:root{
  --ink:#0C1E33; --ink2:#173252; --slate:#42586E; --mute:#6C8098;
  --mist:#C7DCEC; --mist2:#E6F0F8; --mist3:#F2F7FB;
  --paper:#FFFFFF; --shell:#F5F8FB;
  --gold:#9C7735; --gold2:#C2A063; --goldwash:#FBF6EC;
  --line:#DCE6EE; --line2:#EDF2F7;
  --serif:"Source Serif 4",Lora,Georgia,"Times New Roman",serif;
  --sans:"IBM Plex Sans",-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;
  --mono:"IBM Plex Mono",ui-monospace,SFMono-Regular,Menlo,monospace;
  --wrap:1140px; --r:4px;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
@media (prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}}
body{margin:0;background:var(--paper);color:var(--ink2);font-family:var(--sans);
  font-size:17px;line-height:1.68;-webkit-font-smoothing:antialiased;overflow-x:hidden}
img{max-width:100%;height:auto}
a{color:var(--ink);text-decoration-color:var(--mist);text-underline-offset:3px}
a:hover{text-decoration-color:var(--gold)}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px;border-radius:2px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 22px}
.narrow{max-width:760px}
h1,h2,h3,h4{font-family:var(--serif);color:var(--ink);font-weight:600;line-height:1.18;
  letter-spacing:-.012em;margin:0 0 .5em}
h1{font-size:clamp(2.15rem,4.6vw,3.35rem);letter-spacing:-.022em}
h2{font-size:clamp(1.55rem,2.7vw,2.05rem);margin-top:0}
h3{font-size:1.18rem;line-height:1.3}
h4{font-size:1rem;font-family:var(--sans);font-weight:600}
p{margin:0 0 1.05rem}
.lead{font-size:1.16rem;color:var(--slate);line-height:1.62}
.skip{position:absolute;left:-9999px;top:0;background:var(--ink);color:#fff;padding:12px 18px;z-index:200}
.skip:focus{left:8px;top:8px}

/* ---- logo + bars glyph ---- */
.mark{display:flex;align-items:center;gap:11px;text-decoration:none}
.mark svg{display:block}
.mark .wm{display:flex;flex-direction:column;line-height:1}
.mark .wm b{font-family:var(--serif);font-weight:600;font-size:1.22rem;color:var(--ink);
  letter-spacing:.085em}
.mark .wm span{font-family:var(--mono);font-size:.545rem;color:var(--gold);
  letter-spacing:.42em;margin-top:5px}

/* ---- header ---- */
.top{background:var(--ink);color:#B9CBDC;font-family:var(--mono);font-size:.7rem;
  letter-spacing:.05em}
.top .wrap{display:flex;justify-content:space-between;gap:16px;padding-top:7px;padding-bottom:7px;flex-wrap:wrap}
.top a{color:#E4EDF5;text-decoration:none}
.top a:hover{color:var(--gold2)}
header.site{position:sticky;top:0;z-index:60;background:rgba(255,255,255,.96);
  backdrop-filter:saturate(140%) blur(6px);border-bottom:1px solid var(--line)}
header.site .bar{display:flex;align-items:center;justify-content:space-between;gap:14px;
  padding-top:13px;padding-bottom:13px}
nav.main>ul{display:flex;gap:0;list-style:none;margin:0;padding:0;align-items:center}
nav.main a{text-decoration:none;color:var(--ink2);font-size:.885rem;font-weight:500;
  padding:9px 11px;display:block;border-radius:var(--r);white-space:nowrap}
nav.main a:hover{background:var(--mist3);color:var(--ink)}
nav.main a[aria-current]{color:var(--gold);box-shadow:inset 0 -2px 0 var(--gold)}
.has-sub{position:relative}
.has-sub>button{font:inherit;font-size:.885rem;font-weight:500;color:var(--ink2);background:none;
  border:0;padding:9px 11px;cursor:pointer;border-radius:var(--r);display:flex;align-items:center;gap:5px;
  white-space:nowrap}
.has-sub>button::after{content:"";width:5px;height:5px;border-right:1.5px solid var(--mute);
  border-bottom:1.5px solid var(--mute);transform:rotate(45deg) translateY(-2px)}
.has-sub>button:hover{background:var(--mist3)}
.sub{position:absolute;top:100%;left:0;min-width:262px;background:#fff;border:1px solid var(--line);
  border-radius:var(--r);box-shadow:0 18px 44px -22px rgba(12,30,51,.38);padding:7px;
  list-style:none;margin:0;opacity:0;visibility:hidden;transform:translateY(5px);
  transition:opacity .16s,transform .16s,visibility .16s}
.has-sub:hover .sub,.has-sub:focus-within .sub{opacity:1;visibility:visible;transform:none}
.sub a{padding:8px 11px;font-weight:400;font-size:.87rem}
.sub a small{display:block;color:var(--mute);font-size:.75rem;line-height:1.35;margin-top:1px}
.hdr-cta{display:flex;gap:9px;align-items:center}
.burger{display:none}

