/* Valhalla Accounting (classic layout) */
:root{
  --teal:#00323b;
  --teal-2:#014450;
  --bronze:#986f41;
  --bronze-dark:#7d5a33;
  --gold:#c4965a;
  --gold-light:#f5bd70;
  --black:#000;
  --text:#1f2020;
  --muted:#54595f;
  --white:#fff;
  --soft:#f7f4ef;
  --line:#dddddd;
  --max:1200px;
  --serif:"Playfair Display",Georgia,"Times New Roman",serif;
  --sans:"Lato",system-ui,-apple-system,"Segoe UI",Arial,sans-serif;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;font-family:var(--sans);font-size:17px;line-height:1.6;color:var(--text);background:var(--white)}
img{max-width:100%;height:auto;display:block}
a{color:var(--bronze)}
a:hover{color:var(--teal)}
:focus-visible{outline:3px solid var(--gold);outline-offset:3px;border-radius:4px}
h1,h2,h3{font-family:var(--serif);font-weight:600;line-height:1.2;margin:0 0 .55em;color:var(--teal)}
h1{font-size:clamp(2.3rem,5vw,3.4rem)}
h2{font-size:clamp(1.9rem,3.3vw,2.4rem)}
h3{font-size:1.3rem}
p{margin:0 0 1em}
.wrap{max-width:var(--max);margin:0 auto;padding:0 20px}
.skip{position:absolute;left:-9999px;top:0;background:var(--gold);color:var(--black);padding:10px 16px;z-index:100}
.skip:focus{left:12px;top:12px}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 26px;border-radius:5px;font-weight:700;font-size:1rem;text-decoration:none;border:0;cursor:pointer;transition:background .2s,color .2s}
.btn-gold{background:var(--bronze);color:var(--white)}
.btn-gold:hover{background:var(--teal);color:var(--white)}
.btn-pill{border-radius:30px}

/* Top bar */
.topbar{background:var(--black);color:#d9d4cc;font-size:.92rem}
.topbar .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:6px 24px;padding-top:9px;padding-bottom:9px}
.topbar a{color:var(--gold-light);text-decoration:none}
.topbar a:hover{color:var(--white)}
.topbar .links{display:flex;gap:22px;flex-wrap:wrap}

/* Header */
.site-header{position:sticky;top:0;z-index:50;background:var(--teal);box-shadow:0 2px 10px rgba(0,0,0,.18)}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:84px}
.brand img{width:175px}
.nav{display:flex;align-items:center;gap:28px}
.nav ul{display:flex;gap:28px;list-style:none;margin:0;padding:0}
.nav a{color:var(--white);text-decoration:none;font-weight:700;font-size:.98rem}
.nav ul a:hover{color:var(--gold-light)}
.nav .btn{min-height:44px;padding:8px 20px;color:var(--white)}
.nav .btn:hover{background:var(--gold);color:var(--black)}
.menu-btn{display:none;background:none;border:1px solid rgba(255,255,255,.4);border-radius:6px;width:48px;height:44px;cursor:pointer}
.menu-btn span,.menu-btn span::before,.menu-btn span::after{display:block;width:20px;height:2px;background:#fff;margin:0 auto;position:relative;content:""}
.menu-btn span::before{position:absolute;top:-6px}
.menu-btn span::after{position:absolute;top:6px}

/* Hero with form */
.hero{position:relative;min-height:90vh;display:flex;align-items:center;color:var(--white);background:var(--black)}
.hero > picture,.hero > picture img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.hero::after{content:"";position:absolute;inset:0;background:rgba(0,0,0,.5)}
.hero .wrap{position:relative;z-index:1;display:grid;grid-template-columns:55fr 45fr;gap:40px;align-items:center;width:100%;padding-top:60px;padding-bottom:80px}
.hero h1{color:var(--white);font-size:clamp(2.4rem,5vw,3.3rem)}
.hero .lead{font-size:1.2rem;max-width:560px}
.hero .hero-lines{display:flex;flex-wrap:wrap;gap:8px 26px;margin:22px 0 28px}
.hero .hero-lines a{color:var(--white);text-decoration:none;border-bottom:1px solid var(--gold-light)}
.hero .hero-lines a:hover{color:var(--gold-light)}

