:root{--ink:#17372d;--ink-2:#244a3e;--paper:#f4f6f1;--surface:#ffffff;--surface-2:#e9efe8;--line:#c8d4ca;--muted:#60756d;--gold:#f4c95d;--leaf:#68a77c;--brick:#b95f45;--blue:#386f8f;--shadow:0 24px 60px rgba(23,55,45,0.12)}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:linear-gradient(90deg,rgba(23,55,45,.04) 1px,transparent 1px),linear-gradient(0deg,rgba(23,55,45,.035) 1px,transparent 1px),var(--paper);background-size:42px 42px;color:var(--ink);font-family:Aptos,Segoe UI,Verdana,sans-serif;line-height:1.6;overflow-x:hidden}a{color:inherit;text-decoration:none}img,svg{max-width:100%}button,input,textarea{font:inherit}.shell{width:min(1120px,calc(100% - 40px));margin:0 auto}.siteHeader{position:-webkit-sticky;position:sticky;top:0;z-index:20;border-bottom:1px solid rgba(200,212,202,.78);background:rgba(244,246,241,.92);-webkit-backdrop-filter:blur(16px);backdrop-filter:blur(16px)}.headerInner{display:grid;grid-template-columns:auto 1fr auto;align-items:center;grid-gap:28px;gap:28px;min-height:74px}.logo{display:inline-flex;align-items:center;gap:10px;font-family:Georgia,Times New Roman,serif;font-size:1.22rem;font-weight:700}.logo,.logoMark{color:var(--ink)}.logoMark{width:38px;height:38px;border-radius:8px;background:var(--ink)}.navLinks{display:flex;justify-content:center;gap:6px;min-width:0}.cardActions a,.downloadPanel a,.headerAction,.heroActions a,.navLinks a,.relatedDownload a{border:1px solid transparent;border-radius:8px;transition:transform .16s ease,border-color .16s ease,background .16s ease}.navLinks a{padding:8px 12px;color:var(--ink-2);font-size:.96rem}.navLinks a:hover{border-color:var(--line);background:rgba(255,255,255,.62)}.headerAction{padding:10px 14px;background:var(--ink);color:var(--surface);font-weight:700;box-shadow:0 10px 20px rgba(23,55,45,.16)}.cardActions a:hover,.downloadPanel a:hover,.headerAction:hover,.heroActions a:hover,.relatedDownload a:hover{transform:translateY(-1px)}.heroBand{min-height:640px;display:flex;align-items:center;padding:52px 0 38px;background:radial-gradient(circle at 82% 14%,rgba(104,167,124,.22),transparent 28%),linear-gradient(135deg,rgba(255,255,255,.54),rgba(233,239,232,.88));border-bottom:1px solid var(--line)}.heroGrid{display:grid;grid-template-columns:minmax(0,1.02fr) minmax(360px,.98fr);grid-gap:56px;gap:56px;align-items:center}.eyebrow{margin:0 0 12px;color:var(--brick);font-size:.78rem;font-weight:800;text-transform:uppercase;letter-spacing:0}h1,h2,h3,p{overflow-wrap:anywhere}h1,h2,h3{font-family:Georgia,Times New Roman,serif;line-height:1.08;letter-spacing:0}.heroCopy h1{max-width:780px;margin:0;font-size:4.25rem}.heroCopy p:not(.eyebrow){max-width:650px;margin:22px 0 0;color:var(--ink-2);font-size:1.12rem}.heroActions{display:flex;flex-wrap:wrap;gap:12px;margin-top:30px}.heroActions a{min-height:48px;display:inline-flex;align-items:center;justify-content:center;padding:13px 18px;font-weight:800;border-color:var(--line);background:var(--surface)}.heroActions a:first-child{background:var(--ink);color:var(--surface);box-shadow:0 16px 32px rgba(23,55,45,.18)}.heroActions a:nth-child(2){background:var(--gold);border-color:rgba(23,55,45,.2)}.workbench{position:relative;min-height:440px;padding:26px;border:1px solid var(--line);border-radius:8px;background:linear-gradient(135deg,rgba(23,55,45,.08),rgba(255,255,255,.72)),repeating-linear-gradient(0deg,transparent 0 