.pa-acc-page .pa-acc-hero{padding:170px 24px 82px;min-height:360px;height:auto;background:#123c5a url('/img/bg/accounting--01.jpg') center/cover no-repeat;position:relative}
.pa-acc-page .pa-acc-hero::before{content:'';position:absolute;inset:0;background:linear-gradient(90deg,rgba(8,35,55,.88),rgba(8,35,55,.62))}
.pa-acc-page .pa-acc-hero .container{position:relative;z-index:1}
.pa-acc-page .pa-acc-hero h1{max-width:1040px;margin:auto;color:#fff;font-size:clamp(34px,4.2vw,58px);line-height:1.18;letter-spacing:-.025em}
.pa-acc-guide{max-width:1180px;margin:auto;padding:42px 32px 64px;color:#294357;font-size:17px;line-height:1.8;overflow-wrap:anywhere}
.pa-acc-guide *{box-sizing:border-box}
.pa-acc-guide p,.pa-acc-guide li{font-size:17px;line-height:1.8;color:#344e61}
.pa-acc-guide p{margin:0 0 22px}
.pa-acc-guide h2,.pa-acc-guide h3{color:#123b59;line-height:1.3;letter-spacing:-.02em}
.pa-acc-guide h2{font-size:31px;margin:0 0 24px}
.pa-acc-guide h3{font-size:23px;margin:28px 0 15px}
.pa-acc-guide section{border-top:1px solid #d9e5ed;margin-top:46px;padding-top:44px;scroll-margin-top:110px}
.pa-acc-guide a{color:#006da8;text-decoration:underline;text-underline-offset:3px}
.pa-acc-guide a:hover{color:#123b59}
.pa-acc-guide a:focus-visible,.pa-acc-guide summary:focus-visible,.pa-acc-table:focus-visible{outline:3px solid #b87600;outline-offset:5px}
.pa-acc-guide ul,.pa-acc-guide ol{padding-left:25px;margin:0 0 24px}
.pa-acc-guide li{padding-left:4px;margin-bottom:11px}
.pa-acc-guide .pa-acc-breadcrumb{display:flex;flex-wrap:wrap;gap:6px 12px;font-size:13px;line-height:1.65;margin:0 0 30px;color:#5b7080}
.pa-acc-guide .pa-acc-eyebrow{font-size:12px;letter-spacing:.14em;color:#0876ac;font-weight:700;margin:0 0 18px}
.pa-acc-guide .pa-acc-lead{font-size:22px;line-height:1.65;color:#163e5b;max-width:1020px}
.pa-acc-guide .pa-acc-reviewed{font-size:13px;color:#617686;margin:24px 0 16px}
.pa-acc-actions{display:flex;flex-wrap:wrap;align-items:center;gap:18px 28px;margin:22px 0 36px}
.pa-acc-guide .pa-acc-button{display:inline-block;padding:14px 24px;background:#087bb5;border-radius:5px;color:#fff;font-size:16px;font-weight:600;text-decoration:none;line-height:1.5}
.pa-acc-guide .pa-acc-button:hover{color:#fff;background:#07557e}
.pa-acc-toc{padding:26px 30px;background:#f4f8fa;border:1px solid #dfE8ee;border-radius:6px;margin:34px 0}
.pa-acc-toc>p{color:#123b59;font-size:19px;font-weight:700;margin-bottom:16px}
.pa-acc-toc ol{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:4px 42px;margin-bottom:0}
.pa-acc-toc li{font-size:14px;line-height:1.65;margin:0 0 7px}
.pa-acc-group-nav{display:flex;flex-wrap:wrap;gap:10px;margin:26px 0 30px}
.pa-acc-group-nav a{background:#edf5fa;border:1px solid #d1e2ed;padding:8px 15px;border-radius:4px;font-size:14px;text-decoration:none;font-weight:600}
.pa-acc-service-group{margin:35px 0 44px;scroll-margin-top:110px}
.pa-acc-service-group>h3{font-size:25px;margin-bottom:8px}
.pa-acc-service-group>p{font-size:16px;margin-bottom:20px}
.pa-acc-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.pa-acc-guide .pa-acc-card{display:flex;flex-direction:column;align-items:flex-start;padding:25px 23px;background:#fff;border:1px solid #d8e4ec;border-top:3px solid #0b7db5;border-radius:5px;text-decoration:none;box-shadow:0 4px 14px rgba(18,59,89,.035);transition:background .15s,border-color .15s}
.pa-acc-guide .pa-acc-card:hover{background:#f3f9fc;border-color:#0b7db5}
.pa-acc-card h3{font-size:20px;margin:0 0 13px;color:#123b59;line-height:1.4}
.pa-acc-card p{font-size:15px;line-height:1.7;margin-bottom:22px}
.pa-acc-card>span{font-size:13px;font-weight:700;color:#006da8;margin-top:auto}
.pa-acc-guide .pa-acc-related .pa-acc-cards{grid-template-columns:repeat(2,minmax(0,1fr))}
.pa-acc-table{overflow-x:auto;border:1px solid #d9e5ed;border-radius:5px;margin:22px 0 28px}
.pa-acc-table table{width:100%;border-collapse:collapse;text-align:left;margin:0}
