:root{
    --paper:#f4f8f6; --paper-2:#eef4f2; --ink:#11241f; --ink-soft:#5d716a; --line:#e2ebe7;
    --green:#0d7d6e; --green-deep:#0a564b; --gold:#cf9a3e; --gold-soft:#a9ddd1;
    --rust:#c0664d; --teal:#3f7e93; --plum:#87739a; --card:#ffffff;
    --shadow:0 1px 2px rgba(10,86,75,.05), 0 16px 34px -16px rgba(10,86,75,.22); --r:12px;
  }
  *{box-sizing:border-box;margin:0;padding:0}
  html{scroll-behavior:smooth}
  body{
    font-family:'Hanken Grotesk',sans-serif;background:var(--paper);color:var(--ink);
    line-height:1.5;-webkit-font-smoothing:antialiased;min-height:100vh;
  }
  .wrap{max-width:1060px;margin:0 auto;padding:0 22px}

  header{padding:34px 0 20px;border-bottom:1px solid var(--line)}
  .brandrow{display:flex;justify-content:space-between;align-items:flex-end;gap:18px;flex-wrap:wrap}
  .brand{display:flex;align-items:center;gap:14px}
  .seal{width:46px;height:46px;border-radius:12px;display:grid;place-items:center;flex-shrink:0;
    background:var(--green);color:#fff;font-family:'Schibsted Grotesk',sans-serif;font-weight:700;font-size:1.4rem}
  .title h1{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:2.2rem;line-height:1;letter-spacing:-.03em}
  .title h1 em{color:var(--green);font-style:normal}
  .kicker{font-size:.68rem;letter-spacing:.28em;text-transform:uppercase;color:var(--ink-soft);font-weight:600;margin-top:7px}
  .taxbadge{font-family:'Spline Sans Mono',monospace;font-size:.73rem;letter-spacing:.02em;border:1px solid var(--line);
    border-radius:40px;padding:8px 15px;background:var(--card);display:inline-flex;align-items:center;gap:8px;white-space:nowrap;box-shadow:var(--shadow)}
  .taxbadge b{color:var(--green)}
  .dot{width:7px;height:7px;border-radius:50%;background:var(--green);box-shadow:0 0 0 3px rgba(13,125,110,.18)}

  /* grouped nav */
  nav.tabs{display:flex;flex-wrap:wrap;gap:10px;margin:24px 0 28px}
  .tabgroup{display:flex;align-items:center;gap:3px;border:1px solid var(--line);border-radius:40px;background:var(--card);padding:5px 7px}
  .tabgroup .glabel{font-size:.56rem;letter-spacing:.16em;text-transform:uppercase;color:var(--ink-soft);font-weight:700;padding:0 7px 0 5px}
  .tabgroup button{border:none;background:transparent;cursor:pointer;font-family:'Hanken Grotesk',sans-serif;
    font-weight:600;font-size:.83rem;color:var(--ink-soft);padding:8px 13px;border-radius:30px;transition:.18s;white-space:nowrap}
  .tabgroup button:hover{color:var(--ink);background:var(--paper-2)}
  .tabgroup button.active{background:var(--green);color:#fff}
  .tabgroup button.active:hover{background:var(--green)}

  .panel{display:none;animation:rise .4s cubic-bezier(.2,.7,.2,1)}
  .panel.active{display:block}
  @keyframes rise{from{opacity:0;transform:translateY(10px)}to{opacity:1;transform:none}}

  .panel-head{margin-bottom:22px}
  .panel-head h2{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:1.75rem;letter-spacing:-.02em}
  .panel-head p{color:var(--ink-soft);max-width:64ch;margin-top:5px;font-size:.94rem}

  .grid{display:grid;grid-template-columns:1fr 1fr;gap:24px;align-items:start}
  @media(max-width:820px){.grid{grid-template-columns:1fr}}

  .card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:24px;box-shadow:var(--shadow)}
  .card h3{font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:var(--green);font-weight:700;
    margin-bottom:18px;display:flex;align-items:center;gap:10px}
  .card h3::after{content:"";flex:1;height:1px;background:var(--line)}

