; background: var(--navy); color: var(--white); padding: 8px 14px; border-radius: 8px; z-index: 100; }
.skip:focus { left: 8px; }
.wrap { max-width: var(--wrap); margin: 0 auto; padding: 0 var(--gutter); }
.eyebrow { display: inline-flex; align-items: center; gap: 10px; font: 700 .78rem/1 var(--sans); letter-spacing: .14em; text-transform: uppercase; color: var(--orange-ink); margin-bottom: 18px; }
.eyebrow::before { content: ""; width: 28px; height: 2px; background: var(--orange); }
.lede { font-size: clamp(1.1rem, 1.6vw, 1.3rem); color: var(--slate); max-width: 62ch; }
.muted { color: var(--slate); }

/* Buttons */
.btn { display: inline-flex; align-items: center; gap: 10px; padding: 14px 24px; border-radius: 999px; font: 700 1rem/1 var(--sans); text-decoration: none; border: 2px solid transparent; transition: transform .2s var(--ease), background .2s, color .2s, border-color .2s; }
.btn:hover { transform: translateY(-1px); }
.btn-primary { background: var(--orange); color: var(--navy-900); }
.btn-primary:hover { background: #FF7F33; color: var(--navy-900); }
.btn-ghost { border-color: currentColor; color: var(--navy); }
.btn-ghost:hover { background: var(--navy); color: var(--white); border-color: var(--navy); }
.on-dark .btn-ghost { color: var(--white); }
.on-dark .btn-ghost:hover { background: var(--white); color: var(--navy); border-color: var(--white); }
.btn .arrow { transition: transform .2s var(--ease); }
.btn:hover .arrow { transform: translateX(3px); }
.btn-row { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 28px; }

/* Header */
.topbar { background: var(--navy-900); color: #C9D3E0; font-size: .85rem; }
.topbar .wrap { display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 38px; }
.topbar a { color: var(--white); text-decoration: none; font-weight: 600; }
.topbar a:hover { color: var(--orange); }
.topbar .tb-hide { display: none; }
.site-header { position: sticky; top: 0; z-index: 50; background: rgba(255, 255, 255, .96); backdrop-filter: saturate(1.4) blur(10px); border-bottom: 1px solid var(--line); }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 20px; min-height: 76px; }
.brand img { height: 46px; width: auto; }
.nav { display: none; }
.nav ul { list-style: none; margin: 0; padding: 0; display: flex; align-items: center; gap: 4px; }
.nav a { display: block; padding: 10px 12px; color: var(--navy); text-decoration: none; font-weight: 600; font-size: .96rem; border-radius: 8px; }
.nav a:hover, .nav a[aria-current="page"] { color: var(--orange-ink); }
.nav .has-menu { position: relative; }
.nav .menu { position: absolute; left: -12px; top: 100%; min-width: 300px; background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); box-shadow: var(--shadow); padding: 10px; display: none; flex-direction: column; align-items: stretch; gap: 0; }
.nav .has-menu:hover .menu, .nav .has-menu:focus-within .menu { display: flex; }
.nav .menu a { font-weight: 500; }
.nav .menu a:hover { background: var(--navy-50); }
.nav .nav-cta { margin-left: 8px; padding: 11px 18px; }
.nav .nav-cta:hover { color: var(--navy-900); }
.menu-toggle { display: inline-flex; align-items: center; justify-content: center; width: 46px; height: 46px; border: 1px solid var(--line); border-radius: 10px; background: var(--white); color: var(--navy); cursor: pointer; }
.menu-toggle svg { width: 22px; height: 22px; }
.mobile-nav { display: none; border-top: 1px solid var(--line); background: var(--white); }
.mobile-nav.open { display: block; }
.mobile-nav ul { list-style: none; margin: 0; padding: 8px var(--gutter) 20px; }
.mobile-nav a { display: block; padding: 12px 0; color: var(--navy); text-decoration: none; font-weight: 600; border-bottom: 1px solid var(--navy-50); }
.mobile-nav .sub a { padding-left: 16px; font-weight: 500; color: var(--slate); }
.mobile-nav .btn { margin-top: 16px; justify-content: center; width: 100%; border-bottom: 0; }
@media (min-width: 1080px) {
  .nav { display: block; }
  .menu-toggle, .mobile-nav, .mobile-nav.open { display: none; }
  .topbar .tb-hide { display: inline; }
}

