/* ============================================================
   The Value Accounting — style.css
   ============================================================ */

*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}

:root{
  --blue:#2E6DC7;
  --blue-dark:#1F5BB0;
  --blue-light:#EBF2FF;
  --orange:#E84E1B;
  --orange-dark:#C93E0F;
  --navy:#0A0A0A;
  --gray-900:#1A1A1A;
  --gray-700:#3D3D3D;
  --gray-500:#737373;
  --gray-300:#C4C4C4;
  --gray-100:#F0F0F0;
  --white:#FFFFFF;
  --green:#16A34A;
  --border:#DCDCDC;
  --radius:6px;
  --max:1160px;
}

/* ── Base ── */
html{scroll-behavior:smooth}
body{font-family:'Inter',sans-serif;color:var(--gray-900);background:var(--white);font-size:16px;line-height:1.6}
a{text-decoration:none;color:inherit}
img{display:block;max-width:100%}
ul{list-style:none}

/* ── NAV ── */
nav{
  position:sticky;top:0;z-index:1000;
  background:#0A0A0A;border-bottom:1px solid #222;
  padding:0 5%;height:68px;
  display:flex;align-items:center;justify-content:space-between;gap:24px;
}
.nav-logo{display:flex;align-items:center;gap:10px;flex-shrink:0}
.nav-logo img{height:44px;width:44px;object-fit:contain;border-radius:4px;background:#fff;padding:2px}
.nav-logo-text{font-size:15px;font-weight:700;color:#fff;line-height:1.2}
.nav-logo-text small{display:block;font-size:10px;font-weight:400;color:rgba(255,255,255,.5);letter-spacing:1px;text-transform:uppercase}
.nav-center{display:flex;align-items:center;gap:4px}
.nav-item{position:relative}
.nav-item > a,.nav-item > button{
  font-size:14px;font-weight:500;color:rgba(255,255,255,.8);
  padding:8px 14px;border-radius:var(--radius);
  border:none;background:none;cursor:pointer;
  display:flex;align-items:center;gap:4px;
  transition:background .15s,color .15s;white-space:nowrap;
}
.nav-item > a:hover,.nav-item > button:hover{background:rgba(255,255,255,.08);color:#fff}
.nav-item > a.active{color:var(--blue)}
.chevron{font-size:10px;opacity:.6;transition:transform .2s}
.nav-item:hover .chevron{transform:rotate(180deg)}
.dropdown{
  display:none;position:absolute;top:calc(100% + 8px);left:0;
  background:var(--white);border:1px solid var(--border);
  border-radius:8px;padding:16px;min-width:260px;
  box-shadow:0 10px 40px rgba(0,0,0,.12);z-index:100;
}
.dd-section-label{font-size:11px;font-weight:600;letter-spacing:1.5px;text-transform:uppercase;color:var(--gray-500);padding:0 8px 8px;margin-top:8px}
.dd-section-label:first-child{margin-top:0}
.dd-link{display:flex;align-items:flex-start;gap:10px;padding:9px 8px;border-radius:5px;transition:background .15s}
.dd-link:hover{background:var(--blue-light)}
.dd-link-icon{font-size:18px;flex-shrink:0;margin-top:1px}
.dd-link-text strong{display:block;font-size:14px;font-weight:500;color:var(--navy)}
.dd-link-text span{font-size:12px;color:var(--gray-500)}
.nav-right{display:flex;align-items:center;gap:12px;flex-shrink:0}
.nav-phone{font-size:14px;font-weight:600;color:rgba(255,255,255,.8);display:flex;align-items:center;gap:6px}
.nav-phone:hover{color:#fff}
.nav-cta{
  background:var(--orange);color:var(--white);
  padding:9px 20px;border-radius:var(--radius);
  font-size:14px;font-weight:600;
  transition:background .15s,transform .1s;white-space:nowrap;
}
.nav-cta:hover{background:var(--orange-dark);transform:translateY(-1px)}
.hamburger{display:none;flex-direction:column;gap:5px;cursor:pointer;padding:6px}
.hamburger span{display:block;width:22px;height:2px;background:#fff;border-radius:2px}
.mobile-menu{
  display:none;position:fixed;top:68px;left:0;right:0;bottom:0;
  background:#0A0A0A;z-index:999;overflow-y:auto;
  padding:24px 5% 40px;flex-direction:column;gap:0;
}
.mobile-menu.open{display:flex}
.mobile-menu a,.mobile-menu button{
  font-size:16px;font-weight:500;color:rgba(255,255,255,.8);
  padding:15px 0;border-bottom:1px solid #222;
  background:none;border-left:none;border-right:none;border-top:none;
  text-align:left;cursor:pointer;width:100%;
}
.mobile-menu .m-cta{
  margin-top:20px;background:var(--orange);color:var(--white);
  text-align:center;padding:15px;border-radius:var(--radius);
  border:none;font-weight:600;font-size:16px;
}

