/* JQ Accounting Inc. — redesign preview (2026-10-08)
   Warm paper, near-black ink, one restrained accent (the JQ burgundy).
   Display: Newsreader 400 (+ italic). Text/UI: Schibsted Grotesk 400/500. */
:root {
  --paper: #f7f3ec;
  --stone: #eee7db;
  --ink: #17130f;
  --ink-2: #4a423b;
  --ink-3: #6b625a;
  --hair: rgba(23, 19, 15, 0.13);
  --hair-2: rgba(23, 19, 15, 0.07);
  --accent: #6a1828;
  --accent-dk: #4d0f1c;
  --on-ink: #f3ede4;
  --on-ink-2: rgba(243, 237, 228, 0.72);
  --serif: "Newsreader", "Iowan Old Style", Georgia, serif;
  --sans: "Schibsted Grotesk", "Avenir Next", "Segoe UI", system-ui, sans-serif;
  --wrap: 1180px;
  --pad: clamp(1.25rem, 4vw, 2.5rem);
  --band: clamp(4.5rem, 9vw, 8rem);
  --nav-h: 4.75rem;
}
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } *, *::before, *::after { transition: none !important; } }
html.menu-open { overflow: hidden; }
html, body { overflow-x: hidden; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font: 400 1.0625rem/1.7 var(--sans);
  -webkit-font-smoothing: antialiased;
}
::selection { background: var(--accent); color: #fff; }
img { display: block; max-width: 100%; height: auto; }
a { color: inherit; text-underline-offset: 0.22em; text-decoration-thickness: 1px; }
a:hover { color: var(--accent); }
a[href^="tel:"] { white-space: nowrap; }
:focus-visible { outline: 2px solid var(--accent); outline-offset: 3px; }
.ink :focus-visible { outline-color: var(--on-ink); }
[id] { scroll-margin-top: calc(var(--nav-h) + 1rem); }
h1, h2, h3 { font-family: var(--serif); font-weight: 400; margin: 0; text-wrap: balance; letter-spacing: -0.015em; }
p { margin: 0; text-wrap: pretty; }
em { font-style: italic; color: var(--accent); }
.wrap { width: min(var(--wrap), 100% - 2 * var(--pad)); margin-inline: auto; }
.skip { position: absolute; left: 1rem; top: -5rem; z-index: 50; background: var(--ink); color: var(--paper); padding: 0.6rem 1rem; }
.skip:focus { top: 1rem; }

/* Labels and type scale */
.label {
  display: flex; align-items: center; gap: 0.75rem;
  font: 500 0.75rem/1 var(--sans); letter-spacing: 0.16em; text-transform: uppercase;
  color: var(--ink-3); margin-bottom: 1.5rem;
}
.label::before { content: ""; width: 1.75rem; height: 1px; background: var(--accent); }
.ink .label { color: var(--on-ink-2); }
.ink .label::before { background: var(--on-ink-2); }
.display { font-size: clamp(2.6rem, 6.4vw, 5.25rem); line-height: 1.02; letter-spacing: -0.025em; }
.h2 { font-size: clamp(2rem, 4vw, 3.15rem); line-height: 1.08; }
.h3 { font-size: 1.5rem; line-height: 1.2; }
.lede { font-size: clamp(1.0625rem, 1.4vw, 1.2rem); line-height: 1.65; color: var(--ink-2); max-width: 36rem; }
.muted { color: var(--ink-3); }
.small { font-size: 0.875rem; }

