/*
Theme Name: Ledgerism Publication
Theme URI: https://ledgerism.net
Author: The Ledgerism Brief
Description: D2 Modern Fintech Editorial. Off-white #FAFAFA, deep teal #0F5257, soft ochre #D4A24C. Tiempos serif headlines, Soehne/Inter sans body, JetBrains Mono numerals. Editorial-illustration heroes, never stock photos.
Version: 1.0
*/

/* ============================================================
   D2 DESIGN TOKENS
   ============================================================ */
:root {
  /* Background */
  --bg-page: #FAFAFA;
  --bg-card: #FFFFFF;
  --bg-callout: #F4F1EA;
  --bg-code: #F4F4F0;

  /* Text */
  --text-primary: #1B2520;
  --text-secondary: #4A5256;
  --text-muted: #737B7F;
  --text-inverse: #FAFAFA;

  /* Accent */
  --accent-primary: #0F5257;
  --accent-hover: #0A3D40;
  --accent-secondary: #D4A24C;
  --accent-alert: #B81E2D;

  /* Rule */
  --rule-default: #E5E5E0;
  --rule-strong: #1B2520;

  /* Font stacks */
  --font-display: "Tiempos Headline", "GT Sectra", "Source Serif 4", Georgia, serif;
  --font-body: -apple-system, BlinkMacSystemFont, "Inter", "Soehne", system-ui, sans-serif;
  --font-mono: "JetBrains Mono", "IBM Plex Mono", "SF Mono", Menlo, monospace;

  /* Spacing scale (8px base) */
  --sp-1: 4px;
  --sp-2: 8px;
  --sp-3: 12px;
  --sp-4: 16px;
  --sp-5: 24px;
  --sp-6: 32px;
  --sp-7: 48px;
  --sp-8: 64px;
  --sp-9: 96px;

  /* Layout */
  --content-max: 720px;
  --content-col: 680px;
  --gutter: 24px;
}

/* ============================================================
   RESET + BASE
   ============================================================ */
*, *::before, *::after { box-sizing: border-box; }
html { font-size: 17px; -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--bg-page);
  color: var(--text-primary);
  font-family: var(--font-body);
  font-weight: 400;
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}

img, svg { max-width: 100%; height: auto; display: block; }

a {
  color: var(--accent-primary);
  text-decoration: none;
  text-underline-offset: 2px;
  text-decoration-thickness: 1px;
  border-bottom: 1px solid var(--accent-primary);
  transition: color 0.15s, border-color 0.15s;
}
a:hover { color: var(--accent-hover); border-color: var(--accent-hover); }

p, ul, ol { margin: 0 0 var(--sp-4) 0; }

/* ============================================================
   TYPOGRAPHY
   ============================================================ */
h1, h2, h3, h4 {
  font-family: var(--font-display);
  font-weight: 600;
  line-height: 1.15;
  letter-spacing: -0.015em;
  margin: var(--sp-7) 0 var(--sp-4);
  color: var(--text-primary);
}
h1 { font-size: 56px; line-height: 1.1; letter-spacing: -0.02em; margin-top: var(--sp-6); }
h2 { font-size: 32px; margin-top: var(--sp-8); }
h3 { font-size: 22px; letter-spacing: -0.005em; }
h4 { font-size: 18px; font-family: var(--font-body); font-weight: 600; }

@media (max-width: 720px) {
  h1 { font-size: 38px; line-height: 1.15; letter-spacing: -0.015em; }
  h2 { font-size: 26px; line-height: 1.25; letter-spacing: -0.01em; }
}

.kicker {
  font-family: var(--font-body);
  font-weight: 500;
  font-size: 13px;
  text-transform: uppercase;
  letter-spacing: 0.12em;
  color: var(--accent-primary);
  margin: 0 0 var(--sp-3) 0;
}

.lede {
  font-size: 21px;
  line-height: 1.5;
  color: var(--text-secondary);
  margin-bottom: var(--sp-5);
}

code, .mono, .num {
  font-family: var(--font-mono);
  font-variant-numeric: tabular-nums;
}
code {
  background: var(--bg-code);
  padding: 2px 6px;
  border-radius: 3px;
  font-size: 0.92em;
}

