/* 고른셈 세무회계 (가상) — 장부 괘선, 잉크 파랑, 형광펜 노랑, 인주 빨강. IBM Plex Sans KR + Pretendard */
:root {
  --bg: #ffffff;
  --cool: #f2f5f9;
  --ink: #131b2c;
  --ink-2: #4f5a6e;
  --blue: #2546b5;
  --blue-d: #1a3389;
  --blue-l: #e6ecfb;
  --hl: #ffe45c;
  --seal: #d23b2e;
  --green: #1d8a5c;
  --rule: #d6dce6;
  --pad: clamp(20px, 5vw, 64px);
  --max: 1280px;
  --wrap: calc(var(--max) + var(--pad) * 2);
  --head: "IBM Plex Sans KR", "Pretendard Variable", sans-serif;
  --sans: "Pretendard Variable", Pretendard, -apple-system, "Apple SD Gothic Neo", "Noto Sans KR", sans-serif;
}
*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 90px; }
body { margin: 0; background: var(--bg); color: var(--ink); font: 400 17px/1.72 var(--sans); letter-spacing: -0.01em; word-break: keep-all; overflow-x: hidden; }
img { display: block; max-width: 100%; height: auto; }
a { color: inherit; }
h1, h2, h3 { margin: 0; font-family: var(--head); }
p { margin: 0; }
.sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
:focus-visible { outline: 3px solid var(--blue); outline-offset: 3px; }

.btn { display: inline-flex; align-items: center; justify-content: center; min-height: 52px; padding: 0 24px; border-radius: 4px; font: 600 16px/1 var(--sans); text-decoration: none; cursor: pointer; border: 1.5px solid transparent; transition: background .2s, color .2s, border-color .2s; }
.btn--blue { background: var(--blue); color: #fff; }
.btn--blue:hover { background: var(--blue-d); }
.btn--ghost { border-color: var(--rule); color: var(--ink); background: #fff; }
.btn--ghost:hover { border-color: var(--ink); }

/* 머리: 두 줄 */
.hd { position: sticky; top: 0; z-index: 50; background: #fff; }
.hd__util { background: var(--ink); color: #c3cad8; font-size: 13.5px; }
.hd__util-in { max-width: var(--wrap); margin: 0 auto; padding: 8px var(--pad); display: flex; justify-content: space-between; gap: 16px; }
.hd__util a { color: #fff; text-decoration: none; font-weight: 600; }
.hd__main { max-width: var(--wrap); margin: 0 auto; padding: 0 var(--pad); height: 74px; display: flex; align-items: center; gap: 36px; border-bottom: 1px solid var(--rule); position: relative; }
.hd::after { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 1px; background: var(--rule); }
.logo { display: inline-flex; align-items: center; gap: 12px; text-decoration: none; color: var(--blue); }
.mark { width: 34px; height: 34px; flex: none; }
.logo span { font: 500 18px/1 var(--head); color: var(--ink-2); }
.logo b { font-weight: 700; font-size: 23px; color: var(--ink); letter-spacing: -0.03em; }
.nav { display: flex; gap: 4px; margin-left: auto; height: 100%; }
.nav a { display: flex; align-items: center; padding: 0 14px; text-decoration: none; font-weight: 600; font-size: 15.5px; position: relative; }
.nav a::after { content: ""; position: absolute; left: 14px; right: 14px; bottom: -1px; height: 3px; background: var(--blue); transform: scaleX(0); transition: transform .25s; }
.nav a:hover::after { transform: none; }
.nav .nav__tel { display: none; }
.hd__cta { min-height: 44px; padding: 0 18px; font-size: 15px; }
.hd__toggle { display: none; }

/* 첫 화면: 장부형 그리드 */
.hero { max-width: var(--wrap); margin: 0 auto; padding: clamp(48px, 6vw, 88px) var(--pad) clamp(56px, 7vw, 96px); }
.hero__top { display: grid; grid-template-columns: 1.6fr 1fr; gap: clamp(24px, 4vw, 64px); align-items: end; padding-bottom: clamp(32px, 4vw, 48px); border-bottom: 2px solid var(--ink); }
