:root{
    --navy:#0B1F3A;
    --navy-deep:#071527;
    --electric:#2E6BFF;
    --electric-soft:#6E93FF;
    --silver:#B8C2CC;
    --charcoal:#1C1F26;
    --paper:#F5F7FA;
    --white:#FFFFFF;
    --line: rgba(184,194,204,0.25);
    --max: 1160px;
  }
  *{box-sizing:border-box;}
  html{scroll-behavior:smooth;}
  body{
    margin:0;
    font-family:'Inter', sans-serif;
    color:var(--navy);
    background:var(--white);
    line-height:1.6;
  }
  h1,h2,h3,h4{
    font-family:'Trebuchet MS', sans-serif;
    margin:0;
    line-height:1.15;
    letter-spacing:-0.01em;
  }
  .eyebrow{
    font-family:'IBM Plex Mono', monospace;
    text-transform:uppercase;
    letter-spacing:0.14em;
    font-size:0.72rem;
    color:var(--electric);
    font-weight:500;
  }
  a{color:inherit;text-decoration:none;}
  img{max-width:100%;display:block;}
  .wrap{max-width:var(--max);margin:0 auto;padding:0 28px;}
  section{padding:96px 0;}
  @media(max-width:700px){section{padding:64px 0;}}

  /* ---------- NAV ---------- */
  header.nav{
    position:sticky;top:0;z-index:50;
    background:rgba(255,255,255,0.9);
    backdrop-filter:blur(10px);
    border-bottom:1px solid var(--line);
  }
  .nav-inner{
    max-width:var(--max);margin:0 auto;padding:16px 28px;
    display:flex;align-items:center;justify-content:space-between;
  }
  .brand{display:flex;align-items:center;gap:10px;font-family:'Trebuchet MS';font-weight:700;font-size:1.1rem;color:var(--navy);}
  .brand .mark{width:34px;height:34px;flex:none;}
  nav.links{display:flex;gap:32px;align-items:center;}
  nav.links a{font-size:0.92rem;font-weight:500;color:var(--navy);opacity:0.75;transition:opacity .15s;}
  nav.links a:hover{opacity:1;}
  .cta-btn{
    background:var(--electric);color:var(--white);
    padding:11px 22px;border-radius:3px;font-weight:600;font-size:0.9rem;
    display:inline-block;transition:background .15s, transform .15s;
    border:none;cursor:pointer;
  }
  .cta-btn:hover{background:var(--navy);}
  .cta-ghost{
    padding:11px 22px;border-radius:3px;font-weight:600;font-size:0.9rem;
    border:1px solid var(--navy); color:var(--navy);
  }
  .cta-ghost:hover{background:var(--navy);color:var(--white);}
  .menu-toggle{display:none;background:none;border:none;font-size:1.5rem;cursor:pointer;color:var(--navy);}
  @media(max-width:860px){
    nav.links{display:none;}
    .menu-toggle{display:block;}
  }

  /* ---------- HERO ---------- */
  .hero{
    background:var(--navy);
    color:var(--white);
    position:relative;
    overflow:hidden;
    padding:120px 0 100px;
  }
  .hero .wrap{position:relative;z-index:2;display:grid;grid-template-columns:1.1fr 0.9fr;gap:48px;align-items:center;}
  @media(max-width:860px){.hero .wrap{grid-template-columns:1fr;}}
  .hero h1{font-size:3rem;color:var(--white);margin:14px 0 22px;}
  @media(max-width:860px){.hero h1{font-size:2.1rem;}}
  .hero p.sub{color:var(--silver);font-size:1.08rem;max-width:46ch;margin-bottom:34px;}
  .hero .actions{display:flex;gap:14px;flex-wrap:wrap;}

  /* orbit signature element */
  .orbit-stage{position:relative;width:100%;aspect-ratio:1/1;max-width:380px;margin:0 auto;}
  .orbit-ellipse{
    position:absolute;inset:0;
    border:1px solid rgba(110,147,255,0.35);
    border-radius:50%;
    transform:scaleY(0.55) rotate(-10deg);
  }
  .orbit-ellipse.outer{transform:scaleY(0.72) rotate(8deg);border-color:rgba(184,194,204,0.2);}
  .crescent{
    position:absolute;top:50%;left:50%;width:120px;height:120px;
    transform:translate(-50%,-50%);
    border-radius:50%;
    background:radial-gradient(circle at 35% 35%, var(--electric-soft), var(--electric) 60%, var(--navy-deep) 100%);
    box-shadow:0 0 60px rgba(46,107,255,0.45);
  }
  .crescent::after{
    content:"";position:absolute;top:8%;left:22%;width:100%;height:100%;
    border-radius:50%;background:var(--navy);
  }
  .orbit-dot{
    position:absolute;width:12px;height:12px;border-radius:50%;background:var(--white);
    box-shadow:0 0 12px 3px rgba(255,255,255,0.6);
    animation:orbit 9s linear infinite;
    top:50%;left:50%;
  }
  @keyframes orbit{
    from{transform:rotate(0deg) translateX(160px) rotate(0deg) scaleY(1.82) translateY(0) rotate(10deg);}
    to{transform:rotate(360deg) translateX(160px) rotate(-360deg) scaleY(1.82) rotate(10deg);}
  }
  @media (prefers-reduced-motion: reduce){
    .orbit-dot{animation:none;}
  }

