@font-face{font-family:QuarterSans;src:url('/assets/general-sans-400.woff2') format('woff2');font-weight:400;font-display:swap}
@font-face{font-family:QuarterSans;src:url('/assets/general-sans-500.woff2') format('woff2');font-weight:500;font-display:swap}
@font-face{font-family:QuarterSans;src:url('/assets/general-sans-600.woff2') format('woff2');font-weight:600;font-display:swap}
:root{--ink:#26352f;--paper:#f7f8f2;--sage:#d6dfd4;--forest:#27382f;--copper:#9f5639;--muted:#526459;--line:#bcc9bd;--ease:cubic-bezier(.16,1,.3,1);color-scheme:light;font-synthesis:none}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:24px;scrollbar-color:#819485 #d6dfd4}body{margin:0;padding:6px;background:var(--sage);color:var(--ink);font:400 18px/1.6 QuarterSans,Arial,sans-serif}::selection{background:#b9ccbb;color:#17271d}a{color:inherit;text-decoration-thickness:1px;text-underline-offset:5px}button,input,textarea{font:inherit;color:inherit}button{cursor:pointer}button:disabled{cursor:wait}input,textarea{caret-color:var(--copper)}img{display:block;max-width:100%;height:auto}h1,h2,h3,h4,p,figure,dl{margin:0}h1,h2,h3,h4{font-weight:500;letter-spacing:-.035em;line-height:1.08;text-wrap:balance}h1{font-size:clamp(52px,7vw,96px)}h2{font-size:clamp(36px,4vw,56px)}h3{font-size:28px}h4{font-size:25px}p{max-width:72ch}a:focus-visible,button:focus-visible,textarea:focus-visible,input:focus-visible,[tabindex]:focus-visible{outline:3px solid var(--copper);outline-offset:5px}button{border:0;background:transparent}table{border-collapse:collapse;width:100%;font-size:15px;line-height:1.5;font-variant-numeric:tabular-nums}th,td{text-align:left;padding:18px 14px;border-bottom:1px solid var(--line);vertical-align:top}th{font-weight:500}table th:first-child,table td:first-child{padding-left:0}table th:last-child,table td:last-child{padding-right:0}.panel{max-width:1600px;margin:0 auto 6px;border-radius:30px;background:var(--paper)}.sr-only,.honeypot{position:absolute!important;width:1px!important;height:1px!important;padding:0!important;margin:-1px!important;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0!important}.skip-link{position:fixed;top:-100px;left:24px;background:var(--ink);color:var(--paper);padding:12px 20px;z-index:20}.skip-link:focus{top:12px}[hidden]{display:none!important}
.quarter-header{position:relative;display:flex;align-items:center;gap:32px;padding:18px 30px;min-height:83px;z-index:10}.quarter-logo{flex:0 0 206px}.quarter-header nav{display:flex;align-items:center;gap:28px;margin-left:auto;font-size:15px}.quarter-header nav a{text-decoration:none}.quarter-header nav a:hover{text-decoration:underline}.menu-control{align-items:center;gap:18px;margin-left:auto;font-size:15px}.menu-control svg{width:24px;fill:none;stroke:currentColor;stroke-width:1.5;transition:transform 250ms var(--ease)}.menu-control[aria-expanded=true] svg{transform:rotate(45deg)}
.quarter-hero{padding:105px 45px 72px}.quarter-hero h1{max-width:16ch}.hero-lower{display:grid;grid-template-columns:1.2fr .9fr;gap:130px;align-items:end;margin-top:32px}.hero-lower>div>p{max-width:55ch;color:var(--muted);font-size:20px;line-height:1.6}.solid-link{display:inline-flex;background:var(--ink);color:var(--paper);border-radius:30px;padding:14px 23px;margin-top:29px;text-decoration:none;font-size:16px;font-weight:500;transition:background 180ms}.solid-link:hover{background:#405b48}.close-mini{background:#e7ece5;border-radius:18px;padding:20px 24px;max-width:490px;margin-left:auto;width:100%}.close-mini>p{font-weight:500;font-size:15px;margin-bottom:10px}.close-mini ul{list-style:none;padding:0;margin:0}.close-mini li{display:flex;align-items:baseline;justify-content:space-between;gap:18px;font-size:13px;line-height:1.5;padding:8px 0;border-top:1px solid #cbd6c9}.close-mini strong{font-size:12px;font-weight:400;text-align:right;color:#425b48}
.quarter-film{position:relative;overflow:hidden;min-width:0;height:100%;background:#26352f}.quarter-film .film-poster{display:block;width:100%;height:100%;object-fit:cover}.quarter-film video{position:absolute;inset:0;display:block;width:100%;height:100%;object-fit:cover}.quarter-film::after{content:'';position:absolute;inset:0;pointer-events:none;background:linear-gradient(0deg,rgba(18,35,25,.75),rgba(18,35,25,.06) 85%)}.motion-icon{display:inline-grid;place-items:center;position:absolute;z-index:3;top:22px;right:22px;width:42px;height:42px;border-radius:50%;border:1px solid #dbe6d6;background:#27382fe6;color:#f7f8f2;transition:background 180ms}.motion-icon:hover{background:#466550}.motion-icon svg{width:19px;height:19px;fill:none;stroke:currentColor;stroke-width:2;stroke-linejoin:round}.film-opening{position:relative;overflow:hidden;min-height:650px}.film-opening .quarter-film{position:absolute;inset:0}.film-caption{position:relative;z-index:1;color:#fff;padding:360px 45px 55px;max-width:840px;pointer-events:none}.film-caption h2{font-size:clamp(36px,3.6vw,52px);margin-bottom:24px}.film-caption p{color:#eef4e9;font-size:18px;line-height:1.6}
