/* ===== Etcetera Accounting — shared styles ===== */
:root{
  --navy:#071C3B;
  --navy-soft:#0E2A4E;
  --teal:#437677;
  --teal-bright:#4F8C8D;
  --paper:#FBFBFC;
  --mist:#EEF3F3;
  --line:#DCE4E4;
  --ink:#1A2330;
  --muted:#5A6675;
  --radius:14px;
  --shadow:0 14px 40px -18px rgba(7,28,59,.30);
  --maxw:1140px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family:"Inter",-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;
  color:var(--ink);
  background:var(--paper);
  line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
h1,h2,h3{font-family:"Fraunces","Georgia",serif;line-height:1.12;letter-spacing:-.01em;color:var(--navy);margin:0 0 .5em}
h1{font-size:clamp(2.3rem,5vw,3.8rem);font-weight:600}
h2{font-size:clamp(1.7rem,3.4vw,2.5rem);font-weight:600}
h3{font-size:1.18rem;font-weight:600;font-family:"Inter",sans-serif;letter-spacing:0}
p{margin:0 0 1rem}
a{color:var(--teal);text-decoration:none}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 24px}
.eyebrow{
  font-family:"Inter",sans-serif;font-size:.78rem;font-weight:600;letter-spacing:.18em;
  text-transform:uppercase;color:var(--teal);margin:0 0 1rem;display:inline-block;
}

/* ===== Header ===== */
header.nav{
  position:sticky;top:0;z-index:50;
  background:rgba(251,251,252,.88);backdrop-filter:blur(10px);
  border-bottom:1px solid var(--line);
}
.nav-inner{display:flex;align-items:center;justify-content:space-between;padding:14px 24px;max-width:var(--maxw);margin:0 auto}
.brand{display:flex;align-items:center;gap:12px}
.brand img{height:46px;width:auto;display:block}
.brand .name{font-family:"Fraunces",serif;font-weight:600;font-size:1.05rem;color:var(--navy);line-height:1;display:none}
.nav-links{display:flex;align-items:center;gap:30px}
.nav-links a{color:var(--ink);font-weight:500;font-size:.95rem;position:relative}
.nav-links a:hover{color:var(--teal)}
.nav-links a.active{color:var(--teal)}
.btn{
  display:inline-block;background:var(--teal);color:#fff;font-weight:600;font-size:.95rem;
  padding:12px 22px;border-radius:999px;transition:.18s;border:none;cursor:pointer;
}
.btn:hover{background:var(--teal-bright);transform:translateY(-1px)}
.btn.ghost{background:transparent;color:var(--navy);border:1.5px solid var(--line)}
.btn.ghost:hover{border-color:var(--teal);color:var(--teal);background:transparent}
.btn.light{background:#fff;color:var(--navy)}
.btn.light:hover{background:var(--mist)}
.nav-toggle{display:none;background:none;border:none;cursor:pointer;padding:6px}
.nav-toggle span{display:block;width:24px;height:2px;background:var(--navy);margin:5px 0;transition:.2s}

/* ===== Hero ===== */
.hero{position:relative;overflow:hidden;background:var(--navy);color:#fff}
.hero .wrap{position:relative;z-index:2;padding:96px 24px 100px}
.hero h1{color:#fff;max-width:14ch}
.hero h1 em{font-style:italic;color:var(--teal-bright)}
.hero .lead{font-size:1.18rem;color:#C9D4DC;max-width:52ch;margin:1.4rem 0 2rem}
.hero-cta{display:flex;gap:14px;flex-wrap:wrap}
.hero-glow{position:absolute;inset:0;z-index:1;
  background:
    radial-gradient(circle at 82% 18%, rgba(79,140,141,.40), transparent 46%),
    radial-gradient(circle at 12% 92%, rgba(67,118,119,.30), transparent 50%);
}
.hero-mark{position:absolute;right:-60px;top:50%;transform:translateY(-50%);z-index:1;
  font-family:"Fraunces",serif;font-size:34rem;font-weight:600;color:rgba(255,255,255,.035);line-height:.7;user-select:none}

/* trust strip */
.trust{background:var(--mist);border-bottom:1px solid var(--line)}
.trust .wrap{display:flex;flex-wrap:wrap;gap:14px 38px;justify-content:center;padding:18px 24px;
  font-size:.9rem;color:var(--muted);font-weight:500}
.trust span{display:inline-flex;align-items:center;gap:8px}
.trust svg{flex:none}

/* ===== Sections ===== */
section{padding:84px 0}
section.tight{padding:60px 0}
.section-head{max-width:60ch;margin-bottom:48px}
.section-head.center{margin-left:auto;margin-right:auto;text-align:center}
.lead-muted{color:var(--muted);font-size:1.08rem}

/* feature grid */
.grid{display:grid;gap:22px}
.g3{grid-template-columns:repeat(3,1fr)}
.g2{grid-template-columns:repeat(2,1fr)}
.card{
  background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:30px 26px;
  transition:.2s;
}
.card:hover{transform:translateY(-3px);box-shadow:var(--shadow);border-color:transparent}
.card .ic{width:46px;height:46px;border-radius:11px;background:var(--mist);color:var(--teal);
  display:grid;place-items:center;margin-bottom:18px}
.card p:last-child{margin-bottom:0;color:var(--muted)}

