/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after{--tw-blur:initial;--tw-brightness:initial;--tw-contrast:initial;--tw-grayscale:initial;--tw-hue-rotate:initial;--tw-invert:initial;--tw-opacity:initial;--tw-saturate:initial;--tw-sepia:initial;--tw-drop-shadow:initial;--tw-drop-shadow-color:initial;--tw-drop-shadow-alpha:100%;--tw-drop-shadow-size:initial}::backdrop{--tw-blur:initial;--tw-brightness:initial;--tw-contrast:initial;--tw-grayscale:initial;--tw-hue-rotate:initial;--tw-invert:initial;--tw-opacity:initial;--tw-saturate:initial;--tw-sepia:initial;--tw-drop-shadow:initial;--tw-drop-shadow-color:initial;--tw-drop-shadow-alpha:100%;--tw-drop-shadow-size:initial}}}@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before{box-sizing:border-box;border:0 solid;margin:0;padding:0}::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){-webkit-appearance:button;appearance:button}::file-selector-button{-webkit-appearance:button;appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.absolute{position:absolute}.fixed{position:fixed}.relative{position:relative}.start{inset-inline-start:var(--spacing)}.end{inset-inline-end:var(--spacing)}.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.table{display:table}.blur{--tw-blur:blur(8px);filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}}:root{--navy:#0b1f3a;--navy-2:#17365f;--green:#087f4f;--green-bright:#16a768;--green-soft:#eaf8f1;--ink:#142033;--muted:#5c697b;--line:#dce3ea;--surface:#f5f7f9;--white:#fff;--danger:#b42318;--radius:18px;--shadow:0 12px 32px #0b1f3a14}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--white);color:var(--ink);-webkit-font-smoothing:antialiased;margin:0;font-family:Pretendard,Noto Sans KR,Apple SD Gothic Neo,system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif;line-height:1.65}a{color:inherit;text-decoration:none}button,input,textarea,select{font:inherit}button,a{-webkit-tap-highlight-color:transparent}:focus-visible{outline-offset:3px;outline:3px solid #57c995}.skip-link{z-index:100;background:var(--navy);color:#fff;border-radius:8px;padding:10px 14px;position:fixed;top:10px;left:10px;transform:translateY(-150%)}.skip-link:focus{transform:translateY(0)}.container{width:min(1120px,100% - 32px);margin-inline:auto}.site-header{z-index:40;background:#fffffff5;border-bottom:1px solid #dce3ead9;position:sticky;top:0}.header-inner{align-items:center;gap:18px;width:min(1120px,100% - 24px);min-height:64px;margin:auto;display:flex}.brand{color:var(--navy);letter-spacing:-.04em;flex:none;align-items:center;gap:9px;font-size:18px;font-weight:850;display:inline-flex}.brand-mark{background:var(--green);color:#fff;border-radius:9px;place-items:center;width:30px;height:30px;font-size:20px;font-weight:900;line-height:1;display:inline-grid}.main-nav{scrollbar-width:none;white-space:nowrap;gap:4px;min-width:0;margin-left:auto;display:flex;overflow-x:auto}.main-nav::-webkit-scrollbar{display:none}.main-nav a{color:#3e4c5f;border-radius:9px;padding:9px 10px;font-size:14px;font-weight:700}.main-nav a:hover{background:var(--surface);color:var(--navy)}.home-hero{background:var(--navy);color:#fff;padding:48px 0 42px}.hero-copy{margin-bottom:28px}.eyebrow,.section-kicker{color:var(--green);letter-spacing:.08em;text-transform:uppercase;font-size:13px;font-weight:850;display:inline-block}.home-hero .eyebrow{color:#7fe0ad}.hero-copy h1{color:#fff;letter-spacing:-.055em;max-width:700px;margin:12px 0 16px;font-size:clamp(38px,8vw,68px);line-height:1.12}.hero-copy>p{color:#c7d1de;max-width:660px;margin:0;font-size:17px}.trust-row{flex-wrap:wrap;gap:8px;margin-top:22px;display:flex}.trust-row span{color:#dce7f2;border:1px solid #36506f;border-radius:999px;padding:7px 10px;font-size:12px;font-weight:700}.hero-calculator{color:var(--ink);background:#fff;border-radius:22px;padding:18px;box-shadow:0 24px 48px #0003}.quick-heading{color:var(--navy);justify-content:space-between;align-items:center;gap:12px;margin-bottom:14px;font-size:13px;font-weight:800;display:flex}.quick-heading a{color:var(--green);text-align:right}.live-dot{background:var(--green-bright);border-radius:50%;width:8px;height:8px;margin-right:6px;display:inline-block}.home-hero .calculator-shell{gap:16px}.home-hero .input-card,.home-hero .result-panel{border:1px solid var(--line);box-shadow:none}.home-hero textarea{min-height:152px}.section{padding-top:72px;padding-bottom:72px}.section-tint{background:var(--surface)}.section-heading{justify-content:space-between;align-items:end;gap:16px;margin-bottom:26px;display:flex}.section-heading h2,.principles h2{color:var(--navy);letter-spacing:-.04em;margin:4px 0 0;font-size:clamp(28px,5vw,40px);line-height:1.2}.section-heading>a{color:var(--green);white-space:nowrap;font-size:14px;font-weight:800}.card-grid{gap:14px;display:grid}.calculator-card{border:1px solid var(--line);border-radius:var(--radius);background:#fff;flex-direction:column;min-height:210px;padding:22px;transition:border-color .18s,transform .18s,box-shadow .18s;display:flex}.calculator-card:hover{box-shadow:var(--shadow);border-color:#92bfa8;transform:translateY(-2px)}.card-category{color:var(--green);font-size:12px;font-weight:850}.calculator-card h3{color:var(--navy);letter-spacing:-.03em;margin:9px 0 7px;font-size:21px;line-height:1.3}.calculator-card p{color:var(--muted);margin:0 0 18px;font-size:14px;line-height:1.6}.card-link{color:var(--green);margin-top:auto;font-size:14px;font-weight:850}.popular-list{border:1px solid var(--line);background:#fff;border-radius:20px;overflow:hidden}.popular-list>a{border-bottom:1px solid var(--line);grid-template-columns:42px 1fr auto;align-items:center;gap:12px;min-height:92px;padding:18px;display:grid}.popular-list>a:last-child{border-bottom:0}.popular-list>a:hover{background:#fbfcfd}.rank{color:#5c697b;font-size:13px;font-weight:850}.popular-list b{color:var(--navy);font-size:17px;display:block}.popular-list small{color:var(--muted);display:none}.popular-list>a>span:last-child{color:var(--green);font-size:20px}.category-row{border-top:1px solid var(--line);padding:24px 0}.category-row:last-child{border-bottom:1px solid var(--line)}.category-row>h3{color:var(--navy);margin:0 0 14px;font-size:17px}.category-links{flex-wrap:wrap;gap:8px;display:flex}.category-links a{border:1px solid var(--line);background:#fff;border-radius:11px;align-items:center;gap:12px;padding:11px 13px;font-size:14px;font-weight:750;display:inline-flex}.category-links a:hover{border-color:var(--green);color:var(--green)}.principles{gap:32px;padding-top:72px;padding-bottom:72px;display:grid}.principle-grid{gap:12px;display:grid}.principle-grid article{border-left:3px solid var(--green);background:var(--surface);padding:20px}.principle-grid article>span{color:var(--green);font-size:12px;font-weight:900}.principle-grid h3{color:var(--navy);margin:8px 0 5px}.principle-grid p{color:var(--muted);margin:0;font-size:14px}.page-top{padding-top:24px}.breadcrumbs{color:#708094;gap:8px;margin-bottom:24px;font-size:13px;display:flex}.breadcrumbs a:hover{color:var(--green);text-decoration:underline}.calculator-heading{margin-bottom:28px}.calculator-heading h1,.static-page h1{color:var(--navy);letter-spacing:-.05em;margin:8px 0 10px;font-size:clamp(32px,7vw,52px);line-height:1.18}.calculator-heading>div:first-child>p{max-width:720px;color:var(--muted);margin:0;font-size:16px}.updated-badge{background:var(--green-soft);border:1px solid #b9dfcb;border-radius:14px;width:fit-content;min-width:168px;margin-top:18px;padding:14px 16px}.updated-badge span,.updated-badge small{color:#506b5d;font-size:11px;display:block}.updated-badge b{color:#075f3d;font-size:17px;display:block}.calculator-shell{align-items:stretch;gap:14px;display:grid}.input-card,.result-panel{border:1px