/* ==========================================================================
   TAX ACCOUNTANT USA
   Design system carried over from the Exuture brand guideline (client
   instruction): Poppins, #C40016 red arrow, charcoal. See ../../DESIGN.md.
   ========================================================================== */

:root {
  --red: #C40016;
  --red-dark: #9C0011;
  --ink: #2A2A2A;
  --ink-2: #4F4F4F;
  --muted: #5F5F5F;
  --line: #E0E0E0;
  --bg: #FAFAFA;
  --surface: #FFFFFF;
  --dark-text: #F5F5F5;
  --dark-text-2: #B9B9B9;
  --dark-line: rgba(255, 255, 255, 0.14);
  --container: min(1160px, 92vw);
  --radius: 2px;
  --shadow: 0 1px 2px rgba(42, 42, 42, 0.06), 0 8px 28px rgba(42, 42, 42, 0.08);
  --ease-out: cubic-bezier(0.22, 1, 0.36, 1);
  /* z-scale */
  --z-dropdown: 40;
  --z-sticky: 50;
  --z-nav-panel: 60;
}

*,
*::before,
*::after { box-sizing: border-box; }

html { scroll-behavior: smooth; }

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
}

body {
  margin: 0;
  font-family: "Poppins", "Segoe UI", system-ui, sans-serif;
  font-weight: 400;
  font-size: 1.0625rem;
  line-height: 1.7;
  color: var(--ink);
  background: var(--bg);
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}

img { max-width: 100%; height: auto; display: block; }

h1, h2, h3, h4 {
  margin: 0 0 0.6em;
  line-height: 1.18;
  color: var(--ink);
  text-wrap: balance;
}

h1 {
  font-size: clamp(2.4rem, 5vw, 3.9rem);
  font-weight: 300;
  letter-spacing: 0.01em;
}

h2 {
  font-size: clamp(1.7rem, 3.2vw, 2.45rem);
  font-weight: 500;
}

h3 { font-size: 1.3rem; font-weight: 500; }
h4 { font-size: 1.05rem; font-weight: 600; }

p { margin: 0 0 1.1em; max-width: 70ch; text-wrap: pretty; }

a { color: var(--red); text-decoration: none; }
a:hover { color: var(--red-dark); }

strong { font-weight: 600; }

ul, ol { padding-left: 1.3em; }
li { margin-bottom: 0.45em; }

::selection { background: var(--red); color: #fff; }

:focus-visible {
  outline: 2px solid var(--red);
  outline-offset: 3px;
}

.container { width: var(--container); margin-inline: auto; }

.section {
  padding-block: clamp(4rem, 9vw, 7rem);
}

.section--tight { padding-block: clamp(3rem, 6vw, 4.5rem); }
.section--white { background: var(--surface); }
.section--dark { background: var(--ink); color: var(--dark-text); }
.section--dark h2, .section--dark h3 { color: #fff; }
.section--dark p { color: var(--dark-text-2); }

.hr-line {
  border: 0;
  border-top: 1px solid var(--line);
  margin: 0;
}

/* --------------------------------------------------------------------------
   Brand atoms: the arrow
   -------------------------------------------------------------------------- */

.arrow-tick {
  display: inline-flex;
  align-items: center;
  gap: 0.65rem;
  margin-bottom: 1rem;
}

.arrow-tick svg { display: block; }

.tagline-label {
  font-size: 0.8125rem;
  font-weight: 300;
  letter-spacing: 0.22em;
  text-transform: uppercase;
  color: var(--ink-2);
}

.section--dark .tagline-label { color: var(--dark-text-2); }

/* --------------------------------------------------------------------------
   Buttons
   -------------------------------------------------------------------------- */

.btn {
  display: inline-flex;
  align-items: center;
  gap: 0.7rem;
  padding: 1rem 1.75rem;
  font-family: inherit;
  font-size: 0.875rem;
  font-weight: 600;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  line-height: 1;
  border: 1px solid transparent;
  border-radius: var(--radius);
  cursor: pointer;
  transition: background-color 0.3s var(--ease-out), color 0.3s var(--ease-out), border-color 0.3s var(--ease-out);
}

.btn .btn-arrow {
  transition: transform 0.3s var(--ease-out);
}

.btn:hover .btn-arrow { transform: translateX(5px); }

.btn--red {
  background: var(--red);
  color: #fff;
}
.btn--red:hover { background: var(--red-dark); color: #fff; }

.btn--outline {
  background: transparent;
  color: var(--ink);
  border-color: var(--ink-2);
}
.btn--outline:hover { background: var(--ink); color: #fff; }

.btn--outline-light {
  background: transparent;
  color: #fff;
  border-color: rgba(255, 255, 255, 0.55);
}
.btn--outline-light:hover { background: #fff; color: var(--ink); }

