.cpa-process-section[data-astro-cid-tpuvpsiu]{content-visibility:visible;contain-intrinsic-size:none;background:var(--paper);padding:clamp(60px,8vw,140px) 0 0;position:relative;overflow:hidden}.cpa-motion-section[data-astro-cid-tpuvpsiu]{--section-parallax:0px;opacity:0;transform:translate3d(0, calc(42px + var(--section-parallax)), 0);transition:opacity .5s var(--ease-out), transform .5s var(--ease-out)}.cpa-motion-section[data-astro-cid-tpuvpsiu].is-visible{opacity:1;transform:translate3d(0, var(--section-parallax), 0)}.cpa-process-shell[data-astro-cid-tpuvpsiu]{max-width:1900px;margin:0 auto}.cpa-process-container[data-astro-cid-tpuvpsiu]{grid-template-columns:minmax(360px,.68fr) minmax(0,1.32fr);align-items:stretch;gap:clamp(24px,3vw,44px);max-width:1900px;margin:0 auto;padding:0 clamp(22px,4vw,56px);display:grid}.cpa-process-intro[data-astro-cid-tpuvpsiu]{z-index:2;align-self:center;padding-bottom:clamp(60px,8vw,140px);position:relative}.cpa-process-intro[data-astro-cid-tpuvpsiu] h2[data-astro-cid-tpuvpsiu]{color:#232b31;font-family:var(--font-serif);margin-bottom:32px;font-size:clamp(2.4rem,4vw,3.3rem);line-height:1.1}.cpa-process-intro[data-astro-cid-tpuvpsiu] h2[data-astro-cid-tpuvpsiu]:after{background:var(--division-accent);content:"";width:48px;height:2px;margin-top:32px;display:block}.cpa-process-body[data-astro-cid-tpuvpsiu]{color:#232b31c7;max-width:480px;font-size:clamp(1.1rem,1.4vw,1.25rem);line-height:1.6}.cpa-hero-panel[data-astro-cid-tpuvpsiu]{z-index:10;grid-template-columns:repeat(3,minmax(0,1fr));align-items:stretch;gap:clamp(14px,1.5vw,18px);padding-top:clamp(60px,8vw,140px);display:grid;position:relative}.cpa-highlight-card[data-astro-cid-tpuvpsiu]{color:var(--white);z-index:1;opacity:0;transition:opacity .5s var(--ease-out), transform .5s var(--ease-out);background:var(--secondary);border:4px solid var(--white);border-bottom:none;border-radius:12px 12px 0 0;flex-direction:column;padding:clamp(40px,5vw,56px) clamp(24px,3vw,32px);display:flex;position:relative;transform:translateY(100%);box-shadow:0 -4px 30px #0000000a}.cpa-highlight-card[data-astro-cid-tpuvpsiu]:first-child{margin-top:clamp(80px,10vw,160px)}.cpa-highlight-card[data-astro-cid-tpuvpsiu]:nth-child(2){margin-top:clamp(40px,5vw,80px)}.cpa-highlight-card[data-astro-cid-tpuvpsiu]:nth-child(3){margin-top:0}.cpa-process-section[data-astro-cid-tpuvpsiu].is-revealed .cpa-highlight-card[data-astro-cid-tpuvpsiu]{opacity:1;transform:translateY(0)}.cpa-process-section[data-astro-cid-tpuvpsiu].is-revealed .cpa-highlight-card[data-astro-cid-tpuvpsiu]:first-child{transition-delay:0s}.cpa-process-section[data-astro-cid-tpuvpsiu].is-revealed .cpa-highlight-card[data-astro-cid-tpuvpsiu]:nth-child(2){transition-delay:80ms}.cpa-process-section[data-astro-cid-tpuvpsiu].is-revealed .cpa-highlight-card[data-astro-cid-tpuvpsiu]:nth-child(3){transition-delay:.16s}.cpa-highlight-card[data-astro-cid-tpuvpsiu] span[data-astro-cid-tpuvpsiu]{font-family:var(--font-serif);align-items:center;gap:16px;margin-bottom:24px;font-size:clamp(1.4rem,3.5vw,2rem);font-weight:800;line-height:1;display:inline-flex}.cpa-highlight-card[data-astro-cid-tpuvpsiu] span[data-astro-cid-tpuvpsiu]:after{background:linear-gradient(var(--division-accent), var(--division-accent)) center/100% 2px no-repeat, linear-gradient(var(--division-accent), var(--division-accent)) center/3px 100% no-repeat;content:"";width:24px;height:24px;display:block}.cpa-highlight-card[data-astro-cid-tpuvpsiu] h3[data-astro-cid-tpuvpsiu]{max-width:100%;color:var(--primary);font-family:var(--font-serif);overflow-wrap:normal;word-break:normal;hyphens:none;text-wrap:balance;margin:0 0 24px;font-size:clamp(1.4rem,1.75vw,1.75rem);line-height:1.18}.cpa-highlight-card[data-astro-cid-tpuvpsiu] h3[data-astro-cid-tpuvpsiu]:after{content:"";background:#232b311a;width:100%;height:1px;margin-top:24px;display:block}.cpa-highlight-card[data-astro-cid-tpuvpsiu] p[data-astro-cid-tpuvpsiu]{max-width:460px;color:var(--white);margin:0;font-size:1rem;line-height:1.55}@media (width<=1180px){.cpa-process-section[data-astro-cid-tpuvpsiu]{background:linear-gradient(180deg, #ffffffe6, #fbf8f1fa), var(--paper);padding:48px 16px;overflow:visible}.cpa-process-section[data-astro-cid-tpuvpsiu],.cpa-motion-section[data-astro-cid-tpuvpsiu],.cpa-motion-section[data-astro-cid-tpuvpsiu].is-visible{opacity:1;transition:none;transform:none}.cpa-process-shell[data-astro-cid-tpuvpsiu]{background:#ffffffdb;border:1px