/* Valcerin Accounting & Advisory — shared styles */
:root {
  --forest: #14301f;
  --forest-2: #1d4430;
  --forest-3: #0d2216;
  --ivory: #f8f4e9;
  --ivory-2: #efe9d8;
  --champagne: #c9a96e;
  --champagne-soft: #e4d2a8;
  --ink: #1b2a20;
  --muted: #5a6a5f;
  --line: rgba(20, 48, 31, 0.14);
  --radius: 6px;
  --max: 1160px;
  --serif: "Fraunces", Georgia, "Times New Roman", serif;
  --sans: "Hanken Grotesk", system-ui, -apple-system, "Segoe UI", sans-serif;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--sans);
  font-size: 17px;
  line-height: 1.65;
  color: var(--ink);
  background: var(--ivory);
  -webkit-font-smoothing: antialiased;
}
img, svg { max-width: 100%; display: block; }
a { color: inherit; }
h1, h2, h3, h4 {
  font-family: var(--serif);
  font-weight: 500;
  line-height: 1.15;
  letter-spacing: -0.01em;
  margin: 0 0 0.6em;
  color: var(--forest);
}
h1 { font-size: clamp(2rem, 4.6vw, 3.6rem); }
h2 { font-size: clamp(1.55rem, 3vw, 2.4rem); }
h3 { font-size: 1.3rem; }
p { margin: 0 0 1.1em; max-width: 64ch; }

:focus-visible { outline: 2px solid var(--champagne); outline-offset: 3px; }
.skip {
  position: absolute; left: -999px; top: 8px; background: var(--forest); color: var(--ivory);
  padding: 8px 14px; z-index: 100; border-radius: var(--radius);
}
.skip:focus { left: 8px; }

.wrap { width: min(var(--max), 100% - 48px); margin-inline: auto; }
.section { padding: clamp(44px, 6vw, 76px) 0; }
.section--tint { background: var(--ivory-2); }
.section--dark { background: var(--forest); color: var(--ivory); }
.section--dark h2, .section--dark h3 { color: var(--ivory); }
.section--dark p { color: rgba(248, 244, 233, 0.78); }
.lead { font-size: 1.15rem; color: var(--muted); }
.section--dark .lead { color: rgba(248, 244, 233, 0.78); }
.head { max-width: 680px; margin-bottom: 32px; }
.head p { margin-bottom: 0; }

/* Header */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(248, 244, 233, 0.94);
  backdrop-filter: blur(8px);
  border-bottom: 1px solid var(--line);
}
.nav { display: flex; align-items: center; justify-content: space-between; height: 76px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; }
.brand-mark {
  width: 40px; height: 40px; border-radius: 50%;
  background: var(--forest); color: var(--champagne);
  display: grid; place-items: center;
  font-family: var(--serif); font-size: 1.35rem; font-weight: 500;
}
.brand-name { font-family: var(--serif); font-size: 1.2rem; color: var(--forest); line-height: 1.1; }
.brand-name small { display: block; font-family: var(--sans); font-size: 0.74rem; color: var(--muted); letter-spacing: 0.02em; }
.menu { display: flex; align-items: center; gap: 30px; list-style: none; margin: 0; padding: 0; }
.menu a { text-decoration: none; font-size: 0.97rem; color: var(--ink); padding: 6px 0; border-bottom: 2px solid transparent; }
.menu a:hover { border-color: var(--champagne-soft); }
.menu a.active { border-color: var(--champagne); color: var(--forest); font-weight: 600; }
.menu .btn { border-bottom: 0; padding: 11px 20px; }
.menu-toggle { display: none; background: none; border: 1px solid var(--line); border-radius: var(--radius); width: 44px; height: 44px; cursor: pointer; color: var(--forest); }

/* Buttons */
.btn {
  display: inline-flex; align-items: center; gap: 8px;
  font: 600 0.97rem var(--sans);
  padding: 14px 26px; border-radius: var(--radius);
  background: var(--forest); color: var(--ivory);
  border: 1px solid var(--forest);
  text-decoration: none; cursor: pointer;
  transition: background 0.2s, color 0.2s, border-color 0.2s;
}
.btn:hover { background: var(--forest-2); }
.btn--gold { background: var(--champagne); border-color: var(--champagne); color: var(--forest-3); }
.btn--gold:hover { background: var(--champagne-soft); border-color: var(--champagne-soft); }
.btn--ghost { background: transparent; color: var(--forest); border-color: var(--forest); }
.btn--ghost:hover { background: var(--forest); color: var(--ivory); }
.section--dark .btn--ghost { color: var(--ivory); border-color: rgba(248, 244, 233, 0.5); }
.section--dark .btn--ghost:hover { background: var(--ivory); color: var(--forest); }
.actions { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 24px; }

