/* Learning and visual refinement: built on BME's existing navy, teal and violet. */
:root{--learn-ink:#10394a;--learn-muted:#506978;--learn-line:#d7e4e7}
.skip:not(:focus){clip-path:inset(50%);height:1px;width:1px;overflow:hidden;padding:0;white-space:nowrap}
.learn-heading{display:flex;justify-content:space-between;align-items:end;gap:28px;margin-bottom:30px}.learn-heading>div{min-width:0}.learn-heading h2{font-size:clamp(1.8rem,3.1vw,2.65rem);line-height:1.45;margin:8px 0 12px}.learn-heading p{margin:0;color:var(--learn-muted)}.learn-heading>.btn{flex:none}.learn-home{background:#f3f6fb}.learn-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.learn-card{display:flex;flex-direction:column;border:1px solid var(--learn-line);border-radius:24px;overflow:hidden;background:#fff;min-width:0;color:var(--learn-ink);text-decoration:none;transition:transform .25s,box-shadow .25s,border-color .25s}.learn-card:hover,.learn-card:focus-visible{transform:translateY(-5px);box-shadow:0 16px 40px #143d4b14;border-color:#67a89b}.learn-card:focus-visible{outline:3px solid #168379;outline-offset:4px}.learn-card-body{display:flex;flex-direction:column;gap:14px;padding:24px;flex:1}.learn-meta{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:8px;font-size:.875rem;color:#446a75}.learn-meta>span:first-child{background:#edf4f5;border-radius:30px;padding:5px 10px}.learn-card h2,.learn-card h3{font-size:1.3rem;line-height:1.65;margin:0}.learn-card p{font-size:1rem;line-height:1.85;margin:0;color:var(--learn-muted)}.learn-read{display:flex;align-items:center;justify-content:space-between;gap:16px;font-size:.94rem;font-weight:600;margin-top:auto;padding-top:8px}.learn-read svg{width:24px;height:24px;padding:4px;border-radius:50%;background:#e8f4ef}
.lesson-art{background:linear-gradient(140deg,#e2eeeb,#e2e7f7);padding:24px;display:flex;flex-direction:column;gap:27px;min-width:0;color:var(--learn-ink)}.learn-tax .lesson-art,.art-vat,.art-timeline,.art-documents,.art-withholding{background:linear-gradient(140deg,#f5ecc9,#f5e2d9)}.learn-operations .lesson-art{background:linear-gradient(140deg,#e1eaf8,#e7def8)}.lesson-art-top{display:flex;justify-content:space-between;gap:12px;align-items:center;font-size:.8rem}.lesson-art-top svg{width:28px;height:28px;flex:none}.lesson-metrics{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;align-items:stretch}.lesson-metrics>div{min-width:0;display:flex;flex-direction:column;justify-content:space-between;padding:14px 10px;border-radius:12px;background:#ffffffc9;box-shadow:0 5px 12px #2b444807;gap:12px;transition:transform .25s}.lesson-metrics span{font-size:.8rem;line-height:1.5}.lesson-metrics strong{font-size:clamp(.95rem,1.4vw,1.35rem);font-weight:600;letter-spacing:-.03em;overflow-wrap:anywhere}.lesson-metrics>div:last-child{background:#123d4c;color:#fff}.lesson-art-note{font-size:.75rem;line-height:1.6;color:#405c68}.learn-card:hover .lesson-metrics>div:nth-child(2){transform:translateY(-4px)}
.learning-hero{padding:40px 0 65px;background:radial-gradient(ellipse at 90% 20%,#f1e7fb 0,transparent 50%),#f6f9fa}.learning-hero-grid,.lesson-hero-grid{display:grid;grid-template-columns:1.15fr 1fr;gap:55px;align-items:center}.learning-hero h1{font-size:clamp(2.2rem,4.1vw,3.8rem);line-height:1.45;margin:18px 0}.learning-hero p{font-size:1.12rem;line-height:1.9;max-width:590px;color:var(--learn-muted);margin-bottom:26px}.knowledge-cover{background:#153d4b;color:#fff;border-radius:26px;padding:38px;box-shadow:12px 14px 0 #dce9e5;display:flex;flex-direction:column;gap:24px;rotate:1deg}.cover-kicker{letter-spacing:.13em;font-size:.85rem;color:#afddce}.knowledge-cover>strong{font-size:clamp(2.3rem,4vw,4.2rem);font-weight:500;line-height:1.4;display:flex;align-items:center;gap:16px;flex-wrap:wrap}.knowledge-cover