solid var(--line);border-radius:var(--radius);min-width:0;box-shadow:var(--shadow);background:#fff;padding:20px}.result-panel{background:var(--navy);color:#fff;min-height:300px}.field{margin-bottom:16px;display:block}.field-label{color:var(--navy);margin-bottom:7px;font-size:14px;font-weight:800;display:block}.field-hint{color:var(--muted);margin-top:6px;font-size:12px;display:block}input,textarea,select{width:100%;min-height:50px;color:var(--ink);background:#fff;border:1px solid #b8c3cf;border-radius:11px;padding:11px 13px;font-size:16px}textarea{resize:vertical;min-height:190px;line-height:1.6}input:hover,textarea:hover,select:hover{border-color:#7e8b99}input:focus,textarea:focus,select:focus{border-color:var(--green);outline:3px solid #16a7682e}.input-with-unit{position:relative}.input-with-unit input{text-align:right;font-variant-numeric:tabular-nums;padding-right:50px}.input-with-unit span{color:var(--muted);pointer-events:none;position:absolute;top:50%;right:14px;transform:translateY(-50%)}.field-grid{gap:0 12px;display:grid}.form-title{color:var(--navy);margin:0 0 14px;font-size:17px}hr{background:var(--line);border:0;height:1px;margin:22px 0}.check-row{color:#435167;align-items:center;gap:9px;margin:-2px 0 8px;font-size:14px;font-weight:650;display:flex}.check-row input{width:20px;min-height:20px;accent-color:var(--green)}fieldset{border:0;margin:0 0 16px;padding:0}legend{color:var(--navy);margin-bottom:7px;font-size:14px;font-weight:800}.segmented{background:#edf1f5;border-radius:12px;grid-template-columns:repeat(2,1fr);gap:4px;margin-bottom:16px;padding:4px;display:grid}.segmented.three{grid-template-columns:repeat(3,1fr)}.segmented button{color:#596779;cursor:pointer;background:0 0;border:0;border-radius:9px;min-height:42px;padding:8px 6px;font-size:13px;font-weight:800}.segmented button[aria-pressed=true]{color:var(--green);background:#fff;box-shadow:0 2px 8px #0b1f3a1a}.date-tool-tabs{margin-bottom:22px}.date-tool-tabs button{min-height:50px;line-height:1.25}.calendar-guide{border-left:3px solid var(--green-bright);color:#496356;background:#f0faf5;border-radius:0 8px 8px 0;margin:-5px 0 15px;padding:10px 12px;font-size:12px;line-height:1.5}.calculator-cross-link{color:#12623f;background:#f0faf5;border:1px solid #b9dfcb;border-radius:10px;justify-content:space-between;align-items:center;gap:10px;margin:12px 0 18px;padding:12px 14px;font-size:14px;font-weight:750;display:flex}.calculator-cross-link:hover{border-color:var(--green);background:#e8f7ef}.industry-rows{gap:10px;display:grid}.industry-row{border:1px solid var(--line);background:var(--surface);border-radius:11px;gap:0 10px;padding:12px;display:grid}.industry-row .field{margin-bottom:10px}.industry-remove{color:#9b3030;background:#fff;border:1px solid #dfb9b9;border-radius:9px;min-height:40px;font-weight:750}.row-add-button{width:100%;margin:10px 0 24px}.simplified-purchase-title{margin-top:2px}.quick-buttons{flex-wrap:wrap;gap:6px;margin:-6px 0 16px;display:flex}.quick-buttons button{border:1px solid var(--line);color:#4c5b6e;cursor:pointer;background:#fff;border-radius:8px;padding:6px 9px;font-size:12px;font-weight:700}.quick-buttons button:hover{border-color:var(--green);color:var(--green)}.error-message{color:var(--danger);background:#fff0ee;border-radius:9px;margin:4px 0 12px;padding:9px 11px;font-size:13px;font-weight:700}.result-actions{grid-template-columns:repeat(3,minmax(0,1fr));gap:7px;display:grid}.button{cursor:pointer;text-align:center;border-radius:10px;min-height:46px;padding:10px 11px;font-size:13px;font-weight:850}.button-primary{border:1px solid var(--green);background:var(--green);color:#fff}.button-primary:hover{background:#066c43}.button-secondary{border:1px solid var(--line);color:var(--navy);background:#fff}.button-secondary:hover{background:var(--surface);border-color:#93a0ae}.action-status,.privacy-note{color:var(--green);grid-column:1/-1;margin:4px 