.it-shell{max-width:1040px;padding-bottom:70px}.it-hero{padding:48px 0 32px;max-width:820px}.it-back{display:block;font-size:14px;color:var(--muted);margin-bottom:30px}.it-hero>.eyebrow{display:block}.it-hero h1{font:400 clamp(32px,4.8vw,52px)/1.38 var(--serif);color:var(--ink);margin:14px 0 23px}.it-hero p{font-size:17px;line-height:1.95;max-width:760px}.it-hero .it-lead{font-size:23px;line-height:1.7}.it-button{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:48px;background:var(--ink);border:1px solid var(--ink);color:var(--paper);padding:12px 20px;border-radius:4px;font:inherit;font-size:15px;line-height:1.6;cursor:pointer;text-decoration:none}.it-button:hover{filter:brightness(1.12)}.it-button-quiet{background:transparent;color:var(--ink);border-color:var(--line)}.it-button:disabled{cursor:default;opacity:.4;filter:none}.it-text-button{background:transparent;border:0;text-decoration:underline;text-underline-offset:4px;color:var(--ink);font:inherit;font-size:14px;padding:12px 3px;min-height:44px;cursor:pointer}.it-shell a:focus-visible,.it-shell button:focus-visible,.it-shell summary:focus-visible,.it-shell input:focus-visible,.it-shell textarea:focus-visible{outline:3px solid var(--rust);outline-offset:4px}.it-section-nav{display:flex;gap:12px 25px;flex-wrap:wrap;border-block:1px solid var(--line);padding:17px 0;font-size:14px}.it-section-nav a{text-decoration:underline;text-underline-offset:4px}.it-section{padding:40px 0;border-bottom:1px solid var(--line);scroll-margin-top:100px}.it-section h2,.it-first-lesson h2{font:400 clamp(24px,3vw,32px)/1.5 var(--serif);color:var(--ink);margin:8px 0 22px}.it-section p{font-size:17px;line-height:1.95}.it-section-heading>.eyebrow{display:block}.it-questions{list-style:none;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin:24px 0 0}.it-questions li{padding-top:15px;border-top:2px solid #acb7a6}.it-questions span{font-size:13px;color:var(--rust)}.it-questions p{font-size:20px;line-height:1.6;color:var(--ink)}.it-chain{list-style:none;margin:30px 0 16px;padding:0;max-width:800px}.it-chain li{display:grid;grid-template-columns:40px 1fr;gap:17px;padding:0 0 24px;position:relative}.it-chain li:not(:last-child):before{content:"";position:absolute;left:17px;top:36px;bottom:0;width:1px;background:var(--line)}.it-step-number{display:flex;align-items:center;justify-content:center;font-size:12px;border:1px solid #acb7a6;border-radius:50%;width:36px;height:36px;color:var(--ink)}.it-chain h3{font-weight:500;font-size:20px;color:var(--ink);margin:0 0 5px}.it-chain p{margin:0;font-size:16px}.it-caption,.it-section .it-caption{font-size:14px;color:var(--muted);line-height:1.85}.it-foundation{border-top:1px solid var(--line)}.it-foundation:last-child{border-bottom:1px solid var(--line)}.it-foundation summary{cursor:pointer;display:flex;gap:18px;align-items:center;padding:24px 5px;list-style:none;color:var(--ink)}.it-foundation summary::-webkit-details-marker{display:none}.it-group-number{font-size:13px;color:var(--rust);font-variant-numeric:tabular-nums}.it-foundation summary strong{font-size:21px;font-weight:500}.it-foundation summary small{display:block;font-size:13px;color:var(--muted);margin-top:6px}.it-plus{font-size:26px;margin-left:auto}.it-foundation[open] .it-plus{transform:rotate(45deg)}.it-terms{padding:0 0 14px 39px}.it-term{padding:8px 0 19px;max-width:770px}.it-term h4{font-size:19px;color:var(--ink);margin:0 0 5px;font-weight:600}.it-term p{margin:6px 0}.it-term-question strong{font-weight:500}.it-first-lesson{padding:32px;margin:38px 0;background:#eaf0e5;border-top:3px solid #91a48b}.it-first-lesson p{font-size:17px;line-height:1.95;max-width:740px}.it-checks{display:grid;gap:12px;margin:22px 0}.it-check{display:flex;gap:12px;align-items:flex-start;font-size:16px;line-height:1.7;cursor:pointer}.it-check