  /* ---------- ABOUT / WHY ---------- */
  .why-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:28px;margin-top:48px;}
  @media(max-width:780px){.why-grid{grid-template-columns:1fr;}}
  .why-card{border:1px solid var(--electric);padding:28px;border-radius:4px;background:var(--electric);}
  .why-card h4{font-size:1.05rem;margin-bottom:10px;}
  .why-card p{font-size:0.94rem;color:var(--white);margin:0;}

  .section-head{max-width:640px;margin-bottom:8px;}
  .section-head h2{font-size:2.1rem;margin:10px 0 14px;}
  .section-head p{color:#44506a;font-size:1rem;}

  /* engagement steps (real sequence -> numbered) */
  .steps{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin-top:56px;border-top:1px solid var(--line);}
  @media(max-width:780px){.steps{grid-template-columns:1fr;}}
  .step{padding:32px 28px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);}
  .step:last-child{border-right:none;}
  .step .num{font-family:'IBM Plex Mono';color:var(--electric);font-size:0.85rem;}
  .step h4{margin:10px 0 8px;font-size:1.05rem;}
  .step p{font-size:0.92rem;color:#44506a;margin:0;}

  /* ---------- SERVICES GRID ---------- */
  .charcoal-bg{background:var(--charcoal);color:var(--white);}
  .charcoal-bg .section-head p{color:var(--silver);}
  .services-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:rgba(184,194,204,0.15);margin-top:48px;}
  @media(max-width:960px){.services-grid{grid-template-columns:repeat(2,1fr);}}
  @media(max-width:560px){.services-grid{grid-template-columns:1fr;}}
  .services-grid.cols-3{grid-template-columns:repeat(3,1fr);}
  @media(max-width:960px){.services-grid.cols-3{grid-template-columns:repeat(2,1fr);}}
  @media(max-width:560px){.services-grid.cols-3{grid-template-columns:1fr;}}
  #accounting-services .services-grid{background:var(--line);box-shadow:0 1px 0 var(--line);}

  /* flip cards */
  .service-card{
    background:var(--navy-deep);
    height:240px;
    perspective:1200px;
    cursor:pointer;
  }
  .service-card-inner{
    position:relative;
    width:100%;
    height:100%;
    transition:transform 0.6s cubic-bezier(.4,.2,.2,1);
    transform-style:preserve-3d;
  }
  .service-card.is-flipped .service-card-inner{
    transform:rotateY(180deg);
  }
  .service-card-front,
  .service-card-back{
    position:absolute;
    inset:0;
    backface-visibility:hidden;
    -webkit-backface-visibility:hidden;
    padding:28px 24px;
    display:flex;
    flex-direction:column;
  }
  .service-card-front{
    align-items:center;
    justify-content:center;
    text-align:center;
    gap:16px;
  }
  .service-card-front .fa-icon{
    font-size:2.4rem;
    line-height:1;
    color:var(--electric-soft);
  }
  .service-card-front h4{font-size:1rem;color:var(--white);margin:0;}
  .service-card-back{
    justify-content:center;
    transform:rotateY(180deg);
  }
  .service-card-back h4{font-size:1rem;color:var(--white);margin-bottom:10px;}
  .service-card-back p{font-size:0.86rem;color:var(--silver);margin:0;}
  @media (prefers-reduced-motion: reduce){
    .service-card-inner{transition:none;}
  }

  /* ---------- PRICING ---------- */
  .tier-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:48px;}
  @media(max-width:860px){.tier-grid{grid-template-columns:1fr;}}
  .tier{border:1px solid var(--line);border-radius:6px;padding:32px 28px;display:flex;flex-direction:column;gap:14px;}
  .tier.featured{border-color:var(--electric);box-shadow:0 8px 30px rgba(46,107,255,0.12);position:relative;}
  /*.tier.featured::before{
    content:""; position:absolute;top:-12px;left:28px;
    background:var(--electric);color:#fff;font-family:'IBM Plex Mono';font-size:0.65rem;
    padding:4px 10px;border-radius:3px;letter-spacing:0.08em;
  }*/
  .tier h4{font-size:1.2rem;}
  .tier .price-tag{font-family:'IBM Plex Mono';color:var(--electric);font-size:0.85rem;}
  .tier p{font-size:0.9rem;color:#44506a;margin:0;flex-grow:1;}

