/* =========================================================
   SMCA Associates — Design tokens
   Ink navy + brass, "ledger" motif for a CA/audit firm
   ========================================================= */
:root{
  --ink: #0E1B31;
  --ink-soft: #16294A;
  --ink-soft-2: #1D3459;
  --paper: #F1F0EA;
  --paper-2: #E8E6DC;
  --white: #FFFFFF;
  --brass: #B08947;
  --brass-light: #D8B876;
  --text: #1C2534;
  --muted: #5B6472;
  --muted-on-ink: #AEB9CC;
  --line: #D9D4C6;
  --line-on-ink: rgba(216,184,118,0.28);

  --font-display: 'Fraunces', serif;
  --font-body: 'Inter', system-ui, sans-serif;
  --font-mono: 'IBM Plex Mono', ui-monospace, monospace;

  --max: 1160px;
  --radius: 2px;
}

*{ box-sizing:border-box; }
html{ scroll-behavior:smooth; }
body{
  margin:0;
  font-family:var(--font-body);
  color:var(--text);
  background:var(--white);
  -webkit-font-smoothing:antialiased;
  font-size:16px;
  line-height:1.6;
}
img{ max-width:100%; display:block; }
a{ color:inherit; }
h1,h2,h3,h4{ font-family:var(--font-display); font-weight:600; margin:0 0 0.5em; letter-spacing:-0.01em; }
p{ margin:0 0 1em; color:var(--muted); }
ul{ margin:0; padding:0; }

@media (prefers-reduced-motion: reduce){
  html{ scroll-behavior:auto; }
  *{ animation-duration:0.001ms !important; transition-duration:0.001ms !important; }
}

.wrap{ max-width:var(--max); margin:0 auto; padding:0 28px; }

/* Focus visibility */
a:focus-visible, button:focus-visible, input:focus-visible, textarea:focus-visible{
  outline:2px solid var(--brass);
  outline-offset:3px;
}

/* =========================================================
   Scroll progress bar
   ========================================================= */
.scroll-progress{
  position:fixed; top:0; left:0; height:3px; width:0%;
  background:linear-gradient(90deg, var(--brass), var(--brass-light));
  z-index:60; transition:width .1s linear;
}

/* =========================================================
   Header
   ========================================================= */
.site-header{
  position:sticky; top:0; z-index:50;
  background:rgba(14,27,49,0.94);
  backdrop-filter:blur(8px);
  border-bottom:1px solid var(--line-on-ink);
  transition:height .25s ease, box-shadow .25s ease;
}
.site-header.scrolled{
  box-shadow:0 8px 24px rgba(0,0,0,0.28);
}
.header-inner{
  display:flex; align-items:center; justify-content:space-between;
  height:72px;
  transition:height .25s ease;
}
.site-header.scrolled .header-inner{ height:58px; }
.brand{ display:flex; flex-direction:column; text-decoration:none; line-height:1.1; }
.brand-mark{
  font-family:var(--font-display); font-weight:700; font-size:22px; letter-spacing:0.04em;
  color:var(--white);
}
.brand-sub{
  font-family:var(--font-mono); font-size:10px; letter-spacing:0.14em; text-transform:uppercase;
  color:var(--brass-light);
}
.site-nav{ display:flex; align-items:center; gap:28px; }
.site-nav a{
  font-size:14px; text-decoration:none; color:var(--muted-on-ink);
  transition:color .15s ease;
}
.site-nav a:hover{ color:var(--white); }
.nav-cta{
  border:1px solid var(--brass); color:var(--brass-light) !important;
  padding:8px 16px; border-radius:var(--radius);
}
.nav-cta:hover{ background:var(--brass); color:var(--ink) !important; }

.nav-toggle{
  display:none; flex-direction:column; justify-content:center; gap:5px;
  width:36px; height:36px; background:none; border:none; cursor:pointer; padding:0;
}
.nav-toggle span{ width:100%; height:2px; background:var(--white); }

