/* Ruth Pierce CPA
   Palette from the existing site: white ground, #505050 body, #212223 headings,
   brick #A66964 / #88241C accent (matches her logo mark). */
:root{
  --ink:#1a1c1e;
  --ink-2:#2b2e31;
  --text:#4a4d51;
  --muted:#75797e;
  --brick:#a66964;
  --brick-dk:#88241c;
  --brick-drk:#6d1c15;
  --brick-wash:#fbf5f4;
  --paper:#fff;
  --ground:#f7f5f4;
  --line:#e3e0dd;
  --line-2:#efecea;
  --sans:"Inter",-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;
  --serif:"Source Serif 4",Georgia,"Times New Roman",serif;
  --w:1200px;
  --nav-h:74px;
}
*{box-sizing:border-box}
html{
  -webkit-text-size-adjust:100%;
  /* Reserve the scrollbar gutter so vw units and layout width agree, and make
     sure nothing can ever scroll the page sideways. */
  scrollbar-gutter:stable;
  overflow-x:hidden;
  max-width:100%;
}
body{margin:0;background:var(--paper);color:var(--text);font-family:var(--sans);font-size:17px;line-height:1.68;-webkit-font-smoothing:antialiased;overflow-x:hidden;max-width:100%}
img{max-width:100%;height:auto;display:block}
a{color:var(--brick-dk)}
h1,h2,h3,h4{margin:0;color:var(--ink);font-weight:600;line-height:1.15;letter-spacing:-.021em}
h1{font-size:clamp(2.3rem,4.5vw,3.35rem);line-height:1.08;letter-spacing:-.032em}
h2{font-size:clamp(1.7rem,3.1vw,2.45rem);letter-spacing:-.026em}
h3{font-size:1.19rem;letter-spacing:-.014em}
p{margin:0}
ul{margin:0}
.wrap{max-width:var(--w);margin:0 auto;padding:0 32px}
.lede{font-size:clamp(1.1rem,1.6vw,1.24rem);line-height:1.58;color:var(--text);max-width:36em}
.kicker{font-size:.76rem;font-weight:600;letter-spacing:.11em;text-transform:uppercase;color:var(--brick-dk)}
:focus-visible{outline:2px solid var(--brick-dk);outline-offset:3px}
.skip{position:absolute;left:-9999px}
.skip:focus{left:16px;top:16px;z-index:99;background:#fff;color:var(--ink);padding:.85rem 1.2rem;border:2px solid var(--brick-dk);text-decoration:none}
@media (prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}

/* ---- buttons ---- */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:.5rem;font:inherit;font-weight:600;font-size:1.01rem;padding:.92rem 1.65rem;text-decoration:none;border:1.5px solid transparent;cursor:pointer;transition:background .16s,border-color .16s,color .16s;white-space:nowrap}
.btn-primary{background:var(--brick-dk);color:#fff;border-color:var(--brick-dk)}
.btn-primary:hover{background:var(--brick-drk);border-color:var(--brick-drk)}
.btn-ghost{background:transparent;color:var(--ink);border-color:#c9c4c0}
.btn-ghost:hover{border-color:var(--ink);background:var(--ground)}
.btn-onphoto{background:#fff;color:var(--ink);border-color:#fff}
.btn-onphoto:hover{background:#f2efec;border-color:#f2efec}
.btn-onphoto-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.55)}
.btn-onphoto-ghost:hover{border-color:#fff;background:rgba(255,255,255,.12)}

/* ---- utility bar ---- */
.util{background:var(--ink);color:#c3c7cb;font-size:.875rem;overflow-wrap:break-word}
.util .wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;height:38px}
.util a{color:#e6e8ea;text-decoration:none}
.util a:hover{color:#fff;text-decoration:underline}
.util .lic{color:#9aa0a6}

