.bu-page{--bu-navy:#071a44;--bu-navy-2:#0b2858;--bu-blue:#0c5bd8;--bu-ink:#0a1b3f;--bu-muted:#52627c;--bu-line:#d8e3f1;--bu-soft:#eef3f8;--bu-green:#0f8c66;position:relative;width:100%;max-width:100%;overflow-x:hidden;background:#fff;color:var(--bu-ink);font-family:Plus Jakarta Sans,Inter,system-ui,sans-serif;-webkit-font-smoothing:antialiased}.bu-page *{box-sizing:border-box;min-width:0}.bu-page a{color:inherit;text-decoration:none}.bu-container{width:min(1216px,calc(100vw - 48px));margin:0 auto}.bu-hero{position:relative;isolation:isolate;overflow:hidden;background:linear-gradient(125deg,#061837,#0b2b60 64%,#07546b);color:#fff;padding:42px 0 92px}.bu-hero:after{content:"";position:absolute;inset:-30% -10% auto auto;width:680px;height:680px;border:1px solid rgba(255,255,255,.1);border-radius:50%;box-shadow:0 0 0 100px #ffffff06,0 0 0 220px #ffffff05;pointer-events:none}.bu-breadcrumbs{position:relative;z-index:1;display:flex;gap:9px;align-items:center;margin-bottom:52px;color:#c6d7ee;font-size:12px;font-weight:700}.bu-breadcrumbs a:hover{text-decoration:underline}.bu-hero-grid{position:relative;z-index:1;display:grid;grid-template-columns:minmax(0,1fr) 350px;gap:60px;align-items:end}.bu-kicker,.bu-section-head>p{display:flex;align-items:center;gap:8px;margin:0 0 13px;color:#7ee7c4;font-size:11px;font-weight:900;letter-spacing:.08em;text-transform:uppercase}.bu-kicker svg,.bu-section-head>p svg{width:16px;height:16px}.bu-hero h1{max-width:850px;margin:0;color:#fff;font-size:clamp(40px,5.1vw,67px);font-weight:900;letter-spacing:-.045em;line-height:1.01;text-wrap:balance}.bu-lead{max-width:790px;margin:24px 0 0;color:#e1eaf6;font-size:17px;font-weight:600;line-height:1.7}.bu-hero-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:30px}.bu-button{display:inline-flex;min-height:48px;align-items:center;justify-content:center;gap:9px;border:1px solid rgba(255,255,255,.25);border-radius:7px;padding:0 19px;font-size:13px;font-weight:900}.bu-button svg{width:17px}.bu-button.is-primary{border-color:#fff;background:#fff;color:var(--bu-navy);box-shadow:0 18px 44px #00000038}.bu-button.is-secondary{background:#ffffff14;color:#fff}.bu-button:focus-visible,.bu-anchor a:focus-visible,.bu-page input:focus-visible,.bu-page select:focus-visible,.bu-reset:focus-visible,.bu-page summary:focus-visible{outline:3px solid #46d6ff;outline-offset:3px}.bu-trust-card{border:1px solid rgba(255,255,255,.18);border-radius:10px;background:#ffffff14;padding:24px;-webkit-backdrop-filter:blur(12px);backdrop-filter:blur(12px)}.bu-trust-card h2{margin:0 0 17px;color:#fff;font-size:18px;font-weight:900}.bu-trust-card ul{display:grid;gap:12px;margin:0;padding:0;list-style:none}.bu-trust-card li{display:grid;grid-template-columns:21px 1fr;gap:10px;color:#f3f7fc;font-size:13px;font-weight:700;line-height:1.45}.bu-trust-card svg{width:19px;color:#8ee8c7}.bu-trust-card>p{margin:18px 0 0;padding-top:17px;border-top:1px solid rgba(255,255,255,.15);color:#cbd9eb;font-size:12px;line-height:1.55}.bu-fact-strip{position:relative;z-index:3;margin-top:-48px}.bu-facts{display:grid;grid-template-columns:repeat(4,1fr);overflow:hidden;border:1px solid var(--bu-line);border-radius:8px;background:#fff;box-shadow:0 20px 54px #071a4426}.bu-facts>div{min-height:108px;padding:20px 22px;border-right:1px solid var(--bu-line)}.bu-facts>div:last-child{border-right:0}.bu-facts span,.bu-form-head>span,.bu-result-head