.service-spreads{background:transparent;padding:0}.service-list{display:grid;gap:6px}.service-spread{display:grid;grid-template-columns:1.08fr 1fr;align-items:stretch;min-height:340px;background:#e8eee4;border-radius:30px;padding:12px;gap:38px;overflow:hidden}.service-description{padding:30px 18px 30px 24px}.service-description h2{display:flex;gap:23px;font-size:38px;align-items:baseline}.service-description h2>span{font-size:25px;color:#617864;font-weight:400;letter-spacing:-.02em}.service-description>p{margin:23px 0 0 62px;font-size:17px;line-height:1.65;max-width:48ch}.service-description>p:last-child{font-size:16px}.service-photo{position:relative;overflow:hidden;border-radius:20px;min-height:310px;background:#bdc9b4}.service-photo img{position:absolute;inset:0 auto 0 0;width:300%;max-width:none;height:100%;object-fit:cover;transition:transform 700ms var(--ease)}.service-photo-1 img{left:-100%}.service-photo-2 img{left:-200%}.service-spread:hover .service-photo img{transform:scale(1.025)}.quarter-statement{padding:100px 6vw}.quarter-statement p{font-size:clamp(32px,3.5vw,52px);font-weight:400;line-height:1.15;letter-spacing:-.035em;max-width:27ch;margin-left:23%;text-wrap:balance}.period-feature{display:grid;grid-template-columns:1fr 1fr;overflow:hidden;min-height:670px}.period-feature>div{padding:70px 5vw}.period-feature h2{max-width:15ch;margin-bottom:32px}.period-feature p{font-size:18px;line-height:1.65;margin-top:22px}.period-feature .quarter-film::after{background:linear-gradient(0deg,#1b30283d,transparent 70%)}
.close-sequence{position:relative;isolation:isolate;overflow:hidden;background:var(--forest);color:var(--paper);padding:75px 45px}.quarter-field{position:absolute;inset:0;z-index:-1;overflow:hidden;pointer-events:none;contain:strict;height:min(950px,100%);bottom:auto}.quarter-field canvas,.period-field-art{position:absolute;inset:0;width:100%;height:100%;display:block}.quarter-field canvas{opacity:0}.period-field-art{opacity:.55}.sequence-heading{max-width:820px;margin-bottom:55px}.sequence-heading h2{max-width:18ch}.sequence-heading p{color:#e1e9db;margin-top:24px;max-width:66ch}.sequence-steps{position:relative;display:flex;flex-direction:column;gap:14px;padding:0 0 20px}.sequence-step{position:relative;display:grid;grid-template-columns:45px minmax(160px,.8fr) minmax(0,1.2fr);align-items:center;gap:18px;width:70%;padding:25px 28px;min-height:150px;border-radius:18px;background:#42594b}.sequence-step:nth-of-type(2){margin-left:15%;background:#536a57}.sequence-step:nth-of-type(3){margin-left:30%;background:#70574b}.sequence-number{display:grid;place-items:center;width:34px;height:34px;border:1px solid #e1e9db70;border-radius:50%;font-size:13px}.sequence-step h3{font-size:27px;max-width:12ch}.sequence-step p{font-size:16px;line-height:1.6;color:#f0f4ec}.sequence-connector{position:absolute;inset:15px 0 0;width:100%;height:95%;z-index:-1;overflow:visible;fill:none;stroke:#d7dac6;stroke-opacity:.55;stroke-width:1.2}.sequence-connector path{stroke-dasharray:1;stroke-dashoffset:calc(1 - var(--close-progress,0))}.close-worklist{background:#f0f3e9;color:var(--ink);border-radius:18px;padding:30px;margin-top:55px}.close-worklist figcaption{display:grid;grid-template-columns:1fr 1fr;gap:25px;align-items:start;margin-bottom:24px}.close-worklist h3{font-size:26px}.close-worklist figcaption p{font-size:15px;line-height:1.55;color:var(--muted)}.close-worklist table{min-width:700px}.close-worklist th:first-child{width:25%}.close-worklist td:last-child{width:25%;font-size:14px}.example-state{display:inline-block;color:#314b3b;padding:1px 0}.table-scroll{overflow-x:auto;max-width:100%;scrollbar-width:thin;scrollbar-color:#819485 #e2e8da}
.accounting-example{padding:75px 45px}.accrual-figure>figcaption,.prepayment-figure>figcaption{max-width:900px}.accrual-figure>figcaption h3,.prepayment-figure>figcaption h3{font-size:34px;margin-bottom:18px}.accrual-figure>figcaption p,.prepayment-figure>figcaption p{font-size:17px;color:var(--muted);line-height:1.65}.period-controls{display:flex;gap:5px;border-bottom:1px solid var(--line);margin:30px 0 0}.period-controls button{min-height:48px;padding:10px 18px;border-bottom:2px solid transparent;color:var(--muted);font-size:16px}.period-controls button[aria-pressed=true]{border-color:var(--copper);color:var(--ink)}.period-controls button:hover{background:#e8eee2}.journal-spread{display:grid;grid-template-columns:1fr 1fr;gap:35px;margin-top:28px}.js .journal-spread{display:block}.journal-page{padding:30px;background:#e6ece0;border-radius:16px}.journal-period{font-size:15px;color:var(--muted);margin-bottom:18px}.journal-page h4{font-size:32px;margin-bottom:25px}.journal-page dl{border-top:1px solid #a6b7a5}.journal-page dl>div{display:grid;grid-template-columns:1fr auto;gap:20px;align-items:center;padding:18px 0;border-bottom:1px solid #a6b7a5}.journal-page dt{font-size:21px}.journal-page dd{margin:0;display:flex;align-items:baseline;gap:25px;font-size:34px;letter-spacing:-.02em;font-variant-numeric:tabular-nums}.journal-page dd span{font-size:14px;color:var(--muted);letter-spacing:0}.journal-page>p:last-child{font-size:17px;line-height:1.65;margin-top:25px;max-width:73ch}.figure-caption{font-size:15px;color:var(--muted);margin-top:22px;max-width:90ch}.prepayment-roll{margin-top:25px;background:#e7ece0;padding:30px;border-radius:16px}.period-bars{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));gap:9px;height:170px;align-items:end;padding:20px 0 28px;border-bottom:1px solid #b5c4b0}.period-bars i{display:block;height:100%;border-radius:5px 5px 0 0;background:#698668;transition:height 350ms var(--ease),background 200ms}.period-bars i.is-released{height:26%;background:#9f5639}.prepayment-roll dl{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:25px;padding-top:27px}.prepayment-roll dt{font-size:14px;color:var(--muted);line-height:1.5;min-height:42px}.prepayment-roll dd{font-size:35px;letter-spacing:-.02em;margin:10px 0 0;font-variant-numeric:tabular-nums}.prepayment-roll>p{margin-top:30px;font-size:17px}.prepayment-figure>.table-scroll{margin-top:30px}.prepayment-figure table{min-width:760px}.prepaid-explanations{margin-top:28px;display:grid;gap:15px;font-size:16px}.js .prepaid-explanations{display:none}