.pa-acc-table th,.pa-acc-table td{vertical-align:top;padding:17px 20px;border:0;border-bottom:1px solid #d9e5ed;font-size:16px;line-height:1.65;white-space:normal}
.pa-acc-table thead th{background:#123e5d;color:#fff;font-weight:600}
.pa-acc-table tbody th{background:#f0f6f9;color:#173c56;width:27%;font-weight:600}
.pa-acc-table tbody tr:nth-child(even) td{background:#fafcfd}
.pa-acc-table tr:last-child th,.pa-acc-table tr:last-child td{border-bottom:0}
.pa-acc-guide .pa-acc-table-hint{display:none;font-size:12px;color:#5d7384;margin-bottom:10px}
.pa-acc-note{margin:28px 0;padding:25px 28px;background:#edf6fb;border-left:4px solid #087bb5;border-radius:0 5px 5px 0}
.pa-acc-note h3{margin-top:0}
.pa-acc-note p:last-child{margin-bottom:0}
.pa-acc-two{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;margin:26px 0}
.pa-acc-two>div{padding:25px;background:#f5f8fa;border-top:3px solid #087bb5}
.pa-acc-two h3{margin-top:0}
.pa-acc-two ul{margin-bottom:0}
.pa-acc-steps>li{padding-left:10px;margin-bottom:20px}
.pa-acc-steps>li::marker{color:#087bb5;font-weight:700}
.pa-acc-faq details{border:1px solid #d8e4ec;border-radius:5px;background:#fff;margin-bottom:12px}
.pa-acc-faq summary{position:relative;cursor:pointer;list-style:none;padding:20px 52px 20px 22px;color:#153d59;font-size:18px;line-height:1.55;font-weight:600}
.pa-acc-faq summary::-webkit-details-marker{display:none}
.pa-acc-faq summary::after{content:'+';position:absolute;right:22px;top:17px;font-size:24px;color:#087bb5}
.pa-acc-faq details[open] summary{border-bottom:1px solid #e0e9ee}
.pa-acc-faq details[open] summary::after{content:'−'}
.pa-acc-faq details>p{padding:18px 22px 0}
.pa-acc-guide .pa-acc-references li,.pa-acc-guide .pa-acc-references p{font-size:14px;line-height:1.7}
.pa-acc-guide .pa-acc-contact{padding:30px;background:#edf6fb;border:0;border-radius:6px}
.pa-acc-contact h2{font-size:27px}
.pa-acc-related-posts{max-width:1240px;margin:0 auto 65px;padding:0 32px}
.pa-acc-related-posts>h2{font-size:30px;color:#123b59;margin-bottom:24px}
.pa-acc-related-posts .blog-posts{padding-top:0!important;margin-top:0!important}
.pa-acc-related-posts .icon-box .inner{padding:24px;height:100%}
.pa-acc-related-posts .icon-box{height:100%}
.pa-acc-related-posts .icon-box .icon{font-size:0}
.pa-acc-related-posts .heading-h5{font-size:18px!important;line-height:1.5}
.pa-acc-related-posts .icon-box p{font-size:15px;line-height:1.7}
@media(max-width:991px){.pa-acc-cards{grid-template-columns:repeat(2,minmax(0,1fr))}.pa-acc-guide{padding:36px 26px}.pa-acc-page .pa-acc-hero{padding-top:145px}}
@media(max-width:767px){
 .pa-acc-page .pa-acc-hero{padding:120px 18px 62px;min-height:290px}
 .pa-acc-page .pa-acc-hero h1{font-size:34px}
 .pa-acc-guide{padding:28px 20px 42px}
 .pa-acc-guide p,.pa-acc-guide li{font-size:16px;line-height:1.75}
 .pa-acc-guide .pa-acc-lead{font-size:19px}
 .pa-acc-guide h2{font-size:26px}
 .pa-acc-guide h3{font-size:21px}
 .pa-acc-guide section{margin-top:34px;padding-top:32px;scroll-margin-top:75px}
 .pa-acc-toc{padding:23px}
 .pa-acc-toc ol{grid-template-columns:1fr;gap:3px}
 .pa-acc-toc li{font-size:14px;line-height:1.6}
 .pa-acc-cards,.pa-acc-guide .pa-acc-related .pa-acc-cards,.pa-acc-two{grid-template-columns:1fr}
 .pa-acc-card h3{font-size:20px}
 .pa-acc-card p{font-size:15px}
 .pa-acc-service-group{scroll-margin-top:75px}
 .pa-acc-table table{min-width:610px}
 .pa-acc-table th,.pa-acc-table td{padding:14px 16px;font-size:15px}
 .pa-acc-guide .pa-acc-table-hint{display:block}
 .pa-acc-note{padding:22px}
 .pa-acc-faq summary{font-size:17px;padding:18px 45px 18px 19px}
 .pa-acc-guide .pa-acc-contact{padding:25px 21px}
 .pa-acc-related-posts{padding:0 20px}
 .pa-acc-related-posts .blog-posts .col-lg-4{padding-left:15px!important;padding-right:15px!important}
}
@media(prefers-reduced-motion:reduce){.pa-acc-guide .pa-acc-card{transition:none}}