/* ==========================================================================
   Jan Michael Maglinao, CPA · Accounting & Advisory
   Theme Stylesheet
   Palette:
     --color-navy: #2a3849 (Pickled Bluewood - Primary Brand Dark)
     --color-navy-dark: #1e2834 (Deep Bluewood - Footers, Top Bar)
     --color-navy-light: #384a5f
     --color-brass: #a49472 (Donkey Brown - Warm Gold/Brass Accent)
     --color-brass-hover: #8f8060
     --color-brass-text: #8b7a58
     --color-paper: #ebebea (Desert Storm - Warm Light Background)
     --color-paper-light: #f6f5f3
     --color-muted: #747479 (Jumbo - Slate Muted Text)
     --color-ink: #1e2834 (Body Text)
     --color-line: rgba(116, 116, 121, 0.22)
     --color-line-dark: rgba(255, 255, 255, 0.12)
   Typography:
     Base / Body: 'Roboto', -apple-system, BlinkMacSystemFont, sans-serif
     Headings: 'Merriweather', 'Georgia', serif (Authoritative, Editorial Pairing)
   ========================================================================== */

@import url('https://fonts.googleapis.com/css2?family=Merriweather:ital,wght@0,300;0,400;0,700;0,900;1,300;1,400;1,700&family=Roboto:ital,wght@0,300;0,400;0,500;0,700;1,400&display=swap');

:root {
  --color-navy: #2a3849;
  --color-navy-dark: #1e2834;
  --color-navy-light: #384a5f;
  --color-brass: #a49472;
  --color-brass-hover: #8f8060;
  --color-brass-text: #8b7a58;
  --color-brass-light: #f4f1ea;
  --color-paper: #ebebea;
  --color-paper-light: #f7f6f4;
  --color-muted: #747479;
  --color-ink: #1e2834;
  --color-white: #ffffff;
  --color-line: rgba(116, 116, 121, 0.22);
  --color-line-dark: rgba(255, 255, 255, 0.14);

  --font-base: 'Roboto', -apple-system, BlinkMacSystemFont, "Segoe UI", Arial, sans-serif;
  --font-display: 'Merriweather', Georgia, Cambria, "Times New Roman", serif;

  --container: 1200px;
  --header-height: 76px;
  --section-y: clamp(4.5rem, 8vw, 7.5rem);
  --radius-sm: 4px;
  --radius-md: 8px;
  --radius-lg: 14px;
  --shadow-sm: 0 1px 3px rgba(30, 40, 52, 0.05);
  --shadow-md: 0 4px 20px -2px rgba(42, 56, 73, 0.08);
  --shadow-lg: 0 12px 32px -4px rgba(42, 56, 73, 0.14);
}

/* Reset & Base */
*, *::before, *::after {
  box-sizing: border-box;
  margin: 0;
  padding: 0;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: calc(var(--header-height) + 20px);
  font-size: 16px;
  -webkit-text-size-adjust: 100%;
}

section[id] {
  scroll-margin-top: calc(var(--header-height) + 20px);
}

body {
  font-family: var(--font-base);
  background-color: var(--color-white);
  color: var(--color-ink);
  line-height: 1.65;
  font-weight: 400;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

/* Typography Hierarchy */
h1, h2, h3, h4, h5, h6, .font-display {
  font-family: var(--font-display);
  color: var(--color-navy);
  font-weight: 700;
  line-height: 1.22;
  letter-spacing: -0.015em;
}

h1 {
  font-size: clamp(2.35rem, 5vw, 3.8rem);
  letter-spacing: -0.02em;
  line-height: 1.12;
}

h2 {
  font-size: clamp(1.85rem, 3.6vw, 2.75rem);
  line-height: 1.18;
}

h3 {
  font-size: clamp(1.35rem, 2.2vw, 1.65rem);
  line-height: 1.25;
}

p {
  font-size: 1.05rem;
  color: var(--color-ink);
}

.lede {
  font-size: clamp(1.1rem, 1.8vw, 1.25rem);
  line-height: 1.6;
  color: var(--color-muted);
  font-weight: 400;
}

.eyebrow {
  font-family: var(--font-base);
  font-size: 0.8rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.16em;
  color: var(--color-brass-text);
  display: inline-flex;
  align-items: center;
  gap: 8px;
}

.eyebrow::before {
  content: "";
  display: inline-block;
  width: 14px;
  height: 2px;
  background-color: var(--color-brass);
}

a {
  color: inherit;
  text-decoration: none;
  transition: color 0.2s ease;
}

/* Utility Containers */
.container {
  width: 100%;
  max-width: var(--container);
  margin-left: auto;
  margin-right: auto;
  padding-left: 1.5rem;
  padding-right: 1.5rem;
}

@media (min-width: 1024px) {
  .container {
    padding-left: 2.5rem;
    padding-right: 2.5rem;
  }
}

/* Section Spacing */
.section-py {
  padding-top: var(--section-y);
  padding-bottom: var(--section-y);
}

/* Top Credential Utility Bar */
.top-bar {
  background-color: var(--color-navy-dark);
  color: var(--color-paper);
  font-size: 0.8rem;
  padding: 8px 0;
  border-bottom: 1px solid rgba(255, 255, 255, 0.08);
}
.top-bar-inner {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 8px;
}
.top-bar-badge {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-weight: 500;
  color: #d1c8b3;
  letter-spacing: 0.02em;
}
.top-bar-badge::before {
  content: "";
  display: inline-block;
  width: 8px;
  height: 8px;
  background-color: #22c55e;
  border-radius: 50%;
  box-shadow: 0 0 0 2px rgba(34, 197, 94, 0.3);
}
.top-bar-creds {
  font-size: 0.76rem;
  color: var(--color-brass);
  letter-spacing: 0.04em;
  font-weight: 500;
}