31px,rgba(23,55,45,.08) 32px);box-shadow:var(--shadow)}.sheetMock{position:absolute;inset:38px 30px auto;min-height:276px;border:2px solid var(--ink);border-radius:8px;background:var(--surface);box-shadow:14px 14px 0 rgba(23,55,45,.12);overflow:hidden}.sheetTop{display:flex;justify-content:space-between;gap:12px;padding:14px 16px;background:var(--ink);color:var(--surface);font-weight:800}.sheetRows{padding:12px}.sheetRows div{display:grid;grid-template-columns:150px 1fr;align-items:center;grid-gap:14px;gap:14px;min-height:48px;padding:8px 10px;border-bottom:1px solid var(--line);animation:rowSlide .62s ease both;animation-delay:var(--delay)}.sheetRows strong{font-size:.9rem}.sheetRows span{display:block;height:12px;border-radius:8px;background:linear-gradient(90deg,var(--surface-2),rgba(104,167,124,.35))}.noteStack{position:absolute;right:12px;bottom:20px;display:grid;grid-gap:10px;gap:10px;width:min(260px,70%)}.noteStack span{display:block;padding:12px 14px;border:1px solid var(--ink);border-radius:8px;background:var(--gold);font-weight:800;box-shadow:8px 8px 0 rgba(23,55,45,.12)}.noteStack span:nth-child(2){margin-left:24px;background:var(--leaf);color:var(--surface)}.noteStack span:nth-child(3){margin-left:48px;background:var(--surface)}@keyframes rowSlide{0%{opacity:0;transform:translateX(-16px)}to{opacity:1;transform:translateX(0)}}.statsBand{border-bottom:1px solid var(--line);background:var(--ink);color:var(--surface)}.statsGrid{display:grid;grid-template-columns:repeat(3,1fr)}.statsGrid div{min-height:112px;display:grid;align-content:center;grid-gap:4px;gap:4px;border-right:1px solid rgba(255,255,255,.18)}.statsGrid div:last-child{border-right:0}.statsGrid strong{font-family:Georgia,Times New Roman,serif;font-size:2.45rem}.statsGrid span{color:rgba(255,255,255,.78)}.section{padding:82px 0}.sectionHeader,.splitLayout{display:grid;grid-template-columns:minmax(0,1fr) auto;grid-gap:32px;gap:32px;align-items:end;margin-bottom:28px}.narrowPage h1,.pageIntro h1,.sectionHeader h2,.splitLayout h2{margin:0;max-width:780px;font-size:2.55rem}.sectionHeader a,.textLink{color:var(--blue);font-weight:800;text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:4px}.visualStory{display:grid;grid-template-columns:minmax(0,.9fr) minmax(360px,1.1fr);grid-gap:34px;gap:34px;align-items:center}.visualStory h2{margin:0;font-size:2.35rem}.visualStory p:not(.eyebrow){color:var(--muted)}.visualStory img{width:100%;height:auto;border:1px solid var(--line);border-radius:8px;background:var(--surface);box-shadow:var(--shadow)}.cardGrid{display:grid;grid-gap:18px;gap:18px}.cardGrid.three{grid-template-columns:repeat(3,minmax(0,1fr))}.cardGrid.two{grid-template-columns:repeat(2,minmax(0,1fr))}.asideBox,.authorBox,.faqBlock details,.guideCard,.noticeBox,.qualityPanel,.resourceCollections article,.templateCard,.templatePreview,.toolPanel,.topicCard{border:1px solid var(--line);border-radius:8px;background:rgba(255,255,255,.88);box-shadow:0 12px 28px rgba(23,55,45,.07)}.guideCard,.templateCard,.topicCard{min-height:320px;display:flex;flex-direction:column;padding:22px}.guideCard h2,.templateCard h2,.topicCard h2{margin:18px 0 10px;font-size:1.38rem}.articleSection p,.asideBox p,.guideCard p,.narrowPage p,.pageIntro p,.splitLayout p,.templateCard p,.topicCard