@charset "UTF-8";
:root{--primary:#183d4c;--primary-light:#256d78;--text-main:#152c38;--text-sub:#425761;--text-muted:#5c6d75;--bg-main:#f7f8f5;--bg-card:#fff;--primary-bg:#edf5f3;--accent-light:#e6af48;--border-color:#dce3df;--control-border:#71848a;--shadow:0 3px 16px #142d3810;--radius:16px}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:var(--bg-main);color:var(--text-main);font:16px/1.8 -apple-system,BlinkMacSystemFont,"Segoe UI","Malgun Gothic",sans-serif;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--primary-light);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:default}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,[tabindex="-1"]:focus-visible{outline:3px solid #b47a19;outline-offset:4px}button,a{ -webkit-tap-highlight-color:transparent }svg{flex-shrink:0;vertical-align:middle}h1,h2,h3,p{margin:0}h1{font-size:clamp(28px,4.8vw,40px);line-height:1.38;letter-spacing:-1.6px;font-weight:800}h2{font-size:25px;line-height:1.5;letter-spacing:-.7px;margin-bottom:14px}h3{font-size:19px;line-height:1.5;margin-bottom:10px}p+p{margin-top:14px}ul,ol{padding-left:24px}li{margin:8px 0}img{max-width:100%;height:auto}[hidden]{display:none!important}.skip{position:fixed;top:-100px;left:16px;z-index:100;background:#fff;padding:14px}.skip:focus{top:12px}.wrap{width:min(800px,calc(100% - 40px));margin-inline:auto}.site-header{position:sticky;top:0;z-index:20;background:#fffffff5;border-bottom:1px solid var(--border-color);backdrop-filter:blur(14px)}.header-inner{min-height:78px;display:flex;align-items:center;justify-content:space-between;gap:16px}.brand{display:flex;align-items:center;gap:11px;color:var(--primary);text-decoration:none;font-weight:800;font-size:20px;letter-spacing:-.8px;white-space:nowrap}.brand-mark{background:var(--primary);color:#fff;width:40px;height:40px;display:grid;place-items:center;border-radius:12px}.brand small{display:block;font-size:10px;letter-spacing:2.4px;line-height:1.1;font-weight:600;color:var(--text-muted)}.nav{display:flex;gap:20px;align-items:center}.nav a{text-decoration:none;font-size:14px;font-weight:700;color:var(--text-sub);padding:10px 0}.nav a[aria-current]{color:var(--primary-light);border-bottom:2px solid var(--primary-light)}.menu-button{display:none;border:1px solid var(--border-color);background:#fff;border-radius:10px;width:44px;height:44px;color:var(--primary)}main{padding-bottom:48px}.eyebrow{font-size:12px;letter-spacing:1.6px;text-transform:uppercase;font-weight:800;color:var(--primary-light);display:flex;align-items:center;gap:10px;margin-bottom:18px}.eyebrow:before{content:"";width:24px;height:2px;background:var(--accent-light)}.hero{padding:52px 0 28px;background-image:url('../images/storefront.svg');background-size:220px;background-position:right 24px;background-repeat:no-repeat}.hero h1{max-width:650px}.hero h1 em{font-style:normal;color:var(--primary-light)}.hero p{margin-top:18px;max-width:570px;color:var(--text-sub)}.hero 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h2{font-size:23px}.banner p{color:#dae9e8;margin-bottom:18px}.banner .button{background:#fff;color:var(--primary)}.button{display:inline-flex;align-items:center;justify-content:center;gap:9px;min-height:48px;padding:11px 20px;border:2px solid transparent;border-radius:10px;background:var(--primary);color:#fff;font-weight:750;text-decoration:none;line-height:1.5;max-width:100%}.button.secondary{background:#fff;color:var(--primary);border-color:var(--border-color)}.button.small{font-size:14px;min-height:44px;padding:8px 14px}.actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:20px}.full{width:100%}.notice{border-left:4px solid var(--accent-light);background:#fff8e9;color:#72501a;padding:18px 20px;border-radius:0 12px 12px 0;margin-top:24px}.notice p{font-size:14px}.notice.info{background:var(--primary-bg);border-color:var(--primary-light);color:var(--primary)}.notice strong{display:block;margin-bottom:6px}.card{padding:28px;background:#fff;border:1px solid var(--border-color);border-radius:var(--radius);box-shadow:var(--shadow);margin-top:22px}.summary{background:var(--primary-bg);border-left:4px solid var(--primary-light);border-radius:0 14px 14px 0;padding:24px;margin-top:26px}.summary h2{font-size:18px;margin-bottom:10px}.summary p{font-size:17px;font-weight:600}.summary ul{margin-bottom:0;color:var(--text-sub)}.breadcrumb{font-size:13px;display:flex;gap:8px;flex-wrap:wrap;padding-top:27px;color:var(--text-muted)}.breadcrumb a{color:var(--text-muted)}.page-head{padding:30px 