:root {
  --black: #121212;
  --white: #f2f2f2;
  --yellow: #ffcc00;
  --gray: #a7a7a7;
  --line: rgba(242, 242, 242, 0.16);
  --serif: 'Playfair Display', Georgia, serif;
  --sans: 'DM Sans', Arial, sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  overflow-x: hidden;
  background: var(--black);
  color: var(--white);
  font-family: var(--sans);
  font-size: 16px;
  line-height: 1.5;
}

img,
iframe {
  max-width: 100%;
}

a {
  color: inherit;
  text-decoration: none;
}

button,
a {
  -webkit-tap-highlight-color: transparent;
}

.container {
  width: min(1160px, calc(100% - 48px));
  margin: 0 auto;
}

.site-header {
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  z-index: 10;
}

.header-inner {
  height: 90px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  border-bottom: 1px solid var(--line);
}

.brand {
  display: flex;
  align-items: center;
}

.brand-logo {
  display: block;
  width: auto;
  height: 52px;
  max-width: 220px;
  object-fit: contain;
}

.footer-brand .brand-logo {
  height: 48px;
  max-width: 210px;
}

.main-nav {
  display: flex;
  align-items: center;
  gap: 30px;
  font-size: 13px;
}

.main-nav a:not(.nav-cta) {
  color: #d5d5d5;
}

.main-nav a:hover,
.text-link:hover,
.arrow-link:hover {
  color: var(--yellow);
}

.nav-cta {
  padding: 11px 20px;
  border: 1px solid var(--yellow);
  color: var(--yellow);
  border-radius: 2px;
}

.menu-toggle {
  display: none;
  background: none;
  border: 0;
  color: var(--white);
  font-size: 26px;
}

.eyebrow {
  display: flex;
  align-items: center;
  gap: 10px;
  margin: 0 0 20px;
  color: var(--yellow);
  font-size: 10px;
  font-weight: 700;
  letter-spacing: 2.5px;
  text-transform: uppercase;
}

.eyebrow::before {
  display: block;
  width: 25px;
  height: 2px;
  background: var(--yellow);
  content: '';
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1,
h2,
h3 {
  line-height: 1.08;
}

h1,
h2 {
  font-family: var(--serif);
  font-weight: 600;
}

h1 em,
h2 em {
  color: var(--yellow);
  font-style: normal;
}

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 18px;
  min-height: 56px;
  padding: 15px 23px;
  border-radius: 2px;
  font-size: 13px;
  font-weight: 700;
  transition: transform 0.2s, background 0.2s, box-shadow 0.2s;
}

.button:hover {
  transform: translateY(-2px);
}

.button-primary {
  background: var(--yellow);
  color: var(--black);
}

.button-primary:hover {
  background: #ffe06b;
}

.button-dark {
  background: var(--black);
  color: var(--white);
}

.button-dark:hover {
  color: var(--yellow);
}

.button span,
.text-link span,
.arrow-link span {
  color: var(--yellow);
  font-size: 19px;
}

.text-link,
.arrow-link {
  color: #ddd;
  font-size: 13px;
  font-weight: 700;
}

.fiscal-hero {
  min-height: 850px;
  display: flex;
  align-items: center;
  position: relative;
  overflow: hidden;
  background: radial-gradient(circle at 82% 42%, rgba(255, 204, 0, 0.14), transparent 28%), linear-gradient(110deg, #121212 44%, #1b1b19 100%);
}

.hero-glow {
  position: absolute;
  width: 520px;
  height: 520px;
  right: 4%;
  top: 23%;
  border-radius: 50%;
  background: rgba(255, 204, 0, 0.08);
  filter: blur(80px);
}

.fiscal-hero-grid {
  position: relative;
  z-index: 1;
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(0, 0.9fr);
  gap: 75px;
  align-items: center;
  padding-top: 125px;
  padding-bottom: 70px;
}

.fiscal-hero-content {
  max-width: 680px;
}

.fiscal-hero h1 {
  max-width: 620px;
  margin-bottom: 27px;
  font-size: clamp(43px, 4.8vw, 68px);
}