.btn--white {
  background: #fff;
  color: var(--red);
}
.btn--white:hover { background: var(--ink); color: #fff; }

.text-link {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.9375rem;
  font-weight: 600;
  color: var(--red);
}
.text-link .btn-arrow { transition: transform 0.3s var(--ease-out); }
.text-link:hover .btn-arrow { transform: translateX(4px); }

/* --------------------------------------------------------------------------
   Header
   -------------------------------------------------------------------------- */

.site-header {
  position: sticky;
  top: 0;
  z-index: var(--z-sticky);
  background: rgba(250, 250, 250, 0.94);
  backdrop-filter: blur(10px);
  border-bottom: 1px solid var(--line);
}

.site-header__inner {
  width: var(--container);
  margin-inline: auto;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1.5rem;
  min-height: 76px;
}

.brand { display: inline-flex; align-items: center; }
.brand img { height: 34px; width: auto; }

@media (max-width: 480px) {
  .brand img { height: 27px; }
}

.site-nav { display: flex; align-items: center; gap: 2rem; }

.site-nav__list {
  display: flex;
  align-items: center;
  gap: 1.9rem;
  list-style: none;
  margin: 0;
  padding: 0;
}

.site-nav__list > li { margin: 0; position: relative; }

.site-nav__list a {
  font-size: 0.9375rem;
  font-weight: 500;
  color: var(--ink);
  padding-block: 0.5rem;
}

.site-nav__list a:hover,
.site-nav__list a[aria-current="page"] { color: var(--red); }

/* Services dropdown */
.nav-dropdown__menu {
  position: absolute;
  top: calc(100% + 10px);
  left: -1rem;
  min-width: 250px;
  background: var(--surface);
  border: 1px solid var(--line);
  box-shadow: var(--shadow);
  list-style: none;
  margin: 0;
  padding: 0.5rem 0;
  opacity: 0;
  visibility: hidden;
  transform: translateY(6px);
  transition: opacity 0.25s var(--ease-out), transform 0.25s var(--ease-out), visibility 0.25s;
  z-index: var(--z-dropdown);
}

.nav-dropdown:hover .nav-dropdown__menu,
.nav-dropdown:focus-within .nav-dropdown__menu {
  opacity: 1;
  visibility: visible;
  transform: translateY(0);
}

.nav-dropdown__menu li { margin: 0; }

.nav-dropdown__menu a {
  display: block;
  padding: 0.55rem 1.25rem;
  font-size: 0.875rem;
  font-weight: 400;
}

.nav-dropdown__menu a:hover { background: var(--bg); }

.nav-dropdown__menu .nav-dropdown__group {
  padding: 0.55rem 1.25rem 0.25rem;
  font-size: 0.6875rem;
  font-weight: 600;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--muted);
}

.site-header .btn { padding: 0.8rem 1.4rem; }

/* Mobile nav toggle */
.nav-toggle {
  display: none;
  flex-direction: column;
  justify-content: center;
  gap: 5px;
  width: 44px;
  height: 44px;
  padding: 10px;
  background: none;
  border: 0;
  cursor: pointer;
}

.nav-toggle span {
  display: block;
  height: 2px;
  width: 100%;
  background: var(--ink);
  transition: transform 0.3s var(--ease-out), opacity 0.3s var(--ease-out);
}

.nav-toggle[aria-expanded="true"] span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
.nav-toggle[aria-expanded="true"] span:nth-child(2) { opacity: 0; }
.nav-toggle[aria-expanded="true"] span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

@media (max-width: 900px) {
  .nav-toggle { display: flex; }

  .site-nav {
    display: none;
    position: absolute;
    top: 100%;
    left: 0;
    right: 0;
    flex-direction: column;
    align-items: stretch;
    gap: 0;
    background: var(--surface);
    border-bottom: 1px solid var(--line);
    padding: 1rem 4vw 1.5rem;
    z-index: var(--z-nav-panel);
    max-height: calc(100vh - 76px);
    overflow-y: auto;
  }

  .site-nav.is-open { display: flex; }

  .site-nav__list {
    flex-direction: column;
    align-items: stretch;
    gap: 0;
  }

  .site-nav__list a { display: block; padding: 0.7rem 0; font-size: 1rem; }

  .nav-dropdown__menu {
    position: static;
    opacity: 1;
    visibility: visible;
    transform: none;
    border: 0;
    box-shadow: none;
    background: transparent;
    padding-left: 1rem;
  }

  .site-nav .btn { margin-top: 1rem; justify-content: center; }
}

/* --------------------------------------------------------------------------
   Hero (home)
   -------------------------------------------------------------------------- */

.hero {
  position: relative;
  min-height: min(88vh, 820px);
  display: flex;
  align-items: center;
  background: var(--ink);
  color: var(--dark-text);
  isolation: isolate;
  overflow: hidden;
}