/* =========================================================
   Buttons
   ========================================================= */
.btn{
  display:inline-flex; align-items:center; justify-content:center;
  padding:13px 26px; font-size:14px; font-weight:600; text-decoration:none;
  border-radius:var(--radius); border:1px solid transparent; cursor:pointer;
  transition:transform .15s ease, background .15s ease, color .15s ease, border-color .15s ease;
  font-family:var(--font-body);
}
.btn-brass{ background:var(--brass); color:var(--ink); }
.btn-brass:hover{ background:var(--brass-light); transform:translateY(-1px); }
.btn-ghost{ border-color:rgba(255,255,255,0.35); color:var(--white); }
.btn-ghost:hover{ border-color:var(--brass-light); color:var(--brass-light); }
.btn-block{ width:100%; }

/* =========================================================
   Hero
   ========================================================= */
.hero{
  position:relative;
  background:var(--ink);
  color:var(--white);
  padding:96px 0 76px;
  overflow:hidden;
}
.ledger-lines{
  position:absolute; inset:0; pointer-events:none;
  background-image:repeating-linear-gradient(
    to bottom, transparent 0 47px, var(--line-on-ink) 47px 48px
  );
  mask-image:linear-gradient(to bottom, transparent, black 12%, black 88%, transparent);
  opacity:0.6;
}
.hero-inner{
  position:relative;
  display:grid; grid-template-columns:1.35fr 0.9fr; gap:56px; align-items:center;
}
.eyebrow{
  font-family:var(--font-mono); font-size:12px; letter-spacing:0.14em; text-transform:uppercase;
  color:var(--brass-light); margin-bottom:18px;
}
.hero h1{
  font-size:clamp(34px,4.6vw,56px); line-height:1.06; color:var(--white); max-width:14ch;
}
.hero-lede{ font-size:17px; color:var(--muted-on-ink); max-width:46ch; margin-top:18px; }
.hero-actions{ display:flex; gap:14px; margin:30px 0 44px; flex-wrap:wrap; }

.hero-stats{
  display:grid; grid-template-columns:repeat(4,1fr); gap:20px;
  border-top:1px solid var(--line-on-ink); padding-top:24px; margin:0;
}
.hero-stats > div{ display:flex; flex-direction:column; gap:4px; }
.hero-stats dt{
  font-family:var(--font-mono); font-size:26px; color:var(--brass-light); font-variant-numeric:tabular-nums;
}
.hero-stats dd{ margin:0; font-size:12px; color:var(--muted-on-ink); }

.hero-seal-wrap{ display:flex; align-items:center; justify-content:center; }
.seal{ width:260px; height:260px; animation:spin 60s linear infinite; }
@keyframes spin{ from{ transform:rotate(0deg);} to{ transform:rotate(360deg);} }
.seal svg{ width:100%; height:100%; }
.seal-ring-outer{ fill:none; stroke:var(--brass); stroke-width:1.4; opacity:0.7; }
.seal-ring-inner{ fill:none; stroke:var(--brass-light); stroke-width:1; opacity:0.45; }
.seal-text{ font-family:var(--font-mono); font-size:9.2px; letter-spacing:0.12em; fill:var(--brass-light); }
.seal-center-1{ font-family:var(--font-display); font-size:26px; fill:var(--white); font-weight:600; }
.seal-center-2{ font-family:var(--font-mono); font-size:10px; letter-spacing:0.24em; fill:var(--brass-light); }

/* =========================================================
   Section shells
   ========================================================= */
.section{ padding:96px 0; }
.section-ink{ background:var(--ink); color:var(--white); }
.section-ink p{ color:var(--muted-on-ink); }
.section-paper{ background:var(--paper); }

.kicker{
  font-family:var(--font-mono); font-size:12px; letter-spacing:0.14em; text-transform:uppercase;
  color:var(--brass); margin-bottom:14px;
}
.kicker-on-ink{ color:var(--brass-light); }
h2{ font-size:clamp(26px,3.2vw,38px); max-width:20ch; }
.on-ink{ color:var(--white); }
.section-lede{ font-size:16px; max-width:62ch; margin-top:-6px; }
.on-ink-lede{ color:var(--muted-on-ink); }

