.cpa-page main > section { padding: 70px 0; }
.cpa-page .partner-hero { padding: 62px 0; }
.cpa-page .partner-hero-grid { grid-template-columns: 1.02fr .98fr; gap: 56px; align-items: center; }
.cpa-page .partner-hero h1 { font-size: clamp(3rem, 4.7vw, 4.1rem); line-height: 1.06; }
.cpa-page .hero-copy { font-size: 1.08rem; }
.cpa-page .partner-hero .eyebrow { color: #8a681f; }
.cpa-page .hero-note, .cpa-page .privacy-note, .cpa-page .eyebrow { font-size: .875rem; }
.cpa-page .hero-visual { aspect-ratio: 4 / 3; }
.cpa-page .hero-visual figcaption { font-size: .75rem; }
.partnership-roles { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; margin: 0; }
.partnership-roles > div + div { padding-left: 24px; border-left: 1px solid rgba(255, 255, 255, .2); }
.partnership-roles dt { color: var(--gold-light); font-size: .8rem; font-weight: 700; }
.partnership-roles dd { margin: 6px 0 0; font: 400 1.7rem/1.1 var(--serif); }
.cpa-page .section-heading { margin-bottom: 32px; }
.cpa-page .section-heading h2 { font-size: clamp(2.5rem, 4vw, 3.6rem); }
.cpa-icon { display: block; width: 38px; height: 38px; fill: none; stroke: currentColor; stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; color: var(--forest); flex-shrink: 0; }
.hero-team { display: flex; align-items: center; gap: 10px; margin-top: 32px; }
.hero-team img { width: 64px; height: 64px; border-radius: 50%; object-fit: cover; object-position: center 20%; }
.hero-team img + img { margin-left: -20px; border: 3px solid var(--cream); }
.hero-team p { margin: 0 0 0 5px; font-size: .9rem; }
.hero-team strong, .hero-team span { display: block; }
.hero-team span { color: var(--muted); }
.cpa-value-section, .cpa-strategy-section, .cpa-questions-section { background: var(--white); }
.cpa-review-section { background: var(--forest-soft); }
.cpa-review-grid { display: grid; grid-template-columns: 1.2fr .8fr; gap: 40px; align-items: start; }
.review-deliverable { background: var(--white); padding: 32px 36px; border: 1px solid var(--line); border-top: 4px solid var(--gold); box-shadow: 0 12px 32px rgba(9, 37, 31, .06); }
.review-paper-header { display: flex; align-items: center; gap: 18px; padding-bottom: 22px; }
.review-paper-header .cpa-icon { color: #8a681f; }
.cpa-review-grid h3 { margin: 12px 0 22px; color: var(--forest); font: 400 2rem/1.15 var(--serif); }
.review-paper-header h3 { margin: 6px 0 0; }
.review-takeaways { list-style: none; padding: 0; margin: 0; counter-reset: review; }
.review-takeaways li { counter-increment: review; display: grid; grid-template-columns: 34px 1fr; gap: 5px 12px; padding: 20px 0; border-top: 1px solid var(--line); }
.review-takeaways li::before { content: counter(review, decimal-leading-zero); color: #8a681f; font-size: .875rem; font-weight: 700; grid-row: span 2; padding-top: 2px; }
.review-takeaways strong { color: var(--forest); }
.review-takeaways span { color: var(--muted); grid-column: 2; }
.review-consent { font-size: .95rem; margin: 18px 0 0; padding-top: 20px; border-top: 1px solid var(--line); color: var(--muted); }
.review-outcome-note { font-size: .875rem; margin: 12px 0 0; color: var(--muted); }
.review-fit { padding: 16px 0; }
.review-fit ul { list-style: none; margin: 0 0 28px; padding: 0; }
.review-fit li { color: var(--forest); padding: 16px 0; border-bottom: 1px solid rgba(17, 56, 47, .2); font-size: 1.05rem; }
.review-fit li strong, .review-fit li span { display: block; }
.review-fit li span { margin-top: 6px; color: var(--muted); font-size: .95rem; }
.review-fit .client-fit-cards { margin-top: 18px; }
.review-fit .client-fit-cards li { display: grid; grid-template-columns: 38px 1fr; align-items: center; gap: 16px; padding: 18px 20px; margin-bottom: 12px; background: var(--white); border: 1px solid rgba(17, 56, 47, .1); border-radius: 8px; }
.review-fit > p { color: var(--muted); font-size: .95rem; margin-top: 18px; }
.review-scope { margin-top: 32px; padding: 24px 28px; border: 1px solid rgba(17, 56, 47, .2); }
.review-scope strong { color: var(--forest); }
.review-scope p { margin: 8px 0 0; color: var(--muted); font-size: .95rem; }
.sample-disclosure { border-top: 1px solid rgba(17, 56, 47, .2); }
.sample-disclosure > summary { padding: 22px 0; color: var(--forest); font-weight: 700; cursor: pointer; }
.sample-disclosure > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: 4px; }
.sample-disclosure[open] > summary { margin-bottom: 20px; }
.cpa-value-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; }
.cpa-value-grid article { border-top: 3px solid var(--gold); padding: 24px 24px 28px; background: var(--cream); }
.cpa-value-grid h3 { margin: 12px 0; color: var(--forest); font: 400 1.75rem/1.15 var(--serif); }
.cpa-value-grid p { margin: 0; color: var(--muted); }
.advisory-engagements { margin-top: 28px; padding: 28px; background: var(--forest-soft); border: 1px solid var(--line); border-radius: 6px; }
.advisory-engagements h3 { margin: 0 0 22px; color: var(--forest); font: 400 1.9rem/1.15 var(--serif); }
.advisory-engagements dl { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 24px; margin: 0; }
.advisory-engagements dl > div { min-width: 0; padding-left: 18px; border-left: 2px solid var(--gold); }
.advisory-engagements dt { color: var(--forest); font-weight: 700; }
.advisory-engagements dd { margin: 6px 0 0; color: var(--muted); }
.advisory-fee-note, .advisory-scope-note { color: var(--muted); font-size: .875rem; }
.advisory-fee-note { margin: 24px 0 0; padding-top: 20px; border-top: 1px solid var(--line); }
.advisory-scope-note { margin: 10px 0 0; }
.advisory-scope-note a { color: var(--forest); text-underline-offset: 3px; }
.card-label { color: var(--muted); font-size: .875rem; font-weight: 700; }
.cpa-sample-section { background: var(--forest-soft); }
.sample-layout { display: grid; grid-template-columns: 1.35fr .65fr; gap: 56px; align-items: start; }
.sample-paper { background: var(--white); border: 1px solid var(--line); box-shadow: 0 15px 40px rgba(9, 37, 31, .09); }
.sample-paper-header { padding: 32px 36px 26px; border-bottom: 2px solid var(--forest); }
.sample-badge { display: inline-block; color: var(--forest); background: var(--forest-soft); padding: 5px 10px; border-radius: 3px; font-size: .875rem; font-weight: 700; }
.sample-paper-header > p { margin: 20px 0 8px; color: var(--muted); font-size: .875rem; text-transform: uppercase; letter-spacing: .08em; }
.sample-paper h3 { margin: 0; color: var(--forest); font: 400 2.1rem/1.15 var(--serif); }
.sample-facts { margin: 0; padding: 0 36px; }
.sample-facts > div { display: grid; grid-template-columns: 140px 1fr; gap: 18px; padding: 20px 0; border-bottom: 1px solid var(--line); }
.sample-facts dt { color: var(--forest); font-size: .9rem; font-weight: 700; }
.sample-facts dd { margin: 0; color: var(--muted); font-size: 1rem; }
.sample-paper-body { padding: 12px 36px 22px; }
.sample-paper h4 { margin: 22px 0 10px; color: var(--forest); font-size: 1rem; }
.sample-paper ul { margin: 0; padding-left: 20px; color: var(--muted); }
.sample-paper li + li { margin-top: 8px; }
.sample-paper-footer { padding: 24px 36px 28px; border-top: 1px solid var(--line); background: #f6f8f7; }
.sample-paper-footer strong { color: var(--forest); }
.sample-paper-footer p { color: var(--muted); margin: 6px 0 14px; }
.sample-paper-footer span { display: block; color: var(--muted); font-size: .875rem; }
.sample-explanation { position: sticky; top: 110px; }
.sample-explanation h3 { margin: 0; font: 400 2rem/1.15 var(--serif); color: var(--forest); }
.sample-checklist { list-style: none; margin: 26px 0; padding: 0; counter-reset: checklist; }
.sample-checklist li { counter-increment: checklist; padding: 18px 0; border-top: 1px solid rgba(17, 56, 47, .2); }
.sample-checklist strong, .sample-checklist span { display: block; }
.sample-checklist strong { color: var(--forest); }
.sample-checklist strong::before { content: counter(checklist, decimal-leading-zero) " "; color: #8a681f; }
.sample-checklist span { color: var(--muted); margin-top: 5px; }
.strategy-note, .relationship-terms { margin: 28px 0 0; color: var(--muted); font-size: .9rem; }
.strategy-note a { text-underline-offset: 3px; }
.cpa-page .cpa-strategy-section { padding: 48px 0; }
.tool-scope-note { color: var(--muted); font-size: .9rem; max-width: 900px; margin: 0 0 28px; }
.investment-tools-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); align-items: start; gap: 20px; }
.investment-tool { border: 1px solid var(--line); border-radius: 6px; background: var(--cream); }
.investment-tool > summary { position: relative; list-style: none; padding: 24px 56px 24px 24px; cursor: pointer; }
.investment-tool > summary::-webkit-details-marker { display: none; }
.investment-tool > summary::after { content: "+"; position: absolute; top: 25px; right: 24px; color: var(--forest); font: 400 1.6rem/1 var(--sans); }
.investment-tool[open] > summary::after { content: "×"; }
.investment-tool > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: 4px; border-radius: 6px; }
.tool-audience, .investment-tool > summary > strong, .tool-effect { display: block; }
.tool-audience { color: #795b19; font-size: .7rem; font-weight: 700; letter-spacing: .08em; text-transform: uppercase; }
.investment-tool > summary > strong { margin: 10px 0 8px; color: var(--forest); font: 400 1.75rem/1.15 var(--serif); }
.tool-effect { color: var(--muted); font-size: .875rem; }
.tool-body { padding: 0 24px 24px; border-top: 1px solid var(--line); }
.tool-body p { color: var(--muted); font-size: .875rem; margin: 18px 0; }
.tool-body p > strong { color: var(--forest); }
.tool-body .tool-packet { padding: 16px; background: var(--white); border-left: 3px solid var(--gold); }
.tool-body .tool-caution { font-size: .8rem; }
.tool-body .case-source-links a { color: var(--forest); font-size: .8rem; text-underline-offset: 3px; }
.cpa-process-section { background: var(--cream); }
.cpa-page .process-list { gap: 24px; border: 0; position: relative; }
.cpa-page .process-list::before { content: ""; position: absolute; left: 22px; right: calc(25% - 40px); top: 22px; height: 1px; background: var(--line); }