solid #caae8a8f;border-radius:8px;width:min(100%,680px);margin:0 auto;overflow:hidden;box-shadow:0 18px 44px #232b310f}.cpa-process-container[data-astro-cid-tpuvpsiu]{max-width:none;margin:0;padding:26px 20px 22px;display:block}.cpa-process-intro[data-astro-cid-tpuvpsiu]{text-align:left;padding-bottom:0}.cpa-process-intro[data-astro-cid-tpuvpsiu] .eyebrow[data-astro-cid-tpuvpsiu]{color:var(--division-accent-deep);letter-spacing:.08em;margin-bottom:14px;font-size:.78rem}.cpa-process-intro[data-astro-cid-tpuvpsiu] .eyebrow[data-astro-cid-tpuvpsiu]:after{background:var(--division-accent);width:28px}.cpa-process-intro[data-astro-cid-tpuvpsiu] h2[data-astro-cid-tpuvpsiu]{margin-bottom:14px;font-size:clamp(2rem,10vw,2.85rem);line-height:.98}.cpa-process-intro[data-astro-cid-tpuvpsiu] h2[data-astro-cid-tpuvpsiu]:after{width:34px;margin:20px 0 0}.cpa-process-body[data-astro-cid-tpuvpsiu]{color:#232b31c2;max-width:none;margin:18px 0 0;font-size:.98rem;line-height:1.55}.cpa-hero-panel[data-astro-cid-tpuvpsiu]{grid-template-columns:1fr;gap:0;margin-top:26px;padding:0 0 0 18px;position:relative}.cpa-hero-panel[data-astro-cid-tpuvpsiu]:before{background:linear-gradient(180deg, var(--division-accent), #caae8a33);content:"";width:2px;position:absolute;top:9px;bottom:9px;left:0}.cpa-highlight-card[data-astro-cid-tpuvpsiu]{box-shadow:none;color:var(--ink);opacity:1;background:0 0;grid-template-columns:42px minmax(0,1fr);align-items:start;gap:14px;padding:0 0 24px;transition:none;display:grid;transform:none;border:0!important;border-radius:0!important;margin-top:0!important}.cpa-highlight-card[data-astro-cid-tpuvpsiu]:last-child{padding-bottom:0}.cpa-highlight-card[data-astro-cid-tpuvpsiu]>div[data-astro-cid-tpuvpsiu]{display:contents}.cpa-highlight-card[data-astro-cid-tpuvpsiu] span[data-astro-cid-tpuvpsiu]{background:var(--white);width:42px;height:42px;color:var(--division-accent);border:1px solid #d958134d;border-radius:50%;place-items:center;margin:0;font-size:1rem;display:grid;box-shadow:0 8px 18px #d958131f}.cpa-highlight-card[data-astro-cid-tpuvpsiu] span[data-astro-cid-tpuvpsiu]:after{display:none}.cpa-highlight-card[data-astro-cid-tpuvpsiu] h3[data-astro-cid-tpuvpsiu]{color:#232b31;grid-column:2;max-width:none;margin:0 0 8px;font-size:clamp(1.28rem,6vw,1.65rem);line-height:1.08}.cpa-highlight-card[data-astro-cid-tpuvpsiu] h3[data-astro-cid-tpuvpsiu]:after{display:none}.cpa-highlight-card[data-astro-cid-tpuvpsiu] p[data-astro-cid-tpuvpsiu]{color:#232b31b8;grid-column:2;max-width:none;font-size:.95rem;line-height:1.5}}@media (width<=380px){.cpa-process-section[data-astro-cid-tpuvpsiu]{padding-inline:12px}.cpa-process-container[data-astro-cid-tpuvpsiu]{padding:24px 16px 20px}.cpa-process-intro[data-astro-cid-tpuvpsiu] h2[data-astro-cid-tpuvpsiu]{font-size:2rem}.cpa-highlight-card[data-astro-cid-tpuvpsiu]{grid-template-columns:36px minmax(0,1fr);gap:12px}.cpa-highlight-card[data-astro-cid-tpuvpsiu] span[data-astro-cid-tpuvpsiu]{width:36px;height:36px;font-size:.92rem}}@media (prefers-reduced-motion:reduce){.cpa-motion-section[data-astro-cid-tpuvpsiu],.cpa-highlight-card[data-astro-cid-tpuvpsiu]{opacity:1;transition:none;transform:none}}.cpa-poster[data-astro-cid-tmcy5olc]{isolation:isolate;color:#191919;background:#f8f6ef;padding:32px clamp(24px,5vw,88px) 28px;position:relative;overflow:hidden}.poster-content[data-astro-cid-tmcy5olc]{z-index:1;max-width:1100px;padding:clamp(12px,2vw,28px) 0 40px;position:relative}.cpa-poster[data-astro-cid-tmcy5olc] h1[data-astro-cid-tmcy5olc]{letter-spacing:-.065em;color:#191919;margin:0;font-family:Arial,Helvetica,sans-serif;font-size:clamp(4rem,8.6vw,8.8rem);font-weight:900;line-height:.94}.poster-services[data-astro-cid-tmcy5olc]{color:#244661;letter-spacing:-.025em;margin:28px 0 24px;font-size:clamp(1rem,1.7vw,1.5rem);font-weight:700}.poster-body[data-astro-cid-tmcy5olc]{color:#494946;max-width:570px;margin:0;font-size:clamp(1rem,1.15vw,1.125rem);line-height:1.7}.poster-actions[data-astro-cid-tmcy5olc]{flex-wrap:wrap;align-items:center;gap:16px;margin-top:32px;display:flex}.poster-actions[data-astro-cid-tmcy5olc] a[data-astro-cid-tmcy5olc]{border-radius:6px;justify-content:space-between;align-items:center;gap:24px;min-height:58px;padding:16px 26px;font-size:1rem;font-weight:700;line-height:1.4;transition:background .2s,box-shadow .2s;display:inline-flex}.poster-actions[data-astro-cid-tmcy5olc] a[data-astro-cid-tmcy5olc] span[data-astro-cid-tmcy5olc]{font-size:1.25rem;line-height:1}.poster-primary[data-astro-cid-tmcy5olc]{background:var(--primary);color:var(--secondary);border:1px solid #0000}.poster-primary[data-astro-cid-tmcy5olc]:hover{background:#ffc343;box-shadow:0 4px 12px #1717171f}.poster-secondary[data-astro-cid-tmcy5olc]{color:var(--secondary);background:#ffffffb8;border:1px solid #17171738}.poster-secondary[data-astro-cid-tmcy5olc]:hover{background:var(--white);box-shadow:0 4px 12px #17171714}.poster-actions[data-astro-cid-tmcy5olc] a[data-astro-cid-tmcy5olc]:focus-visible{outline-offset:5px;outline:3px solid #244661}.poster-plus[data-astro-cid-tmcy5olc]{z-index:0;aspect-ratio:1;background:var(--primary);clip-path:polygon(34% 0,66% 0,66% 34%,100% 34%,100% 66%,66% 66%,66% 100%,34% 100%,34% 66%,0 66%,0 34%,34% 34%);width:clamp(280px,40vw,650px);position:absolute;bottom:-8%;right:-7%}.poster-line[data-astro-cid-tmcy5olc]{margin-block:-.12em;padding-block:.12em;display:block;overflow:hidden}.poster-word[data-astro-cid-tmcy5olc]{display:block}.poster-fill[data-astro-cid-tmcy5olc]{color:var(--primary);background:linear-gradient(to top, var(--primary) 50%, #191919 50%) 0 100% / 100% 200%;-webkit-text-fill-color:transparent;-webkit-background-clip:text;background-clip:text;display:inline-block}@media (prefers-reduced-motion:no-preference){.poster-word[data-astro-cid-tmcy5olc]{animation:.64s cubic-bezier(.16,1,.3,1) both poster-title-drop}.poster-line[data-astro-cid-tmcy5olc]:nth-child(2) .poster-word[data-astro-cid-tmcy5olc]{animation-duration:.72s;animation-delay:.12s}.poster-plus[data-astro-cid-tmcy5olc]{animation:.88s cubic-bezier(.22,1,.36,1) .1s both poster-plus-arrive}.poster-services[data-astro-cid-tmcy5olc],.poster-body[data-astro-cid-tmcy5olc],.poster-actions[data-astro-cid-tmcy5olc]{animation:.5s cubic-bezier(.16,1,.3,1) .44s both poster-copy-arrive}.poster-actions[data-astro-cid-tmcy5olc]:focus-within{animation:none}.poster-fill[data-astro-cid-tmcy5olc]{animation:.85s cubic-bezier(.4,0,.2,1) .9s both poster-yellow-fill}}@keyframes poster-title-drop{0%{transform:translateY(-110%)}to{transform:translateY(0)}}@keyframes poster-yellow-fill{0%{background-position:0 0}to{background-position:0 100%}}@media (forced-colors:active){.poster-fill[data-astro-cid-tmcy5olc]{-webkit-text-fill-color:currentColor;color:inherit;background:0 0}}@keyframes poster-plus-arrive{0%{opacity:0;transform:translate(45%,35%)rotate(-90deg)}72%{opacity:1;transform:translate(-1%,-1%)rotate(3deg)}to{opacity:1;transform:translate(0)rotate(0)}}@keyframes poster-copy-arrive{0%{opacity:0;transform:translateY(14px)}to{opacity:1;transform:translateY(0)}}@media (width<=1100px){.poster-body[data-astro-cid-tmcy5olc]{max-width:54%}.poster-plus[data-astro-cid-tmcy5olc]{bottom:4%}}@media (width<=760px){.cpa-poster[data-astro-cid-tmcy5olc]{padding:24px 24px 28px}.poster-content[data-astro-cid-tmcy5olc]{padding:16px 0 150px}.cpa-poster[data-astro-cid-tmcy5olc] h1[data-astro-cid-tmcy5olc]{letter-spacing:-.06em;font-size:clamp(3.1rem,10.5vw,5rem)}.poster-services[data-astro-cid-tmcy5olc]{margin:24px 0 20px;font-size:.98rem}.poster-body[data-astro-cid-tmcy5olc]{max-width:100%;font-size:1rem}.poster-plus[data-astro-cid-tmcy5olc]{width:190px;bottom:-22px;right:-44px}.poster-actions[data-astro-cid-tmcy5olc]{gap:16px}.poster-actions[data-astro-cid-tmcy5olc] a[data-astro-cid-tmcy5olc]{width:100%}}.cpa-menu[data-astro-cid-x2icvbg5]{display:none}@media (width<=760px){.cpa-menu[data-astro-cid-x2icvbg5]{isolation:isolate;min-height:calc(100svh - 68px);padding:24px 20px max(24px, env(safe-area-inset-bottom));background:#f3eddf;flex-direction:column;display:flex;position:relative;overflow:hidden}h1[data-astro-cid-x2icvbg5]{letter-spacing:-.065em;overflow-wrap:normal;hyphens:none;text-wrap:initial;margin:18px 0;font:900 clamp(42px,12vw,76px)/.93 Arial,sans-serif}.instruction[data-astro-cid-x2icvbg5]{color:#49443e;margin:4px 0 24px;font-size:18px}.service-choices[data-astro-cid-x2icvbg5]{gap:10px;display:grid}.service-choice[data-astro-cid-x2icvbg5]{background:var(--primary);color:#191917;letter-spacing:-.04em;text-align:left;cursor:pointer;touch-action:manipulation;border:0;border-radius:4px 38px 38px 4px;justify-content:space-between;align-items:center;gap:14px;width:100%;min-height:76px;padding:18px 22px;font:800 clamp(20px,6vw,30px)/1.1 