:root{--bg:#fff8ef;--card:#ffffff;--ink:#2b2118;--muted:#746457;--brand:#c76b2c;--brand2:#6f8f46;--line:#eadbc9;--soft:#fff1dd;--shadow:0 18px 50px rgba(67,45,24,.12)}*{box-sizing:border-box}body{margin:0;font-family:Arial,Helvetica,sans-serif;color:var(--ink);background:linear-gradient(180deg,#fff8ef 0%,#fffdf8 42%,#fff8ef 100%);line-height:1.6}.wrap{max-width:1120px;margin:0 auto;padding:0 22px}.topbar{position:sticky;top:0;z-index:2;background:rgba(255,248,239,.94);backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}.nav{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:74px}.brand{display:flex;align-items:center;gap:10px;color:var(--ink);text-decoration:none;font-weight:800;font-size:1.25rem}.mark{display:inline-flex;align-items:center;justify-content:center;width:36px;height:36px;border-radius:14px;background:var(--soft)}.links{display:flex;gap:16px;flex-wrap:wrap}.links a,.footer a,.breadcrumb a{color:var(--ink);text-decoration:none}.links a:hover,.footer a:hover,.breadcrumb a:hover{color:var(--brand)}.hero{padding:64px 0 42px}.hero-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:28px;align-items:center}.eyebrow{display:inline-flex;padding:6px 12px;border:1px solid var(--line);border-radius:999px;background:#fff;font-weight:700;color:var(--brand2);font-size:.92rem}h1{font-size:clamp(2rem,4vw,4.4rem);line-height:1.05;margin:18px 0 20px}h2{font-size:clamp(1.45rem,2.4vw,2.2rem);line-height:1.2;margin:36px 0 12px}h3{margin:20px 0 8px}.lead{font-size:1.18rem;color:var(--muted);max-width:760px}.cta-row{display:flex;gap:12px;flex-wrap:wrap;margin-top:26px}.btn{display:inline-flex;align-items:center;justify-content:center;padding:13px 18px;border-radius:14px;background:var(--brand);color:#fff;text-decoration:none;font-weight:800}.btn.secondary{background:#fff;color:var(--ink);border:1px solid var(--line)}.card{background:var(--card);border:1px solid var(--line);border-radius:26px;box-shadow:var(--shadow)}.hero-card{padding:26px}.big-number{font-size:3rem;font-weight:900;color:var(--brand)}.muted{color:var(--muted)}.section{padding:36px 0}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.teaser{padding:24px}.teaser p{color:var(--muted)}.article{padding:44px 0}.article-shell{padding:34px}.article-body{max-width:850px;margin:0 auto}.breadcrumb{font-size:.95rem;color:var(--muted);margin-bottom:12px}.toc{padding:16px 18px;border-radius:18px;background:var(--soft);border:1px solid var(--line);margin:24px 0}.toc a{color:var(--brand);text-decoration:none;margin-left:10px}.table-wrap{overflow-x:auto;margin:18px 0}table{width:100%;border-collapse:collapse;background:#fff;border:1px solid var(--line);border-radius:16px;overflow:hidden}th,td{padding:14px 16px;border-bottom:1px solid var(--line);vertical-align:top;text-align:left}th{background:var(--soft)}tr:last-child td{border-bottom:0}.note{border-left:4px solid var(--brand2);background:#f6faef;padding:14px 16px;border-radius:12px;color:#40512f}.calculator{padding:22px;border:1px solid var(--line);border-radius:22px;background:#fff}.calc-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}.field label{display:block;font-weight:800;margin-bottom:6px}.field input,.field select{width:100%;padding:12px 13px;border:1px solid var(--line);border-radius:12px;font-size:1rem;background:#fff}.result{margin-top:18px;padding:18px;border-radius:18px;background:var(--soft);font-size:1.2rem}.footer{border-top:1px solid var(--line);padding:26px 0;margin-top:34px;background:#fffdf8}.footer-grid{display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;color:var(--muted)}ul{padding-left:22px}@media(max-width:800px){.hero-grid,.grid,.calc-grid{grid-template-columns:1fr}.nav{align-items:flex-start;flex-direction:column;padding:16px 22px}.links{gap:10px}.links a{font-size:.95rem}.hero{padding-top:34px}.article-shell{padding:24px}}