input{width:20px;height:20px;flex-shrink:0;margin-top:4px;accent-color:var(--ink)}.it-progress-row{display:flex;align-items:center;gap:18px;margin-top:25px;font-size:14px;color:var(--muted)}.it-progress-row progress{width:min(400px,65%);height:10px;accent-color:var(--ink)}.it-local-note{padding:24px 0}.it-local-note>p{font-size:14px;line-height:1.9;color:var(--muted)}.it-note-actions{display:flex;gap:12px;align-items:center;flex-wrap:wrap}.it-save-status{min-height:25px;font-size:14px;color:var(--ink);margin:14px 0}.it-reset{padding:15px 0}.it-sources ul{padding-left:20px;line-height:2;font-size:14px}.it-sources a{text-decoration:underline;text-underline-offset:3px}.it-section.it-sources p{font-size:14px;color:var(--muted)}.it-chain-details{margin:25px 0;border:1px solid var(--line);padding:20px}.it-chain-details summary{cursor:pointer;color:var(--ink)}.it-inline-link,.it-caption a{text-decoration:underline;text-underline-offset:4px}.it-news{font-size:21px!important;line-height:1.9!important;max-width:800px;border-left:3px solid var(--rust);padding-left:24px}.it-walkthrough{margin-top:28px;border:1px solid var(--line);padding:26px;background:#fbfaf6}.it-case-tabs{display:flex;gap:9px;flex-wrap:wrap}.it-case-tabs button{font:inherit;font-size:14px;cursor:pointer;min-height:44px;padding:8px 14px;border:1px solid var(--line);border-radius:4px;color:var(--ink);background:transparent}.it-case-tabs button[aria-pressed=true]{background:var(--ink);border-color:var(--ink);color:var(--paper)}.it-case-stage{padding:22px 0 10px}.it-case-stage h3,.it-explanation h3,.it-sample h3{font-size:21px;font-weight:500;color:var(--ink);margin:12px 0}.it-case-stage>p{min-height:72px}.it-metrics{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:24px 0}.it-metrics>div{border-top:1px solid var(--line);padding-top:17px}.it-metrics dt{font-size:14px;color:var(--muted);line-height:1.6}.it-metrics dd{margin:10px 0 0;font-size:40px;color:var(--ink);font-family:var(--serif);font-variant-numeric:tabular-nums}.it-metrics dd small{font-family:var(--sans);font-size:13px;margin-left:6px}.it-section .it-case-total{font-size:14px;color:var(--muted)}.it-case-total strong{font-weight:500;color:var(--ink);margin-left:10px}.it-case-controls{display:flex;justify-content:space-between;gap:12px}.it-table-wrap{overflow-x:auto;margin:30px 0}.it-time-table{border-collapse:collapse;width:100%;min-width:460px;font-size:15px;line-height:1.7}.it-time-table caption{text-align:left;font-size:14px;margin:0 0 12px;color:var(--muted)}.it-time-table td,.it-time-table th{padding:14px;border:1px solid var(--line);text-align:left;font-weight:400}.it-time-table thead th{background:#eaf0e5;font-weight:500}.it-time-table tbody td{font-variant-numeric:tabular-nums;font-size:18px}.it-explanation{max-width:820px}.it-field{display:block;margin:22px 0}.it-field>span{display:block;color:var(--ink);font-size:17px;line-height:1.8;margin-bottom:9px}.it-field>small{display:block;font-size:14px;line-height:1.8;color:var(--muted);margin:-3px 0 10px}.it-field textarea,.it-field input{display:block;width:100%;box-sizing:border-box;border:1px solid #8d9e8d;border-radius:4px;padding:13px;background:#fffefa;color:var(--ink);font:inherit;font-size:16px;line-height:1.8}.it-field textarea{resize:vertical;min-height:100px}.it-sample{padding:20px 0;border-top:1px solid var(--line);margin-top:14px}.it-return{padding:25px 0}.it-js{display:none!important}.it-enhanced .it-js:not([hidden]){display:block!important}.it-enhanced .it-note-actions.it-js:not([hidden]),.it-enhanced .it-progress-row.it-js:not([hidden]){display:flex!important}.it-shell [hidden]{display:none!important}.it-toolbox-entry{display:flex;justify-content:space-between;gap:30px;align-items:center;padding:25px 28px;margin:10px auto 35px;border:1px solid var(--line);border-left:3px solid var(--rust);background:#fbfaf6}.it-toolbox-entry h2{font:400 26px/1.5 var(--serif);color:var(--ink);margin:6px 0}.it-toolbox-entry