.hero__title { font: 700 clamp(46px, 5.8vw, 84px)/1.12 var(--head); letter-spacing: -0.045em; }
.hero__side p { color: var(--ink-2); font-size: 17.5px; }
.hero__cta { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 24px; }
.hero__grid { display: grid; grid-template-columns: 1.15fr 1fr 0.85fr; border-bottom: 1px solid var(--rule); }
.hcard { margin: 0; padding: 28px 28px 24px; border-left: 1px solid var(--rule); }
.hcard:first-child { border-left: 0; padding-left: 0; }
.hcard__top { display: flex; justify-content: space-between; align-items: baseline; gap: 12px; margin-bottom: 14px; }
.hcard__h { font: 600 17px/1.3 var(--head); }
.hcard__today { font-size: 13px; color: var(--ink-2); }
.due { list-style: none; margin: 0; padding: 0; }
.due li { display: grid; grid-template-columns: 64px 1fr auto; gap: 14px; align-items: center; padding: 13px 0; border-top: 1px solid var(--rule); }
.due time { font: 600 20px/1 var(--head); font-variant-numeric: tabular-nums; }
.due__n { font-weight: 600; font-size: 15.5px; line-height: 1.35; }
.due__n small { display: block; font-weight: 400; font-size: 13px; color: var(--ink-2); }
.due__d { font: 600 14px/1 var(--head); padding: 6px 9px; border-radius: 3px; background: var(--cool); font-variant-numeric: tabular-nums; }
.due li.is-next .due__d { background: var(--seal); color: #fff; }
.due li.is-next time { color: var(--seal); }
.hcard__foot { margin-top: 14px; font-size: 13.5px; color: var(--ink-2); }
.hcard--pic { padding: 28px; }
.hcard--pic img { width: 100%; height: 100%; min-height: 320px; object-fit: cover; border-radius: 4px; }
.hcard--month { background: var(--cool); border-left: 0; }
.mcal { display: grid; grid-template-columns: repeat(7, 1fr); gap: 2px; margin-top: 14px; font: 500 14px/1 var(--head); text-align: center; font-variant-numeric: tabular-nums; }
.mcal span { padding: 9px 0; border-radius: 3px; }
.mcal .w { font-size: 12px; color: var(--ink-2); padding: 4px 0 8px; }
.mcal .sun { color: var(--seal); }
.mcal .today { background: var(--ink); color: #fff; }
.mcal .dl { background: var(--hl); font-weight: 700; }
.mcal .dl.today { background: var(--ink); box-shadow: inset 0 -4px 0 var(--hl); }
.mcal__key { margin-top: 12px; font-size: 13px; color: var(--ink-2); display: flex; align-items: center; gap: 8px; }
.mcal__key i { width: 14px; height: 14px; background: var(--hl); border-radius: 2px; }

/* 섹션 머리 */
.sec-head { display: grid; grid-template-columns: 1fr 1fr; gap: 16px 64px; align-items: end; margin-bottom: clamp(32px, 4vw, 52px); }
.sec-head h2 { font: 700 clamp(32px, 3.6vw, 50px)/1.2 var(--head); letter-spacing: -0.04em; }
.sec-head p { color: var(--ink-2); }

/* 업종 */
.industry { max-width: var(--wrap); margin: 0 auto; padding: clamp(64px, 8vw, 112px) var(--pad); }
.ind { list-style: none; margin: 0; padding: 0; border-top: 2px solid var(--ink); }
.ind__row { display: grid; grid-template-columns: 240px 1fr auto; gap: 24px; align-items: center; padding: 24px 16px 24px 0; border-bottom: 1px solid var(--rule); transition: background .25s, padding .25s; }
.ind__row:hover { background: var(--cool); padding-left: 16px; }
.ind__row h3 { font: 600 21px/1.3 var(--head); }
.ind__row p { color: var(--ink-2); }
.ind__tags { display: flex; gap: 6px; flex-wrap: wrap; justify-content: flex-end; }
.ind__tags span { font-size: 13px; font-weight: 600; padding: 4px 10px; border: 1px solid var(--rule); border-radius: 999px; background: #fff; white-space: nowrap; }

/* 기장료 계산기 (대표 효과 1) */
