/* superbuh.su - «гроссбух»: бумага, зелёные чернила, красный карандаш.
   Шрифты PT Serif / PT Sans / PT Mono (ParaType, SIL OFL 1.1), локально. */
@font-face { font-family: "PT Serif"; src: url("fonts/pt-serif-bold.woff2") format("woff2"); font-weight: 700; font-display: swap; }
@font-face { font-family: "PT Serif"; src: url("fonts/pt-serif-regular.woff2") format("woff2"); font-weight: 400; font-display: swap; }
@font-face { font-family: "PT Sans"; src: url("fonts/pt-sans-regular.woff2") format("woff2"); font-weight: 400; font-display: swap; }
@font-face { font-family: "PT Sans"; src: url("fonts/pt-sans-bold.woff2") format("woff2"); font-weight: 700; font-display: swap; }
@font-face { font-family: "PT Mono"; src: url("fonts/pt-mono-regular.woff2") format("woff2"); font-weight: 400; font-display: swap; }

:root {
  --paper: #f2f3ed;
  --paper-2: #e3e8de;
  --card: #fbfbf7;
  --ink: #1c2a27;
  --muted: #56645f;
  --line: #c9d3c8;
  --green: #2b5546;
  --green-2: #6f9c86;
  --green-ink: #f2f3ed;
  --red: #b5402f;
  --skin: #edc2a3;
  --hair: #4a3a33;
  --wood: #9b6a45;
  --focus: #b5402f;
  --radius: 6px;
  --serif: "PT Serif", Georgia, "Times New Roman", serif;
  --sans: "PT Sans", "Segoe UI", Arial, sans-serif;
  --mono: "PT Mono", "Courier New", monospace;
  color-scheme: light dark;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --paper: #141b19;
    --paper-2: #1e2825;
    --card: #19221f;
    --ink: #e6ebe3;
    --muted: #a3b0aa;
    --line: #34423d;
    --green: #8cc2a6;
    --green-2: #4f7d68;
    --green-ink: #10201a;
    --red: #e47a63;
    --skin: #e0b394;
    --hair: #2e2420;
    --wood: #8a5f40;
    --focus: #e47a63;
  }
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; scroll-padding-top: 80px; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } *, *::before, *::after { transition: none !important; animation: none !important; } }
body {
  margin: 0; background: var(--paper); color: var(--ink);
  font: 400 18px/1.55 var(--sans);
  overflow-wrap: break-word;
}
img, svg { max-width: 100%; }
a { color: var(--green); text-underline-offset: 3px; text-decoration-thickness: 1px; }
a:hover { color: var(--red); }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; border-radius: 3px; }
h1, h2, h3 { font-family: var(--serif); font-weight: 700; line-height: 1.15; margin: 0 0 .5em; text-wrap: balance; }
h1 { font-size: clamp(2rem, 1.2rem + 3.4vw, 3.4rem); letter-spacing: -.01em; }
h2 { font-size: clamp(1.6rem, 1.2rem + 1.6vw, 2.3rem); }
h3 { font-size: 1.2rem; }
p { margin: 0 0 1em; }
.wrap { width: min(1180px, 100% - 32px); margin-inline: auto; }
.narrow { width: min(760px, 100% - 32px); }
.muted { color: var(--muted); }
.small { font-size: .9rem; }
.sr { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.skip { position: absolute; left: -999px; top: 8px; background: var(--card); padding: 8px 12px; z-index: 30; }
.skip:focus { left: 8px; }

/* buttons */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: .4em;
  min-height: 48px; padding: 10px 22px; border-radius: var(--radius); border: 2px solid var(--green);
  background: var(--green); color: var(--green-ink); font: 700 1rem/1.1 var(--sans); text-decoration: none;
  white-space: nowrap; cursor: pointer; transition: transform .12s ease, background-color .15s ease;
}
.btn:hover { color: var(--green-ink); background: color-mix(in srgb, var(--green) 85%, var(--ink)); }
.btn:active { transform: translateY(1px) scale(.98); }
.btn-ghost { background: transparent; color: var(--green); }
.btn-ghost:hover { background: var(--paper-2); color: var(--green); }
.btn-sm { min-height: 40px; padding: 6px 14px; font-size: .95rem; }
.btn-wide { width: 100%; }
.link-arrow { font-weight: 700; text-decoration: none; border-bottom: 2px solid currentColor; padding-bottom: 1px; }
.link-arrow::after { content: " \2192"; }

