/* Dark editorial palette. Print uses its own light palette below. */
:root{
  color-scheme:dark;
  --paper:#161815;
  --white:#1d211b;
  --ink:#ebe9e0;
  --muted:#b1b6ab;
  --rule:#3d4438;
  --strong-rule:#77816e;
  --accent:#dfa18b;
  --soft:#22271f;
  --field:#1b1f18;
  --field-border:#79836f;
  --feature-bg:#222820;
  --feature-rule:#4d5844;
  --serif:Georgia,'Times New Roman',serif;
  --sans:Arial,Helvetica,sans-serif;
  --mono:'Courier New',monospace;
  --width:1200px
}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:36px}body{margin:0;background:var(--paper);color:var(--ink);font:18px/1.66 var(--serif);-webkit-font-smoothing:antialiased}body.modal-open{overflow:hidden}a{color:inherit;text-decoration-thickness:1px;text-underline-offset:4px}a:hover{color:var(--accent)}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:default}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid var(--accent);outline-offset:5px}img,svg{max-width:100%;height:auto}button{color:var(--ink)}[hidden]{display:none!important}.wrap{width:min(var(--width),calc(100% - 96px));margin-inline:auto}.skip-link{position:absolute;top:-90px;left:20px;background:var(--ink);color:var(--paper);padding:10px 20px;z-index:30}.skip-link:focus{top:8px}.site-header{border-top:5px solid var(--strong-rule)}.masthead{display:flex;align-items:center;justify-content:space-between;gap:28px;padding-block:25px 21px}.brand{font-family:var(--serif);font-size:32px;font-weight:bold;letter-spacing:-1.3px;line-height:1.15;text-decoration:none}.masthead-note{margin:0;font:12px/1.45 var(--sans);color:var(--muted);text-align:right;letter-spacing:.03em}.masthead-note span{display:block}.nav-row{display:flex;align-items:center;justify-content:space-between;gap:24px;border-block:1px solid var(--strong-rule);padding-block:12px}.primary-nav{display:flex;flex-wrap:wrap;gap:12px 28px;align-items:center;font:14px/1.4 var(--sans)}.primary-nav a{text-decoration:none;padding-block:4px}.primary-nav a[aria-current=page]{font-weight:bold;color:var(--accent)}.nav-actions{display:flex;align-items:center;gap:16px}.plain-button{font:13px/1.5 var(--sans);border:0;padding:6px 0;background:none;white-space:nowrap}.plain-button:hover{color:var(--accent)}.menu-button{display:none}.search-button{display:none}.js .search-button{display:inline-flex;gap:8px;align-items:center}.search-symbol{display:inline-block;width:12px;height:12px;border:1.5px solid currentColor;border-radius:50%;position:relative;margin-right:4px}.search-symbol:after{content:'';position:absolute;right:-4px;bottom:-3px;width:5px;height:1.5px;background:currentColor;transform:rotate(45deg)}.review-date{font:12px/1.5 var(--sans);color:var(--muted)}.front-cover{display:grid;grid-template-columns:minmax(0,1fr) 302px;gap:66px;padding-block:61px 62px;border-bottom:1px solid var(--strong-rule)}h1,h2,h3,p,figure{margin-top:0}h1,h2,h3{font-weight:normal}h1{font-size:clamp(43px,5.4vw,76px);line-height:1.035;letter-spacing:-2.4px;margin-bottom:25px;max-width:950px}.front-cover h1{font-size:clamp(50px,5.85vw,82px);line-height:1.01;letter-spacing:-3.2px;margin-bottom:28px}.front-cover h1 .subject{display:block;font-style:italic;margin-bottom:10px;color:var(--accent)}.cover-deck{font-size:22px;line-height:1.55;max-width:660px;margin-bottom:23px}.cover-meta{display:flex;flex-wrap:wrap;gap:8px 20px;font:12px/1.4 