@charset "UTF-8";
:root{--ink:#122f35;--muted:#5e7175;--green:#087e73;--green-dark:#075e57;--mint:#e4f1eb;--paper:#f6f7f2;--line:#dce3df;--white:#fff;--amber:#e8b667;--radius:16px;--shadow:0 18px 48px #193b3020;font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--ink);font-synthesis:none;line-height:1.6;background:var(--paper)}*{box-sizing:border-box}body{margin:0}a{color:var(--green-dark);text-decoration:none}a:hover{text-decoration:underline}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}:focus-visible{outline:3px solid var(--amber);outline-offset:3px}[hidden]{display:none!important}.wrap{max-width:1220px;margin:auto;padding:0 32px}.skip-link{position:fixed;top:-70px;left:20px;background:var(--ink);color:white;padding:12px;z-index:99}.skip-link:focus{top:10px}.site-header{background:#fffffff5;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:15;backdrop-filter:blur(14px)}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:30px;min-height:85px}.brand{display:flex;gap:12px;align-items:center;color:var(--ink);line-height:1.1;letter-spacing:-.9px;font-size:25px;font-weight:760}.brand:hover{text-decoration:none}.brand svg{width:36px;height:36px}.brand small{display:block;text-transform:uppercase;font-size:9px;letter-spacing:2.5px;font-weight:600;margin-top:5px;color:var(--muted)}nav{display:flex;align-items:center;gap:30px;font-size:14px;font-weight:600}nav a{color:var(--ink)}.nav-pill{background:var(--mint);padding:10px 18px;border-radius:30px}#menu-toggle{display:none}.hero{padding:80px 0 70px;background:radial-gradient(ellipse at 85% 15%,#e4ece0 0,transparent 49%)}.hero-grid{display:grid;grid-template-columns:1.2fr 1fr;gap:65px;align-items:center}.eyebrow{color:var(--green-dark);text-transform:uppercase;letter-spacing:2px;font-size:11px;font-weight:750;display:flex;gap:10px;align-items:center}.eyebrow:before{content:"";width:25px;height:2px;background:var(--green)}h1,h2,h3,p{margin-top:0}h1,h2{letter-spacing:-1.5px;line-height:1.13}.hero h1{font-size:clamp(42px,5.2vw,68px);font-weight:560;margin:22px 0}.serif{font-family:Georgia,"Times New Roman",serif;font-style:italic;font-weight:400;color:var(--green)}.hero p{font-size:17px;line-height:1.8;max-width:510px;color:var(--muted)}.hero-actions{display:flex;align-items:center;gap:25px;margin:30px 0}.button,button.primary{display:inline-flex;align-items:center;justify-content:center;gap:12px;border:0;border-radius:8px;padding:14px 23px;background:var(--green);color:white;font-weight:650;font-size:14px;cursor:pointer;text-decoration:none}.button:hover,button.primary:hover{background:var(--green-dark);text-decoration:none}.quiet-link{font-size:14px;font-weight:650}.trust-line{display:flex;gap:18px;flex-wrap:wrap;font-size:11px;color:var(--muted);margin-top:25px}.trust-line span:before{content:"✓";color:var(--green);margin-right:6px}.hero-tool{border-radius:20px;background:white;padding:26px;box-shadow:var(--shadow);transform:rotate(1deg);border:1px solid #dbe4df}.mini-top{display:flex;justify-content:space-between;color:var(--muted);font-size:10px;text-transform:uppercase;letter-spacing:1px;margin-bottom:20px}.mini-top span:last-child{color:var(--green);background:var(--mint);padding:2px 7px;border-radius:10px}.hero-tool h3{font-size:20px;font-weight:650;margin-bottom:22px}.mini-inputs{display:grid;grid-template-columns:1fr 1fr;gap:15px}.mini-label{font-size:11px;color:var(--muted)}.mini-value{font-size:21px;border-bottom:1px solid var(--line);padding:5px 0 14px}.mini-result{margin-top:23px;padding:24px;background:var(--ink);color:white;border-radius:12px}.mini-result small{color:#a5cbc3;font-size:11px}.mini-result strong{display:block;font-size:38px;font-weight:520;letter-spacing:-1px}.mini-result .bars{display:flex;gap:7px;height:72px;align-items:end;margin-top:15px}.bars i{background:#92c8ae;flex:1;border-radius:3px 3px 0 0}.mini-foot{display:flex;justify-content:space-between;font-size:11px;color:var(--muted);margin-top:18px}.section{padding:55px 0}.section-white{background:white;border-block:1px solid var(--line)}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:25px;margin-bottom:26px}.section-heading h2{font-size:32px;font-weight:580;margin-bottom:8px}.section-heading p{margin:0;color:var(--muted);font-size:14px}.section-heading a{font-size:13px;font-weight:650}.category-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:12px}.category-card{border:1px solid var(--line);padding:22px 17px;border-radius:12px;background:white;color:var(--ink);transition:transform .2s,box-shadow .2s}.category-card:hover{transform:translateY(-3px);box-shadow:0 10px 25px #183e3012;text-decoration:none}.category-symbol{display:grid;place-items:center;width:38px;height:38px;background:var(--mint);color:var(--green);font-size:18px;border-radius:10px;margin-bottom:18px}.category-card strong{display:block;font-size:13px;line-height:1.4}.category-card small{font-size:11px;color:var(--muted);display:block;margin-top:6px}.tool-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.tool-card{display:flex;flex-direction:column;border:1px solid var(--line);background:#fff;border-radius:12px;padding:23px;min-height:195px;color:var(--ink);transition:border-color .2s,transform .2s}.tool-card:hover{border-color:var(--green);transform:translateY(-2px);text-decoration:none}.tool-card .tag{font-size:10px;color:var(--green);text-transform:uppercase;letter-spacing:1px;margin-bottom:12px}.tool-card h3{font-weight:620;letter-spacing:-.3px;font-size:18px;line-height:1.35;margin-bottom:10px}.tool-card p{font-size:12px;line-height:1.7;color:var(--muted);margin-bottom:15px}.tool-card .arrow{margin-top:auto;color:var(--green);font-size:13px;font-weight:650}.search-bar{position:relative;margin:25px 0 30px;max-width:680px}.search-bar input{width:100%;padding:16px 20px 16px 47px;border:1px solid #becdc6;border-radius:10px;background:white;color:var(--ink);font-size:14px}.search-bar:before{content:"⌕";position:absolute;left:18px;top:7px;font-size:30px;color:var(--muted)}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.method-strip{display:grid;grid-template-columns:repeat(3,1fr);gap:35px;padding:38px 0}.method-strip b{display:block;font-size:15px;margin:10px 0}.method-strip p{font-size:13px;color:var(--muted);margin:0}.method-no{color:var(--green);font-size:12px;letter-spacing:1px}.site-footer{background:var(--ink);color:#c8dbd5;margin-top:65px;padding:45px 0 25px}.footer-top{display:flex;justify-content:space-between;gap:45px}.site-footer .brand{color:white}.site-footer p{font-size:12px;max-width:440px;margin-top:18px;color:#adc3bc}.footer-links{display:flex;gap:26px;flex-wrap:wrap;align-content:flex-start}.footer-links a{font-size:12px;color:#d2e4dd}.footer-bottom{border-top:1px solid #ffffff23;margin-top:30px;padding-top:20px;display:flex;justify-content:space-between;gap:20px;font-size:10px;color:#9ab5ac}.breadcrumbs{padding:28px 0 20px;font-size:11px;color:var(--muted)}.breadcrumbs a{color:var(--muted)}.breadcrumbs span{margin:0 9px}.page-heading{max-width:820px;margin-bottom:30px}.page-heading h1{font-size:clamp(32px,4vw,46px);font-weight:600;margin:15px 0}.page-heading p{color:var(--muted);font-size:15px;line-height:1.8;max-width:730px}.small-meta{font-size:11px;color:var(--muted);display:flex;gap:18px;flex-wrap:wrap}.calc-grid{display:grid;grid-template-columns:1.15fr 1fr;gap:28px;align-items:start}.input-card{border:1px solid var(--line);border-radius:var(--radius);background:white;padding:28px}.card-heading{display:flex;justify-content:space-between;align-items:center;margin-bottom:25px}.card-heading h2{font-size:19px;font-weight:650;letter-spacing:-.4px;margin:0}.text-button{background:none;border:0;color:var(--green);font-size:12px;cursor:pointer;padding:5px}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}.field.wide{grid-column:1/-1}.field label{display:block;font-size:12px;font-weight:650;margin-bottom:7px}.control{position:relative}.control input,.control select,.control textarea{width:100%;border:1px solid #c9d5cf;border-radius:7px;background:#fbfcf9;padding:11px 12px;min-height:46px;color:var(--ink);font-size:14px}.control input.has-suffix{padding-right:70px}.control .suffix{position:absolute;right:12px;top:13px;color:var(--muted);font-size:11px;pointer-events:none}.control textarea{min-height:120px;font-family:ui-monospace,monospace;resize:vertical;font-size:12px;line-height:1.8}.field .help{display:block;color:var(--muted);font-size:10px;line-height:1.6;margin-top:6px}.form-actions{margin-top:24px;display:flex;align-items:center;gap:18px}.privacy-note{font-size:10px;color:var(--muted)}.calculation-error{background:#fff0ec;border:1px solid #dfa89b;border-radius:7px;color:#8a3021;padding:13px;font-size:13px;margin-top:15px}.result-card{background:var(--ink);color:#fff;border-radius:var(--radius);padding:30px;position:sticky;top:110px}.result-card .card-heading h2{font-size:13px;letter-spacing:1px;text-transform:uppercase;color:#9fc9bb}.example-label{font-size:10px;border:1px solid #ffffff30;border-radius:20px;padding:3px 10px;color:#bed8cb}.primary-result{padding:10px 0 25px}.result-label{display:block;color:#bcd7cb;font-size:12px}.primary-result .result-value{display:block;font-size:clamp(28px,3vw,43px);line-height:1.3;font-weight:550;letter-spacing:-1px;margin-top:9px;overflow-wrap:anywhere}.secondary-result{display:flex;justify-content:space-between;gap:14px;margin:10px 0}.secondary-result strong{font-weight:550}.breakdown-row{display:flex;justify-content:space-between;gap:20px;padding:11px 0;border-top:1px solid #ffffff20;font-size:12px}.breakdown-row dt{color:#bed5cc}.breakdown-row dd{margin:0;text-align:right}.result-notes p{font-size:11px;color:#b8cfc5;line-height:1.7}.result-actions{border-top:1px solid #ffffff22;padding-top:20px;display:flex;gap:18px;flex-wrap:wrap}.result-actions button{background:none;border:0;color:#dbebe3;font-size:11px;cursor:pointer;padding:0}.result-actions button:disabled{opacity:.4;cursor:default}.result-card dl{margin:0 0 16px}.detail-grid{display:grid;grid-template-columns:1.15fr 1fr;gap:28px;margin-top:35px}.content-card{background:white;border:1px solid var(--line);border-radius:var(--radius);padding:28px;margin-bottom:24px}.content-card h2{font-size:22px;font-weight:600;letter-spacing:-.5px}.content-card p,.content-card li{font-size:13px;color:var(--muted);line-height:1.9}.content-card ol,.content-card ul{padding-left:20px}.formula{background:var(--paper);padding:16px;border-left:3px solid var(--green);border-radius:0 7px 7px 0;font-family:ui-monospace,monospace;font-size:12px;line-height:1.8;overflow-wrap:anywhere}.content-card details{border-top:1px solid