/* ============================================================
   LAYOUT WRAPPERS
   ============================================================ */
.container {
  max-width: var(--content-max);
  margin: 0 auto;
  padding: 0 var(--gutter);
}
.container-wide {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--gutter);
}

/* ============================================================
   SITE HEADER
   ============================================================ */
.site-header {
  background: var(--bg-page);
  border-bottom: 1px solid var(--rule-default);
  padding: var(--sp-4) 0;
}
.site-header__inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: var(--sp-5);
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--gutter);
}
.brand {
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 22px;
  color: var(--text-primary);
  border: none;
  display: flex;
  align-items: center;
  gap: var(--sp-3);
}
.brand:hover { color: var(--text-primary); border: none; }
.brand__mark {
  width: 28px;
  height: 28px;
  background: var(--accent-primary);
  position: relative;
  flex-shrink: 0;
}
.brand__mark::after {
  content: "";
  position: absolute;
  inset: 4px;
  background: var(--bg-page);
  clip-path: polygon(0 100%, 50% 0, 100% 100%);
}
.site-nav {
  display: flex;
  gap: var(--sp-5);
  font-size: 15px;
  font-weight: 500;
}
.site-nav a {
  color: var(--text-primary);
  border: none;
}
.site-nav a:hover { color: var(--accent-primary); border: none; }

@media (max-width: 900px) {
  .site-nav { display: none; }
}

/* ============================================================
   ARTICLE / POST
   ============================================================ */
.post {
  max-width: var(--content-col);
  margin: var(--sp-7) auto var(--sp-9);
  padding: 0 var(--gutter);
}
.post__byline {
  display: flex;
  align-items: center;
  gap: var(--sp-3);
  font-size: 14px;
  color: var(--text-secondary);
  margin: var(--sp-5) 0 var(--sp-3);
}
.post__byline-photo {
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background: var(--bg-callout);
  flex-shrink: 0;
}
.post__byline-meta { line-height: 1.4; }
.post__byline strong { color: var(--text-primary); font-weight: 600; }
.post__dates {
  font-size: 13px;
  color: var(--text-muted);
  margin-bottom: var(--sp-5);
  font-family: var(--font-mono);
  font-variant-numeric: tabular-nums;
}

/* ============================================================
   COMPONENT: KEY TAKEAWAYS
   ============================================================ */
.takeaways {
  background: var(--bg-callout);
  border: 1px solid var(--rule-default);
  border-left: 4px solid var(--accent-primary);
  padding: var(--sp-5) var(--sp-5);
  margin: var(--sp-6) 0;
  border-radius: 4px;
}
.takeaways__label {
  font-family: var(--font-body);
  font-weight: 700;
  font-size: 13px;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: var(--accent-primary);
  margin: 0 0 var(--sp-3);
}
.takeaways ul { margin: 0; padding-left: var(--sp-5); }
.takeaways li { margin-bottom: var(--sp-2); }

/* ============================================================
   COMPONENT: COMPARISON TABLE
   ============================================================ */
.table-wrap {
  overflow-x: auto;
  margin: var(--sp-5) 0;
  border: 1px solid var(--rule-default);
  border-radius: 4px;
}
table {
  width: 100%;
  border-collapse: collapse;
  font-size: 15px;
}
th, td {
  padding: var(--sp-3) var(--sp-4);
  text-align: left;
  border-bottom: 1px solid var(--rule-default);
}
th {
  background: var(--accent-primary);
  color: var(--text-inverse);
  font-weight: 600;
  font-size: 13px;
  text-transform: uppercase;
  letter-spacing: 0.06em;
}
tbody tr:nth-child(even) { background: var(--bg-callout); }
td.num, th.num { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }

/* ============================================================
   COMPONENT: FEATURED CPA PARTNER CARD
   ============================================================ */
.partner-card {
  background: var(--bg-card);
  border: 1px solid var(--rule-default);
  border-radius: 4px;
  padding: var(--sp-5);
  margin: var(--sp-6) 0;
  position: relative;
}
.partner-card__ribbon {
  display: inline-block;
  background: var(--accent-secondary);
  color: var(--text-primary);
  font-weight: 600;
  font-size: 11px;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  padding: 4px 10px;
  border-radius: 2px;
  margin-bottom: var(--sp-3);
}
.partner-card h3 { margin: 0 0 var(--sp-2); font-size: 20px; }
.partner-card p { font-size: 15px; color: var(--text-secondary); margin: 0 0 var(--sp-3); }

