:root{--green:#146451;--green-dark:#114b3d;--green-light:#edf5f1;--ink:#222d29;--muted:#66736c;--line:#e2e8e3;--paper:#fff;--canvas:#f8faf8;--body-size:16px;--sidebar:270px;scroll-behavior:smooth;scroll-padding-top:110px;color-scheme:light}
*{box-sizing:border-box}body{margin:0;color:var(--ink);background:var(--paper);font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans KR","Malgun Gothic",sans-serif;letter-spacing:-.025em}a{color:inherit;text-decoration:none}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button,summary{cursor:pointer}button{color:inherit}a:focus-visible,button:focus-visible,summary:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #2c8b72;outline-offset:4px}button:disabled{opacity:.35;cursor:default}img{max-width:100%;height:auto}svg{display:block}button{background:white;border:1px solid var(--line);border-radius:8px}button:hover{background:var(--green-light)}.skip{position:fixed;top:-100px;left:20px;padding:15px;background:var(--green);color:white;z-index:100}.skip:focus{top:10px}[hidden]{display:none!important}
.topbar{height:76px;position:sticky;top:0;background:rgba(255,255,255,.97);border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;padding:0 36px;gap:32px;z-index:20}.brand{display:flex;align-items:center;gap:12px;white-space:nowrap}.brand img{width:38px;height:38px}.brand b{font-size:19px;letter-spacing:-.055em}.brand small{font-size:10px;display:block;letter-spacing:.13em;color:var(--green);margin-top:4px;font-weight:600}.topnav{display:flex;gap:28px;font-size:14px;font-weight:600;margin-left:auto}.topnav a:hover,.topnav a[aria-current]{color:var(--green)}.site-search{display:flex;align-items:center;width:280px;border:1px solid var(--line);background:var(--canvas);border-radius:9px;padding:0 12px;gap:9px}.site-search input{width:100%;min-width:0;height:39px;border:0;outline:none;background:transparent;font-size:13px}.site-search button{border:0;background:transparent;color:var(--muted);padding:4px}.progress{height:2px;background:var(--green);position:absolute;bottom:-1px;left:0;width:0;transition:width .15s}.local-badge{font-size:10px;letter-spacing:.08em;padding:4px 6px;border:1px solid var(--line);border-radius:4px;color:var(--muted)}
.sidebar{position:fixed;top:76px;left:0;bottom:0;width:var(--sidebar);border-right:1px solid var(--line);background:#f9fbf9;overflow:auto;padding:29px 20px 24px 26px;scrollbar-width:thin}.sidebar-title{display:flex;align-items:center;justify-content:space-between;padding:0 10px;margin-bottom:20px;font-size:12px;font-weight:700;letter-spacing:.04em;color:var(--muted)}.sidebar-title span{font-size:11px;font-weight:400}.side-home{display:flex;gap:10px;font-size:14px;font-weight:650;padding:11px 12px;border-radius:7px;margin-bottom:22px}.side-home[aria-current]{background:var(--green-light);color:var(--green)}.nav-group{margin-bottom:23px}.nav-group h2{font-size:11px;letter-spacing:.03em;font-weight:650;color:#76837b;margin:0 11px 9px}.nav-group ol{list-style:none;margin:0;padding:0}.nav-group a{display:flex;align-items:baseline;gap:10px;line-height:1.55;font-size:13px;padding:8px 11px;border-radius:6px;margin:2px 0}.nav-group a>span{font-size:10px;color:#8a958d;min-width:16px;font-variant-numeric:tabular-nums}.nav-group a:hover{background:#eef3ee}.nav-group a[aria-current]{background:#e5f0e9;color:var(--green-dark);font-weight:700;box-shadow:inset 3px 0 var(--green)}.sidebar-foot{border-top:1px solid var(--line);padding:20px 11px 0;color:var(--muted);font-size:11px;line-height:1.9}.sidebar-foot a{text-decoration:underline;text-underline-offset:3px}.mobile-nav{display:none}
