/* ==========================================================================
   Capitalization Debt — capitalizationdebt.com
   A landing page for Fixed Asset Consultant (fixedassetconsultant.com).

   Design system: "Industry" — blueprint framing, hairline dividers, square
   corners, tabular figures. Tokens below are the source of truth; the page
   is built from the component classes that follow them.
   ========================================================================== */

:root {
  /* — surfaces & ink — */
  --color-bg: #ffffff;
  --color-surface: #f5f8f8;
  --color-text: #10232e;
  --color-divider: color-mix(in srgb, #10232e 16%, transparent);

  /* — teal: the primary accent — */
  --color-accent: #1d8a80;
  --color-accent-100: #e8f5f3;
  --color-accent-200: #c6e6e2;
  --color-accent-300: #97d1ca;
  --color-accent-400: #63b5ac;
  --color-accent-500: #2f9a90;
  --color-accent-600: #177a72;
  --color-accent-700: #0f605b;
  --color-accent-800: #0d4a48;
  --color-accent-900: #0b3140;

  /* — gold: the secondary accent, reserved for the thing that matters — */
  --color-accent-2: #c08b2c;
  --color-accent-2-100: #fbf3e2;
  --color-accent-2-200: #f3e1ba;
  --color-accent-2-300: #e8ca88;
  --color-accent-2-400: #d9af54;
  --color-accent-2-500: #c49430;
  --color-accent-2-600: #a67a22;
  --color-accent-2-700: #85601a;

  --hero-bg: linear-gradient(104deg, #0b2436 0%, #0e3b45 46%, #15645d 100%);
  --ink-deep: #0b2436;

  --font-heading: 'Montserrat', system-ui, -apple-system, sans-serif;
  --font-heading-weight: 700;
  --font-body: 'Barlow', system-ui, -apple-system, sans-serif;
  --font-mono: ui-monospace, SFMono-Regular, Menlo, monospace;

  --wrap: 1180px;
  --pad-x: 32px;
}

/* — reset — */
*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  background: var(--color-bg);
  color: var(--color-text);
  font-family: var(--font-body);
  font-size: 16px;
  line-height: 1.55;
  -webkit-font-smoothing: antialiased;
}
img { display: block; max-width: 100%; }
figure { margin: 0; }
h1, h2, h3, h4 {
  font-family: var(--font-heading);
  font-weight: var(--font-heading-weight);
  line-height: 1.1;
  letter-spacing: -0.02em;
  margin: 0;
  text-wrap: balance;
}
p { margin: 0; text-wrap: pretty; }
a { color: var(--color-accent-700); text-underline-offset: 3px; }
a:hover { color: var(--color-accent-600); }
:focus-visible { outline: 2px solid var(--color-accent); outline-offset: 3px; }
::selection { background: color-mix(in srgb, var(--color-accent) 28%, transparent); }
.on-dark a { color: var(--color-accent-300); }
.on-dark a:hover { color: #ffffff; }
.tnum { font-variant-numeric: tabular-nums; }
section[id] { scroll-margin-top: 88px; }
.visually-hidden {
  position: absolute; width: 1px; height: 1px; overflow: hidden;
  clip: rect(0 0 0 0); clip-path: inset(50%); white-space: nowrap;
}
.skip-link {
  position: absolute; top: -60px; left: 12px; z-index: 100;
  padding: 12px 18px; background: var(--color-accent-900); color: #ffffff;
  font-family: var(--font-heading); font-weight: 600; font-size: 14px; text-decoration: none;
  transition: top .15s ease;
}
.skip-link:focus { top: 12px; color: #ffffff; }