/* ============================================================
   COMPONENT: BOTTOM LINE
   ============================================================ */
.bottom-line {
  background: var(--bg-card);
  border-top: 3px solid var(--accent-primary);
  border-bottom: 1px solid var(--rule-default);
  padding: var(--sp-6) 0;
  margin: var(--sp-7) 0 var(--sp-5);
}
.bottom-line__label {
  font-weight: 700;
  font-size: 14px;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: var(--accent-primary);
  margin: 0 0 var(--sp-3);
}

/* ============================================================
   COMPONENT: FAQ
   ============================================================ */
.faq dt {
  font-weight: 600;
  font-size: 19px;
  font-family: var(--font-display);
  margin-top: var(--sp-5);
  margin-bottom: var(--sp-2);
}
.faq dd {
  margin: 0 0 var(--sp-4);
  font-size: 17px;
  color: var(--text-secondary);
}

/* ============================================================
   COMPONENT: METHODOLOGY FOOTER
   ============================================================ */
.methodology {
  background: var(--bg-callout);
  border: 1px solid var(--rule-default);
  padding: var(--sp-5);
  margin: var(--sp-7) 0 var(--sp-5);
  font-size: 14px;
  color: var(--text-secondary);
  border-radius: 4px;
}
.methodology h4 {
  margin: 0 0 var(--sp-3);
  color: var(--accent-primary);
  font-size: 13px;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-family: var(--font-body);
}

/* ============================================================
   TICKER STRIP (above the masthead)
   ============================================================ */
.ticker {
  background: var(--text-primary);
  color: var(--text-inverse);
  display: flex;
  align-items: stretch;
  font-family: var(--font-mono);
  font-size: 12px;
  letter-spacing: 0.02em;
  overflow: hidden;
  height: 30px;
  border-bottom: 1px solid var(--accent-primary);
}
.ticker__label {
  background: var(--accent-alert);
  color: var(--text-inverse);
  padding: 0 var(--sp-3);
  display: flex;
  align-items: center;
  font-weight: 700;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  font-size: 11px;
  flex-shrink: 0;
  font-family: var(--font-body);
}
.ticker__viewport {
  flex: 1;
  overflow: hidden;
  position: relative;
  display: flex;
  align-items: center;
}
.ticker__track {
  display: flex;
  gap: var(--sp-6);
  white-space: nowrap;
  padding: 0 var(--sp-4);
  animation: ticker-scroll 120s linear infinite;
}
.ticker__item {
  display: inline-flex;
  align-items: center;
  gap: var(--sp-2);
}
.ticker__tag {
  background: var(--accent-primary);
  color: var(--text-inverse);
  padding: 2px 6px;
  border-radius: 2px;
  font-weight: 700;
  letter-spacing: 0.04em;
  font-size: 10px;
  text-transform: uppercase;
  font-family: var(--font-body);
}
.ticker__date {
  background: var(--accent-primary);
  color: var(--text-inverse);
  padding: 0 var(--sp-3);
  display: flex;
  align-items: center;
  font-weight: 600;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  font-size: 11px;
  flex-shrink: 0;
  font-family: var(--font-body);
}
@keyframes ticker-scroll {
  0%   { transform: translateX(0); }
  100% { transform: translateX(-50%); }
}
.ticker:hover .ticker__track { animation-play-state: paused; }

