:root{--navy:#14263f;--blue:#1d5fc2;--blue-dark:#164a99;--gold:#e8a921;--ink:#22303f;--muted:#5b6b7c;--bg:#fff;--soft:#f4f7fb;--border:#dde5ee;color-scheme:light}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:2rem}
body{margin:0;background:var(--bg);color:var(--ink);font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Arial,sans-serif;font-size:18px;line-height:1.7}
a{color:var(--blue);text-decoration-thickness:1px;text-underline-offset:.19em}
a:hover{color:var(--blue-dark);text-decoration-thickness:2px}
a:focus-visible,summary:focus-visible{outline:3px solid var(--blue);outline-offset:5px;border-radius:2px}
img{max-width:100%;height:auto}
.skip-link{position:absolute;top:-100px;left:1rem;z-index:20;background:var(--navy);color:white;padding:.65rem 1rem}
.skip-link:focus{top:1rem}
.wrap{width:min(1120px,calc(100% - 64px));margin-inline:auto}
.site-header{border-top:4px solid var(--navy);border-bottom:1px solid var(--border);background:white}
.header-inner{display:flex;align-items:center;justify-content:space-between;gap:2rem;padding:20px 0}
.brand{display:flex;align-items:center;gap:1.1rem;color:var(--navy);text-decoration:none;flex-shrink:0}
.brand img{display:block;width:190px;height:auto}
.brand-label{font-size:12px;line-height:1.45;letter-spacing:.08em;text-transform:uppercase;max-width:105px;border-left:1px solid var(--border);padding-left:1.1rem}
.main-nav{display:flex;gap:1.5rem;flex-wrap:wrap;align-items:center;font-size:14px;font-weight:600}
.main-nav a{text-decoration:none;color:var(--navy);padding:.5rem 0;border-bottom:2px solid transparent}
.main-nav a:hover,.main-nav a[aria-current=page]{border-bottom-color:var(--gold)}
.page-heading{padding:62px 0 40px;max-width:880px}
.eyebrow{display:flex;align-items:center;gap:.75rem;color:var(--muted);font-size:12px;font-weight:700;line-height:1.5;letter-spacing:.13em;text-transform:uppercase;margin:0 0 1.2rem}
.eyebrow:before{content:"";display:block;width:28px;height:3px;background:var(--gold);flex:none}
h1,h2,h3{color:var(--navy);line-height:1.2;letter-spacing:-.025em}
h1{font-size:clamp(2.3rem,4.1vw,3.35rem);font-weight:720;margin:0 0 1.3rem;max-width:850px;text-wrap:balance}
.lead{font-size:1.27rem;line-height:1.55;max-width:790px;margin:0 0 1.5rem;color:#34465b}
.page-meta{display:flex;flex-wrap:wrap;gap:.4rem 1.2rem;font-size:13px;color:var(--muted);margin:0}
.layout{display:grid;grid-template-columns:230px minmax(0,1fr);column-gap:68px;align-items:start;border-top:1px solid var(--border);padding-top:40px;padding-bottom:76px}
.layout.short{grid-template-columns:1fr;max-width:770px}
.toc{position:sticky;top:2rem;max-height:calc(100vh - 4rem);overflow-y:auto;padding:0 12px 12px 0;font-size:13px;line-height:1.55}
.toc h2{font-size:12px;letter-spacing:.1em;text-transform:uppercase;margin:0 0 1rem}
.toc ol{list-style:none;margin:0;padding:0}
.toc li{margin:0;border-left:1px solid var(--border)}
.toc a{display:block;text-decoration:none;color:var(--muted);padding:.43rem 0 .43rem 1rem}
.toc a:hover{color:var(--blue);border-left:2px solid var(--blue);margin-left:-1px}
.toc .return-link{margin-top:1.5rem;padding-left:0;text-decoration:underline;color:var(--blue)}
article{max-width:44rem;min-width:0}
article>section{margin:0 0 2.8rem}
h2{font-size:1.75rem;font-weight:700;margin:0 0 1rem;scroll-margin-top:2rem}
h3{font-size:1.19rem;line-height:1.4;margin:1.65rem 0 .65rem;font-weight:700}
p{margin:0 0 1.1rem}
ul,ol{padding-left:1.35rem;margin:0 0 1.25rem}
li{margin:.4rem 0;padding-left:.2rem}
strong{font-weight:650}
.source-note{font-size:14px;color:var(--muted);line-height:1.6;margin-top:.8rem}
.table-scroll{width:100%;overflow-x:auto;margin:1.3rem 0;overscroll-behavior-x:contain}
table{width:100%;border-collapse:collapse;font-size:15px;line-height:1.55;text-align:left}
caption{font-weight:650;text-align:left;color:var(--navy);margin-bottom:.6rem}
th,td{padding:14px 16px;vertical-align:top;border-bottom:1px solid var(--border)}
th{font-weight:650;color:var(--navy);background:var(--soft)}
td:first-child{font-weight:550}
