/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before{box-sizing:border-box;border:0 solid;margin:0;padding:0}::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){-webkit-appearance:button;appearance:button}::file-selector-button{-webkit-appearance:button;appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.relative{position:relative}.start{inset-inline-start:var(--spacing)}.inline{display:inline}.table{display:table}}*{box-sizing:border-box}html{background:#ddd}body{color:#555;background:linear-gradient(#eee,#fff 460px,#ddd);margin:0;font-family:Arial,Helvetica,sans-serif;font-size:13px}a{color:#287b9b;text-decoration:none}.site-shell{background:#fff;width:960px;margin:0 auto;box-shadow:0 0 8px #888}.masthead{background:linear-gradient(#fff,#f4f4f4);justify-content:space-between;align-items:center;height:128px;padding:18px 34px 10px 28px;display:flex}.logo{width:380px;height:auto}.contact-block{text-align:right;color:#555;font-size:14px}.contact-block p{margin:8px 0 12px}.social{justify-content:flex-end;align-items:center;gap:6px;font-size:12px;display:flex}.social img{width:24px;height:24px}.hero{background:#eee;border-top:1px solid #ccc;border-bottom:5px solid #6d6e70;height:278px;overflow:hidden}.hero img{object-fit:cover;width:100%;height:100%}.main-layout{grid-template-columns:245px 1fr;gap:26px;padding:20px 25px 32px;display:grid}.consult{width:220px;margin-bottom:12px}nav ul{border-top:1px solid #ddd;margin:0;padding:0;list-style:none}nav li{background:linear-gradient(#fbfbfb,#e8e8e8);border-bottom:1px solid #ddd;position:relative}nav li a{color:#555;padding:10px 25px;font-weight:700;display:block}nav li span{color:#888;font-size:20px;position:absolute;top:7px;right:12px}nav li.active{background:linear-gradient(#5a9fc0,#307c9f)}nav li.active a{color:#fff}article{line-height:1.55}article h1,article h2{color:#347f9d;margin:0 0 18px;font-family:Georgia,serif;font-weight:400;line-height:1.25}article h1{border-bottom:1px solid #ddd;padding-bottom:12px;font-size:22px}article h2{font-size:19px}article p{margin:0 0 16px}.accountant{float:right;border:1px solid #ccc;width:300px;margin:4px 0 12px 18px;padding:3px}hr{border:0;border-top:1px solid #ddd;margin:24px 0}.video{text-align:center}.video iframe{border:0;width:560px;max-width:100%;height:315px}footer{color:#bbb;background:#3e3e3e;border-top:6px solid #262626}.footer-links{grid-template-columns:repeat(4,1fr);gap:22px;padding:25px 35px 20px;display:grid}.footer-links section{border-right:1px solid #595959;padding-right:18px}.footer-links section:last-child{border:0}.footer-links h3{color:#fff;margin:0 0 10px;font-family:Georgia,serif;font-weight:400}.footer-links a{color:#bbb;border-bottom:1px dotted #666;padding:5px 0;font-size:12px;display:block}.more{color:#eee;background:#292929;padding:12px 35px}.copyright{text-align:center;color:#999;background:#222;padding:18px 20px;font-size:11px;line-height:1.5}@media (max-width:980px){.site-shell{width:100%}.masthead{gap:15px;height:auto}.logo{width:min(380px,55vw)}.hero{height:auto}.hero img{aspect-ratio:960/278;display:block}.main-layout{grid-template-columns:220px 1fr;padding:18px}.consult{width:200px}}@media (max-width:700px){.masthead{flex-direction:column;align-items:flex-start}.contact-block{text-align:left}.social{justify-content:flex-start}.main-layout{grid-template-columns:1fr}aside{order:2}.accountant{float:none;width:100%;margin:0 0 16px}.footer-links{grid-template-columns:1fr 1fr}.video iframe{height:53vw}}