p{font-size:15px;margin:6px 0;max-width:650px;line-height:1.8}.it-toolbox-entry>a{flex-shrink:0}.it-section,.it-first-lesson{overflow-wrap:anywhere}@media(max-width:700px){.it-hero{padding:30px 0 25px}.it-hero .it-lead{font-size:21px}.it-section{padding:30px 0}.it-questions{grid-template-columns:1fr;gap:12px}.it-questions li{display:flex;gap:18px;align-items:baseline}.it-questions p{font-size:19px;margin:8px 0}.it-foundation summary{gap:12px;padding-block:21px}.it-foundation summary strong{font-size:19px}.it-terms{padding-left:29px}.it-first-lesson{padding:24px 20px}.it-walkthrough{padding:20px 16px}.it-case-tabs{gap:6px}.it-case-tabs button{font-size:12px;padding:9px 8px}.it-metrics{gap:10px}.it-metrics dd{font-size:34px}.it-metrics dt{font-size:12px}.it-case-stage>p{min-height:0}.it-news{font-size:19px!important;padding-left:17px}.it-toolbox-entry{align-items:flex-start;flex-direction:column;gap:10px}.it-toolbox-entry h2{font-size:24px}.it-progress-row{flex-wrap:wrap}.it-section-nav{gap:12px 18px}.it-hero .it-button{width:100%;box-sizing:border-box;text-align:center}.it-shell{padding-bottom:35px}}@media(prefers-reduced-motion:reduce){.it-plus{transition:none}}@media print{.site-header,.site-footer,.it-section-nav,.it-note-actions,.it-reset,.it-case-controls,.it-case-tabs,.it-save-status,.it-back,.it-text-button{display:none!important}.it-hero{padding-top:0}.it-shell{max-width:none}.it-section{break-inside:auto}.it-metrics{break-inside:avoid}.it-field textarea{min-height:65px}}
.it-money-visual{margin:8px 0 30px;padding:22px;background:#f2f5ec;border:1px solid var(--line)}.it-money-visual h4{font-size:20px;font-weight:500;color:var(--ink);margin:0 0 12px}.it-money-grid{display:grid;grid-template-columns:minmax(210px,.8fr) minmax(0,1.2fr);gap:30px;align-items:center}.it-pie-figure{margin:0}.it-pie-figure svg{display:block;width:min(100%,250px);height:auto;margin:0 auto}.it-pie-label{font-size:15px;fill:#435549}.it-pie-value{font-size:32px;fill:#173e35}.it-pie-figure figcaption{font-size:13px;line-height:1.8}.it-pie-figure figcaption>span{display:flex;gap:9px;align-items:center}.it-swatch{width:12px;height:12px;display:inline-block;flex-shrink:0}.it-cost{background:#aab79f}.it-profit{background:#173e35}.it-cash-bars{margin:20px 0}.it-cash-bars>div{display:grid;grid-template-columns:80px 1fr;align-items:center;gap:8px;margin:11px 0}.it-cash-bars dt{font-size:13px}.it-cash-bars dd{margin:0;background:#e3e8dc}.it-cash-bar{display:block;min-width:30px;box-sizing:border-box;padding:3px 8px;color:#fff;font-size:14px;line-height:1.6}.it-in{background:#53775e}.it-out{background:#957354}.it-net{background:#173e35}.it-cash-view>p{font-size:15px}.it-cash-view h4{font-size:18px}.it-case-location{border-left:3px solid var(--rust);padding:15px 22px;background:#edf1e7;margin-bottom:32px}.it-case-location p{margin:7px 0}.it-case-location strong{font-size:21px;font-weight:500;color:var(--ink)}.it-chain-current{background:#eaf0e5;border-radius:4px;padding:15px!important;margin:0 0 20px}.it-chain-current:before{display:none}.it-chain-current h3 small{font:400 13px var(--sans);color:var(--rust)}.it-parties{display:grid;grid-template-columns:minmax(0,1fr) 150px minmax(0,1fr);align-items:center;gap:15px;margin:26px 0 12px}.it-party{border:1px solid var(--line);padding:22px;align-self:stretch;background:#fbfaf6}.it-party-focus{border:2px solid #52715c;background:#eaf0e5}.it-party h3{font-size:23px;font-weight:500;line-height:1.4;color:var(--ink);margin:10px 0}.it-party p{font-size:15px;margin:6px 0}.it-party-transfer{text-align:center;color:var(--ink);font-size:13px}.it-party-transfer span{display:block;line-height:1.7}.it-party-transfer svg{display:block;width:90px;max-width:100%;height:28px;margin:8px auto}.it-party .eyebrow{font-size:11px;line-height:1.8;letter-spacing:.04em}@media(max-width:700px){.it-money-grid{grid-template-columns:1fr;gap:25px}.it-money-visual{padding:20px 15px}.it-parties{grid-template-columns:1fr;gap:12px}.it-party-transfer{display:flex;align-items:center;justify-content:center;gap:15px;padding:10px 0}.it-party-transfer svg{transform:rotate(90deg);width:45px;height:30px;margin:0}.it-party{padding:20px}.it-case-location{padding:15px}.it-chain-current{padding:12px!important}.it-cash-bars>div{grid-template-columns:80px 1fr}}