/* ---- buttons ---- */
.btn{display:inline-flex;align-items:center;gap:9px;font-family:var(--sans);font-size:.9rem;
  font-weight:600;padding:13px 22px;border-radius:var(--r);text-decoration:none;border:1px solid transparent;
  cursor:pointer;transition:background .15s,color .15s,border-color .15s,transform .15s;line-height:1;
  white-space:nowrap}
.btn:hover{transform:translateY(-1px)}
@media (prefers-reduced-motion:reduce){.btn:hover{transform:none}}
.btn-p{background:var(--ink);color:#fff}
.btn-p:hover{background:#061523}
.btn-w{background:#128C4A;color:#fff}
.btn-w:hover{background:#0E7A40}
.btn-o{border-color:var(--line);color:var(--ink);background:#fff}
.btn-o:hover{border-color:var(--ink);background:var(--mist3)}
.btn-g{background:var(--goldwash);color:var(--gold);border-color:#EBDCC1}
.btn-sm{padding:9px 15px;font-size:.83rem}
.btn svg{flex:none}

/* ---- eyebrow / section rhythm ---- */
.eyebrow{display:flex;align-items:center;gap:9px;font-family:var(--mono);font-size:.7rem;
  text-transform:uppercase;letter-spacing:.19em;color:var(--gold);margin:0 0 .85rem}
section{padding:74px 0}
section.tight{padding:52px 0}
.shell{background:var(--shell);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.dark{background:var(--ink);color:#C3D3E2}
.dark h2,.dark h3,.dark h1{color:#fff}
.dark .lead{color:#A9BED2}
.dark a{color:#fff}
.sec-head{max-width:720px;margin-bottom:2.4rem}
.sec-head p{color:var(--slate);margin-bottom:0}

/* ---- hero ---- */
.hero{position:relative;background:var(--shell);border-bottom:1px solid var(--line);
  padding:72px 0 76px;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;pointer-events:none;
  background-image:linear-gradient(var(--line2) 1px,transparent 1px),
    linear-gradient(90deg,var(--line2) 1px,transparent 1px);
  background-size:64px 64px;
  -webkit-mask-image:radial-gradient(120% 92% at 76% 8%,#000 8%,transparent 72%);
  mask-image:radial-gradient(120% 92% at 76% 8%,#000 8%,transparent 72%)}
.hero .wrap{position:relative}
.hero-grid{display:grid;grid-template-columns:1.06fr .94fr;gap:56px;align-items:start}
.hero h1{margin-bottom:.42em}
.hero .lead{max-width:38ch}
.hero-cta{display:flex;gap:11px;flex-wrap:wrap;margin-top:1.9rem}
.hero-note{margin-top:1.7rem;font-size:.83rem;color:var(--mute);display:flex;gap:10px;align-items:flex-start;max-width:46ch}
.hero-note svg{margin-top:5px;color:var(--gold)}

/* ---- signature: appraisal file card ---- */
.file{background:#fff;border:1px solid var(--line);border-radius:var(--r);
  box-shadow:0 30px 60px -38px rgba(12,30,51,.45)}
.file-hd{display:flex;justify-content:space-between;align-items:baseline;gap:12px;
  padding:15px 20px;border-bottom:1px solid var(--line);background:var(--mist3);
  border-radius:var(--r) var(--r) 0 0}
.file-hd b{font-family:var(--sans);font-size:.83rem;font-weight:600;color:var(--ink);letter-spacing:.01em}
.file-hd i{font-family:var(--mono);font-style:normal;font-size:.63rem;letter-spacing:.16em;
  text-transform:uppercase;color:var(--mute)}
.file-row{display:grid;grid-template-columns:1fr auto;gap:14px;padding:13px 20px;
  border-bottom:1px solid var(--line2);align-items:baseline}
.file-row:last-of-type{border-bottom:0}
.file-row dt{font-family:var(--mono);font-size:.7rem;letter-spacing:.11em;text-transform:uppercase;
  color:var(--mute);margin:0}
.file-row dd{margin:0;font-size:.9rem;color:var(--ink);text-align:right;font-weight:500}
.file-row p{grid-column:1/-1;margin:5px 0 0;font-size:.81rem;color:var(--slate);line-height:1.5}
.file-ft{padding:14px 20px;background:var(--goldwash);border-top:1px solid #F0E6D3;
  font-size:.81rem;color:#6E5525;border-radius:0 0 var(--r) var(--r)}