/* header */
.top { position: sticky; top: 0; z-index: 20; background: color-mix(in srgb, var(--paper) 94%, transparent); border-bottom: 1px solid var(--line); backdrop-filter: blur(6px); }
.top-in { display: flex; align-items: center; gap: 20px; min-height: 64px; }
.logo { display: inline-flex; align-items: center; gap: 8px; text-decoration: none; color: var(--ink); font: 700 1.35rem/1 var(--serif); }
.logo:hover { color: var(--ink); }
.logo-mark { width: 28px; height: 28px; flex: none; }
.logo-su { color: var(--red); }
.nav { display: flex; gap: 18px; margin-left: auto; font-size: .98rem; }
.nav a { color: var(--ink); text-decoration: none; }
.nav a:hover { color: var(--red); }
.top-phone { font-weight: 700; color: var(--ink); text-decoration: none; white-space: nowrap; }
@media (max-width: 1060px) { .nav { display: none; } .top-phone { margin-left: auto; } }
@media (max-width: 560px) { .top-phone { display: none; } .top-in .btn-sm { margin-left: auto; } .logo { font-size: 1.2rem; } }

/* hero */
.hero { padding: 48px 0 32px; }
.hero-grid { display: grid; grid-template-columns: 1.05fr 1fr; gap: 40px; align-items: center; }
.lead { font-size: 1.2rem; color: var(--muted); max-width: 34ch; }
.hero-cta { display: flex; flex-wrap: wrap; align-items: center; gap: 14px 26px; margin-top: 8px; }
.hero-art .ill { width: 100%; height: auto; display: block; }
.hero-sm { padding: 24px 0 24px; }
.hero-sm h1 { font-size: clamp(1.9rem, 1.2rem + 2.6vw, 3rem); }
.hero-art-sm { justify-self: end; width: min(100%, 360px); }
@media (max-width: 820px) {
  .hero { padding-top: 24px; }
  .hero-grid { grid-template-columns: 1fr; gap: 20px; }
  .home .hero-art { max-width: 420px; }
  .hero-art-sm { justify-self: start; width: 220px; order: -1; }
}

/* illustration colors */
.c-i { fill: var(--ink); } .c-g { fill: var(--green); } .c-g2 { fill: var(--green-2); } .c-r { fill: var(--red); }
.c-p { fill: var(--card); } .c-p2 { fill: var(--paper-2); } .c-s { fill: var(--skin); } .c-h { fill: var(--hair); } .c-w { fill: var(--wood); }
.s-i { stroke: var(--ink); } .s-g { stroke: var(--green); } .s-g2 { stroke: var(--green-2); } .s-r { stroke: var(--red); }
.s-p { stroke: var(--card); } .s-p2 { stroke: var(--paper-2); } .s-w { stroke: var(--wood); }
.svgt { font-family: var(--sans); }
@media (prefers-color-scheme: dark) { :root:not([data-theme="light"]) .ill .c-p2 { fill: #26332f; } }

/* strip */
.strip { border-block: 1px solid var(--line); background: var(--card); }
.strip-in { display: grid; grid-template-columns: repeat(4, 1fr); }
.strip p { margin: 0; padding: 18px 16px; display: flex; flex-direction: column; border-left: 1px solid var(--line); }
.strip p:first-child { border-left: 0; padding-left: 0; }
.strip b { font: 700 1.5rem/1.1 var(--serif); }
.strip span { color: var(--muted); font-size: .95rem; }
@media (max-width: 820px) { .strip-in { grid-template-columns: 1fr 1fr; } .strip p:nth-child(3) { border-left: 0; padding-left: 0; } .strip p:nth-child(n+3) { border-top: 1px solid var(--line); } }