.notebook-panel{padding:80px 45px}.notebook-panel>h2{max-width:20ch;margin-bottom:45px}.notebook-links{display:grid;grid-template-columns:1fr 1fr;gap:25px}.notebook-link{text-decoration:none;display:block}.notebook-link h3{font-size:29px;max-width:26ch;margin-top:24px}.notebook-link:hover h3{text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:6px}.note-cover{height:260px;background:#e3e9dd;border-radius:18px;padding:35px;transition:background 200ms}.note-cover-0{display:grid;grid-template-columns:1fr 1.4fr;align-items:center;gap:20px;font-size:30px}.note-cover-0>div{height:2px;background:#9f5639;position:relative}.note-cover-0>div:after{content:'';display:block;width:42%;height:13px;background:#516f58;position:absolute;top:-5px;left:10%}.note-cover-0>div:last-child:after{left:55%;background:#9f5639}.note-cover-1{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));gap:7px;align-items:end}.note-cover-1 i{height:90%;background:#628368;border-radius:5px 5px 0 0}.note-cover-1 i:nth-child(-n+3){height:26%;background:#9f5639}.notebook-link:hover .note-cover{background:#d6e2cf}
.contact-panel{padding:85px 45px}.contact-opening{display:grid;grid-template-columns:1fr 1fr;gap:80px;margin-bottom:48px}.contact-opening h2{max-width:15ch}.contact-opening p{color:var(--muted);font-size:18px;line-height:1.65}.contact-opening address{display:flex;flex-direction:column;align-items:flex-start;gap:10px;font-style:normal;margin-top:30px;font-size:18px}.contact-opening address span{font-size:16px;max-width:38ch}.contact-panel form{max-width:1000px}.contact-panel fieldset{border:0;padding:0;margin:0;min-width:0}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px}.form-field label{display:block;font-size:15px;margin-bottom:9px}.form-field input,.form-field textarea{width:100%;border:1px solid #819485;border-radius:8px;background:#fffefa;padding:14px 16px;font-size:18px;line-height:1.5;min-height:54px}.form-field textarea{resize:vertical;min-height:155px}.form-field input::placeholder,.form-field textarea::placeholder{color:#5c6e5d;opacity:1}.field-wide{grid-column:1/-1}.form-field>p{font-size:13px;margin-top:8px;color:var(--muted)}.form-actions{display:flex;align-items:center;gap:30px;margin-top:25px}.form-actions button{display:inline-flex;align-items:center;justify-content:center;min-height:52px;padding:12px 25px;background:var(--ink);color:var(--paper);border-radius:30px;flex-shrink:0;font-size:16px}.form-actions button:hover{background:#405b48}.form-actions p{font-size:14px;color:var(--muted)}#contact-status:not(:empty){margin-top:24px;font-size:17px}#contact-status[data-state=error]{color:#763d26}.draft-note{font-size:13px;line-height:1.5;color:var(--muted);margin-top:20px}.quarter-colophon{background:var(--forest);color:var(--paper);padding:35px 42px;display:flex;align-items:center;gap:38px;border-radius:24px;margin-bottom:0}.quarter-colophon>a{width:185px;flex-shrink:0;background:#f7f8f2;padding:10px 13px;border-radius:8px}.quarter-colophon nav{display:flex;gap:30px;align-items:center;margin-left:auto;font-size:14px}.quarter-colophon p{font-size:13px;color:#d4dfce}.quarter-colophon a{text-decoration:none}.quarter-colophon nav a:hover{text-decoration:underline}
.quarter-reading .reading-opening{padding:80px 5vw 70px}.reading-opening h1{max-width:22ch;font-size:clamp(45px,5.6vw,76px)}.reading-opening>p{font-size:21px;line-height:1.6;max-width:70ch;margin-top:30px;color:var(--muted)}.reading-body{padding:75px 5vw 90px}.reading-section{margin-bottom:75px}.reading-section:last-child{margin-bottom:0}.reading-section>h2{font-size:36px;max-width:28ch;margin-bottom:26px}.reading-section>p{margin-top:20px;font-size:18px;line-height:1.75;max-width:72ch}.reading-section>p:first-of-type{margin-top:0}.reading-section>figure{margin-top:35px}.reading-link,.reading-links{font-size:16px!important;margin-top:30px!important}.reading-links{list-style:none;padding:0;display:flex;gap:25px;flex-wrap:wrap}.responsibility-list{display:grid;gap:0;margin-top:35px}.responsibility-list>div{display:grid;grid-template-columns:.6fr 1.4fr;gap:50px;border-top:1px solid var(--line);padding:25px 0}.responsibility-list dt{font-size:25px;font-weight:500}.responsibility-list dd{margin:0;font-size:18px;line-height:1.7;max-width:70ch}.report-list{padding:0;list-style:none;max-width:78ch;margin-top:30px}.report-list li{border-top:1px solid var(--line);padding:18px 0 18px 32px;position:relative}.report-list li:before{content:'';position:absolute;left:0;top:28px;width:10px;height:10px;border:1px solid var(--copper)}.accounts-reading .reading-body{display:grid;grid-template-columns:1fr 1fr;gap:70px 80px}.accounts-reading .reading-section{margin-bottom:0}.accounts-reading .reading-section>h2{font-size:33px}.close-reading .reading-section{display:grid;grid-template-columns:.8fr 1.2fr;gap:18px 70px}.close-reading .reading-section>h2{grid-column:1;margin:0}.close-reading .reading-section>p{grid-column:2;margin:0}.close-reading .reading-section>figure,.close-reading .reading-section>.reading-links{grid-column:1/-1}.controller-reading .reading-section{max-width:1120px;margin-left:auto;margin-right:auto}.controller-reading .reading-section>h2{max-width:30ch}.controller-reading .reading-section>p{max-width:78ch}.controller-reading .reading-section:nth-child(odd)>p{margin-left:20%}.accrual-reading .reading-section>p,.prepayment-reading .reading-section>p{max-width:76ch}.accrual-reading .reading-section:not(:first-child),.prepayment-reading .reading-section:not(:first-child){max-width:900px;margin-left:auto;margin-right:auto}.notes-index .reading-body{display:grid;grid-template-columns:1fr 1fr;gap:60px}.notes-index .reading-section{margin-bottom:0}.notes-index .reading-section>h2{font-size:36px}.legal-reading .reading-body{padding-left:max(5vw,calc((100% - 1000px)/2));padding-right:max(5vw,calc((100% - 1000px)/2))}.legal-reading .reading-section>h2{font-size:30px}.legal-reading .reading-section>p{font-size:17px}.missing-reading .reading-body{padding-top:40px;padding-bottom:60px}
@view-transition{navigation:auto}::view-transition-old(root){animation:quarter-page-exit 140ms ease both}::view-transition-new(root){animation:quarter-page-enter 280ms var(--ease) both}@keyframes quarter-page-exit{to{opacity:.75;clip-path:inset(0 0 4% 0)}}@keyframes quarter-page-enter{from{opacity:.65;clip-path:inset(4% 0 0 0)}to{opacity:1;clip-path:inset(0)}}
@media(max-width:1150px){.quarter-header{gap:22px;padding:18px 25px}.quarter-logo{flex-basis:180px}.quarter-header nav{gap:20px;font-size:13px}.hero-lower{gap:55px}.hero-lower>div>p{font-size:18px}.close-mini{padding:18px}.service-description h2{font-size:33px;gap:15px}.service-description>p{margin-left:0}.sequence-step{grid-template-columns:28px .8fr 1.2fr;gap:18px;padding:22px}.sequence-number{width:27px;height:27px}.sequence-step h3{font-size:24px}.quarter-colophon{gap:25px;flex-wrap:wrap}.quarter-colophon nav{gap:22px}}
@media(max-width:880px){body{padding:4px}.panel{border-radius:24px;margin-bottom:4px}.quarter-header{flex-wrap:wrap;min-height:72px;padding:17px 25px;gap:18px}.quarter-logo{flex-basis:170px}.quarter-header nav{display:flex;flex-wrap:wrap;justify-content:flex-start;width:100%;margin:0;gap:14px 25px;font-size:16px}.js .quarter-header nav{flex-direction:column;align-items:stretch;padding:20px 0 6px;gap:0}.js .quarter-header nav a{padding:13px 0}.quarter-hero{padding:65px 30px 45px}.hero-lower{grid-template-columns:1fr;gap:35px}.hero-lower>div>p{font-size:18px}.close-mini{max-width:none;margin:0}.film-caption{padding:340px 30px 45px}.service-spread{grid-template-columns:1fr 1fr;gap:20px}.service-description{padding:25px 12px}.service-description h2{font-size:30px;gap:10px}.service-description h2>span{font-size:20px}.service-description>p{font-size:16px}.quarter-statement{padding:65px 30px}.quarter-statement p{margin-left:12%;font-size:36px}.period-feature>div{padding:45px 30px}.period-feature{min-height:650px}.period-feature h2{font-size:42px}.period-feature p{font-size:17px}.close-sequence{padding:60px 30px}.sequence-step{width:85%;grid-template-columns:35px 1fr;gap:15px;min-height:0;padding:25px}.sequence-step p{grid-column:2}.sequence-step h3{max-width:none}.sequence-step:nth-of-type(2){margin-left:7.5%}.sequence-step:nth-of-type(3){margin-left:15%}.sequence-number{width:30px;height:30px}.close-worklist{padding:25px}.close-worklist figcaption{grid-template-columns:1fr;gap:15px}.accounting-example{padding:55px 30px}.notebook-panel{padding:60px 30px}.notebook-link h3{font-size:25px}.note-cover{padding:25px;height:220px}.note-cover-0{font-size:25px}.contact-panel{padding:60px 30px}.contact-opening{gap:35px;grid-template-columns:1fr}.contact-opening h2{max-width:20ch}.contact-opening p{max-width:70ch}.quarter-colophon{padding:30px}.quarter-colophon nav{margin-left:0}.quarter-colophon p{margin-left:auto}.reading-body{padding:55px 30px 65px}.quarter-reading .reading-opening{padding:60px 30px 50px}.reading-opening>p{font-size:19px}.accounts-reading .reading-body,.notes-index .reading-body{grid-template-columns:1fr;gap:60px}.close-reading .reading-section{display:block}.close-reading .reading-section>h2{margin-bottom:25px}.close-reading .reading-section>p{margin-top:20px}.controller-reading .reading-section:nth-child(odd)>p{margin-left:0}.responsibility-list>div{gap:30px}}
@media(max-width:600px){h1{font-size:50px;line-height:1.02}h2{font-size:36px}.quarter-hero{padding:60px 25px 35px}.quarter-hero h1{max-width:15ch}.hero-lower{margin-top:28px;gap:35px}.hero-lower>div>p{font-size:17px;line-height:1.6}.solid-link{font-size:15px;margin-top:25px}.close-mini{padding:20px}.close-mini li{font-size:13px;gap:15px}.close-mini strong{max-width:115px;font-size:12px}.film-opening{min-height:620px}.film-caption{padding:310px 25px 35px}.film-caption h2{font-size:34px;margin-bottom:20px}.film-caption p{font-size:16px;line-height:1.65}.motion-icon{width:40px;height:40px;top:17px;right:17px}.service-spread{grid-template-columns:1fr;gap:18px;padding:12px}.service-description{padding:20px 13px 5px}.service-description h2{font-size:31px;gap:15px}.service-description h2>span{font-size:21px}.service-description>p{font-size:17px;line-height:1.65;margin-top:22px}.service-photo{min-height:250px;border-radius:16px}.quarter-statement{padding:55px 25px}.quarter-statement p{margin-left:0;font-size:32px;line-height:1.2;max-width:none}.period-feature{display:flex;flex-direction:column;min-height:0}.period-feature>div{padding:45px 