  .field{margin-bottom:17px}
  .field:last-child{margin-bottom:0}
  label{display:block;font-weight:600;font-size:.86rem;margin-bottom:7px}
  label .hint{font-weight:400;color:var(--ink-soft);font-size:.78rem}
  .inputwrap{position:relative;display:flex;align-items:center}
  .inputwrap .pre{position:absolute;left:14px;font-family:'Spline Sans Mono',monospace;color:var(--ink-soft);font-size:1rem;pointer-events:none}
  .inputwrap.pct .pre{left:auto;right:14px}
  input[type=number],input[type=text],select{width:100%;font-family:'Spline Sans Mono',monospace;font-size:1.01rem;
    color:var(--ink);background:var(--paper);border:1px solid var(--line);border-radius:9px;padding:12px 14px 12px 30px;transition:.18s;font-weight:500}
  select{padding-left:14px;cursor:pointer;font-family:'Hanken Grotesk',sans-serif;font-weight:600}
  input.plain{padding-left:14px}
  input:focus,select:focus{outline:none;border-color:var(--green);box-shadow:0 0 0 3px rgba(13,125,110,.15)}
  input[type=range]{width:100%;accent-color:var(--green);height:5px;cursor:pointer}
  .rangeval{font-family:'Spline Sans Mono',monospace;font-weight:600;color:var(--green);font-size:.95rem}
  .tworow{display:grid;grid-template-columns:1fr 1fr;gap:10px}
  @media(min-width:821px){.sticky-col{position:sticky;top:18px}}

  .seg{display:flex;border:1px solid var(--line);border-radius:9px;overflow:hidden}
  .seg button{flex:1;border:none;background:var(--paper);cursor:pointer;padding:11px 8px;font-family:'Hanken Grotesk',sans-serif;
    font-weight:600;font-size:.85rem;color:var(--ink-soft);transition:.16s}
  .seg button.on{background:var(--green);color:#fff}
  .seg button:not(:last-child){border-right:1px solid var(--line)}

  .check{display:flex;align-items:center;gap:10px;cursor:pointer;font-size:.88rem;font-weight:500;padding:6px 0}
  .check input{width:18px;height:18px;accent-color:var(--green);cursor:pointer}

  .result-hero{background:linear-gradient(155deg, var(--green) 0%, var(--green-deep) 100%);color:#fff;border-radius:var(--r);
    padding:24px;box-shadow:var(--shadow);position:relative;overflow:hidden}
  .result-hero::before{content:"";position:absolute;inset:0;
    background:radial-gradient(circle at 88% -20%, rgba(255,255,255,.16), transparent 50%)}
  .result-hero .lbl{font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold-soft);font-weight:700;position:relative}
  .bignum{font-family:'Spline Sans Mono',monospace;font-weight:600;font-size:2.85rem;line-height:1;margin:10px 0 4px;position:relative;letter-spacing:-.03em}
  @media(max-width:420px){.bignum{font-size:2.3rem}}
  .bignum .p{font-size:1.4rem;color:var(--gold-soft)}
  .per{font-size:.84rem;color:var(--gold-soft);position:relative}
  .periodgrid{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:rgba(255,255,255,.2);border-radius:10px;overflow:hidden;margin-top:18px;position:relative}
  .periodgrid div{background:transparent;padding:12px 11px;position:relative}
  .periodgrid .pl{font-size:.63rem;letter-spacing:.13em;text-transform:uppercase;color:var(--gold-soft);font-weight:600}
  .periodgrid .pv{font-family:'Spline Sans Mono',monospace;font-weight:500;font-size:1.01rem;margin-top:3px}

  .stack{margin-top:20px}
  .bar{display:flex;height:26px;border-radius:7px;overflow:hidden;border:1px solid var(--line)}
  .bar span{transition:width .5s cubic-bezier(.2,.7,.2,1)}
  .legend{display:grid;grid-template-columns:1fr 1fr;gap:7px 18px;margin-top:14px}
  .legend .li{display:flex;align-items:center;gap:9px;font-size:.83rem}
  .legend .sw{width:12px;height:12px;border-radius:3px;flex-shrink:0}
  .legend .amt{margin-left:auto;font-family:'Spline Sans Mono',monospace;font-weight:500}

