:root{--navy:#0b2135;--navy-2:#123a59;--ink:#153044;--muted:#506779;--blue:#0d6ea8;--ice:#eaf3f8;--paper:#f6f9fb;--line:#d9e5ed;--gold:#e5b865;font-family:Inter,ui-sans-serif,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--ink);background:var(--paper)}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;line-height:1.65;font-size:16px}a{color:inherit}a:hover{text-decoration-color:currentColor}button{font:inherit}header{color:#fff;background:var(--navy)}nav{max-width:1200px;margin:auto;padding:22px 32px;display:flex;justify-content:space-between;align-items:center;gap:30px;border-bottom:1px solid #ffffff24}.brand{text-decoration:none;font-size:1.05rem;font-weight:800;letter-spacing:.14em;white-space:nowrap}.navlinks{display:flex;align-items:center;gap:25px}.navlinks a{font-size:.88rem;text-decoration:none;color:#d3e4ef;transition:color .2s}.navlinks a:hover{color:#fff}.lang{background:#ffffff12;border:1px solid #8da9bb;color:#fff;border-radius:5px;padding:6px 12px;cursor:pointer;font-weight:700;min-width:44px}.lang:hover{background:#ffffff25}.hero{background:linear-gradient(122deg,#0b2135 0%,#103852 74%,#174562 100%);overflow:hidden}.hero-inner{max-width:1200px;margin:auto;padding:86px 32px 92px;display:grid;grid-template-columns:minmax(0,1.1fr) minmax(320px,.9fr);gap:7vw;align-items:center}.eyebrow,.section-kicker{font-size:.77rem;text-transform:uppercase;letter-spacing:.2em;font-weight:800}.eyebrow{color:var(--gold)}h1{font-size:clamp(3.5rem,7vw,6.4rem);line-height:.98;letter-spacing:-.055em;margin:22px 0 25px}h1 span{color:var(--gold)}.lead{font-size:clamp(1.12rem,2vw,1.4rem);line-height:1.5;max-width:650px;color:#e4edf2;margin:0 0 28px}.location{color:#b5cad8;font-size:.96rem}.hero-photo{margin:0;position:relative;max-width:460px;justify-self:center;width:100%}.hero-photo:after{content:"";position:absolute;inset:16px -16px -16px 16px;border:1px solid #d7ab60;z-index:0;border-radius:8px}.hero-photo img{display:block;position:relative;z-index:1;width:100%;height:auto;aspect-ratio:4/4.35;object-fit:cover;object-position:50% 26%;border-radius:8px;box-shadow:0 24px 60px #03132366}main section{max-width:1200px;margin:auto;padding:88px 32px}h2{font-size:clamp(2rem,3.5vw,3.15rem);line-height:1.12;letter-spacing:-.042em;margin:10px 0 22px}h3{letter-spacing:-.015em}.section-kicker{color:#826125}.intro{font-size:1.18rem;line-height:1.72;max-width:850px;color:#40596c}.grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:40px}.card,.credential-box,.contact-item{background:#fff;border:1px solid var(--line);border-radius:8px;box-shadow:0 8px 28px #16364d08}.card{padding:30px;border-top:4px solid var(--blue)}.card h3{font-size:1.23rem;line-height:1.3;margin:0 0 13px}.card p{margin:0;color:var(--muted)}.band{background:var(--ice);border-top:1px solid #e0ebf1;border-bottom:1px solid #e0ebf1}.band-inner{max-width:1200px;margin:auto;padding:83px 32px;display:grid;grid-template-columns:1fr 1fr;gap:8vw;align-items:center}.band p{font-size:1.09rem;color:#40596c;line-height:1.7}.facts{display:grid;gap:0;background:#fff;padding:18px 31px;border-radius:8px;box-shadow:0 12px 32px #17364d0b}.fact{border-bottom:1px solid var(--line);padding:18px 0}.fact:last-child{border-bottom:0}.fact strong{display:block;font-size:1.04rem;color:var(--navy)}.fact span{color:var(--muted)}.work{display:grid;grid-template-columns:1fr 1fr;gap:8vw;align-items:start}.work ul{margin:10px 0 0;padding:0;list-style:none;color:#40596c}.work li{padding:14px 0 14px 23px;border-bottom:1px solid var(--line);position:relative}.work li:before{content:"";position:absolute;left:0;top:26px;width:7px;height:7px;border-radius:50%;background:var(--blue)}.credentials{max-width:1200px;margin:auto;padding:88px 32px}.credentials-grid{display:grid;grid-template-columns:1fr 1.3fr;gap:20px;margin-top:34px}.credential-box{padding:31px;border-top:4px solid #d9aa58}.credential-box