:root{color:#26312e;font-synthesis:none;background:#fffaf3;font-family:DM Sans,system-ui,sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth}body{min-width:320px;margin:0}a{color:inherit}button{font:inherit}img{max-width:100%}.wrap{width:min(1180px,100% - 48px);margin-inline:auto}.skip{z-index:20;background:#fff;padding:10px;position:absolute;top:8px;left:-9999px}.skip:focus{left:12px}.topbar{background:#fffaf3;border-bottom:1px solid #e4d9cc;justify-content:space-between;align-items:center;gap:24px;min-height:88px;padding:16px max(24px,50vw - 590px);display:flex}.brand{letter-spacing:-.03em;align-items:center;gap:12px;font-weight:800;line-height:1.05;text-decoration:none;display:flex}.brand-mark{color:#fffaf3;background:#a64e38;border-radius:6px;place-items:center;width:48px;height:48px;font-size:20px;display:grid}.brand-mark span{color:#f8c59b}.topbar nav{flex-wrap:wrap;gap:24px;display:flex}.topbar nav a,.footer-links a{font-size:14px;font-weight:700;text-decoration:none}.topbar nav a:hover,.footer-links a:hover{text-decoration:underline}.eyebrow{text-transform:uppercase;letter-spacing:.14em;color:#a64e38;margin:0 0 16px;font-size:12px;font-weight:800}.button{color:#fffaf3;cursor:pointer;background:#a64e38;border:0;border-radius:4px;justify-content:center;align-items:center;gap:18px;padding:15px 22px;font-weight:800;text-decoration:none;display:inline-flex}.button:hover{background:#7b3627}.text-link{text-underline-offset:4px;font-weight:800}.receipt-hero{grid-template-columns:minmax(0,1.13fr) minmax(340px,.87fr);align-items:center;gap:clamp(36px,6vw,90px);padding-block:88px 105px;display:grid}.receipt-hero h1,h1,h2,h3{margin-top:0}.receipt-hero h1,.page-heading h1{letter-spacing:-.05em;max-width:790px;margin-bottom:28px;font:600 clamp(48px,5.8vw,84px)/1.04 Fraunces,Georgia,serif}.receipt-hero h1 em{color:#a64e38;font-style:normal}.lead{max-width:700px;font-size:clamp(18px,1.5vw,22px);line-height:1.65}.hero-actions{flex-wrap:wrap;align-items:center;gap:22px;margin-top:32px;display:flex}.hero-disclosure{color:#69736f;max-width:550px;margin-top:25px;font-size:13px;line-height:1.5}.receipt-card{background:#f5eadb;border:1px solid #d7bda8;padding:28px;transform:rotate(1deg);box-shadow:10px 12px #debd9f}.receipt-top,.receipt-row,.receipt-total,.paper-head{justify-content:space-between;gap:12px;display:flex}.receipt-top{letter-spacing:.13em;border-bottom:2px dashed #b99b83;padding-bottom:16px;font-size:11px;font-weight:800}.receipt-card h2{margin:25px 0;font:600 28px/1.18 Fraunces,Georgia,serif}.receipt-row{border-bottom:1px dotted #cbb4a1;padding:12px 0;font-size:14px}.receipt-row strong{text-align:right}.receipt-total{color:#fffaf3;letter-spacing:.05em;background:#26312e;margin:22px -8px 14px;padding:14px 10px;font-size:12px}.receipt-total strong{font-size:19px}.receipt-card small{color:#77675d;line-height:1.5}.section-heading{max-width:780px;margin-bottom:42px}.section-heading h2,.record-section h2{letter-spacing:-.04em;margin-bottom:17px;font:600 clamp(38px,4vw,58px)/1.1 Fraunces,Georgia,serif}.section-heading p:not(.eyebrow),.record-section p:not(.eyebrow){color:#54605a;font-size:17px;line-height:1.75}.ledger-section{color:#fffaf3;background:#25322f;padding:95px 0}.ledger-section .section-heading p:not(.eyebrow){color:#d0d9d2}.ledger-section .eyebrow{color:#f3ad86}.ledger-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.ledger-panel{border:1px solid #6a7c72;flex-direction:column;min-height:305px;padding:29px;display:flex}.panel-number{color:#f3ad86;font:600 34px Fraunces}.ledger-panel h3{margin:17px 0 8px;font:600 28px Fraunces}.ledger-panel p{color:#d0d9d2;line-height:1.68}.ledger-panel a{color:#ffd0b2;text-underline-offset:4px;margin-top:auto;font-weight:700}.worked-example{background:#34443c;grid-template-columns:1fr auto;align-items:end;gap:36px;margin-top:18px;padding:30px;display:grid}.worked-example h3{margin:0 0 8px;font:600 26px Fraunces}.worked-example p:not(.eyebrow){color:#d7e0d8;max-width:740px;margin-bottom:0;line-height:1.7}.worked-example strong{white-space:nowrap;color:#ffc095;font:600 clamp(23px,2.4vw,38px) Fraunces}.rights-section{padding-block:105px}.rights-layout{grid-template-columns:minmax(0,1.55fr) minmax(290px,.7fr);gap:70px;display:grid}.rights-steps{border-top:1px solid #d9cbbd}.rights-steps>div{border-bottom:1px solid #d9cbbd;grid-template-columns:50px 1fr;column-gap:20px;padding:25px 0;display:grid}.rights-steps span{color:#a64e38;grid-row:span 2;font-weight:800}.rights-steps h3{margin:0 0 8px;font:600 26px Fraunces}.rights-steps p{color:#56615b;margin:0;line-height:1.72}.rights-aside{background:#f5eadb;border-left:5px solid #a64e38;align-self:start;padding:30px}.rights-aside h3{font:600 36px Fraunces}.rights-aside p{line-height:1.72}.rights-aside a{font-weight:800}.record-section{background:#eedbc9;padding:90px 0}.record-grid{grid-template-columns:minmax(0,.9fr) minmax(380px,1.1fr);align-items:center;gap:70px;display:grid}.paper{background:#fffdf8;border:1px solid #bf9d82;padding:32px;box-shadow:10px 12px #ba9d82}.paper-head{letter-spacing:.1em;border-bottom:2px solid #27312c;padding-bottom:16px;font-size:12px}.paper dl{margin:20px 0}.paper dl div{border-bottom:1px dotted #b2ada4;grid-template-columns:1fr 1.1fr;gap:14px;padding:13px 0;display:grid}.paper dt{font-weight:700}.paper dd{white-space:nowrap;margin:0;overflow:hidden}.paper small{color:#6b6b64}.faq-section{padding-block:95px}.faq-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.faq-grid details{background:#fff;border:1px solid #dbcbbd;padding:18px 22px}.faq-grid summary{cursor:pointer;font-weight:800;line-height:1.4}.faq-grid p{color:#526059;line-height:1.72}.guide-section{background:#f7eee4;padding:95px 0}.guide-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:15px;display:grid}.guide-grid a{background:#fffaf3;border:1px solid #dbc6b5;padding:29px;text-decoration:none}.guide-grid a:first-child{grid-column:span 2}.guide-grid span{color:#a64e38;font-size:13px;font-weight:800}.guide-grid h3{margin:12px 0;font:600 27px/1.23 Fraunces}.guide-grid p{color:#59635d;line-height:1.6}.guide-grid b{color:#a64e38}.sources-section{color:#53615a;padding-block:75px}.sources-section h2{color:#26312e;font:600 30px Fraunces}.sources-section p{max-width:900px;line-height:1.72}.sources-section a{color:#9e4330}.footer{color:#fffaf3;background:#26312e;grid-template-columns:1fr auto;gap:24px;padding:48px max(24px,50vw - 590px);display:grid}.footer p{color:#c8d3cb;max-width:650px;line-height:1.6}.footer-links{flex-wrap:wrap;align-content:start;gap:14px;display:flex}.footer small{color:#b4c3b9;grid-column:1/-1}.page-shell{padding-block:72px 100px}.page-heading{max-width:890px}.page-heading h1{font-size:clamp(44px,5vw,68px)}.page-heading p{color:#59645d;font-size:18px;line-height:1.7}.post-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:42px;display:grid}.post-list