  .ledger .row{display:flex;justify-content:space-between;align-items:baseline;gap:12px;padding:10px 0;border-bottom:1px solid var(--line)}
  .ledger .row:last-child{border-bottom:none}
  .ledger .row.total{border-top:1px solid var(--ink);border-bottom:none;margin-top:4px;padding-top:13px}
  .ledger .row.sub{border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
  .ledger .row.sub .k{font-weight:700}.ledger .row.sub .v{font-weight:600}
  .ledger .k{font-weight:500;font-size:.9rem}
  .ledger .k small{display:block;color:var(--ink-soft);font-weight:400;font-size:.75rem}
  .ledger .v{font-family:'Spline Sans Mono',monospace;font-weight:500;font-size:.97rem;white-space:nowrap}
  .ledger .row.total .k{font-weight:600;font-family:'Schibsted Grotesk',sans-serif;font-size:1.05rem;letter-spacing:-.01em}
  .ledger .row.total .v{font-weight:600;font-size:1.18rem;color:var(--green)}
  .v.neg{color:var(--rust)}

  .family{margin-top:18px;border-top:1px solid var(--ink);padding-top:14px}
  .family h3{font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:var(--green);font-weight:700;margin-bottom:8px}

  details.bands{margin-top:14px;border-top:1px solid var(--line);padding-top:12px}
  details.bands summary{cursor:pointer;font-size:.81rem;font-weight:600;color:var(--green);list-style:none;display:flex;align-items:center;gap:7px}
  details.bands summary::-webkit-details-marker{display:none}
  details.bands summary::before{content:"▸";transition:.2s;display:inline-block}
  details.bands[open] summary::before{transform:rotate(90deg)}
  .miniband{display:flex;justify-content:space-between;font-family:'Spline Sans Mono',monospace;font-size:.78rem;padding:5px 0;color:var(--ink-soft)}
  .miniband b{color:var(--ink);font-weight:500}

  .compare{display:grid;grid-template-columns:1fr 1fr;gap:14px}
  .ccol{background:var(--paper);border:1px solid var(--line);border-radius:11px;padding:18px}
  .ccol.win{border-color:var(--green);background:var(--paper-2);box-shadow:0 0 0 1px var(--green)}
  .ccol h4{font-family:'Schibsted Grotesk',sans-serif;font-size:1rem;margin-bottom:3px;font-weight:600;letter-spacing:-.01em}
  .ccol .sub{font-size:.73rem;color:var(--ink-soft);margin-bottom:10px}
  .ccol .big{font-family:'Spline Sans Mono',monospace;font-size:1.5rem;font-weight:600;color:var(--green);line-height:1.1}
  .ccol .big small{font-size:.7rem;color:var(--ink-soft);display:block;font-family:'Hanken Grotesk';font-weight:400;margin-top:2px}
  .ccol .mini{margin-top:12px;font-size:.79rem}
  .ccol .mini div{display:flex;justify-content:space-between;padding:3px 0;border-bottom:1px solid var(--line)}
  .ccol .mini .mv{font-family:'Spline Sans Mono',monospace}
  .diff{margin-top:14px;text-align:center;font-weight:600;background:var(--green-deep);color:#fff;border-radius:10px;padding:13px;font-size:.93rem}
  .diff b{font-family:'Spline Sans Mono',monospace;color:var(--gold-soft);font-size:1.12rem}

