:root{--forest:#0c2c29;--deep:#071d1b;--paper:#eee9d9;--cream:#faf6e9;--ink:#14342d;--orange:#e46b37;--line:#8ba095;--mint:#b9d2b6}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--paper);color:var(--ink);font-family:"Hiragino Kaku Gothic ProN","Yu Gothic",sans-serif}button,a{touch-action:manipulation}a{color:inherit}button:focus-visible,a:focus-visible{outline:3px solid var(--orange);outline-offset:4px}.skip{position:absolute;z-index:30;left:12px;top:-80px;background:#fff;padding:10px}.skip:focus{top:12px}.demo-notice{padding:8px 20px;background:#e1dece;color:#234039;font-size:12px;text-align:center;line-height:1.65}.topbar{height:79px;display:flex;align-items:center;justify-content:space-between;padding:0 clamp(20px,4vw,80px);background:var(--forest);color:var(--cream);border-bottom:1px solid #335049}.wordmark{text-decoration:none;font-size:22px;font-weight:800;letter-spacing:-.06em;white-space:nowrap}.wordmark span{font-family:"Yu Mincho",serif;font-size:14px;font-weight:400}.wordmark small{display:block;font:8px/1.2 ui-monospace,SFMono-Regular,monospace;letter-spacing:.19em;margin-top:3px;color:#b3c8b6}.topbar nav{display:flex;gap:clamp(12px,2vw,30px);font-size:12px;font-weight:700}.topbar nav a{text-decoration:none}.topbar nav a:hover{text-decoration:underline}.hero{position:relative;min-height:min(780px,calc(100vh - 110px));background:var(--forest);color:var(--cream);display:grid;grid-template-columns:52% 48%;overflow:hidden}.hero:before{content:"";position:absolute;left:50.5%;top:0;bottom:0;width:1px;background:#47675b;opacity:.8}.hero-index{position:absolute;top:31px;left:clamp(20px,4vw,80px);right:clamp(20px,4vw,80px);display:flex;justify-content:space-between;font:11px/1 ui-monospace,SFMono-Regular,monospace;letter-spacing:.15em;color:#bed1bf}.hero-copy{align-self:center;position:relative;z-index:2;padding:110px 5vw 100px max(20px,6.8vw)}.eyebrow{font:11px ui-monospace,SFMono-Regular,monospace;letter-spacing:.22em;color:var(--mint)}h1,h2,h3,p{margin-top:0}.hero h1{font-size:clamp(76px,10.8vw,190px);line-height:.94;letter-spacing:-.12em;white-space:nowrap;margin:29px 0 35px;font-weight:900}.hero h1 strong{color:var(--orange);font-weight:900}.hero-copy>p:not(.eyebrow){font-size:15px;line-height:2;max-width:450px}.hero-link{display:inline-flex;align-items:center;justify-content:space-between;gap:44px;margin-top:30px;padding:16px 18px;border:1px solid var(--cream);min-width:235px;text-decoration:none;font-weight:700;font-size:13px}.hero-link:hover{background:var(--cream);color:var(--forest)}.ledger-art{position:relative;align-self:center;height:650px;margin:70px max(25px,4vw) 50px 0}.ledger-art:before{content:"";position:absolute;inset:10% 0 5% 0;border:1px solid #315149;background:repeating-linear-gradient(0deg,transparent 0 34px,#315149 35px 36px);opacity:.6}.folio{position:absolute;top:14%;bottom:12%;width:53%;border:1px solid #839b86;box-shadow:14px 18px 0 rgba(0,0,0,.14);display:flex;flex-direction:column;justify-content:space-between;padding:24px;transform-origin:left center;animation:folio-open 1.1s both}.folio span{font:900 clamp(100px,13vw,240px)/.82 Arial,sans-serif;letter-spacing:-.11em}.folio b{writing-mode:vertical-rl;align-self:flex-end;font:700 12px ui-monospace,monospace;letter-spacing:.4em}.folio-back{right:3%;background:#a5ba9e;color:#173d34;transform:rotate(10deg);animation-delay:.18s}.folio-middle{right:17%;background:var(--orange);color:var(--deep);transform:rotate(0deg);animation-delay:.12s}.folio-front{right:31%;background:var(--paper);color:var(--forest);transform:rotate(-9deg)}.folio-front i{position:absolute;left:24px;right:24px;top:45%;height:1px;background:var(--forest);box-shadow:0 24px var(--forest),0 48px