/* Buttons */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 0.6rem;
  min-height: 3.25rem; padding: 0 1.6rem;
  background: var(--accent); color: #fff; border: 1px solid var(--accent);
  font: 500 0.9375rem/1 var(--sans); letter-spacing: 0.01em; text-decoration: none;
  transition: background-color .2s ease, border-color .2s ease, transform .2s ease;
}
.btn:hover { background: var(--accent-dk); border-color: var(--accent-dk); color: #fff; }
.btn:active { transform: translateY(1px); }
.btn--ghost { background: transparent; color: var(--ink); border-color: var(--hair); }
.btn--ghost:hover { background: transparent; border-color: var(--ink); color: var(--ink); }
.btn--light { background: var(--on-ink); color: var(--ink); border-color: var(--on-ink); }
.btn--light:hover { background: #fff; border-color: #fff; color: var(--ink); }
.link { display: inline-flex; align-items: center; gap: 0.5rem; min-height: 44px; font-weight: 500; color: var(--accent); text-decoration: none; border-bottom: 1px solid currentColor; line-height: 1.2; }
.link:hover { color: var(--accent-dk); }
.link span { transition: transform .2s ease; }
.link:hover span { transform: translateX(3px); }

/* Header */
.nav { position: sticky; top: 0; z-index: 40; background: rgba(247, 243, 236, 0.88); -webkit-backdrop-filter: saturate(140%) blur(12px); backdrop-filter: saturate(140%) blur(12px); border-bottom: 1px solid transparent; transition: border-color .2s ease; }
.nav.is-solid { border-bottom-color: var(--hair); }
.nav-inner { display: flex; align-items: center; gap: 2rem; height: var(--nav-h); }
.logo img { width: 104px; height: auto; }
.nav-links { display: flex; align-items: center; gap: 2rem; margin-left: auto; }
.nav-links a { font-size: 0.9375rem; text-decoration: none; color: var(--ink-2); padding: 0.5rem 0; }
.nav-links a:hover, .nav-links a[aria-current="page"] { color: var(--ink); }
.nav-links a[aria-current="page"] { box-shadow: inset 0 -1px 0 var(--accent); }
.nav-links .nav-phone { font-variant-numeric: tabular-nums; color: var(--ink); }
.nav-links .nav-lang { font-size: 0.8125rem; letter-spacing: 0.08em; text-transform: uppercase; }
.nav-links .btn { min-height: 2.75rem; padding: 0 1.15rem; color: #fff; font-size: 0.875rem; }
.menu-btn { display: none; margin-left: auto; width: 44px; height: 44px; border: 0; background: transparent; cursor: pointer; position: relative; }
.menu-btn span, .menu-btn span::before, .menu-btn span::after { position: absolute; left: 11px; width: 22px; height: 1.5px; background: var(--ink); content: ""; transition: transform .2s ease, top .2s ease; }
.menu-btn span { top: 21px; }
.menu-btn span::before { left: 0; top: -7px; }
.menu-btn span::after { left: 0; top: 7px; }
.nav.is-open .menu-btn span { background: transparent; }
.nav.is-open .menu-btn span::before { top: 0; transform: rotate(45deg); }
.nav.is-open .menu-btn span::after { top: 0; transform: rotate(-45deg); }
@media (max-width: 899px) {
  .menu-btn { display: block; }
  .nav-links { display: none; position: fixed; inset: var(--nav-h) 0 0 0; background: var(--paper); flex-direction: column; align-items: stretch; gap: 0; padding: 1rem var(--pad) calc(2rem + env(safe-area-inset-bottom)); overflow-y: auto; }
  .nav.is-open .nav-links { display: flex; }
  .nav-links a { font-family: var(--serif); font-size: 1.75rem; color: var(--ink); padding: 0.9rem 0; border-bottom: 1px solid var(--hair-2); }
  .nav-links a[aria-current="page"] { box-shadow: none; color: var(--accent); }
  .nav-links .nav-phone, .nav-links .nav-lang { font-family: var(--sans); font-size: 1rem; }
  .nav-links .btn { margin-top: 1.5rem; min-height: 3.25rem; font-family: var(--sans); font-size: 1rem; border-bottom: 0; }
}

/* Bands */
.band { padding-block: var(--band); }
.band--stone { background: var(--stone); }
.ink { background: var(--ink); color: var(--on-ink); }
.ink .lede, .ink p { color: var(--on-ink-2); }
.ink h2, .ink h3 { color: var(--on-ink); }
.rule { border-top: 1px solid var(--hair); }

