/* Ebert CPA — homepage stylesheet (single file, token-driven).
   Structure and measurements are fixed (see comments per section; targets measured off Legalist / Meridian /
   Verdicta at 1440). Everything visual is a token from themes.css: colours, fonts, radii, button shape.
   Layout rule D17: sections span the full width; content sits in an 80% column (90% below 800px). The hero is exempt. */

*{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%;scroll-padding-top:88px}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--bg);color:var(--ink);font:400 16px/1.6 var(--font-body);-webkit-font-smoothing:antialiased;overflow-x:clip}
img{display:block;max-width:100%;height:auto}
a{color:inherit;text-decoration:none}
button{font:inherit;color:inherit}
h1,h2,h3,p,ul,ol,dl,figure{margin:0}
ul,ol{padding:0;list-style:none}
.skip{position:absolute;left:-999px;top:8px;background:var(--ink);color:var(--bg);padding:10px 14px;border-radius:8px;z-index:100}
.skip:focus{left:8px}
:focus-visible{outline:3px solid var(--accent);outline-offset:3px;border-radius:6px}
.wrap{width:80%;max-width:100%;margin-inline:auto}
.psec{margin-block:0}
/* Type system: h1 56 · h2 48 · h3 24/18 · body 16 · small 14 · eyebrow 11.5 caps. One heading face per brand. */
h1,h2,h3,.lserif,.pserif,.mtile h3,.pstats dt,.lstats2--text dt,.lfooter__col strong{font-family:var(--font-head);font-weight:var(--h-weight);letter-spacing:var(--h-track)}
h2{font-size:clamp(34px,3.4vw,48px);line-height:1.1;max-width:18ch}
h3{font-size:22px;line-height:1.3}
.rv{opacity:0;transform:translateY(22px);transition:opacity .7s var(--ease) var(--d,0s),transform .8s var(--ease) var(--d,0s)}
.rv.is-in{opacity:1;transform:none}
@media(prefers-reduced-motion:reduce){.rv{opacity:1;transform:none;transition:none}}
.wordmark{display:inline-flex;flex-wrap:wrap;align-items:baseline;gap:9px 14px;font:var(--wm-weight) 50px/.9 var(--font-wordmark);letter-spacing:var(--wm-track)}
.wordmark span{font:12px/1 var(--font-body);letter-spacing:.06em;font-weight:500}
.wordmark--sm{font-size:38px}
.wordmark small{flex-basis:100%;font:500 12.5px/1.25 var(--font-body);letter-spacing:.02em;opacity:.82}

/* labels, intros, buttons */
.plabel,.llabel,.llabel2,.vlabel{display:flex;align-items:center;gap:10px;font:600 11.5px/1 var(--font-label);letter-spacing:.12em;text-transform:uppercase;color:var(--accent-2);margin-bottom:18px}
.plabel::before,.llabel::before,.llabel2::before,.vlabel::before{content:none} /* A54: no rule before eyebrow labels */
.plabel--light{color:var(--dark-accent)}
.plabel--light::before{background:var(--dark-accent)}
.pintro,.lintro{color:var(--mute);font-size:16px;line-height:1.6;max-width:48ch;margin-top:14px}
.pserif{font-size:clamp(34px,3.4vw,48px);line-height:1.1}
.lbtn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:8px 32px;border-radius:var(--r-btn);font-weight:var(--btn-weight);font-size:16px;border:1px solid transparent;transition:background-color .18s var(--ease),transform .18s var(--ease)}
.lbtn--copper{background:var(--accent);color:var(--on-accent)}
.lbtn--ghost{border-color:var(--accent);color:var(--dark-ink)}
.lbtn--outline{border-color:var(--dark-ink);color:var(--dark-ink);min-height:44px;padding:9px 24px}
@media(hover:hover){.lbtn--copper:hover{background:var(--accent-2)}.lbtn--ghost:hover,.lbtn--outline:hover{background:#ffffff14}.lbtn:hover{transform:translateY(-1px)}}

