/* Mehar Accounting Services — design system */

:root{
  --ink:#0A1F33; --navy:#0E3A5C; --navy-2:#134a74;
  --teal:#0F9E8E; --teal-d:#0B7D71; --gold:#C8A951;
  --bg:#FBFAF8; --surface:#fff; --line:#E3E1DC;
  --text:#243746; --muted:#65798A;
  --radius:14px; --radius-sm:9px;
  --shadow:0 1px 2px rgba(10,31,51,.05),0 8px 28px -12px rgba(10,31,51,.16);
  --shadow-lg:0 2px 6px rgba(10,31,51,.06),0 24px 56px -20px rgba(10,31,51,.24);
  --wrap:1180px; --narrow:800px;
  --sans:ui-sans-serif,system-ui,-apple-system,"Segoe UI",Inter,Roboto,Helvetica,Arial,sans-serif;
  --serif:ui-serif,Georgia,"Times New Roman",serif;
}

@media (prefers-color-scheme:dark){
  :root{
    --bg:#0B1620; --surface:#111F2B; --line:#22323F;
    --text:#D9E3EA; --muted:#8CA2B4; --ink:#EAF1F6;
    --navy:#1B3A52; --navy-2:#24506F; --teal:#19B3A1; --teal-d:#3FCBBA;
    --shadow:0 1px 2px rgba(0,0,0,.4),0 8px 28px -12px rgba(0,0,0,.6);
    --shadow-lg:0 2px 6px rgba(0,0,0,.45),0 24px 56px -20px rgba(0,0,0,.7);
  }
}

*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{
  margin:0;font-family:var(--sans);color:var(--text);background:var(--bg);
  font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased;
}
img{max-width:100%;height:auto;display:block}
a{color:var(--teal-d);text-decoration:none}
a:hover{text-decoration:underline}
h1,h2,h3,h4{color:var(--ink);line-height:1.18;margin:0 0 .6em;letter-spacing:-.02em;font-weight:700}
h1{font-size:clamp(2.1rem,5.2vw,3.5rem);letter-spacing:-.035em}
h2{font-size:clamp(1.5rem,3vw,2.1rem)}
h3{font-size:1.16rem}
p{margin:0 0 1.1em}
ul,ol{margin:0 0 1.1em;padding-left:1.2em}
hr{border:0;border-top:1px solid var(--line);margin:1.4rem 0}
sup{font-size:.7em}

.wrap{width:min(100% - 2.5rem,var(--wrap));margin-inline:auto}
.wrap.narrow{width:min(100% - 2.5rem,var(--narrow))}
.center{text-align:center}
.muted{color:var(--muted)}
.small{font-size:.9rem}
.micro{font-size:.82rem;color:var(--muted);line-height:1.5}
.skip{position:absolute;left:-9999px}
.skip:focus{left:1rem;top:1rem;z-index:99;background:var(--surface);padding:.7rem 1.1rem;border-radius:8px;box-shadow:var(--shadow)}
:focus-visible{outline:2.5px solid var(--teal);outline-offset:2px;border-radius:4px}

/* ── top bar ── */
.topbar{background:var(--ink);color:#B9CBD8;font-size:.79rem}
.topbar-in{display:flex;justify-content:space-between;align-items:center;gap:1rem;padding:.5rem 0;flex-wrap:wrap}
.topbar-phone{color:#fff;font-weight:600}
.topbar-trust{letter-spacing:.01em}