.fee { background: var(--blue); color: #fff; padding: clamp(64px, 8vw, 112px) var(--pad); display: grid; grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.2fr); gap: clamp(32px, 5vw, 80px); align-items: start; }
.fee > * { min-width: 0; }
@media (min-width: 1409px) { .fee { padding-left: calc((100vw - var(--max)) / 2); padding-right: calc((100vw - var(--max)) / 2); } }
.fee h2 { font: 700 clamp(32px, 3.6vw, 50px)/1.2 var(--head); letter-spacing: -0.04em; }
.fee__intro > p { margin-top: 18px; color: #d3dcfa; }
.fee__intro .fee__warn { font-size: 14px; padding: 12px 14px; border: 1px dashed rgba(255, 255, 255, 0.5); border-radius: 4px; }
.calc { background: #fff; color: var(--ink); border-radius: 6px; padding: clamp(24px, 3vw, 40px); display: grid; grid-template-columns: 1fr 1fr; gap: 24px 32px; box-shadow: 0 30px 60px -30px rgba(10, 20, 60, 0.6); }
.seg { border: 0; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 0; }
.seg legend { font-weight: 600; font-size: 14.5px; margin-bottom: 8px; padding: 0; width: 100%; }
.seg label { display: block; flex: 1 1 auto; }
.seg input { position: absolute; opacity: 0; }
.seg span { display: block; text-align: center; padding: 12px 14px; border: 1.5px solid var(--rule); font-weight: 600; cursor: pointer; margin-left: -1.5px; }
.seg label:first-of-type span { border-radius: 4px 0 0 4px; margin-left: 0; }
.seg label:last-of-type span { border-radius: 0 4px 4px 0; }
.seg input:checked + span { background: var(--ink); color: #fff; border-color: var(--ink); position: relative; }
.seg input:focus-visible + span { outline: 3px solid var(--blue); outline-offset: 2px; position: relative; z-index: 1; }
.calc__f { display: grid; gap: 8px; font-weight: 600; font-size: 14.5px; grid-template-columns: 1fr auto; align-items: center; }
.calc__f select { grid-column: 1 / -1; font: 500 16px/1.4 var(--sans); padding: 12px 14px; border: 1.5px solid var(--rule); border-radius: 4px; background: #fff; color: var(--ink); }
.calc__f output { font: 700 18px/1 var(--head); color: var(--blue); font-variant-numeric: tabular-nums; }
.calc__f input[type="range"] { grid-column: 1 / -1; width: 100%; accent-color: var(--blue); height: 28px; margin: 0; }
.calc__scale { grid-column: 1 / -1; display: flex; justify-content: space-between; font-size: 12.5px; font-weight: 400; color: var(--ink-2); margin-top: -6px; }
.calc__out { grid-column: 1 / -1; border-top: 2px solid var(--ink); padding-top: 22px; display: grid; grid-template-columns: 1.35fr 1fr; gap: 8px 32px; }
.calc__label { font-weight: 600; font-size: 14.5px; color: var(--ink-2); grid-column: 1; }
.calc__sum { grid-column: 1; font: 700 clamp(28px, 2.7vw, 40px)/1.1 var(--head); font-variant-numeric: tabular-nums; letter-spacing: -0.03em; display: flex; flex-wrap: wrap; align-items: baseline; gap: 4px 8px; }
.calc__sum small { font-size: 18px; color: var(--ink-2); }
.calc__dash { color: var(--rule); }
.calc__inc { grid-column: 2; grid-row: 1 / span 3; list-style: none; margin: 0; padding: 0; font-size: 14.5px; display: grid; gap: 6px; align-content: start; }
.calc__inc li { padding-left: 24px; position: relative; }
.calc__inc li::before { content: ""; position: absolute; left: 2px; top: 6px; width: 12px; height: 7px; border-left: 2px solid var(--green); border-bottom: 2px solid var(--green); transform: rotate(-45deg); }
.calc__inc li.off { color: #a3abb9; text-decoration: line-through; }
.calc__inc li.off::before { border-color: #c4cad4; }