Arial,sans-serif;transition:transform 90ms,filter 90ms;display:flex}.choice-1[data-astro-cid-x2icvbg5]{color:#f3eddf;background:#191917;border-radius:38px 4px 4px 38px}.choice-2[data-astro-cid-x2icvbg5]{background:#e3b95f}.choice-3[data-astro-cid-x2icvbg5]{background:#e4ddce;border-radius:38px 4px 4px 38px}.choice-contact[data-astro-cid-x2icvbg5]{color:#fff;background:#303e48}.mobile-cpa-information[data-astro-cid-x2icvbg5]{margin-top:28px}.service-choice[data-astro-cid-x2icvbg5]:active{filter:brightness(.9);transform:translateY(3px)scale(.98)}.menu-art[data-astro-cid-x2icvbg5]{z-index:-1;color:var(--primary);opacity:.2;pointer-events:none;font:900 300px/.8 Arial;position:absolute;top:110px;right:-20px;transform:rotate(12deg)}dialog[data-astro-cid-x2icvbg5]{width:100%;max-width:none;height:100dvh;max-height:none;padding:24px 22px max(28px, env(safe-area-inset-bottom));color:#191917;background:#f3eddf;border:0;margin:0;position:fixed;inset:0;overflow:auto}dialog[data-astro-cid-x2icvbg5][open]{animation:.22s ease-out detail-enter}.detail-top[data-astro-cid-x2icvbg5]{justify-content:space-between;align-items:center;gap:12px;margin-bottom:36px;display:flex}.detail-top[data-astro-cid-x2icvbg5] button[data-astro-cid-x2icvbg5]{color:#fff;min-height:44px;font:inherit;cursor:pointer;background:#191917;border:0;border-radius:30px;padding:10px 16px}.detail-top[data-astro-cid-x2icvbg5]>span[data-astro-cid-x2icvbg5]{font-size:12px;font-weight:800}h2[data-astro-cid-x2icvbg5]{letter-spacing:-.05em;font:800 clamp(32px,9vw,52px)/1 Arial}.detail-hint[data-astro-cid-x2icvbg5]{font-size:14px}details[data-astro-cid-x2icvbg5]{border-bottom:1px solid #19191740;padding:0}summary[data-astro-cid-x2icvbg5]{cursor:pointer;justify-content:space-between;align-items:center;gap:16px;min-height:64px;padding:18px 0;font:700 18px/1.25 Arial;list-style:none;display:flex}summary[data-astro-cid-x2icvbg5]::-webkit-details-marker{display:none}summary[data-astro-cid-x2icvbg5] span[data-astro-cid-x2icvbg5]{font-size:26px}details[data-astro-cid-x2icvbg5][open] summary[data-astro-cid-x2icvbg5] span[data-astro-cid-x2icvbg5]{transform:rotate(45deg)}details[data-astro-cid-x2icvbg5] p[data-astro-cid-x2icvbg5]{color:#49443e;padding-bottom:14px;font-size:16px;line-height:1.65}.detail-booking[data-astro-cid-x2icvbg5]{background:var(--primary);border-radius:32px;justify-content:space-between;margin-top:32px;padding:20px;font-weight:700;display:flex}button[data-astro-cid-x2icvbg5]:focus-visible,a[data-astro-cid-x2icvbg5]:focus-visible,summary[data-astro-cid-x2icvbg5]:focus-visible{outline-offset:3px;outline:3px solid #985800}body:has(.service-dialog[open]){overflow:hidden}@keyframes detail-enter{0%{opacity:0;translate:25px}to{opacity:1;translate:0}}@media (prefers-reduced-motion:reduce){dialog[data-astro-cid-x2icvbg5][open]{animation:none}.service-choice[data-astro-cid-x2icvbg5]{transition:none}}}.division-expertise{background:var(--secondary);color:var(--white);z-index:1;padding:clamp(60px,8vw,140px) 0;position:relative;overflow:hidden}.expertise-container{max-width:1600px;height:clamp(520px,62vh,720px);transition:grid-template-columns 1.05s var(--ease-out), gap 1.05s var(--ease-out);grid-template-columns:1fr 0fr;align-items:center;gap:0;margin:0 auto;display:grid}.expertise-container.has-selection{grid-template-columns:.8fr 1.2fr;align-items:start;gap:clamp(40px,8vw,60px)}.expertise-nav{width:100%;transition:gap .8s var(--ease-out), padding .8s var(--ease-out);flex-direction:column;gap:24px;margin-bottom:auto;padding:0 40px;display:flex;position:relative}.expertise-container.has-selection .expertise-nav{text-align:left;align-items:flex-start;gap:0}.expertise-back-btn{background:var(--primary);border:1px solid var(--primary);color:var(--ink);text-transform:uppercase;letter-spacing:.1em;cursor:pointer;opacity:0;visibility:hidden;max-height:0;transition:background .3s ease, border-color .3s ease, color .3s ease, max-height .45s var(--ease-out), margin-bottom .45s var(--ease-out), opacity .35s ease, transform .45s var(--ease-out), visibility 0s linear .45s;border-radius:10px;align-items:center;gap:8px;margin-bottom:0;padding:25px 26px;font-size:1rem;display:flex;overflow:hidden;transform:translate(-12px,-8px)}.expertise-back-btn:hover{background:var(--division-accent);border-color:var(--division-accent);color:var(--white)}.expertise-container.has-selection .expertise-back-btn{opacity:1;visibility:visible;max-height:42px;margin-bottom:40px;transition-delay:0s;overflow:visible;transform:translate(0,0)}.expertise-tab-wrapper{opacity:1;max-height:200px;transition:max-height .9s var(--ease-out), opacity .45s ease, transform .9s var(--ease-out);overflow:visible;transform:translate(0,0)}.expertise-container.has-selection .expertise-tab-wrapper:not(.active-wrapper){opacity:0;pointer-events:none;max-height:0;transition:max-height 0s linear .45s,opacity .15s,transform linear;overflow:hidden;transform:translate(0,0)}.expertise-container.has-selection .expertise-tab-wrapper:nth-child(2):not(.active-wrapper){transition-delay:40ms}.expertise-container.has-selection .expertise-tab-wrapper:nth-child(3):not(.active-wrapper){transition-delay:80ms}.expertise-container.has-selection .expertise-tab-wrapper:nth-child(4):not(.active-wrapper){transition-delay:.12s}.expertise-container.has-selection .expertise-tab-wrapper:nth-child(5):not(.active-wrapper){transition-delay:.16s}.expertise-container.has-selection .expertise-tab-wrapper.active-wrapper{max-height:280px;transition-delay:0s;transform:translate(0,0)}.expertise-container.has-selection .expertise-tab-wrapper.active-wrapper .expertise-tab{font-size:calc(clamp(2rem, 4vw, 4.2rem) + (var(--line-multiplier,0) * .09rem));transition:font-size .3s var(--ease-out)}.expertise-tab{text-align:inherit;font-family:var(--font-serif);color:var(--white);cursor:pointer;transform-origin:0;background:0 0;border:none;padding:10px 0;font-size:clamp(2rem,4vw,4.2rem);line-height:1.1;transition:color .34s,transform .24s;display:block}.division-expertise .expertise-tab{color:var(--paper)}.division-expertise .expertise-tab:hover{color:var(--primary);transform:scale(1.02)}.expertise-container.has-selection .expertise-tab{transform:translate(0,0)}.expertise-container.has-selection .expertise-tab.active{color:var(--white);pointer-events:none}.expertise-stage{opacity:0;visibility:hidden;width:100%;transition:opacity .55s ease, transform .85s var(--ease-out), padding-right .85s var(--ease-out), visibility 0s linear .55s;grid-template-areas:"stage";padding-right:0;display:grid;position:relative;overflow:clip;transform:translate(24px,28px)}.expertise-container.has-selection .expertise-stage{opacity:1;visibility:visible;padding-right:40px;transition-delay:.24s,.18s,.18s,0s;overflow:visible;transform:translate(0,0)}.expertise-content{opacity:0;pointer-events:none;visibility:hidden;transition:opacity .5s ease, transform .7s var(--ease-out), visibility 0s linear .5s;grid-area:stage;position:relative;transform:translateY(18px)}.expertise-content.active{opacity:1;pointer-events:auto;visibility:visible;transition-delay:.3s,.24s,0s;transform:translate(0,0)}.expertise-accordion{flex-direction:column;width:100%;display:flex}.accordion-item{border-bottom:1px solid #ffffff1f}.accordion-trigger{cursor:pointer;text-align:left;background:0 0;border:none;justify-content:space-between;align-items:center;width:100%;padding:clamp(20px,3vw,28px) 0;transition:color .3s;display:flex}.expertise-tab:focus:not(:focus-visible),.expertise-back-btn:focus:not(:focus-visible),.accordion-trigger:focus:not(:focus-visible),.expertise-tab:focus-visible,.expertise-back-btn:focus-visible,.accordion-trigger:focus-visible{outline:none}.expertise-tab:focus-visible .tab-title,.expertise-back-btn:focus-visible,.accordion-trigger:focus-visible .accordion-title{color:var(--division-accent)}.accordion-trigger:focus-visible .accordion-icon{box-shadow:0 0 0 3px #ffffff2e}.accordion-trigger:hover .accordion-title{color:var(--primary)}.accordion-title{font-family:var(--font-serif);color:var(--paper);font-size:clamp(1.1rem,1.6vw,1.7rem);font-weight:700;line-height:1.2;transition:color .3s}.accordion-icon{background:var(--secondary);width:36px;height:36px;transition:background-color .4s var(--ease-out), color .4s var(--ease-out), transform .4s var(--ease-out), box-shadow .4s ease;border-radius:50%;flex-shrink:0;margin-left:20px;position:relative}.accordion-trigger[aria-expanded=true] .accordion-icon{background:var(--division-accent);transform:rotate(45deg)}.icon-line{background:var(--white);width:14px;height:2px;position:absolute;top:50%;left:50%;transform:translate(-50%,-50%)}.icon-line:last-child{transform:translate(-50%,-50%)rotate(90deg)}.accordion-panel{opacity:0;transition:grid-template-rows .5s var(--ease-out), opacity .35s ease, margin-bottom .5s var(--ease-out);grid-template-rows:0fr;margin-bottom:0;display:grid;overflow:hidden}.accordion-trigger[aria-expanded=true]+.accordion-panel{opacity:1;grid-template-rows:1fr;margin-bottom:24px}.panel-inner{min-height:0;padding:2px 0 8px}.panel-inner p{color:#ffffffb8;max-width:95%;font-size:clamp(1rem,1.2vw,1.15rem);line-height:1.6}@media (width>=981px){.panel-inner p{max-width:50%;font-size:calc(clamp(1rem, 1.2vw, 1.15rem) + (var(--line-multiplier,0) * .52rem));transition:font-size .3s var(--ease-out)}}.expertise-tab[data-astro-cid-ankg6vxb]{border-radius:var(--expertise-row-radius,0px)}.expertise-tab[data-astro-cid-ankg6vxb]:hover{background-color:var(--expertise-row-hover,transparent)}.expertise-stage[data-astro-cid-ankg6vxb]{border-radius:var(--expertise-panel-radius,0px);background-color:var(--expertise-panel-bg,transparent)}.expertise-back-btn[data-astro-cid-ankg6vxb]{border-radius:var(--expertise-back-radius,10px)}.accordion-item[data-astro-cid-ankg6vxb]{border-radius:var(--expertise-accordion-radius,0px);background-color:var(--expertise-accordion-bg,transparent)}.expertise-contact[data-astro-cid-ankg6vxb]{justify-content:center;padding:32px 24px 0;display:flex}.expertise-contact[data-astro-cid-ankg6vxb] .button[data-astro-cid-ankg6vxb]{gap:32px;width:min(100%,360px);min-height:72px;padding:20px 36px;font-size:1.3rem;font-weight:700}.expertise-mobile[data-astro-cid-ankg6vxb]{display:none}@media (width>=981px){.division-expertise[data-astro-cid-ankg6vxb]{padding-block:clamp(48px,5vw,80px);padding-inline:0}.expertise-container[data-astro-cid-ankg6vxb]:not(.has-selection){align-items:stretch;height:auto;min-height:0}.expertise-container[data-astro-cid-ankg6vxb]:not(.has-selection) .expertise-nav[data-astro-cid-ankg6vxb]{align-self:stretch;margin-bottom:0}.expertise-container[data-astro-cid-ankg6vxb]{width:100%;max-width:none}.expertise-nav[data-astro-cid-ankg6vxb]{gap:0;padding-inline:0}.expertise-tab-wrapper[data-astro-cid-ankg6vxb]{border-radius:var(--expertise-row-radius,0px);border-top:1px solid #ffffff21;width:100%}.expertise-tab-wrapper[data-astro-cid-ankg6vxb]:last-child{border-bottom:1px solid #ffffff21}.expertise-tab[data-astro-cid-ankg6vxb]{border-left:3px solid #0000;grid-template-columns:34px minmax(0,1fr) 42px;align-items:center;gap:clamp(14px,2vw,24px);width:100%;padding:clamp(18px,2.2vw,26px) clamp(24px,4vw,64px);transition:color .34s,background-color .34s,border-color .34s;display:grid}.expertise-tab[data-astro-cid-ankg6vxb]:hover{border-left-color:var(--division-accent);background:#ffffff0e;transform:none}.tab-index[data-astro-cid-ankg6vxb]{color:var(--division-accent);font-family:var(--font-sans);letter-spacing:.12em;font-size:.72rem;font-weight:800;line-height:1}.tab-title[data-astro-cid-ankg6vxb]{text-wrap:balance;min-width:0}.tab-action[data-astro-cid-ankg6vxb]{width:38px;height:38px;color:var(--division-accent);line-height:0;font-family:var(--font-sans);transition:color .3s ease, border-color .3s ease, background-color .3s ease, transform .3s var(--ease-out);border:1px solid #ffffff38;border-radius:50%;justify-self:end;place-items:center;font-size:1.1rem;display:grid}.tab-action[data-astro-cid-ankg6vxb] svg[data-astro-cid-ankg6vxb]{display:block}.expertise-tab[data-astro-cid-ankg6vxb]:not(.active):hover .tab-action[data-astro-cid-ankg6vxb]{color:var(--ink);border-color:var(--division-accent);background:var(--division-accent);transform:translate(4px)}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-back-btn[data-astro-cid-ankg6vxb]{display:none}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab[data-astro-cid-ankg6vxb].active{pointer-events:auto;cursor:pointer}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab[data-astro-cid-ankg6vxb].active .tab-action[data-astro-cid-ankg6vxb]{color:var(--ink);border-color:var(--division-accent);background:var(--division-accent);transform:rotate(180deg)}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab[data-astro-cid-ankg6vxb].active:hover .tab-action[data-astro-cid-ankg6vxb]{transform:translate(-4px)rotate(180deg)}.expertise-tab[data-astro-cid-ankg6vxb]:focus-visible{color:var(--primary);border-left-color:var(--division-accent);background:#ffffff0e;box-shadow:inset 0 0 0 1px #f4b22161}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab[data-astro-cid-ankg6vxb].active{border-left-color:var(--division-accent);background:#ffffff0b}.expertise-container[data-astro-cid-ankg6vxb].has-selection{grid-template-columns:.9fr 