.learn-hero{padding-top:64px;padding-bottom:48px}.learn-hero h1{font-family:var(--display);font-size:clamp(32px,4.5vw,58px);max-width:900px;line-height:1.12;letter-spacing:-1.8px;margin:18px 0 22px;color:var(--ink)}.learn-hero h1 em{font-style:normal;color:var(--primary)}.learn-lead{max-width:750px;color:var(--ink-soft);font-size:19px;line-height:1.7}.learn-meta{font-size:13px;color:var(--ink-soft);line-height:1.7;margin-top:20px}.learn-actions,.learn-tools-inline{display:flex;gap:14px;flex-wrap:wrap;align-items:center;margin-top:26px}.learn-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}.learn-grid.two{grid-template-columns:repeat(2,minmax(0,1fr))}.learn-card{padding:29px;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);display:flex;flex-direction:column;align-items:flex-start}.learn-category{font-family:var(--mono-font);font-size:11px;text-transform:uppercase;letter-spacing:1px;color:var(--primary);margin-bottom:20px}.learn-card h2{font-size:23px;line-height:1.35;letter-spacing:-.5px;margin:0 0 14px}.learn-card h2 a{text-decoration:none;color:var(--ink)}.learn-card h2 a:hover{color:var(--primary)}.learn-card>p{color:var(--ink-soft);line-height:1.75;margin-bottom:20px}.learn-card>.sol-link{margin-top:auto}.learn-related{padding-block:45px}.learn-related>h2{margin-bottom:23px}.learn-note{padding:27px;border-left:4px solid var(--primary);border-radius:0 18px 18px 0;background:var(--bg-alt);color:var(--ink);margin-block:24px}.learn-note p{font-size:15px;line-height:1.8;margin-top:10px}.learn-layout{display:grid;grid-template-columns:245px minmax(0,1fr);gap:55px;align-items:start}.learn-toc{position:sticky;top:110px;display:flex;flex-direction:column;gap:13px;padding:22px;border:1px solid var(--line);border-radius:18px;background:var(--card)}.learn-toc strong{font-size:14px;margin-bottom:7px}.learn-toc a{font-size:13px;line-height:1.5;color:var(--ink-soft)}.learn-article{max-width:790px;min-width:0}.learn-article>section{padding:0;margin-bottom:36px;scroll-margin-top:115px}.learn-article h2{font-size:27px;line-height:1.3;margin-bottom:18px;letter-spacing:-.5px}.learn-article p,.learn-article li{font-size:17px;line-height:1.85;color:var(--ink-soft);margin-bottom:17px}.learn-article ul,.learn-article ol{padding-left:24px}.learn-article a{color:var(--primary);text-decoration:underline;text-underline-offset:3px}.learn-article table{width:100%;border-collapse:collapse;margin:25px 0;font-size:15px;display:block;overflow:auto}.learn-article th,.learn-article td{padding:14px 18px;border:1px solid var(--line);text-align:left;vertical-align:top}.learn-article th{background:var(--bg-alt);color:var(--ink)}.learn-article td{color:var(--ink-soft)}.learn-breadcrumb{font-size:13px;color:var(--ink-soft);margin-bottom:25px;line-height:1.7}.learn-breadcrumb a{color:var(--primary)}.learn-home{background:var(--bg-alt)}.learn-card form{width:100%}.learn-card label{display:block;font-size:14px;font-weight:600;margin-bottom:17px;color:var(--ink)}.learn-card input,.learn-card select{width:100%;background:var(--bg);color:var(--ink);border:1px solid var(--line);border-radius:12px;padding:13px;margin-top:8px;font:inherit}.learn-card input:focus-visible,.learn-card select:focus-visible{outline:3px solid var(--accent);outline-offset:2px}.learn-card form .btn{margin:6px 8px 6px 0}.learn-result{display:block;width:100%;margin:22px 0;padding:22px;background:var(--bg-alt);border-radius:16px;font-size:18px;font-weight:600;line-height:1.7;white-space:pre-line}.learn-result[data-negative=true]{border-left:4px solid #dc2626}.learn-card a{overflow-wrap:anywhere}