/* ============================================================
   HOMEPAGE: MAGAZINE-STYLE HERO
   ============================================================ */
.hero {
  background: var(--bg-page);
  padding: var(--sp-6) 0 var(--sp-8);
  border-bottom: 1px solid var(--rule-default);
}
.hero--magazine .hero__masthead {
  max-width: 1200px;
  margin: 0 auto var(--sp-5);
  padding: 0 var(--gutter);
}
.hero__masthead-edition {
  font-family: var(--font-mono);
  font-size: 12px;
  color: var(--text-muted);
  letter-spacing: 0.06em;
  text-transform: uppercase;
  margin-bottom: var(--sp-3);
}
.hero__masthead-rule {
  height: 4px;
  background: var(--text-primary);
  border-bottom: 1px solid var(--text-primary);
  position: relative;
  margin-bottom: var(--sp-2);
}
.hero__masthead-rule::after {
  content: "";
  position: absolute;
  left: 0; bottom: -4px;
  height: 1px; width: 100%;
  background: var(--text-primary);
}
.hero__masthead-headers {
  display: flex;
  justify-content: space-between;
  flex-wrap: wrap;
  gap: var(--sp-4);
  font-family: var(--font-body);
  font-size: 11px;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--text-secondary);
  padding-top: var(--sp-2);
}
.hero__masthead-headers span:first-child {
  font-weight: 700;
  color: var(--accent-primary);
}

.hero__grid {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--gutter);
  display: grid;
  grid-template-columns: 1.6fr 1fr;
  gap: var(--sp-7);
  align-items: start;
}

/* Lead column */
.hero__lead {
  padding-right: var(--sp-5);
  border-right: 1px solid var(--rule-default);
}
.hero__lead-title {
  font-size: 56px;
  line-height: 1.05;
  letter-spacing: -0.025em;
  margin: var(--sp-3) 0 var(--sp-4);
  font-family: var(--font-display);
  font-weight: 600;
}
.hero__lead-deck {
  font-size: 20px;
  line-height: 1.5;
  color: var(--text-secondary);
  margin: 0 0 var(--sp-4);
  max-width: 640px;
}
.hero__lead-byline {
  font-size: 13px;
  color: var(--text-muted);
  font-family: var(--font-mono);
  letter-spacing: 0.04em;
  text-transform: uppercase;
  margin: 0 0 var(--sp-6);
}

/* Data strip under the lead */
.hero__data-strip {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: var(--sp-4);
  margin-top: var(--sp-5);
  padding-top: var(--sp-5);
  border-top: 1px solid var(--rule-default);
}
.hero__data-strip > div {
  display: flex;
  flex-direction: column;
  gap: var(--sp-1);
}
.hero__data-num {
  font-family: var(--font-mono);
  font-variant-numeric: tabular-nums;
  font-weight: 600;
  font-size: 26px;
  color: var(--accent-primary);
  letter-spacing: -0.02em;
}
.hero__data-lbl {
  font-family: var(--font-body);
  font-size: 11px;
  color: var(--text-secondary);
  line-height: 1.4;
  letter-spacing: 0.02em;
}

/* Side column with stacked smaller stories */
.hero__side {
  display: flex;
  flex-direction: column;
  gap: var(--sp-6);
  padding-left: var(--sp-2);
}
.hero__side-item {
  border-bottom: 1px solid var(--rule-default);
  padding-bottom: var(--sp-6);
}
.hero__side-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}
.hero__side-title {
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 22px;
  line-height: 1.2;
  letter-spacing: -0.005em;
  margin: var(--sp-2) 0 var(--sp-3);
}
.hero__side-deck {
  font-size: 15px;
  color: var(--text-secondary);
  line-height: 1.55;
  margin: 0 0 var(--sp-3);
}
.hero__side-meta {
  font-size: 12px;
  color: var(--text-muted);
  font-family: var(--font-mono);
  letter-spacing: 0.04em;
  text-transform: uppercase;
  margin: 0;
}

@media (max-width: 900px) {
  .hero { padding: var(--sp-5) 0 var(--sp-6); }
  .hero__grid { grid-template-columns: 1fr; gap: var(--sp-6); }
  .hero__lead {
    padding-right: 0;
    border-right: none;
    border-bottom: 1px solid var(--rule-default);
    padding-bottom: var(--sp-6);
  }
  .hero__lead-title { font-size: 38px; }
  .hero__lead-deck { font-size: 17px; }
  .hero__data-strip { grid-template-columns: repeat(2, 1fr); }
  .hero__masthead-headers { font-size: 10px; gap: var(--sp-3); }
  .hero__side-title { font-size: 20px; }
}

