.reference-kicker{color:var(--ink-3);font-size:10px;font-weight:650;letter-spacing:.13em;text-transform:uppercase;margin-bottom:14px}.method-principles{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin:0 0 54px}.method-principles article{padding:26px;background:#f4f8fe;border:1px solid #e7eef9;border-radius:18px}.method-principles h2{font-size:17px;letter-spacing:-.025em;margin:18px 0 9px}.method-principles p{color:var(--ink-2);font-size:13px;line-height:1.75}.method-layout{display:grid;grid-template-columns:minmax(0,230px) minmax(0,1fr);gap:65px;align-items:start;padding-bottom:30px}.method-contents{position:sticky;top:28px;border:1px solid #e4ebf5;border-radius:17px;background:#fff;overflow:hidden}.method-contents nav{padding:24px 20px 18px}.method-contents h2{font-size:11px;font-weight:650;text-transform:uppercase;letter-spacing:.1em;color:var(--ink-3);margin-bottom:15px}.method-contents nav a{display:block;padding:9px 0;color:var(--ink-2);font-size:12px;text-decoration:none;line-height:1.55}.method-contents nav a:hover{color:var(--accent)}.method-contents__cta{display:flex;justify-content:space-between;gap:12px;padding:18px 20px;font-size:12px;font-weight:550;background:#f1f6ff;color:var(--accent);text-decoration:none}.method-article{min-width:0}.methodology-page .method-article .section{padding:33px 0;border-bottom:1px solid #e5ecf5}.methodology-page .method-article .section:first-child{padding-top:0}.methodology-page .method-article .section:last-child{border:0}.method-article h2{scroll-margin-top:35px;letter-spacing:-.035em;line-height:1.3}.method-article .section__head{margin-bottom:19px}.method-article .prose{max-width:70ch}.method-article .linklist{list-style:none;padding:0}.method-article .linklist li{display:grid;grid-template-columns:36px minmax(0,1fr);align-items:start;gap:15px}.method-article .linklist__cc{width:36px;height:31px;display:inline-flex;align-items:center;justify-content:center;border:1px solid #dbe7f7;border-radius:7px;background:#f2f7ff;color:#3268b3;font:550 10px var(--font-sans)}.method-article .linklist a{font-size:13px;line-height:1.65;text-decoration:none}.method-article .linklist a:hover{text-decoration:underline}.method-article .linklist__what{font-size:12px}.tax-content{padding-bottom:24px}.tax-workspace{grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:35px}.tax-page .calculator-fields{display:grid;gap:23px;margin:0}.tax-page .tool-card__intro{margin-bottom:0}.tax-page .input{width:100%;box-sizing:border-box}.tax-page select.input{padding-right:32px;appearance:auto}.tax-page .hint{font-size:11px;line-height:1.75;margin-top:9px}.tax-page [aria-invalid=true]{border-color:#b84b49}.tax-estimate{min-width:0;padding:15px 4px}.tax-estimate h2{font-size:22px;letter-spacing:-.035em;line-height:1.3}.tax-estimate__date{font-size:11px;margin-top:9px;margin-bottom:26px;color:var(--ink-3)}.tax-estimate .bands{grid-template-columns:minmax(0,1fr);gap:14px}.tax-estimate .band{background:#fff;border-color:#d8e6f8;padding:24px;border-radius:15px}.tax-estimate .band--typical{background:#fff;border-color:#bdd5fb}.tax-estimate .band__km{font-size:clamp(32px,3.8vw,45px);color:var(--accent);margin:7px 0}.tax-estimate .band__unit{margin-left:8px;font-size:13px;letter-spacing:0}.tax-estimate .note,.tax-estimate__foot{font-size:11px;line-height:1.85;color:var(--ink-2)}.tax-estimate__foot{margin-top:24px;padding-top:18px;border-top:1px solid #dbe6f5}.tax-estimate .verdict{padding:24px;border-radius:15px;background:#fff}.tax-empty{background:#fff;padding:24px;border:1px dashed #a9c3e9;border-radius:14px;font-size:14px;line-height:1.8;color:var(--ink-2)}.tax-explainer{padding-top:12px}.tax-explainer>.section{padding-top:46px!important}.tax-explainer .section__head h2{letter-spacing:-.035em}.tax-explainer .prose{max-width:78ch}.tax-examples{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.tax-examples .band{border-radius:16px;border-color:#e0e8f3;padding:25px;gap:9px}.tax-examples .band__label{font-size:14px;font-weight:600;letter-spacing:-.02em;line-height:1.5;color:var(--ink)}.tax-examples .mono{font-family:var(--font-sans);color:var(--accent)}.tax-examples .band>span{overflow-wrap:anywhere}.tax-explainer .panel--tint{border:1px solid #e2eaf6;border-radius:18px;padding:28px 32px;background:#f5f8fd}.tax-rate-scroll{max-width:100%;overflow-x:auto;border:1px solid #e0e8f3;border-radius:15px}.tax-page .rate{font-family:var(--font-sans);font-size:13px;font-variant-numeric:tabular-nums}.tax-page .rate th,.tax-page .rate td{padding:13px 24px}.tax-page .rate thead{background:#f1f6fd}.tax-page .rate tbody tr:nth-child(2n){background:#fbfcff}.tax-page .rate tr:last-child td{border-bottom:0}@media(max-width:899px){.method-layout{gap:32px;grid-template-columns:minmax(0,200px) minmax(0,1fr)}.method-principles{gap:13px;margin-bottom:38px}.method-principles article{padding:21px}.tax-workspace{gap:22px}.tax-examples{grid-template-columns:minmax(0,1fr)}}@media(max-width:700px){.method-layout{grid-template-columns:minmax(0,1fr);gap:33px}.method-contents{position:static}.method-contents nav{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 16px}.method-contents h2{grid-column:1 / -1}.method-principles{grid-template-columns:minmax(0,1fr)}.method-principles article{display:grid;grid-template-columns:36px minmax(0,1fr);gap:5px 15px}.method-principles .page-icon{grid-row:1 / 3}.method-principles h2{margin:0}.tax-workspace{grid-template-columns:minmax(0,1fr)}.tax-estimate{padding:8px 10px}.tax-explainer>.section{padding-top:34px!important}.tax-explainer .panel--tint{padding:24px}.tax-page .rate th,.tax-page .rate td{padding:12px 15px}}@media(max-width:360px){.method-contents nav{grid-template-columns:minmax(0,1fr)}.tax-estimate .band{padding:18px}.tax-estimate .band__km{font-size:31px}}
