:root{--ink:#0f2a2e;--ink-soft:#3b5256;--paper:#f7f3ea;--paper-deep:#efe8d8;--paper-bright:#fffdf7;--rule:#d3d6c4;--rule-strong:#b7bfae;--red:#b0352a;--red-on-ink:#f0a79c;--on-ink:#f7f3ea;--on-ink-soft:#c3d2cc;--serif:"Iowan Old Style", "Palatino Linotype", Palatino, "Book Antiqua", Georgia, serif;--sans:system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;--text-sm:.9375rem;--text-base:1.0625rem;--text-lg:1.25rem;--s-1:.5rem;--s-2:1rem;--s-3:1.5rem;--s-4:2.5rem;--s-5:4rem;--s-6:clamp(3.5rem, 8vw, 6rem);--max:72rem;--measure:40rem;--gutter:1.5rem;--radius:2px}*,:before,:after{box-sizing:border-box}html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{transition:none!important;animation:none!important}}body{background:var(--paper);color:var(--ink);font:var(--text-base) / 1.65 var(--sans);text-rendering:optimizelegibility;margin:0}h1,h2,h3{font-family:var(--serif);text-wrap:balance;margin:0;font-weight:600}h1{letter-spacing:-.015em;font-size:clamp(2.2rem,5.5vw,3.9rem);line-height:1.07}h2{letter-spacing:-.01em;font-size:clamp(1.7rem,3.6vw,2.5rem);line-height:1.15}h3{font-size:1.3rem;line-height:1.25}p{margin:0 0 var(--s-2);max-width:var(--measure)}ul,ol{margin:0;padding:0}a{color:inherit;text-underline-offset:.2em;text-decoration-thickness:1px}a:hover{text-decoration-thickness:2px}:focus-visible{outline:3px solid var(--red);outline-offset:3px}img,svg{max-width:100%;height:auto}.wrap{max-width:var(--max);padding-inline:var(--gutter);margin-inline:auto}.skip{z-index:30;background:var(--ink);color:var(--on-ink);padding:.75rem 1rem;position:absolute;top:0;left:0;transform:translateY(-120%)}.skip:focus{transform:none}.visually-hidden{clip:rect(0 0 0 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}h2+p{margin-top:.75rem}.site-header{background:var(--paper);border-bottom:1px solid var(--rule-strong)}.site-header .bar{justify-content:space-between;align-items:center;gap:0 var(--s-3);flex-wrap:wrap;display:flex}.logo{font:700 1.4rem/1 var(--serif);letter-spacing:.01em;padding:1.15rem 0;text-decoration:none;display:inline-block}.logo span{color:var(--red)}.nav-list{gap:var(--s-3);align-items:center;list-style:none;display:flex}.nav-list a{border-bottom:2px solid #0000;padding:.5rem 0;text-decoration:none;display:inline-block}.nav-list a:hover,.nav-list a[aria-current]{border-bottom-color:var(--red)}.nav-list .nav-cta a{background:var(--ink);color:var(--on-ink);border-radius:var(--radius);border:2px solid var(--ink);padding:.6rem 1.1rem;font-weight:600}.nav-list .nav-cta a:hover{color:var(--ink);background:0 0}.nav-list .nav-cta a[aria-current]{border-color:var(--red)}@media (width<=52rem){.site-header .bar{padding-block:.5rem;display:block}.site-header nav{border-top:1px solid var(--rule);margin-inline:calc(var(--gutter) * -1);padding-inline:var(--gutter)}.nav-list{justify-content:space-between;gap:var(--s-1);padding:.35rem 0}.nav-list a{min-height:2.75rem;padding:.7rem .1rem}.nav-list .nav-cta a{padding:.55rem 1rem}}@media (width>=52rem){.site-header{z-index:10;position:sticky;top:0}.site-header .bar{min-height:4.5rem}}.crumbs{font-size:var(--text-sm);color:var(--ink-soft);padding:var(--s-2) 0 0}.crumbs ol{flex-wrap:wrap;gap:.25rem .5rem;list-style:none;display:flex}.crumbs li+li:before{content:"/";color:var(--red);margin-right:.5rem}.crumbs a{color:var(--ink-soft)}.crumbs [aria-current]{color:var(--ink)}.band{padding-block:var(--s-6)}.band--deep{background:var(--paper-deep);border-block:1px solid var(--rule)}.band--ink{background:var(--ink);color:var(--on-ink)}.band--ink a:focus-visible{outline-color:var(--on-ink)}.eyebrow{font:600 .8125rem/1.2 var(--sans);letter-spacing:.12em;text-transform:uppercase;color:var(--red);margin:0 0 var(--s-2)}.band--ink .eyebrow{color:var(--red-on-ink)}.lede{font-size:var(--text-lg);color:var(--ink-soft);max-width:36rem}.section-head{margin-bottom:var(--s-4)}.section-head h2{max-width:32rem;margin-bottom:var(--s-2)}.section-head p{color:var(--ink-soft)}.entries{border-top:2px solid var(--ink)}.entry{gap:0 