1.1fr}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab-wrapper[data-astro-cid-ankg6vxb].active-wrapper .expertise-tab[data-astro-cid-ankg6vxb]{font-size:clamp(2rem,3.45vw,3.55rem)}.expertise-container[data-astro-cid-ankg6vxb].is-collapsing{transition:height .34s cubic-bezier(.22,1,.36,1),grid-template-columns .34s cubic-bezier(.22,1,.36,1),gap .34s cubic-bezier(.22,1,.36,1)}.expertise-container[data-astro-cid-ankg6vxb].is-collapsing .expertise-tab-wrapper[data-astro-cid-ankg6vxb]{transition:max-height .28s cubic-bezier(.22,1,.36,1),opacity .18s}.expertise-container[data-astro-cid-ankg6vxb].is-collapsing .expertise-stage[data-astro-cid-ankg6vxb],.expertise-container[data-astro-cid-ankg6vxb].is-collapsing .expertise-content[data-astro-cid-ankg6vxb]{transition-duration:.2s;transition-delay:0s}}@media (width<=980px){.division-expertise[data-astro-cid-ankg6vxb]{padding:46px 16px;overflow:visible}.expertise-container[data-astro-cid-ankg6vxb]{display:none}.expertise-mobile[data-astro-cid-ankg6vxb]{gap:10px;width:min(100%,680px);margin:0 auto;display:grid}.expertise-mobile-group[data-astro-cid-ankg6vxb]{background:#ffffff0f;border:1px solid #ffffff24;border-radius:8px;overflow:hidden}.expertise-mobile-group[data-astro-cid-ankg6vxb] summary[data-astro-cid-ankg6vxb]{min-height:66px;color:var(--paper);cursor:pointer;grid-template-columns:minmax(0,1fr) 34px;align-items:center;gap:14px;padding:18px;list-style:none;display:grid}.expertise-mobile-group[data-astro-cid-ankg6vxb] summary[data-astro-cid-ankg6vxb]::-webkit-details-marker{display:none}.expertise-mobile-group[data-astro-cid-ankg6vxb] summary[data-astro-cid-ankg6vxb] span[data-astro-cid-ankg6vxb]:first-child{font-family:var(--font-serif);font-size:clamp(1.28rem,6vw,1.82rem);font-weight:800;line-height:1.05}.expertise-mobile-icon[data-astro-cid-ankg6vxb]{background:#ffffff1a;border:1px solid #ffffff24;border-radius:50%;width:34px;height:34px;position:relative}.expertise-mobile-icon[data-astro-cid-ankg6vxb]:before,.expertise-mobile-icon[data-astro-cid-ankg6vxb]:after{background:var(--division-accent);content:"";width:14px;height:2px;transition:transform .22s;position:absolute;top:50%;left:50%;transform:translate(-50%,-50%)}.expertise-mobile-icon[data-astro-cid-ankg6vxb]:after{transform:translate(-50%,-50%)rotate(90deg)}.expertise-mobile-group[data-astro-cid-ankg6vxb][open] .expertise-mobile-icon[data-astro-cid-ankg6vxb]:after{transform:translate(-50%,-50%)rotate(0)}.expertise-mobile-list[data-astro-cid-ankg6vxb]{gap:0;padding:0 18px 18px;display:grid}.expertise-mobile-item[data-astro-cid-ankg6vxb]{border-top:1px solid #ffffff1a;padding:17px 0}.expertise-mobile-item[data-astro-cid-ankg6vxb] h3[data-astro-cid-ankg6vxb]{color:var(--division-accent);font-family:var(--font-serif);margin:0 0 8px;font-size:1.12rem;line-height:1.16}.expertise-mobile-item[data-astro-cid-ankg6vxb] p[data-astro-cid-ankg6vxb]{color:#ffffffb8;margin:0;font-size:.95rem;line-height:1.5}}@media (width<=380px){.division-expertise[data-astro-cid-ankg6vxb]{padding-inline:12px}.expertise-mobile-group[data-astro-cid-ankg6vxb] summary[data-astro-cid-ankg6vxb],.expertise-mobile-list[data-astro-cid-ankg6vxb]{padding-inline:14px}}@media (width>=981px){.expertise-container[data-astro-cid-ankg6vxb],.expertise-container[data-astro-cid-ankg6vxb].has-selection,.expertise-container[data-astro-cid-ankg6vxb]:not(.has-selection){align-items:start;height:auto;min-height:0;transition:none}.expertise-nav[data-astro-cid-ankg6vxb],.expertise-tab-wrapper[data-astro-cid-ankg6vxb],.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab-wrapper[data-astro-cid-ankg6vxb].active-wrapper,.expertise-stage[data-astro-cid-ankg6vxb],.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-stage[data-astro-cid-ankg6vxb],.expertise-content[data-astro-cid-ankg6vxb],.expertise-content[data-astro-cid-ankg6vxb].active{transition:none;transform:none}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab-wrapper[data-astro-cid-ankg6vxb]:not(.active-wrapper){display:none}.expertise-tab-wrapper[data-astro-cid-ankg6vxb],.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab-wrapper[data-astro-cid-ankg6vxb].active-wrapper{max-height:none}.expertise-tab[data-astro-cid-ankg6vxb],.