/* ============================================================
   HOMEPAGE: SECTIONS
   ============================================================ */
.section {
  padding: var(--sp-8) 0;
  border-bottom: 1px solid var(--rule-default);
}
.section__label {
  font-family: var(--font-body);
  font-weight: 600;
  font-size: 12px;
  text-transform: uppercase;
  letter-spacing: 0.12em;
  color: var(--accent-primary);
  margin: 0 0 var(--sp-3);
}
.section__title {
  font-size: 36px;
  margin: 0 0 var(--sp-6);
}

/* Card grid */
.card-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: var(--sp-5);
}
.card {
  background: var(--bg-card);
  border: 1px solid var(--rule-default);
  border-radius: 4px;
  padding: var(--sp-5);
  transition: border-color 0.15s, transform 0.15s;
  border-bottom-color: var(--rule-default);
}
.card:hover { border-color: var(--accent-primary); transform: translateY(-2px); }
.card a {
  color: var(--text-primary);
  border: none;
}
.card a:hover { color: var(--accent-primary); border: none; }
.card__category {
  font-size: 12px;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: var(--accent-primary);
  margin: 0 0 var(--sp-2);
}
.card__title {
  font-family: var(--font-display);
  font-size: 22px;
  line-height: 1.25;
  margin: 0 0 var(--sp-3);
}
.card__blurb {
  font-size: 15px;
  color: var(--text-secondary);
  margin: 0;
}

/* Pillar grid (7 desks) */
.pillar-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  gap: var(--sp-4);
}
.pillar {
  background: var(--bg-card);
  border: 1px solid var(--rule-default);
  padding: var(--sp-5);
  text-align: left;
  border-radius: 4px;
  transition: border-color 0.15s;
}
.pillar a { color: var(--text-primary); border: none; }
.pillar:hover { border-color: var(--accent-primary); }
.pillar__name {
  font-family: var(--font-display);
  font-size: 20px;
  margin: 0 0 var(--sp-2);
}
.pillar__desc {
  font-size: 14px;
  color: var(--text-secondary);
  line-height: 1.5;
  margin: 0;
}

/* Newsletter band */
.newsletter {
  background: var(--text-primary);
  color: var(--text-inverse);
  padding: var(--sp-7) 0;
  border-bottom: none;
}
.newsletter__inner {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--gutter);
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: var(--sp-5);
}
.newsletter h2 {
  font-size: 28px;
  margin: 0 0 var(--sp-2);
  color: var(--text-inverse);
}
.newsletter p {
  margin: 0;
  color: rgba(250, 250, 250, 0.75);
  font-size: 15px;
}
.newsletter form { display: flex; gap: var(--sp-3); }
.newsletter input {
  background: rgba(255, 255, 255, 0.08);
  border: 1px solid rgba(255, 255, 255, 0.2);
  padding: var(--sp-3) var(--sp-4);
  color: var(--text-inverse);
  font-family: var(--font-body);
  font-size: 15px;
  min-width: 280px;
  border-radius: 3px;
}
.newsletter input::placeholder { color: rgba(250, 250, 250, 0.5); }
.newsletter button {
  background: var(--accent-secondary);
  color: var(--text-primary);
  border: none;
  font-weight: 600;
  font-size: 14px;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  padding: var(--sp-3) var(--sp-5);
  cursor: pointer;
  border-radius: 3px;
  font-family: var(--font-body);
}

@media (max-width: 720px) {
  .newsletter__inner { flex-direction: column; align-items: flex-start; }
  .newsletter form { width: 100%; flex-direction: column; }
  .newsletter input { min-width: 0; width: 100%; }
}

