/* ==========================================================================
   Melvin Mora & Associates — Accounting, Auditing & Bookkeeping
   Informational blog — global stylesheet
   ========================================================================== */

/* ---------- Design tokens ---------- */
:root {
  --navy-900: #0b1a34;
  --navy-800: #10254a;
  --navy-700: #163360;
  --blue-600: #1f5fd1;
  --blue-500: #2f74e8;
  --blue-100: #e6efff;
  --teal-500: #14b8a6;
  --teal-600: #0d9488;
  --gold-500: #c8a44d;

  --ink-900: #0f172a;
  --ink-700: #334155;
  --ink-500: #64748b;
  --ink-400: #94a3b8;
  --ink-300: #cbd5e1;
  --ink-100: #f1f5f9;
  --ink-50:  #f8fafc;
  --white:   #ffffff;

  --radius-sm: 8px;
  --radius:    14px;
  --radius-lg: 22px;

  --shadow-sm: 0 1px 3px rgba(15, 23, 42, .08);
  --shadow:    0 8px 24px rgba(15, 23, 42, .10);
  --shadow-lg: 0 24px 60px rgba(15, 23, 42, .16);

  --container: 1120px;
  --container-narrow: 760px;
  --font: "Inter", "Segoe UI", system-ui, -apple-system, Roboto, Helvetica, Arial, sans-serif;
  --serif: "Georgia", "Times New Roman", serif;

  --transition: .2s ease;
}

/* ---------- Reset ---------- */
*, *::before, *::after { box-sizing: border-box; }
* { margin: 0; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body {
  font-family: var(--font);
  color: var(--ink-700);
  background: var(--white);
  line-height: 1.7;
  font-size: 17px;
  -webkit-font-smoothing: antialiased;
}
img { max-width: 100%; display: block; }
a { color: var(--blue-600); text-decoration: none; transition: color var(--transition); }
a:hover { color: var(--blue-500); }
h1, h2, h3, h4 { color: var(--ink-900); line-height: 1.25; font-weight: 800; letter-spacing: -.02em; }
ul, ol { padding-left: 1.3rem; }

/* ---------- Layout helpers ---------- */
.container { width: 100%; max-width: var(--container); margin: 0 auto; padding: 0 24px; }
.section { padding: 80px 0; }
.section--tight { padding: 52px 0; }
.section--alt { background: var(--ink-50); }
.center { text-align: center; }
.narrow { max-width: var(--container-narrow); margin-left: auto; margin-right: auto; }

.eyebrow {
  display: inline-block; font-size: .8rem; font-weight: 700;
  letter-spacing: .12em; text-transform: uppercase; color: var(--blue-600); margin-bottom: 14px;
}
.section-title { font-size: clamp(1.7rem, 3.4vw, 2.4rem); margin-bottom: 16px; }
.section-lead { font-size: 1.12rem; color: var(--ink-500); max-width: 640px; }
.center .section-lead { margin-left: auto; margin-right: auto; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 8px;
  font-family: inherit; font-size: 1rem; font-weight: 700;
  padding: 13px 24px; border-radius: var(--radius-sm); border: 1px solid transparent;
  cursor: pointer; transition: transform var(--transition), box-shadow var(--transition), background var(--transition);
}
.btn:hover { transform: translateY(-2px); }
.btn-primary { background: var(--blue-600); color: #fff; box-shadow: 0 6px 18px rgba(31, 95, 209, .3); }
.btn-primary:hover { background: var(--blue-500); color: #fff; }
.btn-ghost { background: transparent; color: var(--ink-900); border-color: var(--ink-300); }
.btn-ghost:hover { border-color: var(--blue-600); color: var(--blue-600); }
.btn-light { background: #fff; color: var(--navy-900); }
.btn-lg { padding: 15px 32px; font-size: 1.05rem; }

