@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}.contact-action{border:1px solid var(--ink);border-radius:30px;padding:12px 20px}.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)}}
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@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}.js .quarter-header .contact-action{border:0;border-top:1px solid var(--line);border-radius:0;margin-top:12px}.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}}
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@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}}