/* Header & Navigation */
#site-header {
  position: sticky;
  top: 0;
  z-index: 90;
  background-color: var(--color-white);
  transition: all 0.25s ease;
  border-bottom: 1px solid transparent;
}
#site-header.is-scrolled {
  box-shadow: 0 4px 20px rgba(30, 40, 52, 0.06);
  border-bottom: 1px solid var(--color-line);
}
.header-inner {
  display: flex;
  height: var(--header-height);
  align-items: center;
  justify-content: space-between;
}

/* Logo */
.brand-link {
  display: flex;
  align-items: center;
  gap: 12px;
  flex-shrink: 0;
}
.brand-logo-mark, .brand-logo-img {
  width: 48px;
  height: 48px;
  object-fit: contain;
  flex-shrink: 0;
  border-radius: var(--radius-sm);
  display: block;
}
.brand-logo-img.footer-logo {
  background-color: #ffffff;
  padding: 4px;
  border-radius: var(--radius-sm);
  box-shadow: 0 2px 6px rgba(0, 0, 0, 0.35);
  border: 1px solid rgba(255, 255, 255, 0.25);
}
.brand-text {
  display: flex;
  flex-direction: column;
  line-height: 1;
}
.brand-title {
  font-family: var(--font-display);
  font-size: 1.28rem;
  font-weight: 700;
  letter-spacing: -0.01em;
  color: var(--color-navy);
}
.brand-subtitle {
  margin-top: 4px;
  font-family: var(--font-base);
  font-size: 0.68rem;
  font-weight: 600;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--color-muted);
}

/* Nav Links */
.main-nav {
  display: none;
  align-items: center;
  gap: 1.75rem;
}
@media (min-width: 1024px) {
  .main-nav {
    display: flex;
  }
}
.nav-link {
  font-size: 0.94rem;
  font-weight: 500;
  color: var(--color-ink);
  position: relative;
  padding: 6px 2px;
  transition: color 0.2s ease;
  display: inline-flex;
  align-items: center;
  text-decoration: none;
}
.nav-link::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  right: 0;
  height: 2.5px;
  background-color: var(--color-brass);
  border-radius: 2px;
  transform: scaleX(0);
  transform-origin: center;
  transition: transform 0.25s cubic-bezier(0.16, 1, 0.3, 1), opacity 0.2s ease;
  opacity: 0;
}
.nav-link:hover {
  color: var(--color-brass-text);
}
.nav-link:hover::after {
  transform: scaleX(0.4);
  opacity: 0.5;
}
.nav-link.active {
  color: var(--color-brass-text);
  font-weight: 600;
}
.nav-link.active::after {
  transform: scaleX(1);
  opacity: 1;
}

.header-actions {
  display: none;
  align-items: center;
  gap: 1rem;
}
@media (min-width: 1024px) {
  .header-actions {
    display: flex;
  }
}

/* Buttons */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 9px;
  padding: 0.8rem 1.5rem;
  font-family: var(--font-base);
  font-size: 0.92rem;
  font-weight: 600;
  border-radius: var(--radius-sm);
  cursor: pointer;
  transition: all 0.2s ease;
  border: 1px solid transparent;
  white-space: nowrap;
}
.btn-navy {
  background-color: var(--color-navy);
  color: var(--color-white);
  border-color: var(--color-navy);
}
.btn-navy:hover {
  background-color: var(--color-navy-dark);
  border-color: var(--color-navy-dark);
  transform: translateY(-1px);
  box-shadow: 0 4px 14px rgba(42, 56, 73, 0.2);
}
.btn-brass {
  background-color: var(--color-brass);
  color: var(--color-navy-dark);
  font-weight: 700;
}
.btn-brass:hover {
  background-color: var(--color-brass-hover);
  color: var(--color-white);
  transform: translateY(-1px);
}
.btn-outline {
  background-color: transparent;
  color: var(--color-navy);
  border-color: var(--color-line);
}
.btn-outline:hover {
  border-color: var(--color-navy);
  background-color: rgba(42, 56, 73, 0.04);
}
.btn-white {
  background-color: var(--color-white);
  color: var(--color-navy-dark);
  font-weight: 600;
}
.btn-white:hover {
  background-color: var(--color-paper);
  transform: translateY(-1px);
}
.btn-ghost {
  background-color: rgba(255, 255, 255, 0.12);
  color: var(--color-white);
  border-color: rgba(255, 255, 255, 0.2);
}
.btn-ghost:hover {
  background-color: rgba(255, 255, 255, 0.22);
}

.link {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  font-size: 0.95rem;
  font-weight: 600;
  color: var(--color-navy);
  transition: gap 0.2s ease, color 0.2s ease;
}
.link:hover {
  color: var(--color-brass-text);
  gap: 10px;
}

/* Mobile Navigation Toggle */
.mobile-nav-toggle {
  display: block;
  background: none;
  border: none;
  cursor: pointer;
  padding: 8px;
  color: var(--color-navy);
}
@media (min-width: 1024px) {
  .mobile-nav-toggle {
    display: none;
  }
}
.mobile-drawer {
  position: fixed;
  inset-inline: 0;
  top: var(--header-height);
  bottom: 0;
  z-index: 85;
  background-color: var(--color-navy-dark);
  padding: 1.5rem 1.5rem 3rem;
  display: flex;
  flex-direction: column;
  overflow-y: auto;
  transform: translateX(100%);
  transition: transform 0.3s cubic-bezier(0.16, 1, 0.3, 1);
}
.mobile-drawer.is-open {
  transform: translateX(0);
}
.mobile-drawer a.drawer-link {
  font-family: var(--font-display);
  font-size: 1.45rem;
  color: var(--color-white);
  padding: 1rem 0;
  border-bottom: 1px solid rgba(255, 255, 255, 0.1);
  transition: color 0.2s ease, padding-left 0.2s ease;
  display: flex;
  align-items: center;
  justify-content: space-between;
}
.mobile-drawer a.drawer-link:hover,
.mobile-drawer a.drawer-link.active {
  color: var(--color-brass);
  padding-left: 8px;
}
.mobile-drawer a.drawer-link.active::after {
  content: "•";
  color: var(--color-brass);
  font-size: 1.6rem;
  line-height: 1;
}