.hero-text {
  max-width: 530px;
  margin-bottom: 25px;
  color: #c4c4c4;
  font-size: 18px;
}

.hero-offer {
  display: inline-flex;
  flex-direction: column;
  margin: 5px 0 28px;
  padding: 17px 23px;
  border-left: 3px solid var(--yellow);
  background: rgba(242, 242, 242, 0.08);
}

.hero-offer span,
.hero-offer small {
  color: #aaa;
  font-size: 11px;
}

.hero-offer strong {
  color: var(--yellow);
  font-size: 35px;
  line-height: 1.1;
}

.hero-actions {
  display: flex;
  align-items: center;
  gap: 27px;
}

.hero-trust {
  display: flex;
  align-items: center;
  gap: 9px;
  margin-top: 55px;
  color: #999;
  font-size: 11px;
}

.status-dot {
  width: 7px;
  height: 7px;
  flex: 0 0 7px;
  border-radius: 50%;
  background: var(--yellow);
  box-shadow: 0 0 0 5px rgba(255, 204, 0, 0.12);
}

.fiscal-hero-visual {
  position: relative;
  min-width: 0;
}

.fiscal-hero-visual > img {
  display: block;
  width: 100%;
  height: 570px;
  object-fit: cover;
  object-position: center;
  clip-path: polygon(8% 0, 100% 0, 100% 90%, 88% 100%, 0 100%, 0 10%);
}

.glass-card {
  border: 1px solid rgba(242, 242, 242, 0.22);
  background: rgba(242, 242, 242, 0.09);
  box-shadow: 0 18px 45px rgba(0, 0, 0, 0.25);
  backdrop-filter: blur(18px);
  -webkit-backdrop-filter: blur(18px);
}

.hero-glass {
  position: absolute;
  right: -24px;
  bottom: 28px;
  width: 235px;
  padding: 22px;
}

.hero-glass > span {
  display: block;
  margin-bottom: 17px;
  color: var(--yellow);
  font-size: 22px;
}

.hero-glass strong {
  display: block;
  font-family: var(--serif);
  font-size: 21px;
  line-height: 1.15;
}

.hero-glass small {
  display: block;
  margin-top: 16px;
  color: #aaa;
  font-size: 10px;
}

.section-space {
  padding: 125px 0;
}

.fiscal-problem {
  background: var(--white);
  color: var(--black);
}

.problem-grid,
.solution-grid,
.location-grid {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);
  gap: 95px;
  align-items: center;
}

.problem-grid h2,
.solution-content h2,
.fiscal-audience h2,
.location-grid h2 {
  font-size: clamp(38px, 4vw, 57px);
}

.problem-grid > div:last-child p,
.solution-content > p,
.location-grid > div:last-child > p:not(.eyebrow),
.faq-heading > p:not(.eyebrow) {
  color: #535353;
  font-size: 18px;
  line-height: 1.7;
}

.problem-grid > div:last-child p:last-child,
.solution-content > p:last-of-type {
  margin-bottom: 0;
}

.fiscal-solution {
  background: #181818;
  color: var(--white);
}

.solution-content h2 {
  color: var(--white);
}

.solution-content > p {
  color: #b9b9b9;
}

.solution-content .button {
  margin-top: 18px;
}

.solution-visual,
.location-visual {
  min-width: 0;
  overflow: hidden;
}

.solution-visual img,
.location-visual img {
  display: block;
  width: 100%;
  height: 500px;
  object-fit: cover;
  object-position: center;
}

.fiscal-benefits {
  background: var(--black);
  color: var(--white);
}

.fiscal-benefits h2,
.fiscal-audience h2 {
  max-width: 850px;
  margin-bottom: 55px;
  font-size: clamp(39px, 4.4vw, 60px);
}

.benefits-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 12px;
}

.benefit-card {
  min-height: 315px;
  padding: 25px 23px;
  border: 1px solid var(--line);
  background: rgba(255, 255, 255, 0.025);
}