25px}.period-feature h2{font-size:39px;max-width:15ch;margin-bottom:25px}.period-feature p{font-size:17px}.period-feature .quarter-film{height:430px;flex-shrink:0}.close-sequence{padding:55px 22px}.sequence-heading{margin-bottom:35px}.sequence-heading h2{font-size:36px;max-width:17ch;padding-right:18px}.sequence-heading p{font-size:16px;line-height:1.65;margin-top:24px}.sequence-motion{top:auto;bottom:20px}.sequence-steps{gap:14px}.sequence-step,.sequence-step:nth-of-type(2),.sequence-step:nth-of-type(3){width:100%;margin:0;grid-template-columns:30px 1fr;padding:22px 20px;gap:15px}.sequence-step h3{font-size:25px}.sequence-step p{font-size:16px}.sequence-connector{display:none}.close-worklist{margin-top:35px;padding:22px 18px}.close-worklist h3{font-size:25px}.close-worklist figcaption p{font-size:15px}.close-worklist table{min-width:660px;font-size:14px}.close-worklist td:last-child{font-size:13px}.accounting-example{padding:45px 25px}.accrual-figure>figcaption h3,.prepayment-figure>figcaption h3{font-size:29px}.accrual-figure>figcaption p,.prepayment-figure>figcaption p{font-size:16px}.period-controls button{padding:10px 13px;min-height:48px;font-size:16px}.journal-spread{grid-template-columns:1fr;gap:20px;margin-top:22px}.journal-page{padding:24px 20px}.journal-page h4{font-size:27px}.journal-page dt{font-size:17px}.journal-page dd{display:block;font-size:27px;text-align:right}.journal-page dd span{display:block;font-size:12px}.journal-page>p:last-child{font-size:16px;margin-top:20px}.figure-caption{font-size:14px;line-height:1.6}.prepayment-roll{padding:20px}.period-bars{height:140px;gap:5px}.prepayment-roll dl{grid-template-columns:1fr 1fr;gap:25px 15px}.prepayment-roll dt{font-size:13px;min-height:38px}.prepayment-roll dd{font-size:29px;margin-top:4px}.prepayment-roll>p{font-size:16px;line-height:1.65;margin-top:25px}.notebook-panel{padding:50px 25px}.notebook-panel>h2{margin-bottom:35px}.notebook-links{grid-template-columns:1fr;gap:40px}.notebook-link h3{font-size:28px;margin-top:20px}.note-cover{height:240px;padding:30px}.note-cover-0{font-size:28px}.contact-panel{padding:55px 25px}.contact-opening{gap:25px;margin-bottom:35px}.contact-opening h2{font-size:39px;max-width:13ch}.contact-opening p{font-size:17px}.contact-opening address{font-size:17px;gap:12px;margin-top:25px}.contact-opening address span{font-size:15px}.form-grid{grid-template-columns:1fr;gap:20px}.form-field label{font-size:15px}.form-field input,.form-field textarea{font-size:17px}.form-actions{align-items:flex-start;flex-direction:column;gap:20px}.form-actions p{font-size:13px}.quarter-colophon{padding:30px 25px;gap:25px;align-items:flex-start}.quarter-colophon>a{width:165px}.quarter-colophon nav{width:100%;display:grid;gap:15px;font-size:14px}.quarter-colophon p{margin-left:0}.quarter-reading .reading-opening{padding:50px 25px 45px}.reading-opening h1{font-size:45px;max-width:18ch}.reading-opening>p{font-size:18px;margin-top:26px}.reading-body{padding:45px 25px 55px}.reading-section{margin-bottom:55px}.reading-section>h2{font-size:31px;margin-bottom:24px}.reading-section>p{font-size:17px;line-height:1.75;margin-top:20px}.reading-link,.reading-links{font-size:16px!important}.responsibility-list>div{grid-template-columns:1fr;gap:15px;padding:24px 0}.responsibility-list dt{font-size:24px}.responsibility-list dd{font-size:17px;line-height:1.7}.report-list{font-size:17px}.accounts-reading .reading-section>h2{font-size:31px}.notes-index .reading-section>h2{font-size:33px}.legal-reading .reading-body{padding:45px 25px}.legal-reading .reading-section>h2{font-size:28px}.legal-reading .reading-section>p{font-size:16px}.reading-section>.close-worklist{margin-left:-7px;margin-right:-7px;padding:22px 18px}.reading-links{display:grid;gap:15px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.service-photo img,.period-bars i,.menu-control svg{transition:none}.service-spread:hover .service-photo img{transform:none}::view-transition-old(root),::view-transition-new(root){animation:none}.sequence-connector path{stroke-dashoffset:0}}

/* Accounting surfaces: document edges and report columns, not generic CTA underlines. */
a,a:hover,a:focus-visible{text-decoration:none}
.quarter-header{display:grid;grid-template-columns:minmax(0,1fr);gap:18px 32px;padding:23px 34px 16px}
.quarter-logo{width:206px}
.quarter-header nav{grid-column:1/-1;grid-row:2;display:grid;grid-template-columns:repeat(7,minmax(0,1fr));gap:5px;width:100%;margin:0;padding-top:15px;border-top:1px solid var(--line);font-size:14px;line-height:1.4}
.quarter-header nav a{display:flex;align-items:center;justify-content:center;padding:12px 10px;border-radius:8px;min-height:48px;text-align:center;transition:background 160ms,color 160ms}
.quarter-header nav a:hover{background:#e2e9de;text-decoration:none}
.quarter-header nav a[aria-current=page],body:has(#contact:target) .quarter-header nav a[href="/#contact"]{background:var(--ink);color:var(--paper)}
.quarter-hero{padding-top:82px;padding-bottom:60px}
.quarter-hero h1{max-width:18ch}
.hero-lower{grid-template-columns:1.05fr 1fr;gap:70px;align-items:center;margin-top:42px}
.report-preview{min-width:0}
.preview-documents{position:relative;height:230px;margin:0 10px 30px}
.preview-document{position:absolute;left:10%;right:6%;top:10px;min-height:195px;padding:25px 28px;background:#e2e9dc;border-radius:8px;transform-origin:80% 100%;color:var(--forest)}