/* Hero */
.hero { padding-block: clamp(3rem, 7vw, 6.5rem) clamp(3.5rem, 7vw, 6rem); }
.hero-grid { display: grid; gap: clamp(2.5rem, 5vw, 5rem); align-items: end; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 900px) { .hero-grid { grid-template-columns: minmax(0, 1.3fr) minmax(0, 0.7fr); } }
.hero .lede { margin-top: 1.75rem; }
.hero-title { font-size: clamp(2.5rem, 5.1vw, 4.1rem); line-height: 1.04; }
.hero-title span { display: block; }
@media (min-width: 900px) { .hero-title { text-wrap: wrap; } }
.hero .lede, .hero-note { text-wrap: balance; }
.nw { white-space: nowrap; }
.hero-actions { display: flex; flex-wrap: wrap; align-items: center; gap: 1rem 1.75rem; margin-top: 2.25rem; }
.hero-note { margin-top: 1.5rem; font-size: 0.875rem; color: var(--ink-3); }
.hero-lang { margin-top: 0.75rem; font-size: 0.875rem; }
.hero-photo { position: relative; }
.hero-photo img { width: 100%; aspect-ratio: 4 / 5; object-fit: cover; }
.hero-photo::after { content: ""; position: absolute; inset: 0; box-shadow: inset 0 0 0 1px rgba(23, 19, 15, 0.06); pointer-events: none; }
@media (max-width: 899px) { .hero-photo img { aspect-ratio: 16 / 10; } }


/* Section head */
.head { display: grid; gap: 1.25rem 4rem; margin-bottom: clamp(2.5rem, 5vw, 4rem); }
@media (min-width: 900px) { .head { grid-template-columns: minmax(0, 1fr) minmax(0, 0.8fr); align-items: end; } }

/* Who we help */
.who { display: grid; grid-template-columns: minmax(0, 1fr); border-top: 1px solid var(--hair); }
@media (min-width: 760px) { .who { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
.who article { padding: 2rem 0 2.25rem; border-bottom: 1px solid var(--hair); }
@media (min-width: 760px) { .who article:nth-child(odd) { padding-right: 3rem; border-right: 1px solid var(--hair); } .who article:nth-child(even) { padding-left: 3rem; } }
.who blockquote { margin: 0.9rem 0 1.1rem; font-family: var(--serif); font-style: italic; font-size: 1.1875rem; line-height: 1.45; color: var(--ink-2); }
.ticks { list-style: none; margin: 0; padding: 0; display: grid; gap: 0.45rem; font-size: 0.9375rem; color: var(--ink-2); }
.ticks li { padding-left: 1.4rem; position: relative; }
.ticks li::before { content: ""; position: absolute; left: 0; top: 0.78em; width: 0.6rem; height: 1px; background: var(--accent); }

/* Services */
.services { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: minmax(0, 1fr); border-top: 1px solid var(--ink); counter-reset: svc; }
@media (min-width: 760px) { .services { grid-template-columns: repeat(2, minmax(0, 1fr)); column-gap: 4rem; } }
@media (min-width: 1100px) { .services--3 { grid-template-columns: repeat(3, minmax(0, 1fr)); column-gap: 3rem; } }
.services li { padding: 1.75rem 0 2rem; border-bottom: 1px solid var(--hair); counter-increment: svc; }
.services h3 { font-size: 1.4rem; line-height: 1.2; display: flex; gap: 0.9rem; align-items: baseline; }
.services h3::before { content: counter(svc, decimal-leading-zero); font: 500 0.75rem/1 var(--sans); letter-spacing: 0.08em; color: var(--accent); }
.services p { margin-top: 0.7rem; font-size: 0.975rem; color: var(--ink-2); }
.also { margin-top: 1.75rem; font-size: 0.9375rem; color: var(--ink-3); max-width: 48rem; }