/* ── BUTTONS ── */
.btn-blue{
  background:var(--blue);color:var(--white);
  padding:13px 28px;border-radius:var(--radius);
  font-size:15px;font-weight:600;
  transition:background .15s,transform .1s;display:inline-block;
}
.btn-blue:hover{background:var(--blue-dark);transform:translateY(-1px)}
.btn-orange{
  background:var(--orange);color:var(--white);
  padding:13px 28px;border-radius:var(--radius);
  font-size:15px;font-weight:600;
  transition:background .15s,transform .1s;display:inline-block;
}
.btn-orange:hover{background:var(--orange-dark);transform:translateY(-1px)}
.btn-ghost{
  font-size:15px;font-weight:600;color:var(--blue);
  display:inline-flex;align-items:center;gap:6px;transition:gap .15s;
}
.btn-ghost:hover{gap:10px}

/* ── HERO ── */
#home{
  padding:72px 5% 80px;
  display:block;max-width:640px;
  max-width:var(--max);margin:0 auto;
}
.hero-left h1{
  font-family:'Merriweather',serif;
  font-size:clamp(30px,3.2vw,46px);font-weight:700;
  color:var(--navy);line-height:1.2;margin-bottom:20px;
}
.hero-left h1 strong{color:var(--blue)}
.hero-divider{width:100%;height:1px;background:var(--border);margin:24px 0}
.hero-left p{font-size:17px;color:var(--gray-700);line-height:1.75;margin-bottom:32px}
.hero-actions{display:flex;gap:12px;flex-wrap:wrap;align-items:center}
.hero-card{
  background:var(--white);border:1px solid var(--border);
  border-radius:12px;padding:36px;
  box-shadow:0 20px 60px rgba(0,0,0,.08);
}
.hc-header{display:flex;align-items:center;gap:12px;margin-bottom:28px}
.hc-icon{width:44px;height:44px;background:var(--blue-light);border-radius:50%;display:flex;align-items:center;justify-content:center;font-size:20px}
.hc-title{font-size:16px;font-weight:700;color:var(--navy)}
.hc-sub{font-size:12px;color:var(--gray-500)}
.hc-stat-row{display:flex;gap:16px;margin-bottom:20px}
.hc-stat{flex:1;padding:16px;border-radius:6px;background:var(--gray-100);text-align:center}
.hc-stat-val{font-size:24px;font-weight:700;color:var(--orange);font-family:'Merriweather',serif}
.hc-stat-label{font-size:11px;color:var(--gray-500);margin-top:2px}
.hc-service-row{display:flex;align-items:center;justify-content:space-between;padding:10px 0;border-bottom:1px solid var(--border);font-size:14px}
.hc-service-row:last-child{border-bottom:none}
.hc-service-row span:first-child{color:var(--gray-700)}
.hc-badge{font-size:11px;font-weight:600;padding:3px 10px;border-radius:20px}
.hc-badge.green{background:#DCFCE7;color:var(--green)}
.hc-badge.blue{background:var(--blue-light);color:var(--blue)}