.cpa-page .process-step, .cpa-page .process-step + .process-step { padding: 0; border: 0; }
.cpa-page .process-step > span { display: inline-flex; align-items: center; justify-content: center; width: 44px; height: 44px; border: 1px solid var(--gold); border-radius: 50%; background: var(--cream); font: 700 .9rem/1 var(--sans); position: relative; }
.cpa-page .process-step h3 { margin: 18px 0 10px; }
.cpa-page .growth-flow-section { background: var(--white); padding: 36px 0; }
.referral-note { border-left: 3px solid var(--gold); padding: 8px 0 8px 26px; }
.referral-note h2 { margin: 0; color: var(--forest); font: 400 1.9rem/1.15 var(--serif); }
.referral-note p { margin: 10px 0 0; color: var(--muted); }
.cpa-page .cpa-sample-section { padding: 48px 0; }
.tax-numbers { margin-bottom: 40px; }
.tax-numbers-heading { margin-bottom: 22px; }
.tax-numbers-heading h3 { margin: 0; color: var(--forest); font: 400 1.9rem/1.15 var(--serif); }
.tax-numbers-heading p { margin: 8px 0 0; color: var(--muted); font-size: .9rem; }
.tax-limit-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 18px; }
.tax-limit-card { display: flex; flex-direction: column; min-width: 0; padding: 26px; background: var(--white); border: 1px solid var(--line); border-top: 3px solid var(--gold); border-radius: 6px; }
.tax-limit-amount { display: block; margin: 12px 0; color: var(--forest); font: 400 clamp(2.5rem, 4vw, 3.5rem)/1 var(--serif); }
.tax-limit-card p { color: var(--muted); margin: 0; font-size: .875rem; }
.tax-limit-card .tax-treatment { margin: 20px 0; padding-top: 16px; border-top: 1px solid var(--line); }
.tax-treatment > strong { display: block; margin-bottom: 6px; color: var(--forest); }
.tax-limit-card a { color: var(--forest); margin-top: auto; font-size: .8rem; text-underline-offset: 3px; }
.tax-calculation { margin-top: 22px; padding: 30px; background: var(--white); border: 1px solid var(--line); border-radius: 6px; }
.tax-calculation header h3 { margin: 16px 0 24px; color: var(--forest); font: 400 2rem/1.1 var(--serif); }
.tax-equation { display: grid; grid-template-columns: minmax(0, 1fr) 24px minmax(0, .85fr) 24px minmax(0, 1.15fr); gap: 14px; align-items: center; padding: 24px; background: var(--forest-soft); border-radius: 4px; }
.tax-equation > div { min-width: 0; }
.tax-equation strong { display: block; color: var(--forest); font: 400 clamp(2.6rem, 4vw, 3.6rem)/1 var(--serif); }
.tax-equation div > span { display: block; margin-top: 10px; color: var(--forest); font-size: .85rem; }
.tax-equation-symbol { color: #795b19; font-size: 1.8rem; text-align: center; }
.tax-equation-result { border-left: 2px solid var(--gold); padding-left: 24px; }
.tax-calculation-assumptions, .tax-calculation-boundary { color: var(--muted); font-size: .875rem; }
.tax-calculation-assumptions { margin: 22px 0 12px; }
.tax-calculation-assumptions > strong { color: var(--forest); }
.tax-calculation-boundary { margin: 0 0 18px; }
.case-scope-note { margin: 0 0 22px; padding: 12px 16px; border-left: 3px solid var(--gold); background: rgba(255, 255, 255, .65); color: var(--forest); font-size: .875rem; }
.case-previews { display: grid; gap: 20px; }
.case-preview { background: var(--white); border: 1px solid var(--line); border-radius: 8px; overflow: hidden; }
.case-preview[open] { border-top: 3px solid var(--gold); box-shadow: 0 12px 32px rgba(9, 37, 31, .06); }
.case-preview > summary { display: grid; grid-template-columns: 230px minmax(0, 1fr) 28px; align-items: center; gap: 26px; padding: 26px 32px; list-style: none; cursor: pointer; color: var(--forest); }
.case-preview > summary::-webkit-details-marker { display: none; }
.case-preview > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -5px; }
.case-preview > summary:hover { background: #f7f8f5; }
.case-category { display: flex; gap: 14px; align-items: center; font-size: .875rem; font-weight: 700; }
.case-category .cpa-icon { width: 32px; height: 32px; }
.case-summary-copy strong { display: block; font: 400 1.8rem/1.15 var(--serif); }
.case-summary-copy > span { display: block; margin-top: 8px; color: var(--muted); font-size: .9rem; }
.case-chevron { width: 24px; height: 24px; fill: none; stroke: var(--forest); stroke-width: 1.7; stroke-linecap: round; stroke-linejoin: round; }
.case-preview[open] .case-chevron { transform: rotate(180deg); }
.case-body { display: grid; grid-template-columns: 1.2fr 1fr; gap: 28px 36px; padding: 32px; border-top: 1px solid var(--line); }
.investment-application { grid-column: 1 / -1; padding: 26px; background: var(--cream); border: 1px solid var(--line); border-top: 3px solid var(--gold); border-radius: 6px; }
.investment-application h3 { margin: 16px 0 24px; color: var(--forest); font: 400 2rem/1.1 var(--serif); }
.investment-flow { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 24px; list-style: none; margin: 0; padding: 0; }
.investment-flow li { min-width: 0; padding-top: 16px; border-top: 1px solid var(--line); }
.investment-flow .card-label { font-size: .75rem; color: #795b19; }
.investment-flow h4 { margin: 8px 0; color: var(--forest); font-size: 1rem; line-height: 1.3; }
.investment-flow p { margin: 0; color: var(--muted); font-size: .875rem; }
.investment-output { margin: 24px 0 0; padding: 16px 18px; background: var(--white); border-left: 3px solid var(--gold); color: var(--muted); font-size: .875rem; }
.investment-output > strong { color: var(--forest); }
.investment-caution { color: var(--muted); font-size: .8rem; margin: 14px 0 12px; }
.investment-application .case-source-links a { color: var(--forest); font-size: .8rem; text-underline-offset: 3px; }
.case-number-panel { padding: 24px; margin: 0 0 28px; border: 1px solid var(--line); border-radius: 4px; background: var(--white); scroll-margin-top: 110px; }
.case-number-panel h4 { margin: 0 0 12px; color: var(--forest); font: 400 1.7rem/1.15 var(--serif); }
.case-number-context { margin: 0 0 22px; color: var(--muted); font-size: .9rem; }
.case-metric-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 18px; margin: 22px 0 18px; }
.case-metric-grid > div { min-width: 0; padding: 18px; background: var(--cream); border-top: 2px solid var(--line); }
.case-metric-grid strong { display: block; margin-bottom: 10px; color: var(--forest); font: 400 clamp(2rem, 3.4vw, 3rem)/1 var(--serif); }
.case-metric-grid span { display: block; color: var(--muted); font-size: .8rem; line-height: 1.4; }
.case-metric-grid .case-metric-result { border-top-color: var(--gold); background: var(--forest-soft); }
.case-number-math { color: var(--forest); font-size: .9rem; font-weight: 700; }
.case-number-assumptions, .case-number-limit { color: var(--muted); font-size: .825rem; margin: 16px 0; }
.case-number-assumptions > strong, .case-number-limit > strong { color: var(--forest); }
.case-number-role { margin: 20px 0; padding: 16px 18px; background: var(--cream); border-left: 3px solid var(--gold); color: var(--muted); font-size: .875rem; }
.case-number-role > strong { color: var(--forest); }
.case-number-following { margin: 26px 0 10px; color: var(--forest); font-size: .9rem; font-weight: 700; }
.case-number-table { width: 100%; table-layout: fixed; border-collapse: collapse; margin: 22px 0; color: var(--forest); font-size: .9rem; }
.case-number-table caption { text-align: left; color: var(--muted); font-size: .8rem; margin-bottom: 12px; }
.case-number-table th, .case-number-table td { padding: 14px 16px; border: 1px solid var(--line); text-align: left; vertical-align: top; overflow-wrap: anywhere; }
.case-number-table thead { background: var(--cream); }
.case-number-table thead th:first-child { width: 40%; }
.case-number-table tbody th { font-weight: 500; }
.case-number-table td { font-size: 1.15rem; font-weight: 700; }
.case-number-table .case-table-result { background: var(--forest-soft); }
.case-badge { display: inline-block; padding: 5px 10px; background: var(--forest-soft); color: var(--forest); font-size: .8rem; font-weight: 700; border-radius: 3px; }
.case-label { margin: 24px 0 8px; color: #795b19; font-size: .75rem; font-weight: 700; letter-spacing: .07em; text-transform: uppercase; }
.case-walkthrough h3 { margin: 0 0 12px; color: var(--forest); font: 400 2rem/1.1 var(--serif); }
.case-walkthrough > p:not(.case-label) { margin: 0; color: var(--muted); font-size: .95rem; }
.case-steps { margin: 0; padding: 0; list-style: none; counter-reset: case-step; }
.case-steps li { display: grid; grid-template-columns: 30px minmax(0, 1fr); gap: 4px 12px; padding: 15px 0; border-bottom: 1px solid var(--line); counter-increment: case-step; }
.case-steps li::before { content: counter(case-step, decimal-leading-zero); grid-row: span 2; color: #795b19; font-size: .85rem; font-weight: 700; padding-top: 2px; }
.case-steps strong { color: var(--forest); font-size: .95rem; }
.case-steps span { grid-column: 2; color: var(--muted); font-size: .9rem; }
.case-options li { padding: 18px 0; }
.case-options .option-tax { padding: 12px 14px; margin-top: 8px; background: var(--forest-soft); border-radius: 3px; color: var(--forest); font-size: .875rem; }
.option-tax > b { font-weight: 700; }
.case-deliverable { padding: 18px 20px; margin-top: 22px; border-left: 3px solid var(--gold); background: var(--cream); }
.case-deliverable strong { color: var(--forest); font-size: .9rem; }
.case-deliverable p { margin: 6px 0 0; color: var(--muted); font-size: .9rem; }
.case-tax-panel { align-self: start; padding: 26px; border: 1px solid rgba(17, 56, 47, .1); border-radius: 6px; background: var(--forest-soft); }
.case-tax-panel > .case-label:first-child { margin-top: 0; }
.case-tax-panel h4 { margin: 0 0 14px; color: var(--forest); font: 400 2rem/1.1 var(--serif); }
.case-tax-panel > p:not(.case-label) { margin: 0; color: var(--forest); font-size: .95rem; }
.case-comparison { margin: 22px 0 0; }
.case-comparison > div { padding: 18px; background: var(--white); border-left: 3px solid var(--gold); }
.case-comparison > div + div { margin-top: 12px; }
.case-comparison dt { color: var(--forest); font-size: .9rem; font-weight: 700; }
.case-comparison dd { margin: 6px 0 0; color: var(--muted); font-size: .875rem; }
.case-tax-checks { padding-left: 18px; margin: 0; color: var(--muted); font-size: .9rem; }