/* — blueprint framing: registration marks at the corners of a hairline box — */
.blueprint { position: relative; border: 1px solid var(--color-divider); border-radius: 0; }
.blueprint > .corner {
  position: absolute; width: 11px; height: 11px;
  color: color-mix(in srgb, var(--color-text) 55%, transparent);
}
.on-dark .blueprint > .corner,
.blueprint.on-light-marks > .corner { color: rgba(255, 255, 255, 0.6); }
.blueprint > .corner::before,
.blueprint > .corner::after { content: ""; position: absolute; background: currentColor; }
.blueprint > .corner::before { left: 5px; top: 0; width: 1px; height: 100%; }
.blueprint > .corner::after { top: 5px; left: 0; width: 100%; height: 1px; }
.blueprint > .corner.tl { top: -6px; left: -6px; }
.blueprint > .corner.tr { top: -6px; right: -6px; }
.blueprint > .corner.bl { bottom: -6px; left: -6px; }
.blueprint > .corner.br { bottom: -6px; right: -6px; }

/* — buttons — */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 8px;
  cursor: pointer; text-decoration: none;
  font-family: var(--font-heading); font-weight: 600; font-size: 15px; line-height: 1.2;
  color: var(--color-text);
  background: transparent;
  border: 1px solid var(--color-divider); border-radius: 0;
  padding: 13px 20px;
  transition: background .15s ease, color .15s ease, border-color .15s ease;
}
.btn-primary { background: var(--color-accent); border-color: var(--color-accent); color: #ffffff; }
.btn-primary:hover { background: var(--color-accent-600); border-color: var(--color-accent-600); color: #ffffff; }
.btn-primary:active { background: var(--color-accent-700); }
.btn-gold { background: var(--color-accent-2-500); border-color: var(--color-accent-2-500); color: #12232e; }
.btn-gold:hover { background: var(--color-accent-2-400); border-color: var(--color-accent-2-400); color: #12232e; }
.btn-secondary:hover { background: color-mix(in srgb, var(--color-text) 7%, transparent); color: var(--color-text); }
.on-dark .btn-outline { border-color: rgba(255, 255, 255, .38); color: #ffffff; }
.on-dark .btn-outline:hover { background: rgba(255, 255, 255, .1); color: #ffffff; }
.btn-lg { padding: 16px 26px; font-size: 16px; }
.btn-block { width: 100%; }

/* — tags — */
.tag {
  display: inline-flex; align-items: center; font-size: 12px; letter-spacing: .02em;
  padding: 4px 11px; border-radius: 0;
  background: var(--color-accent-100); color: var(--color-accent-800);
}
.tag-gold { background: var(--color-accent-2-100); color: var(--color-accent-2-700); }

/* — forms — */
.field > label {
  display: block; font-size: 13px; margin-bottom: 6px;
  color: color-mix(in srgb, var(--color-text) 70%, transparent);
}
.input {
  width: 100%; min-height: 44px; padding: 10px 12px;
  font: inherit; font-size: 15px; color: var(--color-text);
  caret-color: var(--color-accent);
  background: var(--color-surface);
  border: 1px solid var(--color-divider); border-radius: 0;
}
.input:hover { border-color: color-mix(in srgb, var(--color-text) 45%, transparent); }
.input:focus-visible { border-color: var(--color-accent); outline-offset: 0; }

/* — layout primitives — */
.wrap { max-width: var(--wrap); margin: 0 auto; padding-left: var(--pad-x); padding-right: var(--pad-x); }
.sec { padding-top: 96px; padding-bottom: 88px; }
.sec-tight { padding-top: 72px; padding-bottom: 68px; }
.rule-top { border-top: 1px solid var(--color-divider); }
.rule-bottom { border-bottom: 1px solid var(--color-divider); }
.surface { background: var(--color-surface); }
.ink { background: var(--color-accent-900); color: #ffffff; }
.ink-deep { background: var(--ink-deep); color: rgba(255, 255, 255, .82); }

.eyebrow {
  display: flex; align-items: center; gap: 12px;
  font-size: 11px; letter-spacing: .16em; text-transform: uppercase;
  color: var(--color-accent-700);
}
.eyebrow::before { content: ""; display: block; width: 26px; height: 1px; background: var(--color-accent); flex: none; }
.on-dark .eyebrow { color: var(--color-accent-2-300); }
.on-dark .eyebrow::before { background: var(--color-accent-2-400); }