.benefit-card.featured {
  background: var(--yellow);
  color: var(--black);
  border-color: var(--yellow);
}

.benefit-number {
  color: var(--yellow);
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 1px;
}

.featured .benefit-number {
  color: var(--black);
}

.benefit-card h3 {
  margin: 64px 0 17px;
  font-family: var(--serif);
  font-size: 26px;
  line-height: 1.1;
}

.benefit-card p {
  margin: 0;
  color: #aaa;
  font-size: 13px;
}

.featured p {
  color: #3c3c3c;
}

.fiscal-how {
  background: var(--white);
  color: var(--black);
}

.how-heading {
  margin-bottom: 60px;
}

.how-heading h2 {
  font-size: clamp(39px, 4.4vw, 60px);
}

.steps-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 12px;
}

.step-card {
  min-height: 280px;
  padding: 25px 23px;
  border: 1px solid #ccc;
  background: #f8f8f8;
}

.step-card span {
  display: grid;
  width: 42px;
  height: 42px;
  place-items: center;
  border-radius: 50%;
  background: var(--yellow);
  color: var(--black);
  font-size: 12px;
  font-weight: 700;
}

.step-card h3 {
  margin: 55px 0 13px;
  font-family: var(--serif);
  font-size: 25px;
}

.step-card p {
  margin: 0;
  color: #666;
  font-size: 14px;
}

.fiscal-audience {
  background: #f7f7f5;
  color: var(--black);
}

.fiscal-audience h2 {
  margin-bottom: 55px;
}

.audience-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 12px;
}

.audience-grid article {
  display: grid;
  grid-template-columns: 42px minmax(0, 1fr);
  gap: 15px;
  padding: 25px;
  border: 1px solid #d5d5d0;
  background: var(--white);
}

.audience-grid article > span {
  display: grid;
  width: 33px;
  height: 33px;
  place-items: center;
  border-radius: 50%;
  background: var(--black);
  color: var(--yellow);
  font-weight: 700;
}

.audience-grid h3 {
  margin-bottom: 8px;
  font-size: 16px;
}

.audience-grid p {
  margin: 0;
  color: #666;
  font-size: 13px;
}

.fiscal-location {
  background: var(--white);
  color: var(--black);
}

.location-grid h2 {
  max-width: 620px;
}

.location-grid > div:last-child > p:not(.eyebrow) {
  color: #535353;
}

.location-grid .arrow-link {
  display: inline-block;
  margin-top: 15px;
  color: var(--black);
}

.fiscal-plan {
  background: var(--black);
  color: var(--white);
}

.plan-wrapper {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(0, 0.7fr);
  gap: 90px;
  align-items: center;
}

.plan-wrapper h2 {
  max-width: 620px;
  font-size: clamp(40px, 4.5vw, 62px);
}

.plan-wrapper > div:first-child > p:not(.eyebrow) {
  color: #aaa;
  font-size: 17px;
}

.plan-card {
  padding: 30px 25px;
  border: 1px solid var(--yellow);
  background: var(--yellow);
  color: var(--black);
}

.plan-card > span {
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 1px;
}

.plan-card strong {
  display: block;
  margin: 22px 0 10px;
  font-size: 52px;
  line-height: 1;
}

.plan-card strong small {
  font-size: 18px;
}

.plan-card strong em {
  color: var(--black);
  font-size: 17px;
  font-style: normal;
  font-weight: 400;
}

.plan-card > p {
  color: #4d4d4d;
  font-size: 13px;
}

.plan-card ul {
  padding: 17px 0 0;
  margin: 18px 0 0;
  border-top: 1px solid rgba(18, 18, 18, 0.25);
  list-style: none;
}

.plan-card li {
  margin-bottom: 8px;
  font-size: 12px;
}

.plan-card li::before {
  content: '✓';
  margin-right: 8px;
}

.plan-card .button {
  width: 100%;
  margin-top: 18px;
}

.plan-card .plan-cta {
  min-height: 64px;
  padding: 17px 25px;
  background: var(--black);
  color: var(--yellow);
  box-shadow: 0 0 0 4px rgba(18, 18, 18, 0.12), 0 12px 25px rgba(18, 18, 18, 0.25);
  font-size: 15px;
}