/* ---- answer block (AEO) ---- */
.answer{border-left:3px solid var(--gold);padding:2px 0 2px 18px;margin:0 0 1.3rem;
  font-size:1.09rem;color:var(--ink);line-height:1.6}
.answer p:last-child{margin-bottom:0}

/* ---- grids & cards ---- */
.grid{display:grid;gap:20px}
.g2{grid-template-columns:repeat(2,1fr)}
.g3{grid-template-columns:repeat(3,1fr)}
.g4{grid-template-columns:repeat(4,1fr)}
.g1{grid-template-columns:1fr}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:26px 24px;
  display:flex;flex-direction:column}
.card h3{font-size:1.1rem;margin-bottom:.45em}
.card p{font-size:.93rem;color:var(--slate);margin-bottom:.9rem}
.card p:last-child{margin-bottom:0}
.card .more{margin-top:auto;font-family:var(--mono);font-size:.72rem;letter-spacing:.13em;
  text-transform:uppercase;color:var(--gold);text-decoration:none;display:inline-flex;gap:7px;align-items:center}
.card .more:hover{color:var(--ink)}
.card.link:hover{border-color:var(--mist);box-shadow:0 16px 34px -26px rgba(12,30,51,.4)}
.card .num{font-family:var(--mono);font-size:.7rem;letter-spacing:.14em;color:var(--gold);margin-bottom:.9rem}
.dark .card{background:#12263D;border-color:#22405F}
.dark .card p{color:#A9BED2}

/* ---- steps ---- */
ol.steps{list-style:none;counter-reset:s;margin:0;padding:0;display:grid;gap:2px}
ol.steps li{counter-increment:s;display:grid;grid-template-columns:52px 1fr;gap:20px;
  padding:22px 0;border-top:1px solid var(--line)}
ol.steps li:last-child{border-bottom:1px solid var(--line)}
ol.steps li::before{content:counter(s,decimal-leading-zero);font-family:var(--mono);font-size:.8rem;
  color:var(--gold);padding-top:3px}
ol.steps h3{margin-bottom:.3em;font-size:1.05rem}
ol.steps p{margin:0;font-size:.94rem;color:var(--slate)}

/* ---- tables ---- */
.tblwrap{overflow-x:auto;margin:1.6rem 0;border:1px solid var(--line);border-radius:var(--r)}
table{border-collapse:collapse;width:100%;font-size:.92rem;min-width:520px;background:#fff}
th,td{text-align:left;padding:13px 16px;border-bottom:1px solid var(--line2);vertical-align:top}
thead th{background:var(--mist3);font-family:var(--mono);font-size:.69rem;letter-spacing:.13em;
  text-transform:uppercase;color:var(--ink);font-weight:500;border-bottom:1px solid var(--line)}
tbody tr:last-child td{border-bottom:0}
td:first-child,th:first-child{font-weight:500;color:var(--ink)}

/* ---- lists ---- */
ul.ticks{list-style:none;margin:0 0 1.2rem;padding:0;display:grid;gap:9px}
ul.ticks li{position:relative;padding-left:26px;font-size:.96rem}
ul.ticks li::before{content:"";position:absolute;left:2px;top:.62em;width:9px;height:9px;
  border-left:1.5px solid var(--gold);border-bottom:1.5px solid var(--gold);transform:rotate(-45deg)}
ul.plain{list-style:none;margin:0 0 1.2rem;padding:0;display:grid;gap:8px}
ul.plain li{padding-left:20px;position:relative;font-size:.96rem}
ul.plain li::before{content:"";position:absolute;left:2px;top:.72em;width:7px;height:2px;background:var(--gold)}
.prose ul,.prose ol{margin:0 0 1.2rem;padding-left:22px}
.prose li{margin-bottom:.42rem}
.prose h2{margin-top:2.6rem}
.prose h3{margin-top:1.9rem}
.prose h2:first-child{margin-top:0}