/* ── PROOF BAR ── */
.proof-bar{background:#1A1A1A;border-top:1px solid #2a2a2a;border-bottom:1px solid #2a2a2a;padding:28px 5%}
.proof-inner{max-width:var(--max);margin:0 auto;display:flex;align-items:center;gap:40px;flex-wrap:wrap;justify-content:center}
.proof-label{font-size:13px;font-weight:600;color:rgba(255,255,255,.4);letter-spacing:1px;text-transform:uppercase;white-space:nowrap}
.proof-items{display:flex;gap:36px;flex-wrap:wrap;align-items:center}
.proof-item{font-size:14px;font-weight:600;color:rgba(255,255,255,.7);display:flex;align-items:center;gap:6px}
.proof-dot{width:6px;height:6px;border-radius:50%;background:var(--blue);flex-shrink:0}

/* ── SHARED SECTIONS ── */
.section-wrap{padding:88px 5%}
.section-wrap.gray{background:var(--gray-100)}
.section-inner{max-width:var(--max);margin:0 auto}
.section-eyebrow{font-size:12px;font-weight:600;letter-spacing:2px;text-transform:uppercase;color:var(--blue);margin-bottom:12px}
.section-h2{font-family:'Merriweather',serif;font-size:clamp(24px,2.8vw,36px);font-weight:700;color:#0A0A0A;line-height:1.25;margin-bottom:16px}
.section-subtext{font-size:16px;color:var(--gray-500);line-height:1.7;max-width:560px;margin-bottom:40px}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:72px;align-items:center}
.two-col.reverse .col-visual{order:-1}

/* ── SERVICES ── */
.services-list{display:flex;flex-direction:column;gap:0}
.svc-row{display:flex;align-items:flex-start;gap:16px;padding:20px 0;border-bottom:1px solid var(--border);cursor:default}
.svc-row:last-child{border-bottom:none}
.svc-icon{width:40px;height:40px;background:var(--blue-light);border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:18px;flex-shrink:0}
.svc-body h4{font-size:15px;font-weight:600;color:var(--navy);margin-bottom:4px}
.svc-body p{font-size:14px;color:var(--gray-500);line-height:1.6}
.service-link{font-size:14px;font-weight:600;color:var(--blue);cursor:pointer;display:inline-flex;align-items:center;gap:4px;transition:gap .15s}
.service-link:hover{gap:8px}

/* ── AUDIENCE ── */
.audience-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.aud-card{background:var(--white);border:1px solid var(--border);border-radius:8px;padding:24px;display:flex;align-items:flex-start;gap:14px;transition:border-color .2s,box-shadow .2s}
.aud-card:hover{border-color:var(--blue);box-shadow:0 6px 20px rgba(46,109,199,.08)}
.aud-icon{font-size:24px;flex-shrink:0;margin-top:2px}
.aud-body strong{display:block;font-size:15px;font-weight:600;color:var(--navy);margin-bottom:4px}
.aud-body p{font-size:13px;color:var(--gray-500)}

/* ── PRICING ── */
.pricing-header-box{
  background:linear-gradient(135deg,#0A0A0A 0%,#1e1e1e 100%);
  border-radius:10px;padding:56px 40px;text-align:center;margin-bottom:48px;
}
.pricing-header-box h2{font-family:'Merriweather',serif;font-size:clamp(22px,2.8vw,34px);color:var(--white);margin-bottom:14px;line-height:1.3}
.pricing-header-box p{font-size:16px;color:rgba(255,255,255,.65);max-width:500px;margin:0 auto 28px}
.pricing-feats{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:20px}
.pricing-feat-card{border:1px solid var(--border);border-radius:8px;padding:24px;transition:border-color .2s}
.pricing-feat-card:hover{border-color:var(--blue)}
.pfc-icon{font-size:24px;margin-bottom:12px}
.pricing-feat-card h4{font-size:15px;font-weight:600;color:var(--navy);margin-bottom:6px}
.pricing-feat-card p{font-size:13px;color:var(--gray-500);line-height:1.6}

