/* ==================================================================
   C&C Accounting — Resources hub and article pages.

   Same design language as /assets/cc-ui.css (the calculators):
   Montserrat, hairline rules, 2px radii, one accent, no shadows.
   Everything is namespaced under .r so the main site stylesheet is
   never affected.
   ================================================================== */

.r{
  --ink:#37424a;
  --muted:#5c6b75;
  --faint:#8b979f;
  --hair:#d7dde2;
  --hair-soft:#e7ebee;
  --wash:#f4f7f8;
  --accent:#19396f;
  --accent-dk:#0f2952;
  --sans:"Roboto",-apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;

  background:#fff;
  color:var(--ink);
  font-family:var(--sans);
  font-size:16px;
  font-weight:400;
  line-height:1.65;
  -webkit-font-smoothing:antialiased;
  padding-block:40px 88px;
}
:where(.r) *,:where(.r) *::before,:where(.r) *::after{box-sizing:border-box}
:where(.r) :is(h1,h2,h3,h4){margin:0;color:#272c2f;font-family:var(--sans);font-weight:700;line-height:1.25;letter-spacing:-.01em}
:where(.r) p{margin:0}
:where(.r) a{color:var(--accent)}
.r-wrap{width:100%;max-width:1080px;margin-inline:auto;padding-inline:28px}
@media (max-width:600px){.r-wrap{padding-inline:20px}}

/* ---------- masthead ---------- */
.r-crumb{display:flex;flex-wrap:wrap;align-items:center;gap:8px;font-size:12px;color:var(--faint);margin-bottom:26px}
.r-crumb a{color:var(--faint);text-decoration:none}
.r-crumb a:hover{color:var(--accent)}
.r-crumb [aria-current]{color:var(--muted)}
.r-eyebrow{display:block;font-size:11px;font-weight:600;letter-spacing:.15em;text-transform:uppercase;color:#5d6166}
.r h1{font-size:clamp(30px,4vw,42px);margin-bottom:14px}
.r-sub{font-size:16px;font-weight:400;color:var(--muted);max-width:640px;line-height:1.7}

/* ---------- filter bar ---------- */
.r-controls{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px 24px;
  margin-top:36px;padding:18px 0;border-top:1px solid var(--hair);border-bottom:1px solid var(--hair)}
.r-search{position:relative;flex:1 1 230px;max-width:300px}
.r-search input{width:100%;height:40px;padding:0 12px 0 36px;border:1px solid var(--hair);border-radius:2px;
  background:#fff;font-family:var(--sans);font-size:13.5px;font-weight:400;color:var(--ink);outline:0;transition:border-color .15s}
.r-search input::placeholder{color:var(--faint)}
.r-search input:focus{border-color:var(--accent)}
.r-search svg{position:absolute;left:12px;top:12px;width:15px;height:15px;stroke:var(--faint);fill:none;stroke-width:2;pointer-events:none}
.r-chips{display:flex;flex-wrap:wrap;gap:8px}
.r-chips button{cursor:pointer;height:32px;padding:0 14px;border:1px solid var(--hair);border-radius:2px;background:#fff;
  color:var(--muted);font-family:var(--sans);font-size:11.5px;font-weight:600;letter-spacing:.07em;text-transform:uppercase;
  transition:border-color .15s,color .15s,background .15s}
.r-chips button:hover{border-color:var(--faint);color:var(--ink)}
.r-chips button[aria-pressed="true"]{background:var(--accent);border-color:var(--accent);color:#fff}
.r-count{font-size:12px;font-weight:500;color:var(--faint);margin-top:18px}