h3{font-size:1.28rem;margin:0 0 17px}.credential-box ul{margin:0;padding-left:20px;color:#40596c}.credential-box li{margin:8px 0}.credential-box p{color:#40596c;margin:0}.credential-note{font-size:.94rem;color:#526d80;margin-top:20px!important}.credential-note a{color:var(--blue);font-weight:700}.skill-list{display:flex;flex-wrap:wrap;gap:10px;margin-top:18px}.skill-list span{background:var(--ice);color:#21445e;border:1px solid #d5e6f1;border-radius:5px;padding:8px 13px;font-size:.93rem;font-weight:600}.contact-wrap{background:var(--navy);color:#fff}.contact{max-width:1200px;margin:auto;padding:84px 32px}.contact .section-kicker{color:var(--gold)}.contact h2{margin-bottom:28px}.contact-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.contact-item{padding:32px;background:#11334c;border:1px solid #3b6078;box-shadow:none;color:#fff}.contact-item h3{margin:0 0 18px;font-size:1.42rem!important}.contact-row{display:grid;gap:7px;margin-top:19px}.contact-row span{font-size:.85rem;text-transform:uppercase;letter-spacing:.08em;color:#9fc0d4;font-weight:700}.contact-row a{display:block;width:fit-content;color:#fff;text-decoration-color:#8bc4e7;text-underline-offset:4px;overflow-wrap:anywhere}.contact-row a:hover{color:#9dd5fa}.social-link{margin:27px 0 0}.social-link a{display:inline-flex;align-items:center;gap:10px;background:#fff;color:#0b3855;padding:10px 15px;border-radius:6px;text-decoration:none;font-weight:700;transition:transform .2s,box-shadow .2s}.social-link a:hover{transform:translateY(-2px);box-shadow:0 8px 20px #0003}.linkedin-icon{display:block;width:25px;height:25px;flex:none}footer{background:#071a2b;color:#b5cbd9;padding:31px 32px;text-align:center;font-size:.87rem}footer strong{color:#fff}button:focus-visible,a:focus-visible{outline:3px solid var(--gold);outline-offset:4px}@media(max-width:960px){nav{flex-wrap:wrap;gap:14px}.navlinks{gap:15px;flex-wrap:wrap}.hero-inner{gap:38px}}@media(max-width:760px){nav{padding:18px 22px}.brand{font-size:.92rem}.navlinks{width:100%;display:flex;gap:8px 18px}.navlinks a{font-size:.85rem}.lang{margin-left:auto}.hero-inner{grid-template-columns:1fr;padding:60px 22px 66px}.hero-photo{max-width:410px;justify-self:start}.grid,.credentials-grid,.contact-grid,.band-inner,.work{grid-template-columns:1fr}.band-inner,.work{gap:24px}main section,.credentials,.contact{padding:65px 22px}.band-inner{padding:65px 22px}.grid{margin-top:28px}}@media(max-width:430px){.navlinks{gap:7px 14px}.navlinks a{font-size:.79rem}.hero-photo{width:calc(100% - 14px)}.hero-photo:after{inset:11px -11px -11px 11px}.card,.credential-box,.contact-item{padding:24px}h1{font-size:3.45rem}}

[hidden]{display:none!important}section[id],div[id]{scroll-margin-top:24px}.skip{position:absolute;left:16px;top:-80px;z-index:20;background:white;color:var(--navy);padding:12px}.skip:focus{top:12px}.navlinks{gap:19px}nav{gap:20px}.navlinks a[aria-current=page]{color:var(--gold)}.insights-hero{max-width:1200px;margin:auto;padding:70px 32px}.insights-hero h1{font-size:clamp(3rem,7vw,5.6rem);margin:20px 0}.insights-hero .lead{max-width:720px}.insights-hero .eyebrow{display:block}.editorial{border-left:3px solid var(--gold);padding:10px 18px;background:#ffffff0b;color:#cbdde9;max-width:720px;font-size:.9rem}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:24px}.button{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:10px 18px;background:var(--gold);color:var(--navy);border-radius:5px;text-decoration:none;font-weight:750;border:0;cursor:pointer}.outline{background:transparent;color:var(--blue);border:1px solid var(--line)}.filters{display:flex;gap:10px;flex-wrap:wrap;margin:26px 0}.filters button{padding:10px 16px;min-height:44px;border:1px solid var(--line);border-radius:5px;background:white;color:var(--ink);cursor:pointer}.filters button[aria-pressed=true]{background:var(--navy);border-color:var(--navy);color:white}.search{width:100%;max-width:430px;padding:13px 