/* Facts & Figures — website design system.
   Core palette (business plan s.14): Carbon #252525, Gold #D4AF37, White #FFFFFF.
   Derived tokens below are proposals. Gold is never text on a light ground. */
:root{
  --carbon:#252525;--gold:#D4AF37;--white:#fff;
  --ink:#141414;--graphite:#3A3A3A;--stone:#6B6B6B;--paper:#F6F4EF;--rule:#E4DFD3;--gold-deep:#8A6A12;--on-dark:#D6D1C4;
  --serif:'Libre Baskerville',Georgia,serif;--sans:'IBM Plex Sans',system-ui,-apple-system,'Segoe UI',sans-serif;
  --wrap:1180px;--gut:clamp(16px,4vw,40px);--r:2px;
}
*,*:before,*:after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;font-family:var(--sans);font-size:17px;line-height:1.65;color:var(--carbon);background:#fff;font-feature-settings:"tnum" 1,"lnum" 1}
img,svg{max-width:100%;display:block}
a{color:var(--carbon);text-decoration-color:var(--gold);text-underline-offset:3px}
a:hover{text-decoration-thickness:2px}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px}
.skip{position:absolute;left:-999px;top:8px;background:var(--carbon);color:#fff;padding:8px 14px;z-index:99}
.skip:focus{left:8px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 var(--gut)}
h1,h2,h3{font-family:var(--serif);font-weight:400;line-height:1.15;letter-spacing:-.01em;margin:0 0 .5em}
h1{font-size:clamp(2.3rem,5.4vw,4.1rem)}
h2{font-size:clamp(1.75rem,3.4vw,2.6rem)}
h3{font-size:1.28rem;line-height:1.3}
h1 em,h2 em{font-style:italic;color:var(--gold-deep)}
.dark h1 em,.dark h2 em{color:var(--gold)}
p{margin:0 0 1em}
.lede{font-family:var(--serif);font-size:clamp(1.08rem,1.6vw,1.28rem);line-height:1.6}
.eyebrow{display:flex;align-items:center;gap:12px;font-size:.74rem;letter-spacing:.24em;text-transform:uppercase;font-weight:600;color:var(--gold-deep);margin-bottom:18px}
.eyebrow:before{content:"";width:34px;height:2px;background:var(--gold)}
.dark .eyebrow{color:var(--gold)}
.muted{color:var(--stone)}
.small{font-size:.9rem}

/* buttons */
.btn{display:inline-flex;align-items:center;gap:10px;padding:14px 24px;font:600 .95rem/1 var(--sans);letter-spacing:.02em;text-decoration:none;border:1px solid var(--carbon);background:var(--carbon);color:#fff;border-radius:var(--r);transition:transform .15s,background .15s}
.btn:hover{transform:translateY(-1px);background:#000}
.btn.gold{background:var(--gold);border-color:var(--gold);color:var(--ink)}
.btn.gold:hover{background:#e2c157}
.btn.ghost{background:transparent;color:var(--carbon)}
.dark .btn.ghost{color:#fff;border-color:rgba(255,255,255,.45)}
.btn svg{width:16px;height:16px}
.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}

/* header */
.site-head{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.96);backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid var(--rule)}
.site-head .wrap{display:flex;align-items:center;justify-content:space-between;height:76px;gap:20px}
.brand img{height:44px;width:auto}
.nav{display:flex;align-items:center;gap:26px}
.nav a{font-size:.92rem;font-weight:500;text-decoration:none;color:var(--carbon);padding:6px 0;border-bottom:2px solid transparent}
.nav a:hover,.nav a[aria-current=page]{border-bottom-color:var(--gold)}
.nav .btn{padding:11px 18px;color:#fff;border-bottom:1px solid var(--carbon)}
.nav-toggle{display:none;background:none;border:1px solid var(--rule);width:44px;height:44px;border-radius:var(--r);cursor:pointer}
.nav-toggle span{display:block;width:20px;height:2px;background:var(--carbon);margin:4px auto;transition:transform .2s,opacity .2s}
@media (max-width:960px){
  .nav-toggle{display:block}
  .nav{position:fixed;left:0;right:0;top:76px;bottom:0;background:#fff;flex-direction:column;align-items:stretch;gap:0;padding:12px var(--gut) 32px;
    visibility:hidden;opacity:0;transform:translateY(-8px);transition:opacity .2s,transform .2s,visibility 0s .2s;overflow:auto}
  .nav a{font-size:1.15rem;padding:16px 0;border-bottom:1px solid var(--rule)}
  .nav .btn{margin-top:20px;justify-content:center}
  body.nav-open .nav{visibility:visible;opacity:1;transform:none;transition:opacity .2s,transform .2s}
  body.nav-open .nav-toggle span:nth-child(1){transform:translateY(6px) rotate(45deg)}
  body.nav-open .nav-toggle span:nth-child(2){opacity:0}
  body.nav-open .nav-toggle span:nth-child(3){transform:translateY(-6px) rotate(-45deg)}
}