var(--sans);color:var(--muted)}.case-index{border-top:4px solid var(--strong-rule);padding-top:16px}.case-index h2{font:17px/1.3 var(--sans);margin-bottom:18px;font-weight:bold}.case-index ol{padding:0;list-style:none;margin:0}.case-index li{border-top:1px solid var(--rule)}.case-index a{display:flex;align-items:baseline;gap:18px;text-decoration:none;padding:18px 0;font:16px/1.3 var(--serif)}.case-index .num{font:11px var(--mono);color:var(--accent);flex:0 0 20px}.case-index .index-note{font:12px/1.65 var(--sans);color:var(--muted);margin-top:17px;margin-bottom:0}.front-intro{display:grid;grid-template-columns:240px minmax(0,1fr);gap:56px;padding-block:49px 55px;border-bottom:1px solid var(--rule)}.front-intro h2{font-size:30px;line-height:1.2;letter-spacing:-.6px}.front-intro .intro-copy{max-width:775px;font-size:20px}.front-intro p:last-child{margin-bottom:0}.refs{font:11px/1.6 var(--sans);white-space:normal;margin-left:4px}.refs a{display:inline-block;white-space:nowrap;color:var(--accent);text-decoration:none;padding:0 2px;vertical-align:2px}.refs a:hover{text-decoration:underline}.feature-accounting{margin-block:49px 52px;display:grid;grid-template-columns:1fr 1.1fr;background:var(--feature-bg);color:var(--ink);border:1px solid var(--feature-rule)}.feature-left{padding:40px 44px 38px;border-right:1px solid var(--feature-rule)}.feature-number{font-size:clamp(58px,6vw,87px);letter-spacing:-4px;line-height:1.1;display:block;margin-bottom:12px}.feature-accounting h2{font-size:33px;line-height:1.15;letter-spacing:-.7px;margin-bottom:17px}.feature-accounting p{font-size:17px;line-height:1.6}.feature-accounting .refs a{color:var(--accent)}.feature-right{padding:36px 43px}.feature-right dl{margin:0}.feature-right dl>div{display:grid;grid-template-columns:100px 1fr;gap:22px;border-bottom:1px solid var(--feature-rule);padding:13px 0}.feature-right dl>div:first-child{padding-top:0}.feature-right dt{font:12px/1.5 var(--sans);padding-top:4px;color:var(--muted)}.feature-right dd{font-size:17px;line-height:1.55;margin:0}.feature-accounting a:hover{color:var(--accent)}.light-link{font:14px/1.5 var(--sans);display:inline-block;margin-top:20px}.chapters-heading{display:flex;align-items:baseline;justify-content:space-between;gap:25px;border-bottom:1px solid var(--strong-rule);padding-bottom:17px}.chapters-heading h2{font-size:36px;letter-spacing:-1px;margin:0}.chapters-heading p{font:13px/1.5 var(--sans);color:var(--muted);margin:0}.chapter-row{display:grid;grid-template-columns:65px 1fr 290px;gap:27px;border-bottom:1px solid var(--rule);padding-block:30px}.chapter-row .chapter-number{font:14px/1.7 var(--mono);color:var(--accent);padding-top:5px}.chapter-row h3{font-size:30px;line-height:1.18;letter-spacing:-.6px;margin-bottom:12px}.chapter-row h3 a{text-decoration:none}.chapter-row p{font-size:17px;line-height:1.6;margin-bottom:0;max-width:540px}.chapter-row .chapter-aside{font:13px/1.65 var(--sans);color:var(--muted);padding-top:4px}.chapter-row .chapter-aside a{display:inline-block;margin-top:10px}.front-bottom{display:grid;grid-template-columns:repeat(3,1fr);gap:38px;padding-block:45px 60px}.front-bottom h2{font-size:25px;line-height:1.2}.front-bottom p{font:15px/1.65 var(--sans);color:var(--muted);margin-bottom:12px}.front-bottom a{font:14px var(--sans)}.article-head{padding-block:42px 37px;border-bottom:1px solid var(--strong-rule)}.breadcrumb{font:12px/1.5 