.case-tax-checks li + li { margin-top: 7px; }
.case-tradeoffs { grid-column: 1 / -1; padding: 22px 26px; border: 1px solid var(--line); background: var(--cream); }
.case-tradeoffs > strong { color: var(--forest); font-size: .95rem; }
.case-tradeoffs p { margin: 8px 0 12px; color: var(--muted); font-size: .9rem; }
.case-tradeoffs a { color: var(--forest); font-size: .85rem; text-underline-offset: 3px; }
.case-source-links { display: flex; flex-wrap: wrap; gap: 10px 24px; }
.scenario-boundary { margin: 26px 0 0; padding-left: 20px; border-left: 3px solid var(--gold); color: var(--muted); font-size: .9rem; }
#planning-examples, #sample-brief, #tax-numbers, .case-preview { scroll-margin-top: 110px; }
.cpa-team-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.cpa-advisor { display: grid; grid-template-columns: .9fr 1.1fr; background: var(--white); border: 1px solid var(--line); border-radius: 8px; overflow: hidden; }
.cpa-advisor > img { width: 100%; height: 100%; min-height: 290px; object-fit: cover; object-position: center 20%; }
.cpa-advisor > div { padding: 30px 26px; }
.cpa-advisor h3 { margin: 0; color: var(--forest); font: 400 1.8rem/1.15 var(--serif); }
.cpa-advisor p { color: var(--muted); }
.cpa-advisor .advisor-role { margin-top: 10px; color: var(--forest); font-weight: 700; }
.cpa-firm-strip { display: grid; grid-template-columns: 1fr 1fr 1fr auto; gap: 24px; align-items: center; padding-top: 32px; margin-top: 36px; border-top: 1px solid var(--line); }
.cpa-firm-strip strong, .cpa-firm-strip span { display: block; }
.cpa-firm-strip strong { color: var(--forest); font-size: 1.1rem; }
.cpa-firm-strip span { color: var(--muted); font-size: .9rem; }
.cpa-questions-layout { display: grid; grid-template-columns: .8fr 1.2fr; gap: 64px; }
.cpa-questions details { border-top: 1px solid var(--line); padding: 22px 0; }
.cpa-questions details:last-child { border-bottom: 1px solid var(--line); }
.cpa-questions summary { color: var(--forest); font-weight: 700; cursor: pointer; padding-right: 10px; }
.cpa-questions p { margin: 16px 0 0; color: var(--muted); }
.cpa-questions summary:focus-visible { outline: 3px solid var(--gold); outline-offset: 6px; }
.cpa-page .cta-expectation { font-size: .95rem; }
.partnership-map { display: grid; grid-template-columns: minmax(0, 1fr) 24px minmax(0, 1fr) 24px minmax(0, 1fr); gap: 16px; align-items: stretch; }
.partnership-map-card { min-width: 0; padding: 28px; border: 1px solid var(--line); border-top: 3px solid var(--gold); background: var(--cream); border-radius: 6px; }
.map-label { display: block; color: #795b19; font-size: .75rem; font-weight: 700; }
.map-icon { display: block; width: 62px; height: 62px; margin: 24px 0 18px; fill: none; stroke: var(--forest); stroke-width: 1.6; stroke-linecap: round; stroke-linejoin: round; }
.partnership-map-card h3 { margin: 0 0 18px; font: 400 1.9rem/1.15 var(--serif); color: var(--forest); }
.partnership-map-card ul { margin: 0; padding: 0; list-style: none; color: var(--muted); font-size: .9rem; }
.partnership-map-card li { padding: 8px 0; border-top: 1px solid var(--line); }
.partnership-map-card p { margin: 0; color: var(--muted); font-size: .9rem; }
.map-connector { display: flex; align-items: center; justify-content: center; color: #795b19; font-size: 1.8rem; }
.map-arrow-vertical { display: none; }
.map-client { background: var(--forest); border-color: var(--forest); border-top-color: var(--gold); }
.map-client .map-label { color: var(--gold-light); }
.map-client .map-icon { stroke: var(--gold-light); }
.map-client h3, .map-client p { color: var(--white); }
.advisory-engagements { background: none; padding: 24px 0 0; border: 0; border-radius: 0; }
.advisory-engagements h3 { font: 700 .95rem/1.4 var(--sans); margin-bottom: 8px; }
.engagement-split { margin: 0; color: var(--muted); font-size: .9rem; }
.advisory-fee-note { margin-top: 14px; padding-top: 14px; }
.reference-disclosure { margin: 0 0 26px; border: 1px solid var(--line); border-radius: 6px; background: var(--white); }
#limits-reference { margin-top: 24px; }
.reference-disclosure > summary { display: grid; grid-template-columns: 38px minmax(0, 1fr) auto; align-items: center; gap: 18px; padding: 22px 24px; color: var(--forest); cursor: pointer; list-style: none; }
.reference-disclosure > summary::-webkit-details-marker, .case-deep-dive > summary::-webkit-details-marker { display: none; }
.reference-disclosure > summary > span > strong { display: block; font-size: 1rem; }
.reference-disclosure > summary > span > span { display: block; margin-top: 5px; color: var(--muted); font-size: .875rem; }
.detail-action { color: var(--forest); font-size: .8rem; font-weight: 700; text-decoration: underline; text-underline-offset: 4px; }
.reference-disclosure > summary:focus-visible, .case-deep-dive > summary:focus-visible, .case-method > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -4px; }
.reference-disclosure[open] > summary { border-bottom: 1px solid var(--line); background: var(--cream); }
.reference-body { padding: 28px; }
.reference-body .tax-numbers { margin-bottom: 0; }
.tool-library { margin-bottom: 0; }
.case-body { grid-template-columns: 1fr; gap: 20px; padding: 28px; }
.investment-application { background: none; border: 0; padding: 0; }
.investment-application h3 { font-size: 1.8rem; margin: 12px 0 20px; }
.case-number-panel { margin-bottom: 18px; }
.case-number-notes { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; margin: 20px 0; }
.case-number-notes > p { margin: 0; padding: 18px; font-size: .875rem; line-height: 1.65; border-top: 2px solid var(--line); background: var(--forest-soft); }
.case-number-notes > .case-number-limit { background: var(--cream); }
.case-number-notes > p > strong { display: block; margin-bottom: 6px; }
.case-number-role { margin: 18px 0; font-size: .875rem; }
.case-method { margin-top: 18px; border-top: 1px solid var(--line); }
.case-method > summary { padding: 18px 8px; color: var(--forest); font-size: .9rem; font-weight: 700; cursor: pointer; }
.case-method-body { padding: 8px 0 20px; }
.case-deep-dive { grid-column: 1 / -1; border: 1px solid var(--line); border-radius: 6px; }
.case-deep-dive > summary { display: flex; align-items: center; justify-content: space-between; gap: 16px; padding: 20px 24px; color: var(--forest); cursor: pointer; font-weight: 700; list-style: none; }
.case-deep-dive[open] > summary { border-bottom: 1px solid var(--line); }
.case-deep-grid { display: grid; grid-template-columns: 1.2fr 1fr; gap: 28px; padding: 24px; }
@media (max-width: 980px) {
  .partnership-map { grid-template-columns: 1fr; gap: 12px; }
  .partnership-map-card { display: grid; grid-template-columns: 64px minmax(0, 1fr); gap: 8px 24px; padding: 24px; }
  .partnership-map-card .map-label, .partnership-map-card h3, .partnership-map-card ul, .partnership-map-card p { grid-column: 2; }
  .partnership-map-card h3 { margin: 0; }
  .partnership-map-card .map-icon { grid-column: 1; grid-row: 1 / span 3; margin: 0; }
  .partnership-map-card ul { display: flex; flex-wrap: wrap; gap: 4px 18px; }
  .partnership-map-card li { border: 0; padding: 0; }
  .map-connector { height: 20px; }
  .map-arrow-horizontal { display: none; }
  .map-arrow-vertical { display: inline; }
  .case-number-notes, .case-deep-grid { grid-template-columns: 1fr; }
}
@media (max-width: 1080px) {
  .cpa-page .partner-hero-grid { grid-template-columns: 1fr; gap: 36px; }
  .cpa-page .process-list::before { display: none; }
  .cpa-review-grid { grid-template-columns: 1fr; gap: 20px; }
  .sample-layout { grid-template-columns: 1fr; gap: 36px; }
  .sample-explanation { position: static; }
  .cpa-team-grid { grid-template-columns: 1fr; }
  .cpa-advisor { grid-template-columns: .65fr 1fr; }
  .cpa-questions-layout { grid-template-columns: 1fr; gap: 10px; }
  .cpa-firm-strip { grid-template-columns: 1fr 1fr; }
  .case-preview > summary { grid-template-columns: 190px minmax(0, 1fr) 24px; gap: 20px; }
  .case-body { grid-template-columns: 1fr; }
  .tax-limit-card { padding: 22px; }
}
@media (max-width: 680px) {
  .cpa-page main > section { padding: 52px 0; }
  .cpa-page .partner-hero { padding: 42px 0 54px; }
  .cpa-page .partner-hero h1 { font-size: clamp(2.7rem, 11vw, 3.7rem); }
  .cpa-page .hero-actions { align-items: flex-start; flex-direction: column; gap: 16px; }
  .cpa-page section { padding: 58px 0; }
  .cpa-value-grid { grid-template-columns: 1fr; gap: 16px; }
  .advisory-engagements { padding: 22px 0 0; }
  .advisory-engagements dl { grid-template-columns: 1fr; gap: 20px; }
  .review-deliverable { padding: 24px 22px; }
  .review-scope { padding: 22px; }
  .sample-paper-header, .sample-paper-body, .sample-paper-footer { padding-left: 22px; padding-right: 22px; }
  .sample-facts { padding: 0 22px; }
  .sample-facts > div { grid-template-columns: 1fr; gap: 6px; }
  .cpa-advisor { grid-template-columns: 1fr; }
  .cpa-advisor > img { min-height: 0; height: 330px; object-position: center 18%; }
  .cpa-firm-strip { grid-template-columns: 1fr; }
  .cpa-page .section-heading h2 { font-size: clamp(2.3rem, 9vw, 3rem); }
  .cpa-page .hero-visual { aspect-ratio: 4 / 3; }
  .partnership-roles { gap: 16px; }
  .partnership-roles > div + div { padding-left: 16px; }
  .partnership-roles dd { font-size: 1.5rem; }
  .review-paper-header { align-items: flex-start; gap: 12px; }
  .review-paper-header h3 { font-size: 1.8rem; }
  .review-fit .client-fit-cards li { padding: 18px 16px; gap: 12px; }
  .cpa-page .process-list { gap: 26px; }
  .cpa-page .process-list::before { display: block; top: 22px; bottom: 22px; left: 22px; right: auto; width: 1px; height: auto; }
  .cpa-page .process-step { display: grid; grid-template-columns: 44px 1fr; gap: 4px 16px; }
  .cpa-page .process-step > span { grid-row: span 2; }
  .cpa-page .process-step h3 { margin: 0; }
  .cpa-page .process-step p { grid-column: 2; }
  .investment-tools-grid { grid-template-columns: 1fr; gap: 16px; }
  .investment-tool > summary { padding-left: 22px; }
  .tool-body { padding-left: 22px; padding-right: 22px; }
  .case-preview > summary { grid-template-columns: minmax(0, 1fr) 24px; gap: 14px; padding: 22px; }
