.cpa-band{padding:clamp(72px,9vw,128px) 24px}.cpa-shell{max-width:var(--container);margin:0 auto}.cpa-band[id]{scroll-margin-top:96px}.cpa-band .head-left{max-width:none;margin:0 0 clamp(36px,4.5vw,56px)}.cpa-prose{max-width:760px}.cpa-prose li,.cpa-prose p{font-size:17px;line-height:1.75;color:var(--muted);margin:0 0 20px}.cpa-prose p:last-child{margin-bottom:0}.cpa-prose strong{color:var(--ink);font-weight:500}.cpa-prose ul{padding-left:1.2em;margin:0 0 20px}.cpa-prose li{margin-bottom:10px}.cpa-page a.cpa-link,.cpa-prose a{color:var(--gold-text);font-weight:600;text-decoration:none}.cpa-page a.cpa-link:hover,.cpa-prose a:hover{color:var(--gold-light)}.cpa-page a.cpa-link:focus-visible,.cpa-prose a:focus-visible{outline:2px solid var(--gold);outline-offset:3px}.cpa-answer p:first-child{font-size:clamp(18px,1.6vw,20px);color:var(--ink)}.cpa-source{font-size:14px!important;line-height:1.6!important}.cpa-tablewrap{overflow-x:auto;border:1px solid hsla(0,0%,100%,.08);margin:0 0 18px}.cpa-table{width:100%;border-collapse:collapse;font-size:14px;color:hsla(0,0%,100%,.85)}.cpa-table caption{text-align:left;caption-side:top;padding:0 0 12px;font-size:14px;color:var(--muted)}.cpa-table td,.cpa-table th{padding:10px 12px;border-bottom:1px solid hsla(0,0%,100%,.06);white-space:nowrap}.cpa-table thead th{color:var(--gold);font-family:var(--font-heading),sans-serif;font-weight:400;font-size:11.5px;letter-spacing:.09em;text-transform:uppercase;border-bottom:1px solid hsla(0,0%,100%,.14);background:#141417;text-align:right}.cpa-table thead th.cpa-area-h{text-align:left}.cpa-table .cpa-area{position:-webkit-sticky;position:sticky;left:0;z-index:1;background:#0e0e10;text-align:left;min-width:200px;white-space:normal}.cpa-table thead th.cpa-area-h{position:-webkit-sticky;position:sticky;left:0;z-index:2}.cpa-area-name{display:block;color:var(--ink);font-weight:500}.cpa-area-sub{display:block;font-size:12px;color:var(--muted);font-weight:400}.cpa-table td.cpa-num{text-align:right;font-feature-settings:"tnum";font-variant-numeric:tabular-nums}.cpa-cell-n{display:block;font-size:11px;color:var(--muted)}.cpa-cell-none{color:hsla(0,0%,100%,.35)}.cpa-table tbody tr:hover td{background:rgba(216,174,94,.05)}.cpa-table tbody tr:last-child td,.cpa-table tbody tr:last-child th{border-bottom:none}.cpa-note{font-size:14px;line-height:1.65;color:var(--muted);max-width:760px;margin:0 0 10px}.cpa-seg+.cpa-seg{margin-top:clamp(48px,6vw,80px)}.cpa-seg h3{font-family:var(--font-heading),sans-serif;font-size:clamp(1.15rem,1.6vw,1.4rem);font-weight:300;color:var(--ink);margin:0 0 8px}.cpa-links{display:grid;grid-template-columns:repeat(auto-fill,minmax(240px,1fr));grid-gap:12px 28px;gap:12px 28px;list-style:none;padding:0;margin:0}.cpa-links li{font-size:16px;line-height:1.5;padding:12px 0;border-bottom:1px solid var(--line)}.cpa-crumbs{background:#000}