/* Mukesh & Co — site styles
   Layout: dark navy ledger. Serif display, grotesk body, mono for dates and labels.
   Ruled rows instead of cards; one framed object per section at most. */

:root {
  --bg: #08101F;
  --band: #0B1528;
  --surface: #101C34;
  --ink: #E8EEF8;
  --muted: #97A6C0;
  --faint: #62718D;
  --rule: #1D2B47;
  --rule-strong: #2C3E62;
  --accent: #39C4FF;      /* logo cyan */
  --accent-2: #1E86DD;    /* logo mid blue */
  --deep: #2B3E96;        /* logo indigo */
  --accent-ink: #051226;
  --tick-a: #3D9BF0;
  --tick-b: #4CC9FF;
  --link: #6FD3FF;
  --tag-gst: #39C4FF;
  --tag-tds: #8FB3FF;
  --tag-itr: #F2C46B;
  --tag-pf: #7FD8B0;
  --tag-roc: #E3A3F0;
  --font-display: "Newsreader", Georgia, "Times New Roman", serif;
  --font-body: "Hanken Grotesk", system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif;
  --font-mono: "IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, Consolas, monospace;
  color-scheme: dark;
}
:root[data-theme="light"] {
  --bg: #F4F7FB;
  --band: #EAF0F8;
  --surface: #FFFFFF;
  --ink: #0D1830;
  --muted: #4B5B78;
  --faint: #7D8BA4;
  --rule: #D4DEEB;
  --rule-strong: #B7C6DB;
  --accent: #0F6CC2;
  --accent-2: #1A82DB;
  --deep: #283A8C;
  --accent-ink: #FFFFFF;
  --tick-a: #1E74D0;
  --tick-b: #22AEF0;
  --link: #0B5FAE;
  --tag-gst: #0F6CC2;
  --tag-tds: #3B5BC9;
  --tag-itr: #A26A00;
  --tag-pf: #157A55;
  --tag-roc: #8A3BA0;
  color-scheme: light;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition: none !important; animation: none !important; }
}
body {
  margin: 0;
  background: var(--bg);
  color: var(--ink);
  font-family: var(--font-body);
  font-size: 1rem;
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}
img { max-width: 100%; display: block; }
a { color: inherit; }
h1, h2, h3 { margin: 0; text-wrap: balance; font-weight: 500; }
p { margin: 0; }
ul, ol { margin: 0; padding: 0; }
:focus-visible { outline: 2px solid var(--accent); outline-offset: 3px; border-radius: 2px; }
.skip { position: absolute; left: -999px; top: 8px; background: var(--accent); color: var(--accent-ink); padding: 8px 12px; z-index: 50; }
.skip:focus { left: 16px; }

.wrap {
  max-width: 1160px;
  margin-inline: auto;
  padding-left: max(20px, env(safe-area-inset-left, 0px));
  padding-right: max(20px, env(safe-area-inset-right, 0px));
}

/* Labels */
.eyebrow, .label {
  font-family: var(--font-mono);
  font-size: .72rem;
  font-weight: 500;
  letter-spacing: .14em;
  text-transform: uppercase;
  color: var(--muted);
}
.eyebrow { color: var(--accent); }

/* Header */
.site-head {
  position: sticky;
  top: 0;
  z-index: 20;
  background: color-mix(in srgb, var(--bg) 88%, transparent);
  backdrop-filter: blur(10px);
  -webkit-backdrop-filter: blur(10px);
  border-bottom: 1px solid var(--rule);
}
.head-row { display: flex; align-items: center; justify-content: space-between; gap: 16px; min-height: 68px; }
.brand { display: inline-flex; align-items: center; gap: 12px; text-decoration: none; min-width: 0; }
.brand-mark { width: 34px; height: 35px; flex: none; color: var(--ink); display: block; }
.brand-name { font-family: var(--font-display); font-size: 1.35rem; line-height: 1; white-space: nowrap; }
.brand-sub { display: block; font-family: var(--font-mono); font-size: .62rem; letter-spacing: .16em; text-transform: uppercase; color: var(--muted); margin-top: 4px; }
.nav { display: flex; align-items: center; gap: 6px; }
.nav a {
  font-family: var(--font-mono);
  font-size: .74rem;
  letter-spacing: .1em;
  text-transform: uppercase;
  text-decoration: none;
  color: var(--muted);
  padding: 8px 12px;
  border-radius: 999px;
}
.nav a:hover { color: var(--ink); }
.nav a[aria-current="page"] { color: var(--ink); background: var(--surface); }
.nav .nav-cta { background: var(--ink); color: var(--bg); margin-left: 6px; }
.nav .nav-cta:hover { color: var(--bg); filter: brightness(.92); }
.icon-btn {
  display: inline-grid; place-items: center;
  width: 38px; height: 38px;
  border-radius: 999px;
  border: 1px solid var(--rule-strong);
  background: transparent;
  color: var(--ink);
  cursor: pointer;
}
.icon-btn svg { width: 18px; height: 18px; }
.menu-btn { display: none; }