.preview-document-0{transform:rotate(-7deg) translate(-7%,9px);background:#aaba9e}
.preview-document-1{transform:rotate(5deg) translate(4%,8px);background:#c6d3bf}
.preview-document-2{transform:rotate(-1deg);background:#e9ede1;box-shadow:0 16px 35px #26352f14}
.preview-document>span{font-size:15px;font-weight:500}
.preview-document>strong{display:block;font-size:30px;font-weight:500;margin-top:15px;letter-spacing:-.02em}
.preview-rules{display:grid;gap:9px;max-width:65%;margin-top:18px}
.preview-rules i{height:1px;background:#91a28d}
.preview-rules i:nth-child(2){width:80%}
.preview-rules i:nth-child(3){width:57%}
.report-preview>figcaption{font-size:13px;line-height:1.55;color:#4f634f;max-width:66ch;margin-left:3%}
.report-pack-opening{padding:78px 45px 65px;background:#dce5d5}
.pack-opening-copy{display:grid;grid-template-columns:1fr 1fr;gap:15px 70px;align-items:start;margin-bottom:45px}
.pack-opening-copy>h2{grid-row:1/4;max-width:16ch}
.pack-opening-copy>p{grid-column:2;line-height:1.7}
.pack-opening-copy>p:last-child{margin-top:8px}
.report-folio{min-width:0}
.report-folio>figcaption{max-width:83ch;margin-bottom:30px}
.report-folio>figcaption h3{font-size:30px;margin-bottom:16px}
.report-folio>figcaption p{font-size:16px;line-height:1.65;color:#4d614d}
.folio-desk{display:grid;grid-template-columns:235px minmax(0,1fr);gap:0;align-items:start;min-width:0}
.folio-rail{display:flex;flex-direction:column;gap:8px;padding:18px 0 18px 0;z-index:2}
.folio-rail button{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:76px;text-align:left;padding:16px 19px;border-radius:12px 0 0 12px;font-size:17px;line-height:1.4;color:#4b604c;background:#c9d6c1;transition:background 180ms,color 180ms}
.folio-rail button:hover{background:#bccdb4;color:#253b29}
.folio-rail button[aria-pressed=true]{background:#f9faf4;color:var(--ink)}
.folio-rail button svg{width:24px;height:24px;fill:none;stroke:currentColor;stroke-width:1.3;flex-shrink:0}
.folio-sheets{display:grid;gap:24px;min-width:0}
.folio-sheet{position:relative;background:#f9faf4;min-height:430px;padding:38px 42px 35px;border-radius:0 14px 14px 14px;box-shadow:0 16px 32px #26352f0a;transform-origin:0 50%;min-width:0}
.folio-page-header{display:flex;justify-content:space-between;gap:25px;font-size:14px;color:#576c55;margin-bottom:36px}
.folio-page-header>p{font-weight:500}
.folio-sheet h4{font-size:clamp(29px,3vw,43px);max-width:24ch;margin-bottom:24px}
.folio-sheet dl{display:grid;margin:28px 0;font-variant-numeric:tabular-nums}
.folio-sheet dl>div{display:flex;align-items:baseline;justify-content:space-between;gap:35px;padding:15px 0;border-top:1px solid #bccab5;min-width:0}
.folio-sheet dt{font-size:18px;max-width:40ch}
.folio-sheet dd{font-size:clamp(21px,3.5vw,40px);line-height:1.3;letter-spacing:-.02em;margin:0;text-align:right;font-weight:500;max-width:24ch}
.folio-comment{font-size:17px;line-height:1.7;max-width:66ch}
.folio-reference{font-size:14px;line-height:1.6;color:#4f684e;margin-top:28px;max-width:70ch}
html:not(.js) .folio-desk{display:block}
.reconciliation-figure{max-width:1200px}
.reconciliation-figure>figcaption h3,.close-calendar>figcaption h3{font-size:31px;margin-bottom:17px}
.reconciliation-figure>figcaption p,.close-calendar>figcaption p{font-size:16px;color:var(--muted);line-height:1.7;max-width:84ch}
.reconciliation-controls{display:flex;gap:8px;margin:30px 0 23px}
.reconciliation-controls button{background:#e2e9dc;padding:12px 20px;min-height:48px;border-radius:8px;font-size:16px;transition:background 180ms,color 180ms}
.reconciliation-controls button:hover{background:#cbd9c1}
.reconciliation-controls button[aria-pressed=true]{background:var(--ink);color:var(--paper)}
.reconciliation-columns{display:grid;grid-template-columns:1fr 1fr;gap:30px;align-items:stretch}
.reconciliation-side{padding:30px;background:#e6ecdf;border-radius:14px;min-width:0;transition:background 250ms}
.reconciliation-side.is-focused{background:#d8e4cd}
.reconciliation-side h4{font-size:27px;margin-bottom:25px}
.reconciliation-side dl{font-variant-numeric:tabular-nums}
.reconciliation-side dl>div{display:flex;align-items:baseline;justify-content:space-between;gap:20px;border-top:1px solid #b6c5ad;padding:16px 0;min-width:0}
.reconciliation-side dt{font-size:16px;line-height:1.5;max-width:26ch}
.reconciliation-side dd{font-size:25px;line-height:1.4;white-space:nowrap;margin:0;letter-spacing:-.02em}
.reconciliation-opening dd{font-size:34px}
.reconciliation-total dd{font-weight:500;color:#2e4d31}
.reconciliation-side>p{margin-top:22px;font-size:16px;line-height:1.65;color:#3e583e;max-width:65ch}
.reconciliation-join{width:100%;height:75px;overflow:visible;fill:none;stroke:#8b9f7f;stroke-width:1.4}
.reconciliation-join path{stroke-dasharray:1;stroke-dashoffset:0}
.reconciliation-journal{padding:28px 35px;background:#d9e3d1;border-radius:14px;max-width:830px;margin:0 auto}
.reconciliation-journal h4{font-size:25px;max-width:32ch;margin-bottom:20px}
.reconciliation-journal dl{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-bottom:20px}
.reconciliation-journal dl>div{display:flex;justify-content:space-between;gap:18px;align-items:baseline;padding-top:15px;border-top:1px solid #adbea3}
.reconciliation-journal dt{font-size:17px}
.reconciliation-journal dd{margin:0;font-size:27px;font-variant-numeric:tabular-nums}
.reconciliation-journal dd>span{display:block;font-size:12px;color:var(--muted)}