.workspace{margin-left:var(--sidebar)}.home{max-width:1200px;margin:auto;padding:54px 54px 0}.eyebrow{font-size:11px;letter-spacing:.13em;text-transform:uppercase;color:var(--green);font-weight:700;display:flex;align-items:center;gap:9px}.eyebrow:before{content:"";width:6px;height:6px;background:var(--green);border-radius:50%}.hero{position:relative;display:grid;grid-template-columns:1.5fr 1fr;gap:30px;padding:17px 0 42px;border-bottom:1px solid var(--line)}.hero h1{font-size:44px;line-height:1.4;letter-spacing:-.07em;font-weight:750;margin:19px 0 20px;word-break:keep-all}.hero h1 em{font-style:normal;color:var(--green)}.hero p{color:var(--muted);font-size:16px;line-height:1.95;margin:0 0 27px;word-break:keep-all}.hero-actions{display:flex;align-items:center;gap:22px}.button{display:inline-flex;align-items:center;justify-content:center;gap:20px;border-radius:7px;background:var(--green);color:#fff;padding:13px 18px;font-size:14px;font-weight:650;min-height:45px}.button:hover{background:var(--green-dark)}.text-link{font-size:13px;color:var(--green);font-weight:650;display:inline-flex;gap:13px;align-items:center}.hero-meta{display:flex;gap:22px;color:var(--muted);font-size:11px;margin-top:25px}.journey{position:relative;align-self:center;min-height:277px;background:#f0f5f0;border-radius:8px;overflow:hidden;border:1px solid #e4ece3;padding:24px}.journey:after{content:"";position:absolute;width:220px;height:220px;border:1px solid #dce6da;border-radius:50%;right:-87px;top:-77px}.journey-label{font-size:9px;font-weight:700;letter-spacing:.14em;color:#728679;position:relative;z-index:1}.journey-route{position:relative;margin-top:23px;padding-left:13px}.journey-route:before{content:"";position:absolute;left:5px;top:9px;bottom:11px;width:2px;background:var(--green)}.journey-stop{position:relative;padding-left:19px;margin-bottom:22px;font-size:13px;font-weight:650}.journey-stop:before{content:"";position:absolute;width:8px;height:8px;background:#fff;border:2px solid var(--green);border-radius:50%;left:-12px;top:4px}.journey-stop small{display:block;font-size:10px;color:#758578;letter-spacing:.02em;font-weight:400;margin-top:5px}.journey-stamp{position:absolute;right:19px;bottom:21px;font-size:10px;letter-spacing:.08em;border:1px solid #bccfbc;color:#61856e;padding:6px 8px;transform:rotate(-8deg)}.notice{display:flex;align-items:flex-start;gap:12px;font-size:12px;color:#67542f;line-height:1.85;background:#faf7ef;border:1px solid #eee7d5;border-radius:7px;padding:12px 17px;margin:24px 0 37px}.notice strong{white-space:nowrap}.notice a{text-decoration:underline;text-underline-offset:3px}.section-heading{display:flex;align-items:center;justify-content:space-between;gap:12px;margin:0 0 20px}.section-heading h2{font-size:23px;letter-spacing:-.05em;margin:0}.section-heading small{font-size:12px;color:var(--muted)}.home-section{margin:0 0 40px}.start-cards{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.start-card{padding:21px;border:1px solid var(--line);border-radius:8px;background:white;transition:border-color .15s,transform .15s}.start-card:hover{border-color:#91b6a3;transform:translateY(-2px)}.card-index{color:var(--green);font-size:11px;font-weight:650;letter-spacing:.08em;display:flex;justify-content:space-between;margin-bottom:22px}.start-card h3{font-size:16px;margin:0 0 10px;letter-spacing:-.04em}.start-card p{font-size:12px;color:var(--muted);line-height:1.85;margin:0;word-break:keep-all}.region-grid{display:grid;grid-template-columns:repeat(4,1fr);border:1px solid var(--line);border-radius:8px;overflow:hidden}.region{padding:21px 18px;background:#f9fbf9;border-right:1px solid var(--line)}.region:last-child{border:0}.region:hover{background:var(--green-light)}.region .region-code{font-size:9px;letter-spacing:.1em;color:#839284}.region h3{font-size:16px;margin:10px 0 8px}.region p{font-size:11px;line-height:1.8;color:var(--muted);margin:0}.region .arrow{display:block;margin-top:16px;color:var(--green)}.home-bottom{display:grid;grid-template-columns:1fr 1fr;gap:35px;margin-bottom:50px}.plain-list{list-style:none;padding:0;margin:0}.plain-list li{border-bottom:1px solid var(--line)}.plain-list a{padding:14px 0;font-size:13px;display:flex;align-items:center;justify-content:space-between;gap:20px}.plain-list a:hover{color:var(--green)}.price-summary{background:var(--canvas);border:1px solid var(--line);border-radius:8px;padding:21px}.price-summary p{font-size:12px;color:var(--muted);line-height:1.8;margin:0}.price-pair{display:flex;justify-content:space-between;gap:15px;margin:16px 0 19px}.price-pair small{font-size:11px;color:var(--muted);display:block;margin-bottom:6px}.price-pair strong{font-size:25px;letter-spacing:-.05em}.price-pair strong:first-letter{font-size:18px}.price-summary .text-link{font-size:12px}