span{display:block;margin-bottom:8px;color:var(--bu-muted);font-size:10px;font-weight:900;letter-spacing:.06em;text-transform:uppercase}.bu-facts strong{display:block;color:var(--bu-navy);font-size:20px;font-weight:900}.bu-facts small{display:block;margin-top:5px;color:var(--bu-muted);font-size:11px;line-height:1.4}.bu-anchor{position:sticky;top:80px;z-index:12;margin-top:28px;border-block:1px solid var(--bu-line);background:#fffffff0;-webkit-backdrop-filter:blur(14px);backdrop-filter:blur(14px)}.bu-anchor .bu-container{display:flex;gap:8px;overflow:auto;padding:10px 0;scrollbar-width:none}.bu-anchor a{flex:none;border:1px solid var(--bu-line);border-radius:999px;padding:8px 13px;color:var(--bu-navy);font-size:12px;font-weight:850}.bu-anchor a:hover{border-color:#aac7ed;background:#f5f9ff}.bu-section{padding:68px 0;scroll-margin-top:150px}.bu-section.is-soft{background:var(--bu-soft)}.bu-section.is-navy{background:var(--bu-navy);color:#fff}.bu-section-head{margin-bottom:28px}.bu-section-head>p{color:var(--bu-blue)}.bu-section-head h2{max-width:810px;margin:0;color:var(--bu-navy);font-size:clamp(30px,4vw,44px);font-weight:900;letter-spacing:-.035em;line-height:1.08;text-wrap:balance}.bu-section-head>span{display:block;max-width:720px;margin-top:12px;color:var(--bu-muted);font-size:14px;font-weight:600;line-height:1.6}.bu-section-head.is-light h2{color:#fff}.bu-section-head.is-light>span{color:#c9d7ea}.bu-tool-section{padding-top:58px}.bu-tool-grid{display:grid;grid-template-columns:minmax(0,1.08fr) minmax(380px,.92fr);align-items:start;gap:18px}.bu-form{border:1px solid var(--bu-line);border-radius:12px;background:#fff;padding:28px;box-shadow:0 18px 48px #071a4414}.bu-form-head h3,.bu-result-head h3{margin:0;color:var(--bu-navy);font-size:24px;font-weight:900;line-height:1.18}.bu-form-head p{margin:10px 0 0;color:var(--bu-muted);font-size:13px;font-weight:600;line-height:1.55}.bu-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px 14px;margin-top:27px}.bu-field{display:flex;flex-direction:column;gap:7px}.bu-field>span:first-child{color:var(--bu-ink);font-size:12px;font-weight:850;line-height:1.35}.bu-field select,.bu-field input[type=number]{width:100%;min-height:48px;border:1px solid #c9d6e6;border-radius:7px;background:#fbfdff;padding:0 12px;color:var(--bu-navy);font:inherit;font-size:13px;font-weight:700}.bu-field small,.bu-check small{display:block;color:#6a7890;font-size:10px;line-height:1.45}.bu-number-wrap{position:relative;display:block}.bu-number-wrap input{padding-right:64px!important}.bu-number-wrap em{position:absolute;right:12px;top:50%;transform:translateY(-50%);color:#697991;font-size:11px;font-style:normal;font-weight:800;pointer-events:none}.bu-check{grid-column:1/-1;display:grid;grid-template-columns:22px 1fr;gap:11px;align-items:start;border:1px solid var(--bu-line);border-radius:7px;background:#f8fbff;padding:13px;cursor:pointer}.bu-check input{width:19px;height:19px;margin:1px 0 0;accent-color:var(--bu-blue)}.bu-check b{display:block;color:var(--bu-ink);font-size:12px;line-height:1.45}.bu-reset{display:inline-flex;align-items:center;gap:8px;margin-top:23px;border:0;background:transparent;padding:8px 0;color:var(--bu-blue);font-size:12px;font-weight:850;cursor:pointer}.bu-reset svg{width:16px}.bu-result{position:sticky;top:150px;border-radius:12px;background:var(--bu-navy);padding:28px;color:#fff;box-shadow:0 22px 56px #071a443d}.bu-result.is-stop{background:#5e1420}.bu-result.is-ready{background:#073f36}.bu-result.is-review{background:#102d5c}.bu-result-head{display:grid;grid-template-columns:38px 