/* 1  Hero — Legalist geometry (text from 10.4vw, photo card 40.8% → 16px off the right edge, 16px top/bottom, 56px/1.02 headline, full viewport). */
.lhero{position:relative;background:var(--dark);color:var(--dark-ink);min-height:100svh;padding:0;font-family:var(--font-body)}
.lhero__in{display:grid;grid-template-columns:40.8% 1fr;gap:0;min-height:100svh}
.lhero__left{display:flex;flex-direction:column;padding:32px clamp(24px,3vw,48px) 40px 10.4vw}
.lhero__brand{color:var(--dark-ink);font-size:44px;margin-bottom:auto}
.lhero__brand span{color:var(--dark-ink)}
.lhero__copy{margin-top:auto;margin-bottom:auto;padding-top:36px;max-width:520px}
.lhero h1{font-size:clamp(40px,3.9vw,56px);line-height:1.04;margin:0 0 22px;max-width:420px}
.lhero__copy>p{color:var(--dark-mute);font-size:16px;line-height:1.6;max-width:44ch;margin:0 0 32px}
.lhero__btns{display:flex;gap:16px;flex-wrap:wrap}
.lhero__stats{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin:44px 0 0;max-width:420px}
.lhero__stats div{border-top:1px solid var(--accent);padding-top:26px}
.lhero__stats dt{font:var(--h-weight) 56px/1 var(--font-head);letter-spacing:var(--h-track);display:flex;align-items:baseline;gap:4px}
.lhero__stats dt b{font-weight:inherit}
.lhero__stats dt i{font-style:normal;font-size:22px;color:var(--accent);letter-spacing:0}
.lhero__stats dt b::after{content:'+';color:var(--accent);font-size:34px;margin-left:2px;vertical-align:top}
.lhero__stats div:first-child dt b::after{content:''}
.lhero__stats dd{margin:16px 0 0;font-size:14px;color:var(--dark-mute)}
.lhero__right{position:relative;border-radius:var(--r-lg);overflow:hidden;min-height:520px;isolation:isolate;margin:16px 16px 16px 0}
.lhero__right img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:60% 40%;z-index:-1;filter:var(--photo-filter)}
.lhero__nav{position:absolute;top:0;left:0;right:0;display:flex;justify-content:space-between;align-items:center;padding:22px 32px;background:linear-gradient(180deg,#0a121cb3,#0000);color:#fff}
.lhero__nav .lbtn--outline{border-color:#fff;color:#fff}
.lnav{display:flex;align-items:center;gap:32px;font-size:16px;font-weight:400}
.lnav>a:not(.lbtn){padding:10px 0;transition:opacity .15s}
.lnav>a:not(.lbtn):hover{opacity:.75}
.lnav .lbtn{margin-left:8px}
.menu-toggle{display:none;background:none;border:0;color:inherit;font:inherit;font-size:14px;padding:13px 0;cursor:pointer}
.lmenu{margin-left:auto;background:#0a121c99;border-radius:8px;padding:10px 14px;color:#fff}
body.static .lhero,body.static .lhero__in{min-height:0}
@media(min-width:801px){body.static .lhero__right{min-height:640px}}

/* 1b  Band under the hero — 118px tall, marks 38px tall */
.pstrip{position:relative;background:var(--dark-2);overflow:hidden;height:118px;display:flex;align-items:center}
.pstrip__track{display:flex;gap:64px;width:max-content;padding-left:64px;white-space:nowrap;animation:marq 36s linear infinite}
.plogo{display:inline-flex;align-items:center;gap:12px;height:38px;font:700 20px/1 var(--font-body);letter-spacing:-.02em;color:var(--dark-ink)}
.plogo svg{width:28px;height:28px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.pstrip__note{position:absolute;right:14px;bottom:6px;font-size:10.5px;color:var(--dark-mute);opacity:.7}
@keyframes marq{to{transform:translateX(-50%)}}
@media(prefers-reduced-motion:reduce){.pstrip__track{animation:none;flex-wrap:wrap;width:auto;gap:18px 40px;padding-inline:20px;justify-content:center}.plogo[aria-hidden]{display:none}}

