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0}.audit-guide-ledger[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey]{border-bottom:1px solid var(--line);grid-template-columns:minmax(135px,.55fr) minmax(0,1.45fr);gap:1rem;padding:.9rem 0;display:grid}.audit-guide-ledger[data-astro-cid-37xlmeey] dt[data-astro-cid-37xlmeey]{font-weight:700}.audit-guide-ledger[data-astro-cid-37xlmeey] dd[data-astro-cid-37xlmeey]{color:var(--muted);margin:0}.audit-guide-concepts[data-astro-cid-37xlmeey],.audit-guide-statuses[data-astro-cid-37xlmeey]{border-top:1px solid var(--ink);margin:1.25rem 0 1.6rem}.audit-guide-concepts[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey],.audit-guide-statuses[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey]{border-bottom:1px solid var(--line);grid-template-columns:minmax(115px,.45fr) minmax(0,1.55fr);align-items:start;gap:.8rem 1rem;padding:.85rem 0;display:grid}.audit-guide-concepts[data-astro-cid-37xlmeey] dt[data-astro-cid-37xlmeey],.audit-guide-statuses[data-astro-cid-37xlmeey] 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li[data-astro-cid-37xlmeey]::marker{color:var(--blue);font-weight:700}.audit-guide-callout[data-astro-cid-37xlmeey]{border:1px solid var(--line);background:var(--paper);margin-top:1.7rem;padding:1.2rem 1.35rem}.audit-guide-callout[data-astro-cid-37xlmeey] h3[data-astro-cid-37xlmeey]{margin:0 0 .4rem;font-size:1.12rem}.audit-guide-callout[data-astro-cid-37xlmeey] p[data-astro-cid-37xlmeey]{color:var(--muted);margin:0}.audit-guide-callout[data-astro-cid-37xlmeey] .audit-guide-calculation[data-astro-cid-37xlmeey]{border-top:1px solid var(--line);margin-top:.65rem;padding-top:.65rem}.audit-guide-gift[data-astro-cid-37xlmeey]{background:var(--blue);color:var(--white);margin:0 0 2.5rem;padding:1.35rem clamp(1.1rem,3vw,1.75rem)}.audit-guide-gift[data-astro-cid-37xlmeey] h2[data-astro-cid-37xlmeey]{align-items:center;gap:.7rem;margin:0 0 .85rem;font-size:1.35rem;font-weight:700;display:flex}.audit-guide-gift-icon[data-astro-cid-37xlmeey]{background:var(--white);width:2.25rem;height:2.25rem;color:var(--blue);border-radius:50%;flex:0 0 2.25rem;place-items:center;display:grid}.audit-guide-gift-icon[data-astro-cid-37xlmeey] .phosphor-icon[data-astro-cid-37xlmeey]{width:1.25rem;height:1.25rem}.audit-guide-gift[data-astro-cid-37xlmeey] p[data-astro-cid-37xlmeey]{color:var(--white);margin:0}.audit-guide-gift[data-astro-cid-37xlmeey] blockquote[data-astro-cid-37xlmeey]{margin:.8rem 0;font-size:1.05rem;font-weight:700;line-height:1.6}.audit-guide-example[data-astro-cid-37xlmeey]{border-top:1px solid var(--ink);border-bottom:1px solid var(--line);padding:1.5rem 0}.audit-guide-example[data-astro-cid-37xlmeey] h2[data-astro-cid-37xlmeey]{letter-spacing:-.035em;margin:0 0 .5rem;font-size:clamp(1.65rem,3vw,2.25rem);line-height:1.1}.audit-guide-example-note[data-astro-cid-37xlmeey]{color:var(--muted);margin-bottom:1.1rem;font-size:.9rem}.audit-guide-example-ledger[data-astro-cid-37xlmeey]{margin:0 0 1rem}.audit-guide-example-ledger[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey]{border-top:1px solid var(--line);grid-template-columns:minmax(130px,.55fr) minmax(0,1.45fr);gap:1rem;padding:.7rem 0;display:grid}.audit-guide-example-ledger[data-astro-cid-37xlmeey] dt[data-astro-cid-37xlmeey]{font-weight:700}.audit-guide-example-ledger[data-astro-cid-37xlmeey] dd[data-astro-cid-37xlmeey]{color:var(--muted);margin:0}.audit-guide-example[data-astro-cid-37xlmeey]>p[data-astro-cid-37xlmeey]:last-child{margin:0}.audit-guide-source[data-astro-cid-37xlmeey]{border-top:1px solid var(--line);margin-top:3rem;padding-top:1.5rem}.audit-guide-source[data-astro-cid-37xlmeey]>p[data-astro-cid-37xlmeey],.audit-guide-contact[data-astro-cid-37xlmeey]>p[data-astro-cid-37xlmeey]{color:var(--muted)}.audit-guide-source[data-astro-cid-37xlmeey] a[data-astro-cid-37xlmeey]{text-underline-offset:.22em;align-items:center;gap:.4rem;min-height:44px;font-weight:700;display:inline-flex}.audit-guide-source[data-astro-cid-37xlmeey] a[data-astro-cid-37xlmeey] .phosphor-icon[data-astro-cid-37xlmeey]{width:1rem;height:1rem;color:var(--blue)}.audit-guide-contact[data-astro-cid-37xlmeey]{border:1px solid var(--ink);background:var(--paper);margin-top:3rem;padding:clamp(1.4rem,4vw,2rem)}.audit-guide-contact[data-astro-cid-37xlmeey] .button[data-astro-cid-37xlmeey]{width:fit-content}.audit-guide-contact[data-astro-cid-37xlmeey] .button[data-astro-cid-37xlmeey] .phosphor-icon[data-astro-cid-37xlmeey]{color:var(--white)}@media (width<=720px){.audit-guide-layout[data-astro-cid-37xlmeey]{grid-template-columns:1fr;gap:2rem}.audit-guide-nav[data-astro-cid-37xlmeey]{position:static}}@media (width<=480px){.audit-guide-header[data-astro-cid-37xlmeey]{padding-top:1.5rem}.audit-guide-back[data-astro-cid-37xlmeey]{margin-bottom:1.3rem}.audit-guide-ledger[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey],.audit-guide-concepts[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey],.audit-guide-statuses[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey],.audit-guide-example-ledger[data-astro-cid-37xlmeey]>div[data-astro-cid-37xlmeey]{grid-template-columns:1fr;gap:.25rem}.audit-guide-contact[data-astro-cid-37xlmeey] .button[data-astro-cid-37xlmeey]{justify-content:space-between;width:100%}}