  .note{font-size:.78rem;color:var(--ink-soft);margin-top:16px;line-height:1.45}
  .warn{background:#fbeee9;border:1px solid var(--rust);color:#8a3a22;border-radius:10px;padding:12px 14px;font-size:.82rem;margin-top:14px}
  .good{background:#e4f1ec;border:1px solid var(--green);color:var(--green-deep);border-radius:10px;padding:12px 14px;font-size:.82rem;margin-top:14px}
  .oppblock{margin-bottom:22px;padding-bottom:22px;border-bottom:1px solid var(--line)}
  .oppblock:last-child{margin-bottom:0;padding-bottom:0;border-bottom:none}
  .opp-head{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:1.05rem;letter-spacing:-.01em;margin-bottom:6px}
  .tag{display:inline-block;font-size:.6rem;letter-spacing:.1em;text-transform:uppercase;font-weight:700;padding:3px 8px;border-radius:20px;background:var(--gold-soft);color:var(--green-deep);margin-left:8px;vertical-align:middle}
  .tag.muted{background:var(--paper-2);color:var(--ink-soft)}
  .opp-lead{font-size:.87rem;color:var(--ink-soft);margin-bottom:14px;line-height:1.55}
  .opp-lead b{color:var(--ink);font-weight:600}
  .applybtn{margin-top:12px;border:1px solid var(--line);background:var(--paper);color:var(--green);font-weight:600;font-size:.79rem;
    padding:9px 14px;border-radius:8px;cursor:pointer;font-family:'Hanken Grotesk',sans-serif;transition:.16s}
  .applybtn:hover{background:var(--paper-2);border-color:var(--green)}
  .statline{display:flex;flex-wrap:wrap;gap:8px 22px;margin:14px 0;padding:14px 16px;background:var(--paper);border:1px solid var(--line);border-radius:10px}
  .statline .s{display:flex;flex-direction:column}
  .statline .sk{font-size:.64rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-soft);font-weight:700}
  .statline .sv{font-family:'Spline Sans Mono',monospace;font-weight:600;font-size:1.1rem;margin-top:2px}
  .statline .sv.hl{color:var(--green)}

  footer{margin:46px 0 36px;padding-top:22px;border-top:1px solid var(--line);font-size:.78rem;color:var(--ink-soft)}
  footer b{color:var(--ink)}
  footer .disc{margin-top:10px;max-width:90ch}
  footer a{color:var(--green)}