.hero__bg {
  position: absolute;
  inset: 0;
  z-index: -1;
}

.hero__bg img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  /* Photography joins the charcoal world as tonal texture: color is stripped so
     the red arrow motif stays the page's only color voice. */
  filter: grayscale(100%) contrast(1.08) brightness(0.88);
}

.hero__bg::after {
  content: "";
  position: absolute;
  inset: 0;
  background:
    linear-gradient(180deg, rgba(26, 26, 26, 0.55) 0%, rgba(26, 26, 26, 0) 26%, rgba(26, 26, 26, 0) 70%, rgba(26, 26, 26, 0.62) 100%),
    linear-gradient(97deg, rgba(26, 26, 26, 0.97) 0%, rgba(26, 26, 26, 0.92) 34%, rgba(26, 26, 26, 0.7) 64%, rgba(26, 26, 26, 0.38) 100%);
}

@media (max-width: 720px) {
  .hero__bg::after {
    background:
      linear-gradient(180deg, rgba(26, 26, 26, 0.6) 0%, rgba(26, 26, 26, 0) 30%, rgba(26, 26, 26, 0) 72%, rgba(26, 26, 26, 0.65) 100%),
      linear-gradient(97deg, rgba(26, 26, 26, 0.96) 0%, rgba(26, 26, 26, 0.9) 55%, rgba(26, 26, 26, 0.72) 100%);
  }
}

.hero .container { padding-block: clamp(5rem, 12vw, 8rem); }

.hero__content { max-width: 640px; }

.hero h1 { color: #fff; margin-bottom: 1.2rem; }
.hero h1 .accent { font-weight: 600; }
.hero h1 .accent--red { color: #ff5a68; font-weight: 600; }

.hero__lede {
  font-size: 1.125rem;
  color: rgba(255, 255, 255, 0.82);
  max-width: 54ch;
  margin-bottom: 2.2rem;
}

.hero__actions { display: flex; flex-wrap: wrap; gap: 1rem; }

.hero__meta {
  margin-top: 3.2rem;
  padding-top: 1.6rem;
  border-top: 1px solid var(--dark-line);
  display: flex;
  flex-wrap: wrap;
  gap: 2.5rem;
  font-size: 0.875rem;
  color: rgba(255, 255, 255, 0.75);
}

.hero__meta strong {
  display: block;
  font-size: 1rem;
  font-weight: 600;
  color: #fff;
  letter-spacing: 0.02em;
}

/* Sidebar / column media frame */
.side-media {
  border-radius: var(--radius);
  overflow: hidden;
  margin-bottom: 1.4rem;
}

.side-media img {
  display: block;
  width: 100%;
  aspect-ratio: 4 / 3;
  object-fit: cover;
}

/* Page hero (interior pages) */
.page-hero {
  position: relative;
  background: var(--ink);
  color: var(--dark-text);
  isolation: isolate;
  overflow: hidden;
}

.page-hero__bg { position: absolute; inset: 0; z-index: -1; }
.page-hero__bg img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  filter: grayscale(100%) contrast(1.08) brightness(0.85);
}
.page-hero__bg::after {
  content: "";
  position: absolute;
  inset: 0;
  background:
    linear-gradient(180deg, rgba(26, 26, 26, 0.5) 0%, rgba(26, 26, 26, 0) 30%, rgba(26, 26, 26, 0) 75%, rgba(26, 26, 26, 0.5) 100%),
    linear-gradient(97deg, rgba(26, 26, 26, 0.96) 0%, rgba(26, 26, 26, 0.9) 46%, rgba(26, 26, 26, 0.66) 100%);
}

.page-hero .container { padding-block: clamp(4.5rem, 9vw, 7rem); }
.page-hero h1 { color: #fff; max-width: 20ch; }
.page-hero p {
  color: rgba(255, 255, 255, 0.82);
  font-size: 1.1rem;
  max-width: 58ch;
  margin-bottom: 0;
}

.breadcrumb {
  display: flex;
  flex-wrap: wrap;
  gap: 0.6rem;
  list-style: none;
  margin: 0 0 1.6rem;
  padding: 0;
  font-size: 0.8125rem;
  color: rgba(255, 255, 255, 0.6);
}

.breadcrumb a { color: rgba(255, 255, 255, 0.75); }
.breadcrumb a:hover { color: #fff; }
.breadcrumb li + li::before { content: "\2192"; margin-right: 0.6rem; color: rgba(255, 255, 255, 0.4); }

/* --------------------------------------------------------------------------
   Feature rows (primary services)
   -------------------------------------------------------------------------- */

.feature-row {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: clamp(2rem, 5vw, 4.5rem);
  align-items: center;
  padding-block: clamp(2.2rem, 4vw, 3.2rem);
}