.reading-layout{max-width:1160px;margin:0 auto;display:grid;grid-template-columns:minmax(0,760px) 170px;gap:42px;padding:38px 46px 0}.reading-main{min-width:0}.breadcrumb{font-size:11px;color:var(--muted);display:flex;gap:9px;flex-wrap:wrap;margin:0 0 31px}.breadcrumb a:hover{color:var(--green)}.article-head .eyebrow{margin-bottom:15px}.article-head h1{font-size:34px;line-height:1.5;letter-spacing:-.055em;word-break:keep-all;margin:0 0 20px}.article-meta{display:flex;align-items:center;flex-wrap:wrap;gap:8px 16px;color:var(--muted);font-size:11px;margin-bottom:23px}.reading-tools{display:flex;align-items:center;justify-content:space-between;border-top:1px solid var(--line);padding:13px 0;margin-bottom:24px;gap:10px}.font-controls{display:flex;align-items:center;gap:7px}.font-controls>span{font-size:11px;color:var(--muted);margin-right:3px}.font-controls button{width:33px;height:31px;font-size:12px}.font-controls output{min-width:29px;text-align:center;font-size:11px;color:var(--muted)}.tool-actions{display:flex;gap:7px}.tool-actions button{font-size:11px;padding:7px 10px}.tool-actions button[aria-pressed=true]{background:var(--green-light);border-color:var(--green);color:var(--green)}.answer-box{padding:22px 25px;border-left:3px solid var(--green);background:#f0f6f2;border-radius:0 8px 8px 0;margin-bottom:35px}.answer-box strong{display:block;font-size:12px;letter-spacing:.02em;color:var(--green);margin-bottom:9px}.answer-box p{font-size:var(--body-size);line-height:1.95;margin:0;word-break:keep-all;overflow-wrap:anywhere}.article-body{font-size:var(--body-size);line-height:2;overflow-wrap:anywhere}.article-body section{scroll-margin-top:100px}.article-body h2{font-size:1.36em;line-height:1.6;letter-spacing:-.045em;margin:48px 0 23px;word-break:keep-all}.article-body h2 .anchor{color:#bccdc0;font-size:.75em;padding-left:7px;opacity:0}.article-body h2:hover .anchor,.article-body h2 .anchor:focus{opacity:1}.article-body h3{font-size:1.12em;margin:30px 0 15px}.article-body p{margin:0 0 29px;word-break:keep-all;overflow-wrap:anywhere}.article-body li{margin:9px 0;padding-left:4px;word-break:keep-all}.article-body ul,.article-body ol{padding-left:25px;margin:0 0 30px}.article-body a:not(.button){color:var(--green);text-decoration:underline;text-underline-offset:4px}.article-body strong{font-weight:700}.callout{background:#f3f7f4;border:1px solid var(--line);border-radius:8px;padding:20px 23px;margin:25px 0;font-size:.9em;line-height:1.95}.callout[data-tone=warning]{background:#fbf8ef;border-color:#e9dfc6;color:#66522c}.callout>strong{margin-right:5px}.table-wrap{max-width:100%;overflow-x:auto;border:1px solid var(--line);border-radius:8px;margin:22px 0 25px;scrollbar-width:thin}table{width:100%;border-collapse:collapse;font-size:14px;line-height:1.8;white-space:normal}th{font-weight:650;background:#f0f5f1;color:#456151;text-align:left}th,td{padding:15px 16px;border-bottom:1px solid var(--line);min-width:100px}tr:last-child td{border-bottom:0}tbody tr:nth-child(even){background:#fcfdfb}.table-hint{font-size:11px;color:var(--muted);margin-top:-17px;margin-bottom:24px}.howto-image{margin:30px 0;border:1px solid var(--line);border-radius:10px;overflow:hidden}.howto-image img{display:block;width:100%}.howto-image figcaption{font-size:11px;line-height:1.8;background:var(--canvas);color:var(--muted);padding:13px 