/* FirstLedger Tax Corporate Web v17.0.0
   Preview-match layer: recreates the approved corporate client-facing concept
   while preserving the production FirstLedger brand, real links, and compliance-safe copy. */

:root{
  --flp-navy:#082c43;
  --flp-navy-dark:#031f31;
  --flp-navy-mid:#0b3a55;
  --flp-green:#075d49;
  --flp-green-dark:#064838;
  --flp-green-soft:#e9f3ef;
  --flp-gold:#e0aa35;
  --flp-gold-dark:#c58d1d;
  --flp-ink:#0b2940;
  --flp-copy:#334f61;
  --flp-muted:#6d818d;
  --flp-line:#dce5e9;
  --flp-soft:#f4f8f9;
  --flp-white:#fff;
  --flp-serif:"Libre Baskerville", Georgia, serif;
  --flp-sans:Inter,"DM Sans",Arial,sans-serif;
}
body{font-family:var(--flp-sans);color:var(--flp-ink);background:#fff}
.flp-wrap{width:min(1440px,calc(100% - 80px));margin:0 auto}

/* utility + navigation */
.flp-topbar{height:36px;background:var(--flp-navy);color:#fff;font-size:12px}
.flp-topbar-inner{height:36px;display:flex;align-items:center;justify-content:space-between;gap:24px}
.flp-contact-mini{display:flex;gap:24px;align-items:center;white-space:nowrap}.flp-contact-mini a{color:#fff;opacity:.97}
.flp-topbar-message{letter-spacing:.01em;white-space:nowrap}.flp-topbar-message span{opacity:.4;margin:0 3px}
.flp-header{height:72px;background:#fff;border-bottom:1px solid #dfe6e9;position:sticky;top:0;z-index:1000;box-shadow:0 2px 8px rgba(8,44,67,.03)}
.flp-nav-row{height:72px;display:grid;grid-template-columns:250px 1fr auto;align-items:center;gap:24px}
.flp-brand{display:flex;height:58px;align-items:center}.flp-brand img{width:228px;max-height:56px;object-fit:contain;object-position:left center}
.flp-main-nav{display:flex!important;align-items:center;justify-content:center;gap:27px;font-family:var(--flp-sans);font-size:13px;font-weight:600;white-space:nowrap}
.flp-main-nav a{height:auto!important;padding:26px 0 22px!important;color:#1b3446!important;position:relative}
.flp-main-nav a:after{content:""!important;position:absolute!important;height:2px!important;background:var(--flp-green)!important;left:50%!important;right:50%!important;bottom:14px!important;transition:.2s!important}
.flp-main-nav a:hover:after,.flp-main-nav a.active:after{left:0!important;right:0!important}.flp-main-nav a:hover,.flp-main-nav a.active{color:var(--flp-green)!important}
.flp-nav-actions{display:flex;align-items:center;gap:12px;white-space:nowrap}
.flp-btn{display:inline-flex;align-items:center;justify-content:center;gap:7px;border-radius:6px;padding:13px 22px;font-size:13px;font-weight:800;line-height:1;text-decoration:none;transition:transform .18s,box-shadow .18s,background .18s}
.flp-btn:hover{transform:translateY(-1px)}
.flp-btn-nav-outline{border:1.5px solid var(--flp-navy);background:#fff;color:var(--flp-navy);padding:12px 19px}
.flp-btn-nav-gold,.flp-btn-gold{background:linear-gradient(180deg,#e4b143,#d99e27);color:#09263a;border:1px solid #d39a28;box-shadow:0 8px 18px rgba(185,128,22,.13)}
.flp-btn-outline{border:1.5px solid #15364a;background:rgba(255,255,255,.92);color:#0a2b42}
.flp-btn-dark-outline{border:1px solid rgba(255,255,255,.7);color:#fff;background:transparent}
.flp-mobile-toggle{display:none!important}

