:root {
  --ink: #18324b;
  --muted: #5d7183;
  --line: #dbe5ec;
  --paper: #ffffff;
  --wash: #f4f8fb;
  --brand: #087f8c;
  --brand-dark: #075e68;
  --accent: #f2b544;
  --shadow: 0 10px 32px rgba(24, 50, 75, .08);
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--wash);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  line-height: 1.6;
}
a { color: var(--brand-dark); text-decoration-thickness: .08em; text-underline-offset: .18em; }
a:hover { color: var(--brand); }
img { max-width: 100%; }
.site-header { background: var(--paper); border-bottom: 1px solid var(--line); position: sticky; top: 0; z-index: 10; }
.nav-wrap { max-width: 1180px; margin: 0 auto; padding: 14px 20px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.brand { display: inline-flex; align-items: center; gap: 10px; color: var(--ink); text-decoration: none; font-weight: 800; letter-spacing: -.03em; font-size: 1.05rem; }
.brand-mark { width: 34px; height: 34px; border-radius: 10px; display: grid; place-items: center; color: white; background: var(--brand); font-size: 1.15rem; }
.nav-toggle { display: none; border: 1px solid var(--line); background: white; border-radius: 8px; padding: 8px 11px; font-weight: 700; color: var(--ink); }
.nav-links { display: flex; flex-wrap: wrap; align-items: center; gap: 16px; font-size: .94rem; }
.nav-links a { color: var(--ink); text-decoration: none; }
.container { max-width: 1180px; margin: 0 auto; padding: 0 20px; }
.hero { padding: 68px 0 42px; background: linear-gradient(135deg, #e6f6f4 0%, #f4f8fb 62%, #fff7df 100%); }
.hero-grid { display: grid; grid-template-columns: 1.2fr .8fr; align-items: center; gap: 44px; }
.eyebrow { color: var(--brand-dark); font-size: .79rem; letter-spacing: .12em; text-transform: uppercase; font-weight: 800; }
h1, h2, h3 { line-height: 1.16; letter-spacing: -.035em; margin: 0 0 14px; }
h1 { font-size: clamp(2.15rem, 4.5vw, 4.5rem); max-width: 760px; }
h2 { font-size: clamp(1.65rem, 3vw, 2.35rem); }
h3 { font-size: 1.25rem; }
.lead { color: var(--muted); font-size: 1.14rem; max-width: 680px; }
.actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 25px; }
.button { display: inline-flex; align-items: center; justify-content: center; border-radius: 9px; padding: 11px 16px; font-weight: 750; text-decoration: none; border: 1px solid var(--brand); background: var(--brand); color: white; }
.button:hover { color: white; background: var(--brand-dark); }
.button.secondary { color: var(--brand-dark); background: white; border-color: var(--line); }
.hero-card { background: white; border: 1px solid rgba(8, 127, 140, .16); border-radius: 18px; padding: 24px; box-shadow: var(--shadow); }
.hero-card .date { font-size: 3rem; font-weight: 850; line-height: 1; color: var(--brand); }
.section { padding: 55px 0; }
.section.alt { background: white; }
.section-head { display: flex; justify-content: space-between; gap: 24px; align-items: end; margin-bottom: 22px; }
.section-head p { max-width: 560px; color: var(--muted); margin: 0; }
.cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
.card { background: white; border: 1px solid var(--line); border-radius: 14px; padding: 22px; box-shadow: 0 4px 18px rgba(24, 50, 75, .03); }
.card p { color: var(--muted); margin: 8px 0 0; }
.card .kicker { color: var(--brand); font-weight: 800; font-size: .82rem; }
.stats { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; margin-top: 20px; }
.stat { padding: 18px; border-left: 4px solid var(--accent); background: #fffdf6; border-radius: 8px; }
.stat strong { display: block; font-size: 1.7rem; }
.breadcrumbs { padding: 18px 0 0; color: var(--muted); font-size: .9rem; }
.breadcrumbs a { color: var(--muted); }
.page-hero { padding: 30px 0 28px; background: white; border-bottom: 1px solid var(--line); }
.page-hero p { color: var(--muted); max-width: 760px; font-size: 1.08rem; margin: 0; }
.content-grid { display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: 28px; align-items: start; }
.content-card { background: white; border: 1px solid var(--line); border-radius: 14px; padding: 24px; margin-bottom: 20px; }
.content-card h2 { margin-top: 0; }
.table-wrap { overflow-x: auto; border: 1px solid var(--line); border-radius: 10px; }
table { width: 100%; border-collapse: collapse; min-width: 650px; }
th, td { padding: 13px 14px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; }
th { background: #edf6f7; font-size: .88rem; }
tr:last-child td { border-bottom: 0; }
.tag { display: inline-block; padding: 3px 8px; border-radius: 999px; color: var(--brand-dark); background: #e6f6f4; font-size: .78rem; font-weight: 800; }
.tag.local { background: #fff1d0; color: #8c5a00; }
.notice { padding: 15px 17px; border-left: 4px solid var(--accent); background: #fff9e8; border-radius: 7px; }
.source { color: var(--muted); font-size: .9rem; }
.source strong { color: var(--ink); }
.side-nav { background: white; border: 1px solid var(--line); border-radius: 14px; padding: 20px; position: sticky; top: 82px; }
.side-nav h2 { font-size: 1.2rem; }
.side-nav a { display: block; padding: 7px 0; }
.faq details { border-top: 1px solid var(--line); padding: 15px 0; }
.faq summary { cursor: pointer; font-weight: 750; }
.calculator { display: grid; grid-template-columns: repeat(3, 1fr); gap: 14px; align-items: end; }
label { display: block; font-weight: 750; font-size: .9rem; }
input, select { width: 100%; padding: 11px 12px; margin-top: 6px; border: 1px solid #afc1ce; border-radius: 8px; font: inherit; background: white; color: var(--ink); }
.result { margin-top: 20px; padding: 18px; border-radius: 10px; background: #e6f6f4; min-height: 50px; }
.footer { background: #102b41; color: #dce8ef; padding: 38px 0; }
.footer-grid { display: grid; grid-template-columns: 1.3fr 1fr 1fr; gap: 28px; }
.footer h2, .footer h3 { color: white; font-size: 1.1rem; }
.footer a { color: #c6eef0; }
.footer p { color: #b6cad6; }
.footer small { display: block; margin-top: 26px; padding-top: 18px; border-top: 1px solid rgba(255,255,255,.16); color: #a9c0cd; }
.list-clean { list-style: none; padding: 0; margin: 0; }
.list-clean li { padding: 8px 0; border-bottom: 1px solid var(--line); }
.list-clean li:last-child { border-bottom: 0; }
.muted { color: var(--muted); }
.center { text-align: center; }
@media (max-width: 800px) {
  .nav-toggle { display: block; }
  .nav-links { display: none; position: absolute; left: 0; right: 0; top: 63px; padding: 14px 20px 18px; background: white; border-bottom: 1px solid var(--line); flex-direction: column; align-items: flex-start; }
  .nav-links.open { display: flex; }
  .hero { padding-top: 46px; }
  .hero-grid, .content-grid { grid-template-columns: 1fr; }
  .cards, .stats, .footer-grid { grid-template-columns: 1fr; }
  .section-head { display: block; }
  .side-nav { position: static; }
  .calculator { grid-template-columns: 1fr; }
}