  .case-category { grid-column: 1; font-size: .8rem; gap: 10px; }
  .case-category .cpa-icon { width: 26px; height: 26px; }
  .case-summary-copy { grid-column: 1; }
  .case-summary-copy strong { font-size: 1.6rem; }
  .case-chevron { grid-column: 2; grid-row: 1 / span 2; }
  .case-body { padding: 16px; gap: 18px; }
  .investment-application { padding: 0; }
  .investment-application h3 { font-size: 1.8rem; }
  .investment-flow { grid-template-columns: 1fr; gap: 20px; }
  .case-number-panel { padding: 18px; }
  .case-number-panel h4 { font-size: 1.6rem; }
  .case-metric-grid { grid-template-columns: 1fr; gap: 12px; }
  .case-metric-grid strong { font-size: 2.5rem; }
  .case-number-table { font-size: .75rem; }
  .case-number-table th, .case-number-table td { padding: 10px 6px; }
  .case-number-table td { font-size: .8rem; }
  .case-walkthrough h3, .case-tax-panel h4 { font-size: 1.8rem; }
  .case-tax-panel, .case-tradeoffs { padding: 22px; }
  .tax-limit-grid { grid-template-columns: 1fr; gap: 16px; }
  .tax-limit-amount { font-size: 3.2rem; }
  .tax-calculation { padding: 22px; }
  .tax-calculation header h3 { font-size: 1.8rem; }
  .tax-equation { grid-template-columns: 1fr; gap: 18px; padding: 22px; }
  .tax-equation strong { font-size: 3rem; }
  .tax-equation-symbol { text-align: left; }
  .tax-equation-result { padding: 18px 0 0; border-left: 0; border-top: 2px solid var(--gold); }
  .partnership-map-card { grid-template-columns: 44px minmax(0, 1fr); gap: 8px 16px; padding: 22px 18px; }
  .partnership-map-card .map-icon { width: 44px; height: 44px; }
  .partnership-map-card h3 { font-size: 1.7rem; }
  .partnership-map-card ul { display: block; }
  .partnership-map-card li { margin-top: 5px; }
  .reference-disclosure > summary { grid-template-columns: 30px minmax(0, 1fr); padding: 20px 18px; gap: 12px; }
  .reference-disclosure > summary > .cpa-icon { width: 30px; height: 30px; }
  .reference-disclosure > summary > .detail-action { grid-column: 2; }
  .reference-body { padding: 18px; }
  .case-deep-dive > summary { align-items: flex-start; flex-direction: column; padding: 18px; }
  .case-deep-grid { padding: 18px; }
  .case-number-notes > p { padding: 16px; }
}

/* Visual first offer and compact client selectors. */
.visual-review-grid { grid-template-columns: .9fr 1.1fr; gap: 24px; align-items: stretch; }
.review-conversation, .compact-review-paper { position: relative; min-width: 0; padding: 32px; border-radius: 6px; }
.review-conversation { color: var(--white); background: var(--forest); }
.review-sequence { position: absolute; right: 26px; top: 26px; color: #795b19; font-size: .8rem; font-weight: 700; }
.review-conversation .review-sequence { color: var(--gold-light); }
.review-large-icon { display: block; width: 110px; height: 110px; margin: 0 0 24px; fill: none; stroke: var(--gold-light); stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; }
.visual-review-grid h3 { margin: 0 0 12px; font-size: 2.25rem; }
.review-conversation h3 { color: var(--white); }
.review-conversation p { margin: 0; max-width: 320px; color: var(--white); font-size: 1rem; }
.compact-review-paper .review-paper-header { align-items: flex-start; padding-right: 26px; }
.compact-review-paper .review-paper-header h3 { margin: 0; }
.summary-labels { list-style: none; padding: 0; margin: 0; }
.summary-labels li { display: flex; align-items: center; gap: 14px; padding: 16px 0; border-top: 1px solid var(--line); color: var(--forest); font-size: 1rem; }
.summary-labels li::before { content: ""; width: 14px; height: 8px; border-left: 1.5px solid #9b7a32; border-bottom: 1.5px solid #9b7a32; transform: rotate(-45deg); margin-right: 3px; flex-shrink: 0; }
.summary-content { margin-top: 12px; border-top: 1px solid var(--line); }
.summary-content > summary { padding: 16px 0 0; color: var(--forest); font-size: .875rem; font-weight: 700; cursor: pointer; }
.summary-content > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: 5px; }
.summary-content .review-takeaways { margin-top: 16px; }
.review-guardrails { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; margin-top: 24px; }
.review-guardrails > p { margin: 0; padding: 0; border: 0; font-size: .875rem; }
.cpa-page .case-preview > summary { grid-template-columns: 100px minmax(0, 1fr) 130px; gap: 28px; padding: 24px 30px; }
.case-avatar-visual { display: flex; align-items: center; justify-content: center; width: 100px; height: 100px; border-radius: 50%; background: var(--cream); color: var(--forest); }
.case-avatar-visual svg { width: 76px; height: 76px; fill: none; stroke: currentColor; stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .case-summary-copy strong { font-size: 2rem; }
.cpa-page .case-summary-copy > span { margin-top: 6px; font-size: 1rem; }
.case-open-action { display: flex; align-items: center; justify-content: flex-end; gap: 16px; color: var(--forest); font-size: .8rem; font-weight: 700; }
.case-open-action > span { text-decoration: underline; text-underline-offset: 4px; }
.cpa-page .case-open-action .case-chevron { grid-column: auto; grid-row: auto; }
.library-icons { display: grid; grid-template-columns: repeat(6, minmax(0, 1fr)); gap: 14px; margin-bottom: 24px; }
.library-icons > span { display: flex; flex-direction: column; align-items: center; gap: 14px; padding: 22px 8px; background: var(--cream); border-radius: 6px; color: var(--forest); font-size: .8rem; }
.library-icons svg { width: 40px; height: 40px; fill: none; stroke: currentColor; stroke-width: 1.25; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .visual-process { list-style: none; padding: 0; margin: 0; }
.cpa-page .visual-process::before { top: 33px; left: 33px; }
.cpa-page .visual-process .process-symbol { width: 66px; height: 66px; background: var(--white); border-color: var(--line); }
.process-symbol svg { display: block; width: 34px; height: 34px; fill: none; stroke: var(--forest); stroke-width: 1.3; stroke-linecap: round; stroke-linejoin: round; }
.visually-hidden { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; border: 0; }
.benefit-grid article { padding: 28px; border-radius: 6px; }
.benefit-icon { display: block; width: 62px; height: 62px; margin-bottom: 24px; fill: none; stroke: var(--forest); stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; }
.benefit-grid h3 { margin: 0 0 16px; font-size: 1.95rem; }
.benefit-grid p { font-size: 1rem; }
.benefit-grid + .advisory-engagements { margin-top: 20px; padding-top: 0; }
.benefit-grid + .advisory-engagements .advisory-fee-note { margin-top: 0; }
.partner-offer { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; align-items: start; }
.partner-offer .section-heading { margin-bottom: 0; }
.partner-offer .section-heading h2 { font-size: clamp(2.3rem, 3.5vw, 3rem); }
.partner-offer .section-heading .text-link { display: inline-block; margin-top: 16px; }
.offer-summary { padding: 28px; border-radius: 6px; border-top: 3px solid var(--gold); background: var(--white); }
.offer-summary h3 { margin: 18px 0 12px; color: var(--forest); font: 400 1.8rem/1.2 var(--serif); }
.offer-summary > p { margin: 0; color: var(--muted); }
.offer-summary .offer-label { margin-top: 18px; color: var(--forest); font-size: .75rem; font-weight: 700; letter-spacing: .06em; text-transform: uppercase; }
.offer-summary .offer-label + h3 { margin-top: 10px; }
.offer-summary .offer-obligation { margin-top: 16px; font-size: .9rem; }
.decision-sample { margin-top: 24px; border: 1px solid var(--line); border-radius: 8px; overflow: hidden; scroll-margin-top: 100px; }
#relationship-faq { scroll-margin-top: 100px; }
.decision-sample > summary { display: flex; align-items: center; justify-content: space-between; gap: 20px; padding: 24px 28px; background: var(--forest); color: var(--white); font-weight: 600; cursor: pointer; list-style: none; }
.decision-sample > summary::-webkit-details-marker { display: none; }
.decision-sample > summary small { display: block; margin-top: 6px; color: #d5dfdb; font-size: .8rem; font-weight: 400; }
.decision-sample > summary svg { width: 24px; height: 24px; flex-shrink: 0; fill: none; stroke: currentColor; stroke-width: 1.5; }
.decision-sample[open] > summary svg { transform: rotate(180deg); }
.decision-sample > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -5px; }
.decision-paper { padding: 36px; background: var(--cream); }
.decision-paper-header { display: flex; align-items: center; justify-content: space-between; gap: 24px; padding-bottom: 24px; border-bottom: 1px solid var(--line); }
.decision-paper h3 { margin: 10px 0 0; color: var(--forest); font: 400 2.2rem/1.15 var(--serif); }
.decision-paper .eyebrow { margin: 0; font-size: .75rem; }
.decision-status { padding: 8px 12px; border: 1px solid #c7b78d; border-radius: 4px; color: #705619; font-size: .8rem; white-space: nowrap; }
.decision-question { margin: 22px 0; color: var(--muted); }
.decision-compare { display: grid; grid-template-columns: 1fr 30px 1fr; align-items: center; gap: 16px; }
.decision-compare > div { padding: 22px; background: var(--white); border: 1px solid var(--line); border-radius: 6px; }
.decision-compare span { color: var(--muted); font-size: .8rem; }
.decision-compare strong { display: block; margin-top: 8px; color: var(--forest); font: 400 1.65rem/1.2 var(--serif); }
.decision-compare p { margin: 8px 0 0; color: var(--muted); font-size: .9rem; }
.decision-versus { text-align: center; }
.decision-responsibilities { display: grid; grid-template-columns: 1fr 1fr; gap: 28px; margin-top: 28px; }
.decision-responsibilities > div { padding: 22px; border-left: 3px solid var(--gold); background: var(--white); }
.decision-responsibilities h4 { margin: 10px 0 14px; color: var(--forest); font-size: 1rem; }
.decision-responsibilities ul { padding-left: 18px; margin: 0; color: var(--muted); font-size: .9rem; }
.decision-responsibilities li + li { margin-top: 8px; }
.decision-paper-footer { margin-top: 28px; padding-top: 24px; border-top: 1px solid var(--line); color: var(--forest); }
.decision-paper-footer p { margin: 8px 0 16px; color: var(--muted); font-size: .875rem; }
.decision-paper-footer .text-link { font-size: .875rem; }