@media (max-width: 820px) {
  .menu-btn { display: inline-grid; }
  .nav {
    position: absolute; left: 0; right: 0; top: 100%;
    flex-direction: column; align-items: stretch; gap: 0;
    background: var(--bg);
    border-bottom: 1px solid var(--rule);
    padding: 8px max(20px, env(safe-area-inset-left, 0px)) 16px;
  }
  .nav[hidden] { display: none !important; }
  .nav a { padding: 14px 4px; border-radius: 0; border-bottom: 1px solid var(--rule); font-size: .8rem; }
  .nav a[aria-current="page"] { background: none; color: var(--accent); }
  .nav .nav-cta { margin: 14px 0 0; text-align: center; border-radius: 999px; border-bottom: 0; }
}
@media (min-width: 821px) { .nav[hidden] { display: flex !important; } }

/* Buttons */
.btn {
  display: inline-flex; align-items: center; gap: 8px;
  padding: 12px 20px;
  border-radius: 999px;
  font-family: var(--font-mono);
  font-size: .76rem;
  font-weight: 500;
  letter-spacing: .1em;
  text-transform: uppercase;
  text-decoration: none;
  border: 1px solid transparent;
  cursor: pointer;
}
.btn-primary { background: var(--accent); color: var(--accent-ink); }
.btn-primary:hover { filter: brightness(1.08); }
.btn-ghost { border-color: var(--rule-strong); color: var(--ink); background: transparent; }
.btn-ghost:hover { border-color: var(--ink); }
.btn svg { width: 14px; height: 14px; }
.actions { display: flex; flex-wrap: wrap; gap: 12px; }

/* Sections */
.section { padding-block: clamp(64px, 9vw, 112px); border-top: 1px solid var(--rule); }
.section.band { background: var(--band); }
.sec-head { display: flex; flex-wrap: wrap; align-items: end; justify-content: space-between; gap: 20px 32px; margin-bottom: clamp(32px, 5vw, 52px); }
.sec-head > div:first-child { display: grid; gap: 12px; max-width: 40rem; }
h2.title {
  font-family: var(--font-display);
  font-size: clamp(2rem, 4.4vw, 3.2rem);
  line-height: 1.05;
  letter-spacing: -.015em;
}
.lede { color: var(--muted); font-size: clamp(1rem, 1.5vw, 1.12rem); max-width: 60ch; }

/* Hero */
.hero { padding-block: clamp(48px, 8vw, 104px) clamp(56px, 8vw, 96px); position: relative; overflow: hidden; }
.hero::before {
  content: "";
  position: absolute; inset: 0;
  background-image:
    linear-gradient(to right, var(--rule) 1px, transparent 1px),
    linear-gradient(to bottom, var(--rule) 1px, transparent 1px);
  background-size: 64px 64px;
  opacity: .35;
  mask-image: radial-gradient(ellipse at 30% 40%, #000 20%, transparent 70%);
  -webkit-mask-image: radial-gradient(ellipse at 30% 40%, #000 20%, transparent 70%);
  pointer-events: none;
}
.hero-grid { position: relative; display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(0, .85fr); gap: clamp(36px, 6vw, 72px); align-items: center; }
.hero-copy { display: grid; gap: 22px; min-width: 0; }
.hero h1 {
  font-family: var(--font-display);
  font-size: clamp(3rem, 8.4vw, 6.4rem);
  line-height: .95;
  letter-spacing: -.03em;
}
.hero h1 .amp { color: var(--accent); font-style: italic; }
.hero-sub { font-size: clamp(1.05rem, 1.8vw, 1.25rem); max-width: 34rem; }
.creds { display: flex; flex-wrap: wrap; gap: 6px 18px; font-family: var(--font-mono); font-size: .74rem; letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.creds span { display: inline-flex; align-items: center; gap: 8px; }
.creds span::before { content: ""; width: 6px; height: 6px; border-radius: 50%; background: var(--accent); }