/* Hero Section */
.hero-section {
  padding-top: clamp(2.5rem, 5vw, 4.5rem);
  padding-bottom: clamp(3.5rem, 6vw, 5.5rem);
  position: relative;
  overflow: hidden;
}
.hero-grid {
  display: grid;
  grid-template-columns: 1fr;
  align-items: center;
  gap: 3rem;
}
@media (min-width: 1024px) {
  .hero-grid {
    grid-template-columns: 1.2fr 0.8fr;
    gap: 4.5rem;
  }
}

.hero-line {
  display: block;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 1rem;
  margin-top: 2.2rem;
}

.hero-location-tag {
  margin-top: 2.2rem;
  display: flex;
  align-items: center;
  gap: 8px;
  font-size: 0.9rem;
  color: var(--color-muted);
}

/* Executive Credential Badge Card (Hero Right) */
.hero-card-wrapper {
  position: relative;
}
.hero-card {
  background-color: var(--color-white);
  border: 1px solid var(--color-line);
  border-radius: var(--radius-md);
  padding: 2rem;
  box-shadow: var(--shadow-lg);
  position: relative;
  z-index: 2;
}
.hero-card-corner-top {
  position: absolute;
  top: -8px;
  right: -8px;
  width: 48px;
  height: 48px;
  border-top: 3px solid var(--color-brass);
  border-right: 3px solid var(--color-brass);
  pointer-events: none;
}
.hero-card-corner-bottom {
  position: absolute;
  bottom: -8px;
  left: -8px;
  width: 48px;
  height: 48px;
  border-bottom: 3px solid var(--color-brass);
  border-left: 3px solid var(--color-brass);
  pointer-events: none;
}
.card-header-badge {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-bottom: 1.2rem;
  padding-bottom: 0.8rem;
  border-bottom: 1px solid var(--color-line);
}
.badge-title {
  font-size: 0.75rem;
  text-transform: uppercase;
  letter-spacing: 0.14em;
  font-weight: 700;
  color: var(--color-brass-text);
}
.pill {
  font-size: 0.72rem;
  padding: 3px 10px;
  border-radius: 9999px;
  font-weight: 600;
  background-color: var(--color-brass-light);
  color: var(--color-navy);
}
.hero-card-profile {
  display: flex;
  align-items: center;
  gap: 1rem;
  margin-bottom: 1.5rem;
}
.hero-avatar {
  width: 58px;
  height: 58px;
  border-radius: 50%;
  background: linear-gradient(135deg, var(--color-navy) 0%, var(--color-navy-dark) 100%);
  color: var(--color-brass);
  display: flex;
  align-items: center;
  justify-content: center;
  font-family: var(--font-display);
  font-size: 1.4rem;
  font-weight: 700;
  border: 2px solid var(--color-brass);
  flex-shrink: 0;
}
.hero-cred-list {
  list-style: none;
  display: grid;
  gap: 0.75rem;
  margin-top: 1.2rem;
  padding-top: 1rem;
  border-top: 1px solid var(--color-line);
}
.hero-cred-item {
  display: flex;
  align-items: flex-start;
  gap: 10px;
  font-size: 0.88rem;
  color: var(--color-ink);
}
.hero-cred-item svg {
  color: var(--color-brass);
  flex-shrink: 0;
  margin-top: 3px;
}

/* Stats Counter Bar */
.stats-bar {
  background-color: var(--color-navy);
  color: var(--color-white);
  padding: clamp(3.5rem, 6vw, 5rem) 0;
}
.stats-headline {
  max-width: 720px;
  font-family: var(--font-display);
  font-size: clamp(1.4rem, 2.5vw, 1.95rem);
  font-weight: 400;
  font-style: italic;
  line-height: 1.4;
  color: rgba(255, 255, 255, 0.9);
}
.stats-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
  margin-top: 3.5rem;
}
@media (min-width: 640px) {
  .stats-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}
@media (min-width: 1024px) {
  .stats-grid {
    grid-template-columns: repeat(4, 1fr);
    gap: 0;
  }
  .stat-col {
    padding-left: 2rem;
    padding-right: 2rem;
    border-right: 1px solid var(--color-line-dark);
  }
  .stat-col:first-child {
    padding-left: 0;
  }
  .stat-col:last-child {
    border-right: none;
  }
}
.stat-value {
  font-family: var(--font-display);
  font-size: clamp(2.4rem, 4vw, 3.4rem);
  font-weight: 700;
  color: var(--color-brass);
  line-height: 1;
  margin-bottom: 0.6rem;
}
.stat-label {
  font-size: 0.95rem;
  color: rgba(255, 255, 255, 0.72);
  line-height: 1.4;
  max-width: 22ch;
}

/* Services Section */
.services-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 3rem;
}
@media (min-width: 1024px) {
  .services-grid {
    grid-template-columns: 0.8fr 1.2fr;
    gap: 5rem;
  }
  .services-sticky {
    position: sticky;
    top: calc(var(--header-height) + 40px);
    align-self: start;
  }
}