/* sections */
section{padding:clamp(64px,9vw,120px) 0}
.dark{background:var(--ink);color:#fff;position:relative;overflow:hidden}
.dark p{color:var(--on-dark)}
.paper{background:var(--paper)}
.motif{position:absolute;inset:0;pointer-events:none;overflow:hidden}
.motif i{position:absolute;border:1px solid rgba(212,175,55,.16);transform:rotate(45deg)}
.glow{position:absolute;inset:0;background:radial-gradient(60% 70% at 85% 10%,rgba(212,175,55,.14),transparent 60%),radial-gradient(50% 60% at 0% 100%,rgba(255,255,255,.05),transparent 60%);pointer-events:none}
.sec-head{max-width:720px;margin-bottom:48px}
.grid{display:grid;gap:28px}
.g2{grid-template-columns:repeat(2,1fr)}.g3{grid-template-columns:repeat(3,1fr)}.g4{grid-template-columns:repeat(4,1fr)}.g5{grid-template-columns:repeat(5,1fr)}
@media (max-width:960px){.g3,.g4,.g5{grid-template-columns:repeat(2,1fr)}}
@media (max-width:640px){.g2,.g3,.g4,.g5{grid-template-columns:1fr}}

/* hero */
.hero{padding:clamp(72px,10vw,140px) 0 clamp(72px,9vw,120px)}
.hero .wrap{display:grid;grid-template-columns:1.1fr .9fr;gap:56px;align-items:center;position:relative}
@media (max-width:960px){.hero .wrap{grid-template-columns:1fr}}
.hero h1{color:#fff}
.hero .lede{color:var(--on-dark);max-width:560px}
.hero-meta{display:flex;flex-wrap:wrap;gap:10px 26px;margin-top:34px;font-size:.84rem;color:var(--on-dark)}
.hero-meta span{display:flex;align-items:center;gap:8px}
.hero-meta i{width:7px;height:7px;border:1.5px solid var(--gold);transform:rotate(45deg)}

/* close-status board (illustrative) */
.board{background:linear-gradient(180deg,#1f1f1f,#191919);border:1px solid rgba(212,175,55,.28);border-radius:4px;padding:22px;box-shadow:0 30px 80px rgba(0,0,0,.45)}
.board-head{display:flex;justify-content:space-between;align-items:baseline;border-bottom:1px solid rgba(255,255,255,.08);padding-bottom:14px;margin-bottom:8px}
.board-head b{font-family:var(--serif);font-weight:400;font-size:1.15rem;color:#fff}
.board-head span{font-size:.72rem;letter-spacing:.18em;text-transform:uppercase;color:var(--gold)}
.row{display:grid;grid-template-columns:1fr auto;gap:12px;align-items:center;padding:12px 0;border-bottom:1px solid rgba(255,255,255,.06);font-size:.92rem;color:#E9E5DA}
.row:last-of-type{border-bottom:0}
.pill{font-size:.7rem;letter-spacing:.1em;text-transform:uppercase;font-weight:600;padding:5px 10px;border-radius:20px;border:1px solid;white-space:nowrap}
.pill.done{color:var(--ink);background:var(--gold);border-color:var(--gold)}
.pill.appr{color:var(--gold);border-color:rgba(212,175,55,.6)}
.pill.rec{color:#fff;border-color:rgba(255,255,255,.4)}
.pill.out{color:#E9B4A0;border-color:rgba(233,180,160,.5)}
.pill.in{color:var(--on-dark);border-color:rgba(214,209,196,.35)}
.board-foot{display:flex;justify-content:space-between;margin-top:14px;font-size:.74rem;color:#9C978B}
.progress{height:4px;background:rgba(255,255,255,.08);margin-top:16px;border-radius:4px;overflow:hidden}
.progress i{display:block;height:100%;width:72%;background:var(--gold)}

/* strip */
.strip{padding:26px 0;border-bottom:1px solid var(--rule)}
.strip .wrap{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px 32px}
.strip small{font-size:.72rem;letter-spacing:.22em;text-transform:uppercase;color:var(--stone);font-weight:600}
.strip ul{display:flex;flex-wrap:wrap;gap:12px 36px;list-style:none;margin:0;padding:0}
.strip li{font-family:var(--serif);font-size:1.15rem;color:var(--graphite)}