.it-reading-tip{background:#edf1e8;padding:26px 24px;margin:28px 0;border-left:3px solid #91a48b}.it-reading-tip li{padding-left:4px;margin:20px 0}.it-reading-tip li>strong{color:var(--ink);font-size:18px}.it-reading-tip li p{margin:7px 0}.it-section h3{line-height:1.6}#contract-liability{scroll-margin-top:100px}@media(max-width:700px){.it-reading-tip{padding:22px 16px}.it-reading-tip ol{padding-left:22px}}
.it-field select{width:100%;min-height:48px;padding:12px 38px 12px 12px;font:inherit;font-size:16px;color:var(--ink);background:var(--paper);border:1px solid var(--line);border-radius:4px;box-sizing:border-box}.it-shell select:focus-visible{outline:3px solid var(--rust);outline-offset:4px}.it-practice-news{padding:24px;border:1px solid var(--line);margin:22px 0;background:#fbfaf6}.it-practice-news h3{margin:8px 0 12px}.it-practice-answer{margin:22px 0;border-top:2px solid #91a48b;padding:20px 0}.it-practice-answer summary{cursor:pointer;font-size:18px;color:var(--ink);line-height:1.7;min-height:44px}.it-practice-answer summary:focus-visible{outline:3px solid var(--rust);outline-offset:4px}.it-practice-response{margin:24px 0}.it-practice-response h4{margin-bottom:6px;font-size:18px;color:var(--ink)}.it-practice-response p{margin-top:6px}[data-practice-case][hidden],[data-practice-custom][hidden],[data-practice-answer][hidden]{display:none!important}@media(max-width:700px){.it-practice-news{padding:20px 16px}.it-field select{font-size:16px}}
.it-payment-icon{display:block;width:84px;height:36px;color:var(--ink);margin:0 0 8px}.it-payment-table{min-width:630px}.it-payment-table th[scope=row]{width:28%;vertical-align:top}.it-payment-table td{vertical-align:top;font-size:16px!important}.it-payment-table td:nth-child(2){width:48%}.it-payment-table p{font-size:15px;margin:9px 0;line-height:1.8}.it-payment-table .it-caption{font-size:13px}.it-payment-frequency{display:block;font-size:13px;color:var(--rust);margin:7px 0;line-height:1.7}.it-payment-scale{color:var(--ink);font-size:17px;font-weight:600}.it-payment-lifecycle{padding:20px;background:#edf1e8;margin:20px 0}.it-lifecycle-stages{list-style:none;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}.it-lifecycle-stages li{padding:9px 4px;border-bottom:2px solid #91a48b;font-size:14px;color:var(--ink)}.it-lifecycle-stages li:not(:last-child):after{content:'→';float:right;color:#677b64}.it-payment-lifecycle p{font-size:15px}.it-benchmark-details{padding:18px 0;border-block:1px solid var(--line)}.it-benchmark-details summary{cursor:pointer;color:var(--ink);line-height:1.8;min-height:44px}.it-benchmark-details p{font-size:15px}@media(max-width:700px){.it-payment-lifecycle{padding:18px 14px}.it-lifecycle-stages{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.it-lifecycle-stages li{font-size:14px}.it-payment-table th,.it-payment-table td{padding:11px}.it-payment-table{min-width:600px}}
.it-course-table tbody td{font-size:16px}.it-course-table p{font-size:15px}.it-course-catalog{list-style:none;padding:0;margin:20px 0}.it-course-catalog li{display:grid;grid-template-columns:35px 1fr;gap:8px 14px;border-top:1px solid var(--line);padding:17px 0;line-height:1.7}.it-course-catalog li>span{font-size:13px;color:var(--rust)}.it-course-catalog li a{font-size:18px;color:var(--ink)}.it-course-catalog small{grid-column:2;color:var(--muted)}.it-course-catalog li[aria-current=page]{background:#edf1e8;padding-inline:12px}.it-lesson-pagination{display:flex;justify-content:space-between;flex-wrap:wrap;gap:20px;padding:26px 0;font-size:17px}.it-course-route{padding:20px 0;border-block:1px solid var(--line)}.it-course-route summary{cursor:pointer;font-size:17px;min-height:44px;color:var(--ink)}[data-course-case][hidden],[data-course-answer][hidden],[data-course-reset][hidden]{display:none!important}@media(max-width:700px){.it-course-catalog li a{font-size:17px}.it-course-table td,.it-course-table th{padding:12px}}