.calc__extra { grid-column: 1; font-size: 13.5px; color: var(--ink-2); }
.calc__sum.is-bump span[data-lo], .calc__sum.is-bump span[data-hi] { animation: bump .35s ease; }
@keyframes bump { 40% { color: var(--blue); } }

/* 한 달 흐름 */
.month { max-width: var(--wrap); margin: 0 auto; padding: clamp(64px, 8vw, 112px) var(--pad); }
.flow { list-style: none; margin: 0; padding: 48px 0 0; position: relative; display: grid; grid-template-columns: repeat(31, 1fr); }
.flow::before { content: ""; position: absolute; left: 0; right: 0; top: 18px; height: 12px; background: repeating-linear-gradient(90deg, var(--rule) 0 1px, transparent 1px calc(100% / 31)); border-top: 2px solid var(--ink); }
.flow li { grid-row: 1; position: relative; padding-top: 20px; grid-column: var(--d) / span 7; padding-right: 20px; }
.flow li:nth-child(1) { grid-column: 1 / span 8; }
.flow li:nth-child(2) { grid-column: 10 / span 6; }
.flow li:nth-child(3) { grid-column: 16 / span 9; }
.flow li:nth-child(4) { grid-column: 25 / span 7; padding-right: 0; }
.flow li::before { content: ""; position: absolute; top: -34px; left: 0; width: 14px; height: 14px; border-radius: 50%; background: var(--blue); box-shadow: 0 0 0 4px #fff; }
.flow__day { font: 700 14px/1 var(--head); color: var(--blue); }
.flow h3 { font: 600 20px/1.3 var(--head); margin: 8px 0 8px; }
.flow p { color: var(--ink-2); font-size: 15.5px; }

/* 절세 조언 + 형광펜 (대표 효과 2) */
.tips { max-width: var(--wrap); margin: 0 auto; padding: 0 var(--pad) clamp(64px, 8vw, 112px); display: grid; grid-template-columns: 1.4fr 1fr; gap: 0; align-items: stretch; }
.tips__paper { background: #fff; border: 1px solid var(--rule); padding: clamp(28px, 4vw, 56px); background-image: linear-gradient(transparent calc(100% - 1px), #e8edf4 1px); background-size: 100% 44px; background-position: 0 30px; position: relative; }
.tips__paper::before { content: ""; position: absolute; top: 0; bottom: 0; left: clamp(16px, 2.6vw, 36px); width: 1.5px; background: #f2b7b1; }
.tips__paper h2 { font: 700 clamp(26px, 2.6vw, 36px)/1.3 var(--head); letter-spacing: -0.03em; margin-bottom: 20px; padding-left: 12px; }
.tips__paper ul { list-style: none; margin: 0; padding: 0 0 0 12px; counter-reset: t; }
.tips__paper li { counter-increment: t; padding: 10px 0 10px 40px; position: relative; font-size: 17.5px; line-height: 1.75; }
.tips__paper li::before { content: counter(t); position: absolute; left: 0; top: 13px; width: 26px; height: 26px; border-radius: 50%; border: 1.5px solid var(--ink); display: grid; place-items: center; font: 600 13px/1 var(--head); }
mark { background: linear-gradient(transparent 52%, var(--hl) 52%, var(--hl) 92%, transparent 92%) no-repeat 0 0 / 0% 100%; color: inherit; padding: 0 2px; font-weight: 600; transition: background-size .9s cubic-bezier(.6, .1, .2, 1); -webkit-box-decoration-break: clone; box-decoration-break: clone; }
mark.is-on { background-size: 100% 100%; }
.tips__note { margin-top: 20px; font-size: 13.5px; color: var(--ink-2); padding-left: 12px; }
.tips__pic { margin: 0; }
.tips__pic img { width: 100%; height: 100%; object-fit: cover; }

/* 숫자 */
.facts { border-top: 2px solid var(--ink); border-bottom: 1px solid var(--rule); }
.facts dl { max-width: var(--wrap); margin: 0 auto; padding: 0 var(--pad); display: grid; grid-template-columns: repeat(4, 1fr); }
.facts dl > div { padding: 32px 24px; border-left: 1px solid var(--rule); }
.facts dl > div:first-child { border-left: 0; padding-left: 0; }