.partner-starter-kit { margin-top: 44px; scroll-margin-top: 100px; }
.starter-kit-heading { display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.starter-kit-heading .eyebrow { margin: 0 0 8px; }
.starter-kit-heading h3 { margin: 0; color: var(--forest); font: 400 2.2rem/1.15 var(--serif); }
.starter-kit-heading .text-link { white-space: nowrap; font-size: .875rem; }
.starter-kit-heading .text-link span { margin-left: 8px; }
.starter-kit-note { margin: 12px 0 24px; color: var(--muted); font-size: .875rem; }
.kit-item { margin-top: 12px; }
.kit-item > summary { display: grid; grid-template-columns: 48px minmax(0, 1fr) 24px; gap: 22px; background: var(--white); color: var(--forest); }
.kit-item > summary small { color: var(--muted); }
.kit-item > summary .kit-symbol { width: 48px; height: 48px; padding: 7px; border-radius: 6px; background: var(--cream); stroke-width: 1.25; }
.kit-item[open] > summary { background: var(--forest); color: var(--white); }
.kit-item[open] > summary small { color: #d5dfdb; }
.kit-item[open] > summary .kit-symbol { transform: none; color: var(--forest); }
.kit-letter, .kit-handoff { padding: 32px 36px; background: var(--cream); }
.kit-letter > p, .kit-letter > h4 { max-width: 760px; }
.kit-letter h4 { margin: 14px 0 24px; color: var(--forest); font: 400 1.8rem/1.2 var(--serif); }
.kit-letter p:not(.eyebrow), .kit-handoff p:not(.eyebrow) { color: var(--muted); font-size: .95rem; }
.kit-template-note { margin-top: 24px; padding-top: 20px; border-top: 1px solid var(--line); font-size: .8rem !important; }
.handoff-steps { list-style: none; padding: 0; margin: 20px 0 0; }
.handoff-steps li { display: grid; grid-template-columns: 42px minmax(0, 1fr); gap: 20px; padding: 20px 0; border-top: 1px solid var(--line); }
.handoff-number { display: grid; place-items: center; align-self: start; width: 42px; height: 42px; border: 1px solid #c7b78d; border-radius: 50%; color: var(--forest); font-size: .8rem; }
.handoff-steps strong { color: var(--forest); }
.handoff-steps p { margin: 8px 0 0; max-width: 850px; }
.relationship-assurance { padding: 22px 0 0; border-top: 1px solid var(--line); margin-top: 24px; color: var(--forest); }
.relationship-assurance p { margin: 8px 0 0; color: var(--muted); font-size: .9rem; }
.cpa-page .relationship-assurance .text-link { margin-top: 12px; font-size: .875rem; }
.support-roles { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; margin: 28px 0 16px; }
.support-roles > div { padding: 22px 18px; border-radius: 6px; border-top: 3px solid var(--gold); background: var(--white); }
.support-roles > div + div { background: var(--forest-soft); }
.support-roles dt { margin-bottom: 12px; color: var(--muted); font-size: .75rem; }
.support-roles dd { margin: 0; color: var(--forest); font-size: 1rem; font-weight: 600; line-height: 1.5; }
.offer-details { margin-top: 22px; border-top: 1px solid var(--line); }
.offer-details > summary { padding-top: 18px; color: var(--forest); cursor: pointer; font-size: .9rem; font-weight: 700; }
.offer-details > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: 5px; }
.offer-details .review-scope { margin-top: 20px; padding: 0; border: 0; }
.offer-details .review-takeaways { margin-top: 24px; }
.cpa-sample-section .tool-library { margin-top: 18px; }
.cpa-questions .relationship-terms { margin-top: 12px; }
.firm-proof { grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 16px; }
.firm-proof > div + div { padding-left: 16px; }
.firm-proof dd { font-size: 1.5rem; }
.firm-proof dt { font-size: .75rem; }
.offer-turnaround { display: flex; align-items: center; gap: 18px; margin-top: 24px; padding: 20px 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.offer-turnaround strong { flex-shrink: 0; color: var(--forest); font: 400 2.5rem/1 var(--serif); }
.offer-turnaround span { max-width: 230px; color: var(--muted); font-size: .9rem; }
.cpa-advisor .advisor-note { margin: 12px 0 18px; max-width: 260px; font-size: .85rem; line-height: 1.5; color: var(--muted); }
.case-simple-flow { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 30px; list-style: none; padding: 0; margin: 0 0 18px; }
.case-simple-flow > li { position: relative; display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 10px; min-width: 0; padding: 26px 12px; border-radius: 6px; background: var(--cream); text-align: center; }
.case-simple-flow > li:nth-child(2) { background: var(--forest-soft); }
.case-simple-flow > li + li::before { content: ""; position: absolute; left: -21px; top: calc(50% - 4px); width: 8px; height: 8px; border-top: 1.5px solid var(--forest); border-right: 1.5px solid var(--forest); transform: rotate(45deg); }
.case-simple-flow svg { width: 54px; height: 54px; margin-bottom: 6px; fill: none; stroke: var(--forest); stroke-width: 1.3; stroke-linecap: round; stroke-linejoin: round; }
.case-simple-flow span { color: var(--muted); font-size: .75rem; }
.case-simple-flow strong { color: var(--forest); font-size: 1.15rem; line-height: 1.3; }
.case-simple-caption { margin: 0 0 24px; color: var(--muted); font-size: .95rem; }
.case-calculation { border: 1px solid var(--line); border-radius: 6px; }
.case-calculation > summary { display: flex; align-items: center; justify-content: space-between; gap: 18px; padding: 20px 24px; color: var(--forest); font-size: .9rem; font-weight: 700; cursor: pointer; list-style: none; }
.case-calculation > summary::-webkit-details-marker { display: none; }
.case-calculation > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -4px; }
.case-calculation > summary svg { width: 22px; height: 22px; flex-shrink: 0; fill: none; stroke: currentColor; stroke-width: 1.5; }
.case-calculation[open] > summary { border-bottom: 1px solid var(--line); }
.case-calculation[open] > summary svg { transform: rotate(180deg); }
.case-calculation .case-number-panel { margin: 0; border: 0; border-radius: 0 0 6px 6px; }
@media (max-width: 980px) {
  .visual-review-grid { grid-template-columns: 1fr 1fr; }
  .partner-offer { gap: 32px; }
  .cpa-page .case-preview > summary { grid-template-columns: 80px minmax(0, 1fr) 24px; gap: 22px; padding: 24px; }
  .case-avatar-visual { width: 80px; height: 80px; }
  .case-avatar-visual svg { width: 62px; height: 62px; }
  .case-open-action > span { display: none; }
  .library-icons { grid-template-columns: repeat(3, minmax(0, 1fr)); }
}
@media (max-width: 680px) {
  .visual-review-grid, .review-guardrails { grid-template-columns: 1fr; }
  .partner-offer { grid-template-columns: 1fr; gap: 24px; }
  .support-roles { gap: 12px; }
  .support-roles > div { padding: 18px 14px; }
  .decision-sample > summary { padding: 22px 18px; }
  .decision-paper { padding: 24px 18px; }
  .decision-paper-header { flex-direction: column; align-items: flex-start; gap: 18px; }
  .decision-paper h3 { font-size: 1.9rem; }
  .decision-compare, .decision-responsibilities { grid-template-columns: 1fr; gap: 14px; }
  .decision-compare > div, .decision-responsibilities > div { padding: 18px; }
  .starter-kit-heading { align-items: flex-start; flex-direction: column; gap: 16px; }
  .starter-kit-heading h3 { font-size: 1.9rem; }
  .kit-item > summary { grid-template-columns: 40px minmax(0, 1fr) 20px; gap: 14px; }
  .kit-item > summary .kit-symbol { width: 40px; height: 40px; }
  .kit-item > summary .kit-chevron { width: 20px; }
  .kit-letter, .kit-handoff { padding: 24px 18px; }
  .handoff-steps li { gap: 14px; }
  .benefit-grid article, .offer-summary { padding: 24px; }
  .benefit-icon { width: 48px; height: 48px; margin-bottom: 18px; }
  .firm-proof { gap: 10px; }
  .firm-proof > div + div { padding-left: 10px; }
  .firm-proof dd { font-size: 1.15rem; }
  .offer-turnaround { gap: 14px; }
  .case-simple-flow { grid-template-columns: 1fr; gap: 22px; }
  .case-simple-flow > li { display: grid; grid-template-columns: 48px minmax(0, 1fr); gap: 4px 18px; padding: 18px; text-align: left; }
  .case-simple-flow svg { grid-column: 1; grid-row: 1 / span 2; width: 48px; height: 48px; margin: 0; }
  .case-simple-flow span, .case-simple-flow strong { grid-column: 2; }
  .case-simple-flow > li + li::before { left: calc(50% - 4px); top: -17px; transform: rotate(135deg); }
  .case-calculation > summary { padding: 18px; }
  .visual-review-grid { gap: 16px; }
  .review-conversation, .compact-review-paper { padding: 26px 22px; }
  .review-large-icon { width: 90px; height: 90px; margin-bottom: 18px; }
  .visual-review-grid h3 { font-size: 2rem; }
  .compact-review-paper .review-paper-header { gap: 12px; }
  .review-guardrails { gap: 12px; }
  .cpa-page .case-preview > summary { grid-template-columns: 62px minmax(0, 1fr) 20px; gap: 14px; padding: 22px 18px; }
  .case-avatar-visual { width: 62px; height: 62px; }
  .case-avatar-visual svg { width: 49px; height: 49px; }
  .cpa-page .case-summary-copy { grid-column: 2; }
  .cpa-page .case-summary-copy strong { font-size: 1.4rem; }
  .cpa-page .case-summary-copy > span { font-size: .875rem; }
  .case-open-action { grid-column: 3; grid-row: 1; }
  .cpa-page .case-open-action .case-chevron { width: 20px; }
  .library-icons { gap: 10px; }
  .library-icons > span { padding: 18px 4px; gap: 10px; }
  .library-icons svg { width: 34px; height: 34px; }
  .cpa-page .visual-process::before { left: 33px; top: 33px; bottom: 33px; }
  .cpa-page .visual-process .process-step { grid-template-columns: 66px minmax(0, 1fr); align-items: center; }
}

/* v23: Readable sample work, advisory opportunities, and partner coordination. */
.cpa-page .hero-proof { min-width: 0; padding: 0; background: transparent; color: var(--ink); border-radius: 8px; box-shadow: 0 16px 40px rgba(9, 37, 31, .1); }
.cpa-page .recommendation-preview { padding: 24px; border: 1px solid var(--line); border-bottom: 0; border-radius: 8px 8px 0 0; background: var(--white); font-size: 1rem; line-height: 1.4; }
.cpa-page .sample-label { display: inline-block; padding: 4px 8px; border-radius: 3px; background: var(--forest-soft); color: var(--forest); font-size: 1rem; font-weight: 600; line-height: 1.4; }
.cpa-page .preview-document-heading { margin: 14px 0 0; padding-bottom: 16px; border-bottom: 2px solid var(--forest); }