/* FY panel */
.fy {
  min-width: 0;
  border: 1px solid var(--rule-strong);
  border-radius: 14px;
  background: var(--surface);
  padding: 22px;
  display: grid;
  gap: 18px;
  box-shadow: 0 30px 60px -40px rgba(0, 0, 0, .6);
}
.fy-top { display: flex; justify-content: space-between; align-items: start; gap: 12px; }
.fy-year { font-family: var(--font-display); font-size: clamp(2rem, 3.6vw, 2.6rem); line-height: 1; margin-top: 8px; }
.fy-q { font-family: var(--font-mono); font-size: .74rem; color: var(--accent); text-align: right; letter-spacing: .08em; text-transform: uppercase; line-height: 1.6; }
.fy-q b { display: block; color: var(--ink); font-weight: 500; }
.quarters { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 8px; }
.quarter { display: grid; gap: 6px; }
.quarter .label { font-size: .64rem; text-align: center; }
.month {
  position: relative;
  display: flex; align-items: center; justify-content: space-between; gap: 4px;
  height: 40px;
  padding: 0 10px;
  border-radius: 6px;
  border: 1px solid var(--rule);
  background: transparent;
  color: var(--faint);
  font-family: var(--font-mono);
  font-size: .76rem;
  text-transform: uppercase;
  letter-spacing: .06em;
}
button.month { cursor: pointer; }
button.month:hover { border-color: var(--accent); color: var(--ink); }
.month.past { background: color-mix(in srgb, var(--accent-2) 16%, transparent); color: var(--muted); border-color: transparent; }
.month.now { background: var(--accent); color: var(--accent-ink); border-color: var(--accent); font-weight: 600; }
.month .count { font-size: .64rem; opacity: .85; }
.fy-bar { display: grid; gap: 8px; }
.bar { height: 6px; border-radius: 999px; background: var(--rule); overflow: hidden; }
.bar i { display: block; height: 100%; width: 0; background: linear-gradient(90deg, var(--deep), var(--accent)); border-radius: inherit; }
.fy-meta { display: flex; justify-content: space-between; gap: 12px; font-family: var(--font-mono); font-size: .72rem; color: var(--muted); font-variant-numeric: tabular-nums; }
.fy-hint { font-size: .82rem; color: var(--faint); }

/* At a glance */
.glance { border-top: 1px solid var(--rule); }
.glance-grid { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); }
.glance-grid > div { padding: 22px 20px 22px 0; display: grid; gap: 6px; min-width: 0; }
.glance-grid > div + div { padding-left: 20px; border-left: 1px solid var(--rule); }
.glance-grid strong { font-weight: 500; font-size: 1.02rem; }