16px}.check-list{display:grid;gap:10px;margin-bottom:30px}.check-list label{display:flex;gap:12px;align-items:flex-start;font-size:.9em;line-height:1.9;padding:13px 16px;background:var(--canvas);border:1px solid var(--line);border-radius:7px;cursor:pointer}.check-list input{width:18px;height:18px;margin:6px 0 0;accent-color:var(--green);flex:none}.check-list label:has(input:checked){background:var(--green-light);color:var(--green)}.check-status{font-size:12px;color:var(--green);padding:12px 0}.mobile-page-toc{border:1px solid var(--line);border-radius:7px;padding:13px 18px;margin:0 0 30px;font-size:13px;display:none}.mobile-page-toc summary{font-weight:600}.mobile-page-toc ul{padding-left:20px;line-height:2.1}.right-toc{position:sticky;top:113px;align-self:start;font-size:11px;line-height:1.8;padding-top:5px}.right-toc p{font-size:11px;font-weight:650;margin:0 0 16px}.right-toc ul{list-style:none;margin:0 0 27px;padding:0;border-left:1px solid var(--line)}.right-toc li a{display:block;color:#748078;padding:7px 0 7px 15px}.right-toc li a.active{color:var(--green);box-shadow:-2px 0 var(--green);font-weight:650}.right-toc .rail-note{border-top:1px solid var(--line);padding-top:19px;color:#7b877e;font-size:10px}.right-toc .top-link{color:var(--green);font-size:11px;display:inline-block;margin-top:19px}.sources{border-top:1px solid var(--line);padding-top:24px;margin-top:42px;font-size:12px;line-height:1.9;color:var(--muted)}.sources h2{font-size:14px;color:var(--ink);margin:0 0 12px}.sources ul{padding-left:17px}.sources li{margin:9px 0}.sources a{color:var(--green);text-decoration:underline;text-underline-offset:3px}.source-note{font-size:11px;color:var(--muted)}.page-nav{display:grid;grid-template-columns:1fr 1fr;gap:15px;margin:42px 0 35px}.page-nav a{border:1px solid var(--line);padding:18px 20px;border-radius:8px;font-size:14px;line-height:1.7}.page-nav a:hover{border-color:#81aa94;background:var(--canvas)}.page-nav small{font-size:10px;color:var(--muted);display:block;margin-bottom:5px}.page-nav .next{text-align:right}.ad-row{display:none;grid-template-columns:1fr 1fr;gap:16px;margin:20px 0 34px}.ad-slot{height:250px;display:flex;flex-direction:column;align-items:center;justify-content:center;border:1px dashed #cbd5cd;background:#f8faf8;color:#8a958c;font-size:10px;line-height:2;letter-spacing:.04em;max-width:350px;width:100%;justify-self:center}.ad-slot strong{font-size:11px;font-weight:500}.ad-slot span{font-size:9px}.ad-row.middle{grid-template-columns:1fr}.ad-row.under-title{display:none}.show-ads .ad-row{display:grid}.show-ads .ad-row.under-title{display:none}.ad-row.bottom{margin-bottom:42px}
.footer{margin:35px 46px 0;border-top:1px solid var(--line);padding:28px 0 30px;color:var(--muted);font-size:11px;line-height:1.9}.footer-inner{max-width:975px;margin:auto}.footer-title{font-size:13px;color:#42594b;font-weight:650;margin-bottom:10px}.footer-links{display:flex;gap:10px 20px;flex-wrap:wrap;margin:14px 0}.footer-links a:hover{text-decoration:underline}.footer p{margin:5px 0;font-size:10px}.copyright{display:flex;justify-content:space-between;gap:15px;margin-top:18px;font-size:10px}.wide-content{max-width:1000px;margin:auto;padding:42px 48px 0}.wide-content h1{font-size:33px;line-height:1.5;letter-spacing:-.055em;word-break:keep-all}.lead{font-size:16px;line-height:1.9;color:var(--muted);max-width:760px;margin-bottom:32px}.topic-group{margin-bottom:40px}.topic-group h2{font-size:20px;margin:0 0 15px}.topic-item{display:flex;align-items:flex-start;gap:18px;padding:20px 0;border-bottom:1px solid var(--line)}.topic-item>span{font-size:12px;color:var(--green);padding-top:4px}.topic-item h3{font-size:16px;line-height:1.6;margin:0 0 8px}.topic-item p{font-size:13px;line-height:1.9;color:var(--muted);margin:0}.topic-item:hover h3{color:var(--green)}.search-form-large{display:flex;gap:10px;margin:22px 0}.search-form-large