/* Positive Accounting Solutions — 2026 rebuild */
:root{
  --teal:#1494a8;
  --teal-dark:#0e6d7c;
  --teal-deep:#0a4f5c;
  --navy:#16303a;
  --ink:#2b3a42;
  --grey:#5d707a;
  --line:#e3ebee;
  --bg:#f6fafb;
  --white:#fff;
  --max:1120px;
}
*{margin:0;padding:0;box-sizing:border-box}
html{scroll-behavior:smooth}
body{font-family:'Inter',system-ui,-apple-system,'Segoe UI',Roboto,sans-serif;color:var(--ink);line-height:1.65;background:var(--white);font-size:17px}
img{max-width:100%;height:auto}
a{color:var(--teal-dark)}
.wrap{max-width:var(--max);margin:0 auto;padding:0 24px}
.topbar{background:var(--teal-deep);color:#cfe8ed;font-size:14px;padding:7px 0}
.topbar .wrap{display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}
.topbar a{color:#fff;text-decoration:none;font-weight:600}
header.site{background:var(--white);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:50}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;padding-top:14px;padding-bottom:14px;gap:20px}
.logo img{height:56px;width:auto;display:block}
nav.main{display:flex;gap:4px;flex-wrap:wrap}
nav.main a{text-decoration:none;color:var(--navy);font-weight:600;font-size:15px;padding:9px 14px;border-radius:6px}
nav.main a:hover{background:var(--bg);color:var(--teal-dark)}
nav.main a.active{background:var(--teal);color:#fff}
#navtoggle{display:none;background:none;border:1px solid var(--line);border-radius:6px;padding:8px 12px;font-size:20px;color:var(--navy);cursor:pointer}
.hero{background:linear-gradient(135deg,var(--teal-deep) 0%,var(--teal-dark) 55%,var(--teal) 100%);color:#fff;padding:84px 0 92px;position:relative;overflow:hidden}
.hero::after{content:"";position:absolute;right:-140px;top:-140px;width:480px;height:480px;border-radius:50%;background:rgba(255,255,255,.06)}
.hero::before{content:"";position:absolute;right:60px;bottom:-220px;width:420px;height:420px;border-radius:50%;background:rgba(255,255,255,.05)}
.hero h1{font-size:clamp(30px,4.5vw,46px);line-height:1.15;font-weight:800;max-width:760px;letter-spacing:-.5px}
.hero p{margin-top:18px;font-size:19px;max-width:640px;color:#d9eef2}
.hero .actions{margin-top:32px;display:flex;gap:14px;flex-wrap:wrap}
.btn{display:inline-block;padding:14px 26px;border-radius:8px;font-weight:700;text-decoration:none;font-size:16px}
.btn-solid{background:#fff;color:var(--teal-deep)}
.btn-solid:hover{background:#e8f6f8}
.btn-ghost{border:2px solid rgba(255,255,255,.7);color:#fff}
.btn-ghost:hover{background:rgba(255,255,255,.12)}
.btn-teal{background:var(--teal);color:#fff}
.btn-teal:hover{background:var(--teal-dark)}
.pagehero{background:linear-gradient(135deg,var(--teal-deep),var(--teal-dark));color:#fff;padding:52px 0}
.pagehero h1{font-size:clamp(26px,3.5vw,38px);font-weight:800;letter-spacing:-.4px}
.pagehero p{margin-top:10px;color:#d9eef2;max-width:640px;font-size:18px}
section{padding:64px 0}
section.alt{background:var(--bg)}
.kicker{color:var(--teal);font-weight:700;text-transform:uppercase;letter-spacing:.12em;font-size:13px}
h2.sec{font-size:clamp(24px,3vw,32px);color:var(--navy);font-weight:800;margin:8px 0 18px;letter-spacing:-.3px}
.lead{font-size:18px;color:var(--grey);max-width:720px}
h3{color:var(--navy);font-size:20px;margin:26px 0 10px}
p+p{margin-top:14px}
.grid{display:grid;gap:24px;margin-top:36px}
.grid.c3{grid-template-columns:repeat(3,1fr)}
.grid.c2{grid-template-columns:repeat(2,1fr)}
.grid.c4{grid-template-columns:repeat(4,1fr)}
.card{background:var(--white);border:1px solid var(--line);border-radius:12px;padding:28px;box-shadow:0 1px 3px rgba(10,79,92,.05)}
.card .icon{width:46px;height:46px;border-radius:10px;background:var(--teal);color:#fff;display:flex;align-items:center;justify-content:center;font-size:22px;font-weight:800;margin-bottom:16px}
.card h3{margin:0 0 8px;font-size:18px}
.card p{color:var(--grey);font-size:15.5px}