/* Ledger Rows */
.ledger-row {
  display: block;
  padding: 1.6rem 0;
  border-top: 1px solid var(--color-line);
  transition: all 0.25s ease;
  position: relative;
}
.ledger-row:last-child {
  border-bottom: 1px solid var(--color-line);
}
.ledger-row:hover {
  padding-left: 0.75rem;
}
.ledger-row:hover h3 {
  color: var(--color-brass-text);
}
.ledger-row-inner {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 1.5rem;
}
.ledger-row-content {
  flex-grow: 1;
}
.ledger-row-content h3 {
  font-size: 1.28rem;
  margin-bottom: 0.4rem;
  transition: color 0.2s;
}
.ledger-row-content p {
  font-size: 0.98rem;
  color: var(--color-muted);
  line-height: 1.5;
}
.ledger-row-meta {
  margin-top: 0.5rem;
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  font-size: 0.82rem;
  font-weight: 600;
  color: var(--color-navy);
}
.ledger-fee {
  color: var(--color-brass-text);
  background-color: var(--color-brass-light);
  padding: 2px 8px;
  border-radius: 3px;
}
.ledger-arrow {
  color: var(--color-brass);
  opacity: 0.4;
  transition: transform 0.2s ease, opacity 0.2s ease;
  flex-shrink: 0;
  margin-top: 4px;
}
.ledger-row:hover .ledger-arrow {
  opacity: 1;
  transform: translate(3px, -3px);
}

/* Differentiator Quote Section (Paper Theme) */
.section-paper {
  background-color: var(--color-paper);
}
.big-quote {
  font-family: var(--font-display);
  font-size: clamp(1.85rem, 3.8vw, 3.1rem);
  line-height: 1.15;
  color: var(--color-navy);
  font-weight: 400;
  max-width: 900px;
}
.differentiator-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
  margin-top: 3.5rem;
  padding-top: 3rem;
  border-top: 1px solid var(--color-line);
}
@media (min-width: 768px) {
  .differentiator-grid {
    grid-template-columns: repeat(3, 1fr);
    gap: 3rem;
  }
}
.diff-col h3 {
  font-size: 1.25rem;
  margin-bottom: 0.75rem;
}
.diff-col p {
  font-size: 0.98rem;
  color: #435467;
}

/* Pricing Table Section */
.pricing-table-wrapper {
  background-color: var(--color-white);
  border: 1px solid var(--color-line);
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  margin-top: 2.5rem;
}
.pricing-table {
  width: 100%;
  border-collapse: collapse;
  text-align: left;
}
.pricing-table th, .pricing-table td {
  padding: 1.1rem 1.4rem;
  border-bottom: 1px solid var(--color-line);
}
.pricing-table th {
  background-color: var(--color-navy);
  color: var(--color-white);
  font-family: var(--font-base);
  font-size: 0.82rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-weight: 600;
}
.pricing-table tr:last-child td {
  border-bottom: none;
}
.pricing-table tr:hover td {
  background-color: var(--color-paper-light);
}
.pricing-table .rate-cell {
  font-weight: 700;
  color: var(--color-navy);
  white-space: nowrap;
}
.pricing-disclaimer {
  margin-top: 1rem;
  font-size: 0.85rem;
  color: var(--color-muted);
  font-style: italic;
}

/* Hero Three Pillars */
.hero-pillars {
  display: flex;
  flex-direction: column;
  gap: 1.1rem;
  margin-top: 1.6rem;
}

.hero-pillar-item {
  background-color: var(--color-paper-light);
  border-left: 3.5px solid var(--color-navy);
  border-radius: 0 var(--radius-sm) var(--radius-sm) 0;
  padding: 0.95rem 1.25rem;
  font-size: 0.95rem;
  line-height: 1.6;
  color: #334155;
  transition: all 0.2s ease;
}

.hero-pillar-item:hover {
  border-left-color: var(--color-brass);
  background-color: #faf9f6;
  transform: translateX(3px);
}

.hero-pillar-item strong {
  color: var(--color-navy);
  font-family: var(--font-display);
  font-size: 1.02rem;
  display: inline;
}

/* Get a Free Quote 4-Option Grid */
.quote-options-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.75rem;
  margin-top: 2.75rem;
}
@media (min-width: 640px) {
  .quote-options-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}
@media (min-width: 1024px) {
  .quote-options-grid {
    grid-template-columns: repeat(4, 1fr);
  }
}
.quote-option-card {
  background-color: var(--color-white);
  border: 1px solid var(--color-line);
  border-radius: var(--radius-md);
  padding: 1.85rem 1.4rem;
  display: flex;
  flex-direction: column;
  box-shadow: var(--shadow-sm);
  transition: all 0.25s ease;
  position: relative;
}
.quote-option-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
  border-color: var(--color-brass);
}
.quote-option-icon {
  width: 46px;
  height: 46px;
  border-radius: 50%;
  background-color: var(--color-brass-light);
  color: var(--color-navy);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 1.15rem;
}
.quote-option-card h3 {
  font-size: 1.15rem;
  color: var(--color-navy);
  margin-bottom: 0.55rem;
}
.quote-option-card p {
  font-size: 0.88rem;
  color: #4a5568;
  line-height: 1.55;
  margin-bottom: 1.5rem;
  flex-grow: 1;
}
.quote-option-card .btn {
  width: 100%;
  font-size: 0.84rem;
  padding: 0.65rem 0.85rem;
}