/* 2 + 3  Legalist splits — photo fixed 670px tall; text column the photo's height; bottom group pinned to the photo's bottom edge. 96px between sections. */
.lsplit2{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:stretch;padding-block:48px}
#owners{padding-top:96px}
.lsplit2__photo{margin:0;min-height:670px;border-radius:var(--r-lg);overflow:hidden}
.lsplit2__photo img{width:100%;height:100%;object-fit:cover;filter:var(--photo-filter)}
.lsplit2__text{display:flex;flex-direction:column;min-height:670px;padding-top:90px}
.lsplit2__text>*{max-width:532px}
.lserif{margin:0 0 20px}
.lsplit2__text>p{color:var(--mute);font-size:16px;line-height:1.6;margin:0 0 28px}
.lsplit2__text>.lbtn{align-self:flex-start}
.lstats2{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin:auto 0 0;padding:0}
.lstats2 div{border-top:1px solid var(--accent);padding-top:10px}
.lstats2 dt{font-size:56px;line-height:1}
.lstats2 dd{margin:10px 0 0;font-size:14px;color:var(--mute)}
.lstats2--text dt{font-size:24px;line-height:1.25;padding-top:8px}
.lsplit2--rev .lsplit2__text{padding-top:40px}
.larrows{margin:auto 0 0}
.larrows li a{display:flex;justify-content:space-between;align-items:center;gap:16px;height:57px;border-bottom:1px solid var(--accent);font-weight:500;font-size:16px}
.larrows li a i{font-style:normal;color:var(--accent);font-size:18px;transition:transform .2s var(--ease)}
.larrows li a:hover i{transform:translateX(4px)}

/* 4  Meridian tiles — square tiles on 16px gaps, serif tile titles */
#services{margin-top:0;padding-block:48px 96px}
#services .pserif{max-width:12ch;margin:0}
.mtiles{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:40px}
.mtile img{width:100%;aspect-ratio:1/1;object-fit:cover;border-radius:var(--r-sm);margin-bottom:16px;filter:var(--photo-filter)}
.mtile h3{margin-bottom:8px}
.mtile p{color:var(--mute);font-size:16px;line-height:1.6}
.mfoot{color:var(--mute);font-size:14px;max-width:70ch;margin-top:48px;padding-top:24px;border-top:1px solid var(--line)}

/* 5  Verdicta directory — full-width pale band, 74px rows */
.pband{background:var(--bg-2)}
.pband .vdir{margin-block:0;padding-block:96px}
.vhead--row{display:flex;justify-content:space-between;align-items:end;gap:24px;margin-bottom:48px}
.vhead--row h2{margin:0}
.vdir__cols{display:grid;grid-template-columns:repeat(3,1fr);gap:48px}
.vdir__cols .vlabel{margin-bottom:8px}
.vdir__cols li a{display:flex;justify-content:space-between;align-items:center;gap:12px;height:74px;border-bottom:1px solid var(--line);font-size:16px;font-weight:400}
.vdir__cols li a i{font-style:normal;color:var(--ink);transition:transform .2s var(--ease)}
.vdir__cols li a:hover i{transform:translateX(4px)}
.vfoot{color:var(--mute);font-size:14px;margin-top:32px}

/* 6  Verdicta dark block */
.pnavy{background:var(--dark);color:var(--dark-ink)}
.pnavy__in{margin-block:0;padding-block:96px}
.pnavy__head{display:flex;justify-content:space-between;align-items:end;gap:24px;padding-bottom:40px;border-bottom:1px solid var(--dark-line);margin-bottom:48px}
.pnavy h2{color:var(--dark-ink);max-width:16ch;margin:0}
.pnavy__body{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:start}
.pnavy__photo{margin:0;border-radius:var(--r-md);overflow:hidden;aspect-ratio:1/1}
.pnavy__photo img{width:100%;height:100%;object-fit:cover;filter:var(--photo-filter)}
.plead{font-size:16px;line-height:1.6;color:var(--dark-ink);opacity:.85;margin:0 0 40px}
.picons{display:grid;gap:24px}
.picons li{display:flex;gap:20px;align-items:flex-start;background:var(--dark-2);border-radius:var(--r-md);padding:24px}
.picons i{flex:0 0 48px;height:48px;background:var(--dark-ink);color:var(--dark);border-radius:var(--r-sm);display:grid;place-items:center;font-style:normal;font-size:20px}
.picons h3{color:var(--dark-ink);margin-bottom:8px}
.picons p{color:var(--dark-mute);font-size:14px;line-height:1.55;margin:0}
.pstats{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin:64px 0 0;padding-top:40px;border-top:1px solid var(--dark-line)}
.pstats div{border-left:1px solid var(--dark-line);padding-left:24px}
.pstats div:first-child{border-left:0;padding-left:0}
.pstats dt{font-size:24px;line-height:1.25;color:var(--dark-ink)}
.pstats dd{margin:12px 0 0;color:var(--dark-mute);font-size:14px}