a{background:#f5eadb;border-top:4px solid #a64e38;padding:28px;text-decoration:none;display:block}.post-list h2{margin:12px 0;font:600 29px/1.2 Fraunces}.post-list p{color:#5a615c;line-height:1.6}.article-layout{grid-template-columns:minmax(0,790px) minmax(210px,1fr);gap:70px;display:grid}.article-heading{grid-column:1/-1;max-width:850px}.article-heading h1{letter-spacing:-.04em;margin:24px 0;font:600 clamp(42px,5vw,68px)/1.08 Fraunces,Georgia,serif}.article-heading .deck{color:#5d6760;font-size:20px;line-height:1.65}.article-heading .meta{color:#7c746c;font-size:13px}.back{color:#a64e38;font-weight:800;text-decoration:none}.prose{max-width:790px;font-size:17px;line-height:1.78}.prose h1{display:none}.prose h2{letter-spacing:-.02em;margin:45px 0 12px;font:600 34px/1.2 Fraunces}.prose h3{margin:30px 0 12px;font:600 25px Fraunces}.prose p,.prose li{color:#414d47}.prose li{margin-bottom:8px}.prose ul,.prose ol{padding-left:23px}.prose blockquote{background:#f7eee4;border-left:4px solid #a64e38;margin:30px 0;padding:10px 24px}.prose table{border-collapse:collapse;width:100%;font-size:15px;display:block;overflow-x:auto}.prose th,.prose td{text-align:left;border:1px solid #d8c9ba;min-width:130px;padding:12px}.prose th{background:#f5eadb}.article-aside{color:#5a655e;border-top:3px solid #a64e38;align-self:start;padding-top:20px;line-height:1.6;position:sticky;top:20px}.article-aside a{color:#a64e38}.legal{max-width:850px}.legal h1{font:600 clamp(42px,5vw,64px)/1.1 Fraunces}.legal h2{margin-top:38px;font:600 30px Fraunces}.legal p,.legal li{color:#4d5952;line-height:1.75}@media (width<=900px){.receipt-hero,.rights-layout,.record-grid,.article-layout{grid-template-columns:1fr}.receipt-hero{padding-block:60px 75px}.receipt-card{max-width:650px;transform:none}.ledger-grid{grid-template-columns:1fr}.ledger-panel{min-height:0}.worked-example{grid-template-columns:1fr}.record-grid{gap:35px}.article-aside{position:static}.topbar{align-items:flex-start}.topbar nav{justify-content:flex-end}}@media (width<=640px){.wrap{width:min(100% - 32px,1180px)}.topbar{min-height:0;padding:13px 16px;display:block}.brand{font-size:15px}.brand-mark{width:40px;height:40px;font-size:17px}.topbar nav{justify-content:flex-start;gap:15px;margin-top:14px}.topbar nav a{font-size:13px}.receipt-hero h1{font-size:48px}.receipt-card{padding:22px;box-shadow:6px 7px #debd9f}.ledger-section,.rights-section,.record-section,.faq-section,.guide-section{padding-block:65px}.section-heading h2,.record-section h2{font-size:38px}.rights-steps>div{grid-template-columns:34px 1fr;column-gap:8px}.rights-steps h3{font-size:24px}.rights-aside{padding:23px}.paper{padding:20px;box-shadow:6px 7px #ba9d82}.paper dl div{grid-template-columns:1fr;gap:3px}.paper dd{white-space:normal}.faq-grid,.guide-grid,.post-list{grid-template-columns:1fr}.guide-grid a:first-child{grid-column:auto}.footer{grid-template-columns:1fr;padding:40px 16px}.footer small{grid-column:auto}.article-heading h1{font-size:42px}.prose{font-size:16px}.prose h2{font-size:28px}}@media print{.topbar,.footer,.hero-actions,.ledger-section,.rights-section,.faq-section,.guide-section,.sources-section,.print-button{display:none!important}body{background:#fff}.receipt-hero{display:none}.record-section{background:#fff;padding:0}.record-grid{display:block}.record-grid>div:first-child{display:none}.paper{box-shadow:none;border:1px solid #111;width:100%;max-width:100%}}