/* ---------- Header / Nav ---------- */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(255, 255, 255, .94);
  backdrop-filter: saturate(180%) blur(12px);
  border-bottom: 1px solid var(--ink-100);
}
.nav { display: flex; align-items: center; justify-content: space-between; height: 72px; }
.brand { display: flex; align-items: center; gap: 11px; font-weight: 800; font-size: 1.12rem; color: var(--navy-900); letter-spacing: -.02em; }
.brand:hover { color: var(--navy-900); }
.brand small { display: block; font-size: .68rem; font-weight: 600; letter-spacing: .06em; text-transform: uppercase; color: var(--ink-400); margin-top: 1px; }
.brand-mark {
  width: 40px; height: 40px; border-radius: 10px; flex-shrink: 0;
  background: linear-gradient(150deg, var(--navy-800), var(--blue-600));
  display: grid; place-items: center; color: #fff; font-weight: 800; font-size: .92rem;
  box-shadow: var(--shadow-sm); letter-spacing: .02em;
}
.nav-links { display: flex; align-items: center; gap: 4px; list-style: none; padding: 0; margin: 0; }
.nav-links a { color: var(--ink-700); font-weight: 600; font-size: .97rem; padding: 9px 14px; border-radius: 8px; }
.nav-links a:hover { background: var(--ink-100); color: var(--navy-900); }
.nav-links a.active { color: var(--blue-600); }
.nav-cta { display: flex; align-items: center; gap: 10px; }
.nav-toggle { display: none; background: none; border: none; cursor: pointer; width: 44px; height: 44px; border-radius: 8px; }
.nav-toggle span, .nav-toggle span::before, .nav-toggle span::after {
  content: ""; display: block; width: 22px; height: 2px; background: var(--navy-900);
  position: relative; transition: var(--transition); margin: 0 auto;
}
.nav-toggle span::before { position: absolute; top: -7px; }
.nav-toggle span::after { position: absolute; top: 7px; }

/* ---------- Hero ---------- */
.hero {
  position: relative; overflow: hidden; padding: 92px 0 96px;
  background: linear-gradient(165deg, var(--navy-900) 0%, var(--navy-700) 60%, #1c4694 100%);
  color: #dbe6fb;
}
.hero::after {
  content: ""; position: absolute; inset: 0; pointer-events: none;
  background:
    radial-gradient(600px 300px at 85% 5%, rgba(20, 184, 166, .18), transparent 60%),
    radial-gradient(500px 300px at 5% 95%, rgba(47, 116, 232, .26), transparent 60%);
}
.hero .container { position: relative; z-index: 1; }
.hero h1 { color: #fff; font-size: clamp(2.1rem, 4.8vw, 3.2rem); margin-bottom: 20px; max-width: 800px; }
.hero p.lead { font-size: 1.2rem; color: #b9c8e6; max-width: 620px; margin-bottom: 30px; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 14px; }
.hero-meta { display: flex; flex-wrap: wrap; gap: 22px; font-size: .9rem; color: #9fb2d6; margin-top: 26px; }
.hero-meta span { display: flex; align-items: center; gap: 7px; }
.hero-meta .dot { color: var(--teal-500); }

/* ---------- Page hero (interior) ---------- */
.page-hero { background: linear-gradient(160deg, var(--navy-900), var(--navy-700)); color: #dbe6fb; padding: 66px 0 58px; text-align: center; }
.page-hero h1 { color: #fff; font-size: clamp(1.9rem, 4.2vw, 2.8rem); margin-bottom: 14px; }
.page-hero p { color: #a9b8d4; font-size: 1.1rem; max-width: 620px; margin: 0 auto; }
.breadcrumb { font-size: .86rem; color: #8ea1c4; margin-bottom: 18px; }
.breadcrumb a { color: #b9c8e6; }

/* ---------- Grid ---------- */
.grid { display: grid; gap: 26px; }
.grid-3 { grid-template-columns: repeat(3, 1fr); }
.grid-2 { grid-template-columns: repeat(2, 1fr); }

/* ---------- Article cards ---------- */
.post-card {
  display: flex; flex-direction: column; background: #fff;
  border: 1px solid var(--ink-100); border-radius: var(--radius); overflow: hidden;
  box-shadow: var(--shadow-sm); transition: transform var(--transition), box-shadow var(--transition), border-color var(--transition);
}
.post-card:hover { transform: translateY(-4px); box-shadow: var(--shadow); border-color: var(--blue-100); }
.post-thumb { aspect-ratio: 16 / 9; display: grid; place-items: center; font-size: 3rem; color: #fff; background: linear-gradient(150deg, var(--navy-700), var(--blue-600)); }
.post-thumb.g2 { background: linear-gradient(150deg, var(--teal-600), var(--blue-500)); }
.post-thumb.g3 { background: linear-gradient(150deg, var(--navy-800), var(--teal-600)); }
.post-thumb.g4 { background: linear-gradient(150deg, var(--blue-600), var(--navy-900)); }
.post-body { padding: 24px 26px 28px; display: flex; flex-direction: column; flex: 1; }
.post-tag { font-size: .74rem; font-weight: 700; letter-spacing: .06em; text-transform: uppercase; color: var(--blue-600); margin-bottom: 10px; }
.post-card h3 { font-size: 1.2rem; margin-bottom: 10px; }
.post-card h3 a { color: var(--ink-900); }
.post-card h3 a:hover { color: var(--blue-600); }
.post-card p { color: var(--ink-500); font-size: .97rem; margin-bottom: 18px; }
.post-meta { display: flex; align-items: center; gap: 10px; margin-top: auto; font-size: .86rem; color: var(--ink-400); }
.post-meta .read-link { margin-left: auto; font-weight: 700; color: var(--blue-600); }

