/* ACK Accounting Services — calm, typographic, one idea per section. */
:root {
  --navy: #14243b;
  --navy-hover: #23395a;
  --ink: #1d1d1f;
  --muted: #6e6e73;
  --line: #d2d2d7;
  --surface: #f5f5f7;
  --white: #fff;
  --radius: 18px;
  --shell: 1080px;
  font-family: -apple-system, BlinkMacSystemFont, "SF Pro Text", "Helvetica Neue", Helvetica, Arial, sans-serif;
  color: var(--ink);
  background: var(--white);
  -webkit-font-smoothing: antialiased;
}
*, *::before, *::after { box-sizing: border-box; }
body { margin: 0; }
img { max-width: 100%; display: block; }
h1, h2, h3, p, figure, dl, dd { margin: 0; }
a { color: inherit; }
button, input, select, textarea { font: inherit; color: inherit; }
:focus-visible { outline: 3px solid var(--navy); outline-offset: 4px; border-radius: 4px; }

.shell { width: min(var(--shell), 100% - 48px); margin-inline: auto; }
.skip { position: absolute; left: 12px; top: -60px; background: var(--navy); color: var(--white); padding: 10px 14px; border-radius: 8px; z-index: 30; }
.skip:focus { top: 12px; }

/* Type scale */
h1 { font-size: clamp(2.25rem, 4.2vw, 3.5rem); line-height: 1.07; font-weight: 600; letter-spacing: -0.025em; }
h2 { font-size: clamp(1.75rem, 3vw, 2.5rem); line-height: 1.1; font-weight: 600; letter-spacing: -0.02em; }
h3 { font-size: 1.1875rem; line-height: 1.3; font-weight: 600; letter-spacing: -0.01em; }
p { font-size: 1.0625rem; line-height: 1.6; color: var(--muted); }
.lead { font-size: clamp(1.125rem, 1.6vw, 1.3125rem); line-height: 1.5; color: var(--muted); }

/* Apple-style text link with chevron */
.link { color: var(--navy); font-weight: 500; text-decoration: none; white-space: nowrap; }
.link::after { content: "\203A"; display: inline-block; margin-left: .3em; transition: transform .15s; }
.link:hover { text-decoration: underline; text-underline-offset: 3px; }
.link:hover::after { transform: translateX(2px); }
.link-light { color: var(--white); }

/* Header */
.site-header { position: sticky; top: 0; z-index: 20; background: rgba(255,255,255,.9); backdrop-filter: saturate(180%) blur(16px); -webkit-backdrop-filter: saturate(180%) blur(16px); border-bottom: 1px solid rgba(0,0,0,.08); }
.header-inner { display: flex; align-items: center; justify-content: space-between; min-height: 60px; gap: 24px; }
.brand { display: inline-flex; align-items: baseline; gap: 10px; text-decoration: none; }
.brand-mark { font-size: 1.375rem; font-weight: 700; letter-spacing: -0.04em; color: var(--navy); }
.brand-name { font-size: .875rem; color: var(--muted); }
#navigation { display: flex; gap: 28px; }
#navigation a { font-size: .875rem; text-decoration: none; color: var(--ink); opacity: .8; padding: 6px 0; }
#navigation a:hover, #navigation a[aria-current] { opacity: 1; }
#navigation a[aria-current] { color: var(--navy); font-weight: 600; }
.menu-toggle { display: none; background: none; border: 0; font-size: .9375rem; padding: 8px 0; cursor: pointer; }

/* Sections */
.band { padding: 96px 0; }
.band-gray { background: var(--surface); }
.band-navy { background: var(--navy); color: var(--white); }
.band-navy p { color: rgba(255,255,255,.78); }
.section-title { text-align: center; margin-bottom: 48px; }

/* Home: hero */
.hero { padding: 72px 0 96px; }
.hero-grid { display: grid; grid-template-columns: 1.05fr .95fr; gap: 64px; align-items: center; }
.hero-copy .lead { margin-top: 22px; max-width: 30em; }
.hero-links, .about-links { display: flex; flex-wrap: wrap; gap: 28px; margin-top: 30px; }
.hero-photo { justify-self: end; width: 100%; max-width: 440px; }
.hero-photo img, .about-photo img { width: 100%; height: auto; aspect-ratio: 4 / 5; object-fit: cover; border-radius: var(--radius); background: #a7aaaf; }

