@font-face{font-family:AccountingManrope;src:url('/assets/first-hire/Manrope-Regular.ttf') format('truetype');font-display:swap}
@font-face{font-family:AccountingManrope;src:url('/assets/first-hire/Manrope-SemiBold.ttf') format('truetype');font-weight:600 800;font-display:swap}
@font-face{font-family:AccountingSpace;src:url('/assets/first-hire/SpaceGrotesk-Regular.ttf') format('truetype');font-display:swap}
html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:#fff}
.acct-page{--ink:#202127;--muted:#61636b;--red:#bd172b;--stone:#f5f3ef;--line:#ddd9d3;--gold:#b79862;color:var(--ink);font:16px/1.85 AccountingManrope,Arial,sans-serif}
.acct-page *{box-sizing:border-box}.acct-page a{color:var(--red);text-underline-offset:4px}.acct-page :is(a,summary,[tabindex]):focus-visible{outline:2px solid var(--red);outline-offset:5px}
.acct-page .eyebrow{font:600 10px/1.7 AccountingManrope,sans-serif;letter-spacing:.18em;text-transform:uppercase}
.acct-page .hero{background:#090a0b;position:relative;isolation:isolate;overflow:hidden}.acct-page .hero-image{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:66% center;z-index:-2}.acct-page .hero:after{content:'';position:absolute;inset:0;background:linear-gradient(90deg,rgba(8,9,10,.97) 0%,rgba(8,9,10,.92) 32%,rgba(8,9,10,.56) 59%,rgba(8,9,10,.08) 100%);z-index:-1}
.acct-page .hero-inner{max-width:1480px;margin:auto;padding:60px 5% 65px;color:#f7f6f3}.acct-page .hero .eyebrow{color:#e3bd84;margin:0 0 26px}
.acct-page h1{font:400 clamp(33px,3.65vw,55px)/1.14 AccountingSpace,Arial,sans-serif;letter-spacing:-.035em;max-width:850px;margin:0 0 28px}.acct-page h1 span{display:block}.acct-page .subtitle{font-size:18px;line-height:1.75;max-width:580px;color:#d3d2d1;margin:0 0 36px}.acct-page .byline{font-size:11px;color:#d1c8bb;margin:0;letter-spacing:.025em}
.acct-page .breadcrumbs{font-size:11px;margin:0 0 25px;color:#d1c8bb;display:flex;gap:12px;flex-wrap:wrap}.acct-page .breadcrumbs a{color:inherit;text-decoration:none}.acct-page .breadcrumbs a:hover{text-decoration:underline}
.acct-page .layout{max-width:1370px;margin:auto;padding:65px 5% 80px;display:grid;grid-template-columns:220px minmax(0,810px);gap:65px;align-items:start}.acct-page .toc{position:sticky;top:110px;max-height:calc(100vh - 140px);overflow-y:auto;font-size:11px;line-height:1.55;border-top:1px solid var(--red);padding-top:18px}
.acct-page .toc summary{font:600 10px/1.6 AccountingManrope,sans-serif;text-transform:uppercase;letter-spacing:.16em;color:var(--red);cursor:pointer;margin-bottom:15px}.acct-page .toc a{display:block;color:#5f6065;text-decoration:none;padding:6px 0}.acct-page .toc a:hover{color:var(--red)}.acct-page .toc .source-link{border-top:1px solid var(--line);margin-top:15px;padding-top:15px}
.acct-page article{min-width:0}.acct-page article p{margin:0 0 21px}.acct-page .standfirst{font:400 24px/1.55 AccountingSpace,Arial,sans-serif;letter-spacing:-.02em;color:#25262a}.acct-page h2{font:400 29px/1.3 AccountingSpace,Arial,sans-serif;letter-spacing:-.025em;margin:55px 0 22px}.acct-page h3{font:400 22px/1.4 AccountingSpace,Arial,sans-serif;letter-spacing:-.015em;margin:32px 0 15px}.acct-page strong{font-weight:600}.acct-page ul,.acct-page ol{padding-left:24px;margin:18px 0 26px}.acct-page li{padding-left:4px;margin:0 0 12px}
.acct-page .keypoints{padding:26px 30px;background:var(--stone);border-top:2px solid var(--red);margin:35px 0 44px}.acct-page .keypoints .eyebrow,.acct-page .example .eyebrow{color:var(--red);margin:0 0 16px}.acct-page .keypoints ul{margin-bottom:0}.acct-page .keypoints li:last-child{margin-bottom:0}.acct-page .example{padding:24px 29px;margin:28px 0;background:#faf7f1;border-left:2px solid var(--gold)}.acct-page .example p:last-child{margin-bottom:0}.acct-page .source{font-size:11px;font-weight:600;text-decoration:none;white-space:normal}
.acct-page .calendar{margin:30px 0;border-top:2px solid var(--red)}.acct-page table{width:100%;border-collapse:collapse;font:13px/1.7 AccountingManrope,Arial,sans-serif}.acct-page thead{background:var(--stone);font-size:10px;letter-spacing:.06em;text-transform:uppercase}.acct-page th,.acct-page td{text-align:left;padding:18px 16px;vertical-align:top;border-bottom:1px solid var(--line)}.acct-page tbody th{width:24%;font-weight:600}.acct-page thead th{font-weight:600}.acct-page .small{font-size:12px;line-height:1.85;color:var(--muted)}.acct-page .actions li{margin-bottom:18px}