.facts dt { font-size: 14.5px; color: var(--ink-2); font-weight: 600; }
.facts dd { margin: 10px 0 0; font: 600 18px/1 var(--head); }
.facts dd span { font-size: clamp(44px, 5vw, 68px); font-weight: 700; letter-spacing: -0.04em; margin-right: 4px; font-variant-numeric: tabular-nums; color: var(--blue); }

/* 사람: 도장 */
.people { max-width: var(--wrap); margin: 0 auto; padding: clamp(64px, 8vw, 112px) var(--pad); }
.ppl { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(3, 1fr); gap: 0; border-top: 1px solid var(--rule); }
.ppl li { display: flex; gap: 22px; padding: 28px 24px 28px 0; border-bottom: 1px solid var(--rule); }
.ppl li + li { padding-left: 24px; border-left: 1px solid var(--rule); }
.seal { flex: none; width: 76px; height: 76px; border-radius: 50%; border: 3px solid var(--seal); color: var(--seal); display: grid; place-items: center; font: 700 30px/1 var(--head); transform: rotate(-8deg); box-shadow: inset 0 0 0 3px #fff, inset 0 0 0 4.5px var(--seal); }
.seal--s { width: 40px; height: 40px; font-size: 17px; border-width: 2px; box-shadow: inset 0 0 0 2px #fff, inset 0 0 0 3px var(--seal); }
.ppl__r { font-size: 14px; font-weight: 600; color: var(--blue); }
.ppl h3 { font: 600 22px/1.3 var(--head); margin: 2px 0 6px; }
.ppl li p:last-child { color: var(--ink-2); font-size: 15.5px; }

/* 상담 */
.contact { max-width: var(--wrap); margin: 0 auto clamp(64px, 8vw, 112px); padding: 0 var(--pad); display: grid; grid-template-columns: 1fr 1fr; gap: clamp(32px, 5vw, 72px); }
.contact h2 { font: 700 clamp(32px, 3.6vw, 50px)/1.2 var(--head); letter-spacing: -0.04em; }
.contact__l > p { margin: 16px 0 28px; color: var(--ink-2); }
.contact__info { margin: 0 0 28px; border-top: 2px solid var(--ink); }
.contact__info div { display: grid; grid-template-columns: 88px 1fr; gap: 12px; padding: 14px 0; border-bottom: 1px solid var(--rule); }
.contact__info dt { font-weight: 600; }
.contact__info dd { margin: 0; color: var(--ink-2); }
.contact__pic { margin: 0; }
.contact__pic img { width: 100%; aspect-ratio: 16 / 9; object-fit: cover; border-radius: 4px; }
.cform { display: grid; gap: 18px; align-content: start; background: var(--cool); padding: clamp(24px, 3.5vw, 44px); border-radius: 6px; }
.cform label { display: grid; gap: 8px; font-weight: 600; font-size: 14.5px; }
.cform input:not([type]), .cform input[inputmode], .cform textarea { font: 400 16px/1.5 var(--sans); padding: 13px 14px; border: 1.5px solid var(--rule); border-radius: 4px; background: #fff; color: var(--ink); width: 100%; resize: vertical; }
.cform input:focus, .cform textarea:focus { outline: none; border-color: var(--blue); }
.cform .seg span { background: #fff; }
.cform .seg input:checked + span { background: var(--ink); }
.cform .agree { display: flex; gap: 10px; align-items: flex-start; font-weight: 400; color: var(--ink-2); }
.agree input { width: 20px; height: 20px; margin: 2px 0 0; accent-color: var(--blue); flex: none; }
.cform__msg { font-weight: 600; color: var(--blue); min-height: 1.4em; font-size: 15px; }

/* 바닥 */
.ft { background: var(--cool); border-top: 2px solid var(--ink); padding: 48px var(--pad) 36px; font-size: 14.5px; color: var(--ink-2); }
.ft__in { max-width: var(--max); margin: 0 auto; display: grid; grid-template-columns: auto 1fr; gap: 48px; align-items: start; }
.ft__desc { margin-top: 12px; }
.ft__table { border-collapse: collapse; justify-self: end; }
.ft__table th, .ft__table td { text-align: left; padding: 6px 14px 6px 0; vertical-align: top; }