/* =========================================================
   Overview
   ========================================================= */
.two-col{ display:grid; grid-template-columns:1.5fr 1fr; gap:64px; align-items:start; }
.mini-block{ margin-top:28px; padding-top:22px; border-top:1px solid var(--line); }
.mini-block h3{ font-size:18px; margin-bottom:8px; }

.fact-card{
  background:var(--ink); color:var(--white);
  padding:32px; border-radius:var(--radius);
  position:sticky; top:96px;
}
.fact-card-label{
  font-family:var(--font-mono); font-size:11px; letter-spacing:0.14em; text-transform:uppercase;
  color:var(--brass-light); margin-bottom:18px;
}
.fact-list{ margin:0; }
.fact-list > div{
  display:flex; justify-content:space-between; gap:16px;
  padding:11px 0; border-top:1px solid var(--line-on-ink);
  font-size:13.5px;
}
.fact-list > div:first-child{ border-top:none; }
.fact-list dt{ color:var(--muted-on-ink); }
.fact-list dd{ margin:0; text-align:right; font-weight:500; }
.fact-list a{ text-decoration:none; color:var(--brass-light); }

/* =========================================================
   Values
   ========================================================= */
.value-grid{
  display:grid; grid-template-columns:repeat(3,1fr); gap:1px;
  background:var(--line-on-ink); margin-top:40px; border:1px solid var(--line-on-ink);
}
.value-card{ background:var(--ink); padding:32px 28px; }
.value-card h3{ color:var(--brass-light); font-size:18px; }
.value-card p{ font-size:14.5px; margin:0; }

/* =========================================================
   Why us — reason list
   ========================================================= */
.reason-list{ list-style:none; margin:44px 0 0; padding:0; }
.reason-list li{
  display:grid; grid-template-columns:64px 1fr; gap:20px;
  padding:26px 0; border-top:1px solid var(--line);
}
.reason-list li:last-child{ border-bottom:1px solid var(--line); }
.reason-num{
  font-family:var(--font-mono); color:var(--brass); font-size:14px; letter-spacing:0.06em; padding-top:2px;
}
.reason-list h3{ font-size:19px; margin-bottom:6px; }
.reason-list p{ margin:0; font-size:15px; max-width:64ch; }

/* =========================================================
   Standards / quality
   ========================================================= */
.standards-grid{
  display:grid; grid-template-columns:repeat(3,1fr); gap:24px; margin-top:40px;
}
.standard-card{
  background:var(--white); border:1px solid var(--line); padding:26px; border-radius:var(--radius);
}
.standard-tag{
  font-family:var(--font-mono); font-size:11px; letter-spacing:0.12em; color:var(--brass);
  margin-bottom:10px;
}
.standard-card h3{ font-size:17px; margin-bottom:8px; }
.standard-card p{ font-size:14px; margin:0; }

.qc-strip{
  margin-top:48px; padding-top:36px; border-top:1px solid var(--line);
  display:grid; grid-template-columns:repeat(4,1fr); gap:28px;
}
.qc-strip h4{ font-size:14px; color:var(--text); margin-bottom:6px; }
.qc-strip p{ font-size:13.5px; margin:0; }

/* =========================================================
   Services
   ========================================================= */
.service-grid{
  display:grid; grid-template-columns:repeat(3,1fr); gap:24px; margin-top:40px;
}
.service-card{
  padding:28px; border:1px solid var(--line); border-radius:var(--radius);
  transition:border-color .15s ease;
}
.service-card:hover{ border-color:var(--brass); }
.service-card h3{ font-size:19px; margin-bottom:10px; }
.service-card p{ font-size:14.5px; margin:0; }

.additional-services{ margin-top:48px; padding-top:32px; border-top:1px solid var(--line); }
.additional-services h3{ font-size:15px; text-transform:uppercase; letter-spacing:0.06em; font-family:var(--font-mono); color:var(--muted); margin-bottom:16px; }
.pill-list{ display:flex; flex-wrap:wrap; gap:10px; list-style:none; }
.pill-list li{
  border:1px solid var(--line); padding:9px 16px; border-radius:999px; font-size:13.5px; color:var(--text);
}