var(--line);padding:15px 0}.content-card summary{font-size:13px;font-weight:650;cursor:pointer}.content-card details p{margin:12px 0 0}.source-links{list-style:none;padding:0!important}.source-links li{margin:10px 0}.source-links a{font-size:12px;text-decoration:underline}.table-scroll{overflow:auto;margin-top:24px;max-height:420px}.data-table{border-collapse:collapse;width:100%;font-size:12px;white-space:nowrap;background:white}.data-table th{background:#eef3ef;color:var(--ink);padding:10px;text-align:left;position:sticky;top:0}.data-table td{padding:10px;border-bottom:1px solid var(--line);color:var(--ink)}#result-chart svg{display:block;width:100%;background:#eff6f2;border-radius:8px;margin-top:22px}.chart-caption{font-size:10px;color:var(--muted)}.article{max-width:850px;margin:45px auto}.article h1{font-size:42px}.article h2{font-size:24px;margin-top:35px}.article p,.article li{font-size:14px;line-height:1.9;color:var(--muted)}.directory-top{padding:45px 0 15px}.directory-top h1{font-size:44px}.empty-state{padding:40px;border:1px dashed var(--line);border-radius:12px;color:var(--muted)}.category-count{color:var(--green);font-size:12px}.code-id{display:none}
@media(max-width:1000px){.category-grid{grid-template-columns:repeat(3,1fr)}.hero-grid{gap:30px}.hero{padding:55px 0}.calc-grid,.detail-grid{grid-template-columns:1.1fr 1fr}.form-grid{grid-template-columns:1fr}.form-grid .field{grid-column:1}.tool-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:720px){.wrap{padding:0 20px}.header-inner{min-height:72px}.brand{font-size:22px}.brand svg{width:31px}.site-header nav{display:none;position:absolute;left:0;right:0;top:72px;background:white;padding:20px;box-shadow:0 12px 16px #0001}.site-header nav.open{display:flex;flex-direction:column;align-items:start}#menu-toggle{display:block;border:1px solid var(--line);background:white;border-radius:6px;padding:7px 11px;color:var(--ink)}.hero{padding:42px 0}.hero-grid{grid-template-columns:1fr;gap:35px}.hero h1{font-size:48px;max-width:450px}.hero p{font-size:15px}.hero-tool{transform:none;max-width:500px}.hero-actions{gap:18px}.category-grid{grid-template-columns:repeat(2,1fr)}.section{padding:38px 0}.section-heading{align-items:start}.section-heading h2{font-size:27px}.section-heading a{white-space:nowrap;margin-top:7px}.tool-grid{grid-template-columns:1fr}.method-strip{grid-template-columns:1fr;gap:22px;padding:25px 0}.footer-top,.footer-bottom{flex-direction:column;gap:20px}.site-footer{margin-top:40px}.calc-grid,.detail-grid{grid-template-columns:1fr;gap:20px}.result-card{position:static;padding:25px}.input-card,.content-card{padding:22px}.form-grid{grid-template-columns:1fr 1fr;gap:16px}.form-grid .field.wide{grid-column:1/-1}.field label{font-size:11px}.page-heading h1{font-size:35px}.breadcrumbs{padding-top:20px}.detail-grid{margin-top:25px}.hero-tool .mini-result strong{font-size:34px}.directory-top h1{font-size:36px}}
@media(max-width:410px){.form-grid{grid-template-columns:1fr}.hero h1{font-size:42px}.category-card{padding:17px 13px}.hero-actions{flex-wrap:wrap}.primary-result .result-value{font-size:32px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
@media print{.site-header,.site-footer,.hero,.result-actions,.form-actions,.skip-link,#menu-toggle{display:none!important}body{background:white}.wrap{max-width:none;padding:0}.calc-grid,.detail-grid{display:block}.result-card{position:static;color:#000;background:#fff;border:1px solid #aaa}.result-label,.result-card dt,.result-card dd,.result-card .card-heading h2{color:#000}.result-notes p{color:#333}.content-card{break-inside:avoid}.table-scroll{max-height:none;overflow:visible}details p{display:block}.site-footer{display:none}}

.template-links{display:flex;flex-wrap:wrap;gap:12px;padding:18px 0 0;font-size:13px}.help{font-size:12px!important;line-height:1.5}.privacy-note{font-size:11px!important}

.calc-grid>*,.detail-grid>*,.form-grid>*,.hero-grid>*{min-width:0}.table-scroll{width:100%;max-width:100%}.control input,.control textarea,.control select{max-width:100%;min-width:0}.breakdown-row dd,.secondary-result strong{overflow-wrap:anywhere}.source-links a{overflow-wrap:anywhere}

.chart-legend{display:flex;flex-wrap:wrap;gap:14px;font-size:11px;color:var(--muted);margin-top:10px}.chart-legend span{display:flex;align-items:center;gap:6px}.chart-legend i{display:inline-block;width:14px;height:3px}.worked-example dl{display:grid;grid-template-columns:1fr 1fr;gap:6px 20px;font-size:12px}.worked-example dd{margin:0;white-space:pre-wrap;overflow-wrap:anywhere}.worked-example dt{color:var(--muted)}

.vat-composition{display:flex;height:12px;gap:3px;margin-top:24px;border-radius:4px;overflow:hidden}.vat-composition i:first-child{background:#92c8ae}.vat-composition i:last-child{background:#e8b667}.mini-chart-key{font-size:10px;color:#bcd7cb;margin-top:9px}

/* Topic navigation and contextual links remain plain HTML and work without JavaScript. */
.hero-tool h2{font-size:20px;font-weight:650;letter-spacing:-.3px;line-height:1.4;margin-bottom:22px}
.breadcrumbs{flex-wrap:wrap;gap:6px;font-weight:400;line-height:1.7}.breadcrumbs span{margin:0}.breadcrumbs [aria-current]{overflow-wrap:anywhere}
.footer-categories{display:flex;flex-wrap:wrap;gap:14px 25px;margin-top:28px}.footer-categories a{color:#c8dbd5;font-size:12px;font-weight:500}