/* Due dates */
.dd-controls { display: flex; flex-wrap: wrap; gap: 8px; }
.dd-next {
  display: flex; flex-wrap: wrap; align-items: baseline; gap: 6px 12px;
  padding: 16px 18px;
  border: 1px solid var(--rule-strong);
  border-left: 3px solid var(--accent);
  border-radius: 8px;
  background: var(--surface);
  margin-bottom: 20px;
}
.dd-next .when { font-family: var(--font-mono); font-size: .8rem; color: var(--accent); text-transform: uppercase; letter-spacing: .06em; }
.dd-next strong { font-weight: 600; }
.chips { display: flex; flex-wrap: wrap; gap: 8px; margin-bottom: 18px; }
.chip {
  font-family: var(--font-mono);
  font-size: .72rem;
  letter-spacing: .08em;
  text-transform: uppercase;
  padding: 7px 14px;
  border-radius: 999px;
  border: 1px solid var(--rule-strong);
  background: transparent;
  color: var(--muted);
  cursor: pointer;
}
.chip[aria-pressed="true"] { background: var(--ink); color: var(--bg); border-color: var(--ink); }
.dd-month { font-family: var(--font-display); font-size: clamp(1.8rem, 3.4vw, 2.4rem); line-height: 1.1; }
.dd-list { list-style: none; border-top: 1px solid var(--rule-strong); }
.dd-row {
  display: grid;
  grid-template-columns: 92px 104px minmax(0, 1fr) auto;
  align-items: center;
  gap: 12px 18px;
  padding-block: 14px;
  border-bottom: 1px solid var(--rule);
}
.dd-date { font-family: var(--font-mono); font-variant-numeric: tabular-nums; font-size: .9rem; }
.dd-date b { font-weight: 600; }
.dd-date span { color: var(--muted); margin-left: 6px; font-size: .78rem; }
.tag { font-family: var(--font-mono); font-size: .68rem; letter-spacing: .08em; text-transform: uppercase; }
.tag[data-tag="gst"] { color: var(--tag-gst); }
.tag[data-tag="tds"] { color: var(--tag-tds); }
.tag[data-tag="itr"] { color: var(--tag-itr); }
.tag[data-tag="pf"] { color: var(--tag-pf); }
.tag[data-tag="roc"] { color: var(--tag-roc); }
.dd-text { min-width: 0; }
.dd-row.past { opacity: .5; }
.dd-row.today .dd-date b { color: var(--accent); }
.cal-link {
  display: inline-flex; align-items: center; gap: 6px;
  font-family: var(--font-mono); font-size: .68rem; letter-spacing: .08em; text-transform: uppercase;
  color: var(--muted); text-decoration: none;
  border: 1px solid var(--rule-strong); border-radius: 999px; padding: 6px 12px; white-space: nowrap;
}
.cal-link:hover { color: var(--ink); border-color: var(--ink); }
.cal-link svg { width: 13px; height: 13px; }
.dd-empty { padding: 24px 0; color: var(--muted); border-bottom: 1px solid var(--rule); }
.dd-note { margin-top: 18px; font-size: .84rem; color: var(--faint); max-width: 72ch; }

/* Services list */
.svc-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); column-gap: 48px; }
.svc {
  display: grid;
  grid-template-columns: 40px minmax(0, 1fr) 18px;
  gap: 4px 16px;
  padding-block: 22px;
  border-bottom: 1px dashed var(--rule-strong);
  text-decoration: none;
  align-items: start;
}
.svc:hover h3 { color: var(--accent); }
.svc-icon { width: 40px; height: 40px; border: 1px solid var(--rule-strong); border-radius: 8px; display: grid; place-items: center; color: var(--accent); grid-row: span 2; }
.svc-icon svg { width: 20px; height: 20px; }
.svc h3 { font-family: var(--font-body); font-weight: 600; font-size: 1.1rem; line-height: 1.35; }
.svc p { color: var(--muted); font-size: .95rem; grid-column: 2; }
.svc .arrow { color: var(--faint); grid-row: 1; grid-column: 3; }
.svc .arrow svg { width: 16px; height: 16px; }

/* Proprietor + firm card */
.split { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: clamp(32px, 6vw, 72px); align-items: center; }
.split > * { min-width: 0; }
.person { display: grid; gap: 18px; }
.person h2 { font-family: var(--font-display); font-size: clamp(2.4rem, 5vw, 3.6rem); line-height: 1; letter-spacing: -.02em; }
.ticks { list-style: none; display: grid; gap: 10px; }
.ticks li { display: flex; gap: 12px; align-items: baseline; }
.ticks li::before { content: ""; flex: none; width: 8px; height: 8px; border: 1.5px solid var(--accent); border-radius: 2px; transform: translateY(-1px); }
.ledger-card {
  border: 1px solid var(--rule-strong);
  border-radius: 14px;
  padding: 18px;
  background:
    radial-gradient(circle, var(--rule-strong) 1px, transparent 1.2px) 0 0 / 14px 14px,
    var(--band);
}
.ledger {
  background: var(--surface);
  border: 1px solid var(--rule-strong);
  border-radius: 10px;
  padding: 22px;
  font-family: var(--font-mono);
  font-size: .82rem;
}
.ledger-head { display: flex; justify-content: space-between; gap: 12px; margin-bottom: 16px; }
.ledger-head b { font-weight: 600; letter-spacing: .12em; text-transform: uppercase; }
.ledger-head span { color: var(--accent); letter-spacing: .1em; text-transform: uppercase; font-size: .72rem; }
.ledger dl { margin: 0; display: grid; gap: 10px; }
.ledger dl div { display: flex; align-items: baseline; gap: 8px; }
.ledger dt { color: var(--muted); white-space: nowrap; }
.ledger dd { margin: 0; text-align: right; overflow-wrap: anywhere; }
.ledger dl div::after { content: none; }
.ledger .lead { flex: 1; border-bottom: 1px dotted var(--rule-strong); transform: translateY(-4px); min-width: 16px; }