.cpa-page .preview-document-heading p { margin: 0 0 6px; color: var(--muted); font-size: 1rem; }
.cpa-page .preview-document-heading h2 { margin: 0; color: var(--forest); font: 400 1.9rem/1.12 var(--serif); }
.cpa-page .preview-question { margin: 14px 0; color: var(--muted); font-size: 1rem; }
.cpa-page .preview-choices { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px; }
.cpa-page .preview-choices > div { min-width: 0; padding: 14px; border-left: 3px solid var(--gold); background: var(--cream); }
.cpa-page .preview-choices span { display: block; color: #795b19; font-size: 1rem; }
.cpa-page .preview-choices strong { display: block; margin-top: 6px; color: var(--forest); font-size: 1.05rem; line-height: 1.35; }
.cpa-page .preview-choices p { margin: 6px 0 0; color: var(--muted); font-size: 1rem; }
.cpa-page .preview-findings { margin-top: 14px; }
.cpa-page .preview-findings > div { display: grid; grid-template-columns: 30px minmax(0, 1fr); gap: 12px; padding: 10px 0; border-top: 1px solid var(--line); }
.cpa-page .finding-number { display: grid; place-items: center; align-self: start; width: 30px; height: 30px; border-radius: 50%; background: var(--forest-soft); color: var(--forest); font-size: 1rem; font-weight: 600; }
.cpa-page .preview-findings strong { color: var(--forest); font-size: 1rem; }
.cpa-page .preview-findings p { margin: 3px 0 0; color: var(--muted); font-size: 1rem; }
.cpa-page .preview-status { margin-top: 4px; padding: 12px 14px; border-left: 3px solid var(--gold); background: var(--forest-soft); color: var(--forest); font-size: 1rem; line-height: 1.4; }
.cpa-page .hero-proof .firm-proof { padding: 20px 24px; border-radius: 0 0 8px 8px; background: var(--forest); color: var(--white); }
.cpa-page .hero-proof .firm-proof > div { min-width: 0; }
.cpa-page .hero-proof .firm-proof dt { color: var(--gold-light); font-size: 1rem; line-height: 1.35; overflow-wrap: anywhere; }
.cpa-page .hero-proof .firm-proof dd { font-size: 1.45rem; }

.cpa-page .advisory-menu { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.cpa-page .advisory-opportunity { display: grid; grid-template-columns: 40px minmax(0, 1fr); align-content: start; gap: 0 12px; min-width: 0; padding: 24px 26px; }
.cpa-page .advisory-opportunity:first-child { padding-left: 0; }
.cpa-page .advisory-opportunity:last-child { padding-right: 0; }
.cpa-page .advisory-opportunity + .advisory-opportunity { border-left: 1px solid var(--line); }
.cpa-page .opportunity-icon { display: block; width: 40px; height: 40px; fill: none; stroke: var(--forest); stroke-width: 1.4; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .opportunity-audience { align-self: center; margin: 0; color: var(--forest); font-size: 1rem; font-weight: 600; line-height: 1.4; }
.cpa-page .advisory-opportunity blockquote { grid-column: 1 / -1; min-height: 86px; margin: 20px 0 0; color: var(--forest); font: 400 1.5rem/1.25 var(--serif); }
.cpa-page .opportunity-service { grid-column: 1 / -1; margin-top: 20px; }
.cpa-page .opportunity-service > span { display: block; color: var(--muted); font-size: 1rem; line-height: 1.4; }
.cpa-page .opportunity-service h3 { margin: 8px 0 0; color: var(--forest); font: 400 1.6rem/1.2 var(--serif); }
.cpa-page .opportunity-support { grid-column: 1 / -1; margin: 16px 0 0; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .opportunity-support strong { color: var(--forest); }
.cpa-page .advisory-menu + .advisory-engagements { margin-top: 20px; padding-top: 0; }
.cpa-page .advisory-menu + .advisory-engagements .advisory-fee-note { margin-top: 0; padding-top: 0; border-top: 0; }

.cpa-page .delivery-visual { margin-top: 26px; padding-top: 20px; border-top: 2px solid var(--gold); scroll-margin-top: 100px; }
.cpa-page .delivery-visual > header > strong { color: var(--forest); font: 400 1.7rem/1.2 var(--serif); }
.cpa-page .delivery-visual > header > p { margin: 6px 0 0; color: var(--muted); font-size: 1rem; line-height: 1.45; }
.cpa-page .delivery-steps { position: relative; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 18px; padding: 0; margin: 22px 0 0; list-style: none; }
.cpa-page .delivery-steps::before { content: ""; position: absolute; top: 20px; left: 20px; right: calc(33.333% - 20px); height: 1px; background: #9dada5; }
.cpa-page .delivery-steps > li { position: relative; display: flex; flex-direction: column; align-items: flex-start; gap: 7px; min-width: 0; }
.cpa-page .timeline-dot { position: relative; display: grid; place-items: center; flex-shrink: 0; width: 40px; height: 40px; margin-bottom: 5px; border: 1px solid var(--forest); border-radius: 50%; background: var(--white); color: var(--forest); font-size: 1rem; font-weight: 600; }
.cpa-page .timeline-dot svg { display: block; width: 22px; height: 22px; fill: none; stroke: currentColor; stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .delivery-steps > li > strong { color: var(--forest); font-size: 1rem; line-height: 1.4; }
.cpa-page .delivery-steps > li > span:last-child { color: var(--muted); font-size: 1rem; line-height: 1.45; }
.cpa-page .delivery-next { margin: 18px 0 0; padding-top: 14px; border-top: 1px solid #c8d4ce; color: var(--muted); font-size: 1rem; line-height: 1.45; }
.cpa-page .partner-update { margin-top: 24px; padding: 22px; border: 1px solid var(--forest); border-radius: 6px; background: var(--cream); }
.cpa-page .partner-update h3 { margin: 12px 0 0; color: var(--forest); font: 400 1.65rem/1.2 var(--serif); }
.cpa-page .update-status { display: flex; align-items: center; gap: 10px; margin-top: 16px; color: var(--forest); font-size: 1rem; font-weight: 600; line-height: 1.4; }
.cpa-page .update-status svg { display: block; flex-shrink: 0; width: 24px; height: 24px; padding: 3px; border: 1px solid var(--forest); border-radius: 50%; fill: none; stroke: currentColor; stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .update-fields { margin: 16px 0 0; }
.cpa-page .update-fields > div { display: grid; grid-template-columns: minmax(100px, .7fr) minmax(0, 1.3fr); gap: 12px; padding: 12px 0; border-top: 1px solid var(--line); }
.cpa-page .update-fields dt { color: var(--muted); font-size: 1rem; line-height: 1.45; }
.cpa-page .update-fields dd { margin: 0; color: var(--forest); font-size: 1rem; line-height: 1.45; }
.cpa-page .partner-update footer { margin-top: 2px; padding-top: 12px; border-top: 1px solid var(--line); }
.cpa-page .partner-update footer p { margin: 0; color: var(--muted); font-size: 1rem; line-height: 1.45; }
.cpa-page .partner-update footer .text-link { margin-top: 12px; font-size: 1rem; }
.cpa-page .cpa-kit-section .partner-starter-kit { margin-top: 0; }
.cpa-page .starter-kit-heading h2 { margin: 0; color: var(--forest); font: 400 2.2rem/1.15 var(--serif); }

@media (max-width: 980px) {
  .cpa-page .hero-proof { max-width: 680px; width: 100%; }
  .cpa-page .advisory-opportunity { padding-left: 20px; padding-right: 20px; }
  .cpa-page .advisory-opportunity blockquote { min-height: 112px; font-size: 1.4rem; }
  .cpa-page .opportunity-service h3 { font-size: 1.45rem; }
  .cpa-page .delivery-steps { grid-template-columns: 1fr; gap: 18px; }
  .cpa-page .delivery-steps::before { top: 20px; bottom: 20px; left: 20px; right: auto; width: 1px; height: auto; }
  .cpa-page .delivery-steps > li { display: grid; grid-template-columns: 40px minmax(0, 1fr); gap: 3px 16px; }
  .cpa-page .timeline-dot { grid-column: 1; grid-row: 1 / span 2; margin-bottom: 0; }
  .cpa-page .delivery-steps > li > strong, .cpa-page .delivery-steps > li > span:last-child { grid-column: 2; }
  .cpa-page .partner-update { padding: 20px; }
}
@media (max-width: 680px) {
  .cpa-page .recommendation-preview { padding: 20px 18px; }
  .cpa-page .preview-document-heading h2 { font-size: 1.8rem; }
  .cpa-page .preview-choices { grid-template-columns: 1fr; gap: 10px; }
  .cpa-page .preview-choices > div { padding: 12px; }
  .cpa-page .hero-proof .firm-proof { padding: 18px; gap: 10px; }
  .cpa-page .hero-proof .firm-proof > div + div { padding-left: 10px; }
  .cpa-page .hero-proof .firm-proof dd { font-size: 1.25rem; }
  .cpa-page .advisory-menu { grid-template-columns: 1fr; }
  .cpa-page .advisory-opportunity, .cpa-page .advisory-opportunity:first-child, .cpa-page .advisory-opportunity:last-child { padding: 22px 0; }
  .cpa-page .advisory-opportunity + .advisory-opportunity { border-left: 0; border-top: 1px solid var(--line); }
  .cpa-page .advisory-opportunity blockquote { min-height: 0; margin-top: 14px; font-size: 1.5rem; }
  .cpa-page .opportunity-service { margin-top: 16px; }
  .cpa-page .opportunity-service h3 { font-size: 1.6rem; }
  .cpa-page .opportunity-support { margin-top: 12px; }
  .cpa-page .delivery-steps { grid-template-columns: 1fr; gap: 18px; }
  .cpa-page .delivery-steps::before { top: 20px; bottom: 20px; left: 20px; right: auto; width: 1px; height: auto; }
  .cpa-page .delivery-steps > li { display: grid; grid-template-columns: 40px minmax(0, 1fr); gap: 3px 16px; }
  .cpa-page .timeline-dot { grid-column: 1; grid-row: 1 / span 2; margin-bottom: 0; }
  .cpa-page .delivery-steps > li > strong, .cpa-page .delivery-steps > li > span:last-child { grid-column: 2; }
  .cpa-page .partner-update { padding: 20px 18px; }
  .cpa-page .update-fields > div { grid-template-columns: 1fr; gap: 4px; }
  .cpa-page .starter-kit-heading h2 { font-size: 1.9rem; }
}

/* v24: Short opportunity cards, visible photography, optional coordination detail. */
.cpa-page .advisory-menu.compact-opportunities { gap: 20px; border: 0; }
.cpa-page .compact-opportunities .advisory-opportunity,
.cpa-page .compact-opportunities .advisory-opportunity:first-child,
.cpa-page .compact-opportunities .advisory-opportunity:last-child { display: flex; flex-direction: column; align-items: flex-start; gap: 0; padding: 24px; border: 1px solid var(--line); border-top: 3px solid var(--gold); border-radius: 6px; background: var(--cream); }
.cpa-page .compact-opportunities .opportunity-icon { width: 64px; height: 64px; margin-bottom: 18px; stroke-width: 1.25; }
.cpa-page .compact-opportunities .opportunity-audience { align-self: auto; color: var(--muted); font-size: 1rem; font-weight: 600; }