/* ---- header ---- */
.topbar{background:rgba(255,255,255,.97);backdrop-filter:saturate(1.6) blur(8px);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:50}
.topbar .wrap{display:flex;align-items:center;gap:clamp(14px,2.2vw,34px);height:var(--nav-h);min-width:0}
.brand{display:flex;flex-direction:column;text-decoration:none;color:var(--ink);line-height:1.12;margin-right:auto;min-width:0;flex-shrink:0}
.brand b{font-size:1.19rem;font-weight:600;letter-spacing:-.028em;white-space:nowrap}
.brand span{font-size:.76rem;letter-spacing:.1em;text-transform:uppercase;color:var(--brick);font-weight:600;margin-top:3px}
.nav{display:flex;gap:clamp(14px,1.8vw,30px);list-style:none;margin:0;padding:0;min-width:0}
.nav a{color:var(--text);text-decoration:none;font-size:.97rem;font-weight:500;white-space:nowrap;padding:.35rem 0;border-bottom:2px solid transparent;transition:color .14s}
.nav a:hover{color:var(--ink)}
.nav a[aria-current]{color:var(--ink);border-bottom-color:var(--brick-dk)}
.topbar .btn{padding:.66rem 1.25rem;font-size:.95rem}
.menu-btn{display:none;background:none;border:1.5px solid #c9c4c0;color:var(--ink);padding:.42rem;cursor:pointer}
.menu-btn svg{width:22px;height:22px;display:block}

/* ---- hero ---- */
.hero{position:relative;background:var(--ink);overflow:hidden}
.hero-img{position:absolute;inset:0}
.hero-img img{width:100%;height:100%;object-fit:cover;object-position:50% 62%}
.hero-img::after{content:"";position:absolute;inset:0;
  background:linear-gradient(100deg,rgba(14,16,18,.95) 0%,rgba(14,16,18,.9) 38%,rgba(14,16,18,.68) 62%,rgba(14,16,18,.46) 100%)}
.hero .wrap{position:relative;z-index:1;padding-top:82px;padding-bottom:82px;max-width:1200px}
.hero-copy{max-width:34rem}
.hero h1{color:#fff}
.hero .lede{color:#dcdfe2;margin-top:1.25rem;max-width:31rem}
.hero .cta{display:flex;flex-wrap:wrap;gap:14px;margin-top:2rem}
.hero .sub{margin-top:1.5rem;font-size:.95rem;color:#a9aeb3}
.hero .sub a{color:#dcdfe2}

/* proof strip under hero */
.proof{background:var(--ink-2);color:#c6cace;border-top:1px solid rgba(255,255,255,.09)}
.proof .wrap{display:flex;flex-wrap:wrap;gap:14px 46px;padding-top:19px;padding-bottom:19px;font-size:.925rem}
.proof b{color:#fff;font-weight:600}

/* ---- sections ---- */
section{padding:88px 0}
.sec-head{max-width:38em;margin-bottom:52px}
.sec-head .kicker{display:block;margin-bottom:.85rem}
.sec-head p{margin-top:1rem;font-size:1.09rem;line-height:1.6}
.alt{background:var(--ground);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}

/* ---- services: numbered editorial rows ---- */
.slist{border-top:1px solid var(--line)}
.srow{display:grid;grid-template-columns:3.2rem 1fr 1.35fr auto;gap:32px;align-items:start;padding:36px 0;border-bottom:1px solid var(--line);text-decoration:none;color:inherit;transition:background .16s}
.srow:hover{background:var(--brick-wash)}
.srow .n{font-family:var(--serif);font-size:1.05rem;color:var(--brick);padding-top:.28rem;font-variant-numeric:tabular-nums}
.srow h3{font-size:1.42rem;letter-spacing:-.022em}
.srow:hover h3{color:var(--brick-dk)}
.srow .desc{color:var(--text);font-size:1.005rem;line-height:1.6}
.srow ul{list-style:none;padding:0;margin:.75rem 0 0;font-size:.925rem;color:var(--muted);display:flex;flex-wrap:wrap;gap:.3rem 1.15rem}
.srow li{position:relative;padding-left:.72rem}
.srow li::before{content:"";position:absolute;left:0;top:.68em;width:3px;height:3px;border-radius:50%;background:var(--brick)}
.srow .go{color:var(--brick-dk);font-size:.95rem;font-weight:600;white-space:nowrap;padding-top:.4rem}