/* CTA band */
.cta { display: grid; grid-template-columns: minmax(0, 1.4fr) auto; gap: 24px 48px; align-items: end; }
.cta h2 { font-family: var(--font-display); font-size: clamp(1.9rem, 4vw, 2.9rem); line-height: 1.08; letter-spacing: -.01em; }
.cta p { color: var(--muted); margin-top: 12px; }

/* Page hero (inner pages) */
.page-hero { padding-block: clamp(48px, 7vw, 88px) clamp(36px, 5vw, 56px); display: grid; gap: 18px; }
.page-hero h1 { font-family: var(--font-display); font-size: clamp(2.6rem, 6.6vw, 4.6rem); line-height: 1; letter-spacing: -.025em; }

/* Services page */
.svc-index { display: flex; flex-wrap: wrap; gap: 8px; }
.svc-detail { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1.6fr); gap: 20px 56px; padding-block: 40px; border-top: 1px solid var(--rule); scroll-margin-top: 84px; }
.svc-detail > * { min-width: 0; }
.svc-detail h2 { font-family: var(--font-display); font-size: clamp(1.7rem, 3vw, 2.2rem); line-height: 1.1; display: flex; align-items: center; gap: 14px; }
.svc-detail h2 .svc-icon { grid-row: auto; flex: none; }
.svc-detail .intro { color: var(--muted); margin-top: 12px; }
.svc-detail .ask { margin-top: 20px; }
.inc { list-style: none; display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 28px; border-top: 1px solid var(--rule-strong); }
.inc li { padding: 12px 0 12px 22px; border-bottom: 1px solid var(--rule); position: relative; }
.inc li::before { content: ""; position: absolute; left: 0; top: 21px; width: 10px; height: 1.5px; background: var(--accent); }

/* About page */
.steps { list-style: none; display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 28px; counter-reset: s; }
.steps li { border-top: 1px solid var(--rule-strong); padding-top: 18px; display: grid; gap: 8px; align-content: start; min-width: 0; }
.steps li::before { counter-increment: s; content: "Step " counter(s); font-family: var(--font-mono); font-size: .7rem; letter-spacing: .14em; text-transform: uppercase; color: var(--accent); }
.steps h3 { font-weight: 600; font-size: 1.08rem; }
.steps p { color: var(--muted); font-size: .95rem; }
.who { list-style: none; display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 28px; }
.who li { min-width: 0; display: grid; gap: 8px; border-top: 1px solid var(--rule-strong); padding-top: 18px; }
.who h3 { font-weight: 600; font-size: 1.08rem; }
.who p { color: var(--muted); font-size: .95rem; }

/* Contact page */
.contact-grid { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1.1fr); gap: clamp(32px, 6vw, 72px); align-items: start; }
.contact-grid > * { min-width: 0; }
.channels { margin: 0; border-top: 1px solid var(--rule-strong); }
.channel { display: grid; gap: 8px; padding-block: 18px; border-bottom: 1px solid var(--rule); }
.channel dt { font-family: var(--font-mono); font-size: .7rem; letter-spacing: .14em; text-transform: uppercase; color: var(--muted); }
.channel dd { margin: 0; display: flex; flex-wrap: wrap; align-items: center; gap: 10px 14px; }
.channel .value { font-size: 1.12rem; font-variant-numeric: tabular-nums; overflow-wrap: anywhere; }
.mini-btn {
  font-family: var(--font-mono); font-size: .68rem; letter-spacing: .08em; text-transform: uppercase;
  padding: 6px 12px; border-radius: 999px; border: 1px solid var(--rule-strong);
  background: transparent; color: var(--ink); cursor: pointer; text-decoration: none; display: inline-block;
}
.mini-btn:hover { border-color: var(--ink); }
.form {
  border: 1px solid var(--rule-strong);
  border-radius: 14px;
  background: var(--surface);
  padding: clamp(20px, 3vw, 32px);
  display: grid;
  gap: 18px;
}
.form h2 { font-family: var(--font-display); font-size: 1.8rem; line-height: 1.1; }
.field { display: grid; gap: 6px; }
.field label { font-family: var(--font-mono); font-size: .7rem; letter-spacing: .12em; text-transform: uppercase; color: var(--muted); }
.field input, .field select, .field textarea {
  width: 100%;
  font: inherit;
  color: var(--ink);
  background: var(--bg);
  border: 1px solid var(--rule-strong);
  border-radius: 8px;
  padding: 12px 14px;
}
.field textarea { min-height: 130px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { outline: 2px solid var(--accent); outline-offset: 0; border-color: transparent; }
.row2 { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; }
.consent { font-size: .85rem; color: var(--muted); }
.hp { position: absolute; left: -9999px; }