.cpa-page .compact-opportunities h3 { margin: 8px 0 0; color: var(--forest); font: 400 1.75rem/1.2 var(--serif); }
.cpa-page .compact-opportunities .opportunity-support { margin: 12px 0 0; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .visual-support { grid-template-columns: 1.08fr .92fr; gap: 32px 40px; }
.cpa-page .support-scene { position: relative; display: block; margin: 24px 0 0; aspect-ratio: 16 / 10; overflow: hidden; border-radius: 8px; background: var(--forest); }
.cpa-page .support-scene img { display: block; width: 100%; height: 100%; object-fit: cover; object-position: center 40%; }
.cpa-page .support-scene figcaption { position: absolute; right: 12px; bottom: 12px; max-width: calc(100% - 24px); padding: 6px 9px; border-radius: 4px; background: rgba(9, 37, 31, .92); color: var(--white); font-size: 1rem; line-height: 1.4; }
.cpa-page .compact-review-offer .offer-includes { margin: 14px 0 0; color: var(--forest); font-size: 1rem; line-height: 1.5; }
.cpa-page .visual-support > .coordination-details { grid-column: 1 / -1; min-width: 0; margin: 0; border: 1px solid var(--line); border-radius: 6px; background: var(--white); }
.cpa-page .coordination-details > summary { padding: 18px 24px; color: var(--forest); font-size: 1rem; font-weight: 600; line-height: 1.5; cursor: pointer; }
.cpa-page .coordination-details > summary::marker { color: var(--forest); }
.cpa-page .coordination-details > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -4px; border-radius: 6px; }
.cpa-page .coordination-details > summary svg { width: 22px; height: 22px; margin-left: 12px; vertical-align: middle; fill: none; stroke: currentColor; stroke-width: 1.5; }
.cpa-page .coordination-body { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); align-items: start; gap: 28px; padding: 0 24px 24px; border-top: 1px solid var(--line); }
.cpa-page .coordination-body > .delivery-visual { min-width: 0; margin-top: 24px; }
.cpa-page .coordination-body > .partner-update { min-width: 0; margin-top: 24px; }
.cpa-page .coordination-body .partner-update footer .text-link { display: inline-block; }

@media (max-width: 980px) {
  .cpa-page .advisory-menu.compact-opportunities { gap: 16px; }
  .cpa-page .compact-opportunities .advisory-opportunity,
  .cpa-page .compact-opportunities .advisory-opportunity:first-child,
  .cpa-page .compact-opportunities .advisory-opportunity:last-child { padding: 22px 20px; }
  .cpa-page .compact-opportunities .opportunity-icon { width: 56px; height: 56px; margin-bottom: 16px; }
  .cpa-page .compact-opportunities h3 { font-size: 1.6rem; }
  .cpa-page .visual-support { gap: 28px; }
  .cpa-page .coordination-body { gap: 22px; padding-right: 20px; padding-left: 20px; }
}
@media (max-width: 680px) {
  .cpa-page .advisory-menu.compact-opportunities { grid-template-columns: 1fr; gap: 14px; }
  .cpa-page .compact-opportunities .advisory-opportunity,
  .cpa-page .compact-opportunities .advisory-opportunity:first-child,
  .cpa-page .compact-opportunities .advisory-opportunity:last-child { display: grid; grid-template-columns: 60px minmax(0, 1fr); align-items: start; gap: 4px 18px; padding: 20px 18px; }
  .cpa-page .compact-opportunities .opportunity-icon { grid-column: 1; grid-row: 1 / span 3; width: 60px; height: 60px; margin: 0; }
  .cpa-page .compact-opportunities .opportunity-audience,
  .cpa-page .compact-opportunities h3,
  .cpa-page .compact-opportunities .opportunity-support { grid-column: 2; }
  .cpa-page .compact-opportunities h3 { margin: 0; font-size: 1.6rem; }
  .cpa-page .compact-opportunities .opportunity-support { margin: 4px 0 0; }
  .cpa-page .visual-support { grid-template-columns: 1fr; gap: 24px; }
  .cpa-page .support-scene { margin-top: 20px; aspect-ratio: 4 / 3; }
  .cpa-page .support-scene figcaption { right: 10px; bottom: 10px; max-width: calc(100% - 20px); }
  .cpa-page .coordination-details > summary { padding: 18px; }
  .cpa-page .coordination-body { grid-template-columns: 1fr; gap: 20px; padding: 0 18px 18px; }
  .cpa-page .coordination-body > .delivery-visual { margin-top: 18px; }
  .cpa-page .coordination-body > .partner-update { margin-top: 0; }
}

/* v25: Photo led client decisions, concise tax illustration, one analysis disclosure. */
.cpa-page .case-story-grid { display: grid; grid-template-columns: 1.1fr .9fr; align-items: start; gap: 28px; }
.cpa-page .case-story-grid > * { min-width: 0; }
.cpa-page .case-scene { position: relative; margin: 0; aspect-ratio: 4 / 3; overflow: hidden; border-radius: 8px; background: var(--cream); }
.cpa-page .case-scene img { display: block; width: 100%; height: 100%; object-fit: cover; object-position: center 40%; }
.cpa-page .case-scene figcaption { position: absolute; right: 12px; bottom: 12px; max-width: calc(100% - 24px); padding: 6px 9px; border-radius: 4px; background: rgba(9, 37, 31, .92); color: var(--white); font-size: .875rem; line-height: 1.4; }
.cpa-page .case-story-copy > header h3 { margin: 12px 0 18px; color: var(--forest); font: 400 2rem/1.15 var(--serif); }
.cpa-page .case-choice-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 14px; }
.cpa-page .case-choice { min-width: 0; padding: 18px 16px; border: 1px solid var(--line); border-radius: 6px; background: var(--cream); }
.cpa-page .case-choice:nth-child(2) { background: var(--forest-soft); }
.cpa-page .case-choice-icon { display: block; width: 48px; height: 48px; margin-bottom: 12px; fill: none; stroke: var(--forest); stroke-width: 1.4; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .case-choice-label { display: block; color: #795b19; font-size: .875rem; font-weight: 600; line-height: 1.4; }
.cpa-page .case-choice h4 { margin: 6px 0 0; color: var(--forest); font: 400 1.3rem/1.2 var(--serif); }
.cpa-page .case-choice p { margin: 8px 0 0; color: var(--muted); font-size: 1rem; line-height: 1.45; }
.cpa-page .case-partner-value { margin: 18px 0 0; padding-left: 14px; border-left: 3px solid var(--gold); color: var(--forest); font-size: 1rem; line-height: 1.5; }
.cpa-page .case-quick-math { margin-top: 24px; padding: 20px 24px; border: 1px solid var(--line); border-top: 3px solid var(--gold); border-radius: 6px; background: var(--white); }
.cpa-page .case-quick-math > :is(h3, h4) { margin: 0 0 18px; color: var(--forest); font: 600 1rem/1.4 var(--sans); }
.cpa-page .case-quick-context { margin: 0 0 14px; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .case-equation { display: grid; grid-template-columns: minmax(0, 1fr) 24px minmax(0, .85fr) 24px minmax(0, 1.1fr); align-items: center; gap: 14px; }
.cpa-page .case-equation-term { min-width: 0; }
.cpa-page .case-equation-term strong { display: block; color: var(--forest); font: 400 clamp(1.8rem, 3vw, 2.5rem)/1.1 var(--serif); }
.cpa-page .case-equation-term > span { display: block; margin-top: 6px; color: var(--muted); font-size: 1rem; line-height: 1.4; }
.cpa-page .case-equation-symbol { color: #795b19; font: 400 1.7rem/1 var(--serif); text-align: center; }
.cpa-page .case-equation-result { padding-left: 20px; border-left: 2px solid var(--gold); }
.cpa-page .case-equation-result > span { color: var(--forest); }
.cpa-page .case-quick-assumptions,
.cpa-page .case-quick-tradeoff,
.cpa-page .case-quick-cash { margin: 14px 0 0; color: var(--forest); font-size: .875rem; line-height: 1.6; }
.cpa-page .case-quick-assumptions { padding-top: 14px; border-top: 1px solid var(--line); }
.cpa-page .case-quick-tradeoff { margin-top: 10px; color: var(--muted); }
.cpa-page .case-quick-cash { margin-top: 10px; }
.cpa-page .case-quick-assumptions strong,
.cpa-page .case-quick-tradeoff strong,
.cpa-page .case-quick-cash strong { color: var(--forest); }
.cpa-page .case-analysis { margin-top: 20px; border: 1px solid var(--line); border-radius: 6px; background: var(--white); }
.cpa-page .case-analysis > summary { padding: 18px 22px; color: var(--forest); font-size: 1rem; font-weight: 600; line-height: 1.5; cursor: pointer; }
.cpa-page .case-analysis > summary::marker { color: var(--forest); }
.cpa-page .case-analysis > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -4px; border-radius: 6px; }
.cpa-page .case-analysis > summary svg { width: 22px; height: 22px; margin-left: 12px; vertical-align: middle; fill: none; stroke: currentColor; stroke-width: 1.5; }
.cpa-page .case-analysis-body { padding: 22px; border-top: 1px solid var(--line); }
.cpa-page .case-analysis-part { padding: 24px 0 0; margin: 24px 0 0; border-top: 1px solid var(--line); }
.cpa-page .case-analysis-part:first-child { margin-top: 0; padding-top: 0; border-top: 0; }
.cpa-page .case-analysis-part > :is(h3, h4) { margin: 0 0 18px; color: var(--forest); font: 400 1.6rem/1.2 var(--serif); }
.cpa-page .case-analysis-body .case-number-panel { margin-bottom: 0; }
.cpa-page .case-analysis-body .case-deep-grid { padding: 0; }
.cpa-page .case-analysis-body .case-method-body { padding-top: 0; padding-bottom: 0; }

@media (max-width: 980px) {
  .cpa-page .case-story-grid { grid-template-columns: 1fr; gap: 24px; }
  .cpa-page .case-scene { aspect-ratio: 16 / 10; }
  .cpa-page .case-choice { padding: 20px; }
  .cpa-page .case-equation { gap: 10px; }
  .cpa-page .case-equation-term strong { font-size: 2rem; }
}
@media (max-width: 680px) {
  .cpa-page .case-story-grid { gap: 20px; }
  .cpa-page .case-scene { aspect-ratio: 4 / 3; }
  .cpa-page .case-scene figcaption { right: 10px; bottom: 10px; max-width: calc(100% - 20px); }
  .cpa-page .case-story-copy > header h3 { font-size: 1.8rem; }
  .cpa-page .case-choice-grid { gap: 10px; }
  .cpa-page .case-choice { padding: 16px 12px; }
  .cpa-page .case-choice-icon { width: 42px; height: 42px; margin-bottom: 10px; }
  .cpa-page .case-choice h4 { font-size: 1.25rem; }
  .cpa-page .case-choice p { font-size: .875rem; }
  .cpa-page .case-quick-math { margin-top: 20px; padding: 18px; }
  .cpa-page .case-equation { grid-template-columns: minmax(0, 1fr) 24px minmax(0, 1fr); gap: 14px 10px; }
  .cpa-page .case-equation-term strong { font-size: 1.8rem; }
  .cpa-page .case-equation-term > span { font-size: .875rem; }
  .cpa-page .case-equation-symbol:nth-child(4) { grid-column: 1; grid-row: 2; text-align: left; }