/* Genuine statement pages with independent, proportional teaching overlays. */
.ism-shell{max-width:1320px}.ism-layout{display:grid;grid-template-columns:minmax(0,1.7fr) minmax(260px,1fr);gap:24px;align-items:start}.ism-viewport{overflow:auto;background:#e8ece8;border:1px solid #ccd7cf;border-radius:10px;max-height:1080px}.ism-figure{position:relative;margin:0;background:white;width:100%}.ism-figure img{display:block;width:100%;height:auto}.ism-box{position:absolute;outline:2px solid #d42530;outline-offset:1px;background:rgba(255,40,50,.035);pointer-events:none;box-sizing:border-box}.ism-box b{position:absolute;right:100%;top:-3px;background:#bd1725;color:white;border-radius:3px;font:700 11px/18px system-ui;min-width:18px;text-align:center;margin-right:3px}.ism-box[hidden],.ism-detail[hidden]{display:none!important}.ism-notes ol{list-style:none;padding:0;margin:0}.ism-notes li{padding:10px 0;border-bottom:1px solid #d9dfd5}.ism-pick{display:flex;align-items:center;gap:10px;text-align:left;width:100%;border:1px solid transparent;border-radius:8px;background:transparent;padding:10px;font:inherit;font-weight:650;color:inherit;cursor:pointer}.ism-pick:hover,.ism-pick:focus-visible{border-color:#b54a4e}.ism-ready .ism-pick[aria-pressed=true]{background:#fff1ef;border-color:#d42530}.ism-number{border-radius:50%;background:#bd1725;color:white;min-width:24px;height:24px;text-align:center;font:700 13px/24px system-ui}.ism-detail{padding:4px 12px 12px 44px;font-size:.94rem;line-height:1.8}.ism-english{font-family:system-ui,sans-serif;font-size:.82rem;line-height:1.6;overflow-wrap:anywhere}.ism-value{font:700 1.2rem/1.6 system-ui;color:#9f2230}.ism-toolbar{display:flex;gap:12px;align-items:center;flex-wrap:wrap;margin:18px 0}.ism-enlarged .ism-figure{width:1400px;max-width:none}.ism-enlarged .ism-viewport{max-height:850px}.ism-map{scroll-margin-top:100px}.ism-map h2{max-width:none}@media(max-width:800px){.ism-layout{grid-template-columns:1fr}.ism-viewport{max-height:750px}.ism-notes{margin-top:6px}.ism-detail{padding-left:44px}.ism-toolbar .it-button{font-size:.85rem;padding:9px 12px}}@media(prefers-reduced-motion:no-preference){.ism-pick{transition:background .15s}}

/* Optional cases: clear table grid and direct case-to-case reading. */
.it-case-scenario-table td,.it-case-scenario-table th{border:1px solid #8d9e8d}.it-case-scenario-table td{vertical-align:top}.it-case-scenario-table th:first-child{width:38%}.it-case-links{list-style:none;padding:0;margin:20px 0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.it-case-links a{display:block;padding:12px 16px;border:1px solid var(--line);line-height:1.7;text-decoration:underline;text-underline-offset:3px}.it-case-links a[aria-current=page]{background:#eaf0e5;border-color:#8d9e8d;font-weight:600}.it-case-navigation .it-note-actions{align-items:stretch}.it-case-navigation .it-button{white-space:normal;line-height:1.7}.it-case-navigation a:focus-visible{outline:3px solid var(--rust);outline-offset:3px}@media(max-width:700px){.it-case-links{grid-template-columns:1fr}.it-case-navigation .it-note-actions{flex-direction:column}.it-case-navigation .it-button{box-sizing:border-box;width:100%}}

/* Keep the previous and next cases in their existing directory slots, with the course button style. */
.it-case-links a.it-case-prev,.it-case-links a.it-case-next{background:var(--ink);color:var(--paper);border-color:var(--ink);text-decoration:none;box-sizing:border-box;height:100%;overflow-wrap:anywhere}