p{color:var(--muted)}.articleMeta,.cardTopline,.guideMeta{display:flex;flex-wrap:wrap;gap:8px;color:var(--muted);font-size:.82rem;font-weight:800;text-transform:uppercase;letter-spacing:0}.cardTopline{justify-content:space-between}.fieldPreview{display:flex;flex-wrap:wrap;gap:8px;margin:10px 0 22px}.fieldPreview span{padding:5px 8px;border:1px solid var(--line);border-radius:8px;background:var(--surface-2);color:var(--ink-2);font-size:.78rem;font-weight:800}.cardActions{display:flex;flex-wrap:wrap;gap:10px;margin-top:auto}.cardActions a{padding:9px 12px;border-color:var(--line);background:var(--surface);font-weight:800}.cardActions a:last-child{background:var(--ink);color:var(--surface)}.mutedBand{background:linear-gradient(135deg,var(--surface-2),rgba(255,255,255,.74));border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.splitLayout{align-items:center;margin-bottom:0}.qualityPanel{width:min(100%,340px);min-height:180px;display:grid;align-content:center;grid-gap:8px;gap:8px;padding:24px;background:linear-gradient(135deg,rgba(244,201,93,.2),rgba(104,167,124,.18)),rgba(255,255,255,.86)}.qualityPanel strong{font-family:Georgia,Times New Roman,serif;font-size:1.35rem}.qualityPanel span{color:var(--muted)}.pageMain{padding:62px 0 86px}.pageIntro{margin-bottom:34px}.pageIntro p{max-width:780px;font-size:1.06rem}.guideIndex,.topicGrid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-gap:18px;gap:18px}.homeTopics{grid-template-columns:repeat(4,minmax(0,1fr))}.topicCard{min-height:260px}.topicCard span{color:var(--brick);font-size:.78rem;font-weight:900;text-transform:uppercase}.topicCard strong{margin-top:auto;color:var(--blue);text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:4px}.guideIndex .guideCard{min-height:250px}.compactIndex .guideCard{min-height:230px}.detailLayout{display:grid;grid-template-columns:minmax(0,720px) 320px;grid-gap:44px;gap:44px;align-items:start}.articleMain{min-width:0}.articleMain h1{margin:0;font-size:3rem}.lead{margin:18px 0 0;color:var(--ink-2);font-size:1.14rem}.articleMeta{margin:20px 0 28px}blockquote{margin:28px 0;padding:22px;border-left:6px solid var(--gold);border-radius:8px;background:rgba(255,255,255,.82);color:var(--ink-2);font-family:Georgia,Times New Roman,serif;font-size:1.25rem;line-height:1.45}.articleSection{margin:34px 0}.articleSection h2,.asideBox h2,.legalPage h2,.relatedDownload h2,.toolPanel h2{margin:0 0 12px;font-size:1.55rem}.checkList,.numberList{display:grid;grid-gap:10px;gap:10px;padding:0;list-style:none}.numberList{counter-reset:steps}.numberList li{counter-increment:steps;position:relative;padding:13px 14px 13px 52px;border:1px solid var(--line);border-radius:8px;background:rgba(255,255,255,.8)}.numberList li:before{content:counter(steps);position:absolute;left:14px;top:12px;width:25px;height:25px;display:grid;place-items:center;border-radius:50%;background:var(--gold);color:var(--ink);font-size:.82rem;font-weight:900}.checkList li{position:relative;padding:12px 12px 12px 36px;border:1px solid var(--line);border-radius:8px;background:rgba(255,255,255,.76)}.checkList li:before{content:"";position:absolute;left:13px;top:19px;width:9px;height:9px;border-radius:50%;background:var(--leaf)}.warningList li:before{background:var(--brick)}.compactHeader{margin-bottom:18px}.compactHeader h2{font-size:2rem}.topicDetail .lead+.lead{margin-top:12px}.breadcrumbs{margin-bottom:24px;color:var(--muted);font-size:.9rem}.breadcrumbs ol{display:flex;flex-wrap:wrap;gap:8px;padding:0;margin:0;list-style:none}.breadcrumbs