  .value-strip{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:64px;}
  @media(max-width:780px){.value-strip{grid-template-columns:1fr 1fr;}}
  @media(max-width:520px){.value-strip{grid-template-columns:1fr;}}
  .value-item{padding:20px 0;border-top:1px solid var(--line);}
  .value-item .eyebrow{display:block;margin-bottom:8px;}
  .value-item h5{font-family:'Trebuchet MS';font-size:0.98rem;margin:0;}

  /* ---------- ROTATING BANNER ---------- */
  .banner{
    background:var(--navy);color:var(--white);
    padding:100px 0;text-align:center;
  }
  .banner h2{font-size:2.3rem;max-width:14ch;margin:0 auto 30px;}
  .banner .rotate{color:var(--electric-soft);border-bottom:2px solid var(--electric);padding-bottom:2px;}
  .banner .tagline{font-family:'IBM Plex Mono';color:var(--silver);font-size:0.85rem;letter-spacing:0.1em;text-transform:uppercase;margin-top:26px;}

  /* ---------- TESTIMONIALS ---------- */
  .testi-wrap{max-width:720px;margin:56px auto 0;text-align:center;position:relative;}
  .testi-slide{display:none;}
  .testi-slide.active{display:block;}
  .testi-slide p.quote{font-size:1.2rem;font-family:'Trebuchet MS';color:var(--navy);margin-bottom:20px;}
  .testi-slide .who{font-family:'IBM Plex Mono';font-size:0.8rem;color:var(--electric);}
  .testi-dots{display:flex;gap:8px;justify-content:center;margin-top:32px;}
  .testi-dots button{width:8px;height:8px;border-radius:50%;border:none;background:var(--line);cursor:pointer;}
  .testi-dots button.active{background:var(--electric);}

  /* ---------- CTA / CONTACT ---------- */
  .contact-band{background:var(--paper);}
  .contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:56px;align-items:center;}
  @media(max-width:860px){.contact-grid{grid-template-columns:1fr;}}
  .contact-grid h2{font-size:2rem;margin-bottom:16px;}
  .contact-grid p{color:#44506a;margin-bottom:28px;}
  .contact-card{background:var(--navy);color:var(--white);border-radius:6px;padding:40px;}
  .contact-card .eyebrow{color:var(--electric-soft);}
  .contact-card dl{margin:24px 0 0;}
  .contact-card dt{font-family:'IBM Plex Mono';font-size:0.72rem;color:var(--silver);text-transform:uppercase;letter-spacing:0.08em;margin-top:16px;}
  .contact-card dd{margin:4px 0 0;font-size:1rem;}

  /* ---------- FOOTER ---------- */
  footer{background:var(--charcoal);color:var(--silver);padding:56px 0 28px;font-size:0.88rem;}
  .footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px;}
  @media(max-width:700px){.footer-grid{grid-template-columns:1fr;}}
  .footer-grid h5{font-family:'IBM Plex Mono';color:var(--electric-soft);font-size:0.72rem;letter-spacing:0.1em;text-transform:uppercase;margin-bottom:14px;}
  .footer-grid a{display:block;margin-bottom:8px;color:var(--silver);opacity:0.9;}
  .footer-grid a:hover{color:var(--white);}
  .footer-bottom{border-top:1px solid rgba(184,194,204,0.15);margin-top:40px;padding-top:24px;text-align:center;font-size:0.8rem;color:#7c8698;}

  .note{font-size:0.78rem;color:#9aa4b3;font-style:italic;}

  /* ---------- SCROLL REVEAL ---------- */
  .reveal{
    opacity:0;
    transform:translateY(28px);
    transition:opacity 0.8s ease, transform 0.8s ease;
    will-change:opacity, transform;
  }
  .reveal.is-visible{
    opacity:1;
    transform:translateY(0);
  }
  /* staggered delays within grids */
  .why-grid .reveal:nth-child(2){transition-delay:0.1s;}
  .why-grid .reveal:nth-child(3){transition-delay:0.2s;}
  .why-grid .reveal:nth-child(4){transition-delay:0.3s;}
  .steps .reveal:nth-child(2){transition-delay:0.12s;}
  .steps .reveal:nth-child(3){transition-delay:0.24s;}
  .tier-grid .reveal:nth-child(2){transition-delay:0.12s;}
  .tier-grid .reveal:nth-child(3){transition-delay:0.24s;}
  .value-strip .reveal:nth-child(2){transition-delay:0.1s;}
  .value-strip .reveal:nth-child(3){transition-delay:0.2s;}
  .footer-grid .reveal:nth-child(2){transition-delay:0.1s;}
  .footer-grid .reveal:nth-child(3){transition-delay:0.2s;}

  @media (prefers-reduced-motion: reduce){
    .reveal{opacity:1;transform:none;transition:none;}
  }