/* ---------- Feature card list (home value props) ---------- */
.card { background: #fff; border: 1px solid var(--ink-100); border-radius: var(--radius); padding: 28px; box-shadow: var(--shadow-sm); }
.card .icon { width: 48px; height: 48px; border-radius: 12px; display: grid; place-items: center; font-size: 1.3rem; background: linear-gradient(150deg, var(--blue-100), #d7f5f0); color: var(--blue-600); margin-bottom: 16px; }
.card h3 { font-size: 1.14rem; margin-bottom: 9px; }
.card p { color: var(--ink-500); font-size: .96rem; }

/* ---------- Article page ---------- */
.article { max-width: var(--container-narrow); margin: 0 auto; }
.article-head { text-align: center; margin-bottom: 36px; }
.article-head .post-tag { display: inline-block; }
.article-head h1 { font-size: clamp(1.8rem, 3.8vw, 2.6rem); margin-bottom: 16px; }
.article-byline { display: flex; align-items: center; justify-content: center; gap: 12px; color: var(--ink-500); font-size: .92rem; }
.article-byline .avatar { width: 40px; height: 40px; border-radius: 50%; background: linear-gradient(150deg, var(--navy-800), var(--blue-600)); color: #fff; display: grid; place-items: center; font-weight: 700; font-size: .85rem; }
.article-hero-img { aspect-ratio: 21 / 9; border-radius: var(--radius); margin-bottom: 40px; display: grid; place-items: center; font-size: 4rem; color: #fff; background: linear-gradient(150deg, var(--navy-700), var(--blue-600)); }

/* ---------- Prose ---------- */
.prose { max-width: var(--container-narrow); margin: 0 auto; }
.prose > p { font-size: 1.08rem; }
.prose h2 { font-size: 1.5rem; margin: 40px 0 14px; }
.prose h3 { font-size: 1.18rem; margin: 28px 0 10px; }
.prose p, .prose li { color: var(--ink-700); margin-bottom: 14px; }
.prose ul, .prose ol { margin-bottom: 18px; }
.prose li { margin-bottom: 8px; }
.prose blockquote { border-left: 4px solid var(--blue-600); padding: 6px 20px; margin: 24px 0; color: var(--ink-700); background: var(--ink-50); border-radius: 0 var(--radius-sm) var(--radius-sm) 0; font-style: italic; }
.prose .callout { background: var(--blue-100); border: 1px solid #c7ddff; border-radius: var(--radius); padding: 20px 24px; margin: 26px 0; }
.prose .callout p:last-child { margin-bottom: 0; }
.prose .updated { color: var(--ink-500); font-size: .92rem; margin-bottom: 30px; padding-bottom: 20px; border-bottom: 1px solid var(--ink-100); }
.prose a { text-decoration: underline; }
.prose img { border-radius: var(--radius); margin: 24px 0; }

.toc { background: var(--ink-50); border: 1px solid var(--ink-100); border-radius: var(--radius); padding: 22px 26px; margin-bottom: 34px; }
.toc h4 { font-size: .9rem; text-transform: uppercase; letter-spacing: .08em; color: var(--ink-500); margin-bottom: 10px; }
.toc ol { margin: 0; padding-left: 1.1rem; }
.toc li { margin-bottom: 6px; }

/* ---------- Author / disclaimer box ---------- */
.note-box { border: 1px solid var(--ink-100); background: var(--ink-50); border-radius: var(--radius); padding: 22px 26px; margin-top: 40px; font-size: .95rem; color: var(--ink-500); }
.note-box strong { color: var(--ink-900); }

/* ---------- Related posts ---------- */
.related { border-top: 1px solid var(--ink-100); margin-top: 52px; padding-top: 40px; }
.related h3 { font-size: 1.1rem; text-transform: uppercase; letter-spacing: .06em; color: var(--ink-500); margin-bottom: 22px; }

/* ---------- Info list (contact / about) ---------- */
.info-list { list-style: none; padding: 0; margin: 0; }
.info-list li { display: flex; gap: 14px; align-items: flex-start; padding: 16px 0; border-bottom: 1px solid var(--ink-100); }
.info-list .ic { width: 44px; height: 44px; border-radius: 11px; background: var(--blue-100); color: var(--blue-600); display: grid; place-items: center; font-size: 1.2rem; flex-shrink: 0; }
.info-list b { color: var(--ink-900); display: block; }
.info-list span { color: var(--ink-500); font-size: .96rem; }
.info-list a { color: var(--blue-600); }

