html{scroll-behavior:auto}h1,h2,h3,.eyebrow,.brand span{letter-spacing:0!important}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #985e40;outline-offset:4px}.hero{min-height:470px;padding-top:24px;padding-bottom:32px}.hero h1{font-size:48px}.hero-photos{max-height:360px}.mode-b .hero-photos{grid-template-rows:172px 172px}.secondary{background:#e7f5ff}.tool-section{padding-top:32px}.section-head h2{font-size:32px}.tool-grid,.brief-grid{display:grid;grid-template-columns:1fr 1fr;gap:22px}.tool{padding:30px 34px;border-radius:18px}.tool-num{font-size:13px;color:var(--muted)}.tool h3{font-size:27px;margin:16px 0 12px}.tool p{margin-bottom:16px}.need{font-size:14px;color:var(--muted);padding:16px 0;border-top:1px solid #4a372d20;margin-bottom:12px}.minor{font-size:13px;color:var(--muted);margin:12px 0;display:block}.tool .minor{display:inline-block;margin-left:16px}.sky-button{background:#c4e8ff}.policy-heading{display:flex;justify-content:space-between;align-items:center;gap:18px}.source-badge{font-size:13px;border:1px solid var(--line);padding:8px 14px;border-radius:99px;white-space:nowrap}.brief{border:1px solid var(--line);border-radius:18px;padding:28px 30px;display:flex;flex-direction:column}.card-meta{display:flex;justify-content:space-between;gap:12px;font-size:13px;color:var(--muted)}.card-meta>span:first-child{font-weight:700;color:var(--ink)}.brief h3{font-size:23px;margin:20px 0 14px}.brief h3 a:hover{text-decoration:underline}.brief p{color:var(--muted)}.benefit{font-size:20px;font-weight:650;padding:16px 18px;border-radius:12px;background:var(--cream);margin-top:auto}.fund .benefit{background:var(--sky)}.income .benefit{background:var(--peach)}.land .benefit{background:var(--purple)}.benefit small{display:block;font-size:13px;font-weight:400;margin-top:5px}.card-actions{display:flex;justify-content:space-between;gap:12px;margin-top:22px;font-size:14px}.card-actions>a:last-child{color:var(--muted);text-decoration:underline}.policy-foot{font-size:14px;color:var(--muted);margin:20px 0 0}.policy-foot a{text-decoration:underline}.reading{max-width:1160px;padding-top:24px;padding-bottom:64px}.back{display:inline-block;margin:0 0 28px;color:var(--muted);font-size:14px}.detail-head{padding:36px;border-radius:20px;background:var(--cream)}.detail-head.fund{background:var(--sky)}.detail-head.income{background:var(--peach)}.detail-head.land{background:var(--purple)}.detail-head h1{font-size:36px;max-width:880px;margin-bottom:18px}.detail-head strong{font-size:20px;font-weight:500}.reading-grid{display:grid;grid-template-columns:1fr 300px;gap:42px;margin-top:36px}.detail-block{padding:0 0 26px;margin-bottom:26px;border-bottom:1px solid var(--line)}.detail-block h2{font-size:23px}.detail-block li{margin:12px 0}.detail-block ul{padding-left:22px}.detail-block small,.source-panel small{color:var(--muted)}.update{background:var(--sky);padding:24px;border-radius:15px}.update a,.official{text-decoration:underline;font-weight:650}.source-panel{align-self:start;position:sticky;top:24px;border:1px solid var(--line);padding:24px;border-radius:16px}.source-panel h3{font-size:22px;margin:16px 0}.source-panel p{font-size:14px}.source-panel hr{border:0;border-top:1px solid var(--line);margin:24px 0}.source-panel .button{margin-top:24px;font-size:14px}.calculator{padding:25px 0 64px}.calculator h1{font-size:38px;margin-bottom:16px}.calc-tabs{display:flex;gap:8px;border-bottom:1px solid var(--line);margin:0 0 30px}.calc-tabs a{padding:12px 20px;border-radius:12px 12px 0 0}.calc-tabs .active{background:var(--cream);box-shadow:inset 0 -3px var(--sun);font-weight:650}.intro-copy{color:var(--muted)}.prototype-note{font-size:14px;padding:14px 18px;background:#f5f9fc;border-radius:10px;margin:24px 0}.calc-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:26px}.form-panel{border:1px solid var(--line);padding:30px;border-radius:18px}.fields{display:grid;grid-template-columns:1fr 1fr;gap:22px 18px}label{display:block;font-size:14px}input,select{display:block;width:100%;min-height:48px;font:inherit;color:var(--ink);border:1px solid #b5a99f;border-radius:9px;padding:10px 12px;margin-top:8px;background:#fff}input::placeholder{color:#81766d}details{border-block:1px solid var(--line);padding:18px 0;margin:28px 0}summary{cursor:pointer;font-weight:600}.preview-button{border:0;cursor:pointer;display:flex;margin-top:26px}.result-panel{border-radius:18px;padding:30px;align-self:start}.result-panel h2{font-size:26px}.result-main{font-size:32px;margin:30px 0}.result-row{display:flex;justify-content:space-between;gap:24px;padding:17px 0;border-bottom:1px solid #4a372d20}.result-panel>p:not(.eyebrow){font-size:14px;margin-top:24px}.result-panel small{color:var(--muted)}dialog{border:1px solid var(--line);border-radius:22px;padding:32px;max-width:640px;width:calc(100% - 32px);color:var(--ink)}dialog::backdrop{background:#2f251e66}dialog h2{font-size:28px}dialog h3{margin-top:24px}button:disabled{opacity:.55;cursor:not-allowed}.close{float:right;border:0;background:#f3f3f3;border-radius:8px;padding:8px 14px;cursor:pointer;font:inherit}dialog .eyebrow{clear:both;padding-top:20px}
@media(max-width:760px){.tool-grid,.brief-grid,.calc-grid,.reading-grid{grid-template-columns:1fr}.policy-heading{display:block}.source-badge{display:inline-block;margin-top:12px}.hero h1{font-size:42px}.tool,.brief{padding:24px}.tool .minor{margin-left:0;display:block}.detail-head{padding:25px}.detail-head h1,.calculator h1{font-size:30px}.source-panel{position:static}.form-panel,.result-panel{padding:24px}.fields{grid-template-columns:1fr}.card-actions{font-size:13px}.review{font-size:11px}.calc-tabs a{padding:12px 14px}}