i{color:#e8c566;font-size:1.6em;font-style:normal}.knowledge-cover>span:not(.cover-kicker){color:#d1e6e9;font-size:1rem}.cover-tags{display:flex;gap:8px;flex-wrap:wrap;padding-top:15px;border-top:1px solid #ffffff35}.cover-tags span{border:1px solid #ffffff50;border-radius:25px;padding:6px 10px;font-size:.85rem}.learning-library .searchbox{max-width:370px;min-width:260px}.learn-filters{display:flex;gap:10px;flex-wrap:wrap}.learn-filters button,.receipt-options button,.quiz-options button{border:1px solid #c6d7dd;background:#fff;color:#173e50;border-radius:30px;padding:10px 17px;min-height:44px;font:inherit;font-size:.94rem;cursor:pointer}.learn-filters button[aria-pressed=true],.receipt-options button[aria-pressed=true],.quiz-options button[aria-pressed=true]{background:#123e4f;color:#fff;border-color:#123e4f}.learn-count{font-size:.875rem;color:var(--learn-muted);margin:20px 0}.learn-empty{grid-column:1/-1;padding:38px;border:1px dashed #94afbb;border-radius:20px;text-align:center}.learn-empty .btn{margin-top:16px}.learning-playground{background:#eef5f1}.money-lab{display:grid;grid-template-columns:1fr 1fr;gap:45px;align-items:center}.money-lab h2{font-size:clamp(1.9rem,3vw,2.75rem);line-height:1.5;margin:14px 0}.money-lab p{font-size:1rem;line-height:1.9;color:#506b76}.receipt-options{display:flex;gap:8px;flex-wrap:wrap;margin:22px 0}.money-lab-result{padding:28px;background:white;border:1px solid #ccddd9;border-radius:24px;box-shadow:0 15px 40px #1b4d4810}.example-label{display:block;font-size:.85rem;color:#52776e}.lab-bars{display:flex;gap:15px;align-items:end;height:135px;padding:15px 20px 0;border-bottom:1px solid #cedee0}.lab-bars i{display:block;width:28%;height:var(--bar);background:var(--bar-color);border-radius:9px 9px 0 0;transition:height .45s ease}.cash-facts{margin:20px 0 0}.cash-facts>div{display:flex;justify-content:space-between;gap:20px;align-items:baseline;padding:10px 0}.cash-facts dt{font-size:.94rem}.cash-facts dd{margin:0;font-size:1.45rem;font-variant-numeric:tabular-nums}.cash-total{border-top:1px solid #d4e1e2;color:#116b5f}.cash-total dd{font-weight:650;font-size:2rem}.money-lab-result .lab-assumptions{font-size:.8rem;margin:12px 0 0}.starter-guides{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:28px}.starter-guides a{display:flex;align-items:start;gap:18px;border:1px solid var(--learn-line);padding:23px;border-radius:17px;text-decoration:none;color:var(--learn-ink)}.starter-guides a:hover{background:#f1f7f5}.starter-guides a>span{color:#198275;font-size:.875rem;padding-top:4px}.starter-guides h3{font-size:1.15rem;margin:0 0 8px;line-height:1.65}.starter-guides p{font-size:.94rem;margin:0;line-height:1.8;color:var(--learn-muted)}.starter-guides svg{width:24px;height:24px;flex:none;margin-left:auto}
.lesson-hero{padding:35px 0 55px;background:#f1f6f5}.lesson-hero.learn-tax{background:#faf6ee}.lesson-hero h1{font-size:clamp(2.1rem,3.6vw,3.4rem);line-height:1.5;margin:20px 0}.lesson-hero p{line-height:1.9;color:var(--learn-muted);font-size:1.08rem}.lesson-hero .lesson-art{border-radius:24px;padding:36px;gap:36px}.lesson-hero .lesson-metrics strong{font-size:clamp(1.1rem,2vw,1.8rem)}.reviewed{font-size:.85rem;color:var(--learn-muted);display:block;margin-top:20px}.lesson-layout{display:grid;grid-template-columns:minmax(0,1fr) 270px;gap:64px;align-items:start;max-width:1160px}.lesson-layout article>section{margin-top:38px;padding-top:10px;scroll-margin-top:130px}.lesson-layout article h2{font-size:1.55rem;line-height:1.6;margin:0 0 18px}.lesson-layout article p{font-size:1.08rem;line-height:1.95;margin:0 0 15px}.myth-fact{display:grid;grid-template-columns:1fr 1fr;gap:18px}.myth-fact>div{padding:25px;background:#f4f1eb;border-radius:20px}.myth-fact>div:last-child{background:#e4f2ec}.myth-fact