.ft__table th { font-weight: 600; color: var(--ink); white-space: nowrap; font-size: 13.5px; }
.ft__table td { padding-right: 32px; }
.ft__table a { text-decoration: none; }
.ft__note { max-width: var(--max); margin: 28px auto 0; padding-top: 18px; border-top: 1px solid var(--rule); font-size: 13px; }

/* 서브 */
.phero { max-width: var(--wrap); margin: 0 auto; padding: clamp(56px, 7vw, 96px) var(--pad) clamp(32px, 4vw, 48px); border-bottom: 2px solid var(--ink); display: grid; grid-template-columns: 1fr 1fr; gap: 24px 64px; align-items: end; }
.phero h1 { font: 700 clamp(48px, 6vw, 88px)/1.05 var(--head); letter-spacing: -0.05em; }
.phero p { color: var(--ink-2); font-size: 17.5px; }
.sub .phero { border-bottom: 0; }
.sub .phero::after { content: ""; grid-column: 1 / -1; height: 2px; background: var(--ink); margin-top: 16px; }
.greet { max-width: var(--wrap); margin: 0 auto; padding: clamp(48px, 6vw, 80px) var(--pad); display: grid; grid-template-columns: 1fr 1.2fr; gap: clamp(32px, 5vw, 80px); align-items: center; }
.greet__pic { margin: 0; }
.greet__pic img { width: 100%; aspect-ratio: 4 / 3.2; object-fit: cover; border-radius: 4px; }
.greet__body h2 { font: 700 clamp(28px, 3vw, 40px)/1.3 var(--head); letter-spacing: -0.035em; margin-bottom: 24px; }
.greet__body p { color: var(--ink-2); margin-bottom: 14px; }
.greet__body .greet__sign { display: flex; align-items: center; gap: 14px; margin-top: 24px; color: var(--ink); font-weight: 600; }
.rules { background: var(--ink); color: #fff; padding: clamp(56px, 7vw, 96px) var(--pad); }
.rules h2 { max-width: var(--max); margin: 0 auto 32px; font: 700 clamp(28px, 3vw, 40px)/1.2 var(--head); letter-spacing: -0.035em; }
.rules dl { max-width: var(--max); margin: 0 auto; display: grid; grid-template-columns: repeat(4, 1fr); gap: 0; }
.rules dl div { padding: 24px 24px 0 0; border-top: 1px solid #3b4559; }
.rules dl div + div { padding-left: 24px; border-left: 1px solid #3b4559; }
.rules dt { font: 600 19px/1.3 var(--head); color: var(--hl); margin-bottom: 10px; }
.rules dd { margin: 0; color: #b9c2d3; font-size: 15.5px; }
.hist { max-width: var(--wrap); margin: 0 auto; padding: clamp(64px, 8vw, 112px) var(--pad) 0; }
.ledger { width: 100%; border-collapse: collapse; font-size: 16px; }
.ledger th, .ledger td { text-align: left; padding: 16px 16px 16px 0; border-bottom: 1px solid var(--rule); vertical-align: top; }
.ledger thead th { border-bottom: 2px solid var(--ink); font-size: 13.5px; color: var(--ink-2); font-weight: 600; }
.ledger tbody th { font: 700 18px/1.4 var(--head); font-variant-numeric: tabular-nums; width: 120px; }
.ledger td:last-child { text-align: right; font: 600 17px/1.4 var(--head); font-variant-numeric: tabular-nums; padding-right: 0; }
.ledger thead th:last-child { text-align: right; padding-right: 0; }
.office { max-width: var(--wrap); margin: 0 auto; padding: 0 var(--pad) clamp(64px, 8vw, 112px); }
.office__grid { display: grid; grid-template-columns: 1fr 1.5fr 1fr; gap: 20px; }
.office__grid figure { margin: 0; }
.office__grid img { width: 100%; aspect-ratio: 3 / 3.4; object-fit: cover; border-radius: 4px; }
.office__grid figcaption { margin-top: 10px; font-size: 14.5px; font-weight: 600; }
.svc { max-width: var(--wrap); margin: 0 auto; padding: clamp(32px, 4vw, 56px) var(--pad) 0; }
.svc__wrap { overflow-x: auto; }
.ledger--svc { min-width: 760px; }
.ledger--svc tbody th { font-size: 18px; width: 240px; }