/* Form card */
.form-card{background:var(--white);color:var(--text);border-radius:5px;padding:30px}
.form-card h2{font-size:1.75rem;font-weight:700;color:var(--black);margin-bottom:16px}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.field{margin-bottom:10px}
.field label{display:block;font-size:.88rem;font-weight:700;margin-bottom:4px;color:var(--teal)}
.field input,.field select,.field textarea{width:100%;font:inherit;font-size:1rem;color:var(--text);background:#fff;border:1px solid #e6d6cc;border-radius:4px;padding:11px 13px;min-height:48px}
.field textarea{min-height:110px;resize:vertical}
.field input:focus,.field select:focus,.field textarea:focus{outline:none;border-color:var(--bronze);box-shadow:0 0 0 3px rgba(152,111,65,.25)}
.field input:user-invalid,.field textarea:user-invalid{border-color:#b3261e}
.form-note{font-size:.82rem;color:var(--muted);margin:2px 0 14px}
.form-card .btn{width:100%}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}

/* Intro band */
.welcome{background:var(--soft);padding:80px 0;text-align:center}
.welcome .wrap{max-width:900px}
.welcome .big{font-family:var(--serif);font-size:clamp(1.3rem,2.3vw,1.65rem);line-height:1.45;color:var(--teal)}

/* Two column rows */
.row{padding:80px 0}
.row .wrap{display:grid;grid-template-columns:1fr 1fr;gap:50px;align-items:center}
.row.alt{background:var(--soft)}
.row .photo{border-radius:5px;overflow:hidden;min-height:320px;height:100%}
.row .photo img{width:100%;height:100%;object-fit:cover;min-height:320px}
.row .btn{margin-top:8px}
.people{display:grid;gap:14px;margin:6px 0 18px}
.people p{margin:0}
.people strong{color:var(--teal)}

/* Services list */
.check-list{list-style:none;margin:0;padding:0}
.check-list li{display:flex;gap:14px;align-items:flex-start;padding:12px 0;border-bottom:1px solid var(--line);font-weight:700;font-size:1.05rem;color:var(--teal)}
.check-list li:last-child{border-bottom:0}
.check-list svg{flex:none;margin-top:3px}
.unsure{font-family:var(--serif);font-size:1.2rem;color:var(--bronze);margin-top:18px}

/* FAQ */
.faq-list details{border:1px solid var(--line);border-radius:5px;margin-bottom:10px;background:var(--white)}
.faq-list summary{list-style:none;cursor:pointer;padding:18px 50px 18px 20px;position:relative;font-weight:700;font-size:1.05rem;color:var(--teal)}
.faq-list summary::-webkit-details-marker{display:none}
.faq-list summary::after{content:"+";position:absolute;right:20px;top:50%;transform:translateY(-50%);font-size:1.5rem;color:var(--bronze)}
.faq-list details[open] summary::after{content:"\2212"}
.faq-list details p{padding:0 20px 18px;margin:0;color:var(--muted)}

/* Badges */
.badges{padding:60px 0;border-top:1px solid #eee}
.badge-row{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;list-style:none;margin:0;padding:0;text-align:center}
.badge{display:flex;flex-direction:column;align-items:center;gap:14px}
.seal{width:150px;height:150px;border-radius:50%;display:flex;flex-direction:column;align-items:center;justify-content:center;background:radial-gradient(circle at 35% 30%,#f7d79f,#c4965a 55%,#8a6332);box-shadow:inset 0 0 0 6px rgba(255,255,255,.35),inset 0 0 0 11px #111,0 6px 16px rgba(0,0,0,.18);color:#111;text-align:center;padding:24px}
.seal strong{font-family:var(--serif);font-size:1.9rem;line-height:1}
.seal span{font-size:.72rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;margin-top:6px;line-height:1.3}
.badge p{font-weight:700;color:var(--teal);margin:0}

/* Closing CTA with form */
.cta{position:relative;padding:80px 0;color:var(--white);background:var(--black)}
.cta > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.cta::after{content:"";position:absolute;inset:0;background:linear-gradient(rgba(0,20,24,.72),rgba(0,0,0,.8))}
.cta .wrap{position:relative;z-index:1;max-width:820px;text-align:center}
.cta h2{color:var(--gold)}
.cta .lead{font-size:1.15rem;margin-bottom:6px}
.cta .contact-lines{display:flex;justify-content:center;flex-wrap:wrap;gap:8px 30px;margin:16px 0 30px}
.cta .contact-lines a{color:var(--white);font-size:1.15rem;text-decoration:none;border-bottom:1px solid var(--gold-light)}
.cta .contact-lines a:hover{color:var(--gold-light)}
.cta form{text-align:left}
.cta .field label{color:var(--white);font-size:1rem}
.cta .form-note{color:#cfc9c0}
.cta .form-note a{color:var(--gold-light)}
.cta .btn{min-width:220px}