span{font-size:.875rem;font-weight:600;color:#486c6c;display:block;margin-bottom:15px}.myth-fact p{font-size:1.2rem!important;font-weight:500}.lesson-layout article .lesson-example{padding:30px;background:#eef1fa;border-radius:22px}.lesson-layout article .money-lab{display:block;padding:28px;background:#f0f6f2;border-radius:22px}.lesson-layout .money-lab-result{margin-top:25px}.learn-checks{list-style:none;padding:0;display:grid;gap:16px}.learn-checks li{display:flex;gap:14px;align-items:flex-start;font-size:1rem;line-height:1.9}.learn-checks svg{width:24px;height:24px;color:#148070;flex:none;margin-top:3px}.knowledge-quiz{padding:28px!important;border:1px solid #cbdcd8;border-radius:20px}.quiz-options{display:flex;gap:12px;flex-wrap:wrap}.quiz-answer:empty{display:none}.quiz-answer{margin:20px 0 0!important;padding:18px;background:#edf5f0;border-radius:12px}.lesson-layout article .lesson-sources{border-top:1px solid #d2e0e5;padding-top:28px}.lesson-sources p,.lesson-sources a{font-size:.9rem!important;line-height:1.9}.lesson-sources a{color:#075f69;text-underline-offset:4px;overflow-wrap:anywhere}.lesson-sources ul{padding-left:20px}.lesson-sidebar{position:sticky;top:125px;border-left:1px solid var(--learn-line);padding-left:25px}.lesson-sidebar>button{display:block;background:transparent;border:0;border-bottom:1px solid var(--learn-line);color:#1b4756;font:inherit;min-height:48px;text-align:left;width:100%;cursor:pointer}.lesson-module{background:#edf5f2;border-radius:16px;padding:22px;margin-top:28px;display:flex;flex-direction:column;gap:15px}.lesson-module svg{width:32px;height:32px}.lesson-module span{font-size:.85rem;color:#41696b}.lesson-module strong{font-size:1.15rem;line-height:1.7}.lesson-module .btn{font-size:.9rem}.learn-next{background:#f4f6fb}.learn-next h2{margin-bottom:30px}.learn-next>.container>.btn{margin-top:30px}.contextual-learning{background:#f3f7f6}
.lab-legend{display:grid;grid-template-columns:repeat(3,1fr);gap:15px;padding:10px 20px 0;font-size:.8rem;color:#506978;text-align:center}
@media(max-width:760px){.lesson-layout .lesson-sidebar{position:static;display:block;border-left:0;padding-left:0}.lesson-sidebar>.eyebrow,.lesson-sidebar>button{display:none}.lesson-sidebar .lesson-module{margin-top:0}}
/* Tight, aligned checklist rows address the detached ticks in the supplied screenshot. */
.plan-card .plan-highlights ul{display:grid;gap:12px}.plan-card .plan-highlights li{display:flex!important;align-items:flex-start;gap:10px;margin:0;padding:0;min-height:32px}.plan-card .plan-highlights li>svg{width:18px;height:22px;flex:0 0 18px;margin-top:2px;color:#008a78}.plan-card .plan-highlights li>a{display:block;min-width:0;flex:1}.plan-grid>.plan-card{transition:border-color .25s,box-shadow .25s}.plan-grid>.plan-card:hover{box-shadow:0 14px 40px #123b4710;border-color:#79b7ab}.plan-module-map{position:relative;padding:14px 0 8px}.plan-module-map>div{position:relative;z-index:1}.plan-module-map:before{content:"";height:2px;background:linear-gradient(90deg,#79b8a5,#aa99d4);position:absolute;top:50%;left:12%;right:12%}.plan-module-map .module-artwork{border:1px solid #fff;box-shadow:0 6px 15px #2049580a;transition:transform .25s}.plan-card:hover .plan-module-map>div:nth-child(2) .module-artwork{transform:translateY(-4px)}.plan-card .plan-all summary{list-style:none;display:flex;align-items:center;justify-content:space-between;gap:12px}.plan-card .plan-all summary::-webkit-details-marker{display:none}.plan-card .plan-all summary:after{content:"+";font-size:1.4rem;color:#1c7974;flex:none}.plan-card .plan-all[open] summary:after{content:"−"}.plan-card>.btn{width:100%}