/* Jorge */
.jorge { display: grid; gap: clamp(2.5rem, 5vw, 5rem); align-items: center; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 900px) { .jorge { grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.2fr); } }
.jorge figure { margin: 0; max-width: 440px; }
.jorge img { width: 100%; aspect-ratio: 720 / 955; object-fit: cover; }
.jorge .role { margin-top: 0.75rem; font-size: 0.8125rem; letter-spacing: 0.12em; text-transform: uppercase; color: var(--ink-3); }
.jorge .prose p { margin-top: 1.1rem; color: var(--ink-2); max-width: 38rem; }
.tags { list-style: none; display: flex; flex-wrap: wrap; gap: 0.5rem; margin: 1.75rem 0 0; padding: 0; }
.tags li { font-size: 0.8125rem; padding: 0.45rem 0.8rem; border: 1px solid var(--hair); color: var(--ink-2); }

/* Behind on taxes (ink band) */
.behind { display: grid; gap: 2.5rem 5rem; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 900px) { .behind { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); align-items: start; } }
.behind ul { list-style: none; margin: 0; padding: 0; border-top: 1px solid rgba(243, 237, 228, 0.22); }
.behind li { padding: 1.1rem 0; border-bottom: 1px solid rgba(243, 237, 228, 0.22); color: var(--on-ink); }
.behind .btn { margin-top: 2rem; }

/* Steps */
.steps { list-style: none; margin: 0; padding: 0; display: grid; gap: 2rem; grid-template-columns: minmax(0, 1fr); counter-reset: step; }
@media (min-width: 900px) { .steps { grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 3rem; } }
.steps li { counter-increment: step; border-top: 1px solid var(--ink); padding-top: 1.5rem; }
.steps li::before { content: counter(step, decimal-leading-zero); display: block; font-family: var(--serif); font-size: 2.75rem; line-height: 1; color: var(--accent); margin-bottom: 1.25rem; }
.steps h3 { font-size: 1.35rem; }
.steps p { margin-top: 0.6rem; color: var(--ink-2); font-size: 0.975rem; }

/* FAQ */
.faq { border-top: 1px solid var(--ink); }
.faq details { border-bottom: 1px solid var(--hair); }
.faq summary { list-style: none; cursor: pointer; display: flex; justify-content: space-between; gap: 1.5rem; align-items: baseline; padding: 1.35rem 0; font-family: var(--serif); font-size: 1.3rem; line-height: 1.3; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; font-family: var(--sans); font-size: 1.5rem; line-height: 1; color: var(--accent); transition: transform .2s ease; }
.faq details[open] summary::after { transform: rotate(45deg); }
.faq details p { padding: 0 0 1.5rem; color: var(--ink-2); max-width: 46rem; }
.faq-grid { display: grid; gap: 2.5rem 5rem; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 900px) { .faq-grid { grid-template-columns: minmax(0, 0.7fr) minmax(0, 1.3fr); } }

/* Why */
.why { display: grid; grid-template-columns: minmax(0, 1fr); gap: 0; border-top: 1px solid var(--ink); }
@media (min-width: 760px) { .why { grid-template-columns: repeat(2, minmax(0, 1fr)); column-gap: 4rem; } }
.why article { padding: 1.75rem 0 2rem; border-bottom: 1px solid var(--hair); }
.why p { margin-top: 0.6rem; color: var(--ink-2); font-size: 0.975rem; }

/* Page hero (inner pages) */
.page-hero { padding-block: clamp(3rem, 7vw, 6rem) clamp(2.5rem, 5vw, 4rem); }
.page-hero .lede { margin-top: 1.5rem; }