/* ---- plain lists ---- */
.plain{list-style:none;padding:0;margin:0}
.plain li{padding:.6rem 0 .6rem 1.15rem;position:relative;border-top:1px solid var(--line-2);font-size:.98rem}
.plain li:first-child{border-top:0}
.plain li::before{content:"";position:absolute;left:0;top:1.22em;width:6px;height:1.5px;background:var(--brick)}

/* ---- testimonials ---- */
.quotes{display:grid;grid-template-columns:repeat(3,1fr);gap:34px}
.quote{margin:0;padding-top:26px;border-top:2px solid var(--brick)}
.quote p{font-family:var(--serif);font-size:1.13rem;line-height:1.52;color:var(--ink)}
.quote cite{display:block;font-style:normal;font-size:.9rem;margin-top:1.15rem;color:var(--muted)}
.quote cite b{display:block;color:var(--ink);font-weight:600;font-size:.955rem;font-style:normal}

/* ---- feature split with photo ---- */
.feature{display:grid;grid-template-columns:1fr 1fr;gap:76px;align-items:center}
.feature-media img{width:100%}
.feature figcaption{font-size:.87rem;color:var(--muted);margin-top:.8rem}

/* ---- process ---- */
.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:42px;counter-reset:s}
.step{counter-increment:s}
.step::before{content:counter(s,decimal-leading-zero);font-family:var(--serif);font-size:1.02rem;color:var(--brick);display:block;margin-bottom:.75rem}
.step h3{margin-bottom:.5rem}
.step p{font-size:.99rem;color:var(--text)}

/* ---- faq ---- */
.faq{max-width:820px}
.faq details{border-top:1px solid var(--line)}
.faq details:last-child{border-bottom:1px solid var(--line)}
.faq summary{cursor:pointer;list-style:none;padding:24px 48px 24px 0;position:relative;font-size:1.11rem;font-weight:600;color:var(--ink);letter-spacing:-.014em}
.faq summary::-webkit-details-marker{display:none}
.faq summary:hover{color:var(--brick-dk)}
.faq summary::after{content:"";position:absolute;right:8px;top:31px;width:12px;height:2px;background:var(--brick-dk)}
.faq summary::before{content:"";position:absolute;right:13px;top:26px;width:2px;height:12px;background:var(--brick-dk);transition:opacity .16s}
.faq details[open] summary::before{opacity:0}
.faq .ans{padding:0 48px 28px 0;color:var(--text)}
.faq .ans p+p{margin-top:.9rem}
.faq .ans ul{padding-left:1.15rem;margin-top:.6rem}

/* ---- prose + sidebar ---- */
.split{display:grid;grid-template-columns:1.55fr 1fr;gap:76px;align-items:start}
.split h2+.prose,.split h2+p{margin-top:1.3rem}
.prose{font-size:1.045rem;line-height:1.72;overflow-wrap:break-word}
.prose p+p{margin-top:1.1rem}
.prose h3{margin:2.3rem 0 .75rem}
.prose ul{padding-left:1.15rem;margin-top:.7rem}
.prose li{margin:.42rem 0}
.prose>p:first-child{font-size:1.14rem;line-height:1.6;color:var(--ink)}
.sidebox{border-top:2px solid var(--brick);padding-top:22px}
.sidebox h3{margin-bottom:.9rem}
.sidebox p{font-size:.98rem}
.sidebox+.sidebox{margin-top:44px}
.sidebox nav a{display:block;padding:.62rem 0;border-top:1px solid var(--line-2);text-decoration:none;color:var(--text);font-size:.98rem}
.sidebox nav a:first-of-type{border-top:0}
.sidebox nav a:hover{color:var(--brick-dk)}

