.guide-hero{padding:72px 0 64px;border-bottom:1px solid var(--rule)}.guide-hero h1{max-width:950px;font-size:clamp(40px,5.5vw,72px);line-height:1.14}.eyebrow{font-size:12px;text-transform:uppercase;letter-spacing:.12em;margin-bottom:24px}.guide-deck{max-width:850px;font-size:20px;color:var(--slate)}.guide-meta{font-size:12px;color:var(--slate);margin-top:28px}.guide-layout{display:grid;grid-template-columns:230px minmax(0,780px);gap:72px;padding-block:64px 88px;align-items:start}.guide-index{position:sticky;top:138px;font-size:13px}.guide-index strong{display:block;margin-bottom:18px}.guide-index a{display:block;padding:10px 0;border-top:1px solid var(--rule);line-height:1.5}.article-section{padding:0 0 36px;margin-bottom:36px;border-bottom:1px solid var(--rule)}.article-section:last-child{border-bottom:0;margin-bottom:0;padding-bottom:0}.article-section h2{font-size:clamp(27px,3vw,36px);margin-bottom:22px;line-height:1.3}.article-section p{margin-bottom:20px}.article-section a,.guide-related a{text-decoration:underline;text-underline-offset:4px;overflow-wrap:anywhere}.article-section ul{margin:20px 0;padding-left:23px}.article-section li{padding-left:6px;margin-bottom:13px}.table-scroll{max-width:100%;overflow-x:auto;margin:28px 0}table{width:100%;border-collapse:collapse;font-size:15px;line-height:1.6}th,td{padding:14px 12px;border-bottom:1px solid var(--rule);text-align:left;vertical-align:top}th{background:var(--mist);font-weight:600}td:last-child,th:last-child{text-align:right;white-space:nowrap}.guide-related{padding:36px 0 54px;border-top:1px solid var(--rule);font-size:15px}.guide-related .wrap{display:flex;gap:36px;justify-content:space-between;align-items:baseline}.guide-related p{margin:0}.preparation .article-section:first-child ul{list-style:none;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:24px 32px;margin-top:28px}.preparation .article-section:first-child li{border-top:1px solid var(--rule);padding:18px 0 0;margin:0}.preparation .article-section:first-child li strong{display:block;margin-bottom:8px}.ratio .guide-hero{background:var(--navy);color:var(--ivory)}.ratio .guide-deck,.ratio .guide-meta{color:var(--mist)}.ratio .guide-hero a{color:var(--ivory)}.ratio .article-section:nth-child(1)>p:first-of-type,.ratio .article-section:nth-child(2)>p:first-of-type{font-family:Libre,Georgia,serif;font-size:clamp(22px,3vw,30px);padding:24px 0;border-block:1px solid var(--rule);line-height:1.5}.ratio .article-section:nth-child(4){background:var(--mist);padding:32px;margin-inline:-32px}.ratio .article-section:nth-child(4) h2{max-width:500px}.guide-breadcrumbs{display:flex;gap:12px;font-size:12px;margin-bottom:32px;color:var(--slate);flex-wrap:wrap}.service-answer{max-width:820px;margin-top:48px;padding-top:28px;border-top:1px solid var(--rule)}.service-answer h2{font-size:27px;margin-bottom:18px}.service-answer p{font-size:16px}.guide-paths{padding-block:44px;border-top:1px solid var(--rule)}.guide-paths h2{font-size:30px}.guide-paths-list{display:grid;grid-template-columns:1fr 1fr;gap:48px}.guide-paths-list a{display:block;padding-top:22px;border-top:1px solid var(--rule);font-family:Libre,Georgia,serif;font-size:23px;line-height:1.4}.guide-paths-list p{font-size:14px;color:var(--slate);margin-top:14px}.guide-paths-list a span{display:block;font-family:Manrope,sans-serif;font-size:12px;margin-top:16px;text-decoration:underline;text-underline-offset:4px}.receipt-row{gap:16px}.receipt-row output{text-align:right}.receipt-row.difference>span{max-width:175px}

@media(max-width:900px){.guide-layout{grid-template-columns:1fr;gap:32px;padding-block:40px 56px}.guide-index{position:static;display:flex;gap:16px;flex-wrap:wrap}.guide-index a{font-size:12px;max-width:220px}.guide-index strong{width:100%;margin-bottom:0}.guide-hero{padding:48px 0}.guide-related .wrap{display:block}.guide-related p{margin-bottom:18px}.guide-paths-list{gap:28px}.ratio .article-section:nth-child(4){margin-inline:0;padding:24px}}

@media(max-width:600px){.guide-layout{gap:32px}.guide-index{display:block}.guide-index a{max-width:none;padding:12px 0}.guide-deck{font-size:18px}.preparation .article-section:first-child ul,.guide-paths-list{grid-template-columns:1fr}.guide-paths-list{gap:24px}.article-section{padding-bottom:24px;margin-bottom:30px}.guide-hero h1{font-size:40px}.article-section h2{font-size:28px}.ratio .article-section:nth-child(4){padding:18px}th,td{padding:12px 8px;font-size:13px}.receipt-row.difference>span{max-width:150px}}