/* Contact */
.contact { display: grid; gap: 3rem 5rem; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 960px) { .contact { grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.2fr); } }
.details { margin: 0; border-top: 1px solid var(--ink); }
.details div { display: grid; grid-template-columns: 7rem minmax(0, 1fr); gap: 1rem; padding: 1rem 0; border-bottom: 1px solid var(--hair); }
.details dt { font-size: 0.75rem; letter-spacing: 0.14em; text-transform: uppercase; color: var(--ink-3); padding-top: 0.25rem; }
.details dd { margin: 0; }
.drop { margin-top: 1.5rem; font-size: 0.9375rem; color: var(--ink-2); }
.form { background: #fffdf9; border: 1px solid var(--hair); padding: clamp(1.5rem, 3vw, 2.5rem); }
.form .row { display: grid; gap: 1rem; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 640px) { .form .row { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
.form label { display: block; font-size: 0.875rem; font-weight: 500; margin-bottom: 0.4rem; }
.form label span { font-weight: 400; color: var(--ink-3); }
.form input, .form select, .form textarea { width: 100%; font: inherit; font-size: 1rem; color: var(--ink); background: var(--paper); border: 1px solid var(--hair); border-radius: 0; padding: 0.8rem 0.9rem; min-height: 3rem; }
.form input:focus, .form select:focus, .form textarea:focus { outline: 2px solid var(--accent); outline-offset: 0; border-color: var(--accent); }
.form .field { margin-bottom: 1.1rem; }
.form textarea { min-height: 8rem; resize: vertical; }
.form .btn { width: 100%; margin-top: 0.5rem; }
.form-status { margin-top: 0.75rem; font-size: 0.9375rem; }
.form-status.is-error { color: var(--accent); }
.form .fine { margin-top: 1rem; font-size: 0.8125rem; color: var(--ink-3); }
.hp { position: absolute; left: -9999px; }

/* Close */
.close { display: grid; gap: 2rem; align-items: end; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 900px) { .close { grid-template-columns: minmax(0, 1.2fr) auto; } }

/* Footer */
.footer { background: var(--ink); color: var(--on-ink-2); padding-block: clamp(3.5rem, 6vw, 5rem) calc(2rem + env(safe-area-inset-bottom)); font-size: 0.9375rem; }
.footer a { color: var(--on-ink); text-decoration: none; }
.footer a:hover { color: #fff; text-decoration: underline; }
.footer-grid { display: grid; gap: 2.5rem; grid-template-columns: minmax(0, 1fr); }
@media (min-width: 900px) { .footer-grid { grid-template-columns: minmax(0, 1.3fr) repeat(2, minmax(0, 0.7fr)); } }
.footer .brand { font-family: var(--serif); font-size: 1.5rem; color: var(--on-ink); }
.footer p { margin-top: 0.75rem; max-width: 26rem; }
.footer h2 { font: 500 0.75rem/1 var(--sans); letter-spacing: 0.16em; text-transform: uppercase; color: var(--on-ink-2); margin-bottom: 1rem; }
.footer ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 0.5rem; }
.footer-base { margin-top: 3rem; padding-top: 1.5rem; border-top: 1px solid rgba(243, 237, 228, 0.16); display: flex; flex-wrap: wrap; gap: 0.75rem 2rem; justify-content: space-between; font-size: 0.8125rem; }

/* Mobile action bar */
.mbar { display: none; }
@media (max-width: 759px) {
  body { padding-bottom: calc(4.25rem + env(safe-area-inset-bottom)); }
  .mbar { display: grid; grid-template-columns: 1fr 1.6fr; gap: 0.5rem; position: fixed; left: 0; right: 0; bottom: 0; z-index: 35; padding: 0.6rem 0.75rem calc(0.6rem + env(safe-area-inset-bottom)); background: rgba(247, 243, 236, 0.96); border-top: 1px solid var(--hair); }
  .mbar .btn { min-height: 3rem; padding: 0 0.75rem; }
}
@media (max-width: 899px) { .hero-photo img { object-position: 50% 28%; } }
.hero-lang .link { display: inline; min-height: 0; border-bottom: 0; text-decoration: underline; text-decoration-thickness: 1px; line-height: 1.6; }