.plan-card .plan-cta span {
  color: var(--yellow);
}

.plan-card .plan-cta:hover {
  background: #2c2c2c;
  color: var(--yellow);
}

.fiscal-faq {
  background: var(--white);
  color: var(--black);
}

.faq-wrapper {
  display: grid;
  grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.2fr);
  gap: 100px;
  align-items: start;
}

.faq-heading h2 {
  max-width: 450px;
  font-size: clamp(40px, 4.2vw, 58px);
}

.faq-heading > p:not(.eyebrow) {
  max-width: 400px;
}

.faq-heading .button {
  margin-top: 15px;
}

.faq-list {
  border-top: 1px solid #ccc;
}

.faq-list details {
  border-bottom: 1px solid #ccc;
}

.faq-list summary {
  position: relative;
  padding: 20px 40px 20px 0;
  cursor: pointer;
  list-style: none;
  font-size: 15px;
  font-weight: 700;
}

.faq-list summary::-webkit-details-marker {
  display: none;
}

.faq-list summary::after {
  position: absolute;
  top: 17px;
  right: 0;
  content: '+';
  color: #907500;
  font-size: 22px;
  font-weight: 400;
}

.faq-list details[open] summary::after {
  content: '−';
}

.faq-list details p {
  max-width: 600px;
  margin: 0 0 20px;
  color: #666;
  font-size: 13px;
}

.fiscal-final-cta {
  padding: 110px 0;
  background: var(--yellow);
  color: var(--black);
  text-align: center;
}

.fiscal-final-cta h2 {
  max-width: 850px;
  margin: 0 auto 25px;
  font-size: clamp(42px, 5vw, 68px);
}

.fiscal-final-cta h2 em {
  color: var(--black);
}

.fiscal-final-cta > div > p:not(.eyebrow) {
  max-width: 590px;
  margin: 0 auto 28px;
  color: #4d4100;
  font-size: 17px;
}

.fiscal-final-cta .hero-trust {
  justify-content: center;
  margin-top: 38px;
  color: #4d4100;
}

.final-whatsapp-cta {
  min-height: 68px;
  padding: 20px 34px;
  background: var(--black);
  color: var(--yellow);
  box-shadow: 0 0 0 5px rgba(18, 18, 18, 0.12), 0 15px 30px rgba(18, 18, 18, 0.25);
  font-size: 16px;
}

.final-whatsapp-cta span {
  color: var(--yellow);
}

.final-whatsapp-cta:hover {
  background: #2c2c2c;
  color: var(--yellow);
}

.floating-whatsapp {
  position: fixed;
  right: 24px;
  bottom: 24px;
  z-index: 20;
  display: inline-flex;
  align-items: center;
  gap: 10px;
  padding: 14px 18px;
  border: 1px solid rgba(255, 255, 255, 0.2);
  border-radius: 50px;
  background: #25d366;
  color: #071b0d;
  box-shadow: 0 12px 30px rgba(0, 0, 0, 0.3);
  font-size: 12px;
}

.floating-whatsapp span {
  font-size: 17px;
}

.floating-whatsapp:hover {
  background: #4be282;
  transform: translateY(-3px);
}

.site-footer {
  padding: 65px 0 25px;
  background: var(--black);
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr;
  gap: 50px;
  padding-bottom: 50px;
}

.footer-grid p {
  margin-top: 20px;
  color: #888;
  font-size: 13px;
}

.footer-grid h4 {
  margin: 4px 0 17px;
  color: var(--yellow);
  font-size: 12px;
  letter-spacing: 2px;
  text-transform: uppercase;
}

.footer-grid > div > a:not(.brand) {
  display: block;
  margin: 9px 0;
  color: #aaa;
  font-size: 13px;
}