/* ── header ── */
.site-head{position:sticky;top:0;z-index:40;background:color-mix(in srgb,var(--surface) 90%,transparent);backdrop-filter:blur(14px);border-bottom:1px solid var(--line)}
.head-in{display:flex;align-items:center;gap:1.5rem;padding:.85rem 0}
.brand{display:flex;align-items:center;gap:.65rem;text-decoration:none;flex-shrink:0}
.brand:hover{text-decoration:none}
.brand-mark{
  width:40px;height:40px;border-radius:10px;flex-shrink:0;
  background:linear-gradient(145deg,var(--navy),var(--teal));
  color:#fff;font-weight:800;font-size:1.25rem;
  display:grid;place-items:center;font-family:var(--serif);
}
.brand-text{display:flex;flex-direction:column;line-height:1.1}
.brand-text strong{color:var(--ink);font-size:1.14rem;letter-spacing:.13em;font-weight:800}
.brand-text em{color:var(--muted);font-size:.66rem;font-style:normal;letter-spacing:.09em;text-transform:uppercase}

.nav{display:flex;gap:1.4rem;margin-left:auto;font-size:.93rem;font-weight:500}
.nav a{color:var(--text);text-decoration:none;padding:.3rem 0;border-bottom:2px solid transparent}
.nav a:hover,.nav a.is-active{color:var(--teal-d);border-bottom-color:var(--teal)}
.head-cta{display:flex;align-items:center;gap:.6rem}
.burger{display:none;background:none;border:0;padding:.5rem;cursor:pointer;flex-direction:column;gap:5px}
.burger span{display:block;width:22px;height:2px;background:var(--ink);border-radius:2px;transition:.25s}
.burger[aria-expanded="true"] span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.burger[aria-expanded="true"] span:nth-child(2){opacity:0}
.burger[aria-expanded="true"] span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}

@media(max-width:940px){
  .nav{position:fixed;inset:auto 0 0 0;top:0;padding:5.5rem 1.5rem 2rem;background:var(--surface);flex-direction:column;gap:0;height:100dvh;transform:translateX(100%);transition:transform .28s ease;box-shadow:var(--shadow-lg);overflow-y:auto}
  .nav.open{transform:none}
  .nav a{padding:.95rem 0;border-bottom:1px solid var(--line);font-size:1.05rem}
  .burger{display:flex;z-index:50}
  .head-cta .btn{display:none}
}

/* ── buttons ── */
.btn{
  display:inline-flex;align-items:center;justify-content:center;gap:.45rem;
  background:var(--teal);color:#fff;font-weight:650;font-size:.94rem;
  padding:.68rem 1.25rem;border-radius:var(--radius-sm);border:1.5px solid var(--teal);
  cursor:pointer;text-decoration:none;transition:.18s;text-align:center;line-height:1.3;
}
.btn:hover{background:var(--teal-d);border-color:var(--teal-d);text-decoration:none;transform:translateY(-1px);box-shadow:var(--shadow)}
.btn-sm{padding:.5rem .95rem;font-size:.87rem}
.btn-lg{padding:.92rem 1.7rem;font-size:1rem}
.btn-block{display:flex;width:100%;margin-top:.6rem}
.btn-ghost{background:transparent;color:var(--teal-d);border-color:var(--line)}
.btn-ghost:hover{background:transparent;border-color:var(--teal);color:var(--teal-d)}
.btn-row{display:flex;gap:.75rem;flex-wrap:wrap;margin:1.6rem 0 .8rem}
.btn-row.center{justify-content:center}

/* ── hero ── */
.hero{
  background:
    radial-gradient(1100px 460px at 82% -8%,rgba(15,158,142,.16),transparent 62%),
    linear-gradient(178deg,color-mix(in srgb,var(--navy) 6%,var(--bg)),var(--bg));
  border-bottom:1px solid var(--line);
}
.hero-in{display:grid;grid-template-columns:1.35fr .95fr;gap:3.5rem;align-items:center;padding:4.5rem 0 4rem}
.hero-tight{padding:0}
.hero-tight .wrap{padding:4rem 0 3rem}
.eyebrow{color:var(--teal-d);font-weight:700;font-size:.79rem;letter-spacing:.11em;text-transform:uppercase;margin-bottom:.9rem}
.eyebrow a{color:var(--teal-d)}
.lede{font-size:1.12rem;color:var(--muted);max-width:60ch;line-height:1.62}
.hero-note{font-size:.94rem;color:var(--muted);margin:0}
.hero-note a{color:var(--ink)}