/* ============================================================
   SITE FOOTER
   ============================================================ */
.site-footer {
  background: var(--text-primary);
  color: rgba(250, 250, 250, 0.7);
  padding: var(--sp-8) 0 var(--sp-5);
  font-size: 14px;
}
.site-footer__inner {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--gutter);
  display: grid;
  grid-template-columns: 2fr repeat(4, 1fr);
  gap: var(--sp-6);
}
.site-footer h4 {
  color: var(--text-inverse);
  font-size: 13px;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  margin: 0 0 var(--sp-3);
  font-family: var(--font-body);
}
.site-footer ul { list-style: none; padding: 0; margin: 0; }
.site-footer li { margin-bottom: var(--sp-2); }
.site-footer a {
  color: rgba(250, 250, 250, 0.7);
  border: none;
}
.site-footer a:hover { color: var(--accent-secondary); }
.site-footer__brand {
  font-family: var(--font-display);
  font-size: 20px;
  font-weight: 600;
  color: var(--text-inverse);
  margin-bottom: var(--sp-3);
  display: block;
}
.site-footer__tagline {
  font-size: 14px;
  color: rgba(250, 250, 250, 0.6);
  line-height: 1.55;
  margin-bottom: var(--sp-4);
}
.site-footer__legal {
  border-top: 1px solid rgba(250, 250, 250, 0.1);
  padding-top: var(--sp-4);
  margin-top: var(--sp-6);
  font-size: 12px;
  color: rgba(250, 250, 250, 0.5);
  display: flex;
  justify-content: space-between;
  flex-wrap: wrap;
  gap: var(--sp-3);
}
.site-footer__attribution {
  border-top: 1px dashed rgba(250, 250, 250, 0.15);
  margin-top: var(--sp-3);
  padding-top: var(--sp-3);
  font-size: 11px;
  color: rgba(250, 250, 250, 0.4);
  text-align: center;
}

@media (max-width: 900px) {
  .site-footer__inner { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 540px) {
  .site-footer__inner { grid-template-columns: 1fr; }
}

/* ============================================================
   UTILITY
   ============================================================ */
.visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0,0,0,0);
  white-space: nowrap;
  border: 0;
}

/* ============================================================
   v3 — MOBILE NAV + COMPREHENSIVE MOBILE PASS (2026-06-17)
   ============================================================ */

/* ============================================================
   HAMBURGER + MOBILE DRAWER
   ============================================================ */
.nav-toggle {
  display: none;
  width: 44px;
  height: 44px;
  align-items: center;
  justify-content: center;
  flex-direction: column;
  gap: 5px;
  border: 1px solid var(--rule-default);
  border-radius: 4px;
  background: var(--bg-page);
  cursor: pointer;
  flex-shrink: 0;
}
.nav-toggle:hover { border-color: var(--accent-primary); }
.nav-toggle__bar {
  display: block;
  width: 22px;
  height: 2px;
  background: var(--text-primary);
  border-radius: 1px;
}

/* Mobile drawer hidden by default. CSS-only: shown when URL hash = #lb-menu */
.mobile-menu {
  display: none;
  position: fixed;
  inset: 0;
  background: var(--bg-page);
  z-index: 9999;
  overflow-y: auto;
  padding: var(--sp-7) var(--sp-5) var(--sp-7);
}
.mobile-menu:target { display: block; }

.mobile-menu__close {
  position: absolute;
  top: var(--sp-3);
  right: var(--sp-4);
  width: 44px;
  height: 44px;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 32px;
  line-height: 1;
  color: var(--text-primary);
  text-decoration: none;
  border: 1px solid var(--rule-default);
  border-radius: 4px;
  background: var(--bg-page);
}
.mobile-menu__close:hover {
  color: var(--accent-primary);
  border-color: var(--accent-primary);
}

.mobile-menu__nav {
  display: flex;
  flex-direction: column;
  gap: var(--sp-4);
  margin-top: var(--sp-5);
  max-width: 480px;
}
.mobile-menu__nav a {
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 28px;
  line-height: 1.2;
  color: var(--text-primary);
  text-decoration: none;
  border: none;
  padding: var(--sp-2) 0;
}
.mobile-menu__nav a:hover {
  color: var(--accent-primary);
  border: none;
}
.mobile-menu__rule {
  border: none;
  border-top: 1px solid var(--rule-default);
  margin: var(--sp-3) 0;
}

/* Show hamburger / hide desktop nav at <= 900px */
@media (max-width: 900px) {
  .site-nav { display: none; }
  .nav-toggle { display: flex; }
}

