@font-face{font-family:Chivo;src:url('/_assets/chivo-variable.ttf') format('truetype');font-weight:100 900;font-display:swap}
:root{--ink:#20272d;--muted:#525e68;--blue:#174cc3;--line:#ced5dd;--paper:#fff;--wash:#f1f4f8;--font:Chivo,Arial,sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:1.5rem}body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.65 var(--font)}::selection{background:#cbdcff;color:#102749}a{color:var(--blue);text-underline-offset:.2em}a:hover{text-decoration-thickness:2px}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--blue);outline-offset:4px}input,textarea{caret-color:var(--blue)}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:wait;opacity:.6}h1,h2,h3{line-height:1.13;letter-spacing:-.025em;text-wrap:balance}h1{font-size:3rem;max-width:25ch}h2{font-size:2rem}h3{font-size:1.35rem}p{margin:0 0 1.1rem}h2,h3{margin:2rem 0 1rem}img{max-width:100%;height:auto;display:block}figure{margin:0}figcaption{font-size:.78rem;line-height:1.6;color:var(--muted);margin-top:.6rem}figcaption a{color:inherit}.site-header,main,body>footer{width:min(1248px,calc(100% - 5rem));margin-inline:auto}.site-header{display:flex;align-items:center;justify-content:space-between;gap:2rem;padding-block:1.8rem;border-bottom:2px solid var(--ink)}.wordmark{color:var(--ink);font-size:2.7rem;font-weight:800;line-height:1;text-decoration:none;letter-spacing:-.04em}.wordmark span{display:block;font-size:.78rem;line-height:1.6;font-weight:400;letter-spacing:0;margin-top:.55rem}.site-header nav{display:flex;gap:1.65rem;flex-wrap:wrap}.site-header nav a{font-size:.9rem;font-weight:550;text-decoration:none;color:var(--ink);padding-block:.4rem}.site-header nav a:hover{color:var(--blue);text-decoration:underline}.skip{position:absolute;left:1rem;top:-8rem;z-index:10;background:var(--blue);color:white;padding:1rem}.skip:focus{top:1rem}.opening{display:flex;gap:4rem;justify-content:space-between;align-items:end;padding:2.7rem 0 2rem}.opening h1{font-size:3.6rem;margin:0;max-width:16ch}.opening p{font-size:1.05rem;max-width:44ch;color:var(--muted);margin:0 0 .2rem}.front-stories{display:grid;grid-template-columns:1.1fr 1fr;gap:3rem;padding-bottom:2.8rem}.lead-story{min-width:0}.story-photo img{width:100%;object-fit:cover;aspect-ratio:16/10}.lead-story h2{font-size:2rem;margin:1.1rem 0 .65rem;max-width:32ch}.story-copy h2 a,.story-copy h3 a{color:var(--ink);text-decoration:none}.story-copy h2 a:hover,.story-copy h3 a:hover{color:var(--blue);text-decoration:underline}.story-topic{font-size:.78rem;color:var(--blue);margin-bottom:.6rem}.story-copy>p:not(.story-topic){font-size:.93rem;line-height:1.65;color:var(--muted)}.decision{padding-top:.7rem;border-top:1px solid var(--line);margin-bottom:0}.decision strong{display:block;color:var(--ink);font-size:.83rem;margin-bottom:.1rem}.support-story{display:grid;grid-template-columns:112px 1fr;gap:1.15rem;border-top:1px solid var(--line);padding:1.1rem 0}.support-story:first-child{padding-top:0;border-top:0}.support-story h3{font-size:1.1rem;margin:0 0 .45rem;line-height:1.25;letter-spacing:-.015em}.support-story .story-photo img{aspect-ratio:1;object-fit:cover}.support-story .story-copy>p:not(.decision):not(.story-topic){display:none}.support-story .decision{border:0;padding-top:0;font-size:.83rem}.support-story .decision