.feature-row + .feature-row { border-top: 1px solid var(--line); }

.feature-row__media {
  position: relative;
  overflow: hidden;
  border-radius: var(--radius);
}

.feature-row__media img {
  width: 100%;
  aspect-ratio: 4 / 3;
  object-fit: cover;
  transition: transform 0.6s var(--ease-out);
}

.feature-row:hover .feature-row__media img { transform: scale(1.03); }

.feature-row--flip .feature-row__media { order: 2; }

.feature-row h3 { font-size: clamp(1.4rem, 2.2vw, 1.75rem); }

.feature-row ul {
  list-style: none;
  padding: 0;
  margin: 1.2rem 0 1.6rem;
}

.feature-row ul li {
  position: relative;
  padding-left: 1.6rem;
  margin-bottom: 0.55rem;
  font-size: 0.9688rem;
  color: var(--ink-2);
}

.feature-row ul li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0.62em;
  width: 14px;
  height: 2px;
  background: var(--red);
}

.feature-row ul li::after {
  content: "";
  position: absolute;
  left: 10px;
  top: calc(0.62em - 3px);
  border: 4px solid transparent;
  border-left-color: var(--red);
}

@media (max-width: 820px) {
  .feature-row { grid-template-columns: 1fr; gap: 1.6rem; }
  .feature-row--flip .feature-row__media { order: 0; }
}

/* --------------------------------------------------------------------------
   Secondary services list
   -------------------------------------------------------------------------- */

.svc-list {
  list-style: none;
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
}

.svc-list li { margin: 0; border-bottom: 1px solid var(--line); }

.svc-list a {
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: baseline;
  gap: 1.5rem;
  padding: 1.4rem 0.5rem;
  color: var(--ink);
  transition: background-color 0.25s var(--ease-out), transform 0.25s var(--ease-out);
}

.svc-list a:hover { background: var(--surface); transform: translateX(0.5rem); }

.svc-list .svc-list__name { font-weight: 500; font-size: 1.125rem; }
.svc-list .svc-list__desc { color: var(--muted); font-size: 0.9375rem; }
.svc-list .btn-arrow { color: var(--red); }

@media (max-width: 700px) {
  .svc-list a { grid-template-columns: 1fr auto; }
  .svc-list .svc-list__desc { grid-column: 1 / -1; }
}

/* --------------------------------------------------------------------------
   Stats band
   -------------------------------------------------------------------------- */

.stats-band {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
  gap: 2rem;
  padding-block: 0.5rem;
}

.stats-band > div { border-top: 2px solid var(--red); padding-top: 1.1rem; }

.stats-band strong {
  display: block;
  font-size: clamp(1.9rem, 3.4vw, 2.6rem);
  font-weight: 300;
  color: #fff;
  line-height: 1.1;
  margin-bottom: 0.3rem;
}

.stats-band span { font-size: 0.9063rem; color: var(--dark-text-2); }

/* --------------------------------------------------------------------------
   Cards (insights, team)
   -------------------------------------------------------------------------- */

.card-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(290px, 1fr));
  gap: 1.75rem;
}

.post-card {
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: box-shadow 0.35s var(--ease-out), transform 0.35s var(--ease-out);
}

.post-card:hover { box-shadow: var(--shadow); transform: translateY(-3px); }

.post-card__media img {
  width: 100%;
  aspect-ratio: 16 / 9;
  object-fit: cover;
}

.post-card__body { padding: 1.5rem 1.5rem 1.75rem; display: flex; flex-direction: column; flex: 1; }

.post-card__kicker {
  font-size: 0.75rem;
  font-weight: 600;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--red);
  margin-bottom: 0.6rem;
}

.post-card h3 { font-size: 1.125rem; line-height: 1.35; margin-bottom: 0.5rem; }
.post-card h3 a { color: var(--ink); }
.post-card h3 a:hover { color: var(--red); }

.post-card p { font-size: 0.9063rem; color: var(--muted); margin-bottom: 1.2rem; }

.post-card .text-link { margin-top: auto; font-size: 0.875rem; }

/* Team */
.team-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
  gap: 1.75rem;
}

.team-card { background: transparent; }

.team-card__photo {
  overflow: hidden;
  border-radius: var(--radius);
  margin-bottom: 1.1rem;
}

.team-card__photo img {
  width: 100%;
  aspect-ratio: 4 / 5;
  object-fit: cover;
  object-position: center 18%;
  transition: transform 0.5s var(--ease-out);
}

.team-card:hover .team-card__photo img { transform: scale(1.04); }

.team-card h3 { font-size: 1.0938rem; margin-bottom: 0.15rem; }

.team-card .team-card__cred {
  font-size: 0.8438rem;
  font-weight: 600;
  color: var(--red);
  letter-spacing: 0.04em;
  margin-bottom: 0.2rem;
}