/* ============================================================
   MOBILE: TICKER
   ============================================================ */
@media (max-width: 720px) {
  .ticker { height: 28px; font-size: 11px; }
  .ticker__label, .ticker__date {
    font-size: 10px;
    padding: 0 var(--sp-2);
    letter-spacing: 0.08em;
  }
  .ticker__date { display: none; } /* save space on phone */
  .ticker__tag { font-size: 9px; padding: 1px 5px; }
  .ticker__track { gap: var(--sp-4); animation-duration: 90s; }
}

/* ============================================================
   MOBILE: SITE HEADER
   ============================================================ */
@media (max-width: 720px) {
  .site-header { padding: var(--sp-3) 0; }
  .site-header__inner { gap: var(--sp-3); }
  .brand { font-size: 18px; gap: var(--sp-2); }
  .brand__mark { width: 24px; height: 24px; }
}
@media (max-width: 380px) {
  .brand { font-size: 16px; }
  .brand__mark { width: 20px; height: 20px; }
}

/* ============================================================
   MOBILE: MAGAZINE HERO (masthead + grid + data strip + sides)
   ============================================================ */
@media (max-width: 720px) {
  .hero { padding: var(--sp-4) 0 var(--sp-6); }
  .hero--magazine .hero__masthead { margin-bottom: var(--sp-4); }
  .hero__masthead-edition { font-size: 11px; }
  /* Masthead category headers: horizontal scroll instead of wrap so the
     newspaper signature stays visible on small screens */
  .hero__masthead-headers {
    flex-wrap: nowrap;
    overflow-x: auto;
    gap: var(--sp-4);
    padding-bottom: var(--sp-2);
    -webkit-overflow-scrolling: touch;
    font-size: 10px;
    letter-spacing: 0.12em;
    scrollbar-width: none;
  }
  .hero__masthead-headers::-webkit-scrollbar { display: none; }
  .hero__masthead-headers span { white-space: nowrap; flex-shrink: 0; }

  .hero__grid {
    grid-template-columns: 1fr;
    gap: var(--sp-6);
  }
  .hero__lead {
    padding-right: 0;
    border-right: none;
    border-bottom: 1px solid var(--rule-default);
    padding-bottom: var(--sp-5);
  }
  .hero__lead-title {
    font-size: 36px;
    line-height: 1.1;
    margin: var(--sp-2) 0 var(--sp-3);
  }
  .hero__lead-deck {
    font-size: 17px;
    line-height: 1.5;
    margin-bottom: var(--sp-3);
  }
  .hero__lead-byline { font-size: 11px; margin-bottom: var(--sp-4); }

  /* Data strip becomes 2x2 grid */
  .hero__data-strip {
    grid-template-columns: 1fr 1fr;
    gap: var(--sp-3);
    margin-top: var(--sp-4);
    padding-top: var(--sp-4);
  }
  .hero__data-num { font-size: 22px; }
  .hero__data-lbl { font-size: 10px; line-height: 1.35; }

  .hero__side { padding-left: 0; gap: var(--sp-5); }
  .hero__side-item { padding-bottom: var(--sp-5); }
  .hero__side-title { font-size: 19px; line-height: 1.25; }
  .hero__side-deck { font-size: 14px; line-height: 1.5; }
  .hero__side-meta { font-size: 11px; }
}

@media (max-width: 380px) {
  .hero__lead-title { font-size: 30px; }
  .hero__lead-deck { font-size: 16px; }
  /* Stack data strip 1-up on the smallest phones */
  .hero__data-strip { grid-template-columns: 1fr; gap: var(--sp-3); }
  .hero__data-num { font-size: 20px; }
}

/* ============================================================
   MOBILE: HOMEPAGE SECTIONS (latest reporting, seven desks, partner, archive)
   ============================================================ */
@media (max-width: 720px) {
  .section { padding: var(--sp-6) 0; }
  .section__title { font-size: 26px; margin-bottom: var(--sp-4); }
  .section__label { font-size: 11px; letter-spacing: 0.1em; }

  /* Card grid: single column on phone */
  .card-grid {
    grid-template-columns: 1fr;
    gap: var(--sp-3);
  }
  .card { padding: var(--sp-4); }
  .card__title { font-size: 20px; }
  .card__blurb { font-size: 14px; }