.footer-grid > div > a:hover {
  color: var(--yellow);
}

.footer-bottom {
  display: flex;
  justify-content: space-between;
  padding-top: 22px;
  border-top: 1px solid var(--line);
  color: #666;
  font-size: 10px;
}

@media (max-width: 1100px) {
  .fiscal-hero-grid,
  .problem-grid,
  .solution-grid,
  .location-grid,
  .plan-wrapper,
  .faq-wrapper {
    gap: 55px;
  }

  .benefits-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 900px) {
  .fiscal-hero-grid,
  .problem-grid,
  .solution-grid,
  .location-grid,
  .plan-wrapper,
  .faq-wrapper {
    grid-template-columns: 1fr;
  }

  .fiscal-hero {
    min-height: 0;
    padding: 130px 0 80px;
  }

  .fiscal-hero-grid {
    padding-top: 0;
    padding-bottom: 0;
  }

  .fiscal-hero-visual {
    max-width: 620px;
  }

  .steps-grid {
    grid-template-columns: 1fr;
  }

  .step-card {
    min-height: 0;
  }

  .plan-wrapper,
  .faq-wrapper {
    gap: 45px;
  }

  .footer-grid {
    grid-template-columns: 1fr 1fr;
  }

  .footer-grid > div:first-child {
    grid-column: span 2;
  }
}

@media (max-width: 650px) {
  .container {
    width: min(100% - 32px, 1160px);
  }

  .header-inner {
    height: 75px;
  }

  .brand-logo {
    height: 43px;
    max-width: 180px;
  }

  .footer-brand .brand-logo {
    height: 43px;
  }

  .main-nav {
    display: none;
    position: absolute;
    top: 75px;
    left: 0;
    right: 0;
    align-items: stretch;
    flex-direction: column;
    gap: 0;
    padding: 20px 16px;
    border-bottom: 1px solid var(--line);
    background: var(--black);
  }

  .main-nav.open {
    display: flex;
  }

  .main-nav a {
    padding: 13px 0;
  }

  .main-nav .nav-cta {
    margin-top: 8px;
    text-align: center;
  }

  .menu-toggle {
    display: block;
  }

  .fiscal-hero {
    padding: 145px 0 95px;
  }

  .fiscal-hero h1 {
    font-size: 42px;
  }

  .hero-text {
    font-size: 16px;
  }

  .hero-actions {
    align-items: flex-start;
    flex-direction: column;
    gap: 18px;
  }

  .hero-trust {
    align-items: flex-start;
    margin-top: 48px;
  }

  .fiscal-hero-visual {
    display: none;
  }

  .section-space {
    padding: 78px 0;
  }

  .problem-grid h2,
  .solution-content h2,
  .fiscal-benefits h2,
  .how-heading h2,
  .fiscal-audience h2,
  .location-grid h2,
  .plan-wrapper h2,
  .faq-heading h2 {
    font-size: 38px;
  }

  .problem-grid > div:last-child p,
  .solution-content > p,
  .location-grid > div:last-child > p:not(.eyebrow),
  .faq-heading > p:not(.eyebrow) {
    font-size: 16px;
  }

  .solution-visual img,
  .location-visual img {
    height: 330px;
  }

  .benefits-grid,
  .audience-grid {
    grid-template-columns: 1fr;
  }

  .benefit-card {
    min-height: 0;
  }

  .benefit-card h3 {
    margin-top: 40px;
  }

  .plan-card strong {
    font-size: 48px;
  }

  .plan-card .plan-cta,
  .final-whatsapp-cta {
    width: 100%;
  }

  .faq-list summary {
    padding: 19px 38px 19px 0;
    font-size: 14px;
  }

  .faq-list details p {
    font-size: 13px;
  }

  .fiscal-final-cta {
    padding: 80px 0;
  }

  .fiscal-final-cta h2 {
    font-size: 43px;
  }

  .floating-whatsapp {
    right: 16px;
    bottom: 16px;
    padding: 13px 16px;
  }

  .footer-bottom {
    align-items: flex-start;
    flex-direction: column;
    gap: 15px;
  }
}