li:not(:last-child):after{content:"/";margin-left:8px;color:var(--line)}.breadcrumbs a{color:var(--blue);font-weight:800}.articleToc{margin:28px 0;padding:20px;border:1px solid var(--line);border-radius:8px;background:rgba(255,255,255,.78)}.articleToc h2{margin:0 0 12px;font-size:1.2rem}.articleToc ol,.asideLinks,.authorBox ul,.resourceCollections ul{display:grid;grid-gap:9px;gap:9px;padding:0;margin:0;list-style:none}.articleToc a,.asideLinks a,.resourceCollections a{color:var(--blue);font-weight:800;text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:4px}.authorBox{display:grid;grid-template-columns:auto 1fr;grid-gap:18px;gap:18px;margin:42px 0;padding:22px}.authorBox h2{margin:0 0 10px;font-size:1.5rem}.authorBox p{color:var(--muted)}.authorBox li{position:relative;padding-left:18px;color:var(--ink-2)}.authorBox li:before{content:"";position:absolute;left:0;top:10px;width:7px;height:7px;border-radius:50%;background:var(--gold)}.avatarMark{width:54px;height:54px;display:grid;place-items:center;border-radius:8px;background:var(--ink);color:var(--gold);font-weight:900}.faqBlock{margin:42px 0}.faqBlock h2{margin:0 0 16px;font-size:1.75rem}.faqList{display:grid;grid-gap:10px;gap:10px}.faqBlock details{padding:16px 18px}.faqBlock summary{cursor:pointer;color:var(--ink);font-weight:900}.faqBlock details p{margin:12px 0 0;color:var(--muted)}.templatePreview{margin:28px 0;overflow:hidden}.previewToolbar{display:flex;justify-content:space-between;gap:12px;padding:14px 16px;background:var(--ink);color:var(--surface);font-weight:900}.previewGrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));grid-gap:1px;gap:1px;padding:1px;background:var(--line)}.previewCell,.previewHeaderCell{min-height:46px;padding:10px;background:var(--surface)}.previewHeaderCell{display:flex;align-items:center;color:var(--ink);font-size:.84rem;font-weight:900}.previewCell span{display:block;width:72%;height:10px;margin-top:6px;border-radius:10px;background:var(--surface-2)}.previewCell{display:flex;align-items:center;color:var(--ink-2);font-size:.9rem}.previewMore{grid-column:1/-1;padding:10px;background:var(--surface-2);color:var(--muted);font-size:.86rem;font-weight:800}.templatePreview figcaption{padding:12px 16px;margin:0;color:var(--muted);font-size:.9rem}.resourceCollections{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));grid-gap:18px;gap:18px}.resourceCollections article{min-height:280px;display:flex;flex-direction:column;padding:22px}.resourceCollections h2{margin:0 0 10px;font-size:1.35rem}.resourceCollections p{color:var(--muted)}.resourceCollections ul{margin-top:auto}.startGrid{display:grid;grid-template-columns:minmax(0,1fr) 320px;grid-gap:44px;gap:44px;align-items:start}.largeSteps li{display:grid;grid-gap:6px;gap:6px}.largeSteps strong{font-family:Georgia,Times New Roman,serif;font-size:1.25rem}.largeSteps span{color:var(--muted)}.topicRail{display:flex;gap:10px;overflow-x:auto;padding-bottom:18px;margin-bottom:18px}.topicRail a{min-width:160px;display:grid;grid-gap:3px;gap:3px;padding:12px 14px;border:1px solid var(--line);border-radius:8px;background:rgba(255,255,255,.8)}.topicRail span{color:var(--muted);font-size:.88rem}.articleAside{position:-webkit-sticky;position:sticky;top:98px;display:grid;grid-gap:18px;gap:18px}.asideBox,.noticeBox{padding:18px}.downloadPanel,.relatedDownload{display:grid;grid-template-columns:1fr