/* Home: service tiles */
.tiles { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.tile { display: flex; flex-direction: column; gap: 12px; padding: 36px 32px; background: var(--white); border-radius: var(--radius); text-decoration: none; transition: transform .2s, box-shadow .2s; }
.tile:hover { transform: translateY(-2px); box-shadow: 0 10px 30px rgba(0,0,0,.06); }
.tile h3 { font-size: 1.5rem; color: var(--ink); }
.tile p { flex: 1; }

/* Home: facts */
.facts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 48px; }
.fact { border-top: 1px solid var(--line); padding-top: 24px; }
.fact-value { font-size: 1.75rem; font-weight: 600; letter-spacing: -0.02em; color: var(--ink); margin-bottom: 8px; }
.fact-badge { display: flex; gap: 18px; align-items: flex-start; }
.fact-badge img { width: 54px; height: auto; flex-shrink: 0; }
.about-badge, .contact-avatar { height: auto; }

/* Two-column statement */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; align-items: start; }
.split > div > p + p { margin-top: 24px; }

/* Closing call to action */
.closing { text-align: center; max-width: 640px; }
.closing .lead { margin: 16px 0 24px; }

/* Inner page heading */
.page-head { padding: 88px 0 56px; }
.page-head .lead { margin-top: 18px; max-width: 36em; }
.page-head p + p { margin-top: 24px; }

/* Services page */
.service { display: grid; grid-template-columns: 1fr 2fr; gap: 64px; padding: 56px 0; border-top: 1px solid var(--line); scroll-margin-top: 80px; }
.service-intro p { margin: 12px 0 18px; }
.items { list-style: none; padding: 0; margin: 0; display: grid; grid-template-columns: 1fr 1fr; gap: 32px 40px; }
.items h3 { font-size: 1.0625rem; margin-bottom: 6px; }
.items p { font-size: 1rem; }
.fine-print { padding: 8px 0 72px; }
.fine-print p { font-size: .875rem; max-width: 52em; }

/* About page */
.about { display: grid; grid-template-columns: 5fr 7fr; gap: 72px; align-items: start; padding: 72px 0 96px; }
.about-photo { position: sticky; top: 92px; }
.about-copy .lead { margin: 22px 0 28px; color: var(--ink); }
.about-copy > p:not(.lead):not(.about-links) + p { margin-top: 18px; }
.credentials { margin-top: 40px; border-top: 1px solid var(--line); }
.credentials div { display: grid; grid-template-columns: 140px 1fr; gap: 24px; padding: 18px 0; border-bottom: 1px solid var(--line); }
.credentials dt { font-size: .9375rem; font-weight: 600; }
.credentials dd { font-size: .9375rem; line-height: 1.6; color: var(--muted); }
.about-badge { width: 72px; margin-top: 40px; }

/* Contact page */
.contact { display: grid; grid-template-columns: 1fr 1.15fr; gap: 72px; padding: 72px 0 64px; align-items: start; }
.contact-intro .lead { margin-top: 18px; }
.contact-avatar { width: 72px; height: 72px; border-radius: 50%; object-fit: cover; margin-top: 40px; }
.contact-note { margin-top: 14px; font-size: .9375rem; }
.form-card { background: var(--surface); border-radius: var(--radius); padding: 36px; }
form { position: relative; }
form label { display: block; font-size: .875rem; font-weight: 500; color: var(--ink); margin-bottom: 18px; }
.optional { font-weight: 400; color: var(--muted); }
input, select, textarea { display: block; width: 100%; margin-top: 8px; padding: 12px 14px; font-size: 1rem; background: var(--white); border: 1px solid var(--line); border-radius: 10px; }
input:focus, select:focus, textarea:focus { outline: none; border-color: var(--navy); box-shadow: 0 0 0 3px rgba(20,36,59,.15); }
textarea { resize: vertical; min-height: 130px; }
.field-pair { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.honeypot { position: absolute; left: -10000px; width: 1px; height: 1px; overflow: hidden; }
.privacy-note { font-size: .8125rem; margin-bottom: 16px; }
.privacy-note a { color: var(--ink); }
.form-status { font-size: .875rem; margin: 10px 0; min-height: 1.4em; }
.form-status[data-kind="error"] { color: #a1260d; }
.form-status[data-kind="success"] { color: var(--navy); font-weight: 600; }
.button { display: inline-flex; justify-content: center; width: 100%; padding: 13px 22px; border: 0; border-radius: 980px; background: var(--navy); color: var(--white); font-size: 1rem; font-weight: 500; cursor: pointer; }
.button:hover { background: var(--navy-hover); }
.button:disabled { background: #c7c7cc; color: #5b5b60; cursor: not-allowed; }
.privacy { padding-top: 24px; border-top: 1px solid var(--line); }
.privacy h2 { font-size: 1.1875rem; margin-bottom: 10px; }