.topic-links,.page-jumps{display:flex;flex-wrap:wrap;gap:9px;margin:22px 0 0}.topic-links a,.page-jumps a{font-size:12px;font-weight:600;border:1px solid var(--line);border-radius:20px;padding:7px 13px;background:#fff;color:var(--green-dark)}
.hub-guide{background:white;border:1px solid var(--line);border-radius:16px;padding:28px;margin:12px 0 34px}.hub-guide h2{font-size:25px;font-weight:600}.choice-grid{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px 35px}.choice-grid a{font-size:15px;font-weight:650;text-decoration:underline;text-underline-offset:3px}.choice-grid p{font-size:13px;color:var(--muted);margin:8px 0 0}
#category-tools{font-size:28px;margin:0 0 12px}.related-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.related-tool{background:white;border:1px solid var(--line);border-radius:12px;padding:23px}.related-tool h3{font-size:17px;line-height:1.4;font-weight:650;margin-bottom:10px}.related-tool h3 a{text-decoration:underline;text-underline-offset:3px}.related-tool p,.topic-backlink{font-size:13px;line-height:1.8;color:var(--muted)}.related-tool p{margin:0}.topic-backlink{margin:22px 0 0}.topic-backlink a{text-decoration:underline}.worked-example h3{font-size:14px;margin:20px 0 12px}
[id]{scroll-margin-top:105px}
@media(max-width:720px){.choice-grid,.related-grid{grid-template-columns:1fr}.hub-guide{padding:22px}.page-jumps a{padding:6px 10px}.directory-top{padding-top:25px}.footer-categories{gap:14px 20px}.breadcrumbs{font-size:10px}.topic-links{gap:8px}}
@media(prefers-reduced-motion:reduce){*,*:before,*:after{scroll-behavior:auto!important;transition:none!important}}
@media print{.page-jumps,.related-grid,.topic-backlink{display:none!important}}

/* Explanatory reading stays below the tool and remains available without scripts. */
.content-card .guide-overview{font-size:14px;color:var(--ink);line-height:1.85;margin:22px 0}
.content-card .guide-steps{padding-left:25px;margin:24px 0}.guide-steps>li{padding:0 0 15px 5px}.guide-steps>li::marker{color:var(--green);font-weight:750}.guide-steps h3{font-size:15px;font-weight:650;line-height:1.45;color:var(--ink);margin:0 0 8px}.guide-steps p{margin:0}
.guide-inputs dl{margin:0}.guide-inputs dt{font-size:13px;font-weight:650;color:var(--ink);margin:20px 0 7px}.guide-inputs dd{margin:0;color:var(--muted);font-size:13px;line-height:1.9;overflow-wrap:anywhere}.guide-inputs dt:first-child{margin-top:0}
.guide-reading{border-top:3px solid var(--green)}.guide-reading p:last-child{margin-bottom:0}.guide-pitfalls li{margin-bottom:12px}.guide-pitfalls li:last-child{margin-bottom:0}.content-card .example-explanation{padding:13px 15px;background:var(--mint);border-radius:7px;color:var(--ink);margin:15px 0;line-height:1.85}
.guide-steps p,.guide-reading p,.guide-inputs dd,.guide-pitfalls li{font-size:14px;line-height:1.85}.guide-steps h3{font-size:16px}

/* Shared visual system. Screen-only refinements retain the existing print layout. */
@media screen {
  :root {
    --ink:#183834; --muted:#566963; --green:#087565; --green-dark:#07594e;
    --mint:#e8f2ed; --paper:#f5f7f4; --line:#dce5df; --amber:#c99b4b;
    --shadow:0 4px 8px #163c2f04,0 22px 60px #163c2f0d;
    font-family:"Segoe UI",-apple-system,BlinkMacSystemFont,Arial,sans-serif;
    -webkit-font-smoothing:antialiased;
  }
  .wrap { max-width:1280px; padding-inline:40px; }
  h1,h2 { letter-spacing:-.045em; } h1 { text-wrap:balance; }
  a:hover { text-underline-offset:4px; }
  :focus-visible { outline:3px solid #b47925; outline-offset:4px; }
  .icon { display:inline-block; width:20px; height:20px; flex-shrink:0; vertical-align:middle; }
  [id] { scroll-margin-top:104px; }
  .site-header { background:#fffffffa; }
  .header-inner { min-height:80px; }
  .brand { gap:11px; font-size:26px; font-weight:700; }
  .brand svg { width:38px; height:38px; flex-shrink:0; }
  .brand-wordmark { display:grid; gap:3px; line-height:1.05; letter-spacing:-.6px; }
  .brand-wordmark>span { display:block; white-space:nowrap; }
  .brand-wordmark-subtitle { font-size:14px; font-weight:600; letter-spacing:.25px; }
  .brand small { letter-spacing:3px; margin-top:7px; }
  nav { gap:28px; }
  .site-header nav a { display:inline-flex; align-items:center; gap:8px; min-height:44px; }
  .nav-pill { border:1px solid var(--line); padding:8px 16px; border-radius:8px; background:#f8faf8; }
  .nav-pill .icon { width:17px; height:17px; }

  /* Home and discovery */
  .hero { padding:76px 0 80px; background:linear-gradient(120deg,#f7f8f4,#eef4ed); border-bottom:1px solid var(--line); }
  .hero-grid { grid-template-columns:minmax(0,1.15fr) minmax(0,1fr); gap:86px; }
  .eyebrow { letter-spacing:1.7px; font-weight:700; }
  .eyebrow:before { width:6px; height:6px; border-radius:50%; }
  .hero h1 { font-size:clamp(44px,5.1vw,68px); font-weight:650; margin:22px 0 24px; line-height:1.06; }
  .serif { font:inherit; color:var(--green); }
  .hero p { max-width:540px; line-height:1.8; }
  .button,button.primary { min-height:50px; border:1px solid transparent; border-radius:9px; font-size:15px; padding:13px 23px; transition:background .16s,box-shadow .16s; }
  .button:hover,button.primary:hover { box-shadow:0 3px 8px #103c3020; }
  button.primary:disabled { opacity:.6; }
  .quiet-link { display:inline-flex; align-items:center; min-height:44px; font-weight:600; border-bottom:1px solid #b8c9be; }