0 0;font-size:12px}.privacy-note{color:var(--muted)}.result-label{color:#9fd7b8;margin:0 0 6px;font-size:13px;font-weight:800}.result-value{overflow-wrap:anywhere;color:#fff;letter-spacing:-.045em;font-variant-numeric:tabular-nums;font-size:clamp(31px,7vw,48px);line-height:1.2;display:block}.result-sub{color:#c8d4e2;margin:10px 0 0;font-size:14px}.secondary-result{color:#fff;font-variant-numeric:tabular-nums;font-size:25px;display:block}.result-divider{background:#34506f;height:1px;margin:24px 0}.metric-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;margin-top:25px;display:grid}.metric-grid.secondary-metrics{margin-top:8px}.metric-grid.three{grid-template-columns:1fr}.metric-grid>div{background:#102a4b;border:1px solid #34506f;border-radius:11px;min-width:0;padding:12px}.metric-grid span{color:#aab8c9;font-size:11px;display:block}.metric-grid b{overflow-wrap:anywhere;color:#fff;font-variant-numeric:tabular-nums;font-size:15px;display:block}.breakdown{border-top:1px solid #34506f;margin-top:16px}.breakdown>div{color:#cbd5e1;border-bottom:1px solid #294665;justify-content:space-between;gap:10px;padding:7px 0;font-size:12px;display:flex}.breakdown b{color:#fff;font-variant-numeric:tabular-nums}.estimate-note{color:#aebccc;margin:12px 0 0;font-size:11px}.comparison-section,.schedule{border:1px solid var(--line);border-radius:var(--radius);background:#fff;margin-top:16px;padding:20px}.comparison-section h2{color:var(--navy);margin:0 0 15px;font-size:20px}.table-wrap{overflow-x:auto}table{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%;min-width:650px;font-size:13px}th,td{border-bottom:1px solid var(--line);text-align:right;white-space:nowrap;padding:11px 10px}th:first-child,td:first-child{text-align:left}thead th{background:var(--surface);color:#4a596d;font-size:12px}.active-row{background:var(--green-soft)}.schedule summary{color:var(--navy);cursor:pointer;font-weight:850}.schedule[open] summary{margin-bottom:16px}.content-layout{gap:34px;padding-top:64px;padding-bottom:72px;display:grid}.calculator-content{min-width:0}.calculator-content>section{padding:0 0 48px}.content-number{color:var(--green);letter-spacing:.08em;font-size:12px;font-weight:900}.calculator-content h2,.related-panel h2,.static-page h2{color:var(--navy);letter-spacing:-.035em;margin:7px 0 13px;font-size:clamp(23px,4.5vw,30px);line-height:1.28}.calculator-content p,.static-page p,.static-page li{color:#4e5c6f}.formula-box{border-left:4px solid var(--green);background:var(--green-soft);color:#164a34;padding:20px;font-weight:700}.mistake-list{margin:0;padding:0;list-style:none}.mistake-list li{border-bottom:1px solid var(--line);color:#465467;padding:12px 10px 12px 34px;position:relative}.mistake-list li:before{content:"!";color:#8b5200;background:#fff0d9;border-radius:50%;place-items:center;width:19px;height:19px;font-size:11px;font-weight:900;display:grid;position:absolute;top:12px;left:7px}.source-section ul{padding-left:20px}.source-section a{color:var(--green);text-underline-offset:3px;font-weight:750;text-decoration:underline}.source-date{font-size:13px}.faq-list{border-top:1px solid var(--line)}.faq-list details{border-bottom:1px solid var(--line)}.faq-list summary{color:var(--navy);cursor:pointer;padding:18px 4px;font-weight:800}.faq-list p{margin:-5px 4px 18px}.disclaimer{background:var(--surface);border-radius:14px;padding:18px}.disclaimer b{color:var(--navy)}.disclaimer p{color:var(--muted);margin:4px 0 0;font-size:13px}.affiliate-card{background:#fffaf0;border:1px solid #e7c98f;border-radius:14px;margin-top:24px;padding:20px}.affiliate-card p{margin:8px 0}.affiliate-label{color:#76510b;letter-spacing:.04em;font-size:12px;font-weight:900;display:inline-block}.affiliate-disclosure{background:#fff;border-left:3px solid #c78a1e;padding:11px 