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-tab-wrapper[data-astro-cid-ankg6vxb].active-wrapper .expertise-tab[data-astro-cid-ankg6vxb]{transform-origin:0 0;font-size:clamp(2rem,3.45vw,3.55rem)}.expertise-stage[data-astro-cid-ankg6vxb]{display:none}.expertise-container[data-astro-cid-ankg6vxb].has-selection .expertise-stage[data-astro-cid-ankg6vxb]{opacity:1;visibility:visible;display:block}.expertise-content[data-astro-cid-ankg6vxb]{display:none}.expertise-content[data-astro-cid-ankg6vxb].active{display:block}.panel-inner[data-astro-cid-ankg6vxb]{padding:0;overflow:hidden}.panel-inner[data-astro-cid-ankg6vxb] p[data-astro-cid-ankg6vxb]{max-width:100%;margin:0;padding:2px 49px 8px 32px;font-size:clamp(1rem,1.2vw,1.15rem);transition:none}.accordion-trigger[data-astro-cid-ankg6vxb]{border-radius:var(--expertise-accordion-radius,0px);padding:22px 15px 22px 18px}.accordion-trigger[data-astro-cid-ankg6vxb]:focus-visible{outline:2px solid var(--primary);outline-offset:4px}.accordion-panel[data-astro-cid-ankg6vxb]{transition:grid-template-rows var(--expertise-accordion-duration,.36s) ease, opacity var(--expertise-accordion-duration,.28s) ease, margin-bottom var(--expertise-accordion-duration,.36s) ease}}@media (prefers-reduced-motion:reduce){.accordion-panel[data-astro-cid-ankg6vxb]{transition:none}}.mobile-information[data-astro-cid-cvhkaes3] .information-group[data-astro-cid-cvhkaes3]{border:0;border-top:1px solid #19191740;padding:0}.mobile-information[data-astro-cid-cvhkaes3] summary[data-astro-cid-cvhkaes3]{font:700 18px/1.35 var(--font-sans);cursor:pointer;justify-content:space-between;gap:16px;padding:20px 0;display:flex}.mobile-information[data-astro-cid-cvhkaes3] .information-group[data-astro-cid-cvhkaes3]>summary[data-astro-cid-cvhkaes3]{list-style:none}.mobile-information[data-astro-cid-cvhkaes3] .information-group[data-astro-cid-cvhkaes3]>summary[data-astro-cid-cvhkaes3]::-webkit-details-marker{display:none}.mobile-information[data-astro-cid-cvhkaes3] .information-group[data-astro-cid-cvhkaes3][open]>summary[data-astro-cid-cvhkaes3]>span[data-astro-cid-cvhkaes3]{transform:rotate(45deg)}.mobile-information[data-astro-cid-cvhkaes3] .information-item[data-astro-cid-cvhkaes3]{border:0;border-top:1px solid #19191720;padding:0 12px}.mobile-information[data-astro-cid-cvhkaes3] h2[data-astro-cid-cvhkaes3]{font-size:26px;line-height:1.2}.mobile-information[data-astro-cid-cvhkaes3] h3[data-astro-cid-cvhkaes3]{font-size:18px;line-height:1.4}.mobile-information[data-astro-cid-cvhkaes3] p,.mobile-information[data-astro-cid-cvhkaes3] li{color:#49443e;overflow-wrap:anywhere;font-size:16px;line-height:1.65}.cpa-closing-contact[data-astro-cid-cvhkaes3]{grid-column:1/-1;justify-content:flex-end;display:flex}.cpa-closing-contact[data-astro-cid-cvhkaes3] .button[data-astro-cid-cvhkaes3]{gap:32px;width:min(100%,360px);min-height:72px;padding:20px 36px;font-size:1.3rem;font-weight:700}@media (width<=760px){.cpa-desktop-content[data-astro-cid-cvhkaes3]{display:none}}.cpa-closing-section[data-astro-cid-cvhkaes3]{content-visibility:visible;contain-intrinsic-size:none;background:linear-gradient(135deg, #232b31f5, #121619f5), var(--secondary);color:var(--white);border-top:1px solid #8f650c1f;position:relative;overflow:hidden}.cpa-closing-section[data-astro-cid-cvhkaes3]:before{content:"";background:radial-gradient(circle at 18% 18%,#f4b2212e,#0000 24%),linear-gradient(90deg,#0000 clamp(22px,5vw,72px),#f4b2213d 0 calc(clamp(22px,5vw,72px) + 1px),#0000 0);position:absolute;inset:0}.cpa-closing-section[data-astro-cid-cvhkaes3]>[data-astro-cid-cvhkaes3]{z-index:1;position:relative}.cpa-closing-section[data-astro-cid-cvhkaes3] h2[data-astro-cid-cvhkaes3]{color:var(--white);font-family:var(--font-serif);font-size:clamp(2.8rem,5.6vw,6rem);line-height:.92}.cpa-closing-section[data-astro-cid-cvhkaes3] h2[data-astro-cid-cvhkaes3]:after{background:linear-gradient(var(--division-accent), var(--division-accent)) center/100% 2px no-repeat, linear-gradient(var(--division-accent), var(--division-accent)) center/2px 100% no-repeat;content:"";width:24px;height:24px;margin-top:24px;display:block}.cpa-closing-section[data-astro-cid-cvhkaes3] p[data-astro-cid-cvhkaes3]{color:#ffffffbd;max-width:660px}.cpa-closing-section[data-astro-cid-cvhkaes3] img[data-astro-cid-cvhkaes3]{filter:saturate(.82)contrast(.96);opacity:.9;border:1px solid #f4b22142;border-radius:0}.faq[data-astro-cid-cvhkaes3]{z-index:2;background:var(--paper);padding-top:clamp(68px,9vw,128px);position:relative}