var(--forest),0 72px var(--forest)}.clip{position:absolute;z-index:5;width:72px;height:18px;right:27%;top:10%;border:6px solid var(--orange);border-radius:15px;transform:rotate(-10deg)}.hero-rule{position:absolute;bottom:5%;right:0;font:10px ui-monospace,monospace;letter-spacing:.1em;color:#b8c6b9}.hero-bottom{position:absolute;bottom:0;left:0;right:0;height:57px;display:flex;align-items:center;justify-content:space-between;padding:0 clamp(20px,4vw,80px);border-top:1px solid #47675b;font-size:11px;letter-spacing:.16em}@keyframes folio-open{from{opacity:0;translate:0 70px}to{opacity:1;translate:0 0}}.folios-section{padding:100px clamp(20px,5vw,100px) 125px;background:var(--paper)}.section-caption{display:flex;justify-content:space-between;gap:12px;padding-bottom:14px;border-bottom:1px solid var(--line);font:11px ui-monospace,SFMono-Regular,monospace;letter-spacing:.16em}.folios-section h2{font-size:clamp(50px,8vw,116px);letter-spacing:-.11em;line-height:1.08;margin:50px 0 65px;font-weight:900}.folio-row{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.folio-row article{min-height:385px;background:var(--cream);padding:25px 30px;position:relative;overflow:hidden;border-top:10px solid var(--forest);display:flex;flex-direction:column}.folio-row article:nth-child(2){background:#d2e0ce;border-top-color:var(--orange)}.folio-row article:nth-child(3){background:#ded8c4;border-top-color:#96ad99}.folio-num{font:900 clamp(84px,9vw,145px)/.8 Arial,sans-serif;letter-spacing:-.11em;color:#213c36}.folio-row article:nth-child(2) .folio-num{color:#df6a39}.folio-tab{font:11px ui-monospace,SFMono-Regular,monospace;letter-spacing:.25em;margin-top:12px}.folio-row h3{font-size:clamp(27px,2.5vw,40px);line-height:1.27;letter-spacing:-.08em;margin:32px 0 17px}.folio-row p{font-size:13px;line-height:1.7;max-width:280px}.folio-lines{margin-top:auto}.folio-lines i{display:block;height:1px;background:#7b9487;margin:8px 0}.folio-lines i:nth-child(2){width:74%}.folio-lines i:nth-child(3){width:47%}.footnote{font-size:12px;line-height:1.8;margin:20px 0 0}.compose{padding:95px clamp(20px,5vw,100px) 125px;background:#dfe6d8}.compose-intro{display:grid;grid-template-columns:1fr 300px;align-items:end;gap:40px;margin:45px 0 65px}.compose h2{font-size:clamp(65px,8vw,130px);line-height:1.03;letter-spacing:-.11em;font-weight:900;margin:0}.compose h2 em{font-style:normal;color:#d85d30}.compose-intro p{font-size:14px;line-height:2;margin:0}.compose-grid{display:grid;grid-template-columns:minmax(280px,.8fr) minmax(460px,1.2fr);gap:clamp(24px,4vw,70px)}.controls fieldset{border:0;padding:0;margin:0 0 35px}.controls legend{width:100%;border-bottom:2px solid var(--forest);padding:0 0 13px;margin-bottom:12px;font-size:14px;font-weight:800}.controls legend span{font:900 24px Arial,sans-serif;color:var(--orange);margin-right:10px}.controls button{font-family:inherit;cursor:pointer}.controls fieldset:first-child button{display:flex;align-items:center;justify-content:space-between;width:100%;border:0;border-bottom:1px solid #9db4a4;padding:18px 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#0e3830;overflow:hidden}.spread:before{content:"";position:absolute;top:0;bottom:0;left:37px;width:2px;background:#d27450}.spread-top{display:flex;justify-content:space-between;padding:19px 25px 17px 59px;border-bottom:1px solid #b2c3ae;font:11px ui-monospace,SFMono-Regular,monospace;letter-spacing:.12em}.spread-top b{font-size:20px;color:var(--orange)}.spread-inner{padding:45px clamp(28px,4vw,70px) 25px 59px}.spread-stamp{position:absolute;right:30px;top:70px;border:2px solid var(--orange);color:var(--orange);font-weight:900;font-size:17px;line-height:1.15;text-align:center;padding:7px;transform:rotate(13deg);opacity:.76}.spread-kicker{font:11px