  .trust-line { gap:20px; font-size:12px; margin-top:29px; }
  .trust-line span { display:inline-flex; align-items:center; gap:6px; }
  .trust-line span:before { content:none; }
  .trust-line .icon { width:15px; height:15px; color:var(--green); }
  .hero-tool { transform:none; padding:0; border:1px solid #d7e1da; overflow:hidden; color:var(--ink); transition:box-shadow .2s,border-color .2s; }
  .hero-tool:hover { text-decoration:none; border-color:#8eafa0; box-shadow:0 12px 40px #163c2f15; }
  .mini-top { align-items:center; gap:12px; padding:17px 26px; border-bottom:1px solid var(--line); background:#fafcf9; margin:0; text-transform:none; letter-spacing:0; font-size:11px; }
  .mini-top .mini-category { display:inline-flex; align-items:center; gap:8px; font-weight:600; color:var(--ink); }
  .mini-category .icon { width:18px; height:18px; color:var(--green); }
  .mini-top .example-badge { padding:4px 9px; border-radius:5px; color:var(--green-dark); font-size:10px; font-weight:600; }
  .mini-body { padding:25px 26px 22px; }
  .hero-tool h2 { font-size:24px; font-weight:650; letter-spacing:-.6px; margin-bottom:23px; }
  .mini-inputs { gap:14px; }
  .mini-label { font-size:12px; margin-bottom:8px; }
  .mini-value { font-size:21px; font-weight:600; background:#fcfdfb; border:1px solid var(--line); border-radius:7px; padding:10px 12px; }
  .mini-result { margin-top:20px; padding:23px; background:#173f38; border-radius:11px; }
  .mini-result small { color:#c5ded3; font-size:12px; }
  .mini-result strong { font-size:43px; line-height:1.2; font-weight:600; letter-spacing:-1.7px; margin-top:7px; }
  .vat-composition { height:7px; margin-top:20px; }.vat-composition i:first-child { background:#9ed1b8; }.vat-composition i:last-child { background:#e7ba75; }
  .mini-chart-key { display:flex; justify-content:space-between; gap:15px; font-size:11px; color:#d2e5db; margin-top:11px; }
  .mini-foot { align-items:center; gap:12px; font-size:12px; margin-top:19px; }
  .mini-foot strong { display:inline-flex; align-items:center; gap:8px; color:var(--green-dark); font-size:12px; font-weight:600; }.mini-foot .icon { width:16px; height:16px; }
  .section { padding:60px 0; }.hero+.section-white { border-top:0; }
  .section-heading { margin-bottom:30px; }.section-heading h2 { font-weight:650; margin-bottom:10px; letter-spacing:-1px; }.section-heading p { font-size:15px; }.section-heading a { font-size:14px; font-weight:600; }
  .category-grid { grid-template-columns:repeat(5,minmax(0,1fr)); gap:14px; }
  .category-card { padding:23px 20px; transition:border-color .16s,background .16s; }
  .category-card:hover { transform:none; box-shadow:none; border-color:#87aa99; background:#f6faf6; }
  .category-symbol { width:43px; height:43px; border-radius:11px; margin-bottom:21px; }.category-symbol .icon { width:23px; height:23px; }
  .category-card strong { font-size:14px; font-weight:600; line-height:1.45; }.category-card small { display:flex; justify-content:space-between; align-items:center; gap:8px; font-size:12px; margin-top:8px; }.category-card small .icon { width:15px; height:15px; color:var(--green); }
  .tool-grid { grid-template-columns:repeat(3,minmax(0,1fr)); gap:20px; }
  .tool-card { padding:25px; border-radius:13px; transition:border-color .16s,box-shadow .16s; }
  .tool-card:hover { transform:none; border-color:#87aa99; box-shadow:0 8px 24px #173f3809; }
  .tool-card .tag { display:flex; align-items:center; gap:9px; font-size:11px; font-weight:600; color:var(--green-dark); margin-bottom:19px; text-transform:none; letter-spacing:0; }.tag .icon { width:18px; height:18px; }
  .tool-card h3 { font-weight:600; font-size:20px; line-height:1.4; letter-spacing:-.45px; margin-bottom:12px; }.tool-card p { font-size:14px; line-height:1.75; margin-bottom:25px; }
  .tool-card .arrow { display:flex; align-items:center; justify-content:space-between; gap:10px; border-top:1px solid #e8ede9; padding-top:16px; color:var(--green-dark); font-weight:600; }.tool-card .arrow .icon { width:18px; height:18px; }
  .method-strip { grid-template-columns:repeat(3,minmax(0,1fr)); gap:40px; padding:44px 40px; }.method-strip>div+div { padding-left:30px; border-left:1px solid var(--line); }
  .method-strip b { font-size:17px; font-weight:600; margin:14px 0 10px; letter-spacing:-.3px; }.method-strip p { font-size:14px; line-height:1.75; }.method-no { color:var(--green-dark); font-size:11px; font-weight:600; }

  /* The calculator is the principal workspace. */
  .breadcrumbs { padding:27px 0 22px; font-size:12px; gap:7px; }.breadcrumbs span[aria-hidden] { color:#90a299; margin:0 3px; }
  .page-heading { max-width:1020px; margin-bottom:30px; }.page-heading h1 { max-width:920px; font-size:clamp(34px,3.8vw,48px); font-weight:650; margin:14px 0 17px; line-height:1.16; }.page-heading>p { font-size:17px; max-width:850px; margin-bottom:18px; }
  .small-meta { font-size:12px; }.small-meta span { display:inline-flex; align-items:center; gap:7px; }.small-meta .icon { width:15px; height:15px; color:var(--green); }
  .page-jumps { gap:3px 21px; margin-top:27px; padding-top:14px; border-top:1px solid var(--line); }
  .page-jumps a { display:inline-flex; align-items:center; min-height:40px; font-size:13px; font-weight:600; color:var(--muted); border:0; border-radius:0; background:none; padding:0; }.page-jumps a:hover { color:var(--green-dark); }
