:root {
  color-scheme: light;
  --ink: #18354b;
  --muted: #526370;
  --blue: #2855cb;
  --line: #d9e1e7;
  --pale: #eef3f7;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 2rem; }
body { margin: 0; background: #fff; color: var(--ink); font-family: Arial, Helvetica, sans-serif; font-size: 16px; line-height: 1.65; }
a { color: inherit; text-decoration: none; }
a:focus-visible { outline: 3px solid var(--blue); outline-offset: 6px; }
h1, h2, h3, p { margin: 0; }
h1, h2, h3 { line-height: 1.12; }
.wrap { width: min(100% - 40px, 1240px); margin-inline: auto; }
.skip-link { position: fixed; z-index: 20; top: 10px; left: 10px; padding: 12px 20px; transform: translateY(-160%); background: var(--ink); color: #fff; }
.skip-link:focus { transform: translateY(0); }
.header { display: flex; align-items: center; justify-content: space-between; gap: 24px; padding-block: 25px; border-bottom: 1px solid var(--line); }
.brand { position: relative; display: grid; grid-template-columns: 27px auto auto auto; column-gap: 5px; align-items: center; font-size: 23px; font-weight: 700; line-height: 1.15; white-space: nowrap; }
.amp { font-weight: 400; }
.brand-caption { grid-column: 2 / -1; padding-top: 6px; font-size: 9px; letter-spacing: 1.9px; font-weight: 400; }
.brand-mark { display: flex; gap: 3px; grid-row: span 2; align-items: end; width: 22px; height: 29px; }
.brand-mark i { width: 5px; height: 19px; background: var(--ink); }
.brand-mark i:nth-child(2) { height: 27px; }
.brand-mark i:nth-child(3) { height: 35px; background: var(--blue); }
nav { display: flex; align-items: center; gap: 26px; font-size: 14px; }
nav a { padding-block: 10px; }
nav a:hover, .text-link:hover { color: var(--blue); }
.nav-contact { border-bottom: 1px solid var(--ink); }
.nav-contact span { margin-left: 20px; }
.hero { display: grid; gap: 36px; padding-block: 55px; }
.eyebrow { margin-bottom: 24px; color: var(--muted); font-size: 12px; line-height: 1.5; font-weight: 700; letter-spacing: 1.5px; text-transform: uppercase; }
h1 { font-size: clamp(43px, 5.15vw, 74px); font-weight: 500; letter-spacing: -2.5px; }
h1 span { color: var(--blue); }
.intro { max-width: 440px; margin-top: 26px; color: var(--muted); font-size: 17px; }
.button { display: inline-flex; justify-content: space-between; gap: 25px; align-items: center; margin-top: 32px; padding: 16px 23px; background: var(--ink); color: #fff; font-size: 14px; font-weight: 700; }
.button:hover { background: var(--blue); }
.hero-note { margin-top: 22px; color: var(--muted); font-size: 12px; }
.hero-art { position: relative; min-height: 380px; overflow: hidden; background: var(--pale); }
.art-grid { position: absolute; inset: 0; background-image: linear-gradient(#dfe7ed 1px, transparent 1px), linear-gradient(90deg, #dfe7ed 1px, transparent 1px); background-size: 48px 48px; opacity: .65; }
.art-heading { position: absolute; top: 28px; left: 28px; font-size: 10px; letter-spacing: 2px; }
.level { position: absolute; bottom: 106px; width: 22%; background: #c4d0dc; transform: skewY(-12deg); }
.level::after { position: absolute; top: 0; right: -14px; width: 14px; height: 100%; background: #abbaca; content: ''; transform: skewY(42deg); transform-origin: left top; }
.level span { position: absolute; inset: 0; border: 1px solid #fff8; }
.level-one { left: 13%; height: 90px; }
.level-two { left: 37%; height: 162px; background: #8ea6be; }
.level-two::after { background: #6d88a3; }
.level-three { left: 61%; height: 244px; background: var(--blue); }
.level-three::after { background: #1c3e96; }