/* =========================================================
   Sector stats (ledger table)
   ========================================================= */
.ledger-table{ margin-top:44px; border-top:1px solid var(--line-on-ink); }
.ledger-row{
  display:grid; grid-template-columns:1fr auto; align-items:center;
  padding:13px 0; border-bottom:1px solid var(--line-on-ink);
  position:relative;
}
.ledger-row span:first-child{ font-size:15px; z-index:1; }
.ledger-row .num{
  font-family:var(--font-mono); font-variant-numeric:tabular-nums; font-size:15px; color:var(--brass-light); z-index:1;
}
.ledger-row::before{
  content:""; position:absolute; left:0; bottom:0; height:2px; width:calc(var(--pct,0) * 1%);
  background:var(--brass); opacity:0.35;
}
.ledger-head{ font-family:var(--font-mono); font-size:11px; letter-spacing:0.1em; text-transform:uppercase; color:var(--muted-on-ink); }
.ledger-head::before{ display:none; }
.ledger-total{ font-weight:600; border-bottom:none; border-top:1px solid var(--brass); margin-top:6px; padding-top:18px; }
.ledger-total .num{ color:var(--white); font-size:18px; }
.ledger-total::before{ display:none; }

.highlight-strip{
  margin-top:44px; padding:26px 28px; border:1px solid var(--line-on-ink); border-radius:var(--radius);
}
.highlight-strip p{ margin:0; font-size:14.5px; color:var(--muted-on-ink); }

/* =========================================================
   Assignments
   ========================================================= */
.assignment-list{ list-style:none; margin-top:36px; max-width:820px; }
.assignment-list li{
  padding:16px 0 16px 28px; border-top:1px solid var(--line); font-size:15.5px;
  position:relative; color:var(--text);
}
.assignment-list li:last-child{ border-bottom:1px solid var(--line); }
.assignment-list li::before{
  content:"—"; position:absolute; left:0; color:var(--brass);
}

/* =========================================================
   Team
   ========================================================= */
.team-grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:24px; margin-top:40px; }
.team-card{ border:1px solid var(--line); border-radius:var(--radius); padding:30px; }
.team-initial{
  width:52px; height:52px; border-radius:50%; background:var(--ink); color:var(--brass-light);
  display:flex; align-items:center; justify-content:center; font-family:var(--font-mono); font-size:15px;
  margin-bottom:18px;
}
.team-card h3{ font-size:19px; margin-bottom:4px; }
.team-role{ font-size:13px; color:var(--brass); margin-bottom:2px; }
.team-years{ font-size:12.5px; font-family:var(--font-mono); color:var(--muted); margin-bottom:14px; }
.team-expertise{ font-size:14px; margin:0; }

.manpower-block{
  margin-top:56px; padding-top:44px; border-top:1px solid var(--line);
  display:grid; grid-template-columns:1fr 1fr; gap:56px; align-items:start;
}
.manpower-table{ border-top:1px solid var(--line); }
.mp-row{
  display:grid; grid-template-columns:1fr auto; padding:12px 0; border-bottom:1px solid var(--line); font-size:14.5px;
}
.mp-row .num{ font-family:var(--font-mono); font-variant-numeric:tabular-nums; color:var(--brass); }
.mp-head{ font-family:var(--font-mono); font-size:11px; letter-spacing:0.08em; text-transform:uppercase; color:var(--muted); }
.mp-total{ font-weight:700; border-top:1px solid var(--text); border-bottom:none; }
.manpower-copy h3{ font-size:19px; margin-bottom:12px; }
.manpower-copy p{ font-size:14.5px; }

/* =========================================================
   Technology
   ========================================================= */
.tech-grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:24px; margin-top:40px; }
.tech-card{ background:var(--white); border:1px solid var(--line); border-radius:var(--radius); padding:26px; }
.tech-card h3{ font-size:16.5px; margin-bottom:8px; }
.tech-card p{ font-size:14px; margin:0; font-family:var(--font-body); }