.policy-sign,.source-title{display:flex;align-items:center;gap:12px}.policy-sign .card-meta{flex:1}.gov-icon{display:inline-grid;place-items:center;width:44px;height:44px;flex:0 0 44px;border:1px solid #4a372d2b;border-radius:12px;background:#fff;color:#705342}.gov-icon svg{width:24px;height:24px}.detail-icon{float:right}.detail-head .gov-icon{width:58px;height:58px;border-radius:16px}.detail-head .gov-icon svg{width:30px;height:30px}.source-title .eyebrow{margin:0}.source-title .gov-icon{width:40px;height:40px;flex-basis:40px}
label small{display:block;color:var(--muted);line-height:1.45;margin-top:6px}.check{display:flex;align-items:flex-start;gap:10px;margin:12px 0;font-size:14px}.check input{width:20px;min-height:20px;margin:1px 0 0;flex:0 0 20px}.condition-list{margin-top:16px}.form-error{padding:12px 14px;border-radius:10px;background:#fff0ed;color:#8d271f;font-weight:600}.result-status,.report-status{padding:12px 14px;border-radius:10px;background:#ffffffa3;font-size:14px}.report-button{margin-top:22px;border:0}.report-dialog{max-width:760px;max-height:92vh;overflow:auto}.dialog-close{position:sticky;top:0;z-index:2}.report-sheet{padding:8px 8px 20px}.report-brand{display:flex;justify-content:space-between;align-items:center;padding-bottom:18px;margin-bottom:24px;border-bottom:2px solid var(--ink)}.report-brand b{font-size:21px}.report-brand span{font-size:13px;color:var(--muted)}.report-status{margin:20px 0;background:var(--cream)}.report-sheet ul{padding-left:22px}.report-sheet li{margin:10px 0}.report-source{display:flex;justify-content:space-between;gap:18px;padding:18px;margin:24px 0;background:var(--sky);border-radius:12px}.report-disclaimer{font-size:13px;color:var(--muted);border-top:1px solid var(--line);padding-top:18px}