0 8px}.page-head .lead{margin-top:20px;font-size:17px;color:var(--text-sub)}.meta{display:flex;gap:8px 16px;flex-wrap:wrap;font-size:12px;color:var(--text-muted);margin-top:18px}.toc{background:#fff;padding:24px;border:1px solid var(--border-color);border-radius:var(--radius);margin-top:24px}.toc h2{font-size:17px;margin-bottom:12px}.toc ol{margin:0;display:flex;flex-direction:column;gap:0}.toc li{margin:0}.toc a{display:flex;align-items:center;min-height:44px;font-size:15px}.prose-section{margin-top:36px;scroll-margin-top:115px}.prose-section p{color:var(--text-sub)}.prose-section h2{font-size:24px}.steps{counter-reset:steps;list-style:none;padding:0;margin:0}.steps li{counter-increment:steps;background:#fff;border:1px solid var(--border-color);border-radius:14px;padding:24px 24px 24px 70px;position:relative;margin-bottom:14px}.steps li:before{content:counter(steps,decimal-leading-zero);position:absolute;left:22px;top:24px;font-size:15px;font-weight:800;color:var(--primary-light)}.steps strong{display:block;margin-bottom:8px}.steps p{font-size:15px}.checklist{list-style:none;padding:0}.checklist li{margin:0;padding:13px 0;border-bottom:1px solid var(--border-color)}.checklist label{display:flex;align-items:flex-start;gap:12px;cursor:pointer}.checklist input{width:20px;height:20px;margin-top:5px;accent-color:var(--primary-light);flex-shrink:0}.checklist label:has(input:checked) span{color:var(--text-muted);text-decoration:line-through}.check-summary{font-size:14px;color:var(--primary-light);font-weight:700}.faq details{border-bottom:1px solid var(--border-color);padding:12px 0}.faq summary{min-height:44px;cursor:pointer;font-weight:700;padding:8px 2px}.faq details p{padding:9px 2px 16px;font-size:15px}.official{border-top:4px solid var(--primary-light)}.official .url{display:block;font-size:12px;margin-top:8px;color:var(--text-muted);overflow-wrap:anywhere;word-break:break-all}.official p{font-size:14px}.source-list{font-size:13px;color:var(--text-muted)}.source-list a{font-weight:600}.source-list li{margin:12px 0}.source-list small{display:block}.ad-placement{margin:32px 0;padding:14px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);min-width:0}.ad-label{display:block;text-align:center;color:var(--text-muted);font-size:10px;letter-spacing:2px;margin-bottom:10px}.ad-placement ins{display:block}.ad-placement ins[data-ad-status="unfilled"]{display:none}.ad-placement:has(ins[data-ad-status="unfilled"]){padding:8px 0}.search-form{display:flex;gap:10px}.search-form label{flex:1;min-width:0}.search-form input{width:100%}.search-panel{margin:22px 0}.search-panel .stack{margin-top:18px}.search-status{margin-top:12px;color:var(--text-muted);font-size:14px}.field{margin:20px 0}.field label,.field legend{display:block;font-weight:700;margin-bottom:8px;font-size:15px}.field .help{display:block;font-size:13px;color:var(--text-muted);margin-top:8px}.field input:not([type="checkbox"]),.field select,.search-form input{min-height:52px;padding:12px 14px;border:2px solid var(--control-border);border-radius:10px;background:#fff;color:var(--text-main);font-size:16px;width:100%;min-width:0}.field input[aria-invalid="true"]{border-color:#ad3333}.money-hint{display:block;font-size:14px;font-weight:600;color:var(--primary-light);min-height:25px;margin-top:6px}.quick-buttons{display:flex;gap:8px;flex-wrap:wrap;margin-top:8px}.quick-buttons button{border:1px solid var(--border-color);background:var(--primary-bg);color:var(--primary);border-radius:7px;padding:7px 10px;min-height:44px;font-size:12px;font-weight:650}.error-text{color:#a02727;font-size:14px;display:block;margin-top:8px}.form-error{background:#fff0ef;color:#942828;padding:16px;border-radius:10px;margin-bottom:16px}.calc-form{border-top:4px solid var(--primary-light)}.calc-form .submit-row{margin-top:28px;padding-top:22px;border-top:1px solid var(--border-color)}.result{margin-top:24px;border:1px solid var(--border-color);border-top:5px solid var(--accent-light);border-radius:var(--radius);background:#fff;padding:26px;scroll-margin-top:110px}.result h2{font-size:19px}.result .big{font-size:clamp(27px,5vw,36px);font-weight:800;letter-spacing:-.9px;margin:12px 0;color:var(--primary)}.result .result-status{display:inline-block;font-size:12px;font-weight:750;padding:5px 11px;border-radius:5px;background:var(--primary-bg);color:var(--primary)}.result-row{padding:13px 0;border-bottom:1px solid var(--border-color);display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap}.result-row