.hero-card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:1.75rem;box-shadow:var(--shadow-lg)}
.hero-card h2{font-size:1.05rem;margin-bottom:1rem}
.price-mini{list-style:none;padding:0;margin:0 0 1.1rem;font-size:.93rem}
.price-mini li{display:flex;justify-content:space-between;gap:1rem;padding:.62rem 0;border-bottom:1px solid var(--line)}
.price-mini li:last-child{border-bottom:0}
.price-mini b{color:var(--ink);white-space:nowrap}
@media(max-width:900px){.hero-in{grid-template-columns:1fr;gap:2.5rem;padding:3rem 0}}

/* ── trust bar ── */
.trustbar{background:var(--ink);color:#C6D6E2;font-size:.85rem}
.trustbar-in{display:flex;gap:2rem;justify-content:center;flex-wrap:wrap;padding:.8rem 0;text-align:center}

/* ── sections ── */
.sec{padding:4.2rem 0}
.sec-alt{background:color-mix(in srgb,var(--navy) 3.5%,var(--bg));border-block:1px solid var(--line)}
.sec-title{margin-bottom:.5rem}
.sec-sub{color:var(--muted);max-width:62ch;margin:0 auto 2.2rem}
.sec-title.center+.sec-sub{margin-top:.4rem}
.page-head{padding:3.4rem 0 2.6rem;background:linear-gradient(178deg,color-mix(in srgb,var(--navy) 5%,var(--bg)),var(--bg))}

/* ── problem cards ── */
.prob-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.15rem;margin-top:2rem}
.prob{display:block;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:1.6rem;text-decoration:none;transition:.2s;color:var(--text)}
.prob:hover{text-decoration:none;transform:translateY(-3px);box-shadow:var(--shadow-lg);border-color:color-mix(in srgb,var(--teal) 45%,var(--line))}
.prob h3{margin-bottom:.5rem}
.prob p{font-size:.95rem;color:var(--muted);margin-bottom:.9rem}
.link{color:var(--teal-d);font-weight:650;font-size:.92rem}

/* ── service grid ── */
.svc-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(285px,1fr));gap:1.15rem;margin-top:2rem}
.svc{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:1.6rem;text-decoration:none;color:var(--text);transition:.2s;display:flex;flex-direction:column}
.svc:hover{text-decoration:none;transform:translateY(-3px);box-shadow:var(--shadow-lg);border-color:color-mix(in srgb,var(--teal) 45%,var(--line))}
.svc-icon{width:30px;height:30px;color:var(--teal);margin-bottom:.9rem}
.svc h3{font-size:1.08rem;margin-bottom:.35rem}
.svc p{font-size:.93rem;color:var(--muted);margin-bottom:.9rem}
.svc-from{margin-top:auto;font-size:.83rem;font-weight:700;color:var(--teal-d);letter-spacing:.02em}
.micro-tag{font-size:.78rem;color:var(--muted);letter-spacing:.03em;text-transform:uppercase;font-weight:600;margin-bottom:.6rem}

/* ── split ── */
.split{display:grid;grid-template-columns:1.5fr .85fr;gap:3rem;align-items:start}
@media(max-width:900px){.split{grid-template-columns:1fr;gap:2rem}}
.sticky{position:sticky;top:6.5rem}
@media(max-width:900px){.sticky{position:static}}

.local-card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:1.7rem;box-shadow:var(--shadow)}
.local-card h3{font-size:1.02rem}
.local-card p{font-size:.93rem;margin-bottom:.9rem}
.big-price{font-size:2.1rem;font-weight:800;color:var(--ink);margin:0 0 .3rem;letter-spacing:-.03em}
.micro-label{font-size:.76rem;text-transform:uppercase;letter-spacing:.1em;color:var(--muted);font-weight:700;margin:0}
.big-link{font-size:1.3rem;font-weight:700;color:var(--ink)}