/* ---------- FAQ ---------- */
.faq { max-width: 800px; margin: 0 auto; }
.faq-item { border: 1px solid var(--ink-100); border-radius: var(--radius-sm); margin-bottom: 12px; background: #fff; overflow: hidden; }
.faq-q { width: 100%; text-align: left; background: none; border: none; cursor: pointer; padding: 20px 22px; font-family: inherit; font-size: 1.04rem; font-weight: 700; color: var(--ink-900); display: flex; justify-content: space-between; align-items: center; gap: 16px; }
.faq-q .chev { transition: transform var(--transition); color: var(--blue-600); font-size: 1.3rem; line-height: 1; }
.faq-item.open .faq-q .chev { transform: rotate(45deg); }
.faq-a { max-height: 0; overflow: hidden; transition: max-height .3s ease; }
.faq-a p { padding: 0 22px 20px; color: var(--ink-500); }

/* ---------- CTA band (informational, no signup) ---------- */
.cta-band { background: linear-gradient(150deg, var(--navy-800), var(--blue-600)); border-radius: var(--radius-lg); padding: 48px 44px; color: #fff; text-align: center; box-shadow: var(--shadow); }
.cta-band h2 { color: #fff; font-size: clamp(1.4rem, 3vw, 1.9rem); margin-bottom: 8px; }
.cta-band p { color: rgba(255,255,255,.9); margin-bottom: 22px; max-width: 560px; margin-left: auto; margin-right: auto; }

/* ---------- Footer ---------- */
.site-footer { background: var(--navy-900); color: #9fb2d6; padding: 60px 0 30px; }
.footer-grid { display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; gap: 40px; margin-bottom: 40px; }
.footer-brand .brand { color: #fff; margin-bottom: 14px; }
.footer-brand .brand small { color: #7e91b5; }
.footer-brand p { color: #8ea1c4; font-size: .93rem; max-width: 320px; }
.footer-col h4 { color: #fff; font-size: .8rem; text-transform: uppercase; letter-spacing: .1em; margin-bottom: 15px; }
.footer-col ul { list-style: none; padding: 0; margin: 0; }
.footer-col ul li { margin-bottom: 10px; }
.footer-col a { color: #9fb2d6; font-size: .94rem; }
.footer-col a:hover { color: #fff; }
.footer-bottom { border-top: 1px solid rgba(255,255,255,.1); padding-top: 24px; display: flex; justify-content: space-between; align-items: center; gap: 16px; flex-wrap: wrap; font-size: .87rem; color: #7e91b5; }
.footer-bottom .legal-links { display: flex; gap: 18px; flex-wrap: wrap; }
.footer-disclaimer { font-size: .82rem; color: #64769a; margin-top: 18px; max-width: 940px; }

/* ---------- Cookie banner ---------- */
.cookie-banner { position: fixed; left: 20px; right: 20px; bottom: 20px; z-index: 100; max-width: 560px; margin: 0 auto; background: #fff; border: 1px solid var(--ink-100); border-radius: var(--radius); box-shadow: var(--shadow-lg); padding: 22px 24px; display: none; }
.cookie-banner.show { display: block; }
.cookie-banner p { font-size: .92rem; color: var(--ink-700); margin-bottom: 16px; }
.cookie-banner p a { text-decoration: underline; }
.cookie-actions { display: flex; gap: 10px; flex-wrap: wrap; }
.cookie-actions .btn { padding: 10px 20px; font-size: .92rem; }

/* ---------- Utilities ---------- */
.mt-0 { margin-top: 0; } .mb-0 { margin-bottom: 0; }

/* ---------- Responsive ---------- */
@media (max-width: 960px) {
  .grid-3 { grid-template-columns: repeat(2, 1fr); }
  .footer-grid { grid-template-columns: 1fr 1fr; gap: 32px; }
}
@media (max-width: 760px) {
  body { font-size: 16px; }
  .section { padding: 56px 0; }
  .nav-links, .nav-cta .btn-ghost { display: none; }
  .nav-toggle { display: block; }
  .nav.open .nav-links { display: flex; flex-direction: column; align-items: stretch; position: absolute; top: 72px; left: 0; right: 0; background: #fff; border-bottom: 1px solid var(--ink-100); padding: 12px 20px 20px; gap: 2px; box-shadow: var(--shadow); }
  .nav.open .nav-links a { padding: 12px 14px; }
  .grid-3, .grid-2 { grid-template-columns: 1fr; }
  .cta-band { padding: 36px 26px; }
}
@media (max-width: 460px) {
  .container { padding: 0 18px; }
  .hero-actions { flex-direction: column; }
  .hero-actions .btn { width: 100%; }
  .brand span.full { font-size: 1rem; }
}