/* About Section */
.about-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 3.5rem;
  align-items: center;
}
@media (min-width: 1024px) {
  .about-grid {
    grid-template-columns: 1fr 1.1fr;
    gap: 5.5rem;
  }
}
.about-card-frame {
  background-color: var(--color-paper);
  border: 1px solid var(--color-line);
  border-radius: var(--radius-lg);
  padding: 2.5rem;
  position: relative;
}
.cred-matrix {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 1rem;
  margin-top: 1.5rem;
}
.cred-matrix-box {
  background-color: var(--color-white);
  border: 1px solid var(--color-line);
  border-radius: var(--radius-sm);
  padding: 1rem;
}
.cred-matrix-box .title {
  font-size: 0.92rem;
  font-weight: 700;
  color: var(--color-navy);
}
.cred-matrix-box .sub {
  font-size: 0.78rem;
  color: var(--color-brass-text);
  font-weight: 600;
}
.cred-matrix-box .num {
  font-size: 0.72rem;
  font-family: monospace;
  color: var(--color-muted);
  margin-top: 4px;
}

/* Guides / Blog Cards */
.guides-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
  margin-top: 3rem;
}
@media (min-width: 768px) {
  .guides-grid {
    grid-template-columns: repeat(auto-fill, minmax(320px, 1fr));
    gap: 2rem;
  }
}
.guide-card {
  display: flex;
  flex-direction: column;
  border-top: 2px solid var(--color-navy);
  padding-top: 1.5rem;
  transition: transform 0.2s ease;
}
.guide-card:hover {
  transform: translateY(-2px);
}
.guide-date {
  font-size: 0.82rem;
  color: var(--color-muted);
  font-weight: 500;
  display: flex;
  align-items: center;
  gap: 8px;
}
.guide-tag {
  color: var(--color-brass-text);
  font-weight: 600;
  text-transform: uppercase;
  font-size: 0.72rem;
  letter-spacing: 0.06em;
}
.guide-title {
  font-family: var(--font-display);
  font-size: 1.25rem;
  margin-top: 0.8rem;
  line-height: 1.35;
  transition: color 0.2s;
}
.guide-card:hover .guide-title {
  color: var(--color-brass-text);
}
.guide-excerpt {
  margin-top: 0.75rem;
  font-size: 0.95rem;
  color: var(--color-muted);
  line-height: 1.55;
}

/* FAQ Section */
.faq-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
}
@media (min-width: 1024px) {
  .faq-grid {
    grid-template-columns: 0.8fr 1.2fr;
    gap: 4.5rem;
  }
}
.faq-list {
  border-top: 1px solid var(--color-line);
}
details.faq {
  border-bottom: 1px solid var(--color-line);
  padding: 1.4rem 0;
}
details.faq summary {
  list-style: none;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1.5rem;
  font-family: var(--font-display);
  font-size: 1.18rem;
  font-weight: 600;
  color: var(--color-navy);
  cursor: pointer;
  user-select: none;
}
details.faq summary::-webkit-details-marker {
  display: none;
}
.faq-icon {
  width: 20px;
  height: 20px;
  color: var(--color-brass-text);
  transition: transform 0.25s ease;
  flex-shrink: 0;
}
details.faq[open] .faq-icon {
  transform: rotate(45deg);
}
details.faq p {
  margin-top: 0.9rem;
  font-size: 0.98rem;
  color: var(--color-muted);
  line-height: 1.6;
}

/* Contact & Inquiry Section */
.contact-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 3.5rem;
}
@media (min-width: 1024px) {
  .contact-grid {
    grid-template-columns: 1.1fr 0.9fr;
    gap: 4.5rem;
  }
}
.inquiry-panel {
  background-color: var(--color-paper);
  padding: clamp(1.8rem, 3.5vw, 2.75rem);
  border-radius: var(--radius-md);
  border: 1px solid var(--color-line);
}
.form-group {
  margin-bottom: 1.2rem;
}
.form-label {
  display: block;
  font-size: 0.8rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: var(--color-navy);
  margin-bottom: 0.4rem;
}
.form-input, .form-select, .form-textarea {
  width: 100%;
  padding: 0.8rem 1rem;
  border-radius: var(--radius-sm);
  border: 1px solid var(--color-line);
  background-color: var(--color-white);
  font-family: var(--font-base);
  font-size: 0.95rem;
  color: var(--color-ink);
  transition: border-color 0.2s, box-shadow 0.2s;
}
.form-input:focus, .form-select:focus, .form-textarea:focus {
  outline: none;
  border-color: var(--color-brass);
  box-shadow: 0 0 0 3px rgba(164, 148, 114, 0.18);
}
.form-note {
  font-size: 0.82rem;
  color: var(--color-muted);
  margin-top: 0.75rem;
  line-height: 1.45;
}

/* Map frame */
.map-frame {
  border: 1px solid var(--color-line);
  border-radius: var(--radius-sm);
  overflow: hidden;
  margin-top: 2rem;
}