strong{display:inline;margin-right:.3rem}.subject-routes{display:grid;grid-template-columns:repeat(3,1fr);gap:2rem;border-block:2px solid var(--ink);padding:1.6rem 0}.subject-routes a{text-decoration:none}.subject-routes strong,.subject-routes span{display:block}.subject-routes strong{font-size:1.1rem}.subject-routes span{color:var(--muted);font-size:.85rem;margin-top:.3rem}.subject-routes a:hover strong{text-decoration:underline}.finance-tools{padding-block:3rem}.finance-tools>h2{margin-top:0}.finance-tools>p{max-width:70ch}.tool-grid{display:grid;grid-template-columns:1.15fr 1fr;gap:2rem;margin-top:1.8rem}.tool{background:var(--wash);padding:1.5rem;min-width:0}.tool h3{margin:0 0 .75rem;font-size:1.4rem}.tool p{font-size:.92rem;max-width:70ch}.tool label{display:block;font-size:.9rem;margin-top:.6rem}.tool input[type=number]{display:block;width:100%;min-height:46px;margin-top:.3rem;border:1px solid #84919e;background:white;color:var(--ink);border-radius:3px;padding:.6rem;font-variant-numeric:tabular-nums}.tool button,.contact button{background:var(--blue);color:white;min-height:46px;border:0;border-radius:3px;padding:.7rem 1rem;margin-top:1rem;font-size:.92rem}.tool button:hover,.contact button:hover{background:#123b97}.tool output{display:block;margin:1.2rem 0;white-space:pre-line;font-variant-numeric:tabular-nums;font-size:.95rem;font-weight:550}.tool-note{font-size:.8rem!important;color:var(--muted);margin:1rem 0 0}.cash-periods{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:.6rem}.tool fieldset{min-width:0;border:1px solid var(--line);margin:1rem 0 0;padding:.7rem}.tool legend{font-size:.85rem;font-weight:600}.month-end{margin-top:2rem}.checklist{display:grid;grid-template-columns:1fr 1fr;gap:.35rem 2rem}.checklist label{display:flex;align-items:start;gap:.75rem;padding:.5rem 0}.checklist input{accent-color:var(--blue);width:20px;height:20px;flex-shrink:0;margin-top:.2rem}.reference-intro{display:grid;grid-template-columns:1.2fr 1fr;gap:4rem;align-items:center;border-top:2px solid var(--ink);padding-top:2.5rem}.reference-intro h2{margin:0 0 1rem}.reference-intro p{max-width:65ch}.reference-intro img{width:100%;aspect-ratio:2;object-fit:cover}.guide-layout,.article-layout{display:grid;grid-template-columns:250px minmax(0,1fr);gap:4rem;margin-top:2rem;align-items:start}.guide-layout aside,.article-layout aside{border-top:1px solid var(--line);padding-top:1.2rem;font-size:.85rem;line-height:1.6}.guide-layout aside h2,.article-layout aside h2{font-size:1.15rem;margin:0 0 1rem}.guide-layout aside ol,.article-layout aside ol{padding-left:1.2rem}.guide-layout aside li,.article-layout aside li{margin-bottom:.7rem}.guide-layout aside small{color:var(--muted)}.guide-section,.article-body>section{padding:1rem 0 1.7rem;border-top:1px solid var(--line);scroll-margin-top:1.5rem}.guide-section h2,.article-body h2{font-size:1.65rem;margin:1rem 0 1.1rem}.sections,.article-body{max-width:70ch;min-width:0}.sections p,.article-body p{line-height:1.8}.useful-links{list-style:none;padding:0}.useful-links li{margin:.5rem 0}.useful-links a{font-size:.88rem}.editorial-note:not(.finance-tools){border-top:1px solid var(--line);padding:2rem 0;max-width:80ch;margin:2rem 0}.editorial-note details{font-size:.9rem}.editorial-note summary{cursor:pointer;color:var(--blue)}.contact{display:grid;grid-template-columns:1fr 