/* sections */
.sec { padding: 64px 0; }
.sec-tint { background: var(--paper-2); }
.sec-lead { color: var(--muted); max-width: 62ch; }
@media (max-width: 640px) { .sec { padding: 44px 0; } }

/* ledger look: ruled paper with a red margin line */
.sec-ledger {
  background-color: var(--card);
  background-image:
    linear-gradient(90deg, transparent 0 calc(max(16px, (100% - 1180px) / 2) - 14px), color-mix(in srgb, var(--red) 55%, transparent) 0 calc(max(16px, (100% - 1180px) / 2) - 12px), transparent 0),
    repeating-linear-gradient(180deg, transparent 0 31px, color-mix(in srgb, var(--green-2) 22%, transparent) 31px 32px);
  border-block: 1px solid var(--line);
}
.ledger-table { overflow-x: auto; margin: 24px 0 12px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); }
.ledger-table table { width: 100%; border-collapse: collapse; font-size: 1rem; }
.ledger-table th, .ledger-table td { padding: 14px 16px; text-align: right; white-space: nowrap; }
.ledger-table thead th { font: 700 .95rem/1.2 var(--sans); background: var(--green); color: var(--green-ink); }
.ledger-table tbody th { text-align: left; font-weight: 700; }
.ledger-table td { font-family: var(--mono); font-size: 1.05rem; }
.ledger-table tbody tr + tr { border-top: 1px solid var(--line); }
.ledger-table thead th:first-child, .ledger-table tbody th { text-align: left; }
.ledger-table .row-zero td { text-align: left; font-family: var(--sans); }
@media (max-width: 720px) {
  .ledger-table { border: 0; background: none; overflow: visible; }
  .ledger-table table, .ledger-table tbody, .ledger-table tr, .ledger-table th, .ledger-table td { display: block; }
  .ledger-table thead { display: none; }
  .ledger-table tbody tr { border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); margin-bottom: 12px; padding: 4px 0; }
  .ledger-table tbody tr + tr { border-top: 1px solid var(--line); }
  .ledger-table tbody th { font: 700 1.15rem var(--serif); padding: 10px 16px 6px; }
  .ledger-table td { display: flex; justify-content: space-between; gap: 12px; padding: 6px 16px; white-space: normal; }
  .ledger-table td::before { content: attr(data-col); font-family: var(--sans); color: var(--muted); }
  .ledger-table .row-zero td { display: block; }
  .ledger-table .row-zero td::before { display: none; }
}
.price-extra { display: grid; grid-template-columns: repeat(2, 1fr); gap: 28px 48px; margin-top: 32px; }
.price-extra h3 { font-size: 1.05rem; }
@media (max-width: 600px) { .price-extra { grid-template-columns: 1fr; } }
.kv { list-style: none; margin: 0; padding: 0; font-size: .97rem; }
.kv li { display: flex; justify-content: space-between; gap: 12px; padding: 6px 0; border-bottom: 1px dashed var(--line); }
.kv b { font-weight: 700; font-variant-numeric: tabular-nums; white-space: nowrap; text-align: right; }
.price-example { margin-top: 24px; padding: 14px 18px; border-left: 3px solid var(--red); background: var(--paper); }

/* services */
.services { list-style: none; margin: 24px 0 0; padding: 0; display: grid; grid-template-columns: repeat(4, 1fr); gap: 1px; background: var(--line); border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; }
.services li > * { display: block; height: 100%; padding: 22px 20px; background: var(--card); color: var(--ink); text-decoration: none; }
.services a:hover { background: var(--paper-2); color: var(--ink); }
.services p { color: var(--muted); font-size: .97rem; margin: 0; }
.services .more { display: inline-block; margin-top: 10px; color: var(--green); font-weight: 700; font-size: .95rem; }
.services a:hover .more { color: var(--red); }
@media (max-width: 1000px) { .services { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px) { .services { grid-template-columns: 1fr; } }