.art-axis { position: absolute; left: 10%; right: 9%; bottom: 91px; height: 1px; background: #a9b8c6; }
.art-footer { position: absolute; bottom: 25px; left: 28px; display: grid; line-height: 1.5; font-size: 13px; }
.art-footer strong { font-size: 17px; font-weight: 500; }
.art-plus { position: absolute; right: 25px; bottom: 26px; font-size: 28px; font-weight: 400; }
.expertise { padding-block: 38px 66px; }
.section-heading { display: grid; gap: 20px; margin-bottom: 34px; }
.section-heading .eyebrow { margin: 0; }
h2 { font-size: clamp(32px, 3.2vw, 46px); font-weight: 500; letter-spacing: -1.2px; }
.section-heading > p:last-child { max-width: 330px; color: var(--muted); }
.service-grid { display: grid; border-top: 1px solid var(--line); }
.service-grid article { padding: 30px 0; border-bottom: 1px solid var(--line); }
.service-icon { display: block; color: var(--blue); margin-bottom: 20px; font-size: 30px; line-height: 1; }
.tax-icon { font-size: 24px; }
h3 { font-size: 20px; font-weight: 500; }
.service-grid p { margin-top: 17px; color: var(--muted); font-size: 15px; }
.approach { padding-block: 60px; background: var(--pale); }
.approach-grid { display: grid; gap: 38px; }
.steps { padding: 0; margin: 0; list-style: none; }
.steps li { display: flex; gap: 24px; padding-block: 25px; border-top: 1px solid #cbd6df; }
.steps li:last-child { padding-bottom: 0; }
.steps li > span { padding-top: 2px; color: var(--blue); font-family: 'Courier New', monospace; font-size: 14px; }
.steps p { margin-top: 12px; color: var(--muted); font-size: 15px; }
.contact { padding-block: 65px; }
.contact > p:not(.eyebrow) { max-width: 410px; margin-top: 24px; color: var(--muted); }
.text-link { display: inline-block; margin-top: 24px; padding-bottom: 5px; border-bottom: 1px solid var(--ink); }
.text-link span { margin-left: 25px; }
.footer { display: flex; flex-wrap: wrap; gap: 15px 35px; align-items: center; padding-block: 25px 90px; border-top: 1px solid var(--line); font-size: 12px; color: var(--muted); }
.footer > span { color: var(--ink); font-size: 18px; font-weight: 700; }
.footer a { margin-left: auto; }
.concept-badge { position: fixed; z-index: 10; right: 12px; bottom: 12px; max-width: calc(100% - 24px); padding: 9px 13px; border: 1px solid #d0d9e1; border-radius: 4px; background: #fff; color: var(--ink); box-shadow: 0 2px 12px #18354b0d; font-size: 11px; line-height: 1.5; }
@media (width <= 550px) {
  .header { gap: 16px; flex-wrap: wrap; padding-block: 23px 15px; }
  nav { width: 100%; justify-content: space-between; gap: 12px; font-size: 13px; }
  .nav-contact span { margin-left: 5px; }
  .hero-art { min-height: 355px; }
  .level-three { height: 215px; }
}
@media (width >= 760px) {
  .wrap { width: min(100% - 96px, 1240px); }
  .hero { grid-template-columns: 1.05fr 1fr; gap: 65px; align-items: center; padding-block: 68px 70px; }
  .hero-art { min-height: 455px; }
  .level-three { height: 280px; }
  .level-two { height: 192px; }
  .level-one { height: 111px; }
  .section-heading { grid-template-columns: 1fr 1.5fr 1fr; gap: 32px; align-items: start; }
  .section-heading .eyebrow { padding-top: 7px; }
  .section-heading h2 { font-size: 34px; }
  .service-grid { grid-template-columns: repeat(3, 1fr); }
  .service-grid article { padding: 35px; border-right: 1px solid var(--line); }
  .service-grid article:first-child { padding-left: 0; }
  .service-grid article:last-child { border-right: 0; padding-right: 0; }
  .approach-grid { grid-template-columns: 1fr 1fr; gap: 80px; }
  .approach, .contact { padding-block: 85px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
}