/* Hero */
.hero { background: var(--forest); color: var(--ivory); position: relative; overflow: hidden; }
.hero .wrap { position: relative; z-index: 1; display: grid; grid-template-columns: 1.15fr 0.85fr; gap: 64px; align-items: center; padding-block: clamp(48px, 7vw, 84px); }
.hero h1 { color: var(--ivory); margin-bottom: 0.45em; }
.hero p { color: rgba(248, 244, 233, 0.8); font-size: 1.15rem; }
.hero-rule { width: 64px; height: 2px; background: var(--champagne); margin-bottom: 22px; }

/* Ledger panel (hero visual, pure CSS) */
.ledger {
  background: var(--ivory); color: var(--ink);
  border-radius: 10px; padding: 28px 30px;
  box-shadow: 0 30px 60px -20px rgba(0, 0, 0, 0.5);
  border-top: 4px solid var(--champagne);
  animation: rise 0.9s ease both;
}
.ledger h3 { font-size: 1.1rem; margin-bottom: 4px; }
.ledger .sub { font-size: 0.85rem; color: var(--muted); margin-bottom: 18px; }
.ledger-row { display: flex; justify-content: space-between; align-items: center; padding: 12px 0; border-top: 1px solid var(--line); font-size: 0.95rem; }
.ledger-row span:last-child { font-variant-numeric: tabular-nums; font-weight: 600; color: var(--forest); }
.ledger-row .ok { display: inline-flex; align-items: center; gap: 8px; }
.ledger-row .ok svg { width: 16px; height: 16px; color: var(--champagne); }
.ledger-total { background: var(--forest); color: var(--ivory); margin: 18px -30px -28px; padding: 16px 30px; border-radius: 0 0 6px 6px; display: flex; justify-content: space-between; font-size: 0.95rem; }
.ledger-total strong { color: var(--champagne); font-family: var(--serif); font-weight: 500; }
@keyframes rise { from { opacity: 0; transform: translateY(18px); } to { opacity: 1; transform: none; } }

/* Page banner */
.banner { background: var(--forest); color: var(--ivory); padding: clamp(40px, 5.5vw, 64px) 0; border-bottom: 3px solid var(--champagne); }
.banner h1 { color: var(--ivory); margin-bottom: 0.3em; }
.banner p { color: rgba(248, 244, 233, 0.8); font-size: 1.15rem; margin: 0; }

/* Grids and cards */
.grid { display: grid; gap: 24px; }
.grid--3 { grid-template-columns: repeat(3, 1fr); }
.grid--2 { grid-template-columns: repeat(2, 1fr); }
.grid--4 { grid-template-columns: repeat(4, 1fr); }
.card { background: var(--ivory); border: 1px solid var(--line); border-radius: var(--radius); padding: 32px 28px; transition: border-color 0.2s, transform 0.2s; }
.section--tint .card { background: var(--ivory); }
.card:hover { border-color: var(--champagne); transform: translateY(-3px); }
.card p { color: var(--muted); margin: 0; font-size: 0.98rem; }
.icon { width: 46px; height: 46px; color: var(--forest); background: var(--ivory-2); border-radius: 50%; display: grid; place-items: center; margin-bottom: 20px; }
.section--tint .icon { background: var(--ivory); border: 1px solid var(--line); }
.icon svg { width: 24px; height: 24px; }
.section--dark .icon { background: rgba(201, 169, 110, 0.15); color: var(--champagne); }

/* Service detail rows */
.service { display: grid; grid-template-columns: 280px 1fr; gap: 40px; padding: 32px 0; border-top: 1px solid var(--line); }
.service:first-of-type { border-top: 0; padding-top: 0; }
.service h2 { font-size: 1.7rem; margin-bottom: 0; }
.service ul { margin: 0; padding: 0; list-style: none; display: grid; gap: 10px; }
.service li { padding-left: 28px; position: relative; color: var(--ink); }
.service li::before { content: ""; position: absolute; left: 0; top: 0.62em; width: 14px; height: 2px; background: var(--champagne); }

/* Process steps */
.steps { counter-reset: s; }
.step { position: relative; padding-top: 28px; border-top: 2px solid var(--champagne); }
.step::before { counter-increment: s; content: "Step " counter(s); font-family: var(--serif); font-size: 1.05rem; color: var(--champagne); display: block; margin-bottom: 8px; }
.step p { color: rgba(248, 244, 233, 0.78); margin: 0; }

/* Two-column text */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; align-items: start; }
.values { display: grid; gap: 28px; }
.value { display: grid; grid-template-columns: 46px 1fr; gap: 18px; }
.value .icon { margin: 0; }
.value h3 { margin-bottom: 4px; font-size: 1.15rem; }
.value p { margin: 0; color: var(--muted); }

/* CTA band */
.cta { text-align: center; }
.cta h2 { margin-inline: auto; max-width: 20ch; }
.cta p { margin-inline: auto; }
.cta .actions { justify-content: center; }