/* indexes: налоговые режимы */
.idx-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; margin-top: 20px; }
.idx-grid h3 { margin: 0 0 10px; }
.idx { list-style: none; margin: 0; padding: 0; border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); }
.idx li { display: flex; justify-content: space-between; align-items: baseline; gap: 12px; padding: 0 16px; min-height: 52px; }
.idx li + li { border-top: 1px solid var(--line); }
.idx a, .idx li > span:first-child { padding: 14px 0; font-weight: 700; }
.idx a { color: var(--green); text-decoration: none; }
.idx a:hover { color: var(--red); text-decoration: underline; }
.idx-price { font-family: var(--mono); color: var(--muted); white-space: nowrap; }
@media (max-width: 700px) { .idx-grid { grid-template-columns: 1fr; } }
.ledger-table td a { color: inherit; text-decoration: none; border-bottom: 1px solid color-mix(in srgb, var(--green) 45%, transparent); }
.ledger-table td a:hover { color: var(--red); border-color: var(--red); }
.ledger-table td a .arr { color: var(--green); font-family: var(--sans); }

/* chips */
.chips { list-style: none; margin: 20px 0 0; padding: 0; display: flex; flex-wrap: wrap; gap: 10px; }
.chips li > * { display: inline-block; padding: 10px 16px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); color: var(--ink); text-decoration: none; }
.chips a { border-color: var(--green); font-weight: 700; color: var(--green); }
.chips a:hover { background: var(--green); color: var(--green-ink); }

/* steps */
.steps { list-style: none; margin: 24px 0 0; padding: 0; display: grid; grid-template-columns: repeat(3, 1fr); gap: 28px; counter-reset: s; }
.steps-4 { grid-template-columns: repeat(4, 1fr); }
.steps li { counter-increment: s; padding-top: 14px; border-top: 3px solid var(--green); }
.steps li::before { content: counter(s); display: block; font: 700 2rem/1 var(--mono); color: var(--red); margin-bottom: 8px; }
.steps p { color: var(--muted); margin: 0; }
@media (max-width: 900px) { .steps, .steps-4 { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px) { .steps, .steps-4 { grid-template-columns: 1fr; gap: 20px; } }

/* cases */
.cases { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; margin-top: 20px; }
.case { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; }
.case p { margin: 0 0 .6em; font-size: .98rem; }
.case-label { font-weight: 700; }
.facts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 8px; margin: 14px 0 16px; padding: 12px 0; border-block: 1px dashed var(--line); }
.fact b { display: block; font: 700 1.35rem/1.15 var(--serif); color: var(--red); }
.fact span { font-size: .85rem; color: var(--muted); line-height: 1.3; display: block; }
@media (max-width: 820px) { .cases { grid-template-columns: 1fr; } }
@media (max-width: 420px) { .facts { grid-template-columns: 1fr; } .fact { display: flex; gap: 10px; align-items: baseline; } .fact b { min-width: 5.5em; } }

/* team */
.team { display: grid; grid-template-columns: 1fr 1fr; gap: 32px; margin-top: 20px; }
.person { display: grid; grid-template-columns: 140px 1fr; gap: 20px; align-items: start; }
.photo { aspect-ratio: 4 / 5; border-radius: var(--radius); border: 2px dashed var(--green-2); background: var(--paper-2); display: grid; place-items: center; align-content: center; gap: 4px; }
.photo span { font: 700 3rem/1 var(--serif); color: var(--green); }
.photo small { color: var(--muted); font-size: .8rem; }
.role { color: var(--muted); }
.ticks { list-style: none; margin: 0; padding: 0; }
.ticks li { position: relative; padding-left: 24px; margin-bottom: 6px; }
.ticks li::before { content: ""; position: absolute; left: 2px; top: .45em; width: 10px; height: 6px; border-left: 2px solid var(--red); border-bottom: 2px solid var(--red); transform: rotate(-45deg); }
@media (max-width: 900px) { .team { grid-template-columns: 1fr; } }
@media (max-width: 480px) { .person { grid-template-columns: 96px 1fr; gap: 14px; } .photo span { font-size: 2.2rem; } }