@media(max-width:760px){.policy-sign{align-items:flex-start}.policy-sign .card-meta{display:grid}.detail-icon{float:none;margin-bottom:14px}.report-source{display:block}.report-source span{display:block;margin-top:6px}.report-dialog{padding:20px}.report-sheet{padding:0}}

.print-report{display:none}
input::placeholder{color:var(--muted);opacity:1}
.report-source>span{flex:1 1 0;min-width:0;overflow-wrap:anywhere}
.report-source a,[data-result-company],.report-sheet [data-report-meta],.report-sheet .result-row>*{min-width:0;overflow-wrap:anywhere}
@media print{.print-report h3{break-after:avoid;page-break-after:avoid}}
@media print{body.printing-report>*:not(.print-report){display:none!important}body.printing-report>.print-report{display:block!important;position:static;overflow:visible;width:100%;max-width:none;max-height:none;margin:0;padding:0;color:#241d19}.print-report [data-print-report]{display:none!important}.print-report *{visibility:visible}.print-report .result-row{break-inside:avoid}.print-report .report-brand{margin-top:0}@page{size:A4;margin:16mm}}
.button.ink-button{background:var(--ink);color:#fff}
.button.ink-button:hover{background:#60483a}
.mode-b .hero{grid-template-columns:.95fr 1.05fr}
.hero h1{font-size:42px}
.mobile-break{display:none}
@media(max-width:950px){.mode-b .hero{display:flex;flex-direction:column}}
@media(max-width:620px){.hero h1{font-size:clamp(34px,8.7vw,42px)}br.mobile-break{display:initial}}
.policy-section{padding-top:34px;padding-bottom:52px}
.policy-section+.tool-section{padding-top:0;padding-bottom:64px}
@media(min-width:1101px){.policy-section .brief-grid{grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}.policy-section .brief{padding:22px}.policy-section .card-meta{display:grid;gap:0}.policy-section .brief h3{font-size:20px;margin:16px 0 10px}.policy-section .benefit{font-size:18px}.policy-section .card-actions{flex-direction:column;gap:4px;margin-top:16px}}
.brand-lockup{display:flex;flex-direction:column;gap:5px;white-space:nowrap}
.brand-lockup .brand-line{display:flex;align-items:center;gap:7px;font-size:23px;font-weight:750;line-height:1.1}
.brand-lockup .brand-line i{font-style:normal;color:#dc8060;font-size:21px}
.brand-lockup .brand-line em{font-style:normal;font-size:11px;font-weight:600;color:#985e40;background:#fff7dc;border-radius:99px;padding:4px 9px;margin-left:3px}
.brand-lockup .brand-descriptor{display:block;font-size:12px;font-weight:500;line-height:1.3;color:var(--muted)}
@media(max-width:620px){.brand-lockup .brand-line{font-size:21px}.brand-lockup .brand-descriptor{font-size:11px}.brand-lockup .brand-line em{font-size:10px}}
/* Give touch users a clear target without changing the approved button colors. */
@media(max-width:760px){
  .review{padding-top:0;padding-bottom:0}
  .review a,.nav nav>a:not(.nav-cta),.back,.card-actions>a,.tool .minor,.calculator .text-link,.work .text-link,.case a,.source-panel .official,.update>a{display:inline-flex;align-items:center;min-height:44px}
  .check{min-height:44px;align-items:center}
  summary{padding-block:9px}
  .close{min-height:44px;min-width:44px}
}

@media print{.print-report .result-row{padding:10px 0}.print-report [data-report-inputs],.print-report [data-report-rows]{break-inside:avoid;page-break-inside:avoid}}

@media screen and (max-width:620px){.report-sheet .result-row{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:12px}.report-sheet .result-row>strong{text-align:right}}

/* Public filing record: uses the approved service ICP number only. */
.footer .beian-record,.site-footer .beian-record{display:inline-flex;align-items:center;margin-top:12px;color:inherit;text-decoration:none;text-underline-offset:3px}.footer .beian-record:hover,.site-footer .beian-record:hover{text-decoration:underline}.footer .beian-record:focus-visible,.site-footer .beian-record:focus-visible{outline:3px solid #805400;outline-offset:3px;border-radius:4px}