ui-monospace,SFMono-Regular,monospace;letter-spacing:.2em;color:#567767}.spread h3{font-size:clamp(40px,4vw,70px);letter-spacing:-.1em;margin:30px 0 20px;line-height:1.1}.spread-description{font-size:14px;line-height:1.85;max-width:460px}.spread-lines{margin-top:45px;border-top:1px solid #9bad9d}.spread-lines div{display:grid;grid-template-columns:120px 1fr;gap:12px;border-bottom:1px solid #9bad9d;padding:14px 0}.spread-lines span{font-size:11px;color:#537467}.spread-lines b{font-size:13px}.spread-small{font-size:11px;line-height:1.7;margin:23px 0 0;color:#537467}.spread-page{position:absolute;right:-26px;bottom:-37px;font:900 165px/.8 Arial,sans-serif;letter-spacing:-.11em;color:#e4e9da;pointer-events:none}.spread[data-topic=review]{background:#f3e5ce}.spread[data-topic=ask]{background:#ecddce}.closing{min-height:470px;background:var(--orange);color:#1c2925;padding:70px clamp(20px,5vw,100px);display:flex;flex-direction:column;align-items:flex-start;justify-content:center}.closing>span{font:11px ui-monospace,SFMono-Regular,monospace;letter-spacing:.22em}.closing h2{font-size:clamp(55px,8vw,110px);line-height:1.03;letter-spacing:-.11em;margin:25px 0}.closing p{font-size:13px;line-height:1.8;max-width:520px}.closing a{padding:13px 18px;border:1px solid currentColor;text-decoration:none;font-weight:800;font-size:13px;margin-top:15px}.closing a:hover{background:#1c2925;color:var(--cream)}footer{background:var(--deep);color:var(--cream);padding:30px clamp(20px,5vw,100px);display:flex;justify-content:space-between;gap:15px;font-size:11px}footer a{text-decoration:none}@media(max-width:1000px){.hero{grid-template-columns:55% 45%}.hero h1{font-size:clamp(67px,9.5vw,100px)}.ledger-art{height:550px}.folio span{font-size:clamp(80px,11vw,140px)}.compose-grid{grid-template-columns:minmax(250px,.8fr) minmax(370px,1.2fr)}}@media(max-width:720px){.topbar{height:auto;min-height:70px;gap:12px;flex-wrap:wrap;padding-block:12px}.topbar nav{font-size:11px}.hero{display:block;min-height:900px}.hero:before{display:none}.hero-index{top:20px;font-size:9px}.hero-copy{padding:90px 20px 0}.hero h1{font-size:clamp(64px,15vw,110px);margin:20px 0}.hero-copy>p:not(.eyebrow){font-size:13px;max-width:430px}.hero-link{margin-top:8px}.ledger-art{height:345px;max-width:500px;margin:0 auto}.folio{top:10%;bottom:5%;width:46%;padding:14px}.folio span{font-size:90px}.clip{top:6%}.hero-bottom{height:50px;font-size:9px}.folios-section,.compose{padding:70px 20px 85px}.folios-section h2{margin:40px 0 45px}.folio-row{grid-template-columns:1fr}.folio-row article{min-height:250px}.folio-num{font-size:95px}.folio-row h3{margin:15px 0}.compose-intro{display:block;margin:40px 0}.compose-intro p{margin-top:22px;max-width:520px}.compose-grid{display:block}.controls{margin-bottom:42px}.spread{min-height:510px;box-shadow:12px 13px 0 #0e3830}.closing{min-height:430px}}@media(max-width:420px){.wordmark{font-size:18px}.topbar nav{gap:10px;font-size:10px}.hero-index span:last-child{display:none}.hero{min-height:840px}.hero h1{font-size:clamp(60px,16vw,75px)}.ledger-art{height:310px}.folio span{font-size:75px}.hero-bottom{padding-inline:20px}.hero-bottom span:first-child{max-width:170px}.section-caption{font-size:9px}.folios-section h2{font-size:50px}.compose h2{font-size:62px}.controls fieldset:first-child button b{font-size:16px}.controls fieldset:first-child button small{font-size:10px}.spread-top{padding-right:15px;padding-left:46px;font-size:9px}.spread-inner{padding-left:46px;padding-right:15px}.spread h3{font-size:40px}.spread-lines div{grid-template-columns:92px 1fr}.spread-stamp{right:14px;top:76px;font-size:12px}.spread-page{font-size:120px}footer{display:block}footer a{display:block;margin-top:12px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.folio{animation:none}}