/* =========================================================
   Accordion (client experience)
   ========================================================= */
.accordion{ margin-top:44px; border-top:1px solid var(--line); }
.acc-item{ border-bottom:1px solid var(--line); }
.acc-trigger{
  width:100%; text-align:left; background:none; border:none; cursor:pointer;
  padding:22px 4px; display:flex; flex-direction:column; gap:4px;
  font-family:var(--font-display); font-size:19px; font-weight:600; color:var(--text);
}
.acc-trigger:hover{ color:var(--brass); }
.acc-count{
  font-family:var(--font-mono); font-size:11.5px; font-weight:400; letter-spacing:0.02em;
  text-transform:none; color:var(--muted);
}
.acc-trigger::after{
  content:"+"; position:relative; float:right; margin-top:-30px;
  font-family:var(--font-body); font-size:22px; color:var(--brass);
}
.acc-trigger[aria-expanded="true"]::after{ content:"–"; }
.acc-panel{
  max-height:0; overflow:hidden; transition:max-height .28s ease;
}
.acc-panel-inner{ padding:0 4px 26px; }
.acc-panel h4{ font-size:13px; text-transform:uppercase; letter-spacing:0.04em; font-family:var(--font-mono); color:var(--brass); margin:16px 0 6px; }
.acc-panel h4:first-child{ margin-top:0; }
.acc-panel p{ font-size:14.5px; margin:0; color:var(--text); }

/* =========================================================
   Contact
   ========================================================= */
.contact-inner{ display:grid; grid-template-columns:1.1fr 0.9fr; gap:64px; align-items:start; }
.contact-cards{ display:flex; flex-direction:column; gap:1px; margin:36px 0; background:var(--line-on-ink); border:1px solid var(--line-on-ink); }
.contact-card{
  display:flex; justify-content:space-between; align-items:center; gap:16px;
  background:var(--ink-soft); padding:18px 20px; text-decoration:none; color:var(--white);
  transition:background .15s ease;
}
a.contact-card:hover{ background:var(--ink-soft-2); }
.contact-label{ font-family:var(--font-mono); font-size:11px; letter-spacing:0.1em; text-transform:uppercase; color:var(--brass-light); }
.contact-value{ font-size:14.5px; text-align:right; }
.reasons-recap{ list-style:none; display:flex; flex-direction:column; gap:10px; }
.reasons-recap li{ font-size:14px; color:var(--muted-on-ink); padding-left:20px; position:relative; }
.reasons-recap li::before{ content:"·"; position:absolute; left:4px; color:var(--brass); font-size:20px; line-height:0.6; }

.contact-form{
  background:var(--white); padding:32px; border-radius:var(--radius); display:flex; flex-direction:column; gap:18px;
}
.contact-form label{ display:flex; flex-direction:column; gap:8px; font-size:13px; color:var(--muted); }
.contact-form input, .contact-form textarea{
  font-family:var(--font-body); font-size:15px; padding:12px 14px; border:1px solid var(--line);
  border-radius:var(--radius); color:var(--text); background:var(--white); resize:vertical;
}
.contact-form input:focus, .contact-form textarea:focus{ border-color:var(--brass); }
.form-note{ font-size:12px; color:var(--muted); margin:0; text-align:center; }

/* =========================================================
   Footer
   ========================================================= */
.site-footer{ background:var(--ink); color:var(--muted-on-ink); padding:44px 0; }
.footer-inner{ display:flex; flex-direction:column; align-items:center; gap:10px; text-align:center; }
.footer-brand{ display:flex; flex-direction:column; align-items:center; margin-bottom:6px; }
.footer-brand .brand-mark{ color:var(--white); }
.site-footer p{ margin:0; font-size:13px; color:var(--muted-on-ink); }
.footer-copy{ font-family:var(--font-mono); font-size:11px; margin-top:8px; }

/* =========================================================
   Motion & interactivity
   ========================================================= */
.reveal{
  opacity:0;
  transform:translateY(28px);
  transition:opacity .7s cubic-bezier(.16,.84,.44,1), transform .7s cubic-bezier(.16,.84,.44,1);
  will-change:opacity, transform;
}
.reveal.in-view{ opacity:1; transform:none; }