/* Footer */
.site-footer { background: var(--surface); border-top: 1px solid rgba(0,0,0,.06); }
.footer-inner { display: flex; justify-content: space-between; gap: 40px; padding: 48px 0 32px; }
.footer-brand p { font-size: .875rem; margin-top: 10px; }
.footer-nav { display: flex; gap: 24px; flex-wrap: wrap; align-content: flex-start; }
.footer-nav a { font-size: .875rem; color: var(--ink); text-decoration: none; opacity: .8; }
.footer-nav a:hover { opacity: 1; text-decoration: underline; }
.footer-legal { border-top: 1px solid var(--line); padding: 20px 0 32px; }
.footer-legal p { font-size: .75rem; line-height: 1.6; }
.footer-legal p + p { margin-top: 6px; }
.footer-legal a { color: var(--muted); }

/* Tablet */
@media (max-width: 900px) {
  .band { padding: 72px 0; }
  .hero { padding: 48px 0 72px; }
  .hero-grid, .split, .about, .contact { grid-template-columns: 1fr; gap: 40px; }
  .hero-photo { max-width: 420px; justify-self: start; }
  .about-photo { position: static; max-width: 380px; }
  .tiles, .facts { grid-template-columns: 1fr; }
  .facts { gap: 28px; }
  .service { grid-template-columns: 1fr; gap: 28px; }
}

/* Phone */
@media (max-width: 640px) {
  .shell { width: calc(100% - 40px); }
  .menu-toggle { display: inline-block; }
  .header-inner { flex-wrap: wrap; }
  .js #navigation { display: none; }
  .js #navigation.open { display: flex; }
  #navigation { flex-direction: column; gap: 0; width: 100%; padding-bottom: 12px; }
  #navigation a { font-size: 1.0625rem; padding: 12px 0; border-top: 1px solid rgba(0,0,0,.06); }
  .band { padding: 56px 0; }
  .section-title { margin-bottom: 28px; text-align: left; }
  .tile { padding: 28px 24px; }
  .items { grid-template-columns: 1fr; gap: 24px; }
  .page-head { padding: 56px 0 40px; }
  .credentials div { grid-template-columns: 1fr; gap: 4px; }
  .field-pair { grid-template-columns: 1fr; gap: 0; }
  .form-card { padding: 24px 20px; }
  .footer-inner { flex-direction: column; gap: 24px; }
}

@media (prefers-reduced-motion: reduce) { * { transition: none !important; } }

/* ---- Revision 2: centered hero, pill buttons, icons, staged services ---- */
.hero-center { text-align: center; padding: 128px 0 120px; }
.hero-center h1 { font-size: clamp(2.5rem, 5.2vw, 4rem); line-height: 1.05; }
.hero-center .lead { margin: 22px auto 0; max-width: 32em; }
.actions { display: flex; justify-content: center; flex-wrap: wrap; gap: 14px; margin-top: 36px; }
.closing .actions { margin-top: 8px; }
.pill { display: inline-flex; align-items: center; padding: 12px 24px; border-radius: 980px; background: var(--navy); color: var(--white); border: 1px solid var(--navy); font-size: 1.0625rem; font-weight: 500; text-decoration: none; transition: background .15s, color .15s; }
.pill:hover { background: var(--navy-hover); border-color: var(--navy-hover); }
.pill-outline { background: transparent; color: var(--navy); }
.pill-outline:hover { background: var(--navy); color: var(--white); }