/* ---- multi-page additions ---- */
.brand{text-decoration:none;color:inherit}
.title .wordmark{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:2.2rem;line-height:1;letter-spacing:-.03em;display:block}
.title .wordmark em{color:var(--green);font-style:normal}
.title .kicker{display:block}
.panel-head h1{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:1.75rem;letter-spacing:-.02em}
.tabgroup a{border:none;background:transparent;cursor:pointer;font-family:'Hanken Grotesk',sans-serif;font-weight:600;font-size:.83rem;color:var(--ink-soft);padding:8px 13px;border-radius:30px;transition:.18s;white-space:nowrap;text-decoration:none;display:inline-block}
.tabgroup a:hover{color:var(--ink);background:var(--paper-2)}
.tabgroup a.active{background:var(--green);color:#fff}
.hub-intro{color:var(--ink-soft);max-width:72ch;margin:0 0 24px;font-size:1rem}
.hubsection{margin-bottom:26px}
.hubsection .glabel{font-size:.62rem;letter-spacing:.18em;text-transform:uppercase;color:var(--green);font-weight:700;margin-bottom:12px;display:block}
.hubgrid{display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px}
.hubcard{display:block;text-decoration:none;color:inherit;background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;box-shadow:var(--shadow);transition:.16s}
.hubcard:hover{border-color:var(--green);transform:translateY(-2px)}
.hubcard h2{font-family:'Schibsted Grotesk',sans-serif;font-size:1.02rem;font-weight:600;color:var(--ink);margin-bottom:5px;letter-spacing:-.01em}
.hubcard p{font-size:.82rem;color:var(--ink-soft);line-height:1.45}
.foot-nav{margin-top:8px}
.foot-nav a{color:var(--green);margin-right:14px;white-space:nowrap}
.foot-meta{margin-top:10px}
.foot-meta a{color:var(--green);margin-right:14px}
/* ---- methodology page ---- */
.trustrow{display:flex;flex-wrap:wrap;gap:9px;margin:0 0 22px}
.trustpill{font-size:.72rem;border:1px solid var(--line);background:var(--card);border-radius:30px;padding:7px 13px;display:inline-flex;align-items:center;gap:7px;box-shadow:var(--shadow)}
.trustpill b{color:var(--green)}
.prose p{font-size:.92rem;line-height:1.6;margin-bottom:12px}
.prose p:last-child{margin-bottom:0}
.prose ul{margin:0 0 12px 18px;font-size:.92rem;line-height:1.6}
.prose li{margin-bottom:6px}
.prose strong{font-weight:600}
.prose a{color:var(--green)}
.mtable{width:100%;border-collapse:collapse;font-size:.87rem;margin:4px 0}
.mtable th,.mtable td{text-align:left;padding:9px 12px;border-bottom:1px solid var(--line);vertical-align:top}
.mtable th{font-size:.64rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-soft);font-weight:700}
.mtable td.num,.mtable th.num{font-family:'Spline Sans Mono',monospace}
.mtable tr:last-child td{border-bottom:none}
.example{background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:8px 16px;margin-top:8px}
.example .ex-row{display:flex;justify-content:space-between;padding:7px 0;border-bottom:1px dashed var(--line);font-size:.86rem}
.example .ex-row:last-child{border-bottom:none}
.example .ex-row span:last-child{font-family:'Spline Sans Mono',monospace}
.example .ex-row.tot{font-weight:700}.example .ex-row.tot span:last-child{color:var(--green)}
.placeholder{background:#fbf3e0;border:1px dashed var(--gold);color:#6b5316;border-radius:10px;padding:14px 16px;font-size:.85rem;line-height:1.55}
.srcgrid{columns:2;column-gap:26px;font-size:.87rem;line-height:1.75}
@media(max-width:600px){.srcgrid{columns:1}}
.srcgrid a{color:var(--green)}
.updated{font-size:.8rem;color:var(--ink-soft);margin-top:6px}
/* ---- homepage hero & finder ---- */
.hero{padding:28px 0 6px}
.hero h1{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:2.55rem;line-height:1.04;letter-spacing:-.03em;max-width:17ch}
@media(max-width:600px){.hero h1{font-size:2.05rem}}
.hero-sub{color:var(--ink-soft);max-width:62ch;margin:15px 0 0;font-size:1.06rem;line-height:1.5}
.hero .trustrow{margin-top:20px}
.herocta{display:flex;flex-wrap:wrap;gap:10px;margin-top:18px}
.btn{display:inline-block;text-decoration:none;font-weight:600;font-size:.92rem;padding:12px 20px;border-radius:10px;background:var(--green);color:#fff;border:1px solid var(--green);transition:.16s}
.btn:hover{background:var(--green-deep);border-color:var(--green-deep)}
.btn.ghost{background:transparent;color:var(--green)}
.btn.ghost:hover{background:var(--paper-2);color:var(--green-deep)}
.finder{position:relative;margin:26px 0 22px}
.finder svg{position:absolute;left:16px;top:50%;transform:translateY(-50%);color:var(--ink-soft);opacity:.55}
.finder input{width:100%;font-family:'Hanken Grotesk',sans-serif;font-size:1.02rem;font-weight:500;padding:14px 16px 14px 46px;border:1px solid var(--line);border-radius:11px;background:var(--card);box-shadow:var(--shadow);color:var(--ink)}
.finder input:focus{outline:none;border-color:var(--green);box-shadow:0 0 0 3px rgba(13,125,110,.15)}
.cardtag{display:inline-block;font-size:.57rem;letter-spacing:.1em;text-transform:uppercase;font-weight:700;padding:3px 8px;border-radius:20px;background:var(--gold-soft);color:var(--green-deep);margin-bottom:9px}
.hubcard{position:relative}
.nores{color:var(--ink-soft);font-size:.95rem;padding:8px 2px}
/* ---- blog / article ---- */
.article{max-width:720px;margin:0 auto}
.article .meta{font-size:.82rem;color:var(--ink-soft);margin:2px 0 22px}
.article h2{font-family:'Schibsted Grotesk',sans-serif;font-size:1.42rem;font-weight:600;letter-spacing:-.01em;margin:32px 0 10px}
.article h3{font-family:'Schibsted Grotesk',sans-serif;font-size:1.12rem;font-weight:600;margin:22px 0 8px}
.article p{font-size:1rem;line-height:1.7;margin-bottom:15px}
.article ul{margin:0 0 16px 20px;line-height:1.7;font-size:1rem}
.article li{margin-bottom:8px}
.article a{color:var(--green)}
.article .mtable{font-size:.9rem}
.tldr{background:var(--paper-2);border:1px solid var(--line);border-left:3px solid var(--green);border-radius:10px;padding:16px 18px;margin:0 0 24px;font-size:.97rem;line-height:1.6}
.callout{background:var(--green-deep);color:#fff;border-radius:12px;padding:20px;margin:26px 0;text-align:center;font-weight:600}
.callout a{display:inline-block;margin-top:10px;background:#fff;color:var(--green-deep);text-decoration:none;font-weight:600;padding:10px 18px;border-radius:8px;font-size:.92rem}
.faq .q{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:1.04rem;margin:18px 0 6px}
.faq .a{font-size:.97rem;line-height:1.65}
.bloglist{display:grid;gap:14px}
.blogitem{display:block;text-decoration:none;color:inherit;background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:20px 22px;box-shadow:var(--shadow);transition:.16s}
.blogitem:hover{border-color:var(--green);transform:translateY(-2px)}
.blogitem .meta{font-size:.76rem;color:var(--ink-soft);margin-bottom:7px;letter-spacing:.04em;text-transform:uppercase;font-weight:700}
.blogitem h2{font-family:'Schibsted Grotesk',sans-serif;font-size:1.16rem;font-weight:600;margin-bottom:6px;letter-spacing:-.01em}
.blogitem p{font-size:.9rem;color:var(--ink-soft);line-height:1.5}