/* ── lists ── */
.checks{list-style:none;padding:0;margin:1.3rem 0}
.checks li{position:relative;padding-left:1.85rem;margin-bottom:.85rem;font-size:.97rem}
.checks li::before{content:"";position:absolute;left:0;top:.42em;width:15px;height:9px;border-left:2.4px solid var(--teal);border-bottom:2.4px solid var(--teal);transform:rotate(-45deg)}
.checks b{color:var(--ink)}

.pills{list-style:none;padding:0;margin:1.3rem 0;display:flex;flex-wrap:wrap;gap:.5rem}
.pills li{background:var(--surface);border:1px solid var(--line);border-radius:100px;padding:.42rem .95rem;font-size:.87rem;color:var(--text)}

.steps{list-style:none;counter-reset:s;padding:0;margin:2rem 0 0}
.steps li{counter-increment:s;position:relative;padding-left:3.6rem;margin-bottom:1.7rem}
.steps li::before{
  content:counter(s);position:absolute;left:0;top:-.1rem;width:2.5rem;height:2.5rem;
  background:var(--surface);border:1.5px solid var(--teal);color:var(--teal-d);
  border-radius:50%;display:grid;place-items:center;font-weight:800;font-size:1rem;
}
.steps b{display:block;color:var(--ink);font-size:1.05rem;margin-bottom:.2rem}
.steps span{color:var(--muted);font-size:.95rem}

/* ── prose ── */
.prose h2{font-size:1.28rem;margin-top:2rem}
.prose h2:first-child{margin-top:0}
.prose p{color:var(--text);max-width:68ch}
.prose ul{max-width:68ch}
.prose li{margin-bottom:.5rem}
.todo-note{background:#FFF6E0;border:1px solid var(--gold);border-radius:var(--radius-sm);padding:.85rem 1.1rem;font-size:.9rem;color:#6B5310}
@media (prefers-color-scheme:dark){.todo-note{background:#2A2312;color:#E8CE8A}}
.todo{color:var(--gold);font-style:italic}

/* ── faqs ── */
.faqs{margin-top:1.8rem;border-top:1px solid var(--line)}
.faq{border-bottom:1px solid var(--line)}
.faq summary{cursor:pointer;padding:1.1rem 2.5rem 1.1rem 0;font-weight:650;color:var(--ink);position:relative;list-style:none;font-size:1rem}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:.4rem;top:50%;transform:translateY(-50%);font-size:1.5rem;font-weight:400;color:var(--teal);transition:.2s}
.faq[open] summary::after{transform:translateY(-50%) rotate(45deg)}
.faq p{padding:0 2.5rem 1.2rem 0;margin:0;color:var(--muted);font-size:.97rem}

/* ── pricing ── */
.pkg-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(275px,1fr));gap:1.3rem;margin:2.2rem 0 1.3rem}
.pkg{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:1.9rem;display:flex;flex-direction:column;position:relative}
.pkg.is-featured{border:2px solid var(--teal);box-shadow:var(--shadow-lg)}
.pkg-flag{position:absolute;top:-.75rem;left:50%;transform:translateX(-50%);background:var(--teal);color:#fff;font-size:.72rem;font-weight:700;letter-spacing:.07em;text-transform:uppercase;padding:.28rem .8rem;border-radius:100px;white-space:nowrap}
.pkg h3{margin-bottom:.15rem}
.pkg-tag{font-size:.87rem;color:var(--muted);margin-bottom:1rem}
.pkg-price{font-size:2.3rem;font-weight:800;color:var(--ink);letter-spacing:-.035em;margin:0 0 1.2rem}
.pkg-price span{font-size:.92rem;font-weight:500;color:var(--muted);letter-spacing:0}
.pkg ul{list-style:none;padding:0;margin:0 0 1.4rem;flex:1}
.pkg li{position:relative;padding-left:1.6rem;margin-bottom:.62rem;font-size:.92rem}
.pkg li::before{content:"";position:absolute;left:0;top:.42em;width:13px;height:8px;border-left:2.2px solid var(--teal);border-bottom:2.2px solid var(--teal);transform:rotate(-45deg)}