/* ── TESTIMONIALS ── */
.testimonials-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
.test-card{background:var(--white);border:1px solid var(--border);border-radius:8px;padding:28px;display:flex;flex-direction:column;gap:16px}
.test-stars{color:#F59E0B;font-size:15px;letter-spacing:2px}
.test-quote{font-size:15px;color:var(--gray-700);line-height:1.7;font-style:italic;flex:1}
.test-person{display:flex;align-items:center;gap:12px}
.test-avatar{width:40px;height:40px;border-radius:50%;background:var(--blue-light);display:flex;align-items:center;justify-content:center;font-size:15px;font-weight:700;color:var(--blue);flex-shrink:0}
.test-name{font-size:14px;font-weight:600;color:var(--navy)}
.test-role{font-size:12px;color:var(--gray-500)}

/* ── ABOUT ── */
.about-col p{font-size:16px;color:var(--gray-700);line-height:1.75;margin-bottom:18px}
.values-list{display:flex;flex-direction:column;gap:0;margin-top:32px}
.val-item{display:flex;gap:14px;align-items:flex-start;padding:18px 0;border-bottom:1px solid var(--border)}
.val-item:last-child{border-bottom:none}
.val-icon{width:36px;height:36px;background:var(--blue-light);border-radius:6px;display:flex;align-items:center;justify-content:center;font-size:16px;flex-shrink:0}
.val-body h5{font-size:15px;font-weight:600;color:var(--navy);margin-bottom:3px}
.val-body p{font-size:13px;color:var(--gray-500)}

/* ── FAQ ── */
.faq-list{display:flex;flex-direction:column;gap:0;max-width:780px;margin:0 auto}
.faq-item{border-bottom:1px solid var(--border)}
.faq-q{width:100%;background:none;border:none;cursor:pointer;display:flex;align-items:center;justify-content:space-between;padding:20px 0;text-align:left;font-size:16px;font-weight:600;color:var(--navy);gap:16px}
.faq-q:hover{color:var(--blue)}
.faq-arrow{font-size:12px;flex-shrink:0;transition:transform .2s;color:var(--gray-500)}
.faq-item.open .faq-arrow{transform:rotate(180deg)}
.faq-a{display:none;padding:0 0 20px;font-size:15px;color:var(--gray-700);line-height:1.7}
.faq-item.open .faq-a{display:block}

/* ── CTA BAND ── */
.cta-band{background:#0A0A0A;padding:72px 5%;text-align:center;border-top:3px solid var(--blue)}
.cta-band h2{font-family:'Merriweather',serif;font-size:clamp(24px,2.8vw,36px);color:var(--white);margin-bottom:14px}
.cta-band p{font-size:17px;color:rgba(255,255,255,.6);max-width:520px;margin:0 auto 32px}

/* ── FOOTER ── */
footer{background:#0A0A0A;padding:64px 5% 32px;color:rgba(255,255,255,.6)}
.footer-top{max-width:var(--max);margin:0 auto;display:grid;grid-template-columns:2fr 1fr 1fr 1fr;gap:48px;padding-bottom:48px;border-bottom:1px solid rgba(255,255,255,.1);margin-bottom:28px}
.footer-brand p{font-size:14px;line-height:1.7;margin-top:14px;max-width:220px}
.footer-logo-row{display:flex;align-items:center;gap:10px}
.footer-logo-row img{height:40px;width:40px;object-fit:contain;border-radius:4px;background:#fff;padding:2px}
.footer-logo-text{font-size:14px;font-weight:700;color:var(--white)}
.footer-col h5{font-size:11px;font-weight:700;letter-spacing:2px;text-transform:uppercase;color:rgba(255,255,255,.4);margin-bottom:16px}
.footer-col a{display:block;font-size:14px;color:rgba(255,255,255,.6);margin-bottom:10px;transition:color .15s}
.footer-col a:hover{color:var(--white)}
.footer-bottom{max-width:var(--max);margin:0 auto;display:flex;justify-content:space-between;align-items:center;font-size:13px;color:rgba(255,255,255,.3);flex-wrap:wrap;gap:12px}