/* hero */
.flp-hero{background:#eef4f5;border-bottom:1px solid #d9e3e6}
.flp-hero-shell{min-height:520px;display:grid;grid-template-columns:45% 55%;max-width:1600px;margin:0 auto;background:#f3f7f7}
.flp-hero-copy{position:relative;z-index:2;padding:48px 34px 28px max(50px,calc((100vw - 1440px)/2));background:linear-gradient(90deg,#f4f8f8 0%,#f4f8f8 74%,rgba(244,248,248,.96) 85%,rgba(244,248,248,.1) 100%);margin-right:-110px}
.flp-kicker{display:inline-block;color:var(--flp-green);font-size:11px;font-weight:800;letter-spacing:.12em;text-transform:uppercase;margin-bottom:12px}
.flp-hero-copy h1{font-family:var(--flp-serif);font-weight:700;font-size:clamp(40px,4.2vw,66px);line-height:1.13;letter-spacing:-.035em;color:#0a2a41;margin:0 0 8px}
.flp-hero-copy h2{font-family:var(--flp-serif);font-size:clamp(20px,2vw,30px);line-height:1.25;color:#11344b;margin:0 0 20px}
.flp-hero-copy>p{max-width:610px;font-size:16px;line-height:1.58;color:#334f60;margin:0 0 23px}
.flp-hero-actions{display:flex;gap:12px;align-items:center;flex-wrap:wrap}
.flp-hero-photo{position:relative;min-height:520px;background-image:linear-gradient(90deg,rgba(244,248,248,.55),rgba(244,248,248,0) 18%),url('/assets/img/homepage-hero-consultant.jpg');background-size:cover;background-position:center right;overflow:hidden}
.flp-hero-photo:after{content:"";position:absolute;inset:0;background:linear-gradient(0deg,rgba(5,31,45,.05),transparent 35%);pointer-events:none}
.flp-hero-advisory-card{position:absolute;z-index:2;right:3.2%;bottom:34px;width:min(370px,44%);background:linear-gradient(145deg,#075541,#063c35);color:#fff;padding:24px 26px 23px;border-radius:8px;box-shadow:0 18px 40px rgba(0,0,0,.24)}
.flp-hero-advisory-card p{font-size:17px;line-height:1.4;margin:0;color:#fff}.flp-hero-advisory-card p strong{font-weight:500}.flp-gold-rule{display:block;width:43px;height:3px;background:var(--flp-gold);margin:17px 0 15px}
.flp-hero-advisory-card ul{list-style:none;margin:0;padding:0;display:grid;gap:10px}.flp-hero-advisory-card li{position:relative;padding-left:20px;font-size:13px;line-height:1.35}.flp-hero-advisory-card li:before{content:"✓";position:absolute;left:0;color:#fff;font-weight:900}
.flp-hero-trust{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-top:42px;max-width:650px}
.flp-hero-trust>div{display:grid;grid-template-columns:44px 1fr;column-gap:9px;align-items:center}.flp-trust-icon{grid-row:1/3;width:42px;height:42px;display:grid;place-items:center;color:var(--flp-green);font-size:19px;font-weight:900}.flp-hero-trust strong{font-size:11px;line-height:1.22;color:#12364a}.flp-hero-trust small{font-size:9.5px;line-height:1.2;color:#687f8d}

/* section shared */
.flp-eyebrow{display:block;color:var(--flp-green);font-size:10px;text-transform:uppercase;letter-spacing:.12em;font-weight:800;margin-bottom:6px}.flp-eyebrow-light{color:#acd4c4}
.flp-section-row{display:flex;align-items:end;justify-content:space-between;gap:24px}.flp-section-row h2,.flp-process h2,.flp-why h2,.flp-portal h2{font-family:var(--flp-serif);color:#0b2a40;letter-spacing:-.025em}
.flp-section-row h2{font-size:31px;line-height:1.25;margin:0}.flp-view-link{font-size:12px;font-weight:700;color:#16394d;margin-bottom:5px}

/* services */
.flp-services{padding:35px 0 25px;background:#fff}.flp-service-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-top:18px}
.flp-service-card{position:relative;border:1px solid #d8e2e6;border-radius:8px;background:#fff;overflow:hidden;box-shadow:0 8px 20px rgba(8,44,67,.035)}
.flp-service-card>img{width:100%;height:166px;object-fit:cover;object-position:center}
.flp-service-icon{position:absolute;top:139px;left:18px;width:52px;height:52px;border-radius:50%;background:#fff;color:var(--flp-green);display:grid;place-items:center;font-weight:900;font-size:22px;box-shadow:0 5px 14px rgba(5,31,45,.08)}
.flp-service-body{padding:21px 18px 18px}.flp-service-body h3{font-family:var(--flp-sans);font-size:17px;line-height:1.25;color:#092c42;margin:0 0 10px;font-weight:800}.flp-service-body p{font-size:13px;line-height:1.62;color:#4b6371;margin:0 0 15px;min-height:84px}.flp-service-body a{font-size:12px;font-weight:800;color:#0a654f}