  .calc-grid { grid-template-columns:minmax(0,1.3fr) minmax(0,1fr); }
  .input-card { border-color:#cbd9d0; padding:30px; box-shadow:0 4px 14px #163c2f04; }
  .card-heading { gap:14px; margin-bottom:27px; }.card-heading h2 { display:inline-flex; align-items:center; gap:10px; font-size:20px; letter-spacing:-.5px; }.card-heading h2 .icon { width:21px; height:21px; color:var(--green); }
  .text-button { display:inline-flex; align-items:center; gap:6px; color:var(--green-dark); padding:10px 0 10px 7px; min-height:40px; white-space:nowrap; }.text-button .icon { width:15px; height:15px; }.text-button:hover { text-decoration:underline; text-underline-offset:3px; }
  .form-grid { grid-template-columns:repeat(2,minmax(0,1fr)); gap:24px 20px; }.field label { font-size:13px; font-weight:600; line-height:1.5; margin-bottom:9px; }
  .control input,.control select,.control textarea { border-color:#b9ccc1; border-radius:8px; background:#fcfdfb; padding:12px 13px; min-height:50px; font-size:16px; line-height:1.5; transition:border-color .16s,box-shadow .16s; }
  .control input:hover,.control select:hover,.control textarea:hover { border-color:#769b88; }.control input:focus,.control select:focus,.control textarea:focus { border-color:var(--green); box-shadow:0 0 0 3px #08756514; }
  .control input.has-suffix { padding-right:72px; }.control .suffix { right:13px; top:15px; font-size:12px; }.control textarea { min-height:128px; font-size:14px; line-height:1.8; }
  .control input[type=checkbox] { width:22px; height:22px; min-height:22px; accent-color:var(--green); }
  .field .help { font-size:12px!important; line-height:1.65; margin-top:8px; }
  .form-actions { margin-top:29px; gap:17px; padding-top:23px; border-top:1px solid #e7ede8; }.form-actions .primary { min-width:165px; }
  .privacy-note { display:inline-flex; align-items:center; gap:6px; }.privacy-note .icon { width:14px; height:14px; }
  .calculation-error { background:#fff1eb; border-color:#e0b5a1; color:#843b25; padding:14px; font-size:14px; line-height:1.65; }
  .result-card { background:#173f38; border:1px solid #173f38; top:104px; box-shadow:0 12px 28px #143d3310; }
  .result-card .card-heading { align-items:start; margin-bottom:23px; }.result-card .card-heading h2 { font-size:14px; font-weight:600; text-transform:none; letter-spacing:0; color:#d9ece1; padding-top:3px; }
  .example-label { border-color:#ffffff40; border-radius:5px; padding:4px 8px; color:#d2e7dc; white-space:nowrap; }
  .primary-result { padding:0 0 25px; }.result-label { color:#c5dcd0; font-size:13px; line-height:1.55; }.primary-result .result-value { font-size:clamp(32px,3.25vw,46px); line-height:1.25; font-weight:600; letter-spacing:-1.5px; margin-top:10px; }
  .result-value,.mini-value,.mini-result strong,.breakdown-row dd,.data-table,.worked-example dd,.control input[type=number],.control input[type=date],.control input[type=time] { font-variant-numeric:tabular-nums; }
  .secondary-result { align-items:start; gap:20px; margin:0; padding:13px 0; border-top:1px solid #ffffff21; }.secondary-result strong { font-size:15px; font-weight:600; text-align:right; max-width:52%; }.secondary-result .result-label { max-width:60%; }
  .breakdown-row { padding:12px 0; border-top-color:#ffffff21; font-size:13px; }.breakdown-row dt { color:#c5dcd0; max-width:62%; }
  .result-notes { margin-top:13px; }.result-notes:empty { display:none; }.result-notes p,#result-empty { font-size:12px; color:#c5dcd0; line-height:1.8; }
  .result-actions { padding-top:20px; margin-top:19px; gap:8px; }.result-actions button { display:inline-flex; align-items:center; justify-content:center; gap:7px; min-height:40px; border-radius:7px; border:1px solid #ffffff38; background:#ffffff08; color:#f3faf5; font-size:12px; padding:8px 11px; }.result-actions button:hover:not(:disabled) { background:#ffffff17; border-color:#ffffff6b; }.result-actions .icon { width:15px; height:15px; }

  /* Reading and secondary information */
  .detail-grid { grid-template-columns:minmax(0,1.45fr) minmax(280px,1fr); margin-top:36px; }.content-card { padding:30px; }.content-card h2 { font-size:23px; font-weight:650; letter-spacing:-.65px; margin-bottom:22px; }
  .content-card p,.content-card li { font-size:15px; line-height:1.8; }.content-card li { margin-bottom:10px; }.content-card .guide-overview { font-size:15px; color:var(--ink); margin:0 0 23px; }
  .formula { background:#f3f7f2; padding:18px 20px; border:1px solid #e0e9df; border-left:3px solid #639d80; border-radius:0 8px 8px 0; font-size:13px; text-wrap:pretty; }
  .content-card .guide-steps { margin:27px 0 10px; }.guide-steps>li { padding:0 0 15px 6px; }.guide-steps h3 { font-size:17px; font-weight:600; margin:0 0 9px; letter-spacing:-.25px; }
  .guide-inputs dt { font-size:14px; font-weight:600; margin:22px 0 8px; }.guide-inputs dd { font-size:14px; line-height:1.85; }.guide-reading { background:#f0f6ef; border:1px solid #d5e3d5; }
  .content-card details { padding:18px 0; }.content-card details:last-child { padding-bottom:0; }.content-card summary { font-size:14px; font-weight:600; line-height:1.6; }.content-card details p { margin:14px 0 0; }