input{min-width:0;flex:1;border:1px solid #becdc3;border-radius:7px;padding:15px;font-size:15px}.search-form-large button{padding:12px 20px;color:#fff;background:var(--green)}.search-count{font-size:13px;color:var(--muted);margin:20px 0}.search-result{border-bottom:1px solid var(--line);padding:20px 0}.search-result h2{font-size:18px;margin:7px 0;line-height:1.6}.search-result small{font-size:11px;color:var(--green)}.search-result p{font-size:13px;line-height:1.85;color:var(--muted);margin:0}.search-result a:hover{color:var(--green)}.empty-state{padding:35px;background:var(--canvas);border-radius:8px;line-height:1.9;font-size:15px}.faq-item{border:1px solid var(--line);border-radius:7px;margin:12px 0;font-size:.88em}.faq-item summary{padding:16px 18px;line-height:1.7;font-weight:600}.faq-item[open]{background:var(--canvas)}.faq-item .faq-answer{padding:0 20px 20px;line-height:1.95}.faq-answer p{margin-bottom:12px}.faq-answer a{font-size:12px}.faq-filter{width:100%;padding:14px 16px;border:1px solid #becdc3;border-radius:7px;font-size:14px;margin:12px 0}.calculator{padding:23px;border:1px solid #cdded2;background:var(--canvas);border-radius:9px;font-size:14px;margin-bottom:26px}.calculator label{display:block;font-size:13px;margin:15px 0 7px}.calculator input{display:block;width:100%;padding:11px 13px;border:1px solid #c4d1c7;border-radius:6px;margin-top:7px;background:#fff}.calculator .calc-result{display:block;font-size:16px;font-weight:650;line-height:1.8;border-top:1px solid var(--line);margin-top:21px;padding-top:19px;color:var(--green)}.calculator p{font-size:12px;color:var(--muted);line-height:1.8;margin:12px 0 0}.toast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%);background:var(--green-dark);color:white;padding:13px 20px;border-radius:8px;font-size:13px;z-index:30;max-width:90vw}.policy{font-size:17px;line-height:2}.policy h2{font-size:22px;margin-top:35px}.policy p{margin-bottom:25px}.policy a{color:var(--green);text-decoration:underline}
.font-controls button{padding:0;white-space:nowrap;line-height:1;display:inline-flex;align-items:center;justify-content:center}.table-hint{line-height:1.8}
@media(min-width:1600px){:root{--sidebar:290px}.sidebar{padding-left:34px}.home{padding-top:65px}.hero h1{font-size:48px}}
@media(max-width:1250px){:root{--sidebar:245px}.topbar{padding:0 25px;gap:20px}.topnav{gap:20px}.site-search{width:220px}.home{padding:38px 35px 0}.reading-layout{padding:35px 35px 0;grid-template-columns:minmax(0,1fr);max-width:860px}.right-toc{display:none}.mobile-page-toc{display:block}.hero{grid-template-columns:1.5fr 1fr;gap:20px}.hero h1{font-size:37px}.journey{padding:20px}.region-grid{grid-template-columns:1fr 1fr}.region:nth-child(2){border-right:0}.region:nth-child(-n+2){border-bottom:1px solid var(--line)}.hero-meta{gap:12px}.start-card{padding:17px}.home-bottom{gap:25px}}
@media(max-width:950px){.topnav{display:none}.site-search{margin-left:auto}.hero{grid-template-columns:1fr}.journey{display:none}.hero h1{font-size:40px}.home-bottom{grid-template-columns:1fr}.start-cards{gap:10px}.start-card{padding:15px}.start-card h3{font-size:15px}.wide-content{padding:32px 30px 0}}
@media(max-width:800px){:root{--sidebar:0px;scroll-padding-top:85px}.topbar{height:65px;padding:0 20px;gap:12px}.brand img{width:32px;height:32px}.brand b{font-size:17px}.brand small{font-size:8px;letter-spacing:.12em;margin-top:3px}.local-badge{display:none}.site-search{width:160px;padding:0 8px}.site-search input{font-size:11px;height:35px}.sidebar{display:none;position:static;width:100%;max-height:65vh;border-right:0;border-bottom:1px solid var(--line);padding:20px 20px 10px}.sidebar.mobile-open{display:block}.sidebar-title{display:none}.sidebar .side-home{margin-bottom:14px}.sidebar .nav-group a{font-size:14px;padding:10px 12px}.sidebar .nav-group h2{font-size:12px}.mobile-nav{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:11px 