/* why */
.flp-why{background:linear-gradient(90deg,#eef5f5,#f8fbfb);border-top:1px solid #edf1f2;border-bottom:1px solid #e6edef}
.flp-why-grid{max-width:1600px;margin:0 auto;display:grid;grid-template-columns:25% 75%;min-height:245px}.flp-why-photo{overflow:hidden}.flp-why-photo img{width:100%;height:100%;min-height:245px;object-fit:cover;object-position:center}
.flp-why-content{padding:20px 45px 14px;display:grid;align-content:center}.flp-why-heading h2{font-size:30px;margin:0 0 5px}.flp-why-heading p{font-family:var(--flp-serif);font-size:18px;margin:0 0 19px;color:#17394d}
.flp-benefit-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:0}.flp-benefit-grid>div{text-align:center;padding:0 22px;border-right:1px solid #d8e4e7;display:grid;justify-items:center}.flp-benefit-grid>div:last-child{border-right:0}.flp-benefit-grid span{color:#08705a;font-weight:900;font-size:27px;height:36px}.flp-benefit-grid strong{font-size:12px;line-height:1.25;color:#0a2c42;margin:7px 0 6px}.flp-benefit-grid small{font-size:10px;line-height:1.3;color:#647b88}

/* process */
.flp-process{padding:20px 0 25px;background:#fff}.flp-process-head{align-items:center;margin-bottom:16px}.flp-process-head h2{font-size:30px;margin:0}.flp-process-head p{font-size:12px;color:#476273;margin:0}
.flp-process-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:24px;position:relative}.flp-process-grid:before{content:"";position:absolute;left:6%;right:6%;top:22px;height:1px;background:#cfdade;z-index:0}.flp-process-step{position:relative;z-index:1;padding-right:8px}.flp-process-step>span{width:45px;height:45px;border-radius:50%;background:#0c5076;border:4px solid #f6fafb;color:#fff;display:grid;place-items:center;font-weight:800;margin-bottom:10px;box-shadow:0 1px 0 #c7d5da}.flp-process-step h3{font-size:13px;line-height:1.3;margin:0 0 4px;color:#092e45}.flp-process-step p{font-size:10px;line-height:1.35;color:#627986;margin:0;max-width:180px}

/* client portal */
.flp-portal{background:linear-gradient(110deg,#073653,#032236);color:#fff}.flp-portal-wrap{max-width:1600px;min-height:275px;margin:0 auto;display:grid;grid-template-columns:46% 37% 17%;align-items:stretch;overflow:hidden}
.flp-portal-copy{padding:33px 28px 28px max(42px,calc((100vw - 1440px)/2));display:flex;flex-direction:column;justify-content:center}.flp-portal-copy h2{font-size:31px;color:#fff;margin:0 0 2px}.flp-portal-copy h3{font-family:var(--flp-serif);font-size:18px;font-weight:400;margin:0 0 12px;color:#fff}.flp-portal-copy p{font-size:13px;line-height:1.55;max-width:560px;color:#dce9ee;margin:0 0 18px}
.flp-dashboard-frame{align-self:end;margin-top:18px;height:257px;background:#f4f7f8;border:8px solid #0e161c;border-bottom:0;border-radius:10px 10px 0 0;box-shadow:0 -12px 32px rgba(0,0,0,.26);color:#0d2c40;overflow:hidden;min-width:310px}.flp-dashboard-top{height:45px;background:#fff;display:flex;align-items:center;justify-content:space-between;padding:7px 11px;border-bottom:1px solid #dfe7ea;font-size:9px;font-weight:700}.flp-dashboard-top img{height:27px;width:auto}.flp-dashboard-body{display:grid;grid-template-columns:94px 1fr;height:calc(100% - 45px)}.flp-dashboard-body aside{background:#0b3a55;color:#fff;padding:13px 10px;display:grid;align-content:start;gap:13px;font-size:8px}.flp-dashboard-body aside b{background:#0f5476;padding:6px 7px;border-radius:3px}.flp-dashboard-main{padding:15px 14px;background:#f9fbfb}.flp-dashboard-main h4{font-size:12px;margin:0 0 11px}.flp-return-card{display:flex;justify-content:space-between;align-items:center;background:#fff;padding:8px;border:1px solid #dbe5e8;border-radius:4px;font-size:8px}.flp-status-pill{background:#a7d4ff;color:#195f9d;font-size:7px;padding:3px 5px;border-radius:4px}.flp-dashboard-main ul{list-style:none;margin:8px 0 0;padding:0;background:#fff;border:1px solid #dbe5e8;border-radius:4px}.flp-dashboard-main li{display:flex;justify-content:space-between;padding:7px 8px;border-bottom:1px solid #e8eef0;font-size:7.5px}.flp-dashboard-main li:last-child{border-bottom:0}.flp-dashboard-main li:before{content:"●";color:#2c967b;margin-right:5px}.flp-dashboard-main li span{margin-right:auto}.flp-dashboard-main li b{font-weight:600;color:#5d7280}
.flp-portal-tagline{background:rgba(2,23,36,.72);display:flex;flex-direction:column;justify-content:center;padding:30px 25px;letter-spacing:.1em;font-size:11px;line-height:1.8}.flp-portal-tagline strong{font-weight:600}.flp-portal-tagline i{display:block;width:36px;height:3px;background:var(--flp-gold);margin-top:15px}