  .cpa-page .case-equation-result { grid-column: 2 / -1; grid-row: 2; padding-left: 14px; }
  .cpa-page .case-analysis > summary { padding: 18px; }
  .cpa-page .case-analysis-body { padding: 18px; }
  .cpa-page .case-analysis-part > :is(h3, h4) { font-size: 1.5rem; }
}
@media (max-width: 380px) {
  .cpa-page .case-choice-grid { grid-template-columns: 1fr; }
  .cpa-page .case-choice { display: grid; grid-template-columns: 42px minmax(0, 1fr); gap: 4px 12px; }
  .cpa-page .case-choice-icon { grid-column: 1; grid-row: 1 / span 3; margin: 0; }
  .cpa-page .case-choice-label, .cpa-page .case-choice h4, .cpa-page .case-choice p { grid-column: 2; margin-top: 0; }
  .cpa-page .case-equation { display: flex; flex-direction: column; align-items: stretch; gap: 8px; }
  .cpa-page .case-equation-term { display: grid; grid-template-columns: auto minmax(0, 1fr); align-items: center; gap: 12px; }
  .cpa-page .case-equation-term strong { font-size: 1.6rem; }
  .cpa-page .case-equation-term > span { margin-top: 0; }
  .cpa-page .case-equation-symbol { align-self: flex-start; font-size: 1.3rem; }
  .cpa-page .case-equation-result { padding: 12px 0 0; border-left: 0; border-top: 2px solid var(--gold); }
}

/* v26: Short role cards replace repeated calculations and long walkthroughs. */
.cpa-page .case-analysis-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 16px; }
.cpa-page .case-analysis-card { min-width: 0; padding: 20px; border: 1px solid var(--line); border-radius: 6px; background: var(--cream); }
.cpa-page .case-analysis-card:nth-child(2) { background: var(--forest-soft); }
.cpa-page .case-analysis-card .cpa-icon { display: block; width: 32px; height: 32px; margin-bottom: 12px; }
.cpa-page .case-analysis-card h4 { margin: 0 0 10px; color: var(--forest); font: 600 1.05rem/1.4 var(--sans); scroll-margin-top: 100px; }
.cpa-page .case-analysis-card p { margin: 0; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .case-analysis-note { margin: 18px 0 0; padding-top: 16px; border-top: 1px solid var(--line); color: var(--muted); font-size: .875rem; line-height: 1.6; }
.cpa-page .case-analysis-note strong { color: var(--forest); }
.cpa-page .compact-analysis .case-source-links { margin-top: 12px; }
.cpa-page .case-quick-math { scroll-margin-top: 100px; }
@media (max-width: 980px) {
  .cpa-page .case-analysis-grid { grid-template-columns: 1fr; gap: 12px; }
  .cpa-page .case-analysis-card { display: grid; grid-template-columns: 32px minmax(0, 1fr); gap: 6px 14px; padding: 18px; }
  .cpa-page .case-analysis-card .cpa-icon { grid-row: 1 / span 2; margin-bottom: 0; }
  .cpa-page .case-analysis-card h4, .cpa-page .case-analysis-card p { grid-column: 2; margin: 0; }
}

/* v27: Visible sample tools, optional full templates, one primary request. */
.cpa-page .starter-kit-intro { margin: 16px 0 28px; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .starter-card-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 20px; align-items: start; }
.cpa-page .starter-card { min-width: 0; border: 1px solid var(--line); border-radius: 8px; background: var(--white); overflow: hidden; scroll-margin-top: 100px; }
.cpa-page .starter-card > summary { display: block; padding: 20px; cursor: pointer; list-style: none; }
.cpa-page .starter-card > summary::-webkit-details-marker { display: none; }
.cpa-page .starter-card > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: -4px; border-radius: 8px; }
.cpa-page .starter-visual { min-height: 252px; display: grid; place-items: center; padding: 18px; border-radius: 5px; background: var(--cream); color: var(--forest); }
.cpa-page .starter-visual > div { width: 100%; max-width: 260px; }
.cpa-page .starter-sample-label { display: inline-block; margin-bottom: 9px; color: var(--muted); font-size: .75rem; line-height: 1.3; }
.cpa-page .mini-comparison { padding: 14px; border: 1px solid #c4cec8; border-top: 3px solid var(--gold); border-radius: 3px; background: var(--white); }
.cpa-page .mini-comparison > strong { display: block; font-size: .9rem; line-height: 1.3; }
.cpa-page .mini-choice-pair { display: grid; grid-template-columns: 1fr 1fr; gap: 8px; margin-top: 10px; }
.cpa-page .mini-choice-pair span { padding: 7px 5px; background: var(--forest-soft); border-radius: 3px; font-size: .75rem; text-align: center; }
.cpa-page .mini-comparison ul { padding: 0; margin: 8px 0 0; list-style: none; }
.cpa-page .mini-comparison li { padding: 5px 0; border-top: 1px solid var(--line); font-size: .8rem; line-height: 1.3; }
.cpa-page .invitation-visual { background: var(--forest-soft); }
.cpa-page .mini-invitation { max-width: 230px !important; padding: 20px; border: 1px solid #c4cec8; border-radius: 4px; background: var(--white); }
.cpa-page .starter-visual svg { width: 40px; height: 40px; fill: none; stroke: currentColor; stroke-width: 1.3; stroke-linecap: round; stroke-linejoin: round; }
.cpa-page .mini-invitation strong { display: block; margin: 8px 0 12px; font-size: .95rem; line-height: 1.3; }
.cpa-page .template-line { display: block; height: 4px; border-radius: 2px; background: #cad5cf; margin: 8px 0; }
.cpa-page .template-line.short { width: 65%; }
.cpa-page .mini-invitation small { display: block; margin-top: 12px; font-size: .75rem; color: var(--muted); }
.cpa-page .mini-coordination { display: flex; justify-content: space-between; gap: 12px; padding: 0; margin: 0; list-style: none; width: 100%; }
.cpa-page .mini-coordination li { position: relative; display: flex; flex: 1; flex-direction: column; align-items: center; gap: 14px; min-width: 0; text-align: center; }
.cpa-page .mini-coordination li + li::before { content: ''; position: absolute; width: 12px; border-top: 1px solid #aabdb1; left: -12px; top: 20px; }
.cpa-page .mini-coordination span { font-size: .8rem; line-height: 1.3; }
.cpa-page .starter-card-copy { display: flex; flex-direction: column; min-height: 144px; }
.cpa-page .starter-card-copy h3 { margin: 20px 0 8px; color: var(--forest); font: 600 1.25rem/1.3 var(--sans); }
.cpa-page .starter-card-copy p { margin: 0; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .starter-card-action { display: flex; align-items: center; gap: 12px; margin-top: auto; padding-top: 18px; color: var(--forest); font-size: .875rem; font-weight: 700; }
.cpa-page .starter-card-action svg { width: 18px; height: 18px; fill: none; stroke: currentColor; stroke-width: 1.5; transition: transform .15s ease; }
.cpa-page .starter-card[open] { grid-column: 1 / -1; }
.cpa-page .starter-card[open] > summary { display: grid; grid-template-columns: 280px minmax(0, 1fr); gap: 28px; align-items: center; }
.cpa-page .starter-card[open] .starter-card-copy h3 { margin-top: 0; }
.cpa-page .starter-card[open] .starter-card-copy { min-height: 0; }
.cpa-page .starter-card[open] .starter-card-action svg { transform: rotate(180deg); }
.cpa-page .starter-card .kit-letter, .cpa-page .starter-card .kit-handoff { border-top: 1px solid var(--line); }
.cpa-page .starter-sample-detail { padding: 28px; border-top: 1px solid var(--line); background: var(--cream); }
.cpa-page .starter-sample-detail > h4 { margin: 0 0 20px; color: var(--forest); font: 400 1.8rem/1.2 var(--serif); }
.cpa-page .starter-role-pair { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; margin: 0; }
.cpa-page .starter-role-pair > div { padding: 20px; border-left: 3px solid var(--gold); background: var(--white); }
.cpa-page .starter-role-pair dt { color: var(--forest); font-size: 1rem; font-weight: 700; }
.cpa-page .starter-role-pair dd { margin: 8px 0 0; color: var(--muted); font-size: 1rem; line-height: 1.5; }
.cpa-page .starter-sample-detail > p { margin: 20px 0 14px; color: var(--muted); font-size: .875rem; line-height: 1.6; }
.cpa-page .starter-kit-next { display: flex; align-items: center; gap: 24px; margin-top: 26px; padding-top: 24px; border-top: 1px solid var(--line); }
.cpa-page .starter-kit-next p { margin: 0; color: var(--muted); font-size: .875rem; line-height: 1.5; }
.cpa-page .starter-download { margin-top: 20px; color: var(--muted); font-size: .875rem; }
.cpa-page .starter-download > summary { width: fit-content; color: var(--forest); font-weight: 600; cursor: pointer; }
.cpa-page .starter-download > summary:focus-visible { outline: 3px solid var(--gold); outline-offset: 4px; }
.cpa-page .starter-download > p { margin: 12px 0 8px; }
@media (max-width: 980px) {
  .cpa-page .starter-card-grid { grid-template-columns: 1fr; gap: 16px; }
  .cpa-page .starter-card > summary { display: grid; grid-template-columns: 230px minmax(0, 1fr); gap: 22px; align-items: center; }
  .cpa-page .starter-card-copy h3 { margin-top: 0; }
  .cpa-page .starter-card-copy { min-height: 0; }
  .cpa-page .starter-card[open] > summary { grid-template-columns: 230px minmax(0, 1fr); gap: 22px; }
}
@media (max-width: 680px) {
  .cpa-page .starter-card > summary, .cpa-page .starter-card[open] > summary { display: block; padding: 18px; }
  .cpa-page .starter-card-copy h3, .cpa-page .starter-card[open] .starter-card-copy h3 { margin-top: 18px; }
  .cpa-page .starter-visual { min-height: 252px; }
  .cpa-page .starter-sample-detail { padding: 22px 18px; }
  .cpa-page .starter-role-pair { grid-template-columns: 1fr; gap: 14px; }
  .cpa-page .starter-kit-next { align-items: flex-start; flex-direction: column; gap: 14px; }
  .cpa-page .starter-kit-next .button { text-align: center; }
}

/* Keep the CPA links visible after removing the menu toggle. */
@media (max-width: 1160px) {
  .cpa-page .site-nav { flex-wrap: wrap; }
  .cpa-page .site-nav-links {
    display: flex;
    position: static;
    inset: auto;
    flex-direction: row;
    flex-wrap: wrap;
    align-items: center;
    gap: 16px;
    padding: 0;
    background: transparent;
    border: 0;
    box-shadow: none;
  }
  .cpa-page .site-nav-links > a {
    display: inline-flex;
    align-items: center;
    min-height: 44px;
  }
}
@media (max-width: 640px) {
  .cpa-page .site-nav { gap: 12px; padding-top: 12px; padding-bottom: 14px; }
  .cpa-page .site-nav-links { width: 100%; justify-content: center; gap: 12px; }
  .cpa-page main [id] { scroll-margin-top: 160px; }
}
@media (max-width: 360px) {
  .cpa-page main [id] { scroll-margin-top: 210px; }
}