.ledger--svc td:last-child { text-align: left; font: 400 16px/1.6 var(--sans); color: var(--ink-2); }
.ledger--svc thead th:last-child { text-align: left; }
.ledger--svc tr.is-pick { background: linear-gradient(transparent 0, transparent), var(--blue-l); }
.ledger--svc tr.is-pick th a { color: var(--blue); }
.ledger--svc td:nth-child(2), .ledger--svc td:nth-child(3) { white-space: nowrap; }
.sdetail { max-width: var(--wrap); margin: clamp(64px, 8vw, 112px) auto; padding: 0 var(--pad); }
.sdetail__head { display: grid; grid-template-columns: 1fr 1.3fr; gap: 24px 64px; padding-bottom: 32px; border-bottom: 2px solid var(--ink); }
.sdetail__head h2 { font: 700 clamp(32px, 3.8vw, 52px)/1.15 var(--head); letter-spacing: -0.04em; }
.sdetail__head p { color: var(--ink-2); }
.sdetail__grid { display: grid; grid-template-columns: 1fr 1fr; gap: 0; }
.sdetail__grid > section { padding: 32px 32px 32px 0; }
.sdetail__grid > section + section { padding-left: 32px; padding-right: 0; border-left: 1px solid var(--rule); }
.sdetail__grid h3, .faq h3 { font: 600 21px/1.3 var(--head); margin-bottom: 16px; }
.check { list-style: none; margin: 0; padding: 0; }
.check li { padding: 11px 0 11px 34px; border-bottom: 1px solid var(--rule); position: relative; }
.check li::before { content: ""; position: absolute; left: 0; top: 13px; width: 20px; height: 20px; border-radius: 3px; }
.check li.y::before { background: var(--blue); }
.check li.y::after { content: ""; position: absolute; left: 6px; top: 17px; width: 8px; height: 5px; border-left: 2px solid #fff; border-bottom: 2px solid #fff; transform: rotate(-45deg); }
.check li.n { color: var(--ink-2); }
.check li.n::before { border: 1.5px dashed #9aa4b4; }
.need { margin: 0; padding: 0 0 0 22px; display: grid; gap: 10px; }
.need li::marker { font: 600 15px var(--head); color: var(--blue); }
.faq { border-top: 2px solid var(--ink); padding-top: 32px; }
.faq details { border-bottom: 1px solid var(--rule); }
.faq summary { cursor: pointer; padding: 18px 40px 18px 0; font-weight: 600; font-size: 17px; list-style: none; position: relative; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::before, .faq summary::after { content: ""; position: absolute; right: 6px; top: 50%; width: 14px; height: 2px; background: var(--ink); }
.faq summary::after { transform: rotate(90deg); transition: transform .25s; }
.faq details[open] summary::after { transform: none; }
.faq details p { padding: 0 0 20px; color: var(--ink-2); max-width: 46em; }
.sdetail__cta { margin-top: 40px; display: flex; flex-wrap: wrap; justify-content: space-between; align-items: center; gap: 16px; padding: 28px 32px; background: var(--blue-l); border-radius: 6px; }
.sdetail__cta p { font: 600 19px/1.4 var(--head); }

@media (max-width: 1100px) {
  .hero__grid { grid-template-columns: 1fr 1fr; }
  .hcard--pic { display: none; }
  .hcard--month { border-left: 1px solid var(--rule); }
  .calc { grid-template-columns: 1fr; }
  .fee { grid-template-columns: 1fr; }
}
@media (max-width: 860px) {
  body { font-size: 16px; }
  .hd__util p { display: none; }
  .hd__util-in { justify-content: flex-end; padding-top: 6px; padding-bottom: 6px; }
  .hd__main { height: 62px; gap: 10px; }
  .logo b { font-size: 21px; }
  .logo span { font-size: 16px; }
  .mark { width: 30px; height: 30px; }
  .hd__cta { margin-left: auto; min-height: 40px; padding: 0 12px; font-size: 14px; }