span{color:var(--text-sub)}.result p{margin-top:14px;font-size:15px}.stale{color:#95521d;background:#fff5de;padding:12px;border-radius:8px;margin-top:16px;font-size:14px}.table-scroll{overflow-x:auto;border:1px solid var(--border-color);border-radius:12px;margin:20px 0}table{border-collapse:collapse;width:100%;font-size:14px;background:#fff}caption{text-align:left;padding:15px;font-weight:700;background:var(--primary-bg)}th,td{text-align:left;border-top:1px solid var(--border-color);padding:14px;vertical-align:top}th{font-weight:700;background:#f2f6f4}pre.template{white-space:pre-wrap;overflow-wrap:anywhere;font-size:15px;line-height:1.85;font-family:inherit;background:#f3f5f1;border:1px solid var(--border-color);border-radius:12px;padding:24px}.footer{background:#eef2ee;border-top:1px solid var(--border-color);padding:35px 0 28px;color:var(--text-muted);font-size:12px}.footer-brand{font-size:17px;font-weight:800;color:var(--primary);margin-bottom:14px}.footer-links{display:flex;flex-wrap:wrap;gap:12px 20px;margin:18px 0}.footer-links a{color:var(--text-sub);padding:6px 0}.footer p{max-width:740px}.footer .copyright{margin-top:20px;font-size:11px;letter-spacing:.4px}.rule{height:1px;background:var(--border-color);margin:30px 0}.empty{padding:24px;background:var(--primary-bg);border-radius:12px}.text-link{display:inline-flex;align-items:center;gap:8px;min-height:44px}.accent{color:var(--primary-light)}.term-list dt{font-weight:750;font-size:18px;margin-top:24px}.term-list dd{margin:8px 0 0;color:var(--text-sub)}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap;border:0}
@media(hover:hover){.link-card:hover{border-color:#87a59e;transform:translateY(-2px)}.button:hover{filter:brightness(1.1)}.nav a:hover{color:var(--primary-light)}}
@media(max-width:1060px){.menu-button{display:grid;place-items:center}.nav{display:none;position:absolute;top:78px;left:0;width:100%;padding:16px max(20px,calc((100vw - 800px)/2));background:#fff;border-bottom:1px solid var(--border-color);flex-direction:column;align-items:stretch;gap:0}.nav.open{display:flex}.nav a{padding:13px 6px}.nav a[aria-current]{border-bottom:0;border-left:3px solid var(--primary-light);padding-left:12px}}
@media(max-width:600px){.wrap{width:calc(100% - 32px)}.header-inner{min-height:68px}.brand{font-size:18px;gap:9px}.brand-mark{width:36px;height:36px}.brand small{font-size:9px}.nav{top:68px}.hero{padding-top:32px;background-size:130px;background-position:right 12px}.hero h1{letter-spacing:-1px}.hero p{font-size:15px;line-height:1.7}.hero .hero-meta{margin-top:18px;gap:6px 14px;font-size:11px}.eyebrow{font-size:10px;margin-bottom:16px}.section{margin-top:30px}.section-heading{align-items:flex-start}.section-heading h2{font-size:22px}.section-heading a{font-size:12px;white-space:nowrap;padding-top:5px}.section-tag{font-size:10px}.link-card{padding:18px;gap:13px}.link-card strong{font-size:17px}.link-card p{font-size:13px}.compact-card{padding:13px 16px;gap:12px}.compact-card strong{font-size:16px}.compact-card .icon-box{width:37px;height:37px;border-radius:10px}.compact-card p{display:none}.compact-card .arrow{font-size:18px}.stack{gap:12px}.card,.banner,.result{padding:20px}.page-head{padding-top:24px}.page-head .lead{font-size:16px}.summary{padding:20px}.summary p{font-size:16px}.toc{padding:20px}.prose-section h2{font-size:22px}.steps li{padding:20px 18px 20px 58px}.steps li:before{left:18px;top:21px}.search-form{gap:8px}.search-form .button{padding-inline:14px}.search-form input{padding-inline:10px}.ad-placement{margin:26px 0}.notice{padding:16px}.footer{padding-top:28px}.result-row{gap:6px}.actions .button{flex-grow:1}body{font-size:15px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important;animation:none!important}}
@media print{.site-header,.footer,.ad-placement,.actions,.search-panel,.menu-button,.quick-buttons,.submit-row{display:none!important}body{background:#fff;color:#000;font-size:11pt}.wrap{width:100%}.card,.result,.steps li{box-shadow:none;break-inside:avoid}a{color:#000}.prose-section{margin-top:20px}.page-head{padding-top:0}details>p{display:block!important}.hero{background:none}}

.settlement-fields{border:1px solid var(--border-color);border-radius:12px;padding:16px 20px;margin:22px 0;min-width:0}.settlement-fields legend{font-weight:750;padding:0 8px}.field textarea{width:100%;border:2px solid var(--control-border);border-radius:10px;padding:12px 14px;font:inherit;resize:vertical;min-height:110px}.result .checklist input{width:20px;height:20px}
