:root{--color-primary:#ff6a13;--color-primary-dark:#d4560d;--color-dark:#10151c;--color-text:#1c232b;--color-muted:#5a6672;--radius:10px;--max-width:1180px;}
*{box-sizing:border-box;margin:0;padding:0;}
body{font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Arial,sans-serif;color:var(--color-text);background:#f7f8fa;line-height:1.6;}
a{color:var(--color-primary-dark);text-decoration:none;} a:hover{text-decoration:underline;}
.topbar{background:var(--color-dark);color:#fff;font-size:.85rem;padding:.5rem 1rem;text-align:center;}
.topbar a{color:#ffb385;font-weight:600;margin-left:.5rem;}
.site-header{background:#fff;border-bottom:1px solid #e6e8eb;position:sticky;top:0;}
.nav-main{max-width:var(--max-width);margin:0 auto;display:flex;align-items:center;justify-content:space-between;padding:.9rem 1.2rem;}
.logo{font-weight:800;font-size:1.6rem;color:var(--color-primary);}
.nav-toggle{display:none;background:none;border:1px solid #ccc;border-radius:6px;padding:.4rem .8rem;}
.nav-links{display:flex;gap:1.4rem;list-style:none;} .nav-links a{color:var(--color-text);font-weight:500;}
main{max-width:var(--max-width);margin:0 auto;padding:0 1.2rem;}
.hero{text-align:center;padding:3.5rem 1rem 3rem;}
.hero h1{font-size:clamp(1.8rem,4vw,2.6rem);font-weight:800;margin-bottom:1rem;color:var(--color-dark);}
.hero-desc{max-width:680px;margin:0 auto 1.8rem;color:var(--color-muted);font-size:1.1rem;}
.hero-cta{display:flex;gap:1rem;justify-content:center;flex-wrap:wrap;}
.btn{display:inline-block;padding:.85rem 1.6rem;border-radius:var(--radius);font-weight:700;}
.btn-primary{background:var(--color-primary);color:#fff;} .btn-secondary{background:#fff;color:var(--color-dark);border:2px solid var(--color-dark);}
section{padding:2.5rem 0;} section h2{font-size:1.6rem;margin-bottom:1.4rem;color:var(--color-dark);}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:1.2rem;}
.card{background:#fff;border:1px solid #e6e8eb;border-radius:var(--radius);padding:1.3rem;display:block;}
.card h3{color:var(--color-dark);margin-bottom:.5rem;font-size:1.05rem;} .card p{color:var(--color-muted);font-size:.95rem;}
.faq-item{border-bottom:1px solid #e6e8eb;padding:1.1rem 0;} .faq-item h3{color:var(--color-dark);margin-bottom:.5rem;} .faq-item p{color:var(--color-muted);}
.acquisition-cta{background:var(--color-dark);color:#fff;border-radius:var(--radius);padding:2rem 1.5rem;margin-bottom:2rem;}
.acquisition-cta h2{color:#fff;} .acquisition-cta a{color:#ffb385;font-weight:700;}
.site-footer{background:var(--color-dark);color:#cfd6dd;text-align:center;padding:1.6rem 1rem;font-size:.9rem;} .site-footer a{color:#ffb385;}
@media (max-width:720px){.nav-toggle{display:block;} .nav-links{position:absolute;top:100%;left:0;right:0;background:#fff;flex-direction:column;padding:1rem 1.2rem;display:none;} .nav-links.open{display:flex;}}
.calc-form{background:#fff;border:1px solid #e6e8eb;border-radius:var(--radius);padding:1.5rem;margin-bottom:2rem;}
.calc-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:1rem;margin-bottom:1.4rem;}
.calc-grid label{display:flex;flex-direction:column;font-size:.9rem;font-weight:600;gap:.35rem;}
.calc-grid input,.calc-grid select{padding:.6rem .7rem;border:1px solid #d7dade;border-radius:6px;font-size:1rem;}
.calc-result{background:#fff8f2;border:1px solid #ffd9b8;border-radius:var(--radius);padding:1.5rem;margin-bottom:2rem;}
.result-table{width:100%;border-collapse:collapse;margin-bottom:1rem;} .result-table td{padding:.5rem .3rem;border-bottom:1px solid #f0e0d0;}
.calc-note{font-size:.88rem;color:var(--color-muted);}
.guide h2{margin-top:1.5rem;} .guide h3{margin-top:1.2rem;margin-bottom:.4rem;} .guide p{margin-bottom:.8rem;}
.guide ul{margin:.8rem 0 1.2rem 1.4rem;} .guide li{margin-bottom:.4rem;}
article header time{color:var(--color-muted);font-size:.9rem;}
.author-bio{margin-top:2rem;padding:1.2rem;background:#f4f5f7;border-radius:var(--radius);border-left:4px solid var(--color-primary);}
.doc-output{width:100%;font-family:'Courier New',monospace;font-size:.9rem;padding:1rem;border:1px solid #d7dade;border-radius:6px;margin-bottom:1rem;}
.content-table{width:100%;border-collapse:collapse;margin:1.2rem 0 1.6rem;}
.content-table th,.content-table td{border:1px solid #e6e8eb;padding:.6rem .8rem;text-align:left;font-size:.92rem;}
.content-table th{background:#f4f5f7;font-weight:700;}