@media(min-width:981px){.navlinks{gap:15px}.navlinks>a{font-size:13px}}
@media(max-width:980px){.learn-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.learn-layout{grid-template-columns:1fr;gap:30px}.learn-toc{position:static}.learn-hero{padding-top:40px}.learn-article{max-width:none}}
@media(max-width:600px){.learn-grid,.learn-grid.two{grid-template-columns:1fr}.learn-card{padding:23px}.learn-hero{padding-top:30px;padding-bottom:30px}.learn-hero h1{letter-spacing:-1px}.learn-lead{font-size:16px}.learn-article h2{font-size:23px}.learn-article p,.learn-article li{font-size:16px}.learn-related{padding-block:30px}.learn-breadcrumb{font-size:12px}.learn-article th,.learn-article td{padding:10px;font-size:13px}.learn-tools-inline{align-items:stretch;flex-direction:column}.learn-actions .btn{width:100%;text-align:center}}
.learn-filters{display:grid;grid-template-columns:2fr 1fr;gap:18px;margin:25px 0 12px}.learn-filters label{font-size:14px;color:var(--ink);font-weight:600}.learn-filters input,.learn-filters select{display:block;width:100%;margin-top:9px;padding:13px 15px;background:var(--card);color:var(--ink);border:1px solid var(--line);border-radius:12px;font:inherit}.learn-filters input:focus-visible,.learn-filters select:focus-visible{outline:3px solid var(--accent);outline-offset:2px}.learn-meta a{color:var(--primary)}.printable-controls{display:flex;align-items:center;flex-wrap:wrap;gap:18px;padding-top:35px;padding-bottom:25px}.printable-sheet{margin-bottom:50px}.write-line{color:var(--ink-soft);white-space:nowrap;font-family:var(--mono-font);font-size:12px}.sample-stamp{border:2px solid var(--primary);padding:15px;font-weight:800;color:var(--primary)!important;text-align:center}.receipt-example{display:grid;grid-template-columns:1fr 2fr;gap:12px 20px;border:1px solid var(--line);padding:22px;border-radius:16px;margin:25px 0}.receipt-example dt{font-weight:700}.receipt-example dd{margin:0;color:var(--ink-soft)}.print-footer{font-size:12px!important;border-top:1px solid var(--line);padding-top:20px;margin-top:35px}.learn-note>strong{font-size:15px}.learn-note p{font-size:14px}.learn-grid .learn-card[hidden]{display:none}.learn-filters+ .learn-meta{margin-bottom:24px}
@media(max-width:600px){.learn-filters{grid-template-columns:1fr}.receipt-example{grid-template-columns:1fr;gap:6px}.receipt-example dd{margin-bottom:12px}.printable-controls .btn{width:100%}.write-line{font-size:10px}}
@media print{@page{size:A4;margin:15mm}html,body{background:white!important;color:#0f172a!important;font-family:Arial,sans-serif!important}body>header,body>footer,.skip-link,.printable-controls,.wa-float,.back-top,.back-to-top,dialog{display:none!important}body .printable-sheet{display:block;width:100%;max-width:none;padding:0;margin:0}body .printable-sheet h1,body .printable-sheet h2{font-size:18px;margin:15px 0 10px}body .printable-sheet p,body .printable-sheet li{font-size:11px;line-height:1.5;margin-bottom:8px;color:#0f172a}body .printable-sheet table{display:table;table-layout:auto;font-size:10px;width:100%;margin:15px 0;overflow:visible}body .printable-sheet th,body .printable-sheet td{padding:8px;border:1px solid #64748b;color:#0f172a}body .printable-sheet tr{break-inside:avoid}.printable-sheet .receipt-example{padding:12px;gap:8px;font-size:11px}.printable-sheet .sample-stamp{color:#061449!important;border-color:#061449}.write-line{font-size:9px;color:#475569}.printable-sheet .eyebrow{font-size:10px;color:#061449}a{text-decoration:none!important;color:#0f172a!important}thead{display:table-header-group}}