.acct-page .closing{background:var(--stone);border-top:2px solid var(--red);padding:32px;margin:55px 0}.acct-page .closing .eyebrow{color:var(--red);margin:0 0 16px}.acct-page .closing h2{margin:0 0 24px;font-size:32px}.acct-page .contact-link{display:inline-flex;gap:25px;align-items:center;font-size:13px;font-weight:600;text-decoration:none;border-bottom:1px solid var(--red);padding:6px 0}.acct-page .sources{font-size:12px;line-height:1.8;color:var(--muted);overflow-wrap:anywhere}.acct-page .sources li{padding-bottom:8px}.acct-page .disclaimer{margin-top:35px!important;padding-top:22px;border-top:1px solid var(--line);font-size:12px;color:var(--muted)}
@media(min-width:1001px){.acct-page .toc summary{list-style:none;pointer-events:none}.acct-page .toc summary::-webkit-details-marker{display:none}}
@media(max-width:1150px){.acct-page .layout{grid-template-columns:180px minmax(0,1fr);gap:35px}.acct-page .hero-inner{padding-top:48px;padding-bottom:55px}.acct-page h1{max-width:760px}.acct-page .subtitle{max-width:540px}}
@media(max-width:1000px){.acct-page .layout{display:block;max-width:900px;padding-top:35px}.acct-page .toc{position:static;max-height:none;overflow:visible;margin-bottom:35px;padding:17px 0;border-bottom:1px solid var(--line)}.acct-page .toc summary{margin:0}.acct-page .toc nav{padding-top:12px;columns:2;column-gap:30px}.acct-page .toc nav a{break-inside:avoid}.acct-page .hero-inner{padding-top:40px;padding-bottom:48px}.acct-page h1{max-width:710px}.acct-page .hero:after{background:linear-gradient(90deg,rgba(8,9,10,.94),rgba(8,9,10,.83) 47%,rgba(8,9,10,.3))}}
@media(max-width:600px){.acct-page{font-size:15px;line-height:1.85}.acct-page .hero-inner{padding:30px 23px 36px}.acct-page h1{font-size:34px;line-height:1.15;max-width:100%;margin-bottom:23px}.acct-page .hero .eyebrow{font-size:9px;letter-spacing:.12em;margin-bottom:20px}.acct-page .hero-image{object-position:68% center;opacity:.62}.acct-page .hero:after{background:linear-gradient(90deg,rgba(8,9,10,.94),rgba(8,9,10,.7))}.acct-page .subtitle{font-size:15px;line-height:1.75;margin-bottom:25px}.acct-page .byline{font-size:10px;line-height:1.8}.acct-page .layout{padding:28px 23px 40px}.acct-page .toc{margin-bottom:29px}.acct-page .toc nav{columns:1}.acct-page .standfirst{font-size:21px}.acct-page h2{font-size:25px;margin-top:40px}.acct-page h3{font-size:21px}.acct-page article p{margin-bottom:19px}.acct-page .keypoints{padding:22px;margin-top:28px}.acct-page .example{padding:20px}.acct-page .keypoints ul{padding-left:17px}.acct-page .calendar{border-bottom:1px solid var(--line)}.acct-page table,.acct-page tbody,.acct-page tr,.acct-page th,.acct-page td{display:block;width:100%}.acct-page thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}.acct-page tbody th{width:100%;font-size:15px;background:var(--stone);padding:15px 18px;border:0}.acct-page td{padding:12px 18px;border:0}.acct-page td:before{content:attr(data-label);display:block;font-size:9px;letter-spacing:.09em;text-transform:uppercase;color:var(--red);font-weight:600;margin-bottom:5px}.acct-page tr{padding-bottom:12px;border-bottom:1px solid var(--line)}.acct-page tr:last-child{border-bottom:0}.acct-page .closing{padding:25px;margin:40px 0}.acct-page .closing h2{font-size:29px}.acct-page .contact-link{font-size:12px;gap:16px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{.acct-page .hero{background:white}.acct-page .hero-image,.acct-page .hero:after,.acct-page .toc{display:none}.acct-page .hero-inner{color:#222;padding:25px 0}.acct-page .hero .eyebrow,.acct-page .subtitle,.acct-page .byline,.acct-page .breadcrumbs{color:#444}.acct-page h1{font-size:30px;max-width:none}.acct-page .layout{display:block;padding:0}.acct-page{font:11pt/1.6 Arial,sans-serif}.acct-page .standfirst{font-size:13pt}.acct-page h2{font-size:17pt;break-after:avoid;margin-top:28px}.acct-page h3{font-size:14pt;break-after:avoid}.acct-page .keypoints,.acct-page .example,.acct-page .closing{break-inside:avoid}.acct-page table{font-size:9pt}.acct-page tr{break-inside:avoid}.acct-page thead{display:table-header-group}.acct-page a{color:inherit}.acct-page .sources{font-size:9pt}}