12px;font-size:13px;font-weight:700;color:#5f4a21!important}.affiliate-banner{background:#fff;border:0;width:120px;height:240px;margin:18px auto 0;display:block}.related-panel{border:1px solid var(--line);border-radius:var(--radius);height:fit-content;padding:20px}.related-panel h2{font-size:22px}.related-panel>a{border-top:1px solid var(--line);justify-content:space-between;align-items:center;gap:12px;padding:14px 0;display:flex}.related-panel b,.related-panel small{display:block}.related-panel b{color:var(--navy)}.related-panel small{color:var(--muted);margin-top:3px;font-size:11px}.related-panel>a>span:last-child{color:var(--green)}.static-page{padding-top:26px;padding-bottom:80px}.static-page .lead{color:#4f5e70;max-width:760px;margin:0 0 40px;font-size:18px}.directory-section{margin-top:48px;scroll-margin-top:84px}.directory-section>h2{border-bottom:2px solid var(--navy);padding-bottom:12px}.prose-page{max-width:880px}.prose-page>section{border-top:1px solid var(--line);padding:30px 0}.prose-page>section p{max-width:760px}.policy-date{color:var(--muted);font-size:13px}.value-grid{gap:12px;display:grid}.value-grid article{background:var(--surface);border-radius:14px;padding:20px}.value-grid b{color:var(--navy);font-size:18px}.value-grid p{margin-bottom:0}.contact-card{border-radius:var(--radius);background:var(--green-soft);border:1px solid #b9dfcb!important;padding:24px!important}.contact-card .button{margin-top:10px;display:inline-block}.contact-pending{background:#fff;border-radius:10px;padding:14px;font-weight:700;color:#285f46!important}.main-nav .guide-nav-link{background:var(--green-soft);color:#076941}.main-nav .guide-nav-link:hover{color:#045f3a;background:#dff3e9}.guide-index{padding-bottom:90px}.guide-index-hero{padding-top:36px;padding-bottom:46px}.guide-index-hero h1{max-width:760px;color:var(--navy);letter-spacing:-.055em;margin:10px 0 16px;font-size:clamp(36px,7vw,60px);line-height:1.12}.guide-index-hero>p{color:#506074;max-width:720px;margin:0;font-size:17px;line-height:1.75}.guide-list-section{border-top:1px solid var(--line);padding-top:54px}.guide-card-grid{gap:18px;display:grid}.guide-card{border:1px solid var(--line);background:#fff;border-radius:22px;transition:border-color .18s,transform .18s,box-shadow .18s;display:grid;overflow:hidden}.guide-card:hover{box-shadow:var(--shadow);border-color:#91bfa7;transform:translateY(-2px)}.guide-card img{aspect-ratio:3/2;object-fit:cover;background:#f7f4ed;width:100%;height:auto;display:block}.guide-card-copy{flex-direction:column;align-items:flex-start;padding:22px;display:flex}.guide-category{background:var(--green-soft);color:#066d43;letter-spacing:.02em;border-radius:999px;width:fit-content;padding:6px 10px;font-size:12px;font-weight:850;display:inline-block}.guide-card strong{color:var(--navy);letter-spacing:-.04em;margin:12px 0 8px;font-size:clamp(24px,4.6vw,32px);line-height:1.3}.guide-description{color:#536276;font-size:15px;line-height:1.7}.guide-read-link{color:var(--green);margin-top:22px;font-size:14px;font-weight:850}.guide-article{padding-bottom:90px}.guide-article-header{max-width:900px;padding-top:30px}.guide-article-header .breadcrumbs{overflow:hidden}.guide-article-header .breadcrumbs span[aria-current=page]{text-overflow:ellipsis;white-space:nowrap;overflow:hidden}.guide-article-header h1{max-width:820px;color:var(--navy);letter-spacing:-.058em;text-wrap:balance;margin:16px 0;font-size:clamp(36px,8vw,62px);line-height:1.13}.guide-deck{color:#4c5c70;letter-spacing:-.015em;max-width:780px;margin:0;font-size:clamp(18px,3vw,21px);line-height:1.72}.guide-keywords{flex-wrap:wrap;gap:7px;margin-top:22px;display:flex}.guide-keywords span{border:1px solid var(--line);color:#526174;border-radius:999px;padding:7px 10px;font-size:12px;font-weight:700}.guide-hero-figure{max-width:1000px;margin-top:36px;margin-bottom:0}.guide-hero-figure img,.guide-inline-figure