/* Footer */
#site-footer {
  background-color: var(--color-navy-dark);
  color: var(--color-white);
  padding-top: clamp(4rem, 7vw, 6rem);
  padding-bottom: 2rem;
}
.footer-cta-row {
  display: flex;
  flex-direction: column;
  gap: 2rem;
  border-bottom: 1px solid var(--color-line-dark);
  padding-bottom: clamp(3rem, 5vw, 4.5rem);
}
@media (min-width: 1024px) {
  .footer-cta-row {
    flex-direction: row;
    align-items: flex-end;
    justify-content: space-between;
  }
}
.footer-cta-row h2 {
  color: var(--color-white);
}
.footer-links-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
  padding-top: 3.5rem;
}
@media (min-width: 640px) {
  .footer-links-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}
@media (min-width: 1024px) {
  .footer-links-grid {
    grid-template-columns: 1.4fr 0.8fr 1.2fr;
    gap: 4rem;
  }
}
#site-footer h4,
.footer-links-grid h4,
.footer-col h4 {
  font-family: var(--font-base);
  font-size: 0.92rem;
  font-weight: 700;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: #ffffff !important;
  margin-bottom: 1.25rem;
  border-bottom: 2px solid var(--color-brass);
  padding-bottom: 0.35rem;
  display: inline-block;
}
.footer-nav-list {
  list-style: none;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}
.footer-nav-list a {
  font-size: 0.95rem;
  color: #e2e8f0;
  text-decoration: none;
  transition: color 0.2s;
}
.footer-nav-list a:hover {
  color: var(--color-brass);
  text-decoration: underline;
}
.footer-contact-item {
  display: flex;
  align-items: flex-start;
  gap: 12px;
  font-size: 0.92rem;
  color: #e2e8f0;
  margin-bottom: 0.9rem;
}
.footer-contact-item a {
  color: #ffffff;
  text-decoration: none;
}
.footer-contact-item a:hover {
  color: var(--color-brass);
}
.footer-contact-item svg {
  color: var(--color-brass);
  flex-shrink: 0;
  margin-top: 3px;
}
.footer-bottom {
  margin-top: 3.5rem;
  border-top: 1px solid var(--color-line-dark);
  padding-top: 1.5rem;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  font-size: 0.85rem;
  color: rgba(255, 255, 255, 0.75);
}
@media (min-width: 768px) {
  .footer-bottom {
    flex-direction: row;
    justify-content: space-between;
    align-items: center;
  }
}

/* Mobile Sticky Call Bar */
#sticky-call-bar {
  position: fixed;
  inset-inline: 0;
  bottom: 0;
  z-index: 60;
  display: flex;
  border-top: 1px solid var(--color-line);
  background-color: var(--color-white);
  transition: transform 0.3s ease;
}
@media (min-width: 1024px) {
  #sticky-call-bar {
    display: none !important;
  }
}
.sticky-bar-btn {
  flex: 1;
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 1rem 0.5rem;
  font-size: 0.95rem;
  font-weight: 600;
  text-decoration: none;
}
.sticky-bar-call {
  background-color: var(--color-navy);
  color: var(--color-white);
}
.sticky-bar-msg {
  background-color: var(--color-white);
  color: var(--color-navy);
  border-left: 1px solid var(--color-line);
}
.footer-spacer {
  height: 60px;
}
@media (min-width: 1024px) {
  .footer-spacer {
    display: none;
  }
}

/* Reveal Animations */
[data-reveal] {
  opacity: 0;
  transform: translateY(18px);
  transition: opacity 0.6s cubic-bezier(0.16, 1, 0.3, 1), transform 0.6s cubic-bezier(0.16, 1, 0.3, 1);
}
[data-reveal].is-in {
  opacity: 1;
  transform: translateY(0);
}

/* Modal Article Reader (For Instant Guide Reading) */
.article-modal-overlay {
  position: fixed;
  inset: 0;
  z-index: 200;
  background-color: rgba(26, 36, 48, 0.75);
  backdrop-filter: blur(4px);
  display: flex;
  align-items: center;
  justify-content: center;
  padding: 1rem;
  opacity: 0;
  pointer-events: none;
  transition: opacity 0.25s ease;
}
.article-modal-overlay.is-active {
  opacity: 1;
  pointer-events: auto;
}
.article-modal-container {
  background-color: var(--color-white);
  width: 100%;
  max-width: 840px;
  max-height: 90vh;
  border-radius: var(--radius-lg);
  box-shadow: 0 25px 50px -12px rgba(0, 0, 0, 0.35);
  display: flex;
  flex-direction: column;
  overflow: hidden;
  transform: translateY(20px);
  transition: transform 0.3s cubic-bezier(0.16, 1, 0.3, 1);
}
.article-modal-overlay.is-active .article-modal-container {
  transform: translateY(0);
}
.article-modal-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 1.25rem 2rem;
  border-bottom: 1px solid var(--color-line);
  background-color: var(--color-paper);
}
.article-modal-body {
  padding: 2.2rem;
  overflow-y: auto;
}
.article-modal-body h2 {
  font-size: 1.6rem;
  margin-top: 1.5rem;
  margin-bottom: 0.8rem;
}
.article-modal-body h3 {
  font-size: 1.25rem;
  margin-top: 1.2rem;
  margin-bottom: 0.5rem;
}
.article-modal-body p {
  margin-bottom: 1rem;
  line-height: 1.7;
}
.article-modal-body ul, .article-modal-body ol {
  margin-left: 1.5rem;
  margin-bottom: 1.2rem;
}
.article-modal-body li {
  margin-bottom: 0.4rem;
}
.article-modal-close {
  background: none;
  border: none;
  font-size: 1.5rem;
  cursor: pointer;
  color: var(--color-navy);
  padding: 4px;
}

/* ==========================================================================
   Editorial Blog & Article System (Jan Michael Maglinao, CPA)
   ========================================================================== */

.article-page {
  background-color: var(--color-white);
}

/* Article Hero Header */
.article-header {
  background-color: var(--color-paper-light);
  border-bottom: 1px solid var(--color-line);
  padding: clamp(3rem, 6vw, 5rem) 0 clamp(2rem, 4vw, 3.5rem);
}

.article-container {
  max-width: 820px;
  margin: 0 auto;
  padding: 0 1.5rem;
}

.breadcrumbs {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  gap: 0.5rem;
  font-size: 0.85rem;
  color: var(--color-muted);
  margin-bottom: 1.5rem;
}

.breadcrumbs a {
  color: var(--color-navy);
  text-decoration: none;
  font-weight: 500;
  transition: color 0.15s;
}