/* confidence strip */
.flp-confidence-strip{background:#fff;border-bottom:1px solid #d9e3e6}.flp-confidence-grid{min-height:86px;display:grid;grid-template-columns:repeat(5,1fr);align-items:center}.flp-confidence-grid>div{display:grid;grid-template-columns:44px 1fr;column-gap:10px;align-items:center;padding:12px 20px}.flp-confidence-grid span{grid-row:1/3;color:#0a3854;font-size:24px;font-weight:900}.flp-confidence-grid strong{font-size:13px;color:#0b2d43}.flp-confidence-grid small{font-size:9px;color:#6a808c}

/* footer: match approved preview */
.flp-footer{background:linear-gradient(110deg,#062c43,#031f31);color:#d8e5ea;margin-top:0}.flp-footer-main{display:grid;grid-template-columns:1.25fr .65fr .65fr .8fr .95fr;gap:34px;padding:30px 0 27px}.flp-footer-brand img{width:205px;max-height:57px;object-fit:contain;object-position:left center;margin-bottom:15px}.flp-footer-brand p{font-size:11px;line-height:1.55;color:#c3d3da;max-width:290px;margin:0}.flp-footer-col{display:flex;flex-direction:column;align-items:flex-start;gap:5px}.flp-footer-col h4{font-size:11px;color:#fff;margin:0 0 7px}.flp-footer-col a,.flp-footer-col span,.flp-footer-col p{font-size:10px;line-height:1.45;color:#c9d7dd;margin:0}.flp-footer-col a:hover{color:#fff}.flp-footer-button{margin-top:8px;background:#0b674f!important;border:1px solid #74a998;padding:9px 14px;border-radius:4px;color:#fff!important;font-weight:700}.flp-footer-subtle{margin-top:5px}.flp-footer-bottom{border-top:1px solid rgba(255,255,255,.13);min-height:44px;display:flex;align-items:center;justify-content:space-between;gap:20px;font-size:9px;color:#9fb5bf}

/* existing secondary pages under the new shared header/footer */
.page-hero{margin-top:0}.site-header,.topbar,.footer{display:none!important}