/* ---- faq ---- */
.faq{display:grid;gap:0}
.faq .qa{padding:26px 0;border-top:1px solid var(--line)}
.faq .qa:last-child{border-bottom:1px solid var(--line)}
.faq h3{font-size:1.1rem;margin-bottom:.5em}
.faq p{margin-bottom:.7rem;color:var(--slate);font-size:.96rem}
.faq p:last-child{margin-bottom:0}

/* ---- breadcrumbs ---- */
.crumbs{font-family:var(--mono);font-size:.7rem;letter-spacing:.09em;color:var(--mute);
  padding:15px 0 0}
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:8px;margin:0;padding:0}
.crumbs li::after{content:"/";margin-left:8px;color:var(--line)}
.crumbs li:last-child::after{display:none}
.crumbs a{color:var(--mute);text-decoration:none}
.crumbs a:hover{color:var(--gold)}

/* ---- page head ---- */
.phead{padding:34px 0 46px;border-bottom:1px solid var(--line);background:var(--mist3)}
.phead .lead{max-width:60ch;margin-bottom:0}
.phead h1{max-width:20ch}
.phead.wide h1{max-width:26ch}

/* ---- toc ---- */
.toc{border:1px solid var(--line);border-radius:var(--r);padding:20px 22px;background:var(--mist3);
  margin:0 0 2.4rem}
.toc b{font-family:var(--mono);font-size:.68rem;letter-spacing:.16em;text-transform:uppercase;
  color:var(--mute);display:block;margin-bottom:.7rem}
.toc ol{list-style:none;margin:0;padding:0;columns:2;column-gap:26px}
.toc li{margin-bottom:.4rem;break-inside:avoid}
.toc a{font-size:.9rem;text-decoration:none;color:var(--ink2)}
.toc a:hover{color:var(--gold)}

/* ---- callout / disclaimer ---- */
.note{border:1px solid var(--line);border-left:3px solid var(--mist);background:var(--mist3);
  padding:18px 22px;border-radius:var(--r);font-size:.92rem;color:var(--slate);margin:1.6rem 0}
.note b{color:var(--ink)}
.todo{border:1px dashed var(--gold2);background:var(--goldwash);color:#6E5525;
  padding:15px 19px;border-radius:var(--r);font-family:var(--mono);font-size:.79rem;
  line-height:1.55;margin:1.4rem 0}

/* ---- contact / form ---- */
.form{display:grid;gap:15px}
.field{display:grid;gap:6px}
.field label{font-family:var(--mono);font-size:.68rem;letter-spacing:.13em;text-transform:uppercase;color:var(--mute)}
.field input,.field select,.field textarea{font:inherit;font-size:.95rem;padding:12px 14px;
  border:1px solid var(--line);border-radius:var(--r);background:#fff;color:var(--ink);width:100%}
.field input:focus,.field select:focus,.field textarea:focus{border-color:var(--gold);outline:none;
  box-shadow:0 0 0 3px rgba(194,160,99,.18)}
.f2{display:grid;grid-template-columns:1fr 1fr;gap:15px}

/* ---- cta band ---- */
.band{background:var(--ink);color:#C3D3E2;padding:64px 0}
.band h2{color:#fff;max-width:18ch}
.band p{color:#A9BED2;max-width:52ch}
.band-grid{display:grid;grid-template-columns:1.15fr .85fr;gap:44px;align-items:center}
.band .acts{display:flex;gap:11px;flex-wrap:wrap}
.band .btn-o{background:transparent;border-color:#2E4A69;color:#fff}
.band .btn-o:hover{background:#12263D;border-color:#4A6D91}

/* ---- footer ---- */
footer.site{background:#081726;color:#93A9BE;font-size:.9rem;padding:60px 0 0}
footer.site h4{color:#fff;font-family:var(--mono);font-size:.68rem;letter-spacing:.17em;
  text-transform:uppercase;font-weight:500;margin-bottom:1.1rem;color:#7E96AD}
footer.site a{color:#C6D6E4;text-decoration:none}
footer.site a:hover{color:var(--gold2)}
.f-grid{display:grid;grid-template-columns:1.45fr repeat(4,1fr);gap:34px}
.f-grid ul{list-style:none;margin:0;padding:0;display:grid;gap:9px;font-size:.87rem}
.f-brand .mark .wm b{color:#fff}
.f-brand .mark .wm span{color:var(--gold2)}
.f-brand p{margin:1.2rem 0 0;font-size:.88rem;max-width:34ch;color:#8FA6BC}
.f-legal{margin-top:46px;padding:22px 0 30px;border-top:1px solid #14293D;font-size:.78rem;
  color:#6F8AA3;display:grid;gap:12px}
.f-legal p{margin:0;max-width:none}

