/* tallyterms.com: "ledger and rulebook". One stylesheet.
   Tinted ledger paper, green ink rules, an amber marker. Square corners. */
:root {
  --paper: #EDF2EC;
  --surface: #FFFFFF;
  --ink: #14201B;
  --muted: #4A5A52;
  --green: #1F5C46;
  --rule: #B9C8BE;
  --amber: #F2B233;
  --wash: #F7F9F6;
  --heading: "Archivo", "Arial Narrow", system-ui, sans-serif;
  --body: "Public Sans", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --mono: "IBM Plex Mono", ui-monospace, "Cascadia Mono", Consolas, monospace;
  --col: 720px;
  --rail: 240px;
  --gutter: 16px;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --paper: #0F1714;
    --surface: #16211C;
    --ink: #E4EBE6;
    --muted: #A3B5AC;
    --green: #6FC2A0;
    --rule: #2C3D35;
    --amber: #F2B233;
    --wash: #131D18;
    color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --paper: #0F1714;
  --surface: #16211C;
  --ink: #E4EBE6;
  --muted: #A3B5AC;
  --green: #6FC2A0;
  --rule: #2C3D35;
  --amber: #F2B233;
  --wash: #131D18;
  color-scheme: dark;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--body);
  font-size: 1.0625rem;
  line-height: 1.6;
  overflow-wrap: break-word;
}
img, svg { max-width: 100%; }
a { color: var(--green); text-decoration-thickness: 1px; text-underline-offset: .2em; }
a:hover { text-decoration-thickness: 2px; }
:focus-visible { outline: 2px solid var(--green); outline-offset: 2px; }
.prose a { overflow-wrap: anywhere; }

.skip { position: absolute; left: -999px; top: 0; background: var(--ink); color: var(--paper); padding: .5rem 1rem; z-index: 10; }
.skip:focus { left: var(--gutter); }

/* Header: wordmark, nav, accounting double rule */
.site-header { background: var(--paper); border-bottom: 4px double var(--green); }
.site-header .bar {
  max-width: calc(var(--col) + var(--rail) + 64px + 2 * var(--gutter)); margin: 0 auto; padding: .8rem var(--gutter);
  display: flex; align-items: center; gap: .5rem 1.5rem; flex-wrap: wrap;
}
.wordmark, .foot-mark { display: inline-flex; align-items: center; gap: .55rem; text-decoration: none; color: var(--green); }
.wordmark span, .foot-mark span {
  font-family: var(--heading); font-weight: 800; font-stretch: 125%; font-variation-settings: "wdth" 125;
  font-size: 1.35rem; letter-spacing: -.01em; line-height: 1;
}
.tally { flex: none; color: var(--green); }
.site-nav { display: flex; flex-wrap: wrap; gap: .25rem 1.25rem; font-size: .95rem; margin-left: auto; }
.site-nav a { color: var(--ink); text-decoration: none; padding: .2rem 0; border-bottom: 2px solid transparent; }
.site-nav a:hover { border-bottom-color: var(--rule); }
.site-nav a[aria-current="page"] { border-bottom-color: var(--green); }
.theme-toggle {
  font: inherit; font-size: 1rem; line-height: 1; color: var(--ink); background: transparent;
  border: 1px solid var(--rule); border-radius: 0; width: 2.2rem; height: 2.2rem; cursor: pointer;
}
.theme-toggle:hover { border-color: var(--green); }

/* Layout: 720px reading column, 240px rail from 1100px */
main { display: block; }
.wrap { max-width: calc(var(--col) + var(--rail) + 64px + 2 * var(--gutter)); margin: 0 auto; padding: 0 var(--gutter); }
.doc { max-width: calc(var(--col) + 2 * var(--gutter)); margin: 0 auto; padding: 0 var(--gutter); }
.doc-main { min-width: 0; }
.rail { display: none; }
@media (min-width: 1100px) {
  .doc.has-rail {
    max-width: calc(var(--col) + var(--rail) + 64px + 2 * var(--gutter));
    display: grid; grid-template-columns: minmax(0, var(--col)) var(--rail); column-gap: 64px;
  }
  .rail {
    display: block; position: sticky; top: 1.5rem; align-self: start;
    max-height: calc(100vh - 3rem); overflow-y: auto; padding-top: 3rem;
  }
  .toc-mobile { display: none; }
}