var(--sans);color:var(--muted);margin-bottom:25px;display:flex;flex-wrap:wrap;gap:8px}.breadcrumb a{text-decoration:none}.breadcrumb span+span:before{content:'/';margin-right:8px}.chapter-label{font:13px/1.4 var(--sans);color:var(--accent);margin-bottom:18px}.article-head h1{max-width:980px;font-size:clamp(44px,5.2vw,69px)}.article-head .deck{font-size:23px;line-height:1.5;max-width:835px;margin-bottom:22px}.article-meta{display:flex;gap:14px 24px;flex-wrap:wrap;font:12px/1.5 var(--sans);color:var(--muted)}.article-meta button{font:12px/1.5 var(--sans);border:0;background:none;padding:0;color:var(--muted);text-decoration:underline;text-underline-offset:3px}.article-layout{display:grid;grid-template-columns:minmax(0,780px) 252px;gap:76px;padding-top:39px;padding-bottom:48px}.article-body{font-size:19px;line-height:1.76;min-width:0}.article-body p{margin-bottom:23px}.article-body>p:first-child{font-size:22px;line-height:1.65}.article-body strong{font-weight:bold}.article-body h2{font-size:33px;line-height:1.2;letter-spacing:-.75px;margin-top:43px;margin-bottom:19px}.article-body h3{font-size:23px;line-height:1.35;letter-spacing:-.2px;margin-bottom:12px}.article-aside{font:13px/1.65 var(--sans);min-width:0}.aside-inner{position:sticky;top:28px}.article-aside h2{font:14px/1.4 var(--sans);font-weight:bold;border-top:3px solid var(--strong-rule);padding-top:14px;margin-bottom:12px}.article-aside h3{font:13px/1.5 var(--sans);font-weight:bold;margin-bottom:8px}.article-aside p{color:var(--muted);margin-bottom:24px}.article-aside ul{padding:0;list-style:none;margin:0 0 32px}.article-aside li{border-bottom:1px solid var(--rule)}.article-aside li a{display:block;padding:10px 0;text-decoration:none}.article-aside .small-cta{padding:10px 0;border-top:1px solid var(--rule)}.record-note{border-left:3px solid var(--accent);background:var(--soft);padding:22px 26px;margin-block:29px}.record-note h3{font:14px/1.5 var(--sans);font-weight:bold;margin:0 0 9px}.record-note p{font:15px/1.65 var(--sans);margin:0}.question{padding-top:20px;border-top:1px solid var(--rule);margin-top:23px}.question h3{font-weight:bold;font-size:20px}.question p{font-size:18px;margin-bottom:15px}.term-comparison{display:grid;grid-template-columns:1fr 1fr;border-block:1px solid var(--strong-rule);margin:29px 0}.term-comparison section{padding:23px 18px 22px 0}.term-comparison section+section{padding-left:24px;border-left:1px solid var(--rule)}.term-comparison h3{font:16px/1.5 var(--sans);font-weight:bold}.term-comparison p{font:15px/1.6 var(--sans);margin:0}.document-requests{margin:23px 0 29px;display:grid;grid-template-columns:175px 1fr}.document-requests dt{font:14px/1.55 var(--sans);font-weight:bold;border-top:1px solid var(--rule);padding:15px 20px 15px 0}.document-requests dd{border-top:1px solid var(--rule);margin:0;padding:15px 0;font-size:17px;line-height:1.6}.accounting-sequence{display:grid;grid-template-columns:repeat(4,1fr);list-style:none;padding:0;margin:30px 0;border-block:1px solid var(--strong-rule)}.accounting-sequence li{padding:22px 14px 22px 0}.accounting-sequence li+li{padding-left:15px;border-left:1px solid var(--rule)}.accounting-sequence strong{display:block;font-size:21px;margin-bottom:6px}.accounting-sequence span{display:block;font:13px/1.5 var(--sans);color:var(--muted)}.price-record{display:flex;gap:0;border-block:1px solid