/* ---------- featured ---------- */
.r-featured{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:44px;align-items:center;
  padding:40px 0;border-bottom:1px solid var(--hair);text-decoration:none;color:inherit}
@media (max-width:780px){.r-featured{grid-template-columns:minmax(0,1fr);gap:22px;padding:30px 0}}
.r-featured .r-shot{aspect-ratio:16/9;margin-bottom:0}
.r-featured h2{font-size:clamp(22px,2.7vw,30px);line-height:1.24;margin-bottom:12px;transition:color .15s}
.r-featured:hover h2{color:var(--accent)}
.r-featured p{font-size:15px;line-height:1.7;color:var(--muted);margin-bottom:16px}
.r-more{font-size:12px;font-weight:600;letter-spacing:.1em;text-transform:uppercase;color:var(--accent)}
.r-featured:hover .r-more{text-decoration:underline;text-underline-offset:4px}

/* ---------- article grid ---------- */
.r-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0 32px}
@media (max-width:860px){.r-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:560px){.r-grid{grid-template-columns:minmax(0,1fr)}}
.r-grid>*{min-width:0}

.r-card{display:flex;flex-direction:column;padding:28px 0;border-bottom:1px solid var(--hair);
  text-decoration:none;color:inherit}
.r-card.is-hidden{display:none}
.r-shot{position:relative;aspect-ratio:16/10;overflow:hidden;background:var(--wash);margin-bottom:16px}
.r-shot img{width:100%;height:100%;object-fit:cover;display:block;transition:transform .5s cubic-bezier(.2,.7,.2,1)}
.r-card:hover .r-shot img,.r-featured:hover .r-shot img{transform:scale(1.045)}
.r-tag{display:inline-block;font-size:10.5px;font-weight:600;letter-spacing:.1em;text-transform:uppercase;
  color:var(--accent);margin-bottom:9px}
.r-card h2,.r-card h3{font-size:17px;line-height:1.35;margin-bottom:9px;transition:color .15s}
.r-card:hover h2,.r-card:hover h3{color:var(--accent)}
.r-card p{font-size:13.5px;font-weight:400;line-height:1.65;color:var(--muted);margin-bottom:14px}
.r-meta{margin-top:auto;font-size:11.5px;font-weight:500;color:var(--faint);display:flex;flex-wrap:wrap;gap:8px}
.r-meta span::after{content:"\00b7";margin-left:8px}
.r-meta span:last-child::after{content:""}

/* ---------- empty state ---------- */
.r-empty{display:none;padding:60px 0;text-align:center;border-bottom:1px solid var(--hair)}
.r-empty.on{display:block}
.r-empty h3{font-size:18px;margin-bottom:8px}
.r-empty p{font-size:14px;color:var(--muted)}
.r-empty button{margin-top:18px;cursor:pointer;height:38px;padding:0 20px;border:1px solid var(--accent);
  border-radius:2px;background:#fff;color:var(--accent);font-family:var(--sans);font-size:11.5px;font-weight:600;
  letter-spacing:.09em;text-transform:uppercase}
.r-empty button:hover{background:var(--accent);color:#fff}

/* ---------- reveal on scroll ---------- */
.js-on .r-rise{opacity:0;transform:translateY(14px)}
.js-on .r-rise.is-in{opacity:1;transform:none;transition:opacity .5s ease,transform .5s cubic-bezier(.2,.7,.2,1)}
@media (prefers-reduced-motion:reduce){
  .js-on .r-rise,.js-on .r-rise.is-in{opacity:1;transform:none;transition:none}
  .r-shot img,.r-card:hover .r-shot img,.r-featured:hover .r-shot img{transition:none;transform:none}
}

/* ---------- article page ---------- */
.r-article{max-width:720px;margin-inline:auto}
.r-article h1{font-size:clamp(28px,3.8vw,40px);line-height:1.16;margin-bottom:16px}
.r-lede{font-size:17px;font-weight:400;line-height:1.7;color:var(--muted);margin-bottom:24px}
.r-byline{display:flex;flex-wrap:wrap;gap:10px;align-items:center;font-size:12px;font-weight:500;color:var(--faint);
  padding-bottom:24px;border-bottom:1px solid var(--hair)}
.r-byline span::after{content:"\00b7";margin-left:10px}
.r-byline span:last-child::after{content:""}
.r-hero-img{margin:32px 0;aspect-ratio:16/8;overflow:hidden;background:var(--wash)}
.r-hero-img img{width:100%;height:100%;object-fit:cover;display:block}