/* Type */
h1, h2, h3, h4 { font-family: var(--heading); color: var(--ink); line-height: 1.15; letter-spacing: -.01em; }
h1 { font-weight: 800; font-size: clamp(1.9rem, 5.2vw, 2.75rem); margin: 0 0 .75rem; line-height: 1.08; }
h2 { font-weight: 700; font-size: clamp(1.4rem, 3.4vw, 1.7rem); margin: 2.6rem 0 .8rem; padding-top: .9rem; border-top: 1px solid var(--green); }
h3 { font-weight: 700; font-size: 1.2rem; margin: 1.9rem 0 .5rem; }
h4 { font-weight: 700; font-size: 1.05rem; margin: 1.5rem 0 .4rem; }
p, ul, ol, table, figure, blockquote, pre { margin: 0 0 1.15rem; }
ul, ol { padding-left: 1.3rem; }
li { margin: .3rem 0; }
li::marker { color: var(--green); }
strong { font-weight: 600; }
hr { border: 0; border-top: 1px solid var(--rule); margin: 2.5rem 0; }
blockquote { margin-left: 0; padding-left: 1rem; border-left: 2px solid var(--green); color: var(--muted); }
code { font-family: var(--mono); font-size: .88em; background: var(--surface); border: 1px solid var(--rule); padding: .05em .3em; }
mark { background: var(--amber); color: #14201B; padding: 0 .15em; }
mark.needs { font-family: var(--mono); font-size: .85em; }

/* Page head */
.doc-head { padding: 2.5rem 0 1.25rem; }
.kicker { margin: 0 0 .8rem; font-family: var(--mono); font-size: .78rem; text-transform: uppercase; letter-spacing: .06em; }
.kicker a { text-decoration: none; color: var(--green); border-bottom: 1px solid var(--green); }
.meta { margin: 0 0 .6rem; color: var(--muted); font-size: .92rem; }
.stamps { display: flex; flex-wrap: wrap; gap: .4rem; align-items: center; margin: 0 0 .5rem; }
.sep { color: var(--rule); }

/* Checked stamp */
.stamp {
  display: inline-block; font-family: var(--mono); font-size: .74rem; font-weight: 500; line-height: 1.3;
  font-variant-numeric: tabular-nums; letter-spacing: .03em; text-transform: uppercase;
  color: var(--green); border: 1px solid var(--green); padding: .12rem .4rem; white-space: nowrap;
}
.stamp time { text-transform: none; }
.stamp-line { margin: 1.4rem 0 .5rem; }
.stamp-note { font-size: .92rem; color: var(--muted); }
.stamp-note .stamp { margin-right: .35rem; }

/* Chips: square, outlined */
.chip {
  display: inline-block; font-family: var(--mono); font-size: .72rem; font-weight: 600; line-height: 1.3;
  letter-spacing: .04em; text-transform: uppercase; color: var(--ink);
  border: 1px solid var(--ink); padding: .12rem .4rem; border-radius: 0;
}
.chip-country { border-style: dashed; }

/* Disclosure */
.disclosure { margin: .9rem 0 0; font-size: .92rem; color: var(--muted); border: 1px solid var(--rule); background: var(--surface); padding: .6rem .85rem; }

/* The rule callout */
.rule { background: var(--surface); border-left: 6px solid var(--amber); padding: 1rem 1.2rem 1rem 1.1rem; margin: 0 0 2rem; }
.rule-label { margin: 0 0 .35rem; font-family: var(--mono); font-size: .74rem; font-weight: 600; letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.rule-text { margin: 0; font-size: 1.1rem; line-height: 1.55; }
.rule-src { margin: .7rem 0 0; font-family: var(--mono); font-size: .78rem; display: flex; flex-wrap: wrap; gap: .3rem .1rem; align-items: center; }

/* Mobile table of contents */
.toc-mobile { border: 1px solid var(--rule); background: var(--surface); margin: 0 0 1.5rem; font-size: .95rem; }
.toc-mobile summary { cursor: pointer; padding: .6rem .8rem; font-family: var(--mono); font-size: .78rem; font-weight: 600; letter-spacing: .06em; text-transform: uppercase; color: var(--green); }
.toc-mobile ol { margin: 0; padding: 0 .8rem .8rem 2rem; }

/* Rail */
.rail-block { margin-bottom: 2rem; }
.rail-h { margin: 0 0 .6rem; padding-bottom: .4rem; border-bottom: 3px double var(--green); font-family: var(--mono); font-size: .74rem; font-weight: 600; letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.rail ol, .rail ul { list-style: none; margin: 0; padding: 0; font-size: .86rem; line-height: 1.4; }
.rail li { margin: 0; padding: .35rem 0; border-bottom: 1px solid var(--rule); }
.rail-toc a { color: var(--ink); text-decoration: none; }
.rail-toc a:hover { color: var(--green); text-decoration: underline; }
.rail-src a { font-family: var(--mono); font-size: .76rem; overflow-wrap: anywhere; }
.rail-more { margin: .5rem 0 0; font-family: var(--mono); font-size: .76rem; }