/* ── MODAL ── */
.modal-overlay{display:none;position:fixed;inset:0;z-index:2000;background:rgba(0,0,0,.55);backdrop-filter:blur(3px);align-items:center;justify-content:center;padding:16px}
.modal-overlay.active{display:flex}
.modal-box{background:#fff;border-radius:12px;width:100%;max-width:560px;box-shadow:0 24px 80px rgba(0,0,0,.22);overflow:hidden;position:relative;animation:modalIn .25s ease}
@keyframes modalIn{from{opacity:0;transform:translateY(20px)}to{opacity:1;transform:translateY(0)}}
.modal-header{background:linear-gradient(135deg,#0A0A0A 0%,#1e1e1e 100%);padding:28px 32px 22px;display:flex;align-items:flex-start;justify-content:space-between;gap:12px}
.modal-eyebrow{font-size:11px;font-weight:600;letter-spacing:2.5px;text-transform:uppercase;color:#E84E1B;margin-bottom:6px}
.modal-title{font-family:'Merriweather',serif;font-size:20px;font-weight:700;color:#fff;line-height:1.25}
.modal-subtitle{font-size:13px;color:rgba(255,255,255,.55);margin-top:4px}
.modal-close{background:rgba(255,255,255,.1);border:none;cursor:pointer;width:32px;height:32px;border-radius:50%;flex-shrink:0;display:flex;align-items:center;justify-content:center;font-size:18px;color:rgba(255,255,255,.7);line-height:1;transition:background .15s;margin-top:2px}
.modal-close:hover{background:rgba(255,255,255,.2)}
.modal-progress{padding:16px 32px 0;display:flex;align-items:center;gap:10px;background:#fff}
.prog-track{flex:1;display:flex;gap:6px}
.prog-dot{flex:1;height:4px;border-radius:2px;background:#DCDCDC;transition:background .3s}
.prog-dot.active{background:#2E6DC7}
#stepCounter{font-size:12px;color:#737373;white-space:nowrap}
.modal-body{padding:24px 32px 28px;max-height:60vh;overflow-y:auto}
.modal-step{display:none}
.modal-step.active{display:block}
.step-heading{font-size:16px;font-weight:700;color:#0A0A0A;margin-bottom:4px;font-family:'Merriweather',serif}
.step-sub{font-size:13px;color:#737373;margin-bottom:20px}
.step-err{display:none;font-size:13px;color:#C93E0F;background:#FEF2F0;border:1px solid #fca5a5;border-radius:4px;padding:8px 12px;margin-bottom:12px}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-bottom:14px}
.form-row.full{grid-template-columns:1fr}
.form-group{display:flex;flex-direction:column;gap:5px}
.form-group label{font-size:13px;font-weight:600;color:#3D3D3D}
.form-group label span.opt{font-weight:400;color:#737373}
.form-group input,.form-group select,.form-group textarea{border:1.5px solid #DCDCDC;border-radius:6px;padding:10px 13px;font-size:14px;font-family:'Inter',sans-serif;color:#1A1A1A;background:#fff;outline:none;transition:border-color .15s,box-shadow .15s;width:100%}
.form-group input:focus,.form-group select:focus,.form-group textarea:focus{border-color:#2E6DC7;box-shadow:0 0 0 3px rgba(46,109,199,.12)}
.form-group input.input-error,.form-group select.input-error{border-color:#E84E1B;box-shadow:0 0 0 3px rgba(232,78,27,.1)}
.form-group select{appearance:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%23737373' stroke-width='1.5' fill='none' stroke-linecap='round'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 13px center;padding-right:36px}