20px;border-bottom:1px solid var(--line);background:var(--canvas);font-size:11px;color:var(--muted)}.mobile-nav button{border:0;background:none;padding:6px 0;font-size:13px;color:var(--green);font-weight:650}.mobile-nav span{overflow:hidden;text-overflow:ellipsis;white-space:nowrap;max-width:58%;font-size:10px}.workspace{margin:0}.home{padding:29px 24px 0}.hero{padding-top:12px;padding-bottom:30px}.hero h1{font-size:37px;line-height:1.43;margin:16px 0 18px}.hero p{font-size:15px;line-height:1.9}.hero-meta{font-size:10px;margin-top:23px;gap:16px}.hero-actions{gap:20px}.eyebrow{font-size:10px}.hero .button{font-size:13px;padding:12px 16px}.notice{margin:21px 0 29px;font-size:11px;padding:13px;gap:9px;display:block}.notice strong{display:block;margin-bottom:3px}.section-heading h2{font-size:21px}.section-heading small{font-size:10px}.home-section{margin-bottom:32px}.start-cards{grid-template-columns:1fr}.start-card{position:relative;padding:18px 20px 18px 61px}.card-index{position:absolute;top:22px;left:20px;margin:0;font-size:12px}.card-index span{display:none}.start-card h3{font-size:16px}.start-card p{font-size:12px}.region{padding:18px}.home-bottom{margin-bottom:25px;gap:30px}.reading-layout{padding:25px 23px 0;gap:0}.breadcrumb{font-size:10px;margin-bottom:25px}.article-head h1{font-size:27px;line-height:1.55;margin-bottom:18px}.article-head .eyebrow{margin-bottom:13px}.article-meta{font-size:10px;gap:7px 11px;margin-bottom:18px}.reading-tools{padding:12px 0;margin-bottom:21px}.tool-actions button{font-size:10px;padding:7px 8px}.font-controls>span{font-size:10px}.font-controls{gap:5px}.font-controls button{width:30px;height:31px}.answer-box{padding:19px 20px;margin-bottom:25px}.answer-box p{font-size:var(--body-size);line-height:1.95;word-break:normal}.article-body{line-height:2}.article-body p{word-break:normal;margin-bottom:29px}.article-body h2{font-size:1.24em;margin:42px 0 22px;line-height:1.6}.article-body li{word-break:normal}.article-body h2 .anchor{opacity:1}.table-wrap table{font-size:13px}.table-wrap th,.table-wrap td{padding:13px 14px;min-width:105px}.callout{padding:17px 18px}.howto-image{margin:24px 0}.howto-image figcaption{font-size:10px;padding:10px 12px}.mobile-page-toc{font-size:12px;padding:13px 16px}.page-nav{gap:10px;margin-top:35px}.page-nav a{padding:15px;font-size:12px}.page-nav small{font-size:9px}.footer{margin:25px 24px 0;padding:24px 0}.footer-links{font-size:11px;gap:8px 15px}.footer p{font-size:10px}.copyright{display:block;line-height:2}.copyright span{display:block}.wide-content{padding:27px 24px 0}.wide-content h1{font-size:28px}.lead{font-size:15px}.show-ads .ad-row{grid-template-columns:1fr}.show-ads .ad-row.under-title{display:grid}.ad-row .ad-slot:nth-child(2){display:none}.ad-slot{max-width:100%}.policy{font-size:17px}.topic-item{gap:13px}.topic-item h3{font-size:15px}.topic-item p{font-size:12px}.calculator{padding:19px}.search-form-large button{padding:12px 16px}.search-form-large input{font-size:14px;padding:12px}.check-list label{padding:12px}.sources{font-size:11px}}
@media(max-width:390px){.topbar{padding:0 17px}.site-search{width:130px}.brand{gap:8px}.brand b{font-size:16px}.home{padding-left:21px;padding-right:21px}.hero h1{font-size:33px}.hero-meta{gap:10px;font-size:9px}.text-link{font-size:12px}.hero-actions{gap:16px}.reading-layout{padding-left:21px;padding-right:21px}.article-head h1{font-size:26px}.tool-actions{gap:4px}.font-controls>span{display:none}}
@media(prefers-reduced-motion:reduce){:root{scroll-behavior:auto}*{transition:none!important}}
@media print{.topbar,.sidebar,.mobile-nav,.right-toc,.reading-tools,.ad-row,.page-nav,.mobile-page-toc,.footer,.skip{display:none!important}.workspace{margin:0}.reading-layout{display:block;padding:0;max-width:none}.article-body,.answer-box p{font-size:12pt}.article-head h1{font-size:23pt}.table-wrap{overflow:visible}.howto-image{max-width:550px;break-inside:avoid}.faq-item .faq-answer{display:block}.article-body h2{break-after:avoid}}