.icon { width: 36px; height: 36px; fill: none; stroke: var(--navy); stroke-width: 1.6; stroke-linecap: round; stroke-linejoin: round; flex-shrink: 0; }
.tile .icon { margin-bottom: 6px; }

.page-head-center { text-align: center; }
.page-head-center .lead { margin-inline: auto; }
.jump { display: flex; justify-content: center; gap: 56px; padding: 8px 0 48px; }
.jump a { display: flex; flex-direction: column; align-items: center; gap: 10px; font-size: .875rem; font-weight: 500; color: var(--ink); text-decoration: none; }
.jump a:hover { color: var(--navy); }
.jump .icon { width: 44px; height: 44px; }

.service-block { scroll-margin-top: 60px; }
.block-head { text-align: center; max-width: 640px; margin: 0 auto 56px; }
.block-head .lead { margin-top: 14px; }
.stages { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }
.stages-2 { grid-template-columns: repeat(2, 1fr); max-width: 760px; margin-inline: auto; }
.stage { background: var(--white); border-radius: var(--radius); padding: 32px 28px; }
.band-gray .stage { background: var(--white); }
.band:not(.band-gray) .stage { background: var(--surface); }
.stage h3 { font-size: .9375rem; font-weight: 600; color: var(--navy); margin-bottom: 18px; }
.stage ul { list-style: none; margin: 0; padding: 0; }
.stage li { font-size: .9375rem; line-height: 1.55; color: var(--muted); }
.stage li + li { margin-top: 18px; padding-top: 18px; border-top: 1px solid var(--line); }
.stage strong { display: block; font-size: 1.0625rem; font-weight: 600; color: var(--ink); margin-bottom: 4px; }
.block-note { text-align: center; font-size: .8125rem; max-width: 46em; margin: 32px auto 0; }

@media (max-width: 900px) {
  .hero-center { padding: 88px 0 80px; }
  .stages, .stages-2 { grid-template-columns: 1fr; }
}
@media (max-width: 640px) {
  .hero-center { padding: 64px 0 56px; }
  .jump { gap: 32px; padding-bottom: 32px; }
  .block-head { margin-bottom: 32px; }
  .section-title { text-align: center; }
}

/* ---- Revision 3: services dropdown, overview cards, service pages ---- */
#navigation { align-self: stretch; align-items: center; }
.nav-item { display: flex; align-items: center; align-self: stretch; gap: 2px; }
.menu-caret { width: 22px; height: 22px; padding: 0; border: 0; background: none; cursor: pointer; opacity: .6; }
.menu-caret::before { content: ""; display: block; width: 6px; height: 6px; margin: 4px auto 0; border-right: 1.5px solid var(--ink); border-bottom: 1.5px solid var(--ink); transform: rotate(45deg); transition: transform .2s; }
.has-menu.open .menu-caret::before { transform: rotate(-135deg); margin-top: 8px; }
.menu-panel { position: absolute; left: 0; right: 0; top: 100%; background: var(--white); border-bottom: 1px solid rgba(0,0,0,.08); box-shadow: 0 16px 32px rgba(0,0,0,.06); opacity: 0; visibility: hidden; transform: translateY(-6px); transition: opacity .18s, transform .18s, visibility .18s; }
.has-menu:hover .menu-panel, .has-menu:focus-within .menu-panel, .has-menu.open .menu-panel { opacity: 1; visibility: visible; transform: none; }
.menu-inner { display: grid; grid-template-columns: 1.2fr repeat(3, 1fr); gap: 40px; padding: 36px 0 44px; }
.menu-title { font-size: 1.5rem; font-weight: 600; letter-spacing: -0.02em; text-decoration: none; color: var(--ink); }
.menu-intro p { font-size: .9375rem; margin: 10px 0 14px; }
.menu-intro .link { font-size: .9375rem; }
.menu-head { display: flex; align-items: center; gap: 10px; font-size: 1.0625rem; font-weight: 600; color: var(--ink); text-decoration: none; margin-bottom: 14px; }
.menu-head .icon { width: 26px; height: 26px; }
.menu-head:hover { color: var(--navy); }
.menu-col ul { list-style: none; margin: 0; padding: 0; }
.menu-col li + li { margin-top: 9px; }
.menu-col li a { font-size: .875rem; color: var(--muted); text-decoration: none; }
.menu-col li a:hover { color: var(--navy); text-decoration: underline; text-underline-offset: 3px; }
#navigation .menu-panel a { opacity: 1; padding: 0; }