/* 7  Meridian download card */
#download{padding-block:96px 48px}
.pmag{display:grid;grid-template-columns:454px 1fr;background:var(--dark);color:var(--dark-ink);border-radius:var(--r-md);overflow:hidden;min-height:454px}
.pmag__photo{margin:0;padding:32px;background:var(--accent)}
.pmag__photo img{width:100%;height:100%;object-fit:cover;border-radius:var(--r-sm);filter:var(--photo-filter)}
.pmag__text{padding:72px 64px 56px;display:flex;flex-direction:column;gap:16px;justify-content:center}
.pmag__text .plabel{margin-bottom:4px}
.pmag__text h2{color:var(--dark-ink);margin:0;max-width:16ch}
.pmag__text p{color:var(--dark-mute);font-size:16px;line-height:1.6;max-width:56ch;margin:0}
.pmag__text .lbtn{align-self:flex-start;margin-top:12px;min-height:58px;padding:0 40px}
.pmag__note{font-size:12px;color:var(--dark-mute);opacity:.8}

/* 8  FAQ — accent-ruled accordion */
#faq{margin-block:0;padding-block:48px}
.lfaq{display:grid;grid-template-columns:1fr 1.4fr;gap:clamp(28px,6vw,90px);align-items:start}
.lfaq__list details{border-bottom:1px solid var(--accent)}
.lfaq__list details:first-child{border-top:1px solid var(--accent)}
.lfaq__list summary{list-style:none;cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:20px;padding:24px 0;font-weight:600;font-size:16px}
.lfaq__list summary::-webkit-details-marker{display:none}
.lfaq__list summary i{font-style:normal;color:var(--accent);font-size:22px;line-height:1;transition:transform .25s var(--ease)}
.lfaq__list details[open] summary i{transform:rotate(45deg)}
.lfaq__list details p{padding:0 0 20px;color:var(--mute);font-size:16px;line-height:1.6;max-width:60ch}

/* 9  Verdicta list — label on the photo's top edge, last row on its bottom edge; both columns one height (photo 646 min). */
#why{padding-block:72px 120px}
.vsticky{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:stretch}
.vsticky__text{display:flex;flex-direction:column}
.vsticky h2{max-width:14ch;margin:0}
.vrows{display:grid;gap:24px;margin-top:auto;padding-top:40px}
.vrow{display:flex;gap:20px;align-items:flex-start;padding:24px;border-radius:var(--r-md);transition:background-color .3s var(--ease);cursor:pointer}
.vrow i{font-style:normal;flex:0 0 28px;color:var(--ink);line-height:1;margin-top:2px}
.vrow i svg{width:26px;height:26px;fill:none;stroke:currentColor;stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}
.vrow h3{margin-bottom:8px}
.vrow p{color:var(--mute);font-size:16px;line-height:1.6;max-width:44ch;margin:0}
.vrow.is-on{background:var(--bg-2)}
.vrow.is-on i{color:var(--accent)}
.vsticky__media{position:relative}
.vphotos{position:relative;height:100%;min-height:646px;border-radius:var(--r-md);overflow:hidden;background:var(--bg-2)}
.vphotos img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;opacity:0;transform:scale(1.04);transition:opacity .6s var(--ease),transform 1.2s var(--ease);filter:var(--photo-filter)}
.vphotos img.is-on{opacity:1;transform:none}