.r-body{padding-top:30px}
.r-body h2{font-size:21px;margin:38px 0 12px;scroll-margin-top:110px}
.r-body h3{font-size:16px;margin:28px 0 10px}
.r-body p{font-size:15.5px;font-weight:400;line-height:1.8;color:var(--ink);margin-bottom:16px}
.r-body ul,.r-body ol{margin:0 0 18px;padding-left:20px}
.r-body li{font-size:15.5px;font-weight:400;line-height:1.8;color:var(--ink);margin-bottom:7px}
.r-body strong{font-weight:600;color:var(--ink)}
.r-body a{font-weight:500;text-decoration:underline;text-underline-offset:3px}
.r-body>*:first-child{margin-top:0}

.r-pull{border-left:2px solid var(--accent);padding:4px 0 4px 22px;margin:30px 0;
  font-size:18px;font-weight:500;line-height:1.55;color:var(--accent-dk);letter-spacing:-.01em}
.r-box{border:1px solid var(--hair);background:var(--wash);padding:22px 24px;margin:30px 0}
.r-box strong{display:block;font-weight:600;margin-bottom:6px}
.r-box p{font-size:14px;line-height:1.7;margin-bottom:0}
.r-key{border-top:1px solid var(--ink);border-bottom:1px solid var(--hair);padding:22px 0;margin:34px 0}
.r-key .r-eyebrow{margin-bottom:12px}
.r-key ul{margin:0;padding:0;list-style:none}
.r-key li{position:relative;padding-left:20px;font-size:14.5px;line-height:1.7;color:var(--ink);margin-bottom:8px}
.r-key li::before{content:"";position:absolute;left:0;top:12px;width:8px;height:1.5px;background:var(--accent)}
.r-key li:last-child{margin-bottom:0}

.r-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch}
table.r-table{width:100%;min-width:420px;border-collapse:collapse;font-size:14px;margin:24px 0;font-variant-numeric:tabular-nums}
table.r-table th,table.r-table td{padding:11px 0;text-align:left;border-bottom:1px solid var(--hair-soft)}
table.r-table th{font-size:10.5px;font-weight:600;letter-spacing:.11em;text-transform:uppercase;color:var(--muted);
  border-bottom:1px solid var(--hair)}
table.r-table td:last-child,table.r-table th:last-child{text-align:right;font-weight:600}

.r-cta{margin-top:46px;padding:30px 32px;border:1px solid var(--hair);background:var(--wash)}
.r-cta h3{font-size:19px;margin-bottom:10px}
.r-cta p{font-size:14px;line-height:1.7;color:var(--muted);margin-bottom:20px}
.r-btn{display:inline-flex;align-items:center;height:44px;padding:0 26px;border:1px solid var(--accent);
  border-radius:2px;background:var(--accent);color:#fff;font-size:12px;font-weight:600;letter-spacing:.1em;
  text-transform:uppercase;text-decoration:none;transition:background .18s,color .18s}
.r-btn:hover{background:#fff;color:var(--accent)}
@media (max-width:600px){.r-cta{padding:24px 20px}}

.r-next{margin-top:68px;padding-top:34px;border-top:1px solid var(--hair)}
.r-next h2{font-size:18px}
.r-next .r-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
@media (max-width:560px){.r-next .r-grid{grid-template-columns:minmax(0,1fr)}}

.r-band{margin-top:68px;padding:44px 0;border-top:1px solid var(--ink);border-bottom:1px solid var(--hair)}
.r-band h2{font-size:24px;margin-bottom:12px;max-width:600px}
.r-band p{font-size:14.5px;font-weight:400;color:var(--muted);max-width:600px;margin-bottom:24px}