/* Count numbers keep tabular width so they don't jump */
.count{ font-variant-numeric:tabular-nums; }

/* Hero seal: spin (inner) + pointer parallax (outer wrapper), independent transforms */
.hero-seal-wrap{ transition:transform .25s ease-out; }

/* Ledger bars animate from 0 only once revealed */
.ledger-table .ledger-row::before{
  width:0;
  transition:width 1.1s cubic-bezier(.16,.84,.44,1);
}
.ledger-table.in-view .ledger-row::before{
  width:calc(var(--pct,0) * 1%);
}

/* Card hover depth */
.value-card, .standard-card, .service-card, .team-card, .tech-card{
  transition:transform .25s ease, box-shadow .25s ease, border-color .25s ease;
}
.value-card:hover{ transform:translateY(-4px); }
.standard-card:hover, .service-card:hover, .team-card:hover, .tech-card:hover{
  transform:translateY(-5px);
  box-shadow:0 16px 32px rgba(14,27,49,0.10);
  border-color:var(--brass);
}
.contact-card{ transition:background .15s ease, transform .2s ease; }
a.contact-card:hover{ transform:translateX(4px); }

.reason-list li{ transition:background-color .25s ease; }
.reason-list li:hover{ background:rgba(176,137,71,0.05); }
.reason-list li:hover .reason-num{ color:var(--brass-light); background:var(--ink); }
.reason-num{ transition:color .25s ease, background-color .25s ease; padding:2px 6px; border-radius:2px; width:fit-content; }

.assignment-list li, .pill-list li{ transition:transform .2s ease; }
.pill-list li:hover{ transform:translateY(-2px); border-color:var(--brass); color:var(--brass); }

.btn{ position:relative; overflow:hidden; }
.btn-brass:active, .btn-ghost:active{ transform:scale(.97); }

/* Nav underline sweep */
.site-nav a:not(.nav-cta){ position:relative; }
.site-nav a:not(.nav-cta)::after{
  content:""; position:absolute; left:0; right:100%; bottom:2px; height:1px;
  background:var(--brass-light); transition:right .2s ease;
}
.site-nav a:not(.nav-cta):hover::after{ right:0; }
.site-nav a.active:not(.nav-cta){ color:var(--white); }
.site-nav a.active:not(.nav-cta)::after{ right:0; }

/* =========================================================
   Responsive
   ========================================================= */
@media (max-width:980px){
  .two-col, .contact-inner, .manpower-block{ grid-template-columns:1fr; }
  .fact-card{ position:static; }
  .value-grid, .standards-grid, .service-grid, .team-grid, .tech-grid{ grid-template-columns:repeat(2,1fr); }
  .qc-strip{ grid-template-columns:repeat(2,1fr); }
  .hero-inner{ grid-template-columns:1fr; }
  .hero-seal-wrap{ order:-1; }
  .seal{ width:180px; height:180px; margin:0 auto 12px; }
  .hero-stats{ grid-template-columns:repeat(2,1fr); }
}

@media (max-width:720px){
  .site-nav{
    position:absolute; top:72px; left:0; right:0; background:var(--ink);
    flex-direction:column; align-items:flex-start; gap:0; padding:8px 28px 20px;
    border-bottom:1px solid var(--line-on-ink);
    display:none;
  }
  .site-nav.open{ display:flex; }
  .site-nav a{ width:100%; padding:14px 0; border-top:1px solid var(--line-on-ink); }
  .site-nav a:first-child{ border-top:none; }
  .nav-cta{ margin-top:8px; text-align:center; }
  .nav-toggle{ display:flex; }

  .value-grid, .standards-grid, .service-grid, .team-grid, .tech-grid{ grid-template-columns:1fr; }
  .qc-strip{ grid-template-columns:1fr; }
  .reason-list li{ grid-template-columns:40px 1fr; }
  .section{ padding:64px 0; }
  .hero{ padding:64px 0 48px; }
}