/* Industries list */
.industry { display: flex; gap: 20px; align-items: flex-start; }
.industry .icon { flex: none; margin: 0; }
.industry h3 { margin-bottom: 6px; }
.industry p { margin: 0 0 10px; color: var(--muted); }
.tags { display: flex; flex-wrap: wrap; gap: 8px; padding: 0; margin: 0; list-style: none; }
.tags li { font-size: 0.82rem; padding: 3px 12px; border: 1px solid var(--line); border-radius: 99px; color: var(--forest); }

/* Contact */
.contact { display: grid; grid-template-columns: 0.8fr 1.2fr; gap: 64px; align-items: start; }
.contact-info .lead { margin-bottom: 28px; }
.contact-info .item { display: flex; gap: 16px; margin-bottom: 26px; }
.contact-info .icon { margin: 0; flex: none; }
.contact-info h3 { font-size: 1.05rem; margin-bottom: 2px; }
.contact-info p { margin: 0; color: var(--muted); }
.contact-info a { color: var(--forest); font-weight: 600; text-underline-offset: 3px; }
form.form { background: var(--ivory); border: 1px solid var(--line); border-top: 4px solid var(--champagne); border-radius: var(--radius); padding: 36px; }
.field { margin-bottom: 20px; }
.field-row { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }
.field label { display: block; font-weight: 600; font-size: 0.92rem; margin-bottom: 6px; color: var(--forest); }
.field input, .field select, .field textarea {
  width: 100%; font: inherit; color: var(--ink);
  padding: 13px 14px; background: #fff;
  border: 1px solid rgba(20, 48, 31, 0.28); border-radius: var(--radius);
}
.field textarea { min-height: 140px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { outline: 2px solid var(--champagne); outline-offset: 1px; border-color: var(--forest); }
.field.invalid input, .field.invalid select, .field.invalid textarea { border-color: #9b2c2c; }
.error { display: none; color: #9b2c2c; font-size: 0.85rem; margin-top: 5px; }
.field.invalid .error { display: block; }
.hp { position: absolute; left: -9999px; }
.form-note { font-size: 0.88rem; color: var(--muted); margin: 16px 0 0; }
.form-status { display: none; margin-top: 18px; padding: 14px 16px; border-radius: var(--radius); background: var(--ivory-2); border-left: 4px solid var(--champagne); font-size: 0.95rem; }
.form-status.show { display: block; }

/* Footer */
.site-footer { background: var(--forest-3); color: rgba(248, 244, 233, 0.75); padding: 48px 0 24px; font-size: 0.95rem; }
.site-footer h4 { color: var(--ivory); font-size: 1.05rem; margin-bottom: 14px; }
.footer-grid { display: grid; grid-template-columns: 1.6fr 1fr 1fr 1.2fr; gap: 40px; padding-bottom: 32px; border-bottom: 1px solid rgba(248, 244, 233, 0.14); }
.site-footer ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 8px; }
.site-footer a { text-decoration: none; }
.site-footer a:hover { color: var(--champagne); }
.site-footer .brand-name { color: var(--ivory); }
.site-footer .brand-name small { color: rgba(248, 244, 233, 0.6); }
.site-footer p { max-width: 36ch; margin-top: 16px; }
.legal { padding-top: 24px; font-size: 0.84rem; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 10px; }

/* Responsive */
@media (max-width: 960px) {
  .hero .wrap, .split, .contact { grid-template-columns: 1fr; gap: 40px; }
  .grid--3, .grid--4 { grid-template-columns: repeat(2, 1fr); }
  .service { grid-template-columns: 1fr; gap: 18px; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 760px) {
  .menu-toggle { display: grid; place-items: center; }
  .menu {
    position: absolute; top: 76px; left: 0; right: 0; flex-direction: column; align-items: stretch;
    gap: 0; background: var(--ivory); border-bottom: 1px solid var(--line);
    padding: 8px 24px 20px; display: none;
  }
  .menu.open { display: flex; }
  .menu li a { display: block; padding: 14px 0; border-bottom: 1px solid var(--line); }
  .menu .btn { margin-top: 14px; justify-content: center; }
}
@media (max-width: 600px) {
  body { font-size: 16px; }
  h1 { font-size: 1.85rem; }
  h2 { font-size: 1.45rem; }
  h3 { font-size: 1.12rem; }
  .service h2 { font-size: 1.3rem; }
  .lead, .hero p, .banner p { font-size: 1.02rem; }
  .section { padding: 40px 0; }
  .card { padding: 24px 20px; }
  .wrap { width: min(var(--max), 100% - 40px); }
  .grid--2, .grid--3, .grid--4, .field-row, .footer-grid { grid-template-columns: 1fr; }
  form.form { padding: 24px 20px; }
  .ledger-total { margin-inline: -30px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  .ledger { animation: none; }
  .card, .btn { transition: none; }
}