:root{--ie-navy:#0a3b74;--ie-teal:#35adc0;--ie-ink:#182b43;--ie-muted:#516476;--ie-line:#d4e0e9;--ie-pale:#f0f7fb}
.ie-shell{font:17px/1.7 system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--ie-ink);background:#fff;margin:0}.ie-top{background:var(--ie-navy);color:#fff}.ie-top-inner{max-width:1160px;margin:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:18px 24px}.ie-brand img{width:150px;height:auto;display:block}.ie-top nav{display:flex;gap:22px;flex-wrap:wrap}.ie-top a{color:#fff;text-decoration:none;font-weight:650}.ie-top a:hover{text-decoration:underline}.ie-main{max-width:1100px;padding:40px 24px 72px;margin:auto}.ie-main article>p,.ie-main article>ul,.ie-main article>ol{max-width:76ch}.ie-main h1{font-size:clamp(30px,4.5vw,48px);line-height:1.15;letter-spacing:-.025em;color:var(--ie-navy);max-width:24ch;margin:18px 0 24px}.ie-main h2{color:var(--ie-navy);font-size:27px;line-height:1.3;margin-top:36px}.ie-main h3{font-size:21px;line-height:1.35}.ie-main a,.ie-card a{color:#075da1;text-underline-offset:3px}.ie-main a:hover{color:#063863}.ie-breadcrumb{font-size:14px;color:var(--ie-muted);margin-bottom:20px}.ie-breadcrumb ol{display:flex;gap:8px;list-style:none;padding:0;flex-wrap:wrap}.ie-breadcrumb li+li:before{content:"/";margin-right:8px}.ie-date{font-size:14px;color:var(--ie-muted)}.ie-footer{background:var(--ie-navy);color:#fff;padding:30px 24px}.ie-footer>div{max-width:1100px;margin:auto}.ie-footer a{color:#fff}.ie-tool{background:var(--ie-pale);border:1px solid var(--ie-line);border-radius:16px;padding:clamp(18px,3vw,32px);margin:28px 0}.ie-note{font-size:14px;color:#344e64;border-left:4px solid var(--ie-teal);padding-left:14px}.ie-inputs{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.ie-field{display:flex;flex-direction:column;font-size:15px;font-weight:650;gap:6px;min-width:0;color:var(--ie-ink)}.ie-field small{font-size:13px;font-weight:400}.ie-field input,.ie-field select{background:#fff;color:var(--ie-ink);border:1px solid #8b9faf;border-radius:7px;padding:12px;font:inherit;min-width:0;width:100%;box-sizing:border-box;min-height:47px}.ie-tool fieldset{border:1px solid #a8bac9;border-radius:8px;padding:20px;margin:12px 0;min-width:0}.ie-tool legend{font-weight:700;color:var(--ie-navy);padding:0 8px}.ie-check{display:flex;gap:12px;align-items:flex-start;padding:10px 0;cursor:pointer}.ie-check input{margin-top:6px;min-width:20px;width:20px;height:20px;accent-color:var(--ie-navy)}.ie-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}.ie-actions button{background:var(--ie-navy);border:2px solid var(--ie-navy);border-radius:7px;color:#fff;padding:12px 19px;font:650 15px system-ui;cursor:pointer;min-height:47px}.ie-actions .ie-secondary{background:#fff;color:var(--ie-navy)}.ie-actions button:disabled{opacity:.5;cursor:not-allowed}.ie-tool :focus-visible,.ie-shell :focus-visible{outline:3px solid #d07400;outline-offset:4px}.ie-result{margin-top:26px;border-top:1px solid var(--ie-line);padding-top:12px;overflow:auto}.ie-result[data-stale=true]:before{content:"Inputs changed. Calculate again to refresh this result.";display:block;background:#fff1d6;color:#633b00;padding:10px;border-radius:5px}.ie-result h2{font-size:24px;margin-top:15px}.ie-result table,.ie-main article>table{border-collapse:collapse;width:100%;font-size:15px;text-align:left;background:#fff}.ie-result th,.ie-result td,.ie-main article>table th,.ie-main article>table td{border-bottom:1px solid var(--ie-line);padding:12px;vertical-align:top}.ie-result th{background:#dfeef6}.ie-error{color:#9c1b13;background:#fff;padding:12px;border:1px solid #b82720}.ie-result-note{font-size:14px}.ie-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin:28px 0}.ie-card{border:1px solid var(--ie-line);border-radius:12px;padding:22px;background:#fff}.ie-card h2,.ie-card h3{margin:0 0 12px;font-size:22px;line-height:1.35}.ie-card p{margin:0;color:var(--ie-muted);font-size:15px}.ie-skip{position:absolute;left:-9999px;top:0;background:#fff;color:#000;padding:12px;z-index:10000}.ie-skip:focus{left:10px}.ie-compare-row{grid-column:1/-1;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.ie-edition{font-size:14px;color:#486076}.ie-article-visual{margin:30px 0}.ie-article-visual img{display:block;max-width:100%;height:auto;border-radius:12px}.ie-article-visual figcaption{font-size:13px;color:var(--ie-muted)}.elementor-widget-text-editor p{line-height:1.8}.elementor-widget-text-editor h3{margin-top:1.5em}.elementor-widget-heading h1{line-height:1.2}
@media(max-width:700px){.ie-top-inner{display:block;padding:16px 20px}.ie-top nav{gap:12px 20px;margin-top:20px;font-size:14px}.ie-main{padding:25px 18px 50px}.ie-inputs,.ie-card-grid,.ie-compare-row{grid-template-columns:1fr}.ie-tool{padding:18px 14px}.ie-actions button{flex:1 1 140px}.ie-main h2{font-size:24px}.ie-result td,.ie-result th{padding:9px;overflow-wrap:anywhere}.ie-result table{font-size:14px}}
@media(prefers-reduced-motion:reduce){*,*:before,*:after{scroll-behavior:auto!important;animation-duration:.01ms!important;transition-duration:.01ms!important}}
@media print{.ie-top,.ie-footer,.ie-actions,.ie-tool-form,.ie-breadcrumb{display:none!important}.ie-main{max-width:none;padding:0}.ie-tool{background:#fff;border:0;padding:0}.ie-result{overflow:visible}.ie-result table{font-size:11pt}.ie-result a{color:#000}.ie-result[data-stale=true]:before{display:block}.ie-card-grid{display:block}.ie-card{break-inside:avoid}}
.ie-resource-nav{display:flex;justify-content:center;gap:25px;flex-wrap:wrap;background:#eef7fb;padding:20px;font:600 15px system-ui}.ie-resource-nav a{color:#0a3b74;text-decoration:underline;text-underline-offset:4px}