.reconciliation-journal>p{font-size:16px;line-height:1.7}
.close-calendar{padding:30px;background:#e5ecdd;border-radius:14px;min-width:0}
.close-calendar .table-scroll{margin-top:25px}
.close-calendar table{min-width:950px}
.close-calendar th,.close-calendar td{border-color:#bacab0;font-size:14px}
.close-calendar tbody th{font-size:17px;min-width:160px}
.close-calendar tbody td{max-width:220px}
.account-reference-shelf{display:grid;grid-template-columns:.8fr 1.2fr;gap:60px;padding:75px 45px}
.reference-shelf-intro{position:sticky;top:35px;align-self:start}
.reference-shelf-intro h2{max-width:14ch;margin-bottom:25px}
.reference-shelf-intro p{font-size:17px;line-height:1.7;color:var(--muted)}
.reference-shelf-list{min-width:0}
.reference-shelf-link{display:grid;grid-template-columns:95px 1fr 28px;gap:27px;align-items:center;padding:28px 12px;border-top:1px solid var(--line);transition:background 180ms;border-radius:0}
.reference-shelf-link:last-child{border-bottom:1px solid var(--line)}
.reference-shelf-link h3{font-size:28px;line-height:1.2}
.reference-drawing{width:95px;height:85px;fill:none;stroke:#738c68;stroke-width:1.5;transition:stroke 200ms}
.reference-open{width:23px;height:23px;fill:none;stroke:currentColor;stroke-width:1.5}
.reference-shelf-link:hover{background:#e7eddf;color:#294a2c}
.reference-shelf-link:hover .reference-drawing{stroke:#8b4e35}
.reading-section{scroll-margin-top:30px}
.reading-section>p a,.reading-links a,.reading-link a,.pack-opening-copy a,.service-description a,.period-feature a,.form-actions p a,.contact-opening address a{color:#854a32;font-weight:500;border-radius:3px;transition:background 160ms,color 160ms}
.reading-section>p a:hover,.reading-links a:hover,.reading-link a:hover,.pack-opening-copy a:hover,.service-description a:hover,.period-feature a:hover,.form-actions p a:hover,.contact-opening address a:hover{background:#dfebd6;color:#253f2a;box-shadow:0 0 0 5px #dfebd6}
.period-controls{border:0;gap:8px;margin-bottom:8px;flex-wrap:wrap}
.period-controls button{border:1px solid #90a687;border-radius:8px;min-height:48px;transition:background 160ms,color 160ms}
.period-controls button[aria-pressed=true]{background:var(--ink);color:var(--paper);border-color:var(--ink)}
.quarter-colophon nav a{padding:9px 12px;border-radius:7px;transition:background 160ms}
.quarter-colophon nav a:hover{background:#455c49;text-decoration:none}
.account-contents{display:flex;flex-wrap:wrap;gap:12px 22px;margin-top:42px;max-width:1100px;font-size:14px;line-height:1.45}
.account-contents a{display:inline-flex;align-items:center;min-height:36px;gap:9px;padding:5px 9px;background:#e4ebde;border-radius:5px;color:#3f593e;transition:background 150ms,color 150ms}
.account-contents a:hover{background:#c8d9bc;color:#263c29}
.account-contents a[aria-current=true]{background:var(--ink);color:var(--paper)}
.accounts-reading .reading-section:has(.report-folio){grid-column:1/-1;padding-top:30px;border-top:1px solid var(--line)}
.accounts-reading .reading-section:has(.report-folio)>p{max-width:72ch}
.pack-reading .reading-body{background:#e1e8da}
.pack-reading .reading-section:not(:first-child),.reconciliation-reading .reading-section:not(:first-child){max-width:920px;margin-left:auto;margin-right:auto}
.pack-reading .reading-section:first-child>p,.reconciliation-reading .reading-section:first-child>p{max-width:78ch}
.pack-reading .reading-section:first-child>figure,.reconciliation-reading .reading-section:first-child>figure{margin-top:40px}
.notes-index .reading-body{display:block}
.notes-index .reading-section{display:grid;grid-template-columns:.9fr 1.1fr;gap:18px 65px;padding:35px 0;border-top:1px solid var(--line)}
.notes-index .reading-section:first-child{padding-top:0;border-top:0}
.notes-index .reading-section>h2{grid-column:1;grid-row:1/5;max-width:22ch}
.notes-index .reading-section>p{grid-column:2;margin-top:0}
.notes-index .reading-section>p.reading-link{margin-top:7px!important}
.close-reading .reading-section>.close-calendar{grid-column:1/-1}
@media(max-width:1150px){.quarter-header nav{font-size:13px}.quarter-header nav a{padding:12px 8px}.hero-lower{gap:45px}.folio-desk{grid-template-columns:210px minmax(0,1fr)}.folio-rail button{font-size:16px}.folio-sheet{padding:32px}.reconciliation-side{padding:24px}.reconciliation-side dd{font-size:24px}.reconciliation-opening dd{font-size:29px}.reference-shelf-link{grid-template-columns:75px 1fr 23px;gap:20px}.reference-drawing{width:75px}.reference-shelf-link h3{font-size:25px}}
@media(max-width:880px){.quarter-header{grid-template-columns:1fr auto;padding:17px 25px;gap:12px}.quarter-logo{width:170px}.menu-control{grid-column:2;grid-row:1;display:inline-flex}.quarter-header nav{grid-column:1/-1;grid-row:2;grid-template-columns:1fr 1fr;gap:5px;padding-top:15px;font-size:15px}.js .quarter-header nav{display:grid;grid-template-columns:1fr 1fr;gap:5px;padding:15px 0 0}.js .quarter-header nav a,.quarter-header nav a{justify-content:flex-start;text-align:left;padding:13px 10px}.hero-lower{grid-template-columns:1fr;gap:40px}.report-preview{max-width:640px}.preview-documents{height:220px;max-width:520px;margin-left:0}.report-preview>figcaption{margin-left:0}.report-pack-opening{padding:60px 30px}.pack-opening-copy{grid-template-columns:1fr;gap:20px;margin-bottom:35px}.pack-opening-copy>h2{grid-row:auto;max-width:22ch}.pack-opening-copy>p{grid-column:auto}.folio-desk{grid-template-columns:190px