.language-switch{display:flex;align-items:center;gap:4px;flex:none;font-size:11px;white-space:nowrap}.language-switch a{padding:7px 8px;border-radius:5px}.language-switch [aria-current=true]{background:var(--green-light);color:var(--green);font-weight:700}.language-switch a:hover{background:var(--canvas)}
html[lang=en] body{letter-spacing:0}html[lang=en] .brand b{letter-spacing:-.035em}html[lang=en] .hero h1{letter-spacing:-.04em;line-height:1.2;word-break:normal}html[lang=en] .article-head h1{letter-spacing:-.025em;line-height:1.3;word-break:normal}html[lang=en] .article-body h2{letter-spacing:-.02em;word-break:normal}html[lang=en] .article-body,html[lang=en] .answer-box p{line-height:1.85}html[lang=en] .hero-meta{flex-wrap:wrap}html[lang=en] .section-heading{flex-wrap:wrap}html[lang=en] .reading-tools{flex-wrap:wrap}html[lang=en] .mobile-nav button{flex:none}html[lang=en] .nav-group a{overflow-wrap:anywhere}
.step-diagram{margin:28px 0;border:1px solid var(--line);background:var(--canvas);border-radius:10px;padding:24px}.diagram-title{font-size:18px;font-weight:700;color:var(--green);margin-bottom:18px}.step-diagram ol{counter-reset:step;display:grid;grid-template-columns:1fr 1fr;gap:12px;list-style:none!important;padding:0!important;margin:0!important}.step-diagram li{counter-increment:step;background:white;border:1px solid var(--line);border-radius:7px;padding:14px!important;margin:0!important;font-size:14px;line-height:1.6}.step-diagram li:before{content:counter(step,decimal-leading-zero);display:block;color:var(--green);font-size:11px;font-weight:700;margin-bottom:7px}.step-diagram figcaption{font-size:11px;color:var(--muted);line-height:1.6;margin-top:16px}
@media(max-width:1150px){.topnav{display:none}.site-search{margin-left:auto}}
@media(max-width:600px){.topbar{height:auto;min-height:102px;display:grid;grid-template-columns:minmax(0,1fr) auto;gap:9px;padding:11px 18px}.brand{min-width:0;gap:7px}.brand b{font-size:16px}.brand small{font-size:7px}.brand img{width:29px;height:29px}.language-switch{font-size:10px}.language-switch a{padding:7px 6px}.site-search{grid-column:1/-1;grid-row:2;width:100%;margin:0}.site-search input{height:28px;font-size:12px}.site-search button{font-size:20px;line-height:1}.mobile-nav{padding:8px 18px}.hero h1{overflow-wrap:anywhere}.step-diagram{padding:18px}.step-diagram ol{grid-template-columns:1fr}.reading-tools{flex-wrap:wrap}html[lang=en] .hero h1{font-size:36px}html[lang=en] .article-head h1{font-size:28px}html[lang=en] .article-meta{font-size:10px}.hero-meta{flex-wrap:wrap}:root{scroll-padding-top:125px}.article-body section{scroll-margin-top:125px}}

/* Reader outcomes and portable preparation notes. */
.dated-notice{padding:18px 20px;margin:20px 0;background:#f3f8f4;border-left:3px solid var(--green);border-radius:4px}.dated-notice[hidden]{display:none}
.task-cards{grid-template-columns:repeat(2,minmax(0,1fr))}
.hero .home-identity{font-size:13px;line-height:1.8;margin:14px 0;color:var(--muted)}
.home-identity a,.reader-outcome a{color:var(--green);text-decoration:underline;text-underline-offset:3px}
.reader-outcome{font-size:15px;line-height:1.9;margin:0 0 27px;padding:0 0 20px;border-bottom:1px solid var(--line);color:#42594b}
.reader-outcome strong{display:block;color:var(--green);font-size:12px;margin-bottom:6px}
.article-meta{flex-wrap:wrap}.article-meta a{color:var(--green);text-decoration:underline;text-underline-offset:3px}
.checklist-tools{border:1px solid var(--line);border-radius:10px;background:var(--canvas);padding:24px;margin-top:35px}
.article-body .checklist-tools h2{margin:0 0 16px;font-size:1.15em}
.checklist-tools>div{display:flex;flex-wrap:wrap;gap:12px}
.checklist-tools button{background:white;border:1px solid #9bb7a6;padding:11px 16px;color:var(--green);font-size:14px}