.module-card,.connected-links>a{transition:transform .25s,box-shadow .25s}.module-card:hover{transform:translateY(-4px);box-shadow:0 14px 30px #183d5010}.module-card-media .module-artwork{transition:transform .3s}.module-card:hover .module-artwork{transform:scale(1.015)}.feature-image{box-shadow:inset 0 1px 0 #fff,0 10px 35px #21495308}.proof-document:hover,.proof-document:focus-visible{transform:translateY(-5px);outline-offset:4px}.proof-document{transition:transform .25s}
@media(min-width:1000px){.plan-module-map>div:nth-child(2){padding-top:13px}.learn-grid:has(>.learn-card:only-child){grid-template-columns:minmax(0,540px)}}
@media(max-width:1000px){.learning-hero-grid,.lesson-hero-grid{gap:30px;grid-template-columns:1fr 1fr}.learn-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.lesson-layout{grid-template-columns:minmax(0,1fr) 230px;gap:30px}.lesson-hero .lesson-art{padding:24px}.money-lab{gap:25px}.knowledge-cover{padding:28px}.learning-hero h1{font-size:2.5rem}.learn-heading{align-items:start;flex-wrap:wrap}}
@media(max-width:760px){.learning-hero-grid,.lesson-hero-grid,.money-lab,.lesson-layout{grid-template-columns:1fr}.learning-hero{padding:25px 0 48px}.knowledge-cover{rotate:0;box-shadow:7px 8px 0 #dce9e5;margin:6px 8px 0 0}.knowledge-cover>strong{font-size:2.5rem}.learning-hero h1,.lesson-hero h1{font-size:2.35rem;line-height:1.5}.learning-hero p{font-size:1rem}.learning-hero .breadcrumb,.lesson-hero .breadcrumb{flex-wrap:wrap;line-height:1.8}.lesson-hero-grid{gap:30px}.learn-heading{display:block}.learn-heading>.btn,.learn-heading .searchbox{margin-top:20px;max-width:100%;min-width:0}.starter-guides{grid-template-columns:1fr}.lesson-sidebar{position:static;display:block;border-left:0;padding-left:0}.lesson-layout article>section{scroll-margin-top:105px}.lesson-art{padding:20px;gap:22px}.lesson-metrics strong{font-size:1.25rem}.lesson-layout article p{font-size:1rem}.myth-fact{gap:12px}.myth-fact>div{padding:20px}.myth-fact p{font-size:1.05rem!important}.learning-library .learn-filters{gap:8px}.learn-filters button{font-size:.875rem;padding:10px 13px}.receipt-options button{font-size:.875rem;padding:10px 12px}.money-lab-result{padding:24px}.contextual-learning .learn-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:540px){.learn-grid,.contextual-learning .learn-grid{grid-template-columns:1fr}.learn-card-body{padding:22px}.learn-card h2,.learn-card h3{font-size:1.3rem}.lesson-art{padding:24px}.lesson-metrics strong{font-size:1.3rem}.myth-fact{grid-template-columns:1fr}.lesson-hero .lesson-art{gap:24px}.lesson-layout article .lesson-example,.lesson-layout article .money-lab,.knowledge-quiz{padding:22px!important}.cash-facts dd{font-size:1.3rem}.cash-total dd{font-size:1.65rem}.learning-hero .btn{white-space:normal}.learn-home .learn-heading h2{font-size:1.85rem}.learn-filters button{flex-grow:0}.starter-guides a{padding:20px;gap:13px}}
@media(prefers-reduced-motion:reduce){.learn-card,.lesson-metrics>div,.lab-bars i,.plan-card,.module-card,.module-artwork,.proof-document{animation:none!important;transition:none!important;transform:none!important}}
html.motion-paused .learn-card,html.motion-paused .lesson-metrics>div,html.motion-paused .lab-bars i,html.motion-paused .plan-card,html.motion-paused .module-card,html.motion-paused .module-artwork,html.motion-paused .proof-document{animation:none!important;transition:none!important;transform:none!important}
.lesson-metrics strong{white-space:nowrap;overflow-wrap:normal}
@media(max-width:540px){.lesson-metrics strong,.lesson-hero .lesson-metrics strong{font-size:clamp(.875rem,4vw,1rem)}.lesson-metrics>div{padding:12px 8px}.lesson-art{padding:20px}}
@media print{.lesson-layout{display:block}.lesson-sidebar,.knowledge-quiz,.learn-next{display:none}.lesson-hero-grid{display:block}.lesson-hero .lesson-art{display:none}.lesson-layout article>section{break-inside:avoid}.lesson-hero h1{font-size:24pt}}