/* .su block */
.sec-su { background: var(--paper-2); }
.su-grid { display: grid; grid-template-columns: 220px 1fr; gap: 40px; align-items: center; max-width: 900px; }
.ill-stamp { width: 200px; height: 200px; display: block; }
.su-mark { color: var(--red); }
@media (max-width: 640px) { .su-grid { grid-template-columns: 1fr; gap: 12px; } .ill-stamp { width: 140px; height: 140px; } }

/* faq */
.faq { border-top: 1px solid var(--line); margin-top: 16px; }
.faq-item { border-bottom: 1px solid var(--line); }
.faq-item summary { cursor: pointer; list-style: none; padding: 16px 40px 16px 0; font-weight: 700; position: relative; }
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after { content: "+"; position: absolute; right: 6px; top: 12px; font: 400 1.6rem/1 var(--mono); color: var(--red); transition: transform .2s ease; }
.faq-item[open] summary::after { transform: rotate(45deg); }
.faq-item summary:hover { color: var(--green); }
.faq-item p { margin: 0 0 18px; color: var(--muted); max-width: 64ch; }

/* landing */
.crumbs { padding-top: 18px; font-size: .92rem; color: var(--muted); }
.crumbs a { color: var(--muted); }
.land-grid { display: grid; grid-template-columns: 340px 1fr; gap: 48px; align-items: start; }
.price-card { position: sticky; top: 88px; background: var(--card); border: 1px solid var(--line); border-top: 4px solid var(--green); border-radius: var(--radius); padding: 22px; }
.price-big { margin: 0 0 8px; }
.price-big b { font: 700 2.4rem/1 var(--serif); }
.price-big span { color: var(--muted); }
.price-card .kv { margin: 12px 0 16px; }
.land-main > * + * { margin-top: 44px; }
.block, .calc { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; }
.calc-lines { list-style: none; padding: 0; margin: 12px 0 0; font-family: var(--mono); font-size: 1rem; }
.calc-lines li { display: flex; justify-content: space-between; gap: 16px; padding: 8px 0; border-bottom: 1px dashed var(--line); }
.calc-lines li span { font-family: var(--sans); }
.calc-lines b { font-weight: 400; white-space: nowrap; }
.calc-total { display: flex; justify-content: space-between; gap: 16px; margin: 0; padding: 12px 0 0; border-top: 2px solid var(--ink); font-weight: 700; }
.calc-total b { font: 700 1.4rem/1.2 var(--serif); color: var(--red); white-space: nowrap; }
.calc-note { margin: 12px 0 0; font-size: .95rem; color: var(--muted); }
.red-list { margin: 16px 0 0; padding-left: 1.4em; }
.red-list li { margin-bottom: 10px; }
.red-list li::marker { color: var(--red); font-family: var(--mono); font-weight: 700; }
@media (max-width: 900px) { .land-grid { grid-template-columns: 1fr; gap: 28px; } .price-card { position: static; } }
@media (max-width: 480px) { .block, .calc, .case { padding: 18px 16px; } }