.note{border-left:3px solid var(--gold);padding:1.25rem 1.5rem;background:var(--soft);margin:1.5rem 0}
.note h3{margin:0 0 .6rem;font-size:1.1rem}
.note p:last-child,.service-note p:last-child{margin-bottom:0}
.service-note{border-top:1px solid var(--border);border-bottom:1px solid var(--border);padding:1.1rem 0;margin:1.5rem 0;font-size:16px;line-height:1.65}
.guide-list{list-style:none;padding:0;margin:1.5rem 0 0;border-top:1px solid var(--border)}
.guide-list li{padding:1.15rem 0;margin:0;border-bottom:1px solid var(--border)}
.guide-list a{font-size:1.06rem;font-weight:650;text-decoration:none;display:flex;align-items:baseline;justify-content:space-between;gap:1rem}
.guide-list a:after{content:"→";font-size:1.1rem;font-weight:400;color:var(--muted)}
.guide-list p{margin:.35rem 0 0;font-size:15px;line-height:1.6;color:var(--muted)}
.faq{border-top:1px solid var(--border);padding-top:2rem}
.faq-item{padding:.1rem 0 1rem;border-bottom:1px solid var(--border)}
.faq-item h3{margin-top:1.4rem}
.faq-item p:last-child{margin-bottom:.5rem}
.related{font-size:15px;margin:2rem 0}
.related h2{font-size:1.1rem}
.related ul{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:.5rem 1.4rem}
.related li{margin:0;padding:0}
.disclaimer{background:var(--soft);border-top:1px solid var(--border);padding:1.5rem 1.6rem;margin:2.5rem 0 0;font-size:13px;line-height:1.75;color:var(--muted)}
.disclaimer h2{font-size:.9rem;letter-spacing:0;margin:0 0 .7rem}
.disclaimer p{margin:0}
.site-footer{border-top:1px solid var(--border);padding:35px 0 28px;font-size:13px;color:var(--muted)}
.footer-top{display:flex;justify-content:space-between;gap:2rem;align-items:start}
.footer-name{font-size:16px;color:var(--navy);font-weight:700;margin:0 0 .3rem}
.footer-links{display:flex;gap:.5rem 1.4rem;flex-wrap:wrap;max-width:540px;justify-content:flex-end}
.footer-links a{color:var(--muted)}
.footer-bottom{display:flex;justify-content:space-between;gap:1.5rem;border-top:1px solid var(--border);margin-top:1.5rem;padding-top:1rem}
.footer-bottom p{margin:0}
.footer-bottom nav{display:flex;gap:1.4rem}
@media(max-width:900px){.wrap{width:min(760px,calc(100% - 48px))}.header-inner{gap:1.2rem;flex-wrap:wrap}.brand img{width:176px;height:auto}.main-nav{gap:1.3rem}.layout{grid-template-columns:1fr;gap:0}.toc{position:static;max-height:none;padding:0 0 1.6rem;margin-bottom:2rem;border-bottom:1px solid var(--border)}.toc ol{columns:2;column-gap:1.5rem}.toc li{break-inside:avoid}.toc .return-link{display:none}article{max-width:100%}.page-heading{padding-top:44px}.footer-links{max-width:350px}}
@media(max-width:560px){body{font-size:17px;line-height:1.7}.wrap{width:calc(100% - 36px)}.header-inner{padding:15px 0 12px;gap:.7rem}.brand{gap:.8rem}.brand img{width:150px;height:auto}.brand-label{font-size:10px;padding-left:.8rem;max-width:92px}.main-nav{width:100%;justify-content:space-between;gap:.8rem;font-size:12px}.page-heading{padding:34px 0 28px}h1{font-size:2.25rem;text-wrap:initial;letter-spacing:-.035em}.lead{font-size:1.14rem;line-height:1.6}.page-meta{font-size:12px}.eyebrow{font-size:10px;margin-bottom:1rem}.layout{padding-top:25px;padding-bottom:42px}.toc ol{columns:1}.toc{font-size:13px;padding-bottom:1.2rem;margin-bottom:1.7rem}.toc a{padding:.43rem 0 .43rem .8rem}.toc h2{font-size:11px}h2{font-size:1.5rem}h3{font-size:1.08rem}.table-scroll{margin:1rem 0}table{font-size:13px}th,td{padding:11px 9px}.note{padding:1rem 1.1rem}.disclaimer{padding:1.2rem;font-size:12px}.footer-top,.footer-bottom{display:block}.footer-links{justify-content:flex-start;margin-top:1.2rem}.footer-bottom nav{margin-top:.7rem}.service-note{font-size:15px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{body{font-size:11pt;color:#000}.site-header,.toc,.site-footer,.skip-link{display:none}.wrap{width:100%;max-width:none}.layout,.layout.short{display:block;padding:0;border:0;max-width:none}.page-heading{padding:0 0 1rem}h1{font-size:27pt}h2{font-size:17pt}article{max-width:none}a{color:#000}table,.note,.faq-item{break-inside:avoid}.disclaimer{font-size:9pt;background:none}.table-scroll{overflow:visible}}