1fr;gap:12px;align-items:start}.bu-result-head>svg{width:32px;height:32px;color:#8ce3c7}.bu-result.is-stop .bu-result-head>svg{color:#ffd0d7}.bu-result-head span{color:#b8cbe5}.bu-result-head h3{color:#fff}.bu-result-summary{margin:17px 0 0;color:#e2eaf5;font-size:14px;font-weight:650;line-height:1.6}.bu-metrics{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;margin-top:20px}.bu-metrics>div{border:1px solid rgba(255,255,255,.15);border-radius:7px;background:#ffffff14;padding:13px}.bu-metrics span,.bu-metrics small{display:block;color:#c6d7e9;font-size:10px;line-height:1.35}.bu-metrics strong{display:block;margin:5px 0;color:#fff;font-size:18px;font-weight:900}.bu-result-block{margin-top:22px}.bu-result-block h4,.bu-missing h4,.bu-rule-list h4{margin:0 0 8px;color:#fff;font-size:12px;font-weight:900;text-transform:uppercase;letter-spacing:.04em}.bu-result-block ul,.bu-result-block ol,.bu-missing ul{display:grid;gap:7px;margin:0;padding-left:19px;color:#e0e9f4;font-size:12px;font-weight:650;line-height:1.5}.bu-missing{display:grid;grid-template-columns:21px 1fr;gap:10px;margin-top:20px;border:1px solid rgba(255,205,100,.35);border-radius:7px;background:#ffbe2d1f;padding:14px}.bu-missing>svg{width:19px;color:#ffd36f}.bu-rule-list{display:grid;gap:8px;margin-top:24px;padding-top:20px;border-top:1px solid rgba(255,255,255,.15)}.bu-rule-list article{border-left:3px solid #6bd3b3;background:#ffffff12;padding:10px 12px}.bu-rule-list article>span{display:block;color:#92ddc7;font-size:9px;font-weight:900;text-transform:uppercase}.bu-rule-list article>strong{display:block;margin-top:3px;color:#fff;font-size:12px;line-height:1.4}.bu-rule-list article>small{display:block;margin-top:5px;color:#cbd7e7;font-size:10px;line-height:1.45}.bu-rule-list article>small a{text-decoration:underline;text-underline-offset:2px}.bu-reading{max-width:880px}.bu-prose{margin-top:18px;border:1px solid var(--bu-line);border-radius:10px;background:#fff;padding:34px 38px;box-shadow:0 13px 38px #071a440e}.bu-prose h3{margin:0 0 16px;color:var(--bu-navy);font-size:25px;font-weight:900;line-height:1.2}.bu-prose>p{margin:0 0 14px;color:#203553;font-size:16px;font-weight:550;line-height:1.78}.bu-practical{margin-top:24px;border-left:4px solid var(--bu-green);background:#effaf6;padding:16px 18px}.bu-practical strong{display:block;color:#087356;font-size:11px;font-weight:900;text-transform:uppercase}.bu-practical p{margin:5px 0 0;color:#153e34;font-size:14px;font-weight:650;line-height:1.6}.bu-evidence-row{display:flex;flex-wrap:wrap;gap:7px;margin-top:20px}.bu-evidence-row span{border:1px solid #cbdcf2;border-radius:999px;background:#f5f9ff;padding:6px 9px;color:#355278;font-size:9px;font-weight:800}.bu-procedure{display:grid;gap:10px;margin:0;padding:0;list-style:none}.bu-procedure li{display:grid;grid-template-columns:42px 1fr;gap:15px;align-items:center;border:1px solid var(--bu-line);border-radius:8px;background:#fff;padding:15px 18px}.bu-procedure li>span{display:grid;width:34px;height:34px;place-items:center;border-radius:8px;background:var(--bu-navy);color:#fff;font-size:13px;font-weight:900}.bu-procedure p{margin:0;color:#172d4c;font-size:14px;font-weight:750;line-height:1.5}.bu-update-note{display:grid;grid-template-columns:26px 1fr;gap:13px;margin-top:20px;border:1px solid #d6bc70;border-radius:8px;background:#fff9e8;padding:18px;color:#553f08}.bu-update-note svg{width:24px}.bu-update-note