/* ---- mobile sticky cta ---- */
.mcta{display:none}

/* ---- article meta ---- */
.ameta{display:flex;flex-wrap:wrap;gap:18px;font-family:var(--mono);font-size:.72rem;
  letter-spacing:.1em;text-transform:uppercase;color:var(--mute);margin:0 0 0}
.ameta a{color:var(--gold);text-decoration:none}
.byline{display:flex;gap:14px;align-items:center;border:1px solid var(--line);border-radius:var(--r);
  padding:18px 20px;background:var(--mist3);margin:2.6rem 0 0}
.byline .av{width:44px;height:44px;border-radius:50%;background:var(--mist);flex:none;
  display:grid;place-items:center;font-family:var(--serif);color:var(--ink);font-size:1.05rem}
.byline p{margin:0;font-size:.88rem;color:var(--slate)}
.byline b{color:var(--ink);font-size:.93rem}

/* ---- misc ---- */
.stat{border-top:2px solid var(--ink);padding-top:14px}
.stat b{font-family:var(--serif);font-size:1.75rem;color:var(--ink);display:block;line-height:1.1}
.stat span{font-family:var(--mono);font-size:.68rem;letter-spacing:.13em;text-transform:uppercase;color:var(--mute)}
.pill{display:inline-block;font-family:var(--mono);font-size:.68rem;letter-spacing:.13em;
  text-transform:uppercase;color:var(--gold);background:var(--goldwash);border:1px solid #EFE3CC;
  padding:5px 10px;border-radius:2px}
.hr{height:1px;background:var(--line);border:0;margin:0}
.center{text-align:center}
.mt0{margin-top:0}.mb0{margin-bottom:0}

/* ---- responsive ---- */
@media (max-width:1000px){
  .hero-grid{grid-template-columns:1fr;gap:40px}
  .g4{grid-template-columns:repeat(2,1fr)}
  .f-grid{grid-template-columns:1fr 1fr;gap:32px}
  .f-brand{grid-column:1/-1}
  .band-grid{grid-template-columns:1fr;gap:28px}
}
@media (max-width:1120px){nav.main a,.has-sub>button{font-size:.83rem;padding:9px 8px}}
@media (max-width:860px){
  body{font-size:16.5px}
  nav.main,.hdr-cta .btn-p{display:none}
  .burger{display:block}
  section{padding:54px 0}
  .g3,.g2{grid-template-columns:1fr}
  .toc ol{columns:1}
  .f2{grid-template-columns:1fr}
  .mcta{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:70;background:#fff;
    border-top:1px solid var(--line);padding:9px 12px;gap:9px;
    box-shadow:0 -8px 24px -18px rgba(12,30,51,.5)}
  .mcta .btn{flex:1;justify-content:center;padding:13px 10px}
  body{padding-bottom:66px}
  .file-row dd{text-align:left}
  .file-row{grid-template-columns:1fr}
}
@media (max-width:560px){
  .g4{grid-template-columns:1fr}
  ol.steps li{grid-template-columns:36px 1fr;gap:12px}
  .top .wrap{justify-content:center;font-size:.66rem}
  .top .wrap span:first-child{display:none}
}

/* ---- mobile nav (no JS) ---- */
details.mnav{display:none}
@media (max-width:860px){
  details.mnav{display:block;border-top:1px solid var(--line)}
  details.mnav>summary{list-style:none;cursor:pointer;padding:12px 0;font-family:var(--mono);
    font-size:.72rem;letter-spacing:.16em;text-transform:uppercase;color:var(--ink);
    display:flex;justify-content:space-between;align-items:center}
  details.mnav>summary::-webkit-details-marker{display:none}
  details.mnav>summary::after{content:"+";font-size:1.1rem;color:var(--gold)}
  details.mnav[open]>summary::after{content:"–"}
  .mnav-body{padding:4px 0 20px}
  .mnav-body h5{font-family:var(--mono);font-size:.64rem;letter-spacing:.16em;text-transform:uppercase;
    color:var(--mute);margin:16px 0 7px;font-weight:500}
  .mnav-body ul{list-style:none;margin:0;padding:0;display:grid;gap:1px}
  .mnav-body a{display:block;padding:8px 0;text-decoration:none;font-size:.95rem;color:var(--ink2);
    border-bottom:1px solid var(--line2)}
}
@media print{header.site,footer.site,.mcta,.band{display:none}}