img{aspect-ratio:3/2;object-fit:cover;background:#f7f4ed;border-radius:22px;width:100%;height:auto;display:block}.guide-hero-figure figcaption,.guide-inline-figure figcaption{color:#718094;text-align:center;margin-top:10px;font-size:12px;line-height:1.6}.guide-layout{align-items:start;gap:42px;max-width:1060px;padding-top:64px;display:grid}.guide-toc{border:1px solid var(--line);background:#fbfcfd;border-radius:16px;flex-direction:column;padding:18px;display:flex}.guide-toc strong{color:var(--navy);margin-bottom:9px;font-size:14px}.guide-toc a{color:#59687b;padding:7px 0;font-size:13px}.guide-toc a:hover{color:var(--green);text-underline-offset:3px;text-decoration:underline}.guide-body{min-width:0;max-width:760px}.guide-section{padding:0 0 62px;scroll-margin-top:96px}.guide-section+.guide-section{padding-top:4px}.guide-section-label{color:var(--green);letter-spacing:.08em;font-size:12px;font-weight:900}.guide-body h2{color:var(--navy);letter-spacing:-.04em;text-wrap:balance;margin:8px 0 18px;font-size:clamp(27px,5vw,36px);line-height:1.27}.guide-body h3{color:var(--navy);letter-spacing:-.025em}.guide-body p,.guide-body li{color:#3f4f63;word-break:keep-all;overflow-wrap:break-word;font-size:17px;line-height:1.86}.guide-body p{margin:0 0 18px}.guide-body strong{color:#142b49}.guide-answer{background:var(--green-soft);border:1px solid #b6dfc9;border-radius:20px;margin-bottom:62px;padding:28px!important}.guide-answer h2{color:#075f3d}.guide-answer p:last-child{margin-bottom:0}.guide-table-wrap{border:1px solid var(--line);background:#fff;border-radius:16px;margin:25px 0 18px;overflow-x:auto}.guide-table{min-width:690px}.guide-table th,.guide-table td{text-align:left;white-space:normal;vertical-align:top;padding:15px 14px}.guide-table thead th{background:var(--navy);color:#fff}.guide-table tbody th{color:var(--navy);font-size:14px}.guide-table td{color:#435267;line-height:1.55}.guide-table small{color:#68778a}.guide-table td strong{color:var(--green)}.guide-note{border-left:4px solid var(--green);background:#f3f7f5;border-radius:0 12px 12px 0;padding:16px 18px;color:#4a5c53!important;margin-top:18px!important;font-size:14px!important;line-height:1.7!important}.situation-grid{gap:12px;display:grid}.situation-grid article{border:1px solid var(--line);background:#fff;border-radius:16px;padding:20px}.situation-grid article>span{color:var(--green);font-size:12px;font-weight:900}.situation-grid h3{margin:7px 0;font-size:19px}.situation-grid p{margin:0;font-size:15px;line-height:1.72}.guide-inline-figure{margin:2px 0 68px}.guide-check-list{margin:24px 0 0;padding:0;list-style:none}.guide-check-list li{border-bottom:1px solid var(--line);padding:17px 14px 17px 46px;position:relative}.guide-check-list li:before{content:"✓";background:var(--green-soft);width:23px;height:23px;color:var(--green);border-radius:50%;place-items:center;font-size:13px;font-weight:900;display:grid;position:absolute;top:19px;left:12px}.guide-check-list strong,.guide-check-list span{display:block}.guide-check-list strong{font-size:16px}.guide-check-list span{color:#5b697b;margin-top:3px;font-size:14px;line-height:1.65}.guide-steps{margin:24px 0 0;padding:0;list-style:none}.guide-steps li{border-top:1px solid var(--line);grid-template-columns:34px 1fr;gap:12px;padding:17px 0;display:grid}.guide-steps li>span{background:var(--navy);color:#fff;border-radius:9px;place-items:center;width:30px;height:30px;font-size:12px;font-weight:900;display:grid}.guide-steps strong{font-size:16px;display:block}.guide-steps p{color:#5a6879;margin:4px 0 0;font-size:14px;line-height:1.7}.guide-warning-list{border-top:1px solid var(--line)}.guide-warning-list p{border-bottom:1px solid var(--line);margin:0;padding:17px 12px 17px 42px;font-size:15px;line-height:1.72;position:relative}.guide-warning-list