/* 10  Footer */
.lfooter{background:var(--dark);color:var(--dark-ink);padding:clamp(48px,6vw,80px) 0 40px}
.lfooter__in{display:grid;grid-template-columns:1.6fr 1fr 1fr 1fr;gap:32px}
.lfooter .wordmark--sm{color:var(--dark-ink)}
.lfooter__brand p{color:var(--dark-mute);font-size:14px;max-width:34ch;margin-top:18px}
.lfooter__col{display:grid;gap:10px;align-content:start;font-size:14px;color:var(--dark-ink);opacity:.9}
.lfooter__col strong{color:var(--dark-ink);margin-bottom:6px;font-size:16px}
.lfooter__col a:hover{text-decoration:underline;text-underline-offset:5px}
.soon{color:var(--dark-mute)}
.soon::after{content:' · soon';font-size:11px;letter-spacing:.04em;text-transform:uppercase}
.lfooter__legal{grid-column:1/-1;border-top:1px solid var(--dark-line);padding-top:22px;margin-top:20px;color:var(--dark-mute);font-size:13px}

/* responsive */
@media(max-width:1100px){
  .lhero__in{grid-template-columns:44% 1fr}.lhero__left{padding-left:6vw}.lnav{gap:20px;font-size:15px}.lhero__stats dt{font-size:52px}
  .lsplit2{gap:40px}.lsplit2__photo,.lsplit2__text{min-height:560px}.lstats2 dt{font-size:48px}
  .mtiles{grid-template-columns:1fr 1fr}
}
@media(max-width:900px){
  .lsplit2{grid-template-columns:1fr;padding-block:56px}.lsplit2--rev .lsplit2__photo{order:-1}.lsplit2__photo{min-height:0;aspect-ratio:4/3.4}.lsplit2__text{min-height:0;padding-top:0}.lstats2{margin-top:40px}.larrows{margin-top:32px}
  .vhead--row,.pnavy__head{flex-direction:column;align-items:flex-start}.vdir__cols{grid-template-columns:1fr;gap:24px}.pband .vdir{padding-block:72px}
  .pnavy__in{padding-block:80px}.pnavy__body{grid-template-columns:1fr;gap:32px}.pstats{grid-template-columns:1fr}.pstats div{border-left:0;padding-left:0}
  .pmag{grid-template-columns:1fr}.pmag__photo{padding:16px;aspect-ratio:1/1}.pmag__text{padding:40px 28px}
  .lfaq{grid-template-columns:1fr}
  #why{padding-block:64px}.vsticky{grid-template-columns:1fr;gap:32px}.vsticky__media{order:-1}.vphotos{min-height:0;height:auto;aspect-ratio:4/3}.vrows{margin-top:0;padding-top:24px}
  .lfooter__in{grid-template-columns:1fr 1fr}
}
@media(max-width:800px){
  .wrap{width:90%}
  .lhero{padding:12px;min-height:0}.lhero__in{grid-template-columns:1fr;min-height:0;gap:20px}.lhero__left{padding:12px 8px 8px}.lhero__right{margin:0;min-height:0;aspect-ratio:4/3.6}.lhero__right img{object-position:55% 35%}
  .lhero__brand{font-size:40px;margin-bottom:28px}.lhero__copy{padding-top:12px}.lhero h1{font-size:clamp(34px,8.5vw,44px)}.lhero__stats{margin-top:40px}
  .lnav{display:none;position:absolute;top:70px;left:16px;right:16px;background:var(--bg);color:var(--ink);padding:22px;border-radius:12px;box-shadow:0 15px 35px #0a121c66;align-items:stretch;gap:12px;font-size:16px}
  .lnav.open{display:flex;flex-direction:column}.lnav .lbtn{background:var(--accent);border-color:var(--accent);color:var(--on-accent);margin:6px 0 0}
  .menu-toggle{display:block}.lhero__nav{padding:14px 16px}
}
@media(max-width:560px){.mtiles{grid-template-columns:1fr}.lfooter__in{grid-template-columns:1fr}}

/* Text facts replace capacity counters in the professional copy pass. */
.lhero__facts dt{font-size:32px;line-height:1.15}
.lhero__facts>div{min-width:0}
.lsplit2>*{min-width:0}
.lstats2--text{grid-template-columns:repeat(2,minmax(0,1fr))}
/* Keep named facts at text size when the generic numeric-stat breakpoint applies. */
.lstats2--text dt{font-size:24px;line-height:1.25}