.team-card .team-card__role { font-size: 0.9063rem; color: var(--muted); margin-bottom: 0.2rem; }

.team-card .team-card__office {
  display: inline-block;
  font-size: 0.7813rem;
  color: var(--ink-2);
  border: 1px solid var(--line);
  padding: 0.15rem 0.6rem;
  margin-top: 0.5rem;
  border-radius: 999px;
}

/* Values + bios (about/team) */
.values-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  gap: 2.2rem;
}

.values-grid > div { border-top: 2px solid var(--red); padding-top: 1.2rem; }
.values-grid h3 { font-size: 1.125rem; }
.values-grid p { font-size: 0.9375rem; color: var(--muted); margin-bottom: 0; }

.bio-row {
  display: grid;
  grid-template-columns: 108px 1fr;
  gap: 1.6rem;
  padding-block: 1.6rem;
  border-bottom: 1px solid var(--line);
  align-items: start;
}

.bio-row img {
  width: 108px;
  aspect-ratio: 1;
  object-fit: cover;
  object-position: center 20%;
  border-radius: var(--radius);
}

.bio-row h3 { font-size: 1.125rem; margin-bottom: 0.1rem; }
.bio-cred { font-size: 0.8125rem; font-weight: 600; color: var(--red); margin-left: 0.4rem; letter-spacing: 0.04em; }
.bio-role { font-size: 0.875rem; color: var(--muted); margin-bottom: 0.55rem; }
.bio-row p { font-size: 0.9375rem; color: var(--ink-2); margin-bottom: 0; }

@media (max-width: 560px) {
  .bio-row { grid-template-columns: 1fr; }
  .bio-row img { width: 96px; }
}

/* --------------------------------------------------------------------------
   Locations
   -------------------------------------------------------------------------- */

.locations-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: 1.75rem;
}

.location-card {
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 2rem;
}

.location-card .location-card__flag {
  font-size: 0.75rem;
  font-weight: 600;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--red);
  margin-bottom: 0.8rem;
}

.location-card h3 { font-size: 1.35rem; font-weight: 500; }

.location-card p { font-size: 0.9375rem; color: var(--muted); margin-bottom: 0.4rem; }

.section--dark .location-card {
  background: rgba(255, 255, 255, 0.04);
  border-color: var(--dark-line);
}

.section--dark .location-card h3 { color: #fff; }
.section--dark .location-card p { color: var(--dark-text-2); }

/* --------------------------------------------------------------------------
   Pain-point grid (dark sections)
   -------------------------------------------------------------------------- */

.pain-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  gap: 1.75rem;
}

.pain-grid > div {
  background: rgba(255, 255, 255, 0.04);
  border: 1px solid var(--dark-line);
  border-radius: var(--radius);
  padding: 1.5rem 1.6rem;
}

.pain-grid h3 {
  font-size: 1.0313rem;
  color: #fff;
  margin-bottom: 0.4rem;
  display: flex;
  align-items: baseline;
  gap: 0.6rem;
}

.pain-grid h3::before {
  content: "\2192";
  color: #ff5a68;
  font-weight: 400;
  flex-shrink: 0;
}

.pain-grid p { font-size: 0.9063rem; color: var(--dark-text-2); margin-bottom: 0; }

/* Location chips */
.chip-list {
  display: flex;
  flex-wrap: wrap;
  gap: 0.6rem;
  margin-top: 1rem;
}

.chip {
  display: inline-block;
  padding: 0.4rem 0.95rem;
  font-size: 0.875rem;
  color: var(--ink-2);
  background: var(--bg);
  border: 1px solid var(--line);
  border-radius: 999px;
  white-space: nowrap;
}

.section--white .chip { background: var(--bg); }
.section .chip { background: var(--surface); }

a.chip { color: var(--ink-2); }
a.chip:hover { color: var(--red); border-color: var(--red); }

/* Word-based stats variant (no digits) */
.stats-band--words strong { font-size: clamp(1.25rem, 2.2vw, 1.6rem); font-weight: 500; }

/* Where-we-serve on service pages */
.serve-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
  gap: 1.75rem;
}

.serve-grid > div { border-top: 2px solid var(--red); padding-top: 1.1rem; }

.serve-grid h3 { font-size: 1.0938rem; margin-bottom: 0.35rem; }
.serve-grid h3 a { color: var(--ink); }
.serve-grid h3 a:hover { color: var(--red); }
.serve-grid p { font-size: 0.9063rem; color: var(--muted); margin-bottom: 0.7rem; }
.serve-grid .text-link { font-size: 0.875rem; }

/* Coverage strip (states/emirates-style large type list) */
.emirates-strip {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 1rem 1.4rem;
}