.form-group textarea{resize:vertical;min-height:80px}
.services-check-grid{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-bottom:14px}
.svc-check-item{display:flex;align-items:center;gap:9px;border:1.5px solid #DCDCDC;border-radius:6px;padding:10px 12px;cursor:pointer;transition:border-color .15s,background .15s;font-size:13px;font-weight:500;color:#3D3D3D}
.svc-check-item:hover{border-color:#2E6DC7;background:#EBF2FF}
.svc-check-item input[type=checkbox]{width:15px;height:15px;accent-color:#2E6DC7;flex-shrink:0}
.svc-check-item.checked{border-color:#2E6DC7;background:#EBF2FF;color:#1F5BB0}
.modal-footer{padding:16px 32px 24px;display:flex;align-items:center;justify-content:space-between;gap:12px;border-top:1px solid #F0F0F0}
.modal-back-btn{background:none;border:1.5px solid #DCDCDC;border-radius:6px;padding:10px 20px;font-size:14px;font-weight:600;color:#3D3D3D;cursor:pointer;display:inline-flex;align-items:center;gap:6px;transition:border-color .15s,color .15s}
.modal-back-btn:hover{border-color:#2E6DC7;color:#2E6DC7}
.modal-next-btn{background:#E84E1B;color:#fff;border:none;border-radius:6px;padding:11px 28px;font-size:15px;font-weight:700;cursor:pointer;display:inline-flex;align-items:center;gap:8px;transition:background .15s,transform .1s;margin-left:auto}
.modal-next-btn:hover{background:#C93E0F;transform:translateY(-1px)}
.modal-next-btn svg{width:16px;height:16px}
.modal-trust{display:flex;align-items:center;gap:16px;flex-wrap:wrap}
.modal-trust-item{font-size:12px;color:#737373;display:flex;align-items:center;gap:5px}
.modal-success{text-align:center;padding:12px 0 8px}
.success-icon{font-size:52px;margin-bottom:16px}
.success-title{font-family:'Merriweather',serif;font-size:22px;font-weight:700;color:#0A0A0A;margin-bottom:10px}
.success-text{font-size:15px;color:#737373;line-height:1.7;max-width:380px;margin:0 auto 24px}
.success-items{display:flex;flex-direction:column;gap:8px;margin-bottom:24px;text-align:left;max-width:320px;margin-left:auto;margin-right:auto}
.success-item{display:flex;align-items:center;gap:10px;font-size:14px;color:#3D3D3D}
.success-item-icon{width:24px;height:24px;background:#EBF2FF;border-radius:50%;display:flex;align-items:center;justify-content:center;font-size:12px;flex-shrink:0}

/* ── RESPONSIVE ── */
@media(max-width:1000px){
  #home{grid-template-columns:1fr;gap:40px;padding:52px 5% 60px}
  .hero-right{display:none}
  .two-col{grid-template-columns:1fr;gap:40px}
  .two-col.reverse .col-visual{order:0}
  .testimonials-grid{grid-template-columns:1fr 1fr}
  .audience-grid{grid-template-columns:1fr 1fr}
  .footer-top{grid-template-columns:1fr 1fr}
}
@media(max-width:700px){
  .nav-center,.nav-phone{display:none}
  .hamburger{display:flex}
  .testimonials-grid,.audience-grid{grid-template-columns:1fr}
  .footer-top{grid-template-columns:1fr}
}
@media(max-width:540px){
  .modal-header{padding:22px 20px 18px}
  .modal-body{padding:20px 20px 24px}
  .modal-footer{padding:14px 20px 20px}
  .modal-progress{padding:14px 20px 0}
  .form-row{grid-template-columns:1fr}
  .services-check-grid{grid-template-columns:1fr}
}