.lede { font-size: 19px; line-height: 1.65; }
.body-lg { font-size: 17.5px; line-height: 1.6; }
.muted { color: color-mix(in srgb, var(--color-text) 72%, transparent); }
.on-dark .muted { color: rgba(255, 255, 255, .78); }
.fine { font-size: 12.5px; line-height: 1.55; color: color-mix(in srgb, var(--color-text) 55%, transparent); }
.on-dark .fine { color: rgba(255, 255, 255, .55); }

.split { display: grid; grid-template-columns: minmax(340px, 1.05fr) minmax(300px, .95fr); gap: 56px; align-items: center; }
.split-top { align-items: start; }
.cols-3 { display: grid; grid-template-columns: repeat(3, 1fr); }
.cols-2 { display: grid; grid-template-columns: 1fr 1fr; }

/* — header — */
.site-header {
  position: sticky; top: 0; z-index: 60;
  background: rgba(255, 255, 255, .94);
  backdrop-filter: blur(8px);
  border-bottom: 1px solid var(--color-divider);
  transition: box-shadow .2s ease;
}
.site-header.is-scrolled { box-shadow: 0 1px 0 rgba(16, 35, 46, .1), 0 8px 24px rgba(16, 35, 46, .07); }
.site-header .wrap { display: flex; align-items: center; gap: 28px; padding-top: 12px; padding-bottom: 12px; }
.lockup { display: flex; align-items: center; gap: 11px; text-decoration: none; margin-right: auto; }
.lockup img { height: 40px; width: auto; }
.lockup-name { display: flex; flex-direction: column; line-height: 1.02; }
.lockup-name b {
  font-family: var(--font-heading); font-weight: 700; font-size: 17px;
  letter-spacing: -.01em; color: var(--color-text);
}
.lockup-name b + b { color: var(--color-accent-600); }
.lockup-tag { font-size: 8px; letter-spacing: .18em; color: var(--color-accent-600); margin-top: 4px; }
.navlinks { display: flex; align-items: center; gap: 26px; font-size: 14.5px; }
.navlinks a { color: var(--color-text); text-decoration: none; }
.navlinks a:hover { color: var(--color-accent-600); }

/* — hero — */
.hero { background: var(--hero-bg); color: #ffffff; position: relative; overflow: hidden; }
.hero::before {
  content: ""; position: absolute; inset: 0; pointer-events: none;
  background-image:
    linear-gradient(rgba(255, 255, 255, .05) 1px, transparent 1px),
    linear-gradient(90deg, rgba(255, 255, 255, .05) 1px, transparent 1px);
  background-size: 64px 64px;
}
.hero .wrap { position: relative; padding-top: 84px; padding-bottom: 92px; }
.hero h1 {
  font-size: clamp(46px, 5.4vw, 78px); line-height: 1; letter-spacing: -.03em;
  margin: 26px 0 0;
}
.hero h1 .dot { color: var(--color-accent-2-400); }
.chip {
  display: inline-flex; align-items: center; gap: 9px;
  border: 1px solid rgba(255, 255, 255, .28); padding: 7px 13px;
  font-size: 12px; letter-spacing: .09em; text-transform: uppercase;
  color: rgba(255, 255, 255, .86);
}
.chip::before { content: ""; width: 6px; height: 6px; background: var(--color-accent-2-400); display: block; flex: none; }
.hero-actions { display: flex; flex-wrap: wrap; align-items: center; gap: 20px; margin-top: 38px; }
.link-underline {
  font-size: 15px; color: #ffffff; text-decoration: none;
  border-bottom: 1px solid rgba(255, 255, 255, .4); padding-bottom: 4px;
}
.link-underline:hover { color: #ffffff; border-bottom-color: #ffffff; }