/* Footer */
.site-footer{background:var(--teal);color:#cfdad9;padding:50px 0 26px;font-size:.95rem}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px;margin-bottom:30px}
.site-footer img{width:180px;margin-bottom:14px}
.site-footer h2{font-family:var(--sans);font-size:.8rem;letter-spacing:.16em;text-transform:uppercase;color:var(--gold-light);margin-bottom:12px}
.site-footer ul{list-style:none;margin:0;padding:0;display:grid;gap:8px}
.site-footer a{color:var(--white);text-decoration:none}
.site-footer a:hover{color:var(--gold-light)}
.footer-bottom{border-top:1px solid rgba(255,255,255,.15);padding-top:20px}

/* Simple inner pages */
.page-hero{background:var(--teal);color:var(--white);padding:70px 0 50px}
.page-hero h1{color:var(--white);font-size:clamp(2rem,4.5vw,2.8rem)}
.page-hero p{color:#d9e3e2;max-width:640px;margin:0}
.page-body{padding:60px 0 80px}
.page-body .wrap{max-width:820px}
.page-body h2{font-size:1.5rem;margin-top:1.5em}
.page-body ul{padding-left:22px}

/* Responsive */
@media (max-width:980px){
  .hero{min-height:0}
  .hero .wrap,.row .wrap{grid-template-columns:1fr;gap:34px}
  .row .photo,.row .photo img{min-height:260px;max-height:420px}
  .row.flip .photo{order:-1}
  .footer-grid{grid-template-columns:1fr 1fr}
}
@media (max-width:860px){
  .menu-btn{display:block}
  .nav{position:absolute;top:100%;left:0;right:0;background:var(--teal);flex-direction:column;align-items:stretch;gap:0;padding:6px 20px 20px;display:none;border-top:1px solid rgba(255,255,255,.12)}
  .nav.open{display:flex}
  .nav ul{flex-direction:column;gap:0}
  .nav ul a{display:block;padding:14px 0;border-bottom:1px solid rgba(255,255,255,.12)}
  .nav .btn{margin-top:14px}
}
@media (max-width:640px){
  .row,.welcome,.cta{padding:60px 0}
  .form-row{grid-template-columns:1fr}
  .form-card{padding:22px 18px}
  .badge-row{grid-template-columns:1fr;gap:30px}
  .footer-grid{grid-template-columns:1fr}
  .brand img{width:140px}
  .topbar .wrap{justify-content:center}
  .topbar .wrap > span{display:none}
  .topbar .links{gap:6px 18px;justify-content:center;font-size:.85rem}
}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
section[id]{scroll-margin-top:90px}

/* ===== Version 3 additions ===== */
:root{--sand:#f3ece1;--sand-2:#e9dfcf}
body{background:var(--sand)}
.eyebrow{display:inline-block;font-size:.78rem;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--bronze);margin-bottom:12px}
.eyebrow::before{content:"";display:inline-block;width:26px;height:2px;background:currentColor;vertical-align:middle;margin-right:10px}
.hero .eyebrow{color:var(--gold-light)}
.section{padding:90px 0}
.section.white{background:var(--white)}
.section-head{max-width:720px;margin-bottom:44px}
.section-head.center{margin-left:auto;margin-right:auto;text-align:center}
.section-head.center .eyebrow::before{display:none}

/* Credential strip */
.cred{background:var(--teal);color:var(--white)}
.cred ul{list-style:none;margin:0;padding:18px 0;display:flex;flex-wrap:wrap;justify-content:center;gap:10px 0}
.cred li{font-weight:700;font-size:.98rem;letter-spacing:.02em;padding:0 26px;position:relative}
.cred li + li::before{content:"";position:absolute;left:0;top:50%;width:6px;height:6px;margin-top:-3px;border-radius:50%;background:var(--gold)}
.cred strong{color:var(--gold-light)}