p:before{content:"!";color:#8b5200;background:#fff0d9;border-radius:50%;place-items:center;width:21px;height:21px;font-size:12px;font-weight:900;display:grid;position:absolute;top:20px;left:10px}.vat-equation{align-items:stretch;gap:10px;margin-top:26px;display:grid}.vat-equation>div{background:#fff;border:1px solid #b8d9c7;border-radius:14px;flex-direction:column;padding:18px 16px;display:flex}.vat-equation>b{color:var(--green);text-align:center;align-self:center;font-size:24px}.vat-equation span,.vat-equation small{color:#647386;font-size:12px;font-weight:750}.vat-equation strong{color:var(--navy);font-variant-numeric:tabular-nums;margin:3px 0;font-size:clamp(21px,5vw,28px)}.vat-equation .vat-equation-total{border-color:var(--green);background:#0c7850}.vat-equation .vat-equation-total span,.vat-equation .vat-equation-total small{color:#c9ead9}.vat-equation .vat-equation-total strong{color:#fff}.guide-term-grid article:last-child{grid-column:1/-1}.guide-example-grid{gap:12px;margin:24px 0;display:grid}.guide-example-grid article{border:1px solid var(--line);background:#fff;border-radius:16px;padding:22px}.guide-example-grid article>span{color:var(--green);letter-spacing:.04em;font-size:12px;font-weight:900}.guide-example-grid h3{margin:7px 0 10px;font-size:19px}.guide-example-grid p{margin:0;font-size:15px;line-height:1.72}.guide-calculator-cta{background:var(--navy);color:#fff;border-radius:20px;margin:0 0 68px;padding:28px}.guide-calculator-cta>span{color:#82ddb0;letter-spacing:.08em;font-size:12px;font-weight:900}.guide-calculator-cta h2{color:#fff;margin-bottom:10px}.guide-calculator-cta p{color:#c8d4e2;font-size:15px;line-height:1.7}.guide-calculator-cta .button{width:fit-content;margin-top:8px;display:inline-block}.guide-faq .faq-list p{margin:-5px 4px 18px;font-size:15px;line-height:1.7}.guide-sources{border-top:1px solid var(--line);padding-top:32px!important}.guide-sources ul{margin:0 0 24px;padding-left:21px}.guide-sources li{margin:8px 0;font-size:14px;line-height:1.6}.guide-sources a{color:var(--green);text-underline-offset:3px;font-weight:750;text-decoration:underline}.guide-sources>p{background:var(--surface);color:#667486;border-radius:12px;padding:17px;font-size:13px;line-height:1.72}.guide-discovery{border-top:2px solid var(--navy);margin-top:4px;padding-top:42px}.guide-discovery-heading{justify-content:space-between;align-items:end;gap:20px;margin-bottom:20px;display:flex}.guide-discovery-heading h2{margin-bottom:0}.guide-discovery-heading>a{color:var(--green);flex:none;padding-bottom:5px;font-size:13px;font-weight:850}.guide-related-grid{gap:12px;display:grid}.guide-related-card{border:1px solid var(--line);background:#fff;border-radius:16px;grid-template-columns:118px minmax(0,1fr);transition:border-color .18s,transform .18s;display:grid;overflow:hidden}.guide-related-card:hover{border-color:#91bfa7;transform:translateY(-2px)}.guide-related-card img{object-fit:cover;background:#f7f4ed;width:118px;height:100%;min-height:138px;display:block}.guide-related-card>span{flex-direction:column;justify-content:center;min-width:0;padding:16px;display:flex}.guide-related-card small{color:var(--green);font-size:11px;font-weight:850}.guide-related-card strong{color:var(--navy);margin:5px 0 6px;font-size:17px;line-height:1.4}.guide-related-card>span>span{color:#667486;-webkit-line-clamp:2;-webkit-box-orient:vertical;font-size:12px;line-height:1.55;display:-webkit-box;overflow:hidden}.guide-prev-next{border-top:1px solid var(--line);grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:22px;padding-top:18px;display:grid}.guide-prev-next a{background:var(--surface);border-radius:12px;min-width:0;padding:14px}.guide-prev-next a:last-child{text-align:right}.guide-prev-next small,.guide-prev-next strong{display:block}.guide-prev-next small{color:var(--green);font-size:11px;font-weight:850}.guide-prev-next