.price-table{width:100%;border-collapse:collapse;margin:1.8rem 0 1rem;font-size:.95rem;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);overflow:hidden}
.price-table th{background:var(--ink);color:#fff;text-align:left;padding:.9rem 1.1rem;font-size:.82rem;letter-spacing:.06em;text-transform:uppercase}
.price-table th:last-child,.price-table td:last-child{text-align:right;white-space:nowrap}
.price-table td{padding:.82rem 1.1rem;border-top:1px solid var(--line)}
.price-table tbody tr:nth-child(odd) td{background:color-mix(in srgb,var(--navy) 2.5%,transparent)}

/* ── cta band ── */
.cta-band{background:linear-gradient(135deg,var(--navy),var(--ink));color:#fff;padding:4rem 0}
.cta-band h2{color:#fff}
.cta-band p{color:#B9CBD8;max-width:56ch;margin-inline:auto}
.cta-band .btn-ghost{color:#fff;border-color:rgba(255,255,255,.4)}
.cta-band .btn-ghost:hover{border-color:#fff;color:#fff}

/* ── form ── */
.form{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:2rem;box-shadow:var(--shadow)}
.form label{display:block;margin-bottom:1.05rem;font-size:.9rem;font-weight:650;color:var(--ink)}
.form input,.form select,.form textarea{
  width:100%;margin-top:.4rem;padding:.72rem .9rem;font:inherit;font-size:.95rem;font-weight:400;
  color:var(--text);background:var(--bg);border:1.5px solid var(--line);border-radius:var(--radius-sm);
}
.form input:focus,.form select:focus,.form textarea:focus{border-color:var(--teal);outline:none;box-shadow:0 0 0 3px color-mix(in srgb,var(--teal) 18%,transparent)}
.form textarea{resize:vertical}
.f-row{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
@media(max-width:600px){.f-row{grid-template-columns:1fr;gap:0}}
.privacy-note{background:color-mix(in srgb,var(--teal) 8%,transparent);border:1px solid color-mix(in srgb,var(--teal) 30%,transparent);border-radius:var(--radius-sm);padding:.8rem 1rem;font-size:.85rem;color:var(--text)}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.form-msg{margin-top:1rem;font-size:.93rem;font-weight:600}
.form-msg.ok{color:var(--teal-d)}
.form-msg.err{color:#C0392B}

/* ── footer ── */
.site-foot{background:var(--ink);color:#A9BFCE;padding:3.5rem 0 1.5rem;font-size:.91rem;margin-top:0}
.site-foot h4{color:#fff;font-size:.82rem;letter-spacing:.09em;text-transform:uppercase;margin-bottom:.9rem}
.site-foot a{color:#CFE0EC}
.site-foot .brand-text strong{color:#fff}
.site-foot .brand-text em{color:#8CA2B4}
.site-foot .muted{color:#8CA2B4}
.foot-grid{display:grid;grid-template-columns:1.7fr 1fr 1fr 1.2fr;gap:2.5rem;padding-bottom:2.5rem}
@media(max-width:900px){.foot-grid{grid-template-columns:1fr 1fr;gap:2rem}}
@media(max-width:560px){.foot-grid{grid-template-columns:1fr}}
.foot-brand p{font-size:.9rem}
.foot-contact{line-height:1.9}
.foot-list{list-style:none;padding:0;margin:0;line-height:2}
.foot-bar{border-top:1px solid rgba(255,255,255,.13);padding-top:1.4rem}
.foot-bar p{margin:0 0 .5rem;font-size:.82rem}
.brand-foot{margin-bottom:1rem}

@media print{.site-head,.topbar,.cta-band,.burger{display:none}}
@media (prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important;scroll-behavior:auto!important}}