/* Ledger tables */
.table-wrap { overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 0 0 1.6rem; background: var(--surface); border-top: 1px solid var(--green); border-bottom: 1px solid var(--green); }
.table-wrap:focus-visible { outline-offset: 0; }
.table-wrap table { margin: 0; }
table { border-collapse: collapse; width: 100%; font-size: .9rem; line-height: 1.45; }
th, td { text-align: left; vertical-align: top; padding: .55rem .7rem; border-bottom: 1px solid var(--green); }
thead th { font-family: var(--heading); font-weight: 700; font-size: .86rem; border-bottom: 3px double var(--green); background: var(--wash); }
tbody tr:last-child td { border-bottom: 0; }
td.c-src, th.c-src { font-size: .82rem; }
td.c-chk { font-family: var(--mono); font-variant-numeric: tabular-nums; font-size: .8rem; white-space: nowrap; }
.ledger.wide th, .ledger.wide td { min-width: 9.5rem; }
.ledger.wide th:first-child, .ledger.wide td:first-child { min-width: 7.5rem; max-width: 11rem; }
.ledger.sticky th:first-child, .ledger.sticky td:first-child {
  position: sticky; left: 0; z-index: 1; background: var(--surface);
  box-shadow: inset -1px 0 0 var(--green);
}
.ledger.sticky thead th:first-child { background: var(--wash); }
.ledger.wide td:first-child { font-weight: 600; }

/* Worked-example tape */
.tape {
  margin: 1.6rem 0; padding: 1rem 1.1rem 1.1rem; background: var(--surface);
  border-top: 1px dashed var(--muted); border-bottom: 1px dashed var(--muted);
  font-family: var(--mono); font-size: .86rem; line-height: 1.55; font-variant-numeric: tabular-nums;
}
.tape-head { margin: 0 0 .5rem; font-weight: 600; font-size: .76rem; letter-spacing: .06em; text-transform: uppercase; color: var(--green); }
.tape-row { display: flex; align-items: baseline; }
.tape-row .tl { flex: 0 1 auto; min-width: 0; white-space: pre-wrap; }
.tape-row .dots { flex: 1 1 1.25rem; min-width: 1rem; margin: 0 .45rem; border-bottom: 2px dotted var(--rule); transform: translateY(-.3em); }
.tape-row .tv { flex: none; text-align: right; white-space: nowrap; }
.tape-row.total { margin-top: .2rem; font-weight: 600; }
.tape-row.total .tv { border-bottom: 4px double var(--ink); padding-bottom: .05rem; }
.tape-note { margin-top: .3rem; color: var(--muted); }
.tape-note + .tape-note { margin-top: 0; }
.tape-gap { height: .6rem; }

/* Formulas */
pre.formula {
  font-family: var(--mono); font-size: .85rem; line-height: 1.55; font-variant-numeric: tabular-nums;
  background: var(--surface); border-left: 3px solid var(--green); padding: .9rem 1rem; overflow-x: auto;
}
pre.formula code { background: none; border: 0; padding: 0; font-size: inherit; }

/* Guides index: ledger list */
.t-blog-index .prose ul { list-style: none; padding: 0; }
.t-blog-index .prose ul li { margin: 0; padding: .8rem 0; border-bottom: 1px solid var(--rule); }
.t-blog-index .prose ul li:first-child { border-top: 1px solid var(--rule); }
.t-blog-index .prose ul li > a:first-child { font-family: var(--heading); font-weight: 700; font-size: 1.05rem; line-height: 1.3; }
.t-blog-index .prose ul li .stamp { margin-left: .25rem; }

/* Home */
.home-head h1 { font-size: clamp(2rem, 5.6vw, 3rem); }

/* Guide footer */
.byline { margin: 3rem 0 0; padding-top: 1.2rem; border-top: 4px double var(--green); font-size: .92rem; color: var(--muted); }
.related { margin: 1.8rem 0 0; }
.related ul { list-style: none; margin: 0 0 .8rem; padding: 0; }
.related li { margin: 0; padding: .55rem 0; border-bottom: 1px solid var(--rule); }
.related li .stamp { margin-left: .3rem; }

/* Footer */
.site-footer { margin-top: 5rem; border-top: 4px double var(--green); background: var(--surface); font-size: .9rem; color: var(--muted); }
.site-footer .wrap { padding-top: 1.8rem; padding-bottom: 2.2rem; }
.site-footer nav { display: flex; flex-wrap: wrap; gap: .4rem 1.2rem; margin: 0 0 1rem; }
.site-footer p { margin: 0 0 .6rem; max-width: 46rem; }
.foot-mark { margin-bottom: 1rem; }
.foot-mark span { font-size: 1.1rem; }
.copy { font-family: var(--mono); font-size: .78rem; }

@media (min-width: 768px) {
  body { font-size: 1.125rem; }
  .doc-head { padding-top: 3.5rem; }
}
@media (max-width: 560px) {
  .site-header .bar { gap: .5rem 1rem; }
  .site-nav { order: 3; flex-basis: 100%; margin-left: 0; gap: .2rem 1.1rem; }
  .theme-toggle { margin-left: auto; }
}
@media print {
  .site-header, .site-footer, .rail, .toc-mobile, .theme-toggle { display: none; }
  body { background: #fff; }
}