.article-main{background:var(--color-off-white);overflow:hidden}.article-header{padding:155px 0 90px;background:linear-gradient(118deg,var(--color-black),var(--color-graphite-900));color:var(--color-white)}.article-header>.container{max-width:1080px}.article-breadcrumbs{display:flex;flex-wrap:wrap;gap:8px 10px;margin-bottom:50px;color:#8d9cad;font-size:.72rem}.article-breadcrumbs a:hover{color:var(--color-white)}.article-header h1{max-width:980px;margin:24px 0 25px;font-size:clamp(2.8rem,4.35vw,4.5rem);font-weight:500;text-wrap:balance}.article-header--long h1{font-size:clamp(2.55rem,3.9vw,4rem)}.article-header>div>p{max-width:780px;color:#c0cad5;font-size:1.08rem}.article-header dl{display:flex;flex-wrap:wrap;gap:20px 44px;margin:45px 0 0;padding-top:25px;border-top:1px solid var(--line-dark)}.article-header dl div{display:grid;gap:6px}.article-header dt{color:#7f8fa1;font-size:.58rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase}.article-header dd{margin:0;color:#d5dde6;font-size:.76rem}
.article-featured-visual{max-width:1180px;margin-top:70px}.article-featured-visual>img{display:block;width:100%;height:auto}.blog-card-visual--article{min-height:480px}.article-layout{display:grid;grid-template-columns:230px minmax(0,760px);justify-content:center;gap:75px;padding-top:75px;padding-bottom:110px}.article-toc{position:sticky;top:115px;align-self:start;padding:25px 22px;border-top:1px solid var(--color-gold);border-bottom:1px solid var(--line-light);background:rgba(255,255,255,.52)}.article-toc h2{margin:0 0 16px;font-size:1rem}.article-toc ol{display:grid;gap:10px;margin:0;padding-left:18px}.article-toc a{color:var(--color-graphite-500);font-size:.75rem}.article-toc a:hover,.article-toc a:focus-visible{color:var(--color-graphite-900)}
.article-content{min-width:0;color:#3f4a56;font-size:1.05rem;line-height:1.82}.article-content>h2,.article-content>h3{scroll-margin-top:115px;color:var(--color-graphite-900)}.article-content>h2{margin:70px 0 24px;font-size:clamp(2rem,3.2vw,2.8rem)}.article-content>h2:first-child{margin-top:0}.article-content>h3{margin:45px 0 18px;font-size:1.55rem}.article-content p{margin-bottom:24px}.article-content ul,.article-content ol{display:grid;gap:10px;margin:0 0 30px;padding-left:24px}.article-content a{color:var(--area-accounting-strong);text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:4px}.article-content blockquote{margin:45px 0;padding:30px 0 30px 34px;border-left:2px solid var(--color-gold);color:var(--color-graphite-700);font:italic 1.3rem/1.6 Georgia,serif}.article-content blockquote p{margin:0}.article-content blockquote cite{display:block;margin-top:12px;color:#6e7985;font:600 .65rem/1.5 Inter,sans-serif;letter-spacing:.12em;text-transform:uppercase}.article-note{margin:40px 0;padding:25px 28px;border:1px solid var(--line-light);background:var(--color-white)}.article-note strong{display:block;margin-bottom:8px;color:var(--color-gold);font-size:.68rem;letter-spacing:.13em;text-transform:uppercase}.article-note p{margin:0}.article-content figure{margin:45px 0}.article-content figure img{display:block;width:100%;height:auto}.article-content figcaption{margin-top:10px;color:#717c88;font-size:.7rem}.article-table-wrap{max-width:100%;margin:40px 0;overflow-x:auto;border:1px solid var(--line-light);background:var(--color-white)}.article-table-wrap:focus-visible{outline:2px solid var(--color-gold);outline-offset:3px}.article-content table{width:100%;min-width:620px;border-collapse:collapse;font-size:.82rem}.article-content th,.article-content td{padding:15px 17px;border-right:1px solid var(--line-light);border-bottom:1px solid var(--line-light);text-align:left}.article-content th{color:var(--color-graphite-900);background:#ebeae5}
.article-context-cta{margin:70px 0 0;padding:36px;border-left:3px solid var(--color-gold);background:var(--color-graphite-900);color:var(--color-white)}.article-context-cta>span{color:var(--color-gold);font-size:.6rem;letter-spacing:.15em}.article-context-cta h2{margin:17px 0 14px;color:var(--color-white);font-size:1.9rem}.article-context-cta p{color:#b9c3ce}.article-context-cta .button{text-decoration:none}
.article-context-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}.article-context-actions .button-ghost{border-color:rgba(255,255,255,.35);color:var(--color-white)}
.article-faq{padding:100px 0;background:var(--color-white)}.article-faq .sticky-heading h2{margin:22px 0;font-size:clamp(2.2rem,3.5vw,3.4rem)}.article-related{padding:100px 0;background:var(--color-off-white)}.article-related-heading{display:grid;grid-template-columns:.55fr 1.45fr;gap:55px;margin-bottom:45px}.article-related-heading h2{margin:0;font-size:clamp(2.2rem,3.5vw,3.5rem)}
@media(max-width:1000px){.article-layout{grid-template-columns:minmax(0,760px);gap:42px}.article-toc{position:static}.article-related-heading{grid-template-columns:1fr;gap:18px}}
@media(max-width:680px){.article-header{padding:120px 0 68px}.article-breadcrumbs{margin-bottom:36px}.article-header h1{font-size:clamp(2rem,9vw,2.65rem)}.article-header--long h1{font-size:clamp(1.82rem,8.2vw,2.35rem)}.article-header>div>p{font-size:1rem}.article-header dl{display:grid;grid-template-columns:1fr 1fr;gap:18px 25px;margin-top:34px}.article-featured-visual{margin-top:40px}.blog-card-visual--article{min-height:280px}.article-layout{padding-top:48px;padding-bottom:76px}.article-toc{padding:22px 18px}.article-content{font-size:1rem}.article-content>h2{margin-top:55px;font-size:1.85rem}.article-content>h3{font-size:1.35rem}.article-content blockquote{padding-left:22px;font-size:1.12rem}.article-note{padding:22px 20px}.article-context-cta{margin-top:55px;padding:28px 22px}.article-context-cta h2{font-size:1.65rem}.article-context-cta .button{width:100%}.article-faq,.article-related{padding:76px 0}}