var(--rule);margin:25px 0 28px}.price-record div{padding:18px 20px 20px 0;flex:1}.price-record div+div{border-left:1px solid var(--rule);padding-left:24px}.price-record span{display:block;font:13px/1.6 var(--sans)}.price-record strong{font:40px/1.5 var(--serif);letter-spacing:-1px}.page-sources{margin-top:38px;border-top:2px solid var(--strong-rule);padding-top:19px}.page-sources h2{font:17px/1.4 var(--sans);font-weight:bold;margin:0 0 16px}.page-sources ol{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:1fr 1fr;gap:17px 28px}.page-sources li{font:13px/1.6 var(--sans)}.source-id{font:12px var(--mono);color:var(--accent);display:inline-block;margin-right:8px}.source-locator{display:block;color:var(--muted);margin-top:4px;font-size:12px}.next-chapter{border-top:1px solid var(--strong-rule);padding-block:26px 44px;display:flex;justify-content:space-between;gap:30px}.next-chapter a{text-decoration:none}.next-chapter span{font:12px/1.5 var(--sans);color:var(--muted);display:block;margin-bottom:8px}.next-chapter strong{font-size:26px;line-height:1.2;font-weight:normal}.next-chapter a:last-child{text-align:right}.question-list{border-top:1px solid var(--strong-rule);margin-top:28px}.question-list details{border-bottom:1px solid var(--rule)}.question-list summary{padding:21px 35px 21px 0;cursor:pointer;font-size:21px;line-height:1.4;position:relative;list-style:none}.question-list summary::-webkit-details-marker{display:none}.question-list summary:after{content:'+';position:absolute;right:2px;top:20px;font:24px var(--sans);color:var(--accent)}.question-list details[open] summary:after{content:'−'}.question-list details>div{padding-right:30px;font-size:17px}.question-list p{margin-bottom:23px}.tool-bar{display:flex;gap:18px;flex-wrap:wrap;align-items:end;margin-block:25px 30px}.field{flex:1;min-width:190px}.field label{display:block;font:13px/1.5 var(--sans);font-weight:bold;margin-bottom:9px}.field input,.field select{border:1px solid var(--field-border);border-radius:0;background:var(--field);min-height:45px;padding:10px 12px;width:100%;font:15px/1.5 var(--sans);color:var(--ink)}.filter-count{font:13px/1.5 var(--sans);color:var(--muted);margin:10px 0 22px}.timeline-list{list-style:none;padding:0;margin:0}.timeline-list li{display:grid;grid-template-columns:145px 1fr;gap:23px;border-top:1px solid var(--rule);padding:23px 0}.timeline-list time{font:13px/1.5 var(--sans);padding-top:2px}.timeline-list h2{font-size:25px;line-height:1.2;margin:10px 0 12px}.timeline-list p{font-size:17px;line-height:1.6;margin:0}.evidence-kind{font:11px/1.4 var(--sans);color:var(--accent)}.ledger{list-style:none;padding:0;margin:0}.ledger-item{border-top:1px solid var(--rule);padding:24px 0;scroll-margin-top:35px}.ledger-item:target{background:var(--soft);padding-inline:18px;margin-inline:-18px}.ledger-top{display:flex;align-items:baseline;justify-content:space-between;gap:20px}.ledger h2{font-size:25px;line-height:1.3;margin:11px 0 14px;overflow-wrap:anywhere}.ledger p{font:15px/1.65 var(--sans);margin:0 0 10px}.ledger .limit{color:var(--muted)}.ledger-meta{font:12px/1.5 var(--sans);color:var(--muted)}.ledger .source-actions{display:flex;gap:20px;align-items:center;flex-wrap:wrap;font:12px/1.5 var(--sans);margin-top:14px}.copy-source{font:12px var(--sans);border:0;background:none;padding:0;text-decoration:underline;text-underline-offset:4px}.connections{display:grid;gap:0;margin-top:30px}.relationship{border-top:1px