/* ---- credentials ---- */
.creds{list-style:none;padding:0;margin:0}
.creds li{padding:.62rem 0;border-top:1px solid var(--line-2);font-size:.96rem}
.creds li:first-child{border-top:0}

/* ---- contact ---- */
.contact-grid{display:grid;grid-template-columns:.82fr 1.18fr;gap:76px;align-items:start}
.info{list-style:none;padding:0;margin:0}
.info li{padding:20px 0;border-top:1px solid var(--line)}
.info li:first-child{border-top:0;padding-top:0}
.info b{display:block;font-size:.755rem;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-bottom:.42rem;font-weight:600}
.info a{color:var(--ink);text-decoration:none;font-size:1.13rem;font-weight:500;overflow-wrap:break-word}
.info a:hover{color:var(--brick-dk);text-decoration:underline}
.info span{font-size:1.05rem;color:var(--ink)}
form{max-width:600px}
.field{margin-bottom:22px}
.field label{display:block;font-size:.925rem;font-weight:500;margin-bottom:.48rem;color:var(--ink)}
.field input,.field select,.field textarea{width:100%;padding:.82rem .95rem;border:1.5px solid #cfcac6;font:inherit;font-size:1rem;background:#fff;color:var(--text);border-radius:0;transition:border-color .14s}
.field input:focus,.field select:focus,.field textarea:focus{border-color:var(--brick-dk);outline:none}
.field textarea{min-height:150px;resize:vertical}
.two{display:grid;grid-template-columns:1fr 1fr;gap:22px}
.hp{position:absolute;left:-9999px}
.formnote{font-size:.9rem;color:var(--muted);margin-top:1.15rem;line-height:1.6}
.map{border:1px solid var(--line);height:310px;margin-top:34px}
.map iframe{width:100%;height:100%;border:0;display:block}

/* ---- closing band ---- */
.band{background:var(--ink);color:#c6cace}
.band .wrap{padding-top:74px;padding-bottom:74px;display:flex;align-items:center;justify-content:space-between;gap:48px;flex-wrap:wrap}
.band h2{color:#fff;max-width:15em}
.band p{margin-top:.8rem;max-width:31em;color:#aeb3b8}
.band .cta{display:flex;gap:13px;flex-wrap:wrap}

/* ---- footer ---- */
footer{background:var(--ground);border-top:1px solid var(--line);padding:64px 0 30px;font-size:.95rem;color:var(--muted)}
footer h4{color:var(--ink);font-size:.755rem;letter-spacing:.1em;text-transform:uppercase;font-weight:600;margin-bottom:1.15rem}
footer a{color:var(--muted);text-decoration:none}
footer a:hover{color:var(--brick-dk);text-decoration:underline}
.fgrid{display:grid;grid-template-columns:1.35fr .9fr 1fr .85fr .85fr 1.05fr;gap:34px}
.fgrid ul{list-style:none;padding:0;margin:0}
.fgrid li{margin:.58rem 0}
.fbrand b{color:var(--ink);font-size:1.14rem;font-weight:600;display:block;letter-spacing:-.024em}
.fbrand p{margin-top:.85rem;max-width:23em;line-height:1.68}
.legal{margin-top:52px;padding-top:24px;border-top:1px solid var(--line);display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;font-size:.875rem}
.legal a{text-decoration:underline}

/* ---- page head ---- */
.pagehead{background:var(--ground);border-bottom:1px solid var(--line);padding:62px 0 56px}
.pagehead h1{max-width:15em}
.pagehead .lede{margin-top:1.2rem}
.crumbs{font-size:.885rem;color:var(--muted);margin-bottom:1.25rem}
.crumbs a{color:var(--muted);text-decoration:none}
.crumbs a:hover{color:var(--brick-dk);text-decoration:underline}