.breadcrumbs a:hover {
  color: var(--color-brass-text);
  text-decoration: underline;
}

.breadcrumbs .separator {
  color: var(--color-muted);
  opacity: 0.6;
}

.breadcrumbs .current {
  color: var(--color-muted);
  font-weight: 400;
  overflow: hidden;
  text-overflow: ellipsis;
  white-space: nowrap;
  max-width: 380px;
}

.article-meta-bar {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  gap: 0.75rem;
  font-size: 0.88rem;
  color: var(--color-muted);
  margin-bottom: 1.25rem;
}

.category-badge {
  display: inline-flex;
  align-items: center;
  gap: 5px;
  background-color: rgba(164, 148, 114, 0.16);
  color: var(--color-brass-text);
  font-weight: 700;
  font-size: 0.75rem;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  padding: 0.25rem 0.65rem;
  border-radius: var(--radius-sm);
  border: 1px solid rgba(164, 148, 114, 0.35);
}

.article-headline {
  font-family: var(--font-display);
  font-size: clamp(1.85rem, 4vw, 2.75rem);
  line-height: 1.25;
  color: var(--color-navy);
  margin-bottom: 1.5rem;
  letter-spacing: -0.015em;
}

.article-author-byline {
  display: flex;
  align-items: center;
  gap: 1rem;
  padding-top: 1rem;
  border-top: 1px solid var(--color-line);
}

.byline-avatar {
  width: 48px;
  height: 48px;
  border-radius: 50%;
  object-fit: cover;
  border: 2px solid var(--color-brass);
  background-color: #fff;
  padding: 2px;
}

.byline-name {
  font-weight: 700;
  color: var(--color-navy);
  font-size: 0.95rem;
}

.byline-role {
  font-size: 0.8rem;
  color: var(--color-muted);
  line-height: 1.35;
}

/* LinkedIn Original Publication Banner */
.linkedin-source-banner {
  background-color: #f3f6f9;
  border: 1px solid #d0dbe5;
  border-left: 4px solid #0077b5;
  border-radius: var(--radius-sm);
  padding: 1rem 1.25rem;
  margin: 2rem 0;
  display: flex;
  align-items: center;
  justify-content: space-between;
  flex-wrap: wrap;
  gap: 1rem;
}

.linkedin-source-banner .banner-text {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  font-size: 0.9rem;
  color: #1e2834;
}

.linkedin-source-banner .banner-text svg {
  flex-shrink: 0;
  color: #0077b5;
}

.linkedin-source-banner a.source-btn {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  background-color: #0077b5;
  color: #ffffff;
  font-size: 0.82rem;
  font-weight: 600;
  padding: 0.45rem 0.9rem;
  border-radius: 4px;
  text-decoration: none;
  transition: background-color 0.15s;
}

.linkedin-source-banner a.source-btn:hover {
  background-color: #005e93;
}

/* Article Prose Content Styling */
.article-prose {
  padding: 2.5rem 0 4rem;
  font-size: 1.08rem;
  line-height: 1.82;
  color: #242c35;
}

.article-prose .lede {
  font-size: 1.22rem;
  line-height: 1.68;
  color: var(--color-navy);
  font-weight: 400;
  margin-bottom: 2rem;
  padding-bottom: 1.5rem;
  border-bottom: 1px solid var(--color-line);
}

.article-prose h2 {
  font-size: 1.65rem;
  color: var(--color-navy);
  margin-top: 2.75rem;
  margin-bottom: 1rem;
  padding-bottom: 0.4rem;
  border-bottom: 2px solid var(--color-paper);
}

.article-prose h3 {
  font-size: 1.3rem;
  color: var(--color-navy);
  margin-top: 2rem;
  margin-bottom: 0.75rem;
}

.article-prose h4 {
  font-size: 1.1rem;
  color: var(--color-navy);
  margin-top: 1.5rem;
  margin-bottom: 0.5rem;
}

.article-prose p {
  margin-bottom: 1.45rem;
}

.article-prose ul,
.article-prose ol {
  margin: 1.25rem 0 1.65rem 1.6rem;
}

.article-prose li {
  margin-bottom: 0.65rem;
  padding-left: 0.25rem;
}

.article-prose strong {
  font-weight: 700;
  color: var(--color-navy);
}

.article-prose blockquote {
  margin: 2rem 0;
  padding: 1.25rem 1.75rem;
  background-color: var(--color-paper-light);
  border-left: 4px solid var(--color-brass);
  font-family: var(--font-display);
  font-style: italic;
  font-size: 1.12rem;
  color: var(--color-navy);
  line-height: 1.65;
  border-radius: 0 var(--radius-sm) var(--radius-sm) 0;
}

.article-prose blockquote p:last-child {
  margin-bottom: 0;
}

.article-prose .callout-box {
  background-color: var(--color-paper-light);
  border: 1px solid var(--color-line);
  border-left: 4px solid var(--color-navy);
  border-radius: var(--radius-sm);
  padding: 1.5rem;
  margin: 2rem 0;
}

.article-prose .callout-box.gold {
  border-left-color: var(--color-brass);
  background-color: #faf9f6;
}

.article-prose .callout-box h4 {
  margin-top: 0;
  margin-bottom: 0.5rem;
  display: flex;
  align-items: center;
  gap: 0.5rem;
}

/* Article Table Styling */
.article-prose .table-responsive {
  width: 100%;
  overflow-x: auto;
  margin: 2rem 0;
  border: 1px solid var(--color-line);
  border-radius: var(--radius-sm);
}

.article-prose table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.95rem;
  text-align: left;
}