16px;font:inherit;border:1px solid #829caf;border-radius:5px;margin-top:8px}.article-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px;margin:28px 0}.article-card{display:flex;flex-direction:column;background:white;border:1px solid var(--line);border-radius:8px;overflow:hidden}.article-art{height:114px;background:var(--navy);color:var(--gold);padding:24px;display:flex;justify-content:space-between;align-items:center;border-bottom:4px solid var(--gold);font-size:2.2rem;font-weight:800;letter-spacing:-.04em}.article-art span:first-child{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;max-width:70%}.article-card:nth-child(even) .article-art{background:var(--navy-2)}.article-content{padding:25px;display:flex;flex-direction:column;flex:1}.category{font-size:.73rem;color:var(--blue);font-weight:800;letter-spacing:.06em;text-transform:uppercase}.article-card h3{font-size:1.3rem;line-height:1.35;margin:12px 0}.article-card p{color:var(--muted);margin:0 0 18px}.article-meta{font-size:.8rem;color:var(--muted);margin:12px 0}.read-link{margin-top:auto;color:var(--blue);font-weight:750;text-underline-offset:4px}.draft{display:inline-block;padding:2px 7px;background:#fff3d9;color:#6c4b0c;border-radius:3px}.results-count{color:var(--muted);font-size:.9rem}.article-body{max-width:800px;margin:auto;padding:55px 32px 80px}.article-body h2{font-size:1.7rem;margin-top:40px}.article-body p,.article-body li{color:#40596c;font-size:1.08rem}.article-body li{margin:12px 0}.series-nav{display:flex;justify-content:space-between;gap:24px;flex-wrap:wrap;border-top:1px solid var(--line);padding-top:25px;margin-top:45px}.series-nav a{max-width:46%;color:var(--blue)}.breadcrumbs{font-size:.88rem;color:#cbdde9;margin-bottom:30px}.breadcrumbs a{text-underline-offset:4px}.article-title{font-size:clamp(2.3rem,5vw,4rem)!important;line-height:1.08;max-width:950px}.empty{padding:40px 0}.series-note{background:var(--ice);border:1px solid var(--line);padding:24px;border-radius:6px;margin-top:40px}.menu-toggle{display:none}@media(max-width:1050px){nav{flex-wrap:wrap}.navlinks{gap:14px}}@media(max-width:760px){.article-grid{grid-template-columns:1fr 1fr}.insights-hero{padding:45px 22px}.section-heading{display:block}.section-heading .button{margin-top:12px}.menu-toggle{display:block}.navlinks{display:none}.navlinks.is-open{display:flex}.article-body{padding:36px 22px}.series-nav a{max-width:100%}}@media(max-width:520px){.article-grid{grid-template-columns:1fr}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}

/* Accounting Essentials published article */
.publication-meta{color:#cbdde9;font-size:.95rem}.published{display:inline-block;padding:2px 7px;background:#eaf3f8;color:#153044;border-radius:3px}.published-article{max-width:1020px}.published-article>p,.published-article>h2,.published-article>h3,.published-article>ul{max-width:760px;margin-left:auto;margin-right:auto}.published-article h3{font-size:1.3rem;margin-top:32px;line-height:1.4}.close-infographic{margin:28px 0 48px}.close-infographic img{width:100%;height:auto;display:block;border:1px solid var(--line)}.close-infographic figcaption,.figure-hint{font-size:.9rem;color:var(--muted);display:block;margin-top:12px}.table-scroll{overflow-x:auto;margin:28px 0 36px;border:1px solid var(--line);border-radius:5px}.table-scroll table{width:100%;border-collapse:collapse;font-size:1rem}.table-scroll th{background:var(--navy);color:white;text-align:left}.table-scroll th,.table-scroll td{padding:16px;vertical-align:top;border:1px solid var(--line);white-space:pre-line;line-height:1.5}.table-scroll tr:nth-child(even){background:var(--ice)}.table-scroll:focus-visible{outline:3px solid var(--blue);outline-offset:4px}@media(max-width:600px){.table-scroll table{min-width:650px}.published-article h2{font-size:1.65rem}.close-infographic{margin-left:-10px;margin-right:-10px}}