.service-cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.service-card { display: flex; flex-direction: column; background: var(--white); border-radius: var(--radius); padding: 36px 32px; }
.service-card .icon { width: 40px; height: 40px; margin-bottom: 18px; }
.service-card h2 { font-size: 1.75rem; }
.service-card h2 a { text-decoration: none; color: var(--ink); }
.service-card h2 a:hover { color: var(--navy); }
.service-card > p { margin: 10px 0 22px; }
.service-card ul { list-style: none; margin: 0 0 26px; padding: 0; flex: 1; }
.service-card li { border-top: 1px solid var(--line); }
.service-card li a { display: block; padding: 11px 0; font-size: .9375rem; color: var(--ink); text-decoration: none; }
.service-card li a:hover { color: var(--navy); }

.crumbs { display: flex; gap: 8px; padding-top: 24px; font-size: .8125rem; color: var(--muted); }
.crumbs a { color: var(--muted); text-decoration: none; }
.crumbs a:hover { color: var(--navy); text-decoration: underline; }
.crumbs [aria-current] { color: var(--ink); }
.service-head { padding-top: 48px; }
.service-head .icon { width: 56px; height: 56px; margin: 0 auto 20px; }
.stage li { scroll-margin-top: 90px; }
.stage li:target strong { color: var(--navy); }
.tiles-2 { grid-template-columns: repeat(2, 1fr); max-width: 760px; margin-inline: auto; }

@media (max-width: 900px) {
  .menu-inner { grid-template-columns: repeat(3, 1fr); }
  .menu-intro { grid-column: 1 / -1; }
  .service-cards { grid-template-columns: 1fr; }
  .tiles-2 { grid-template-columns: 1fr; }
}
@media (max-width: 640px) {
  .menu-caret, .menu-panel { display: none; }
  .nav-item { display: block; }
  #navigation .nav-item > a { display: block; font-size: 1.0625rem; padding: 12px 0; border-top: 1px solid rgba(0,0,0,.06); }
}
#navigation .menu-panel .menu-title { font-size: 1.5rem; color: var(--ink); }
#navigation .menu-panel .menu-head { font-size: 1.0625rem; color: var(--ink); }
#navigation .menu-panel .menu-intro .link, #navigation .menu-panel .menu-col li a { font-size: .9375rem; }
#navigation .menu-panel .menu-intro .link { color: var(--navy); }
#navigation .menu-panel .menu-col li a { color: var(--muted); }
#navigation .menu-panel .menu-col li a:hover { color: var(--navy); }
.band:not(.band-gray) .tile { background: var(--surface); }

/* Original ACK wordmark */
.brand { align-items: center; gap: 14px; color: var(--navy); flex-shrink: 0; }
.brand-mark { font-size: 2rem; font-weight: 750; letter-spacing: -0.065em; line-height: 1; color: var(--navy); }
.brand-name { font-size: .56rem; letter-spacing: .1em; line-height: 1.5; font-weight: 600; color: #424245; border-left: 1px solid #cfcfd2; padding-left: 14px; }
@media (max-width: 640px) { .brand-mark { font-size: 1.8rem; } .brand-name { font-size: .52rem; } }

