:root{color-scheme:light;--navy:#102a3a;--navy-dark:#0c202e;--teal:#007c6c;--mint:#def3ec;--paper:#f5f9f8;--ink:#183442;--muted:#506872;--line:#c8d9d8;--white:#fff;--draft:#fff0cc;--draft-ink:#5d4100}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:1rem}
body{margin:0;background:var(--paper);color:var(--ink);font-family:Arial,Helvetica,sans-serif;font-size:1rem;line-height:1.65}
img{max-width:100%;height:auto}
a{color:var(--teal);text-underline-offset:.22em;text-decoration-thickness:.08em}
a:hover{text-decoration-thickness:.15em}
a:focus-visible{outline:3px solid #bb6400;outline-offset:5px;border-radius:2px}
h1,h2,h3,p{margin-top:0}
h1,h2,h3{line-height:1.12;letter-spacing:-.035em;color:var(--navy)}
h1{font-size:clamp(2.5rem,6vw,4.85rem);max-width:15ch;margin-bottom:1.3rem}
h2{font-size:clamp(1.7rem,3vw,2.5rem);margin-bottom:1rem}
h3{font-size:1.2rem;letter-spacing:-.02em;margin-bottom:.75rem}
p{margin-bottom:1rem}
li+li{margin-top:.6rem}
ul,ol{padding-left:1.4rem}
.wrap{width:min(70rem,calc(100% - 3rem));margin-inline:auto}
.skip{position:absolute;top:-6rem;left:1rem;background:var(--white);padding:.7rem 1rem;z-index:5}
.skip:focus{top:.5rem}
.draft-bar{background:var(--draft);color:var(--draft-ink);font-size:.8rem;font-weight:700;letter-spacing:.025em;padding:.7rem 0}
.draft-bar p{margin:0}
.site-header{background:var(--navy-dark);color:var(--white);padding:1.3rem 0}
.header-row{display:flex;align-items:center;justify-content:space-between;gap:1.5rem;flex-wrap:wrap}
.brand{display:flex;align-items:center;gap:.75rem;color:var(--white);text-decoration:none;font-weight:700;line-height:1.25}
.brand img{width:2.75rem;height:2.75rem}
.brand small{display:block;color:#c0d8d5;font-size:.74rem;font-weight:400;letter-spacing:.09em;text-transform:uppercase;margin-top:.25rem}
.site-nav{display:flex;flex-wrap:wrap;gap:1.25rem;font-size:.9rem}
.site-nav a{color:#e2efed;text-decoration:none;padding:.35rem 0}
.site-nav a:hover,.site-nav a[aria-current=page]{text-decoration:underline;text-decoration-color:#75d8c1;text-decoration-thickness:2px}
.hero{padding:5.5rem 0 4.75rem;background:var(--navy-dark);color:#deebe8}
.hero h1{color:var(--white)}
.hero-layout{display:grid;grid-template-columns:1.15fr .85fr;align-items:center;gap:4rem}
.eyebrow{font-size:.74rem;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--teal);margin-bottom:1.2rem}
.hero .eyebrow{color:#85ddc7}
.lead{font-size:1.18rem;max-width:43rem;line-height:1.6}
.hero .lead{max-width:38rem}
.hero-note{font-size:.86rem;color:#b8cecb;max-width:34rem;margin-top:1.4rem}
.button-link{display:inline-block;border:1px solid transparent;border-radius:.35rem;background:#a8e9d8;color:var(--navy-dark);padding:.8rem 1.15rem;font-weight:700;text-decoration:none}
.button-link:hover{background:#c6f3e8}
.receipt-illustration{background:#fbfdfb;color:var(--ink);padding:2rem;border-radius:.7rem;box-shadow:0 1.5rem 3.5rem #0003;border-top:5px solid #65cdb6}
.receipt-illustration .eyebrow{color:#526a70;letter-spacing:.08em;font-size:.68rem}
.receipt-illustration h2{font-size:1.8rem;max-width:14ch}
.receipt-illustration .rule{height:1px;background:var(--line);margin:1.3rem 0}
.receipt-row{display:flex;justify-content:space-between;gap:1.25rem;font-size:.85rem;padding:.5rem 0}
.receipt-row span{color:var(--muted)}
.badge{display:inline-block;border-radius:2rem;background:var(--mint);color:#075b4e;padding:.2rem .7rem;font-size:.76rem;font-weight:700}
.receipt-illustration .small{margin:.8rem 0 0;color:var(--muted)}