/* form */
.sec-form { background: var(--green); color: var(--green-ink); }
.sec-form a { color: var(--green-ink); }
.sec-form .muted { color: color-mix(in srgb, var(--green-ink) 78%, var(--green)); }
.form-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 48px; align-items: start; }
.contacts { margin: 18px 0; }
.contact-big { display: inline-block; font: 700 clamp(1.6rem, 1.2rem + 1.6vw, 2.2rem)/1.2 var(--serif); text-decoration: none; }
.contact-mail { display: block; font-size: 1.15rem; margin: 6px 0 12px; }
.contact-btns { display: flex; flex-wrap: wrap; gap: 12px; }
.sec-form .btn { background: var(--green-ink); color: var(--green); border-color: var(--green-ink); }
.sec-form .btn-ghost { background: transparent; color: var(--green-ink); }
.sec-form .btn-ghost:hover { background: color-mix(in srgb, var(--green-ink) 14%, transparent); }
.form { background: var(--card); color: var(--ink); border-radius: var(--radius); padding: 26px; }
.form a { color: var(--green); }
.sec-form .form .muted { color: var(--muted); }
.field { margin-bottom: 16px; }
.field label { display: block; font-weight: 700; margin-bottom: 6px; }
.field input[type="text"], .field textarea {
  width: 100%; font: inherit; color: var(--ink); background: var(--paper); border: 1px solid #8b9a93; border-radius: var(--radius); padding: 12px 14px; min-height: 48px;
}
.field textarea { resize: vertical; }
.field input:focus, .field textarea:focus { outline: 3px solid var(--focus); outline-offset: 1px; }
.field [aria-invalid="true"] { border-color: var(--red); border-width: 2px; }
.hint { margin: 4px 0 0; font-size: .9rem; color: var(--muted); }
.err { margin: 4px 0 0; font-size: .92rem; color: var(--red); font-weight: 700; }
.consent { display: flex !important; gap: 10px; align-items: flex-start; font-weight: 400 !important; font-size: .95rem; cursor: pointer; }
.consent input { width: 22px; height: 22px; margin: 2px 0 0; flex: none; accent-color: var(--green); }
.form-status { margin: 14px 0 0; padding: 12px 14px; border-radius: var(--radius); background: var(--paper-2); border-left: 4px solid var(--red); }
.sec-form .form .btn { background: var(--green); color: var(--green-ink); border-color: var(--green); }
.sec-form .form .btn:disabled { opacity: .7; cursor: progress; transform: none; }
.form-status.is-ok { border-left-color: var(--green); }
/* ловушка для ботов: человек не видит и не попадает табом */
.hp { position: absolute; left: -10000px; top: auto; width: 1px; height: 1px; overflow: hidden; }
@media (max-width: 860px) { .form-grid { grid-template-columns: 1fr; gap: 28px; } }
@media (max-width: 480px) { .form { padding: 20px 16px; } }

/* footer */
.foot { padding: 40px 0 32px; border-top: 1px solid var(--line); font-size: .95rem; }
.foot-in { display: grid; grid-template-columns: 1.2fr 1fr 1fr; gap: 32px; }
.foot-brand p { color: var(--muted); margin-top: 10px; max-width: 32ch; }
.foot-links { display: flex; flex-direction: column; gap: 8px; }
.foot-links a, .foot-contacts a { color: var(--ink); }
.foot-contacts { display: flex; flex-direction: column; gap: 8px; }
.foot-phone { font-weight: 700; font-size: 1.15rem; text-decoration: none; }
.foot-note { color: var(--muted); font-size: .85rem; margin: 6px 0 0; }
@media (max-width: 820px) { .foot-in { grid-template-columns: 1fr; gap: 22px; } }

/* mobile call bar */
.callbar { display: none; }
@media (max-width: 720px) {
  .callbar {
    display: grid; grid-template-columns: 1fr 1fr; gap: 8px; position: fixed; left: 0; right: 0; bottom: 0; z-index: 25;
    padding: 8px 12px calc(8px + env(safe-area-inset-bottom)); background: var(--paper); border-top: 1px solid var(--line);
  }
  .callbar .btn { padding-inline: 8px; font-size: .98rem; }
  body { padding-bottom: 72px; }
}

/* legal */
.legal h2 { font-size: 1.3rem; margin-top: 1.6em; }
.draft { padding: 12px 16px; border: 2px dashed var(--red); border-radius: var(--radius); color: var(--red); font-weight: 700; }

/* gentle entrance for the hero only: tells where to look first */
@media (prefers-reduced-motion: no-preference) {
  .hero-text > * { animation: rise .5s cubic-bezier(.16, 1, .3, 1) both; }
  .hero-text > *:nth-child(2) { animation-delay: .06s; }
  .hero-text > *:nth-child(3) { animation-delay: .12s; }
  @keyframes rise { from { opacity: 0; transform: translateY(10px); } }
}