/* 2026-10-30: visible accounting-work photo edition */
.hero{display:block;min-height:0;background:#d9d0bb;color:var(--ink);overflow:hidden}
.hero:before{display:none}
.hero-photo-stage{position:relative;min-height:750px;max-width:1700px;margin:auto}
.photo-spine{position:absolute;left:2.2%;top:40px;bottom:80px;display:flex;justify-content:space-between;writing-mode:vertical-rl;transform:rotate(180deg);font:700 11px ui-monospace,monospace;letter-spacing:.25em;color:#25463c}
.work-photo{position:absolute;left:11%;right:2.2%;top:38px;bottom:85px;margin:0;overflow:hidden;box-shadow:16px 16px 0 #aebcaa}
.work-photo img{display:block;width:100%;height:100%;object-fit:cover;object-position:center}
.work-photo figcaption{position:absolute;right:14px;bottom:12px;padding:5px 8px;background:#f8f5e8ed;font-size:10px;color:#183b35}
.hero-paper{position:absolute;z-index:2;left:7%;bottom:26px;width:min(525px,43vw);padding:31px 34px 29px;background:#f7f2e6;color:#163b33;box-shadow:10px 10px 0 #d3bb9a}
.hero-paper .eyebrow{font-family:inherit;font-size:12px;font-weight:800;letter-spacing:.1em;color:#476e60;margin:0}
.hero h1{font-family:"Hiragino Mincho ProN","Yu Mincho",serif;font-size:clamp(45px,4.25vw,70px);font-weight:600;line-height:1.23;letter-spacing:-.075em;white-space:normal;margin:14px 0 16px}
.hero h1 strong{color:#ad5636;font-weight:600}
.hero-paper>p:not(.eyebrow){font-size:13px;line-height:1.8;margin:0;max-width:450px}
.hero-link{margin-top:18px;border-color:#163b33;min-width:0;padding:11px 14px;gap:35px;color:#163b33}
.hero-link:hover{background:#163b33;color:#fff}
@media(max-width:1000px){.hero-photo-stage{min-height:700px}.hero-paper{width:min(525px,54vw)}.hero h1{font-size:clamp(43px,5.4vw,62px)}}
@media(max-width:720px){.hero-photo-stage{min-height:725px}.photo-spine{display:none}.work-photo{left:0;right:0;top:0;bottom:auto;height:430px;box-shadow:none}.work-photo img{object-position:48% center}.work-photo figcaption{font-size:8px}.hero-paper{left:18px;right:18px;bottom:28px;width:auto;max-width:none;padding:24px 23px}.hero h1{font-size:clamp(41px,8vw,59px)}.hero-paper>p:not(.eyebrow){font-size:12px}}
@media(max-width:420px){.hero-photo-stage{min-height:700px}.work-photo{height:390px}.hero-paper{bottom:25px}.hero h1{font-size:41px}.hero-paper .eyebrow{font-size:11px}.hero-link{font-size:12px}}
@media(prefers-reduced-motion:reduce){.work-photo img{animation:none;transition:none}}

/* Industry name reads as a sign over the work scene; the paper holds the editorial line. */
.hero-industry{position:absolute;z-index:3;top:88px;right:0;margin:0;padding:17px clamp(24px,3.2vw,54px) 20px 34px;border-left:8px solid var(--orange);background:var(--forest);color:var(--cream);font-family:"Hiragino Mincho ProN","Yu Mincho",serif;font-size:clamp(58px,6.1vw,100px);font-weight:700;line-height:1.12;letter-spacing:.05em;text-align:right;white-space:nowrap;box-shadow:-13px 14px 0 #d9d0bbcc}
.hero-paper h2{font-family:"Hiragino Mincho ProN","Yu Mincho",serif;font-size:clamp(45px,4.25vw,70px);font-weight:600;line-height:1.23;letter-spacing:-.075em;margin:14px 0 16px}
.hero-paper h2 strong{color:#ad5636;font-weight:600}
@media(max-width:1000px){.hero-industry{font-size:clamp(53px,7vw,74px);top:75px}.hero-paper h2{font-size:clamp(43px,5.4vw,62px)}}
@media(max-width:720px){.hero-industry{top:203px;right:0;font-size:clamp(47px,10vw,65px);padding:12px 19px 14px 23px;border-left-width:6px;box-shadow:-8px 8px 0 #d9d0bbcc}.hero-paper h2{font-size:clamp(41px,8vw,59px)}}
@media(max-width:420px){.hero-industry{top:150px;font-size:45px}.hero-paper h2{font-size:clamp(33px,9vw,37px)}}