.card ul{margin:10px 0 0 18px;color:var(--grey);font-size:15.5px}
.card ul li{margin:6px 0}
ul.ticks{list-style:none;margin-top:16px}
ul.ticks li{padding-left:32px;position:relative;margin:11px 0}
ul.ticks li::before{content:"\2713";position:absolute;left:0;top:2px;width:22px;height:22px;border-radius:50%;background:var(--teal);color:#fff;font-size:13px;display:flex;align-items:center;justify-content:center;font-weight:800}
table{width:100%;border-collapse:collapse;margin:0;background:#fff;font-size:15.5px}
th{background:var(--teal-deep);color:#fff;text-align:left;padding:12px 14px;font-weight:600}
td{padding:12px 14px;border-bottom:1px solid var(--line)}
tr:nth-child(even) td{background:var(--bg)}
.tablewrap{overflow-x:auto;border:1px solid var(--line);border-radius:10px;margin:18px 0}
.callout{border-left:4px solid var(--teal);background:var(--bg);padding:20px 24px;border-radius:0 10px 10px 0;margin:22px 0}
.callout strong{color:var(--navy)}
.cta{background:linear-gradient(135deg,var(--teal-dark),var(--teal));color:#fff;text-align:center}
.cta h2{font-size:clamp(24px,3vw,32px);font-weight:800}
.cta p{margin:12px auto 26px;max-width:560px;color:#d9eef2}
.contactgrid{display:grid;grid-template-columns:1fr 1.2fr;gap:40px;margin-top:36px}
.contactinfo .item{display:flex;gap:14px;margin-bottom:22px;align-items:flex-start}
.contactinfo .bubble{width:44px;height:44px;border-radius:10px;background:var(--teal);color:#fff;display:flex;align-items:center;justify-content:center;font-size:19px;flex-shrink:0}
.contactinfo h3{margin:0 0 2px;font-size:16px}
.contactinfo p,.contactinfo a{color:var(--grey);font-size:15.5px;text-decoration:none}
.contactinfo a:hover{color:var(--teal-dark)}
form.contact{background:#fff;border:1px solid var(--line);border-radius:12px;padding:30px}
form.contact label{display:block;font-weight:600;font-size:14px;color:var(--navy);margin:16px 0 6px}
form.contact label:first-of-type{margin-top:0}
form.contact input,form.contact textarea{width:100%;padding:12px 14px;border:1px solid #c9d8dd;border-radius:8px;font:inherit;font-size:15.5px}
form.contact input:focus,form.contact textarea:focus{outline:2px solid var(--teal);border-color:var(--teal)}
form.contact button{margin-top:22px;border:0;cursor:pointer;width:100%}
.formmsg{padding:14px 18px;border-radius:8px;margin-bottom:18px;font-weight:600;font-size:15px}
.formmsg.ok{background:#e5f6ec;color:#186a3b}
.formmsg.err{background:#fdecea;color:#a8362b}
.hp{position:absolute;left:-9999px;opacity:0}
.linkgroup a{display:block;padding:11px 0;border-bottom:1px solid var(--line);text-decoration:none;font-weight:600;color:var(--teal-dark)}
.linkgroup a:hover{color:var(--teal)}
.linkgroup a span{display:block;font-weight:400;color:var(--grey);font-size:14px}
footer.site{background:var(--navy);color:#b8c9d1;padding:56px 0 0;font-size:15px}
footer.site .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px}
footer.site h4{color:#fff;font-size:15px;text-transform:uppercase;letter-spacing:.08em;margin-bottom:16px}
footer.site a{color:#b8c9d1;text-decoration:none;display:block;padding:4px 0}
footer.site a:hover{color:#fff}
footer.site .logo img{height:48px;margin-bottom:14px}
.legal{border-top:1px solid rgba(255,255,255,.12);margin-top:44px;padding:20px 0;font-size:13.5px;color:#8ba0aa}
.legal .wrap{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}
.legal em{display:block;font-style:italic;margin-top:6px}
@media(max-width:900px){
  .grid.c3,.grid.c4{grid-template-columns:repeat(2,1fr)}
  .contactgrid{grid-template-columns:1fr}
  footer.site .cols{grid-template-columns:1fr 1fr}
}
@media(max-width:640px){
  .grid.c2,.grid.c3,.grid.c4{grid-template-columns:1fr}
  #navtoggle{display:block}
  nav.main{display:none;width:100%;flex-direction:column}
  nav.main.open{display:flex}
  header.site .wrap{flex-wrap:wrap}
  footer.site .cols{grid-template-columns:1fr}
  .hero{padding:56px 0 64px}
}