.emirates-strip .emirate {
  font-size: clamp(1.45rem, 3.2vw, 2.35rem);
  font-weight: 300;
  color: var(--ink);
  letter-spacing: 0.02em;
  white-space: nowrap;
  line-height: 1.2;
}

.emirates-strip .emirate--lead { font-weight: 500; }

.emirates-strip svg { flex-shrink: 0; }

.emirates-note {
  margin-top: 2rem;
  font-size: 0.9375rem;
  color: var(--muted);
  max-width: 72ch;
  margin-bottom: 0;
}

/* Fact row (light stat anchors) */
.fact-row {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
  gap: 2rem;
}

.fact-row > div { border-top: 2px solid var(--red); padding-top: 1rem; }

.fact-row strong {
  display: block;
  font-size: clamp(1.7rem, 3vw, 2.3rem);
  font-weight: 300;
  color: var(--ink);
  line-height: 1.15;
  margin-bottom: 0.3rem;
}

.fact-row span { font-size: 0.9063rem; color: var(--muted); }

/* Comparison / plan table */
.compare-table { overflow-x: auto; }

.compare-table table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.9375rem;
  background: var(--surface);
}

.compare-table th,
.compare-table td {
  text-align: left;
  padding: 0.85rem 1rem;
  border: 1px solid var(--line);
  vertical-align: top;
}

.compare-table thead th {
  background: var(--ink);
  color: #fff;
  font-weight: 500;
  letter-spacing: 0.03em;
}

.compare-table tbody th {
  background: var(--bg);
  font-weight: 600;
  color: var(--ink-2);
  white-space: nowrap;
}

.compare-table .yes { color: var(--red); font-weight: 600; }

/* --------------------------------------------------------------------------
   Credential badge strip
   -------------------------------------------------------------------------- */

.badge-strip {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(150px, 1fr));
  gap: 1.25rem;
  align-items: center;
}

.badge-strip > div {
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
  padding: 1.1rem 0.8rem;
  display: flex;
  justify-content: center;
}

.badge-strip img { height: 52px; width: auto; max-width: 100%; }

/* --------------------------------------------------------------------------
   CTA band (red drench)
   -------------------------------------------------------------------------- */

.cta-band {
  background: var(--red);
  color: #fff;
  position: relative;
  overflow: hidden;
}

.cta-band::before {
  content: "";
  position: absolute;
  top: -40%;
  right: -6%;
  width: 46%;
  height: 190%;
  background: rgba(255, 255, 255, 0.05);
  transform: skewX(-18deg);
  pointer-events: none;
}

.cta-band .container {
  padding-block: clamp(3.5rem, 7vw, 5.5rem);
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
  position: relative;
}

.cta-band h2 { color: #fff; margin-bottom: 0.4rem; }

.cta-band p { color: rgba(255, 255, 255, 0.85); margin: 0; }

/* --------------------------------------------------------------------------
   Prose (articles, service body)
   -------------------------------------------------------------------------- */

.prose { max-width: 72ch; }

.prose h2 { margin-top: 2.4em; font-size: clamp(1.45rem, 2.4vw, 1.85rem); }
.prose h3 { margin-top: 1.8em; }

.prose ul li, .prose ol li { color: var(--ink-2); }

.prose blockquote {
  margin: 2rem 0;
  padding: 1.4rem 1.8rem;
  background: var(--surface);
  border: 1px solid var(--line);
  font-size: 1.0625rem;
  color: var(--ink-2);
}

.prose table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.9375rem;
  margin: 1.5rem 0;
}

.prose th, .prose td {
  text-align: left;
  padding: 0.7rem 0.9rem;
  border: 1px solid var(--line);
}

.prose th { background: var(--surface); font-weight: 600; }

.prose .table-scroll { overflow-x: auto; }

/* Article meta */
.article-meta {
  display: flex;
  flex-wrap: wrap;
  gap: 1.2rem;
  font-size: 0.8438rem;
  color: var(--muted);
  margin-bottom: 2rem;
  padding-bottom: 1.4rem;
  border-bottom: 1px solid var(--line);
}

/* --------------------------------------------------------------------------
   Process steps (real sequences only)
   -------------------------------------------------------------------------- */

.process-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(230px, 1fr));
  gap: 2.2rem;
}

.process-step { display: flex; gap: 1.1rem; align-items: flex-start; }

.process-step__num {
  font-size: 2.1rem;
  font-weight: 300;
  color: var(--red);
  line-height: 1;
  border-top: 2px solid var(--red);
  padding-top: 0.5rem;
}

.process-step h3 { font-size: 1.0938rem; margin-bottom: 0.35rem; }
.process-step p { font-size: 0.9063rem; color: var(--muted); margin-bottom: 0; }