/* Welcome */
.welcome{background:var(--sand)}

/* About */
.about-grid{display:grid;grid-template-columns:1fr 1.05fr;gap:56px;align-items:center}
.photo-slot{position:relative;aspect-ratio:4/5;border-radius:8px;overflow:hidden;background:linear-gradient(160deg,#e9dfcf,#d9c7ab);border:2px dashed rgba(152,111,65,.55);display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;color:var(--bronze-dark);padding:30px}
.photo-slot img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.photo-slot svg{width:150px;height:auto;margin-bottom:18px;opacity:.75}
.photo-slot strong{font-family:var(--serif);font-size:1.35rem;color:var(--teal)}
.photo-slot span{font-size:.92rem}
.photo-slot::after{content:"";position:absolute;left:18px;right:18px;bottom:18px;height:3px;background:linear-gradient(90deg,var(--gold),transparent)}
.bios{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:22px 0}
.bio{background:var(--sand);border-radius:8px;padding:22px;border-top:3px solid var(--gold)}
.bio .role{font-size:.74rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--bronze);margin:0 0 4px}
.bio h3{font-size:1.45rem;margin-bottom:8px}
.bio p{font-size:.97rem;margin:0}
.native{font-family:var(--serif);font-size:1.15rem;color:var(--teal);border-left:3px solid var(--gold);padding-left:18px;margin:0 0 22px}

/* Services */
.svc-cards{display:grid;grid-template-columns:1fr 1fr;gap:26px}
.svc-card{background:var(--white);border-radius:10px;padding:34px;box-shadow:0 10px 30px rgba(0,50,59,.08)}
.svc-card.biz{background:var(--teal);color:#d7e3e2}
.svc-card.biz h3{color:var(--white)}
.svc-card .tag{font-size:.74rem;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--bronze)}
.svc-card.biz .tag{color:var(--gold-light)}
.svc-card h3{font-size:1.7rem;margin:6px 0 18px}
.svc-card .check-list li{font-size:1.02rem}
.svc-card.biz .check-list li{color:var(--white);border-color:rgba(255,255,255,.14)}
.svc-note{text-align:center;font-family:var(--serif);font-size:1.25rem;color:var(--bronze-dark);margin:36px 0 0}

/* Steps */
.how-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:56px;align-items:start}
.steps{list-style:none;margin:0;padding:0;counter-reset:s;display:grid;gap:16px}
.steps li{counter-increment:s;background:var(--white);border-radius:10px;padding:24px 24px 24px 86px;position:relative;border:1px solid var(--sand-2)}
.steps li::before{content:counter(s);position:absolute;left:24px;top:22px;width:44px;height:44px;border-radius:50%;background:var(--gold);color:var(--white);font-family:var(--serif);font-size:1.3rem;display:flex;align-items:center;justify-content:center}
.steps h3{font-size:1.25rem;margin:0 0 4px}
.steps p{margin:0;color:var(--muted)}

/* FAQ in v3 */
.faq-wrap{display:grid;grid-template-columns:.9fr 1.1fr;gap:56px;align-items:start}

/* Closing band */
.band{position:relative;color:var(--white);padding:90px 0;text-align:center;background:var(--teal);overflow:hidden}
.band > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.band::after{content:"";position:absolute;inset:0;background:linear-gradient(rgba(0,50,59,.86),rgba(0,50,59,.92))}
.band .wrap{position:relative;z-index:1;max-width:760px}
.band h2{color:var(--white);font-size:clamp(2rem,4vw,2.8rem)}
.band .lead{font-size:1.2rem;color:#e3ecea}
.band .band-actions{display:flex;flex-wrap:wrap;justify-content:center;gap:14px;margin:28px 0 18px}
.band .btn-line{border:2px solid rgba(255,255,255,.6);color:var(--white);background:transparent}
.band .btn-line:hover{border-color:var(--gold-light);color:var(--gold-light);background:transparent}
.band .mail{color:var(--gold-light)}

@media (max-width:980px){
  .about-grid,.how-grid,.faq-wrap{grid-template-columns:1fr;gap:36px}
  .photo-slot{aspect-ratio:4/3;max-height:460px}
  .svc-cards{grid-template-columns:1fr}
}
@media (max-width:640px){
  .section{padding:64px 0}
  .bios{grid-template-columns:1fr}
  .svc-card{padding:26px 22px}
  .cred li{padding:0 14px;font-size:.9rem}
  .cred li + li::before{display:none}
  .cred ul{display:grid;grid-template-columns:1fr 1fr;gap:8px;text-align:center;padding:16px 0}
  .steps li{padding:20px 20px 20px 76px}
  .steps li::before{left:18px}
}