.section{padding:4.5rem 0}
.section-heading{max-width:46rem;margin-bottom:2.5rem}
.section-heading p{color:var(--muted);font-size:1.08rem}
.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:2.5rem;counter-reset:workflow}
.step{border-top:1px solid var(--line);padding-top:1.5rem;counter-increment:workflow}
.step::before{content:"0" counter(workflow);display:block;color:var(--teal);font-size:.8rem;font-weight:700;letter-spacing:.1em;margin-bottom:1.1rem}
.step p{color:var(--muted);font-size:.95rem}
.split{display:grid;grid-template-columns:1fr 1fr;gap:3rem;align-items:start}
.tint{background:#e6f0ed}
.facts{margin:0;border-top:1px solid #acc5be}
.facts div{display:grid;grid-template-columns:1fr 1.4fr;gap:1rem;padding:1rem 0;border-bottom:1px solid #acc5be}
.facts dt{font-weight:700}
.facts dd{margin:0;color:#3e5a62}
.callout{padding:1.25rem 1.5rem;border-left:4px solid var(--teal);background:#e6f2ed;margin:1.75rem 0}
.callout p:last-child{margin:0}
.small{font-size:.82rem}
.muted{color:var(--muted)}
.page-heading{padding:3.8rem 0 2.5rem;background:#e7f0ed;border-bottom:1px solid var(--line)}
.page-heading h1{font-size:clamp(2.4rem,5vw,3.8rem);max-width:20ch}
.page-heading .lead{margin-bottom:0}
.document{display:grid;grid-template-columns:13rem minmax(0,1fr);gap:4rem;padding-block:3.5rem 5rem}
.toc{font-size:.88rem}
.toc p{font-weight:700;color:var(--navy)}
.toc ul{list-style:none;padding:0;margin:0}
.toc li+li{margin-top:.8rem}
.document article{max-width:47rem;min-width:0}
.document article section+section{margin-top:2.7rem}
.document article h2{font-size:1.65rem}
.document article h3{font-size:1.08rem;margin-top:1.5rem}
.fields{background:#fff;border:1px solid var(--line);padding:1.1rem 1.3rem;margin:1.25rem 0;overflow-wrap:anywhere}
.fields p:last-child{margin-bottom:0}
.placeholder{font-family:Arial,Helvetica,sans-serif;font-size:.88rem;font-weight:700;color:#614600;background:#fff2cd;padding:.05rem .22rem;overflow-wrap:anywhere}
.issue-list{padding:0;list-style:none}
.issue-list li{padding:1.2rem 0;border-top:1px solid var(--line)}
.issue-list strong{display:block;color:var(--navy)}
.site-footer{background:var(--navy-dark);color:#c0d4d0;padding:2.6rem 0}
.footer-row{display:flex;justify-content:space-between;align-items:flex-start;gap:2rem;flex-wrap:wrap}
.site-footer strong{color:#fff}
.site-footer p{font-size:.83rem;max-width:35rem;margin:.5rem 0 0}
.site-footer nav{display:flex;gap:1.25rem;flex-wrap:wrap;font-size:.85rem}
.site-footer a{color:#c6e9df}
@media(max-width:760px){.wrap{width:min(100% - 2rem,70rem)}.hero{padding:3.2rem 0}.hero-layout,.split,.document{grid-template-columns:1fr;gap:2rem}.hero-layout{gap:2.5rem}.steps{grid-template-columns:1fr;gap:1.25rem}.section{padding:3rem 0}.receipt-illustration{max-width:30rem;padding:1.5rem}.page-heading{padding:2.8rem 0 2rem}.document{padding-block:2rem 3rem}.toc{border-bottom:1px solid var(--line);padding-bottom:1.5rem}.toc ul{display:flex;gap:.6rem 1rem;flex-wrap:wrap}.toc li+li{margin:0}.facts div{grid-template-columns:1fr;gap:.3rem}.site-nav{gap:1rem}.lead{font-size:1.06rem}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{.draft-bar{border:2px solid #000}.site-header,.site-footer,.toc,.button-link{display:none}.hero,.tint,.page-heading{background:#fff;color:#000}.hero h1{color:#000}.wrap{width:100%}.document{display:block}.section{padding:1.5rem 0}.receipt-illustration{box-shadow:none;border:1px solid #999}a{color:#000}}