/* --------------------------------------------------------------------------
   FAQ
   -------------------------------------------------------------------------- */

.faq { border-top: 1px solid var(--line); }

.faq details { border-bottom: 1px solid var(--line); }

.faq summary {
  cursor: pointer;
  list-style: none;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 1.5rem;
  padding: 1.25rem 0.25rem;
  font-weight: 500;
  font-size: 1.0313rem;
}

.faq summary::-webkit-details-marker { display: none; }

.faq summary::after {
  content: "+";
  font-size: 1.5rem;
  font-weight: 300;
  color: var(--red);
  transition: transform 0.3s var(--ease-out);
  flex-shrink: 0;
}

.faq details[open] summary::after { transform: rotate(45deg); }

.faq .faq__answer { padding: 0 0.25rem 1.4rem; color: var(--ink-2); font-size: 0.9688rem; }
.faq .faq__answer p { margin-bottom: 0.6em; }

/* --------------------------------------------------------------------------
   Contact
   -------------------------------------------------------------------------- */

.contact-grid {
  display: grid;
  grid-template-columns: 1.1fr 1fr;
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: start;
}

@media (max-width: 860px) {
  .contact-grid { grid-template-columns: 1fr; }
}

.contact-list { list-style: none; margin: 0; padding: 0; }

.contact-list li {
  display: flex;
  gap: 1rem;
  align-items: baseline;
  padding: 1rem 0;
  border-bottom: 1px solid var(--line);
  margin: 0;
}

.contact-list .contact-list__label {
  font-size: 0.7813rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.12em;
  color: var(--muted);
  min-width: 92px;
}

.contact-list a { font-weight: 500; color: var(--ink); }
.contact-list a:hover { color: var(--red); }

.contact-form {
  background: var(--surface);
  border: 1px solid var(--line);
  padding: clamp(1.6rem, 3vw, 2.4rem);
}

.form-field { margin-bottom: 1.2rem; }

.form-field label {
  display: block;
  font-size: 0.8438rem;
  font-weight: 600;
  margin-bottom: 0.4rem;
  color: var(--ink-2);
}

.form-field input,
.form-field select,
.form-field textarea {
  width: 100%;
  padding: 0.8rem 1rem;
  font-family: inherit;
  font-size: 0.9688rem;
  color: var(--ink);
  background: var(--bg);
  border: 1px solid var(--line);
  border-radius: var(--radius);
}

.form-field input:focus,
.form-field select:focus,
.form-field textarea:focus {
  outline: 2px solid var(--red);
  outline-offset: 0;
  border-color: var(--red);
}

.form-field ::placeholder { color: #767676; opacity: 1; }

/* --------------------------------------------------------------------------
   Footer
   -------------------------------------------------------------------------- */

.site-footer {
  background: var(--ink);
  color: var(--dark-text-2);
  font-size: 0.9063rem;
}

.site-footer__top {
  width: var(--container);
  margin-inline: auto;
  padding-block: clamp(3rem, 6vw, 4.5rem) 2.5rem;
  display: grid;
  grid-template-columns: 1.4fr 1fr 1fr 1.2fr;
  gap: 2.5rem;
}

@media (max-width: 900px) {
  .site-footer__top { grid-template-columns: repeat(2, 1fr); }
}

@media (max-width: 560px) {
  .site-footer__top { grid-template-columns: 1fr; }
}

.footer-lockup {
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
  font-size: 1.35rem;
  font-weight: 300;
  letter-spacing: 0.28em;
  color: #fff;
  text-transform: uppercase;
}

.footer-tagline {
  font-size: 0.6875rem;
  letter-spacing: 0.3em;
  text-transform: uppercase;
  color: var(--dark-text-2);
  margin-top: 0.5rem;
  margin-bottom: 1.4rem;
}

.site-footer h4 {
  color: #fff;
  font-size: 0.8438rem;
  font-weight: 600;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  margin-bottom: 1.1rem;
}

.site-footer ul { list-style: none; margin: 0; padding: 0; }
.site-footer ul li { margin-bottom: 0.55rem; }
.site-footer a { color: var(--dark-text-2); }
.site-footer a:hover { color: #fff; }

.site-footer address { font-style: normal; line-height: 1.8; }
.site-footer address strong { color: #fff; font-weight: 500; display: block; }
.site-footer address span { display: block; margin-bottom: 0.75rem; }

.site-footer__bottom { border-top: 1px solid var(--dark-line); }

.site-footer__bottom .container {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  gap: 0.8rem;
  padding-block: 1.4rem;
  font-size: 0.8125rem;
  color: rgba(255, 255, 255, 0.55);
}