/* — the illustrative register extract — */
.register { padding: 20px; border-color: rgba(255, 255, 255, .24); background: rgba(255, 255, 255, .03); }
.register figcaption {
  display: flex; justify-content: space-between; gap: 12px; margin: 0 0 14px;
  font-size: 10.5px; letter-spacing: .14em; color: rgba(255, 255, 255, .6);
}
.register-rows { display: flex; flex-direction: column; gap: 5px; }
.register-row {
  display: flex; justify-content: space-between; align-items: center; gap: 14px;
  border: 1px solid rgba(255, 255, 255, .18); padding: 9px 12px;
  font-size: 13px; color: rgba(255, 255, 255, .75);
}
.register-row.is-flagged {
  border-color: var(--color-accent-2-400); background: rgba(217, 175, 84, .12);
  padding: 13px 12px; color: #ffffff;
}
.register-row.is-flagged span:first-child { display: flex; align-items: center; gap: 9px; }
.register-row.is-flagged span:first-child::before {
  content: ""; width: 6px; height: 6px; background: var(--color-accent-2-400); display: block; flex: none;
}
.register-row.is-flagged .tnum { font-weight: 600; }
.register-total {
  display: flex; justify-content: space-between; align-items: baseline; gap: 12px;
  margin-top: 16px; padding-top: 14px; border-top: 1px solid rgba(255, 255, 255, .24);
}
.register-total span:first-child { font-size: 11px; letter-spacing: .14em; color: rgba(255, 255, 255, .6); }
.register-total b {
  font-family: var(--font-heading); font-weight: 600; font-size: 34px;
  letter-spacing: -.02em; color: var(--color-accent-2-400);
}

/* — definition — */
.definition { padding: clamp(26px, 4vw, 52px); background: var(--color-surface); }
.definition-word { display: flex; align-items: baseline; flex-wrap: wrap; gap: 14px; }
.definition-word b {
  font-family: var(--font-heading); font-weight: 600;
  font-size: clamp(34px, 4.6vw, 54px); letter-spacing: -.02em;
}
.pull {
  padding-left: 16px; border-left: 2px solid var(--color-accent-2-400);
  font-style: italic; line-height: 1.6;
}

/* — spec cards (why now) — */
.spec-grid { border-top: 1px solid var(--color-divider); border-left: 1px solid var(--color-divider); }
.spec {
  padding: 38px 32px 42px;
  border-right: 1px solid var(--color-divider); border-bottom: 1px solid var(--color-divider);
}
.spec-label { font-size: 11px; letter-spacing: .14em; color: var(--color-accent-700); }
.spec-figure {
  font-family: var(--font-heading); font-weight: 700; font-size: 60px; line-height: 1;
  letter-spacing: -.03em; margin: 16px 0 0;
}
.spec-figure small { font-size: 28px; }
.spec p::before { content: ""; display: block; width: 44px; height: 2px; background: var(--color-accent-2-400); margin: 18px 0; }
.spec p { font-size: 15.5px; line-height: 1.6; color: color-mix(in srgb, var(--color-text) 78%, transparent); }

/* — the lifecycle ledger — */
.stage-grid {
  display: grid; grid-template-columns: repeat(3, 1fr);
  border-top: 1px solid var(--color-divider); border-left: 1px solid var(--color-divider);
}
.stage {
  padding: 24px 26px 28px;
  border-right: 1px solid var(--color-divider); border-bottom: 1px solid var(--color-divider);
}
.stage-no { font-family: var(--font-mono); font-size: 11px; letter-spacing: .1em; color: var(--color-accent-2-600); }
.stage h3 { font-size: 18px; font-weight: 600; margin: 8px 0 8px; letter-spacing: -.01em; }
.stage p { font-size: 14.5px; line-height: 1.55; color: color-mix(in srgb, var(--color-text) 72%, transparent); }
.stage a { text-decoration-thickness: 1px; }