auto;grid-gap:18px;gap:18px;align-items:center;margin:34px 0;padding:22px;border:1px solid var(--ink);border-radius:8px;background:var(--surface);box-shadow:10px 10px 0 rgba(23,55,45,.08)}.downloadPanel span,.downloadPanel strong,.relatedDownload span{display:block}.downloadPanel span,.relatedDownload span{color:var(--muted)}.downloadPanel a,.relatedDownload a{padding:11px 14px;background:var(--ink);color:var(--surface);font-weight:900;white-space:nowrap}.narrowPage{max-width:780px}.narrowPage p{font-size:1.05rem}.legalPage h2{margin-top:34px}.noticeBox{display:grid;grid-gap:6px;gap:6px;margin-top:24px;background:var(--surface-2)}.toolsGrid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-gap:18px;gap:18px}.toolPanel{display:grid;grid-gap:14px;gap:14px;padding:22px}.wideTool{grid-column:1/-1}.toolHeader span{color:var(--brick);font-size:.78rem;font-weight:900;text-transform:uppercase}.toolPanel label{display:grid;grid-gap:7px;gap:7px;color:var(--ink-2);font-weight:800}.toolPanel input,.toolPanel textarea{width:100%;border:1px solid var(--line);border-radius:8px;padding:11px 12px;background:var(--surface);color:var(--ink);font-size:16px}.toolPanel textarea{resize:vertical}.toolResult{display:block;padding:18px;border-radius:8px;background:var(--ink);color:var(--surface);font-family:Georgia,Times New Roman,serif;font-size:2rem;font-weight:800}.plannerPreview{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));grid-gap:10px;gap:10px}.plannerPreview div{min-height:116px;display:grid;align-content:start;grid-gap:8px;gap:8px;padding:12px;border:1px solid var(--line);border-radius:8px;background:var(--surface-2)}.plannerPreview strong{font-family:Georgia,Times New Roman,serif}.plannerPreview span{color:var(--muted);font-size:.9rem}.siteFooter{padding:52px 0;border-top:1px solid var(--line);background:var(--ink);color:var(--surface)}.footerGrid{display:grid;grid-template-columns:1.4fr .5fr .7fr;grid-gap:46px;gap:46px}.siteFooter .logo{color:var(--surface)}.finePrint,.siteFooter a,.siteFooter p{color:rgba(255,255,255,.72)}.siteFooter h2{margin:0 0 12px;font-size:1rem;font-family:Aptos,Segoe UI,Verdana,sans-serif}.siteFooter ul{display:grid;grid-gap:8px;gap:8px;padding:0;margin:0;list-style:none}@media (max-width:920px){.headerInner{grid-template-columns:1fr;gap:12px;padding:14px 0}.navLinks{justify-content:start;flex-wrap:wrap}.headerAction{width:max-content}.detailLayout,.heroGrid,.splitLayout,.startGrid,.visualStory{grid-template-columns:1fr}.heroCopy h1{font-size:3.2rem}.workbench{min-height:390px}.cardGrid.three,.cardGrid.two,.footerGrid,.guideIndex,.homeTopics,.toolsGrid,.topicGrid{grid-template-columns:1fr}.articleAside{position:static}.plannerPreview{grid-template-columns:repeat(2,minmax(0,1fr))}.resourceCollections{grid-template-columns:1fr}}@media (max-width:760px){body{background-size:32px 32px}.siteHeader{position:static}.headerInner{gap:10px;min-height:auto;padding:12px 0}.logo{font-size:1.12rem}.logoMark{width:34px;height:34px}.navLinks{width:100%;display:flex;flex-wrap:nowrap;gap:8px;overflow-x:auto;padding:2px 0 8px;scrollbar-width:none;-webkit-overflow-scrolling:touch}.navLinks::-webkit-scrollbar{display:none}.navLinks a{flex:0 0 auto;padding:8px 10px;border-color:var(--line);background:rgba(255,255,255,.66);font-size:.9rem;white-space:nowrap}.headerAction{width:100%;text-align:center}.heroBand{padding:30px 