:root {
  color-scheme: light;
  --ink: #162321;
  --muted: #52615e;
  --line: #d9e2df;
  --paper: #fbfdfc;
  --soft: #eef7f4;
  --accent: #0e6b61;
  --accent-dark: #075047;
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-synthesis: none;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; background: var(--paper); color: var(--ink); line-height: 1.65; }
a { color: var(--accent-dark); text-underline-offset: 0.18em; }
a:hover { color: var(--accent); }

.site-header,
footer {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
  max-width: 1180px;
  margin: 0 auto;
  padding: 1.3rem 2rem;
}

.site-header { border-bottom: 1px solid var(--line); }
.site-header nav,
footer nav { display: flex; flex-wrap: wrap; gap: 1.2rem; }
.site-header nav a,
footer nav a { color: var(--muted); font-size: 0.92rem; font-weight: 650; text-decoration: none; }
.site-header nav a[aria-current="page"] { color: var(--accent-dark); }
.brand { color: var(--ink); font-size: 1.1rem; font-weight: 850; letter-spacing: 0.16em; text-decoration: none; }

main { max-width: 1180px; margin: 0 auto; padding: 0 2rem; }
.hero { max-width: 900px; padding: 7rem 0 5rem; }
.hero h1,
.document h1 { margin: 0.15em 0 0.35em; font-size: clamp(2.6rem, 7vw, 5.4rem); line-height: 1.02; letter-spacing: -0.055em; }
.lead { max-width: 780px; color: var(--muted); font-size: clamp(1.1rem, 2vw, 1.3rem); }
.eyebrow { margin: 0 0 0.7rem; color: var(--accent); font-size: 0.78rem; font-weight: 800; letter-spacing: 0.13em; text-transform: uppercase; }
.notice { margin-top: 2rem; padding: 1rem 1.2rem; background: var(--soft); border: 1px solid #c9e3dc; border-radius: 0.7rem; }

.section { padding: 4.5rem 0; border-top: 1px solid var(--line); }
.section h2,
.document h2 { margin: 0 0 1rem; font-size: clamp(1.8rem, 4vw, 2.7rem); line-height: 1.15; letter-spacing: -0.035em; }
.grid { display: grid; gap: 1rem; }
.grid.three { grid-template-columns: repeat(3, 1fr); }
.card { padding: 1.6rem; background: white; border: 1px solid var(--line); border-radius: 0.8rem; }
.card h3 { margin: 0.5rem 0; font-size: 1.2rem; }
.card p { margin: 0; color: var(--muted); }
.step { color: var(--accent); font-size: 0.78rem; font-weight: 800; letter-spacing: 0.1em; }
.split { display: grid; grid-template-columns: 1fr 1fr; gap: clamp(2rem, 7vw, 7rem); }
.split p:not(.eyebrow), .operator > p:not(.eyebrow) { color: var(--muted); }
.text-link { font-weight: 750; text-decoration: none; }
.operator { max-width: 920px; }

.business-details { margin: 2rem 0 0; border-top: 1px solid var(--line); }
.business-details div { display: grid; grid-template-columns: minmax(140px, 0.35fr) 1fr; gap: 1rem; padding: 0.7rem 0; border-bottom: 1px solid var(--line); }
.business-details dt { color: var(--muted); font-weight: 650; }
.business-details dd { margin: 0; overflow-wrap: anywhere; }

.document { max-width: 900px; padding-top: 6rem; padding-bottom: 6rem; }
.document > section { padding-top: 2.8rem; margin-top: 2.8rem; border-top: 1px solid var(--line); scroll-margin-top: 2rem; }
.document h3 { margin-top: 2rem; font-size: 1.15rem; }
.document p, .document li { color: #354440; }
.document li + li { margin-top: 0.6rem; }
.toc { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0.6rem; margin-top: 2.5rem; }
.toc a { padding: 0.7rem 0.9rem; background: var(--soft); border-radius: 0.45rem; font-weight: 700; text-decoration: none; }

footer { align-items: flex-start; margin-top: 2rem; padding-top: 2.5rem; padding-bottom: 2.5rem; border-top: 1px solid var(--line); }
footer p { margin: 0.25rem 0 0; color: var(--muted); font-size: 0.86rem; }
.copyright { white-space: nowrap; }

@media (max-width: 760px) {
  .site-header { align-items: flex-start; padding: 1.1rem 1.2rem; }
  .site-header nav { justify-content: flex-end; gap: 0.65rem 0.9rem; }
  .site-header nav a { font-size: 0.8rem; }
  main { padding-left: 1.2rem; padding-right: 1.2rem; }
  .hero { padding: 4.5rem 0 3.5rem; }
  .grid.three, .split, .toc { grid-template-columns: 1fr; }
  .section { padding: 3.3rem 0; }
  .document { padding-top: 4rem; padding-bottom: 4rem; }
  .business-details div { grid-template-columns: 1fr; gap: 0.1rem; }
  footer { flex-direction: column; margin-top: 0; padding: 2rem 1.2rem; }
}