/* Hero */
.hero { position: relative; background: var(--navy); color: var(--white); overflow: hidden; isolation: isolate; }
.hero::before { content: ""; position: absolute; inset: 0; z-index: -1; background:
  radial-gradient(900px 500px at 85% 10%, rgba(242, 107, 29, .22), transparent 60%),
  radial-gradient(700px 600px at 0% 100%, rgba(27, 58, 94, .9), transparent 70%),
  linear-gradient(160deg, var(--navy) 0%, var(--navy-900) 100%); }
.hero .grid-lines { position: absolute; inset: 0; z-index: -1; opacity: .18; background-image: linear-gradient(rgba(255, 255, 255, .25) 1px, transparent 1px), linear-gradient(90deg, rgba(255, 255, 255, .25) 1px, transparent 1px); background-size: 64px 64px; mask-image: linear-gradient(180deg, transparent, #000 30%, #000 70%, transparent); -webkit-mask-image: linear-gradient(180deg, transparent, #000 30%, #000 70%, transparent); }
.hero .wrap { display: grid; gap: 48px; padding-top: clamp(64px, 10vw, 120px); padding-bottom: clamp(64px, 9vw, 112px); }
.hero h1 { color: var(--white); max-width: 15ch; }
.hero h1 em { font-style: italic; color: var(--orange); }
.hero .lede { color: #C9D3E0; }
.hero .eyebrow { color: var(--orange); }
.hero-card { background: rgba(255, 255, 255, .06); border: 1px solid rgba(255, 255, 255, .14); border-radius: 20px; padding: 28px; backdrop-filter: blur(6px); }
.hero-card h2 { font-size: 1.35rem; color: var(--white); }
.hero-card ol { margin: 0; padding: 0; list-style: none; counter-reset: s; }
.hero-card li { counter-increment: s; display: grid; grid-template-columns: 36px 1fr; gap: 12px; padding: 14px 0; border-top: 1px solid rgba(255, 255, 255, .12); color: #DCE3EC; font-size: .98rem; }
.hero-card li::before { content: counter(s, decimal-leading-zero); font: 700 .85rem/1.9 var(--sans); color: var(--orange); }
.hero-card li strong { color: var(--white); display: block; }
.hero-card .btn { margin-top: 12px; }
@media (min-width: 960px) { .hero .wrap { grid-template-columns: 1.35fr 1fr; align-items: center; } }

.page-hero { background: var(--navy); color: var(--white); position: relative; overflow: hidden; isolation: isolate; }
.page-hero::before { content: ""; position: absolute; inset: 0; z-index: -1; background: radial-gradient(700px 380px at 90% 0%, rgba(242, 107, 29, .22), transparent 60%), linear-gradient(160deg, var(--navy), var(--navy-900)); }
.page-hero .wrap { padding-top: clamp(56px, 8vw, 96px); padding-bottom: clamp(48px, 7vw, 84px); }
.page-hero h1 { color: var(--white); max-width: 22ch; }
.page-hero .lede { color: #C9D3E0; }
.page-hero .eyebrow { color: var(--orange); }
.crumbs { font-size: .88rem; color: #AFC0D3; margin-bottom: 20px; }
.crumbs a { color: #DCE3EC; text-decoration: none; }
.crumbs a:hover { color: var(--orange); }

/* Ticker band */
.band { background: var(--orange); color: var(--navy-900); }
.band .wrap { display: flex; flex-wrap: wrap; gap: 10px 28px; align-items: center; justify-content: space-between; padding-top: 18px; padding-bottom: 18px; font-weight: 700; }
.band a { color: var(--navy-900); }

/* Sections */
.section { padding: clamp(64px, 9vw, 112px) 0; }
.section.tint { background: var(--navy-50); }
.section.dark { background: var(--navy); color: var(--white); }
.section.dark h2, .section.dark h3 { color: var(--white); }
.section.dark .lede, .section.dark .muted { color: #C9D3E0; }
.section.dark .eyebrow { color: var(--orange); }
.section-head { display: grid; gap: 16px; margin-bottom: 48px; }
@media (min-width: 900px) { .section-head.split { grid-template-columns: 1fr 1fr; align-items: end; } }

.cards { display: grid; gap: 20px; grid-template-columns: repeat(auto-fill, minmax(min(100%, 280px), 1fr)); }
.card { position: relative; display: flex; flex-direction: column; background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); padding: 28px; text-decoration: none; color: var(--navy); transition: transform .25s var(--ease), box-shadow .25s var(--ease), border-color .25s; }
a.card:hover { transform: translateY(-3px); box-shadow: var(--shadow); border-color: transparent; color: var(--navy); }
a.card::after { content: ""; position: absolute; left: 28px; right: 28px; bottom: 0; height: 3px; background: var(--orange); transform: scaleX(0); transform-origin: left; transition: transform .3s var(--ease); }
a.card:hover::after { transform: scaleX(1); }
.card h3 { margin-bottom: 10px; }
.card p { color: var(--slate); font-size: .98rem; }
.card ul { color: var(--slate); font-size: .95rem; margin: 0 0 16px; }
.card .more { margin-top: auto; font-weight: 700; color: var(--orange-ink); font-size: .95rem; }
.icon { width: 48px; height: 48px; border-radius: 12px; background: var(--orange-50); color: var(--orange-ink); display: grid; place-items: center; margin-bottom: 20px; }
.icon svg { width: 24px; height: 24px; }
.section.dark .card { background: rgba(255, 255, 255, .04); border-color: rgba(255, 255, 255, .14); color: var(--white); }
.section.dark .card p, .section.dark .card ul { color: #C9D3E0; }
.section.dark .icon { background: rgba(242, 107, 29, .16); color: var(--orange); }