solid var(--rule);padding:22px 0}.relationship h2{font-size:24px;margin:0 0 11px;line-height:1.35}.relationship .relation{color:var(--muted);font-size:17px;display:block;margin:7px 0}.relationship p{font:15px/1.65 var(--sans);margin:0}.exhibit{border-top:2px solid var(--strong-rule);padding:24px 0;margin-top:34px}.exhibit h2{margin:10px 0 15px;font-size:29px}.exhibit .locator{font:12px/1.6 var(--mono);color:var(--muted);margin-bottom:17px}.exhibit p{font-size:18px}.exhibit .exhibit-link{font:14px/1.5 var(--sans)}.no-results{padding:23px;background:var(--soft);font:16px/1.6 var(--sans)}.site-footer{border-top:3px solid var(--strong-rule);padding-block:28px 31px;font:13px/1.6 var(--sans)}.footer-top{display:flex;justify-content:space-between;gap:28px}.footer-brand{font:22px/1.3 var(--serif);font-weight:bold;margin-bottom:10px}.site-footer p{font-size:12px;color:var(--muted);margin:10px 0 0}.footer-links{display:flex;flex-wrap:wrap;gap:13px 23px;max-width:620px;justify-content:flex-end;align-content:flex-start}.footer-links a{text-decoration:none}.footer-bottom{border-top:1px solid var(--rule);margin-top:24px;padding-top:14px;display:flex;gap:15px;justify-content:space-between;color:var(--muted);font-size:11px}.search-dialog{border:1px solid var(--strong-rule);border-top:5px solid var(--strong-rule);background:var(--paper);color:var(--ink);width:min(720px,calc(100% - 34px));max-height:85vh;padding:29px;margin-top:8vh}.search-dialog::backdrop{background:rgba(5,7,4,.82)}.dialog-heading{display:flex;gap:20px;justify-content:space-between;align-items:center}.dialog-heading h2{font-size:29px;line-height:1.2;margin:0 0 18px}.search-dialog label{display:block;font:13px var(--sans);margin-bottom:9px}.search-dialog input{width:100%;padding:13px;border:1px solid var(--field-border);background:var(--field);color:var(--ink);font:17px var(--sans)}.search-results{list-style:none;padding:0;margin:22px 0 0}.search-results li{border-top:1px solid var(--rule);padding:17px 0}.search-results a{font-size:21px}.search-results p{font:14px/1.6 var(--sans);color:var(--muted);margin:7px 0 0}.search-status{font:13px/1.5 var(--sans);margin-top:14px;color:var(--muted)}.toast{position:fixed;bottom:20px;left:50%;transform:translateX(-50%);background:var(--ink);color:var(--paper);padding:11px 18px;font:13px var(--sans);z-index:50;max-width:calc(100% - 36px);text-align:center}.reading-progress{position:fixed;top:0;left:0;height:3px;width:0;background:var(--accent);z-index:25}.no-js-note{font:12px var(--sans);color:var(--muted)}.visually-hidden{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}

/* Dark interaction states. */
html{background:var(--paper);scrollbar-color:var(--strong-rule) var(--paper)}
::selection{background:#634b40;color:#fff9f1}
input::placeholder,textarea::placeholder{color:var(--muted);opacity:1}
input,select,textarea{accent-color:var(--accent);caret-color:var(--accent)}
.field select option{background:var(--field);color:var(--ink)}
.search-dialog{box-shadow:0 24px 90px rgba(0,0,0,.45)}
.toast{border:1px solid var(--strong-rule);background:var(--white);color:var(--ink)}
.skip-link:hover{color:var(--paper)}
input:-webkit-autofill{-webkit-text-fill-color:var(--ink);-webkit-box-shadow:0 0 0 1000px var(--field) inset}

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