strong{color:var(--navy);text-overflow:ellipsis;white-space:nowrap;margin-top:4px;font-size:13px;line-height:1.45;overflow:hidden}.ad-slot{background:#fafbfc;border:1px dashed #bfc8d2;border-radius:12px;align-items:center;width:min(1120px,100% - 32px);min-height:90px;margin:24px auto;padding:8px;display:grid}.ad-slot>span{color:#8591a1;text-align:center;font-size:10px}.adsbygoogle{min-height:70px;display:block}.site-footer{background:var(--navy);color:#fff;padding:42px 0 22px}.footer-inner{gap:28px;width:min(1120px,100% - 32px);margin:auto;display:grid}.footer-brand{color:#fff}.footer-inner p{color:#9fafc1;margin:9px 0 0;font-size:13px}.footer-inner nav{flex-wrap:wrap;gap:8px 16px;display:flex}.footer-inner nav a{color:#c8d3df;font-size:13px}.footer-inner nav a:hover{color:#fff;text-decoration:underline}.copyright{color:#8293a7;border-top:1px solid #28425f;width:min(1120px,100% - 32px);margin:30px auto 0;padding-top:18px;font-size:11px}@media (max-width:480px){.header-inner{gap:8px}.main-nav a{padding-inline:8px;font-size:13px}.main-nav a[href=\/about]{display:none}.guide-answer,.guide-calculator-cta{padding:22px!important}}@media (max-width:619px){.guide-table-wrap{background:0 0;border:0;overflow:visible}.guide-table{min-width:0;display:block}.guide-table thead{clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.guide-table tbody,.guide-table tr,.guide-table th,.guide-table td{width:100%;display:block}.guide-table tr{border:1px solid var(--line);background:#fff;border-radius:14px;margin-bottom:10px;padding:16px}.guide-table tbody th,.guide-table td{text-align:left;border:0;padding:3px 0}.guide-table tbody th{color:var(--navy);margin-bottom:5px;font-size:17px}.guide-table td:nth-child(3),.guide-table td:nth-child(4){background:var(--green-soft);color:#196946;border-radius:8px;width:auto;margin-top:8px;margin-right:8px;padding:5px 9px;font-size:13px;display:inline-block}}@media (min-width:620px){.card-grid,.field-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.field-grid.three,.metric-grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}.industry-row{grid-template-columns:minmax(0,1.35fr) minmax(0,1fr) auto;align-items:end}.industry-row .field{margin-bottom:0}.industry-remove{margin-bottom:14px;padding:0 14px}.popular-list small{display:block}.value-grid{grid-template-columns:repeat(3,1fr)}.footer-inner{grid-template-columns:1fr auto;align-items:start}.guide-card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.guide-card-copy{justify-content:center;padding:30px}.situation-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.vat-equation{grid-template-columns:minmax(0,1fr) auto minmax(0,1fr) auto minmax(0,1.12fr)}.guide-example-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (min-width:820px){.header-inner{min-height:72px}.main-nav a{padding:10px 13px}.home-hero{padding:68px 0 58px}.hero-copy{margin-bottom:36px}.hero-calculator{padding:24px}.home-hero .calculator-shell,.calculator-shell{grid-template-columns:minmax(0,1.08fr) minmax(340px,.92fr)}.result-panel{min-height:100%;padding:28px}.featured-grid{grid-template-columns:repeat(4,minmax(0,1fr))}.featured-grid .calculator-card{min-height:250px}.category-row{grid-template-columns:150px 1fr;align-items:start;display:grid}.category-row>h3{margin:10px 0 0}.principles{grid-template-columns:.8fr 1.2fr;align-items:start}.principle-grid{grid-template-columns:repeat(3,1fr)}.calculator-heading{justify-content:space-between;align-items:end;gap:30px;display:flex}.updated-badge{margin-top:0}.content-layout{grid-template-columns:minmax(0,1fr) 300px;align-items:start}.related-panel{position:sticky;top:98px}.static-page{padding-top:40px}.guide-index-hero{padding-top:50px;padding-bottom:64px}.guide-layout{grid-template-columns:220px minmax(0,760px)}.guide-toc{position:sticky;top:98px}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition:none!important}}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}