.split { display: grid; gap: 40px; }
@media (min-width: 900px) { .split.two { grid-template-columns: 1fr 1fr; align-items: start; } .split.wide { grid-template-columns: 1.4fr 1fr; align-items: start; } }

.feature { background: linear-gradient(135deg, var(--navy) 0%, var(--navy-700) 100%); color: var(--white); border-radius: 24px; padding: clamp(28px, 5vw, 56px); position: relative; overflow: hidden; isolation: isolate; }
.feature::after { content: ""; position: absolute; right: -120px; top: -120px; width: 380px; height: 380px; border-radius: 50%; border: 60px solid rgba(242, 107, 29, .22); z-index: -1; }
.feature h2, .feature h3 { color: var(--white); }
.feature p, .feature li { color: #DCE3EC; }
.feature .eyebrow { color: var(--orange); }

.checks { list-style: none; padding: 0; margin: 0 0 1em; display: grid; gap: 10px; }
.checks li { position: relative; padding-left: 32px; }
.checks li::before { content: ""; position: absolute; left: 0; top: .3em; width: 20px; height: 20px; border-radius: 50%; background: var(--orange) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20'%3E%3Cpath d='M5.5 10.5l3 3 6-7' fill='none' stroke='%230A1D33' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") center/14px no-repeat; }

.steps { counter-reset: st; display: grid; gap: 16px; grid-template-columns: repeat(auto-fit, minmax(min(100%, 230px), 1fr)); list-style: none; padding: 0; margin: 0; }
.steps li { counter-increment: st; background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; }
.steps li::before { content: counter(st, decimal-leading-zero); display: block; font: 700 1.9rem/1 var(--serif); color: var(--orange); margin-bottom: 12px; }
.steps h3 { font-size: 1.1rem; }
.steps p { color: var(--slate); font-size: .96rem; margin: 0; }

.pill-list { display: flex; flex-wrap: wrap; gap: 10px; list-style: none; padding: 0; margin: 0; }
.pill-list li { border: 1px solid var(--line); border-radius: 999px; padding: 8px 16px; font-weight: 600; font-size: .93rem; background: var(--white); }

.facts { display: grid; gap: 1px; background: var(--line); border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; grid-template-columns: repeat(auto-fit, minmax(min(100%, 220px), 1fr)); }
.facts div { background: var(--white); padding: 24px; }
.facts strong { display: block; font: 600 1.5rem/1.2 var(--serif); color: var(--navy); margin-bottom: 6px; }
.facts span { color: var(--slate); font-size: .94rem; }

.timeline { list-style: none; padding: 0; margin: 0; border-left: 2px solid var(--line); }
.timeline li { position: relative; padding: 0 0 28px 28px; }
.timeline li::before { content: ""; position: absolute; left: -8px; top: 6px; width: 14px; height: 14px; border-radius: 50%; background: var(--white); border: 3px solid var(--orange); }
.timeline time { display: block; font-weight: 700; color: var(--orange-ink); font-size: .9rem; letter-spacing: .02em; }
.timeline h3 { font-size: 1.1rem; margin: 4px 0 6px; }
.timeline p { color: var(--slate); margin: 0; font-size: .97rem; }

.faq details { border-bottom: 1px solid var(--line); }
.faq summary { cursor: pointer; list-style: none; padding: 20px 40px 20px 0; position: relative; font: 600 1.12rem/1.4 var(--serif); }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 4px; top: 16px; font: 400 1.6rem/1 var(--sans); color: var(--orange-ink); transition: transform .2s; }
.faq details[open] summary::after { transform: rotate(45deg); }
.faq details > div { padding: 0 0 20px; color: var(--slate); }

.note { border-left: 4px solid var(--orange); background: var(--orange-50); padding: 18px 22px; border-radius: 0 10px 10px 0; color: var(--navy); font-size: .97rem; }
.sources { font-size: .92rem; color: var(--slate); }
.sources li { margin-bottom: 6px; }