/* — the "who usually shows up" comparison — */
.compare { border-top: 1px solid var(--color-divider); }
.compare-row {
  display: grid; grid-template-columns: minmax(180px, .8fr) 1.2fr;
  gap: 28px; padding: 22px 0; border-bottom: 1px solid var(--color-divider);
}
.compare-row dt { font-family: var(--font-heading); font-weight: 600; font-size: 16.5px; }
.compare-row dd { margin: 0; font-size: 16px; line-height: 1.55; color: color-mix(in srgb, var(--color-text) 75%, transparent); }
.compare-row.is-us { background: var(--color-accent-100); padding-left: 22px; padding-right: 22px; margin-left: -22px; margin-right: -22px; }
.compare-row.is-us dt { color: var(--color-accent-800); }
.compare-row.is-us dd { color: var(--color-accent-900); }

/* — credential strip — */
.rooms { display: grid; grid-template-columns: repeat(3, 1fr); gap: 0;
  border-left: 1px solid rgba(255, 255, 255, .18);
  border-top: 1px solid rgba(255, 255, 255, .18); }
.room {
  padding: 22px 24px;
  border-right: 1px solid rgba(255, 255, 255, .18);
  border-bottom: 1px solid rgba(255, 255, 255, .18);
}
.room b { display: block; font-family: var(--font-heading); font-weight: 600; font-size: 15.5px; color: #ffffff; }
.room span { display: block; margin-top: 6px; font-size: 13.5px; line-height: 1.5; color: rgba(255, 255, 255, .7); }

/* — portrait — */
.portrait { padding: 16px; border-color: rgba(255, 255, 255, .24); }
.portrait-frame { aspect-ratio: 4 / 5; border: 1px solid rgba(255, 255, 255, .16); overflow: hidden; }
.portrait-frame img { width: 100%; height: 100%; object-fit: cover; object-position: 50% 18%; filter: contrast(1.04); }
.portrait-name { font-family: var(--font-heading); font-weight: 600; font-size: 22px; color: #ffffff; }

.blockquote-lg {
  margin: 28px 0; padding: 24px 26px;
  border-left: 2px solid var(--color-accent-2-400); background: rgba(255, 255, 255, .04);
  font-family: var(--font-heading); font-weight: 500;
  font-size: clamp(23px, 2.5vw, 31px); line-height: 1.2; font-style: italic; color: #ffffff;
}

/* — method steps — */
.method { display: grid; grid-template-columns: repeat(4, 1fr); border-top: 1px solid var(--color-divider); border-left: 1px solid var(--color-divider); }
.method-step { padding: 30px 26px 34px; border-right: 1px solid var(--color-divider); border-bottom: 1px solid var(--color-divider); }
.method-step b {
  display: block; font-family: var(--font-heading); font-weight: 700; font-size: 13px;
  letter-spacing: .12em; color: var(--color-accent-2-600);
}
.method-step h3 { font-size: 19px; font-weight: 600; margin: 12px 0 10px; }
.method-step p { font-size: 14.5px; line-height: 1.55; color: color-mix(in srgb, var(--color-text) 72%, transparent); }

/* — "this is for you if" — */
.qualify { display: grid; grid-template-columns: 1fr 1fr; border-top: 1px solid var(--color-divider); }
.qualify > * { display: flex; gap: 18px; padding: 26px 30px 26px 0; border-bottom: 1px solid var(--color-divider); }
.qualify > *:nth-child(even) { padding: 26px 0 26px 30px; border-left: 1px solid var(--color-divider); }
.qualify-no { font-family: var(--font-heading); font-weight: 600; font-size: 14px; color: var(--color-accent-2-600); padding-top: 4px; }
.qualify p { font-size: 17px; line-height: 1.55; }

/* — deliverables list — */
.deliverables { display: flex; flex-direction: column; }
.deliverables li {
  display: flex; gap: 12px; padding: 13px 0; font-size: 15.5px;
  border-bottom: 1px solid var(--color-divider); list-style: none;
}
.deliverables li:last-child { border-bottom: 0; }
.deliverables li::before { content: "+"; color: var(--color-accent); }