/* cards */
.card{background:#fff;border:1px solid var(--rule);padding:32px;border-radius:var(--r);position:relative;transition:border-color .2s,transform .2s;display:flex;flex-direction:column}
a.card{text-decoration:none;color:inherit}
a.card:hover{border-color:var(--gold);transform:translateY(-2px)}
.card .no{font-family:var(--serif);font-size:.95rem;color:var(--gold-deep);margin-bottom:22px}
.card h3{margin-bottom:10px}
.card p{color:var(--stone);font-size:.96rem}
.card .more{margin-top:auto;padding-top:14px;font-weight:600;font-size:.88rem;display:flex;align-items:center;gap:8px}
.card .more:after{content:"";width:18px;height:1px;background:var(--gold);transition:width .2s}
a.card:hover .more:after{width:30px}

ul.tick{list-style:none;padding:0;margin:0 0 1em}
ul.tick li{position:relative;padding-left:28px;margin-bottom:10px}
ul.tick li:before{content:"";position:absolute;left:4px;top:.58em;width:9px;height:9px;border:2px solid var(--gold);transform:rotate(45deg)}

/* steps */
.steps{counter-reset:s;display:grid;grid-template-columns:repeat(5,1fr);gap:0;border-top:1px solid var(--rule)}
.step{padding:28px 24px 8px 0;position:relative}
.step:before{counter-increment:s;content:"0" counter(s);font-family:var(--serif);font-size:2.4rem;line-height:1;color:var(--gold);display:block;margin-bottom:18px}
.step:after{content:"";position:absolute;top:-4px;left:0;width:7px;height:7px;background:var(--gold);transform:rotate(45deg)}
.step h3{font-size:1.08rem}
.step p{font-size:.92rem;color:var(--stone)}
@media (max-width:960px){.steps{grid-template-columns:1fr 1fr}}
@media (max-width:640px){.steps{grid-template-columns:1fr}}

/* pricing */
.tier{border:1px solid var(--rule);padding:32px 28px;background:#fff;display:flex;flex-direction:column;border-radius:var(--r)}
.tier.feature{background:var(--carbon);color:#fff;border-color:var(--carbon);position:relative}
.tier.feature:before{content:"Full finance office";position:absolute;top:-12px;left:28px;background:var(--gold);color:var(--ink);font-size:.68rem;letter-spacing:.16em;text-transform:uppercase;font-weight:700;padding:5px 10px}
.tier .name{font-size:.76rem;letter-spacing:.22em;text-transform:uppercase;font-weight:600;color:var(--gold-deep)}
.tier.feature .name{color:var(--gold)}
.tier .price{font-family:var(--serif);font-size:2.5rem;line-height:1;margin:18px 0 6px}
.tier .per{font-size:.82rem;color:var(--stone)}
.tier.feature .per,.tier.feature p,.tier.feature li{color:var(--on-dark)}
.tier p{font-size:.94rem;margin:16px 0 18px;color:var(--stone)}
.tier ul{font-size:.92rem}
.tier .btn{margin-top:auto;justify-content:center}
.tier.feature .btn{background:var(--gold);border-color:var(--gold);color:var(--ink)}
.tier .ex{font-size:.8rem;color:var(--stone);border-top:1px solid var(--rule);padding-top:12px;margin:6px 0 20px}
.tier.feature .ex{border-color:rgba(255,255,255,.14);color:#A9A498}

table.t{width:100%;border-collapse:collapse;font-size:.95rem}
table.t th{background:var(--carbon);color:#fff;text-align:left;font-weight:500;font-size:.76rem;letter-spacing:.1em;text-transform:uppercase;padding:14px 16px}
table.t th:first-child{box-shadow:inset 4px 0 0 var(--gold)}
table.t td{padding:14px 16px;border-bottom:1px solid var(--rule);vertical-align:top}
table.t td:nth-child(2){white-space:nowrap;font-weight:600}
@media (max-width:760px){
  table.t thead{display:none}
  table.t,table.t tbody,table.t tr,table.t td{display:block;width:100%}
  table.t tr{border:1px solid var(--rule);margin-bottom:12px;padding:6px 0}
  table.t td{border:0;padding:6px 16px}
  table.t td:nth-child(2){white-space:normal}
}