.prose { max-width: 72ch; }
.prose h2 { margin-top: 1.4em; font-size: 1.7rem; }

.cta { background: var(--orange); color: var(--navy-900); border-radius: 24px; padding: clamp(32px, 5vw, 64px); display: grid; gap: 20px; position: relative; overflow: hidden; }
.cta h2 { color: var(--navy-900); max-width: 20ch; }
.cta p { max-width: 56ch; font-size: 1.1rem; }
.cta .btn-primary { background: var(--navy); color: var(--white); }
.cta .btn-primary:hover { background: var(--navy-900); color: var(--white); }
.cta .btn-ghost { color: var(--navy-900); }
@media (min-width: 900px) { .cta { grid-template-columns: 1.4fr auto; align-items: center; } .cta .btn-row { margin-top: 0; } }

/* Academy */
.course { display: grid; gap: 0; border-radius: 24px; overflow: hidden; border: 1px solid var(--line); box-shadow: var(--shadow); }
.course-art { background: linear-gradient(150deg, var(--navy) 0%, var(--navy-700) 100%); color: var(--white); padding: 40px; display: flex; flex-direction: column; justify-content: space-between; gap: 28px; min-height: 280px; position: relative; overflow: hidden; isolation: isolate; }
.course-art::after { content: ""; position: absolute; inset: auto -60px -60px auto; width: 240px; height: 240px; border-radius: 50%; background: var(--orange); opacity: .9; z-index: -1; }
.course-art .tag { align-self: flex-start; background: var(--orange); color: var(--navy-900); font-weight: 700; font-size: .8rem; padding: 6px 12px; border-radius: 999px; letter-spacing: .04em; text-transform: uppercase; }
.course-art h3 { color: var(--white); font-size: 1.9rem; max-width: 14ch; }
.course-body { padding: 36px; background: var(--white); }
@media (min-width: 900px) { .course { grid-template-columns: 1fr 1.2fr; } }

/* Forms */
.form { display: grid; gap: 18px; }
.form .row { display: grid; gap: 18px; }
@media (min-width: 640px) { .form .row { grid-template-columns: 1fr 1fr; } }
.form label { display: grid; gap: 6px; font-weight: 600; font-size: .95rem; }
.form input, .form select, .form textarea { font: inherit; color: var(--navy); background: var(--white); border: 1.5px solid #C5CFDB; border-radius: 10px; padding: 12px 14px; width: 100%; }
.form input:focus, .form select:focus, .form textarea:focus { outline: none; border-color: var(--orange); box-shadow: 0 0 0 3px rgba(242, 107, 29, .2); }
.form textarea { min-height: 140px; resize: vertical; }
.form .consent { display: flex; gap: 10px; align-items: flex-start; font-weight: 500; color: var(--slate); }
.form .consent input { width: 18px; height: 18px; margin-top: 4px; flex: none; }
.form .hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.form button { justify-self: start; cursor: pointer; }
.form-status { min-height: 1.5em; font-weight: 600; }
.form-status.ok { color: #166534; }
.form-status.err { color: #B91C1C; }
.panel { background: var(--white); border: 1px solid var(--line); border-radius: 20px; padding: clamp(24px, 4vw, 40px); box-shadow: var(--shadow); }

/* Footer */
.site-footer { background: var(--navy-900); color: #AFC0D3; padding: 72px 0 32px; font-size: .95rem; }
.site-footer .cols { display: grid; gap: 36px; grid-template-columns: repeat(auto-fit, minmax(min(100%, 180px), 1fr)); }
.site-footer img { height: 44px; width: auto; margin-bottom: 18px; }
.site-footer h4 { font: 700 .8rem/1 var(--sans); letter-spacing: .14em; text-transform: uppercase; color: var(--white); margin-bottom: 16px; }
.site-footer ul { list-style: none; padding: 0; margin: 0; display: grid; gap: 8px; }
.site-footer a { color: #DCE3EC; text-decoration: none; }
.site-footer a:hover { color: var(--orange); }
.site-footer .legal { margin-top: 56px; padding-top: 24px; border-top: 1px solid rgba(255, 255, 255, .1); display: flex; flex-wrap: wrap; gap: 12px 24px; justify-content: space-between; font-size: .85rem; }

/* Reveal */
.reveal { opacity: 0; transform: translateY(18px); transition: opacity .7s var(--ease), transform .7s var(--ease); }
.reveal.in { opacity: 1; transform: none; }
.no-js .reveal { opacity: 1; transform: none; }
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  .reveal { opacity: 1; transform: none; transition: none; }
  .btn, .card, .card::after { transition: none; }
}