  .content-card .example-explanation { padding:17px 19px; border-radius:8px; margin:16px 0; font-size:14px; line-height:1.85; }.worked-example dl { grid-template-columns:minmax(0,1fr) minmax(0,1fr); gap:9px 20px; font-size:13px; margin:18px 0; }.worked-example h3 { margin:24px 0 12px; }
  .source-links li { margin:12px 0; }.source-links a { font-size:13px; text-underline-offset:3px; }
  .table-scroll { border-radius:8px; }.data-table { font-size:13px; }.data-table th { background:#edf3ec; padding:12px; z-index:1; }.data-table td { padding:12px; }.data-table tr:nth-child(even) td { background:#fafcf9; }
  #result-chart svg { background:#f0f6ef; border-radius:10px; margin-top:24px; }.chart-caption,.chart-legend { font-size:12px; }.chart-legend { margin-top:12px; }
  .related-grid { gap:20px; }.related-tool { padding:25px; }.related-tool h3 { font-size:19px; line-height:1.45; font-weight:600; letter-spacing:-.3px; margin-bottom:12px; }.related-tool h3 a { text-underline-offset:4px; text-decoration-color:#c1d3c9; }.related-tool p,.topic-backlink { font-size:14px; }

  /* Library and reference pages */
  .directory-top { padding:25px 0 24px; }.directory-top h1 { font-size:clamp(36px,4vw,48px); font-weight:650; margin:16px 0; }.directory-top>p { max-width:850px; font-size:17px; color:var(--muted); line-height:1.8; }
  .topic-links { gap:8px; margin:24px 0; }.topic-links a { font-size:12px; border-color:#d1dfd5; border-radius:7px; padding:8px 12px; }.topic-links a:hover { border-color:#87aa99; text-decoration:none; background:#edf5ed; }
  .search-bar { margin:24px 0 28px; max-width:720px; }.search-bar:before { content:none; }.search-bar input { min-height:56px; padding:15px 20px 15px 49px; border-color:#b6cbbf; font-size:16px; box-shadow:0 3px 12px #18383403; }.search-bar input::placeholder { color:#65776f; opacity:1; }.search-bar>.icon { position:absolute; left:18px; top:18px; width:21px; height:21px; color:var(--muted); pointer-events:none; }
  .hub-guide { padding:30px; margin:8px 0 40px; }.hub-guide h2 { font-size:26px; font-weight:650; margin-bottom:25px; }.choice-grid { gap:27px 38px; }.choice-grid a { font-size:16px; font-weight:600; text-underline-offset:4px; }.choice-grid p { font-size:14px; line-height:1.8; margin:9px 0 0; }#category-tools { font-size:30px; font-weight:650; }
  .empty-state { border-color:#bbcfc0; background:white; }.article { max-width:900px; margin:55px auto; }.article h1 { font-size:clamp(36px,4vw,48px); font-weight:650; margin:18px 0 28px; }.article h2 { font-size:26px; margin-top:38px; font-weight:650; }.article p,.article li { font-size:16px; line-height:1.85; }.article a { text-decoration:underline; text-underline-offset:3px; }
  .site-footer { background:#153a33; margin-top:72px; padding:53px 0 26px; }.footer-top { gap:60px; }.site-footer .brand small,.site-footer .brand-wordmark-subtitle { color:#b8cfc0; }.site-footer p { font-size:14px; line-height:1.8; max-width:460px; margin-top:21px; color:#c1d5c8; }.footer-links { gap:28px; padding-top:8px; }.footer-links a { font-size:13px; color:#e5eee8; }
  .footer-categories { display:grid; grid-template-columns:repeat(5,minmax(0,1fr)); gap:14px 25px; padding-top:27px; margin-top:22px; border-top:1px solid #ffffff20; }.footer-categories a { color:#c8dcd0; font-size:12px; font-weight:400; }.footer-bottom { margin-top:28px; padding-top:22px; gap:30px; font-size:11px; line-height:1.8; color:#bed1c5; }
}
@media screen and (max-width:1100px) {
  .wrap { padding-inline:30px; }.hero-grid { gap:38px; }.hero { padding:58px 0; }.hero h1 { font-size:55px; }#main-nav { gap:19px; font-size:13px; }
  .category-grid { grid-template-columns:repeat(3,minmax(0,1fr)); }.tool-grid { grid-template-columns:repeat(2,minmax(0,1fr)); }.form-grid { grid-template-columns:1fr; }
  .input-card,.result-card,.content-card { padding:25px; }.form-actions { flex-wrap:wrap; gap:13px; }.detail-grid { grid-template-columns:minmax(0,1.4fr) minmax(270px,1fr); }
  .method-strip { padding:38px 30px; gap:25px; }.method-strip>div+div { padding-left:24px; }
}
@media screen and (max-width:800px) {
  .wrap { padding-inline:24px; }.header-inner { min-height:72px; }.brand { font-size:24px; }.brand svg { width:34px; height:34px; }
  .site-header #main-nav { display:none; position:absolute; left:0; right:0; top:72px; background:white; padding:18px 24px 24px; box-shadow:0 12px 18px #123b3012; border-bottom:1px solid var(--line); }
  .site-header #main-nav.open { display:flex; flex-direction:column; align-items:stretch; gap:5px; }.site-header #main-nav a { padding:10px 12px; border-radius:7px; }.site-header #main-nav a:hover { background:#f1f6ef; }
  #menu-toggle { display:inline-flex; align-items:center; gap:7px; min-height:42px; border:1px solid #d3dfd6; background:white; border-radius:8px; padding:8px 12px; font-size:13px; }#menu-toggle .icon { width:18px; height:18px; }
  .hero-grid { gap:28px; }.hero h1 { font-size:46px; }.hero p { font-size:16px; }.hero-actions { flex-wrap:wrap; gap:12px 18px; }
  .mini-top { padding:15px 20px; }.mini-body { padding:22px 20px; }.mini-top .mini-category { font-size:10px; }.mini-top .example-badge { font-size:9px; }.mini-inputs { grid-template-columns:1fr; gap:11px; }.mini-inputs>div { display:flex; align-items:center; justify-content:space-between; gap:12px; }.mini-label { margin:0; }.mini-value { min-width:95px; font-size:18px; }.mini-foot { flex-wrap:wrap; }.mini-result { padding:20px; }.mini-result strong { font-size:38px; }