p{margin:0;font-size:12px;line-height:1.55}.bu-faq{display:grid;gap:10px}.bu-faq details{border:1px solid var(--bu-line);border-radius:8px;background:#fff;padding:0 20px}.bu-faq summary{min-height:62px;display:flex;align-items:center;justify-content:space-between;gap:20px;cursor:pointer;color:var(--bu-navy);font-size:14px;font-weight:850}.bu-faq summary:after{content:"+";font-size:22px}.bu-faq details[open] summary:after{content:"−"}.bu-faq details p{margin:0;padding:0 0 20px;color:#41536d;font-size:14px;line-height:1.65}.bu-sources{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.bu-sources>a{display:grid;grid-template-columns:1fr 20px;gap:18px;border:1px solid rgba(255,255,255,.16);border-radius:8px;background:#ffffff0f;padding:20px;color:#fff}.bu-sources>a:hover{background:#ffffff1a}.bu-sources strong{font-size:14px;line-height:1.4}.bu-sources p{margin:8px 0 0;color:#cad8e9;font-size:11px;line-height:1.5}.bu-sources small{display:block;margin-top:8px;color:#99abc3;font-size:10px;line-height:1.45}.bu-sources svg{width:18px;color:#7de0c1}.bu-related{display:grid;grid-template-columns:repeat(3,1fr);gap:13px}.bu-related>a{display:flex;min-height:220px;flex-direction:column;border:1px solid var(--bu-line);border-radius:8px;background:#fff;padding:22px;box-shadow:0 14px 34px #071a440e}.bu-related strong{color:var(--bu-navy);font-size:17px;line-height:1.3}.bu-related span{margin-top:10px;color:var(--bu-muted);font-size:12px;line-height:1.55}.bu-related b{display:flex;align-items:center;gap:7px;margin-top:auto;padding-top:20px;color:var(--bu-blue);font-size:12px}.bu-related svg{width:16px}.bu-tax-separation{display:grid;grid-template-columns:34px 1fr auto;gap:17px;align-items:center;margin-top:20px;border:1px solid #c8d9ef;border-radius:9px;background:#eef6ff;padding:20px}.bu-tax-separation>svg{width:30px;color:var(--bu-blue)}.bu-tax-separation strong{color:var(--bu-navy);font-size:14px}.bu-tax-separation p{margin:5px 0 0;color:#4d617e;font-size:11px;line-height:1.5}.bu-tax-separation>a{border-radius:7px;background:var(--bu-navy);padding:12px 15px;color:#fff;font-size:11px;font-weight:850;text-align:center}.bu-anchor a{display:inline-flex;min-height:55px;align-items:center}.bu-field select,.bu-field input[type=number],.bu-reset{min-height:55px}@media(max-width:900px){.bu-hero-grid,.bu-tool-grid{grid-template-columns:1fr}.bu-trust-card{max-width:620px}.bu-facts{grid-template-columns:repeat(2,1fr)}.bu-facts>div:nth-child(2){border-right:0}.bu-facts>div:nth-child(-n+2){border-bottom:1px solid var(--bu-line)}.bu-result{position:relative;top:auto}.bu-sources,.bu-related{grid-template-columns:1fr}.bu-related>a{min-height:170px}.bu-tax-separation{grid-template-columns:30px 1fr}.bu-tax-separation>a{grid-column:1/-1}.bu-anchor{top:80px}}@media(max-width:640px){.bu-container{width:min(calc(100% - 28px),1216px)}.bu-hero{padding:28px 0 76px}.bu-breadcrumbs{margin-bottom:36px}.bu-hero h1{font-size:39px}.bu-lead{font-size:15px}.bu-facts{grid-template-columns:1fr}.bu-facts>div{min-height:88px;border-right:0!important;border-bottom:1px solid var(--bu-line)}.bu-facts>div:last-child{border-bottom:0}.bu-anchor{top:80px}.bu-section{padding:52px 0}.bu-section-head h2{font-size:31px}.bu-form,.bu-result,.bu-prose{padding:22px}.bu-fields,.bu-metrics{grid-template-columns:1fr}.bu-prose>p{font-size:15px}.bu-related>a{min-height:160px}}@media(prefers-reduced-motion:reduce){.bu-page *{scroll-behavior:auto!important;transition:none!important}}