.calcnotice{margin:14px 0 0;font-size:.8rem;line-height:1.55;color:var(--ink-soft);background:var(--paper-2);border:1px solid var(--line);border-radius:10px;padding:12px 15px}
.calcnotice a{color:var(--green)}

.authorbox{display:flex;gap:16px;align-items:flex-start;background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;margin-top:28px;box-shadow:var(--shadow)}
.author-photo{width:72px;height:72px;border-radius:50%;object-fit:cover;flex:none;background:var(--paper-2);border:1px solid var(--line)}
.author-name{font-family:'Schibsted Grotesk',sans-serif;font-weight:600;font-size:1.06rem;letter-spacing:-.01em}
.author-role{font-size:.82rem;color:var(--green);font-weight:600;margin-top:2px}
.author-bio{font-size:.9rem;color:var(--ink-soft);line-height:1.55;margin:9px 0 11px}
.author-links{display:flex;gap:16px;flex-wrap:wrap}
.author-links a{display:inline-flex;align-items:center;gap:6px;font-size:.85rem;font-weight:600;color:var(--green);text-decoration:none}
.author-links a:hover{color:var(--green-deep)}
.author-links svg{width:15px;height:15px}
@media(max-width:520px){.authorbox{flex-direction:column}}
.topnav{display:flex;gap:20px;margin-top:14px;flex-wrap:wrap}
.topnav a{font-size:.86rem;font-weight:600;color:var(--ink-soft);text-decoration:none;padding-bottom:3px;border-bottom:2px solid transparent}
.topnav a:hover{color:var(--green);border-color:var(--line)}
.article .formula{font-family:'Spline Sans Mono',monospace;background:var(--paper-2);border:1px solid var(--line);border-radius:8px;padding:12px 14px;margin:8px 0 14px;font-size:.9rem;line-height:1.5;overflow-x:auto}
.article .formula .lbl{display:block;font-family:'Hanken Grotesk',sans-serif;font-size:.72rem;text-transform:uppercase;letter-spacing:.08em;color:var(--ink-soft);margin-bottom:5px;font-weight:700}