/* standards */
.std{border-top:2px solid var(--gold);padding-top:18px}
.std b{display:block;font-family:var(--serif);font-weight:400;font-size:1.9rem;line-height:1.1;color:#fff}
.std span{font-size:.92rem;color:var(--on-dark)}
.paper .std b,.std.light b{color:var(--carbon)}
.paper .std span,.std.light span{color:var(--stone)}

/* split + aside */
.split{display:grid;grid-template-columns:1.1fr .9fr;gap:64px;align-items:start}
@media (max-width:960px){.split{grid-template-columns:1fr;gap:36px}}
.aside{background:var(--paper);padding:34px;border-left:3px solid var(--gold)}
.aside h3{font-size:1.1rem}
.boundary{border:1px solid var(--rule);padding:30px;background:#fff}
.boundary h3{display:flex;align-items:center;gap:10px}
.boundary h3:before{content:"";width:12px;height:12px;border:2px solid var(--stone);transform:rotate(45deg)}

/* page head */
.page-head{padding:clamp(64px,8vw,104px) 0 clamp(48px,6vw,72px)}
.page-head .lede{max-width:720px;color:var(--on-dark)}
.crumbs{font-size:.8rem;color:#A9A498;margin-bottom:22px}
.crumbs a{color:#A9A498}

/* faq */
details{border-bottom:1px solid var(--rule);padding:20px 0}
summary{cursor:pointer;font-family:var(--serif);font-size:1.12rem;list-style:none;display:flex;justify-content:space-between;gap:20px}
summary::-webkit-details-marker{display:none}
summary:after{content:"+";font-family:var(--sans);color:var(--gold-deep);font-size:1.4rem;line-height:1}
details[open] summary:after{content:"\2013"}
details p{margin:12px 0 0;color:var(--stone)}

/* cta band */
.cta{background:var(--carbon);color:#fff;position:relative;overflow:hidden}
.cta .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:28px;position:relative}
.cta h2{color:#fff;margin:0;max-width:640px}
.cta p{color:var(--on-dark);margin:10px 0 0}

/* form */
form{display:grid;gap:18px}
.f2{display:grid;grid-template-columns:1fr 1fr;gap:18px}
@media (max-width:640px){.f2{grid-template-columns:1fr}}
label{display:block;font-size:.84rem;font-weight:600;margin-bottom:6px}
input,select,textarea{width:100%;font:inherit;font-size:1rem;padding:13px 14px;border:1px solid #CFC9BC;border-radius:var(--r);background:#fff;color:var(--carbon)}
input:focus,select:focus,textarea:focus{outline:2px solid var(--gold);outline-offset:0;border-color:var(--gold)}
.check{display:flex;gap:12px;align-items:flex-start;font-size:.88rem;font-weight:400}
.check input{width:20px;height:20px;margin-top:2px;flex:none}
.form-note{font-size:.84rem;color:var(--stone)}
.contact-list{list-style:none;padding:0;margin:0}
.contact-list li{display:flex;gap:16px;padding:18px 0;border-bottom:1px solid var(--rule)}
.contact-list .ic{width:42px;height:42px;border-radius:50%;background:var(--carbon);display:grid;place-items:center;flex:none}
.contact-list .ic svg{width:18px;height:18px}
.contact-list small{display:block;font-size:.72rem;letter-spacing:.18em;text-transform:uppercase;color:var(--stone);font-weight:600}
.contact-list a,.contact-list span{font-size:1.05rem;word-break:break-word}

/* footer */
.site-foot{background:var(--ink);color:var(--on-dark);padding:72px 0 32px;font-size:.92rem}
.site-foot .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:40px}
@media (max-width:960px){.site-foot .cols{grid-template-columns:1fr 1fr}}
@media (max-width:640px){.site-foot .cols{grid-template-columns:1fr}}
.site-foot img{height:96px;width:auto;margin-bottom:18px}
.site-foot h4{font-size:.72rem;letter-spacing:.22em;text-transform:uppercase;color:var(--gold);margin:0 0 16px;font-weight:600}
.site-foot ul{list-style:none;padding:0;margin:0}
.site-foot li{margin-bottom:9px}
.site-foot a{color:var(--on-dark);text-decoration:none}
.site-foot a:hover{color:#fff}
.legal{border-top:1px solid rgba(255,255,255,.1);margin-top:48px;padding-top:24px;display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px;font-size:.8rem;color:#8F8A7E}
.legal a{color:#8F8A7E}

/* reveal */
.js .reveal{opacity:0;transform:translateY(14px);transition:opacity .6s ease,transform .6s ease}
.js .reveal.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.js .reveal{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}

.extras-dark h3{color:#fff}.extras-dark li{color:var(--on-dark)}