  .hd__toggle { display: inline-flex; align-items: center; min-height: 40px; padding: 0 12px; border: 1.5px solid var(--ink); border-radius: 4px; background: #fff; font: 600 14px/1 var(--sans); color: var(--ink); cursor: pointer; }
  .hd__toggle[aria-expanded="true"] { background: var(--ink); color: #fff; }
  .nav { display: none; position: absolute; top: 100%; left: 0; right: 0; height: auto; flex-direction: column; gap: 0; background: #fff; border-bottom: 2px solid var(--ink); padding: 4px var(--pad) 16px; }
  .nav.is-open { display: flex; }
  .nav a { padding: 16px 0; border-bottom: 1px solid var(--rule); font-size: 17px; }
  .nav a::after { display: none; }
  .nav .nav__tel { display: flex; color: var(--blue); }
  .hero__top { grid-template-columns: 1fr; }
  .hero__title { font-size: clamp(38px, 10.6vw, 56px); }
  .hero__cta .btn { flex: 1 1 auto; }
  .hero__grid { grid-template-columns: 1fr; }
  .hcard { padding-left: 0; padding-right: 0; border-left: 0; }
  .hcard--month { margin: 0 calc(var(--pad) * -1); padding: 24px var(--pad); }
  .sec-head { grid-template-columns: 1fr; }
  .ind__row { grid-template-columns: 1fr; gap: 8px; padding-right: 0; }
  .ind__row:hover { padding-left: 0; background: none; }
  .ind__tags { justify-content: flex-start; }
  .calc { padding: 22px 18px; }
  .calc__out { grid-template-columns: 1fr; }
  .calc__inc { grid-column: 1; grid-row: auto; margin-top: 8px; }
  .flow { grid-template-columns: 1fr; padding: 0 0 0 28px; }
  .flow::before { left: 6px; right: auto; top: 8px; bottom: 8px; width: 2px; height: auto; background: var(--ink); border: 0; }
  .flow li, .flow li:nth-child(n) { grid-column: 1; grid-row: auto; padding: 0 0 28px; }
  .flow li::before { top: 4px; left: -28px; }
  .tips { grid-template-columns: 1fr; }
  .tips__pic { display: none; }
  .tips__paper { margin: 0 calc(var(--pad) * -1); border-left: 0; border-right: 0; }
  .tips__paper li { font-size: 16.5px; }
  .facts dl { grid-template-columns: 1fr 1fr; }
  .facts dl > div { padding: 24px 16px; }
  .facts dl > div:nth-child(3) { border-left: 0; padding-left: 0; }
  .facts dl > div:nth-child(n+3) { border-top: 1px solid var(--rule); }
  .ppl { grid-template-columns: 1fr; }
  .ppl li, .ppl li + li { padding: 22px 0; border-left: 0; }
  .seal { width: 64px; height: 64px; font-size: 26px; }
  .contact { grid-template-columns: 1fr; }
  .contact__pic { display: none; }
  .cform { margin: 0 calc(var(--pad) * -1); border-radius: 0; }
  .ft__in { grid-template-columns: 1fr; gap: 24px; }
  .ft__table { justify-self: start; }
  .ft__table tr { display: grid; grid-template-columns: 96px 1fr; }
  .ft__table th, .ft__table td { padding: 4px 0; }
  .phero, .greet, .sdetail__head, .sdetail__grid { grid-template-columns: 1fr; }
  .rules dl { grid-template-columns: 1fr; }
  .rules dl div, .rules dl div + div { padding: 20px 0; border-left: 0; }
  .ledger tbody th { width: 72px; font-size: 16px; }
  .ledger th, .ledger td { padding: 14px 10px 14px 0; font-size: 15px; }
  .office__grid { grid-template-columns: 1fr 1fr; }
  .office__grid figure:nth-child(2) { grid-column: span 2; grid-row: 1; }
  .office__grid figure:nth-child(2) img { aspect-ratio: 16 / 10; }
  .sdetail__grid > section, .sdetail__grid > section + section { padding: 28px 0; border-left: 0; }
  .sdetail__grid > section + section { border-top: 1px solid var(--rule); }
  .sdetail__cta { padding: 22px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  mark { transition: none; }
  .ind__row { transition: none; }
  .calc__sum.is-bump span { animation: none; }
}