.article-prose th {
  background-color: var(--color-navy);
  color: #ffffff;
  padding: 0.85rem 1rem;
  font-weight: 600;
  font-family: var(--font-base);
}

.article-prose td {
  padding: 0.85rem 1rem;
  border-bottom: 1px solid var(--color-line);
  vertical-align: top;
}

.article-prose tr:nth-child(even) td {
  background-color: var(--color-paper-light);
}

.article-prose tr:hover td {
  background-color: rgba(164, 148, 114, 0.08);
}

/* Article Infographics & Figures */
.article-figure {
  margin: 2.5rem 0;
  text-align: center;
}

.article-figure img {
  width: 100%;
  max-width: 100%;
  height: auto;
  border-radius: var(--radius-md);
  border: 1px solid var(--color-line);
  box-shadow: var(--shadow-md);
  transition: transform 0.2s ease;
}

.article-figure figcaption {
  font-size: 0.85rem;
  color: var(--color-muted);
  margin-top: 0.75rem;
  font-style: italic;
}

/* 5 Maturity Levels Visual Cards */
.maturity-card-list {
  display: flex;
  flex-direction: column;
  gap: 1rem;
  margin: 2rem 0;
}

.maturity-card-item {
  display: flex;
  gap: 1.25rem;
  background: var(--color-paper-light);
  border: 1px solid var(--color-line);
  border-left: 5px solid var(--color-navy);
  border-radius: var(--radius-sm);
  padding: 1.25rem 1.5rem;
  align-items: flex-start;
}

.maturity-card-item.highlight {
  border-left-color: var(--color-brass);
  background: #faf8f4;
}

.maturity-step-num {
  width: 36px;
  height: 36px;
  flex-shrink: 0;
  background: var(--color-navy);
  color: #ffffff;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  font-weight: 700;
  font-size: 0.95rem;
}

.maturity-card-item.highlight .maturity-step-num {
  background: var(--color-brass);
  color: var(--color-navy-dark);
}

.maturity-content h4 {
  margin: 0 0 0.35rem;
  font-size: 1.08rem;
}

.maturity-content p {
  margin: 0;
  font-size: 0.95rem;
  color: #4a5568;
}

/* Author Signature Card at Footer */
.article-author-card {
  background-color: var(--color-paper-light);
  border: 1px solid var(--color-line);
  border-radius: var(--radius-md);
  padding: 2rem;
  margin: 3.5rem 0 2.5rem;
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

@media (min-width: 640px) {
  .article-author-card {
    flex-direction: row;
    align-items: center;
  }
}

.author-card-avatar {
  width: 80px;
  height: 80px;
  border-radius: 50%;
  object-fit: contain;
  border: 3px solid var(--color-brass);
  background: #ffffff;
  padding: 4px;
  flex-shrink: 0;
}

.author-card-body h4 {
  font-size: 1.2rem;
  margin-bottom: 0.25rem;
  color: var(--color-navy);
}

.author-card-creds {
  font-size: 0.85rem;
  color: var(--color-brass-text);
  font-weight: 600;
  margin-bottom: 0.65rem;
}

.author-card-bio {
  font-size: 0.92rem;
  color: #4a5568;
  line-height: 1.55;
  margin-bottom: 1rem;
}

/* Article Bottom Actions */
.article-bottom-bar {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 1rem;
  padding: 1.5rem 0;
  border-top: 1px solid var(--color-line);
  border-bottom: 1px solid var(--color-line);
  margin-bottom: 3rem;
}

/* Blog Index Page Styling */
.blog-index-hero {
  background: linear-gradient(180deg, var(--color-navy-dark) 0%, var(--color-navy) 100%);
  color: #ffffff;
  padding: clamp(3.5rem, 6vw, 5.5rem) 0;
  text-align: center;
}

.blog-index-hero h1 {
  color: #ffffff;
  font-size: clamp(2.2rem, 5vw, 3.2rem);
  margin-bottom: 1rem;
}

.blog-index-hero p {
  color: #d1c8b3;
  max-width: 680px;
  margin: 0 auto;
  font-size: 1.15rem;
  line-height: 1.6;
}

.blog-filter-bar {
  display: flex;
  justify-content: center;
  flex-wrap: wrap;
  gap: 0.5rem;
  margin: 2.5rem 0 1rem;
}

.blog-filter-btn {
  background: var(--color-paper-light);
  border: 1px solid var(--color-line);
  color: var(--color-navy);
  padding: 0.5rem 1rem;
  border-radius: 30px;
  font-size: 0.85rem;
  font-weight: 600;
  cursor: pointer;
  transition: all 0.2s ease;
}

.blog-filter-btn:hover {
  background: var(--color-brass-light);
  color: var(--color-brass-text);
  border-color: var(--color-brass);
}

.blog-filter-btn.active {
  background: var(--color-navy);
  color: #ffffff;
  border-color: var(--color-navy);
}

/* Enhanced Guide Cards on Index */
.guide-card-footer {
  margin-top: auto;
  padding-top: 1.25rem;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 0.5rem;
  border-top: 1px dashed var(--color-line);
}

.guide-read-link {
  display: inline-flex;
  align-items: center;
  gap: 4px;
  font-size: 0.88rem;
  color: var(--color-brass-text);
  font-weight: 700;
  text-decoration: none;
  transition: gap 0.2s ease;
}

.guide-read-link:hover {
  gap: 8px;
  color: var(--color-navy);
}

.linkedin-ref-link {
  display: inline-flex;
  align-items: center;
  gap: 4px;
  font-size: 0.78rem;
  color: var(--color-muted);
  text-decoration: none;
  transition: color 0.15s;
}

.linkedin-ref-link:hover {
  color: #0077b5;
}