var(--s-4);padding-block:var(--s-4);border-bottom:1px solid var(--rule-strong);grid-template-columns:minmax(10rem,1fr) 2.6fr;display:grid}.entry>h2,.entry>h3{align-self:start;font-size:1.45rem}.entry>.body{border-left:2px solid var(--red);padding-left:var(--s-4)}.entry>.body>:last-child{margin-bottom:0}@media (width<=52rem){.entry{gap:var(--s-2);padding-block:var(--s-3);grid-template-columns:1fr}.entry>.body{padding-left:var(--s-2)}}.site-footer{background:var(--ink);color:var(--on-ink);padding-block:var(--s-5) var(--s-3);font-size:var(--text-sm)}.site-footer a{color:var(--on-ink)}.site-footer a:focus-visible{outline-color:var(--on-ink)}.footer-grid{gap:var(--s-4);grid-template-columns:1.4fr 1fr 1fr;display:grid}.footer-grid h2{font:600 .8125rem/1.2 var(--sans);letter-spacing:.12em;text-transform:uppercase;color:var(--on-ink-soft);margin-bottom:var(--s-2)}.footer-grid ul{list-style:none}.footer-grid li{margin-bottom:.35rem}.footer-brand{font:700 1.4rem/1 var(--serif);margin:0 0 var(--s-2)}.footer-brand span{color:var(--red-on-ink)}.site-footer p{color:var(--on-ink-soft)}.footer-legal{margin-top:var(--s-4);padding-top:var(--s-3);justify-content:space-between;gap:var(--s-1) var(--s-3);color:var(--on-ink-soft);border-top:1px solid #355a5f;flex-wrap:wrap;display:flex}.footer-legal p{max-width:46rem;margin:0}@media (width<=52rem){.footer-grid{gap:var(--s-3);grid-template-columns:1fr}}.btn{background:var(--ink);color:var(--on-ink);border-radius:var(--radius);border:2px solid var(--ink);padding:.85rem 1.5rem;font-weight:600;text-decoration:none;transition:background .2s,color .2s;display:inline-block}.btn:hover,.btn--ghost{color:var(--ink);background:0 0}.btn--ghost:hover{background:var(--ink);color:var(--on-ink)}.band--ink .btn{background:var(--on-ink);color:var(--ink);border-color:var(--on-ink)}.band--ink .btn:hover{color:var(--on-ink);background:0 0}.btn-row{gap:var(--s-2);margin-top:var(--s-3);flex-wrap:wrap;display:flex}.hero{padding-block:clamp(2.5rem,7vw,5.5rem) clamp(3rem,7vw,5rem)}.hero .wrap{grid-template-columns:1.2fr .8fr;align-items:center;gap:clamp(2rem,6vw,5rem);display:grid}.hero h1{margin-bottom:var(--s-3)}@media (width<=52rem){.hero .wrap{grid-template-columns:1fr}}.page-hero{padding-block:var(--s-4) var(--s-5);border-bottom:1px solid var(--rule)}.page-hero h1{margin-bottom:var(--s-2);max-width:20ch}.page-hero .lede{margin-bottom:0}.ledger{background-color:var(--paper-bright);border:1px solid var(--rule-strong);box-shadow:8px 8px 0 var(--paper-deep);font-family:var(--serif);background-image:repeating-linear-gradient(transparent 0 2.2rem, var(--rule) 2.2rem calc(2.2rem + 1px));min-height:22rem;position:relative}.ledger:before{content:"";inset-block:0;background:var(--red);opacity:.75;width:2px;position:absolute;left:50%}.ledger-head{background:var(--ink);color:var(--on-ink);z-index:1;grid-template-columns:1fr 1fr;font-size:.95rem;display:grid;position:relative}.ledger-head span{padding:.7rem 1rem}.ledger-head span+span{text-align:right}.ledger .row{max-width:none;color:var(--ink-soft);margin:0;font-style:italic;position:absolute;left:1rem;right:1rem}.ledger .row.l{right:calc(50% + 1rem)}.ledger .row.r{text-align:right;left:calc(50% + 1rem)}.ledger .r1{top:3.6rem}.ledger .r2{top:5.8rem}.ledger .r3{top:8rem}.ledger .r4{top:10.2rem}.ledger .total{text-align:center;max-width:none;font:700 1.15rem var(--serif);background:var(--paper-bright);border-top:2px solid var(--ink);border-bottom:4px double var(--ink);margin:0;padding:.4rem;position:absolute;bottom:1rem;left:1rem;right:1rem}.svc-list{border-top:2px solid var(--ink);list-style:none}.svc-list li{border-bottom:1px solid var(--rule-strong)}.svc-list a{gap:var(--s-2) var(--s-3);grid-template-columns:3rem minmax(11rem,1fr) 2fr auto;align-items:baseline;padding:1.35rem .25rem;text-decoration:none;display:grid}.svc-list a:hover{background:#fffdf7b3}.svc-list .num{font:italic 600 1rem var(--serif);color:var(--red)}.svc-list .name{font:600 1.35rem/1.2 var(--serif)}.svc-list .sum{color:var(--ink-soft)}.svc-list .go{white-space:nowrap;font-weight:600}.svc-list a:hover .go{text-decoration:underline;text-decoration-color:var(--red);text-decoration-thickness:2px}@media (width<=52rem){.svc-list a{gap:.25rem var(--s-2);grid-template-columns:2.25rem 1fr}.svc-list .sum,.svc-list .go{grid-column:2}}.check{list-style:none}.check li{max-width:var(--measure);margin-bottom:.6rem;padding-left:1.5rem;position:relative}.check li:before{content:"";border-top:2px solid var(--red);width:.7rem;position:absolute;top:.8em;left:0}.defs{margin:0}.defs dt{font:600 1.15rem/1.3 var(--serif);margin-top:var(--s-3)}.defs dt:first-child{margin-top:0}.defs dd{max-width:var(--measure);color:var(--ink-soft);margin:.25rem 0 0}.steps{counter-reset:step;list-style:none}.steps li{counter-increment:step;gap:0 var(--s-2);padding-bottom:var(--s-3);grid-template-columns:3.6rem 1fr;display:grid}.steps li:before{content:"No. " counter(step);font:italic 600 .95rem var(--serif);color:var(--red);padding-top:.2rem}.steps li:last-child{padding-bottom:0}.steps h3{margin-bottom:.2rem;font-size:1.15rem}.steps p{color:var(--ink-soft);margin:0}.callout{border:1px solid var(--rule);border-left:4px solid var(--red);background:var(--paper-bright);padding:var(--s-2) var(--s-3);max-width:44rem}.callout strong{font-family:var(--serif);margin-bottom:.25rem;font-size:1.1rem;display:block}.callout p{margin:0}.faq details{border-bottom:1px solid var(--rule-strong);max-width:44rem}.faq details:first-of-type{border-top:1px solid var(--rule-strong)}.faq summary{cursor:pointer;font:600 1.1rem/1.35 var(--serif);padding:1rem 0}.faq details p{color:var(--ink-soft)}.related{border-top:2px solid var(--ink);grid-template-columns:repeat(auto-fit,minmax(15rem,1fr));list-style:none;display:grid}.related li{border-bottom:1px solid var(--rule-strong);padding:var(--s-2) var(--s-2) var(--s-2) 0}.related a{font:600 1.15rem var(--serif)}.related p{color:var(--ink-soft);font-size:var(--text-sm);margin:.25rem 0 0}.cta h2{max-width:28rem;margin-bottom:var(--s-2)}.cta p{color:var(--on-ink-soft)}.contact-lines{margin:var(--s-3) 0;font:600 1.3rem var(--serif);gap:.5rem;list-style:none;display:grid}.contact-lines a{text-decoration-color:var(--red)}.band--ink .contact-lines a{text-decoration-color:var(--red-on-ink)}.band--ink .callout{border-color:#355a5f;border-left-color:var(--red-on-ink);background:0 0}.two-col{grid-template-columns:1fr 1fr;gap:clamp(2rem,6vw,5rem);display:grid}@media (width<=52rem){.two-col{grid-template-columns:1fr}}.pull{font:italic 1.6rem/1.35 var(--serif);border-left:4px solid var(--red);padding-left:var(--s-3);align-self:start;margin:0}.prose h2{margin:var(--s-4) 0 var(--s-1);font-size:1.6rem}.prose h2:first-child{margin-top:0}.prose ul{margin:0 0 var(--s-2) 1.25rem;max-width:var(--measure)}.prose li{margin-bottom:.4rem}.cred{border-top:2px solid var(--ink);max-width:40rem;list-style:none}.cred li{gap:var(--s-2);border-bottom:1px solid var(--rule-strong);grid-template-columns:9rem 1fr;padding:.8rem 0;display:grid}.cred span:first-child{font:italic 600 .95rem var(--serif);color:var(--red)}@media (width<=36rem){.cred li{grid-template-columns:1fr;gap:0}}.mt{margin-top:var(--s-3)}.sub-h{margin:var(--s-4) 0 var(--s-2);font-size:1.5rem}.upload-hero{grid-template-columns:1.2fr .8fr;align-items:center;gap:clamp(2rem,6vw,5rem);display:grid}@media (width<=52rem){.upload-hero{grid-template-columns:1fr}}.note{margin-top:var(--s-2);color:var(--ink-soft);font-size:var(--text-sm)}.folder{justify-self:center;width:100%;max-width:20rem;height:15rem;position:relative}.sheet{background:var(--paper-bright);border:1px solid var(--rule-strong);position:absolute;inset:0}.sheet--back{background:var(--paper-deep);transform:translate(14px,-10px)rotate(2deg)}.sheet--mid{transform:translate(7px,-5px)rotate(1deg)}.sheet--front{border-left:4px solid var(--red);padding:var(--s-3);flex-direction:column;gap:1.4rem;display:flex}.sheet-title{font:italic 600 1.25rem var(--serif);margin:0}.sheet--front span{border-bottom:1px solid var(--rule-strong)}