  /* Pillar grid (Seven Desks): single column on phone */
  .pillar-grid {
    grid-template-columns: 1fr;
    gap: var(--sp-3);
  }
  .pillar { padding: var(--sp-4); }
  .pillar__name { font-size: 19px; }
  .pillar__desc { font-size: 13px; line-height: 1.5; }
}

/* Featured CPA Partner section: stack inline-grids on mobile */
@media (max-width: 720px) {
  .section > .container-wide > div[style*="grid-template-columns:1.4fr 1fr"],
  .section > .container-wide > div[style*="grid-template-columns:1fr 1.4fr"] {
    display: block !important;
  }
  .section > .container-wide > div > div[style*="background:var(--bg-card)"],
  .section > .container-wide > div > div[style*="background:var(--bg-callout)"] {
    margin-top: var(--sp-5);
  }
}

/* ============================================================
   MOBILE: NEWSLETTER BAND
   ============================================================ */
@media (max-width: 720px) {
  .newsletter { padding: var(--sp-6) 0; }
  .newsletter h2 { font-size: 22px; }
  .newsletter p { font-size: 14px; }
  .newsletter input { padding: var(--sp-3); font-size: 14px; }
  .newsletter button {
    padding: var(--sp-3);
    font-size: 13px;
    width: 100%;
  }
}

/* ============================================================
   MOBILE: ARTICLE / POST BODY
   ============================================================ */
@media (max-width: 720px) {
  .post {
    margin-top: var(--sp-5);
    margin-bottom: var(--sp-7);
    padding: 0 var(--sp-4);
  }
  .post h1 { font-size: 32px; }
  .post .lede { font-size: 18px; }
  .takeaways {
    padding: var(--sp-4);
    margin: var(--sp-5) 0;
  }
  .takeaways__label { font-size: 11px; }
  .takeaways li { font-size: 14px; }

  /* Tables: keep readable on small screens via horizontal scroll */
  .table-wrap { margin: var(--sp-4) -var(--sp-4); border-radius: 0; }
  table { font-size: 13px; }
  th, td { padding: var(--sp-2) var(--sp-3); }
  th { font-size: 11px; }

  .bottom-line { padding: var(--sp-5) 0; }
  .methodology { padding: var(--sp-4); font-size: 13px; }

  .faq dt { font-size: 17px; }
  .faq dd { font-size: 15px; }

  .partner-card { padding: var(--sp-4); }
  .partner-card h3 { font-size: 18px; }
  .partner-card p { font-size: 14px; }
}

/* ============================================================
   MOBILE: SITE FOOTER
   ============================================================ */
@media (max-width: 720px) {
  .site-footer { padding: var(--sp-6) 0 var(--sp-4); font-size: 13px; }
  .site-footer__inner { gap: var(--sp-5); }
  .site-footer__brand { font-size: 18px; }
  .site-footer__tagline { font-size: 13px; }
  .site-footer h4 { font-size: 12px; margin-bottom: var(--sp-2); }
  .site-footer li { margin-bottom: var(--sp-1); }
  .site-footer__legal {
    flex-direction: column;
    gap: var(--sp-2);
    text-align: left;
    font-size: 11px;
  }
}

/* ============================================================
   MOBILE: TOUCH TARGETS (a11y)
   ============================================================ */
@media (max-width: 720px) {
  .site-nav a,
  .mobile-menu__nav a,
  .nav-toggle,
  .mobile-menu__close { min-height: 44px; }
}

/* ============================================================
   MOBILE: PREVENT HORIZONTAL OVERFLOW
   ============================================================ */
html, body { overflow-x: hidden; }
img, svg, table { max-width: 100%; }

/* ============================================================
   v3 update: post__hero (featured image at top of article body)
   ============================================================ */
.post__hero {
  margin: var(--sp-5) 0 var(--sp-7);
  padding: 0;
  border: 1px solid var(--rule-default);
  border-radius: 4px;
  overflow: hidden;
  background: var(--bg-callout);
}
.post__hero-image,
.post__hero img {
  display: block;
  width: 100%;
  height: auto;
  max-height: 480px;
  object-fit: cover;
}
@media (max-width: 720px) {
  .post__hero { margin: var(--sp-4) 0 var(--sp-5); border-radius: 3px; }
  .post__hero-image,
  .post__hero img { max-height: 280px; }
}