/* ---- responsive ---- */
@media (max-width:1240px){
  .fgrid{grid-template-columns:repeat(3,1fr);gap:34px 40px}
}
@media (max-width:1080px){
  .split,.contact-grid,.feature{grid-template-columns:1fr;gap:48px}
  .quotes{grid-template-columns:1fr 1fr;gap:30px}
  .srow{grid-template-columns:2.4rem 1fr auto;gap:22px}
  .srow .desc{grid-column:2/4}
  .fgrid{grid-template-columns:1fr 1fr 1fr;gap:34px}
}
@media (max-width:1100px){
  :root{--nav-h:66px}
  .nav{display:none;position:absolute;top:100%;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0;padding:6px 32px 16px;box-shadow:0 16px 30px rgba(0,0,0,.09)}
  .nav li{width:100%}
  .nav.open{display:flex}
  .nav a{display:block;width:100%;padding:.95rem 0;border-bottom:1px solid var(--line-2)}
  .nav a[aria-current]{border-bottom-color:var(--line-2);color:var(--brick-dk);font-weight:600}
  .menu-btn{display:block;order:3}
  .topbar>.wrap>.btn{display:none}
  .util .lic{display:none}
  section{padding:60px 0}
  .hero .wrap{padding-top:70px;padding-bottom:70px}
  .hero-img::after{background:linear-gradient(180deg,rgba(16,18,20,.86) 0%,rgba(16,18,20,.8) 55%,rgba(16,18,20,.88) 100%)}
  .steps{grid-template-columns:1fr;gap:34px}
  .quotes{grid-template-columns:1fr;gap:28px}
}
@media (max-width:560px){
  body{font-size:16px}
  .wrap{padding:0 22px}
  .srow{grid-template-columns:1fr;gap:10px}
  .srow .n{display:none}
  .srow .desc,.srow .go{grid-column:auto}
  .two{grid-template-columns:1fr}
  .fgrid{grid-template-columns:1fr;gap:32px}
  .proof .wrap{gap:8px 24px;font-size:.87rem}
  .btn{width:100%}
  .hero .cta .btn{width:100%}
}
/* ---- touch targets ----
   Phones need links big enough to hit. Below 880px the utility bar, breadcrumbs,
   footer lists and sidebar navs all get real vertical padding, and nothing
   drops under a 12px font. */
@media (max-width:880px){
  .util{font-size:.9rem}
  .util .wrap{height:auto;flex-wrap:wrap;gap:0 18px;padding-top:4px;padding-bottom:4px}
  .util a{display:inline-block;padding:.62rem 0;line-height:1.25}

  .crumbs{font-size:.9rem;margin-bottom:1rem}
  .crumbs a{display:inline-block;padding:.42rem 0}

  footer{font-size:1rem}
  .fgrid li{margin:0}
  .fgrid li a{display:block;padding:.6rem 0;line-height:1.35}
  .legal{font-size:.9rem;gap:8px}
  .legal a{display:inline-block;padding:.4rem 0}

  .sidebox nav a{padding:.85rem 0}
  .info a{display:inline-block;padding:.25rem 0}

  .quote cite{font-size:.95rem}
  .srow ul{font-size:.95rem;gap:.5rem 1.15rem}
  .srow li{padding-left:.85rem}
  .portrait figcaption,.feature figcaption{font-size:.92rem}
  .formnote{font-size:.94rem}
  .formnote a,.prose p>a,.sidebox p>a{display:inline-block;padding:.3rem 0}
  .proof .wrap{font-size:.95rem}
  .sidebox p,.creds li,.card p{font-size:1rem}
}

@media print{.topbar,.util,footer,.band,.menu-btn,.hero-img{display:none}.hero{background:none}.hero h1,.hero .lede{color:#000}}