/* About: credential badges */
.badges { display: flex; flex-wrap: wrap; gap: 32px; margin-top: 40px; align-items: flex-end; }
.badges figure { display: flex; flex-direction: column; align-items: center; gap: 10px; width: 120px; text-align: center; }
.badges img { height: 88px; width: auto; }
.badges figcaption { font-size: .75rem; line-height: 1.4; color: var(--muted); }
.badge-mark { display: flex; align-items: center; justify-content: center; width: 88px; height: 88px; border-radius: 50%; border: 2px solid var(--navy); color: var(--navy); font-size: 1.5rem; font-weight: 700; letter-spacing: -0.02em; }
.badges figure { width: 132px; }
.badges img { width: 88px; height: 88px; object-fit: contain; }
.badges .badge-qb { clip-path: circle(49.4%); }
.badges .badge-tile { border-radius: 22%; }
@media (max-width: 640px) { .badges { gap: 12px; flex-wrap: nowrap; justify-content: space-between; } .badges figure { width: 30%; } .badges img { width: 64px; height: 64px; } }
.badges { align-items: flex-start; }

/* About: credential logos, equal boxes so different shapes look balanced */
.logos { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; margin-top: 40px; }
.logos figure { display: flex; flex-direction: column; align-items: center; gap: 14px; padding: 24px 16px 20px; border: 1px solid var(--line); border-radius: 14px; text-align: center; }
.logo-box { display: flex; align-items: center; justify-content: center; width: 100%; height: 52px; }
.logo-box img { max-width: 150px; max-height: 44px; width: auto; height: auto; object-fit: contain; }
.logos figcaption { font-size: .75rem; line-height: 1.4; color: var(--muted); }
@media (max-width: 640px) {
  .logos { grid-template-columns: 1fr; gap: 12px; }
  .logos figure { flex-direction: row; justify-content: space-between; padding: 16px 20px; }
  .logo-box { width: 140px; height: 40px; justify-content: flex-start; }
  .logo-box img { max-width: 140px; max-height: 36px; }
  .logos figcaption { text-align: right; max-width: 45%; }
}

/* Homepage headline: words rise, unblur, and fade in one after another */
@keyframes word-in { from { opacity: 0; transform: translateY(0.45em); filter: blur(12px); } to { opacity: 1; transform: none; filter: blur(0); } }
@keyframes fade-up { from { opacity: 0; transform: translateY(10px); } to { opacity: 1; transform: none; } }
.reveal .word { display: inline-block; opacity: 0; animation: word-in 1s cubic-bezier(.2,.8,.2,1) forwards; animation-delay: calc(0.15s + var(--i) * 0.16s); }
.reveal-after { opacity: 0; animation: fade-up .9s cubic-bezier(.2,.8,.2,1) .95s forwards; }
@media (prefers-reduced-motion: reduce) { .reveal .word, .reveal-after { opacity: 1; animation: none; } }

/* ---- Apple-style cards: continuous (squircle) corners, centered content ---- */
.tile, .stage, .form-card, .logos figure, .hero-photo img, .about-photo img {
  border-radius: 28px;
  corner-shape: squircle;            /* continuous corners where supported */
}
.tile { align-items: center; text-align: center; padding: 44px 32px 40px; gap: 10px; min-height: 340px; justify-content: flex-start; }
.tile:hover { transform: none; box-shadow: none; }
.tile .icon { width: 44px; height: 44px; margin-bottom: 10px; }
.tile h3 { font-size: 1.75rem; }
.tile p { flex: 0; max-width: 24em; }
.tile-actions { display: flex; flex-wrap: wrap; justify-content: center; gap: 12px; margin-top: auto; padding-top: 20px; }

/* ---- Apple-style buttons: filled primary + outlined secondary pills ---- */
.pill { font-size: 1.0625rem; font-weight: 400; line-height: 1.2; padding: 11px 22px; min-width: 112px; justify-content: center; border-width: 1px; }
.pill:focus-visible { outline-offset: 3px; }
.closing .pill { padding: 12px 26px; font-size: 1.125rem; }

/* Service cards: left-aligned, icon at the right end of the title line */
.tile { align-items: stretch; text-align: left; padding: 36px 32px 32px; min-height: 0; }
.tile-head { display: flex; align-items: center; justify-content: space-between; gap: 16px; }
.tile-head .icon { margin: 0; width: 36px; height: 36px; }
.tile h3 { font-size: 1.5rem; }
.tile p { max-width: none; }
.tile-actions { justify-content: flex-start; }