0 26px}.heroGrid{gap:26px}.heroCopy p:not(.eyebrow){margin-top:16px;font-size:1rem}.heroActions{display:grid;grid-template-columns:1fr;grid-gap:10px;gap:10px;margin-top:24px}.heroActions a{width:100%}.section{padding:54px 0}.pageMain{padding:36px 0 62px}.sectionHeader,.splitLayout{gap:14px;margin-bottom:20px}.guideCard,.resourceCollections article,.templateCard,.topicCard{min-height:auto;padding:18px}.detailLayout{gap:28px}.articleMeta{gap:7px;margin:16px 0 22px}.articleMeta span{padding:5px 8px;border:1px solid var(--line);border-radius:8px;background:rgba(255,255,255,.7)}blockquote{margin:22px 0;padding:18px;font-size:1.08rem}.articleSection{margin:28px 0}.authorBox,.faqBlock{margin:32px 0}.qualityPanel{min-height:148px}.topicRail{margin-left:-12px;margin-right:-12px;padding-left:12px;padding-right:12px}}@media (max-width:620px){.shell{width:min(100% - 24px,1120px)}.heroBand{min-height:auto;padding-top:28px}.articleMain h1,.heroCopy h1,.narrowPage h1,.pageIntro h1{font-size:2.28rem}.sectionHeader h2,.splitLayout h2,.visualStory h2{font-size:2rem}.downloadPanel,.relatedDownload,.sectionHeader,.statsGrid{grid-template-columns:1fr}.statsGrid div{min-height:88px;padding:16px 0;border-right:0;border-bottom:1px solid rgba(255,255,255,.18)}.statsGrid strong{font-size:2rem}.workbench{min-height:auto;padding:12px;box-shadow:0 14px 34px rgba(23,55,45,.1)}.sheetMock{position:relative;inset:auto;min-height:auto;box-shadow:7px 7px 0 rgba(23,55,45,.1)}.sheetTop{padding:12px;font-size:.9rem}.sheetRows div{grid-template-columns:1fr;gap:7px;min-height:58px}.noteStack{position:static;width:100%;margin-top:12px}.noteStack span:nth-child(2),.noteStack span:nth-child(3){margin-left:0}.noteStack span{padding:10px 12px}.visualStory{gap:20px}.visualStory img{box-shadow:0 12px 28px rgba(23,55,45,.08)}.cardActions,.fieldPreview{gap:8px}.cardActions a{flex:1 1 150px;text-align:center}.plannerPreview{grid-template-columns:1fr}.downloadPanel a,.relatedDownload a{width:100%;text-align:center;white-space:normal}.authorBox{grid-template-columns:1fr}.previewGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.previewCell,.previewHeaderCell{min-height:42px;padding:8px}.resourceCollections article{min-height:auto}.footerGrid{gap:28px}}@media (max-width:480px){.shell{width:min(100% - 18px,1120px)}.eyebrow{font-size:.72rem}.articleMain h1,.heroCopy h1,.narrowPage h1,.pageIntro h1{font-size:1.92rem;line-height:1.12}.compactHeader h2,.sectionHeader h2,.splitLayout h2,.visualStory h2{font-size:1.62rem}.articleSection h2,.asideBox h2,.faqBlock h2,.legalPage h2,.relatedDownload h2,.toolPanel h2{font-size:1.32rem}.pageIntro{margin-bottom:24px}.lead,.narrowPage p,.pageIntro p{font-size:1rem}.guideCard h2,.resourceCollections h2,.templateCard h2,.topicCard h2{font-size:1.18rem}.articleToc,.asideBox,.authorBox,.downloadPanel,.guideCard,.noticeBox,.relatedDownload,.resourceCollections article,.templateCard,.toolPanel,.topicCard{padding:16px}.downloadPanel,.relatedDownload{box-shadow:6px 6px 0 rgba(23,55,45,.08)}.checkList li,.numberList li{padding-top:11px;padding-bottom:11px}.numberList li{padding-left:46px}.numberList li:before{left:12px;top:12px;width:22px;height:22px}.toolResult{padding:15px;font-size:1.55rem}.previewGrid{grid-template-columns:1fr}.previewToolbar{padding:12px;font-size:.9rem}.breadcrumbs{font-size:.84rem}.topicRail a{min-width:138px}}