.checklist-tools textarea{display:block;width:100%;font-family:inherit;font-size:14px;line-height:1.8;border:1px solid #9bb7a6;margin-top:12px;padding:12px;background:#fff;resize:vertical}
.checklist-tools [hidden]{display:none}.checklist-tools label{font-size:14px}.checklist-tools [role=status]{font-size:14px;margin:16px 0 0}
.footer p,.footer-links,.copyright{font-size:12px}.copyright{flex-wrap:wrap;overflow-wrap:anywhere}
@media(max-width:800px){.task-cards{grid-template-columns:1fr}.reader-outcome{font-size:15px}.checklist-tools{padding:18px}.hero .home-identity{font-size:12px}.section-heading{flex-wrap:wrap;gap:8px}.section-heading small{flex-basis:100%}}
@media print{.checklist-tools{display:none!important}.check-list input{appearance:auto!important}.reader-outcome{font-size:11pt}.check-list label{break-inside:avoid}.table-wrap{max-width:100%}}
@media print{.table-wrap tr{break-inside:avoid;page-break-inside:avoid}.article-body p{orphans:3;widows:3}.article-body h3{break-after:avoid}.table-hint{display:none}}

/* A 16px reading scale shared by both languages; reader enlargement also scales tables and FAQs. */
@media screen {
  .article-head h1,.wide-content h1{font-size:32px}
  .article-body{line-height:1.95}
  .article-body h2{font-size:1.5em;line-height:1.5;margin:40px 0 20px}
  .article-body h3{font-size:1.25em;line-height:1.6;margin:28px 0 14px}
  .article-body p{margin-bottom:25px}
  .article-body .checklist-tools h2{font-size:1.375em}
  .answer-box p,.reader-outcome,.policy,.table-wrap table{font-size:var(--body-size)}
  .callout,.check-list label,.faq-item{font-size:1em}
  .step-diagram li{font-size:var(--body-size)}
  .faq-answer a{font-size:inherit}
  .lead{font-size:16px}
  .nav-group a,.right-toc,.mobile-page-toc,.topic-item p,.search-result p{font-size:14px}
  .nav-group h2,.sidebar .nav-group h2,.sidebar-title,.right-toc p{font-size:13px}
  .nav-group a>span,.sidebar-title span,.sidebar-foot,.right-toc .rail-note,.right-toc .top-link{font-size:12px}
  .breadcrumb,.article-meta,html[lang=en] .article-meta,.eyebrow{font-size:13px}
  .answer-box strong,.reader-outcome strong,.table-hint,.howto-image figcaption,.step-diagram figcaption,.source-note,.sources{font-size:13px}
  .font-controls>span,.font-controls output,.font-controls button,.tool-actions button,.page-nav small,.check-status{font-size:13px}
  .font-controls button{width:36px;height:36px}
  .font-controls output{min-width:35px}
  .tool-actions button{min-height:36px}
  .reading-tools{flex-wrap:wrap}
  .page-nav a{font-size:15px}
  .start-card p,.region p,.price-summary p,.price-summary .text-link,.plain-list a,.notice{font-size:14px}
  .hero-meta,.hero .home-identity,.section-heading small,.price-pair small{font-size:13px}
  .calculator,.calculator label,.calculator p{font-size:15px}
  .calculator input,.site-search input,.search-form-large input,.faq-filter,.checklist-tools textarea{font-size:16px}
  .footer-title{font-size:15px}
  .footer p,.footer-links,.copyright{font-size:13px}
}
@media screen and (max-width:800px){
  .article-head h1,.wide-content h1,html[lang=en] .article-head h1{font-size:28px}
  .article-body h2{font-size:1.375em;margin-top:34px}
  .article-body h3{font-size:1.25em}
  .mobile-nav,.mobile-nav button{font-size:14px}
}
@media screen and (max-width:390px){
  .article-head h1,.wide-content h1,html[lang=en] .article-head h1{font-size:26px}
}

/* One manually placed article ad; no preview controls or automatic positions. */
.manual-ad{margin:0 0 24px;max-width:100%;min-width:0;min-height:270px}.manual-ad-label{font-size:12px;line-height:1.5;color:var(--muted);text-align:center;margin-bottom:8px}.manual-ad .adsbygoogle{width:100%;min-height:250px}
@media print{.manual-ad{display:none!important}}

.privacy-settings{border:0;background:none;color:inherit;font:inherit;text-decoration:underline;padding:0;margin-left:8px;cursor:pointer}.privacy-settings[hidden]{display:none}