/* — FAQ — */
.faq { border-top: 1px solid var(--color-divider); }
.faq details { border-bottom: 1px solid var(--color-divider); }
.faq summary {
  display: flex; align-items: baseline; gap: 14px; cursor: pointer; list-style: none;
  padding: 22px 0; font-family: var(--font-heading); font-weight: 600; font-size: 19px;
  letter-spacing: -.01em;
}
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after {
  content: "+"; margin-left: auto; font-family: var(--font-body); font-weight: 400;
  font-size: 24px; line-height: 1; color: var(--color-accent-600);
}
.faq details[open] summary::after { content: "–"; }
.faq summary:hover { color: var(--color-accent-700); }
.faq-answer { padding: 0 0 24px; max-width: 62em; font-size: 16.5px; line-height: 1.65; color: color-mix(in srgb, var(--color-text) 78%, transparent); }
.faq-answer p + p { margin-top: 14px; }

/* — form panel — */
.form-panel { padding: 32px; background: var(--color-bg); }
.form-stack { display: flex; flex-direction: column; gap: 16px; }
.hp { position: absolute; left: -9999px; }

/* — footer — */
.site-footer .wrap { display: flex; flex-wrap: wrap; gap: 40px; justify-content: space-between; align-items: flex-start; padding-top: 56px; padding-bottom: 40px; }
.footer-cols { display: flex; gap: 52px; flex-wrap: wrap; font-size: 14.5px; }
.footer-col { display: flex; flex-direction: column; gap: 10px; }
.footer-col b { font-family: var(--font-body); font-weight: 500; font-size: 10.5px; letter-spacing: .14em; color: rgba(255, 255, 255, .5); }
.footer-col a { text-decoration: none; }
.footer-col a:hover { text-decoration: underline; }
.colophon {
  border-top: 1px solid rgba(255, 255, 255, .14);
  padding-top: 18px; padding-bottom: 40px;
  font-size: 11px; letter-spacing: .1em; color: rgba(255, 255, 255, .45);
  display: flex; flex-wrap: wrap; gap: 8px 24px; justify-content: space-between;
}

/* — checklist page — */
.doc { max-width: 800px; }
.doc h2 { font-size: clamp(24px, 2.6vw, 32px); margin: 0 0 6px; }
.q-group { margin-top: 44px; }
.q-group > .eyebrow { margin-bottom: 18px; }
.q-list { list-style: none; margin: 0; padding: 0; border-top: 1px solid var(--color-divider); }
.q-list li { display: flex; gap: 16px; padding: 18px 0; border-bottom: 1px solid var(--color-divider); }
.q-box { flex: none; width: 15px; height: 15px; border: 1px solid var(--color-accent-600); margin-top: 5px; }
.q-list p { font-size: 16.5px; line-height: 1.55; }
.q-list small { display: block; margin-top: 6px; font-size: 13.5px; color: color-mix(in srgb, var(--color-text) 60%, transparent); }

@media print {
  .site-header, .site-footer, .no-print { display: none !important; }
  body { font-size: 12pt; }
  .sec { padding: 0; }
  a { color: inherit; text-decoration: none; }
}

/* — responsive — */
@media (max-width: 1040px) {
  .stage-grid { grid-template-columns: repeat(2, 1fr); }
  .method { grid-template-columns: repeat(2, 1fr); }
  .rooms { grid-template-columns: repeat(2, 1fr); }
}
@media (max-width: 900px) {
  :root { --pad-x: 22px; }
  .split { grid-template-columns: 1fr; gap: 36px; }
  .cols-3, .cols-2 { grid-template-columns: 1fr; }
  .qualify { grid-template-columns: 1fr; }
  .qualify > *, .qualify > *:nth-child(even) { padding: 22px 0; border-left: 0; }
  .compare-row { grid-template-columns: 1fr; gap: 8px; }
  .navlinks { display: none; }
  .sec { padding-top: 68px; padding-bottom: 64px; }
  .hero .wrap { padding-top: 60px; padding-bottom: 68px; }
  .footer-cols { gap: 32px; }
}
@media (max-width: 620px) {
  .stage-grid, .method, .rooms { grid-template-columns: 1fr; }
  .register-total b { font-size: 27px; }
  .lockup img { height: 34px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  * { transition: none !important; }
}