  .calc-grid,.detail-grid { grid-template-columns:1fr; gap:24px; }.result-card { position:static; }.form-grid { grid-template-columns:repeat(2,minmax(0,1fr)); }.form-actions { flex-wrap:nowrap; }.page-heading h1 { font-size:38px; }.page-heading>p { font-size:16px; }.detail-grid { margin-top:28px; gap:0; }
  .footer-top { flex-direction:column; gap:14px; }.footer-categories { grid-template-columns:repeat(3,minmax(0,1fr)); }.footer-bottom { flex-direction:column; gap:8px; }
  .method-strip { padding:34px 24px; grid-template-columns:1fr; gap:25px; }.method-strip>div+div { padding:25px 0 0; border-left:0; border-top:1px solid var(--line); }
}
@media screen and (max-width:600px) {
  .wrap { padding-inline:20px; }.hero { padding:38px 0 42px; }.hero-grid { grid-template-columns:1fr; gap:30px; }.hero h1 { font-size:clamp(39px,10.7vw,54px); margin:20px 0; }.hero p { font-size:16px; }
  .hero-actions { margin:23px 0; }.trust-line { margin-top:20px; gap:14px; font-size:11px; }.hero-tool { width:100%; }.hero-tool h2 { font-size:23px; margin-bottom:20px; }.mini-top .mini-category { font-size:11px; }.mini-top .example-badge { font-size:10px; }
  .mini-inputs { grid-template-columns:1fr 1fr; gap:12px; }.mini-inputs>div { display:block; }.mini-label { font-size:11px; margin-bottom:7px; }.mini-value { min-width:0; font-size:20px; }.mini-result { margin-top:17px; }.mini-foot,.mini-foot strong { font-size:11px; }.mini-body { padding-bottom:20px; }
  .section { padding:42px 0; }.section-heading { align-items:start; flex-direction:column; gap:10px; margin-bottom:24px; }.section-heading h2 { font-size:28px; }.section-heading p { font-size:14px; }.section-heading a { min-height:30px; }
  .category-grid { grid-template-columns:repeat(2,minmax(0,1fr)); gap:11px; }.category-card { padding:20px 16px; }.category-symbol { margin-bottom:18px; width:40px; height:40px; }.category-card strong { font-size:13px; }.category-card small { font-size:11px; }
  .tool-grid,.related-grid,.choice-grid { grid-template-columns:1fr; gap:16px; }.tool-card { padding:23px; }.breadcrumbs { padding:18px 0 15px; font-size:11px; }.page-heading h1 { font-size:34px; letter-spacing:-1.1px; margin:10px 0 12px; }.small-meta { font-size:11px; gap:9px 15px; }
  .page-jumps { gap:2px 19px; margin-top:12px; padding-top:8px; }.page-jumps a { font-size:12px; min-height:32px; }.page-heading { margin-bottom:20px; }
  .input-card,.result-card,.content-card { padding:23px; border-radius:13px; }.card-heading { gap:10px; margin-bottom:25px; }.card-heading h2 { font-size:18px; gap:8px; }.card-heading h2 .icon { width:19px; height:19px; }.text-button { font-size:11px; gap:5px; }
  .form-grid { grid-template-columns:1fr; gap:22px; }.form-grid .field.wide { grid-column:1; }.field label { font-size:13px; }.form-actions { flex-direction:column; align-items:stretch; gap:15px; }.form-actions .primary { width:100%; }.privacy-note { justify-content:center; }
  .primary-result .result-value { font-size:42px; }.secondary-result strong { font-size:14px; }.result-actions { gap:7px; }.result-actions button { font-size:11px; padding:8px 10px; }
  .content-card h2 { font-size:22px; }.guide-steps h3 { font-size:16px; }.formula { padding:16px; font-size:12px; }.worked-example dl { font-size:12px; gap:10px 15px; }.content-card .example-explanation { padding:16px; }.related-tool { padding:23px; }.related-tool h3 { font-size:18px; }
  .directory-top { padding:15px 0 20px; }.directory-top h1 { font-size:35px; }.directory-top>p { font-size:16px; }.search-bar { margin:23px 0; }.search-bar input { font-size:15px; padding-left:45px; }.search-bar>.icon { left:15px; }.topic-links { gap:7px; }.topic-links a { padding:8px 10px; font-size:11px; }
  .hub-guide { padding:23px; }.hub-guide h2 { font-size:24px; }.choice-grid { gap:24px; }#category-tools { font-size:27px; }.method-strip { padding:32px 20px; }
  .site-footer { margin-top:48px; padding-top:40px; }.footer-links { gap:16px 23px; }.footer-categories { grid-template-columns:repeat(2,minmax(0,1fr)); gap:15px; }.footer-bottom { font-size:10px; }.article { margin:35px auto; }.article h1 { font-size:36px; }.article p,.article li { font-size:15px; }
}
@media screen and (max-width:359px) {
  .wrap { padding-inline:16px; }.brand { font-size:22px; }.brand svg { width:32px; height:32px; }.hero h1 { font-size:37px; }.hero-actions { gap:10px; }.hero-actions .button { width:100%; }.quiet-link { font-size:13px; }.trust-line { gap:11px; font-size:10px; }
  .mini-body { padding:20px 17px; }.mini-top { padding-inline:17px; }.mini-top .mini-category .icon { display:none; }.mini-top .example-badge { font-size:9px; }.mini-value { font-size:18px; }
  .category-card { padding:18px 13px; }.category-card strong { font-size:12px; }.input-card,.result-card,.content-card { padding:20px; }.card-heading h2 { font-size:17px; }.card-heading h2 .icon { display:none; }.primary-result .result-value { font-size:36px; }.page-heading h1 { font-size:30px; }.result-actions button { font-size:10px; padding-inline:8px; }.result-actions .icon { width:13px; height:13px; }.method-strip { padding-inline:16px; }
}
@media (prefers-reduced-motion:reduce) { *,*:before,*:after { scroll-behavior:auto!important; transition:none!important; animation:none!important; } }