1.15fr;gap:4rem;background:var(--wash);padding:2.3rem;margin:2rem 0}.contact h2{margin-top:0}.contact p{max-width:65ch}.contact label{display:block;font-size:.9rem;margin-bottom:.4rem}.contact select,.contact input:not([type=checkbox]),.contact textarea{display:block;width:100%;padding:.7rem;border:1px solid #84919e;border-radius:3px;background:white;color:var(--ink)}.contact select{margin-bottom:1rem}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin-bottom:1rem}.contact .consent{display:flex;gap:.7rem;margin-top:1rem;font-size:.82rem}.consent input{width:20px;height:20px;flex-shrink:0;accent-color:var(--blue)}.honeypot{position:absolute!important;left:-10000px!important;width:1px;height:1px;overflow:hidden}.privacy{font-size:.85rem;max-width:80ch;padding:1rem 0 2rem}.privacy h2{font-size:1.3rem}body>footer{display:flex;justify-content:space-between;align-items:center;gap:2rem;border-top:2px solid var(--ink);padding:2rem 0;font-size:.78rem;color:var(--muted)}footer .wordmark{font-size:1.8rem}.article-breadcrumb{font-size:.78rem;color:var(--muted);display:flex;flex-wrap:wrap;gap:.65rem;margin:1.5rem 0 2rem}.article-hero{display:grid;grid-template-columns:1.2fr 1fr;align-items:start;gap:3rem;margin-bottom:2.5rem}.article-hero h1{font-size:2.65rem;line-height:1.15;margin:0 0 1.4rem}.article-hero h1 a{color:var(--ink);text-decoration:underline;text-decoration-thickness:1px}.article-hero .intro{font-size:1.07rem;line-height:1.7}.article-hero img{width:100%;aspect-ratio:4/3;object-fit:cover}.article-byline,.article-attribution,.reading-time{font-size:.8rem;color:var(--muted);margin-bottom:.5rem}.article-essential{padding:1.5rem 2rem;background:var(--wash);max-width:82ch;margin:0 0 3rem auto}.article-essential h2{font-size:1.4rem;margin:0 0 .8rem}.article-essential p{margin:0}.article-body h3{font-size:1.25rem}.article-body ul,.article-body ol{padding-left:1.4rem}.article-body li{margin:.55rem 0}.article-body table{width:100%;border-collapse:collapse;font-size:.85rem;font-variant-numeric:tabular-nums}.article-body td,.article-body th{padding:.7rem;border:1px solid var(--line);text-align:left}.article-table-wrap{overflow-x:auto}.article-sources{font-size:.88rem}.article-sources summary{cursor:pointer;color:var(--blue)}.article-next,.related-reading{border-top:1px solid var(--line);padding:1.7rem 0;margin-top:2rem}.article-next h2,.related-reading h2{font-size:1.4rem;margin:0 0 1rem}.article-next>a{display:inline-block;margin:0 1.5rem .8rem 0;font-size:.9rem}.related-reading{display:grid;grid-template-columns:1fr 1fr;gap:1rem 3rem}.related-reading h2{grid-column:1/-1}.related-reading a{text-decoration:none;line-height:1.45}.related-reading span{display:block;color:var(--muted);font-size:.85rem;margin-top:.5rem}.related-reading a:hover strong{text-decoration:underline}.articles-index>h1{margin:2rem 0 1rem;max-width:23ch}.articles-index>.intro{max-width:65ch;color:var(--muted)}.article-cards{margin-top:2.5rem}.article-cards .support-story{grid-template-columns:240px 1fr;padding:1.8rem 0;gap:2rem}.article-cards .support-story h2{font-size:1.6rem;max-width:42ch}.article-cards .story-photo img{aspect-ratio:16/10}.article-cards .support-story .story-copy>p:not(.decision):not(.story-topic){display:block;max-width:65ch}.article-cards .decision{max-width:70ch}.article-back{display:block;margin-top:1rem}section[id],article[id]{scroll-margin-top:1.5rem}