/* --------------------------------------------------------------------------
   Reveal motion (progressive enhancement; base state fully visible)
   -------------------------------------------------------------------------- */

html.js .reveal {
  opacity: 0;
  transform: translateY(22px);
  transition: opacity 0.7s var(--ease-out), transform 0.7s var(--ease-out);
}

html.js .reveal.in { opacity: 1; transform: none; }

html.js .reveal-stagger > * {
  opacity: 0;
  transform: translateY(18px);
  transition: opacity 0.6s var(--ease-out), transform 0.6s var(--ease-out);
}

html.js .reveal-stagger.in > * { opacity: 1; transform: none; }

html.js .reveal-stagger.in > *:nth-child(2) { transition-delay: 0.08s; }
html.js .reveal-stagger.in > *:nth-child(3) { transition-delay: 0.16s; }
html.js .reveal-stagger.in > *:nth-child(4) { transition-delay: 0.24s; }
html.js .reveal-stagger.in > *:nth-child(5) { transition-delay: 0.32s; }
html.js .reveal-stagger.in > *:nth-child(6) { transition-delay: 0.4s; }

/* Hero load choreography */
html.js .hero__content > * {
  opacity: 0;
  transform: translateY(26px);
  animation: heroRise 0.9s var(--ease-out) forwards;
}

html.js .hero__content > *:nth-child(1) { animation-delay: 0.05s; }
html.js .hero__content > *:nth-child(2) { animation-delay: 0.18s; }
html.js .hero__content > *:nth-child(3) { animation-delay: 0.31s; }
html.js .hero__content > *:nth-child(4) { animation-delay: 0.44s; }

@keyframes heroRise {
  to { opacity: 1; transform: none; }
}

@media (prefers-reduced-motion: reduce) {
  html.js .reveal,
  html.js .reveal-stagger > *,
  html.js .hero__content > * {
    opacity: 1 !important;
    transform: none !important;
    transition: none !important;
    animation: none !important;
  }

  .btn .btn-arrow,
  .text-link .btn-arrow,
  .feature-row__media img,
  .team-card__photo img,
  .post-card { transition: none !important; }
}

/* --------------------------------------------------------------------------
   Utilities
   -------------------------------------------------------------------------- */

.section-head { margin-bottom: clamp(2rem, 4vw, 3rem); }

.section-head--split {
  display: flex;
  flex-wrap: wrap;
  align-items: flex-end;
  justify-content: space-between;
  gap: 1.2rem;
}

.section-head--split h2 { margin-bottom: 0; }

.lede { font-size: 1.125rem; color: var(--ink-2); }

.section--dark .lede { color: var(--dark-text-2); }

.mt-0 { margin-top: 0; }
.mb-0 { margin-bottom: 0; }

.two-col {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: clamp(2rem, 5vw, 4.5rem);
  align-items: center;
}

@media (max-width: 820px) {
  .two-col { grid-template-columns: 1fr; }
}

.checklist { list-style: none; padding: 0; margin: 1.2rem 0; }

.checklist li {
  position: relative;
  padding-left: 1.7rem;
  margin-bottom: 0.6rem;
  color: var(--ink-2);
}

.checklist li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0.6em;
  width: 14px;
  height: 2px;
  background: var(--red);
}

.checklist li::after {
  content: "";
  position: absolute;
  left: 10px;
  top: calc(0.6em - 3px);
  border: 4px solid transparent;
  border-left-color: var(--red);
}

.note-box {
  background: var(--surface);
  border: 1px solid var(--line);
  padding: 1.3rem 1.6rem;
  font-size: 0.9375rem;
  color: var(--ink-2);
  margin: 1.6rem 0;
}

.skip-link {
  position: absolute;
  left: -9999px;
  top: 0;
  background: var(--red);
  color: #fff;
  padding: 0.7rem 1.2rem;
  z-index: 100;
}

.skip-link:focus { left: 0; color: #fff; }

/* --------------------------------------------------------------------------
   Locations hub (50-state index, new for Tax Accountant USA)
   -------------------------------------------------------------------------- */

.region-group + .region-group { margin-top: clamp(2.5rem, 5vw, 3.5rem); }

.region-group__title {
  font-size: 0.8125rem;
  font-weight: 600;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--red);
  margin-bottom: 1rem;
}

.state-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(190px, 1fr));
  gap: 0.9rem;
}

.state-card {
  display: block;
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 1rem 1.2rem;
  color: var(--ink);
  transition: border-color 0.25s var(--ease-out), transform 0.25s var(--ease-out);
}

.state-card:hover { border-color: var(--red); color: var(--red); transform: translateX(2px); }

.state-card__name { display: block; font-weight: 500; font-size: 1rem; }
.state-card__meta { display: block; font-size: 0.8125rem; color: var(--muted); margin-top: 0.2rem; }
.state-card:hover .state-card__meta { color: var(--red-dark); }