/* Prose (privacy) */
.prose { max-width: 68ch; display: grid; gap: 16px; padding-bottom: 80px; }
.prose h2 { font-family: var(--font-display); font-size: 1.6rem; margin-top: 16px; }
.prose ul { padding-left: 20px; display: grid; gap: 6px; }
.prose p, .prose li { color: var(--muted); }

/* Footer */
.foot { border-top: 1px solid var(--rule); background: var(--band); padding-block: 56px 28px; font-size: .92rem; }
.foot-grid { display: grid; grid-template-columns: minmax(0, 1.4fr) repeat(3, minmax(0, 1fr)); gap: 32px; }
.foot-grid > div { display: grid; gap: 10px; align-content: start; min-width: 0; }
.foot a { color: var(--muted); text-decoration: none; }
.foot a:hover { color: var(--ink); text-decoration: underline; text-underline-offset: 3px; }
.foot address { font-style: normal; color: var(--muted); }
.foot .brand-name { font-size: 1.5rem; }
.foot-bottom { margin-top: 40px; padding-top: 20px; border-top: 1px solid var(--rule); display: flex; flex-wrap: wrap; justify-content: space-between; gap: 8px 24px; color: var(--faint); font-size: .82rem; }

/* Responsive */
@media (max-width: 960px) {
  .hero-grid, .split, .contact-grid, .cta { grid-template-columns: minmax(0, 1fr); }
  .glance-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .glance-grid > div:nth-child(3) { padding-left: 0; border-left: 0; }
  .glance-grid > div:nth-child(n+3) { border-top: 1px solid var(--rule); }
  .steps { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .foot-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .svc-detail { grid-template-columns: minmax(0, 1fr); }
}
@media (max-width: 760px) {
  .svc-grid { grid-template-columns: minmax(0, 1fr); }
  .who { grid-template-columns: minmax(0, 1fr); }
  .dd-row { grid-template-columns: 84px minmax(0, 1fr); gap: 4px 14px; }
  .dd-row .tag { grid-column: 2; grid-row: 1; }
  .dd-row .dd-date { grid-row: span 2; align-self: start; }
  .dd-row .dd-text { grid-column: 2; }
  .dd-row .cal-link { grid-column: 2; justify-self: start; margin-top: 6px; }
  .inc { grid-template-columns: minmax(0, 1fr); }
}
@media (max-width: 560px) {
  .brand-sub { display: none; }
  .glance-grid { grid-template-columns: minmax(0, 1fr); }
  .glance-grid > div, .glance-grid > div + div { padding-left: 0; border-left: 0; }
  .glance-grid > div + div { border-top: 1px solid var(--rule); }
  .steps { grid-template-columns: minmax(0, 1fr); }
  .row2 { grid-template-columns: minmax(0, 1fr); }
  .foot-grid { grid-template-columns: minmax(0, 1fr); }
  .month { padding: 0 6px; justify-content: center; }
  .month .count { display: none; }
  .fy { padding: 16px; }
}

/* Particle band */
.particles { position: relative; height: clamp(130px, 18vw, 220px); margin-top: calc(-1 * clamp(24px, 4vw, 56px)); overflow: hidden; pointer-events: none; }
.particles canvas { position: absolute; inset: 0; width: 100%; height: 100%; display: block; }