@media(min-width:1450px){.site-header,main,body>footer{max-width:1248px}}
@media(max-width:1000px){.site-header{align-items:start;flex-direction:column;gap:1.2rem}.opening{gap:2rem}.opening h1{font-size:3rem}.front-stories{gap:2rem;grid-template-columns:1fr 1fr}.support-story{grid-template-columns:85px 1fr;gap:.8rem}.support-story h3{font-size:1rem}.guide-layout,.article-layout{grid-template-columns:210px minmax(0,1fr);gap:2rem}.article-hero{gap:2rem}.article-hero h1{font-size:2.2rem}.contact{gap:2rem}.tool-grid{grid-template-columns:1fr}.cash-periods{gap:1rem}.reference-intro{gap:2rem}}
@media(max-width:700px){.site-header,main,body>footer{width:calc(100% - 2rem)}.site-header{padding-block:1.3rem}.wordmark{font-size:2.4rem}.wordmark span{font-size:.72rem}.site-header nav{gap:.25rem 1.2rem}.site-header nav a{font-size:.8rem;min-height:32px}.opening{display:block;padding:2rem 0 1.6rem}.opening h1{font-size:2.65rem}.opening p{font-size:.95rem;margin-top:1.1rem;max-width:45ch}.front-stories{grid-template-columns:1fr;gap:1.8rem}.lead-story h2{font-size:1.7rem}.lead-story .story-photo img{aspect-ratio:16/9}.support-story{grid-template-columns:85px 1fr;gap:1rem}.support-story h3{font-size:1.04rem}.subject-routes{grid-template-columns:1fr;gap:1.1rem;padding:1.2rem 0}.subject-routes span{margin-top:0}.finance-tools{padding-block:2rem}.finance-tools h2{font-size:1.8rem}.tool{padding:1rem}.cash-periods{grid-template-columns:1fr}.tool fieldset{display:grid;grid-template-columns:1fr 1fr;gap:.3rem .75rem}.tool fieldset label{margin:0;grid-row:1}.tool fieldset input{grid-row:2}.checklist{grid-template-columns:1fr}.reference-intro{grid-template-columns:1fr;gap:1rem}.reference-intro h2{font-size:1.8rem}.guide-layout,.article-layout{grid-template-columns:1fr;gap:1.5rem}.guide-layout aside,.article-layout aside{position:static}.guide-section h2,.article-body h2{font-size:1.5rem}.contact{grid-template-columns:1fr;gap:1rem;padding:1.3rem;margin-inline:0}.contact h2{font-size:1.8rem}.form-row{grid-template-columns:1fr}.article-hero{grid-template-columns:1fr;gap:1.5rem}.article-hero h1{font-size:2rem}.article-hero .intro{font-size:1rem}.article-essential{padding:1.2rem;margin-bottom:2rem}.article-breadcrumb{margin-bottom:1.5rem}.related-reading{grid-template-columns:1fr}.article-cards .support-story{grid-template-columns:90px 1fr;gap:1rem;padding:1.3rem 0}.article-cards .support-story h2{font-size:1.13rem}.article-cards .support-story .story-copy>p:not(.decision):not(.story-topic){display:none}.articles-index>h1{font-size:2.25rem}.article-cards{margin-top:1.5rem}.article-cards .story-photo img{aspect-ratio:1}body>footer{align-items:start;flex-direction:column;gap:1rem}.article-body table{font-size:.75rem}.article-body td,.article-body th{padding:.4rem;overflow-wrap:anywhere}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{body>header,body>footer,.skip{display:none}main>*:not(.finance-tools){display:none!important}main{width:100%;margin:0}.finance-tools{padding:0}.tool-grid,.checklist{display:block}.tool{break-inside:avoid;background:white;padding:1rem;border:1px solid #777;margin-bottom:1rem}.tool button{display:none}.tool output{min-height:0}}