/* service list page */
.svc{display:flex;gap:18px;padding:26px;background:#fff;border:1px solid var(--line);border-radius:var(--radius)}
.svc .ic{flex:none;width:48px;height:48px;border-radius:12px;background:var(--navy);color:#fff;display:grid;place-items:center}
.svc h3{margin-bottom:.35em}
.svc p{margin:0;color:var(--muted)}

/* why band */
.band{background:var(--navy);color:#fff}
.band h2{color:#fff}
.band .lead-muted{color:#B9C6D2}
.band .card{background:var(--navy-soft);border-color:rgba(255,255,255,.10)}
.band .card h3{color:#fff}
.band .card p{color:#B9C6D2}
.band .card .ic{background:rgba(79,140,141,.20);color:var(--teal-bright)}

/* split / about */
.split{display:grid;grid-template-columns:1.1fr .9fr;gap:56px;align-items:center}
.stat-row{display:flex;gap:40px;flex-wrap:wrap;margin-top:8px}
.stat .n{font-family:"Fraunces",serif;font-size:2.6rem;font-weight:600;color:var(--teal);line-height:1}
.stat .l{font-size:.9rem;color:var(--muted);margin-top:4px}
.media-card{background:var(--mist);border:1px solid var(--line);border-radius:18px;padding:38px}
.media-card ul{list-style:none;margin:0;padding:0}
.media-card li{display:flex;gap:12px;padding:13px 0;border-bottom:1px solid var(--line);color:var(--ink);font-weight:500}
.media-card li:last-child{border-bottom:none}
.media-card li svg{color:var(--teal);flex:none}

/* CTA band */
.cta-band{background:linear-gradient(120deg,var(--teal),var(--navy));color:#fff;border-radius:22px;
  padding:60px 48px;text-align:center;box-shadow:var(--shadow)}
.cta-band h2{color:#fff;max-width:20ch;margin:0 auto .6rem}
.cta-band p{color:rgba(255,255,255,.9);max-width:48ch;margin:0 auto 1.8rem}

/* ===== Contact ===== */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:56px;align-items:start}
.field{margin-bottom:18px}
.field label{display:block;font-size:.88rem;font-weight:600;color:var(--navy);margin-bottom:7px}
.field input,.field textarea,.field select{
  width:100%;padding:13px 15px;border:1px solid var(--line);border-radius:10px;
  font:inherit;color:var(--ink);background:#fff;transition:.15s;
}
.field input:focus,.field textarea:focus,.field select:focus{
  outline:none;border-color:var(--teal);box-shadow:0 0 0 3px rgba(67,118,119,.14)}
.field textarea{resize:vertical;min-height:130px}
.contact-info .row{display:flex;gap:14px;align-items:flex-start;padding:18px 0;border-bottom:1px solid var(--line)}
.contact-info .row:last-child{border-bottom:none}
.contact-info .ic{flex:none;width:42px;height:42px;border-radius:11px;background:var(--mist);color:var(--teal);display:grid;place-items:center}
.contact-info .row strong{display:block;color:var(--navy)}
.contact-info .row span{color:var(--muted);font-size:.95rem}
.form-note{font-size:.85rem;color:var(--muted);margin-top:6px}

/* ===== Footer ===== */
footer{background:var(--navy);color:#C9D4DC;padding:56px 0 30px;margin-top:0}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px;margin-bottom:38px}
footer h4{color:#fff;font-size:.82rem;letter-spacing:.14em;text-transform:uppercase;margin:0 0 16px;font-family:"Inter",sans-serif}
footer a{color:#C9D4DC;display:block;padding:5px 0;font-size:.95rem}
footer a:hover{color:#fff}
.foot-brand img{height:50px;opacity:.95;margin-bottom:14px}
.foot-brand p{font-size:.92rem;max-width:34ch}
.foot-bottom{border-top:1px solid rgba(255,255,255,.12);padding-top:22px;display:flex;justify-content:space-between;
  flex-wrap:wrap;gap:10px;font-size:.85rem;color:#8FA0B2}

/* ===== Responsive ===== */
@media(max-width:860px){
  .nav-links{position:fixed;inset:64px 0 auto;flex-direction:column;background:var(--paper);
    border-bottom:1px solid var(--line);padding:18px 24px 24px;gap:6px;display:none;align-items:stretch}
  .nav-links.open{display:flex}
  .nav-links a{padding:10px 0}
  .nav-links .btn{text-align:center;margin-top:8px}
  .nav-toggle{display:block}
  .g3,.g2,.split,.contact-grid,.foot-grid{grid-template-columns:1fr}
  .split{gap:36px}
  .hero-mark{font-size:18rem;right:-30px}
  .cta-band{padding:44px 26px}
  section{padding:60px 0}
}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
:focus-visible{outline:2px solid var(--teal);outline-offset:3px;border-radius:4px}