minmax(0,1fr)}.folio-rail button{font-size:15px;padding:14px;min-height:75px}.folio-sheet{padding:28px;min-height:450px}.folio-sheet h4{font-size:33px}.folio-sheet dl>div{display:block;padding:15px 0}.folio-sheet dd{text-align:left;font-size:32px;margin-top:8px}.reconciliation-columns{gap:20px}.reconciliation-side{padding:24px 20px}.reconciliation-side dl>div{display:block}.reconciliation-side dd{font-size:29px;margin-top:6px}.reconciliation-side dt{font-size:15px}.reconciliation-side h4{font-size:25px}.account-reference-shelf{grid-template-columns:1fr;gap:35px;padding:60px 30px}.reference-shelf-intro{position:static}.reference-shelf-intro h2{max-width:none}.reference-shelf-link{grid-template-columns:95px 1fr 28px;gap:27px}.reference-drawing{width:95px}.reference-shelf-link h3{font-size:28px}.notes-index .reading-section{grid-template-columns:1fr 1fr;gap:18px 35px}.account-contents{gap:8px;font-size:13px;margin-top:32px}}
@media(max-width:600px){.quarter-hero{padding-top:47px;padding-bottom:40px}.quarter-hero h1{font-size:48px;max-width:16ch}.hero-lower{margin-top:28px;gap:35px}.report-preview{padding:0 5px}.preview-documents{height:205px;margin:0 0 20px}.preview-document{min-height:175px;left:8%;right:5%;padding:22px}.preview-document>span{font-size:14px}.preview-document>strong{font-size:27px}.report-preview>figcaption{font-size:12px;line-height:1.6}.quarter-header nav,.js .quarter-header nav{grid-template-columns:1fr;font-size:16px}.quarter-header nav a{min-height:48px}.report-pack-opening{padding:48px 25px}.pack-opening-copy h2{font-size:35px}.pack-opening-copy p{font-size:17px}.report-folio>figcaption h3{font-size:27px}.report-folio>figcaption p{font-size:15px}.folio-desk{display:block}.folio-rail{flex-direction:row;gap:4px;padding:0;align-items:stretch}.folio-rail button{flex:1;min-width:0;flex-direction:column;align-items:flex-start;justify-content:space-between;gap:14px;border-radius:9px 9px 0 0;padding:13px 11px;min-height:103px;font-size:13px}.folio-rail button svg{width:20px;height:20px}.folio-sheet{border-radius:0 0 12px 12px;padding:27px 21px 29px;min-height:460px}.folio-page-header{margin-bottom:27px;font-size:12px}.folio-sheet h4{font-size:31px;max-width:17ch}.folio-sheet dt{font-size:16px}.folio-sheet dd{font-size:30px}.folio-comment{font-size:16px;line-height:1.7}.folio-reference{font-size:13px;line-height:1.6}.reconciliation-figure>figcaption h3,.close-calendar>figcaption h3{font-size:27px}.reconciliation-figure>figcaption p,.close-calendar>figcaption p{font-size:15px}.reconciliation-controls{gap:6px;margin-top:25px}.reconciliation-controls button{font-size:14px;padding:12px 15px;flex:1}.reconciliation-columns{grid-template-columns:1fr;gap:15px}.reconciliation-side{padding:25px 21px}.reconciliation-side dl>div{display:flex;gap:18px}.reconciliation-side dt{font-size:15px;max-width:22ch}.reconciliation-side dd{font-size:25px;margin-top:0}.reconciliation-opening dd{font-size:29px}.reconciliation-side>p{font-size:15px}.reconciliation-join{display:none}.reconciliation-journal{padding:25px 21px;margin-top:15px}.reconciliation-journal h4{font-size:24px}.reconciliation-journal dl{grid-template-columns:1fr;gap:18px}.reconciliation-journal dt{font-size:16px}.reconciliation-journal dd{font-size:26px}.reconciliation-journal>p{font-size:15px}.close-calendar{padding:25px 20px}.account-reference-shelf{padding:50px 25px}.reference-shelf-link{grid-template-columns:65px 1fr 23px;gap:18px;padding:25px 0}.reference-drawing{width:65px;height:70px}.reference-shelf-link h3{font-size:24px}.notes-index .reading-section{display:block;padding:30px 0}.notes-index .reading-section>h2{font-size:30px;margin-bottom:22px}.notes-index .reading-section>p{margin-top:18px}.notes-index .reading-section>p.reading-link{margin-top:24px!important}.account-contents{font-size:13px}.account-contents a{min-height:39px;padding:7px 10px}.account-reference-shelf .reference-shelf-intro h2{font-size:34px}.reading-section>.report-folio,.reading-section>.reconciliation-figure{margin-left:-4px;margin-right:-4px}.account-contents a{max-width:100%}}
@media(prefers-reduced-motion:reduce){.preview-document,.folio-sheet,.folio-rail button,.reconciliation-side,.reconciliation-controls button,.quarter-header nav a,.reference-shelf-link,.reference-drawing{transition:none;animation:none}.preview-document-0{transform:rotate(-3deg) translate(-4%,5px)}.preview-document-1{transform:rotate(3deg) translate(3%,5px)}}

.reconciliation-equal{display:flex;align-items:baseline;justify-content:center;gap:25px;font-size:16px;line-height:1.5;color:#385336;margin:0 auto 35px;max-width:100%;font-variant-numeric:tabular-nums}.reconciliation-equal strong{font-size:32px;font-weight:500;letter-spacing:-.02em}.reconciliation-journal{margin-top:0}@media(max-width:600px){.reconciliation-equal{gap:18px;justify-content:space-between;font-size:14px;margin:20px 0 25px;padding:0 8px}.reconciliation-equal strong{font-size:29px}}
/* Mobile history uses a lightweight document arrival instead of unreliable native snapshots. */
@media(max-width:880px){@view-transition{navigation:none}}
@media(max-width:880px) and (prefers-reduced-motion:no-preference){.quarter-reading>.reading-opening,.quarter-hero{animation:quarter-paper-arrive 300ms var(--ease) both}}
@keyframes quarter-paper-arrive{from{clip-path:inset(0 0 0 2%);transform:translateY(4px)}to{clip-path:inset(0);transform:translateY(0)}}