/* ---------- FAQ on service pages ---------- */
.faq { display: grid; border-top: 1px solid var(--rule-strong); max-width: 62rem; }
.faq-item { border-bottom: 1px solid var(--rule); }
.faq-item summary { cursor: pointer; list-style: none; padding: 18px 40px 18px 0; font-weight: 600; font-size: 1.05rem; position: relative; }
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after { content: "+"; position: absolute; right: 6px; top: 13px; font-family: var(--font-mono); font-size: 1.35rem; color: var(--accent); }
.faq-item[open] summary::after { content: "\2212"; }
.faq-item summary:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; border-radius: 4px; }
.faq-item p { color: var(--muted); padding: 0 0 20px; max-width: 70ch; }
.ask.actions { display: flex; flex-wrap: wrap; gap: 10px; }

/* ---------- Theme switch: both choices always visible ---------- */
.theme-switch { display: inline-flex; padding: 3px; gap: 2px; border: 1px solid var(--rule-strong); border-radius: 999px; background: var(--surface); }
.ts-btn {
  display: inline-flex; align-items: center; gap: 6px;
  min-height: 34px; padding: 0 12px; border: 0; border-radius: 999px;
  background: transparent; color: var(--muted); cursor: pointer;
  font: 600 .78rem/1 var(--font-body); letter-spacing: .02em;
}
.ts-btn svg { width: 16px; height: 16px; flex: none; }
.ts-btn:hover { color: var(--ink); }
.ts-btn[aria-pressed="true"] { background: var(--accent); color: var(--accent-ink); }
@media (max-width: 480px) {
  .ts-btn { padding: 0 9px; }
  .ts-btn span { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
}

/* ---------- Back button on inner pages ---------- */
.back-link {
  justify-self: start; display: inline-flex; align-items: center; gap: 8px;
  min-height: 40px; padding: 0 16px 0 12px; border: 1px solid var(--rule-strong); border-radius: 999px;
  color: var(--ink); text-decoration: none; font-weight: 600; font-size: .92rem; background: var(--surface);
}
.back-link svg { width: 16px; height: 16px; }
.back-link:hover { border-color: var(--accent); color: var(--accent); }

/* ---------- Links look like links ---------- */
.tlink, .lede a, .prose a, .cta p a, .consent a, .dd-note a, .eyebrow a, .ledger dd a, .glance a {
  color: var(--link); text-decoration: underline; text-decoration-thickness: 1px; text-underline-offset: 3px;
}
.tlink:hover, .lede a:hover, .prose a:hover, .cta p a:hover, .consent a:hover, .dd-note a:hover, .eyebrow a:hover, .ledger dd a:hover, .glance a:hover {
  text-decoration-thickness: 2px;
}
.glance strong .tlink { color: var(--link); }
.foot a { color: var(--ink); text-decoration: underline; text-decoration-color: var(--rule-strong); text-underline-offset: 4px; }
.foot a:hover { color: var(--link); text-decoration-color: currentColor; }
a.chip { text-decoration: none; }
a.chip:hover { border-color: var(--accent); color: var(--accent); }
.svc { transition: background-color .15s; }
.svc:hover { background: color-mix(in srgb, var(--surface) 60%, transparent); }
.svc:hover .arrow { color: var(--accent); }

/* ---------- Theme change effect ---------- */
/* Modern browsers: the new theme spreads out in a circle from the switch */
::view-transition-old(root), ::view-transition-new(root) { animation: none; mix-blend-mode: normal; }
::view-transition-new(root) { animation: mco-reveal .65s cubic-bezier(.4, 0, .2, 1) both; }
@keyframes mco-reveal {
  from { clip-path: circle(0px at var(--tx, 90%) var(--ty, 34px)); }
  to   { clip-path: circle(var(--tr, 150vmax) at var(--tx, 90%) var(--ty, 34px)); }
}
/* Older browsers: colours fade smoothly instead of snapping */
.theme-fade, .theme-fade *, .theme-fade *::before, .theme-fade *::after {
  transition: background-color .45s ease, color .45s ease, border-color .45s ease, fill .45s ease !important;
}
.ts-btn { transition: background-color .25s ease, color .25s ease; }
.ts-btn[aria-pressed="true"] svg { animation: mco-spin .5s ease; }
@keyframes mco-spin { from { transform: rotate(-90deg) scale(.6); } to { transform: none; } }
@media (prefers-reduced-motion: reduce) {
  ::view-transition-new(root) { animation: none; }
  .ts-btn[aria-pressed="true"] svg { animation: none; }
}