/* responsive */
@media(max-width:1280px){
  .flp-wrap{width:min(1180px,calc(100% - 48px))}.flp-nav-row{grid-template-columns:220px 1fr auto;gap:18px}.flp-brand img{width:205px}.flp-main-nav{gap:17px;font-size:12px}.flp-btn-nav-outline{display:none}.flp-hero-copy{padding-left:max(32px,calc((100vw - 1180px)/2));margin-right:-80px}.flp-portal-copy{padding-left:max(32px,calc((100vw - 1180px)/2))}.flp-hero-trust{grid-template-columns:repeat(2,1fr)}.flp-service-card>img{height:150px}.flp-service-icon{top:123px}.flp-footer-main{grid-template-columns:1.3fr repeat(4,.7fr);gap:24px}
}
@media(max-width:1040px){
  .flp-topbar-message{display:none}.flp-topbar-inner{justify-content:center}.flp-nav-row{grid-template-columns:210px 1fr auto}.flp-mobile-toggle{display:inline-flex!important;justify-self:end;border:1px solid #cfdadd;background:#fff;color:#0b2d43;border-radius:5px;padding:10px 13px;font-weight:800}.flp-main-nav{display:none!important;position:absolute;top:72px;left:24px;right:24px;background:#fff;border:1px solid #d9e2e6;border-radius:7px;box-shadow:0 18px 40px rgba(8,44,67,.15);padding:12px;flex-direction:column;align-items:stretch;gap:0}.flp-main-nav.open{display:flex!important}.flp-main-nav a{padding:12px!important}.flp-main-nav a:after{display:none}.flp-nav-actions .flp-btn-nav-outline{display:none}.flp-hero-shell{grid-template-columns:1fr}.flp-hero-copy{margin-right:0;padding:44px 35px 32px;background:#f4f8f8}.flp-hero-photo{min-height:430px}.flp-hero-trust{max-width:none;grid-template-columns:repeat(4,1fr)}.flp-service-grid{grid-template-columns:repeat(2,1fr)}.flp-why-grid{grid-template-columns:1fr}.flp-why-photo{height:250px}.flp-benefit-grid{grid-template-columns:repeat(3,1fr);row-gap:25px}.flp-benefit-grid>div:nth-child(3){border-right:0}.flp-process-grid{grid-template-columns:repeat(3,1fr);row-gap:25px}.flp-process-grid:before{display:none}.flp-portal-wrap{grid-template-columns:1fr 1fr}.flp-portal-tagline{display:none}.flp-dashboard-frame{margin-right:25px}.flp-confidence-grid{grid-template-columns:repeat(3,1fr)}.flp-footer-main{grid-template-columns:1.4fr repeat(2,1fr)}.flp-footer-action{grid-column:2/4}
}
@media(max-width:760px){
  .flp-wrap{width:calc(100% - 30px)}.flp-contact-mini a:first-child{display:none}.flp-header{height:66px}.flp-nav-row{height:66px;grid-template-columns:180px 1fr auto}.flp-brand{height:52px}.flp-brand img{width:174px}.flp-nav-actions{display:none}.flp-main-nav{top:66px;left:15px;right:15px}.flp-hero-copy{padding:36px 20px 26px}.flp-hero-copy h1{font-size:42px}.flp-hero-copy h2{font-size:20px}.flp-hero-copy>p{font-size:14px}.flp-hero-actions{display:grid;grid-template-columns:1fr}.flp-btn{width:100%;min-height:46px}.flp-hero-trust{grid-template-columns:repeat(2,1fr);margin-top:28px}.flp-hero-photo{min-height:340px;background-position:67% center}.flp-hero-advisory-card{position:relative;right:auto;bottom:auto;width:auto;margin:185px 16px 16px;padding:20px}.flp-services{padding:28px 0}.flp-section-row{align-items:flex-start}.flp-section-row h2,.flp-process h2,.flp-why h2,.flp-portal h2{font-size:25px}.flp-view-link{display:none}.flp-service-grid{grid-template-columns:1fr}.flp-service-card>img{height:205px}.flp-service-icon{top:178px}.flp-service-body p{min-height:0}.flp-why-content{padding:26px 20px}.flp-benefit-grid{grid-template-columns:1fr 1fr}.flp-benefit-grid>div{border-right:0;border-bottom:1px solid #d8e4e7;padding:15px 10px}.flp-process-grid{grid-template-columns:1fr 1fr}.flp-process{padding:26px 0}.flp-portal-wrap{grid-template-columns:1fr}.flp-portal-copy{padding:32px 20px}.flp-dashboard-frame{margin:0 20px;height:250px}.flp-confidence-grid{grid-template-columns:1fr 1fr}.flp-footer-main{grid-template-columns:1fr 1fr}.flp-footer-brand{grid-column:1/3}.flp-footer-action{grid-column:auto}.flp-footer-bottom{align-items:flex-start;flex-direction:column;justify-content:center;padding:12px 0}
}
@media(max-width:480px){
  .flp-topbar{height:32px}.flp-topbar-inner{height:32px}.flp-contact-mini{font-size:10px}.flp-nav-row{grid-template-columns:160px 1fr}.flp-brand img{width:154px}.flp-mobile-toggle{grid-column:2}.flp-hero-copy h1{font-size:36px}.flp-hero-trust{grid-template-columns:1fr}.flp-benefit-grid,.flp-process-grid,.flp-confidence-grid,.flp-footer-main{grid-template-columns:1fr}.flp-footer-brand{grid-column:auto}.flp-dashboard-frame{min-width:0}.flp-footer-action{grid-column:auto}
}