/* Shared public-site typography and interaction foundation. */
.utd-public{font-family:"popins",Arial,sans-serif;line-height:1.65;color:#172b43;-webkit-font-smoothing:antialiased}
.utd-public *, .utd-public *::before,.utd-public *::after{box-sizing:border-box}
.utd-public h1,.utd-public h2,.utd-public h3,.utd-public h4{letter-spacing:-.025em;line-height:1.25;text-wrap:balance}
.utd-public p{overflow-wrap:break-word;text-wrap:pretty}
.utd-public input,.utd-public textarea,.utd-public select,.utd-public button{font-family:inherit}
.utd-public img{max-width:100%}
.utd-public a:focus-visible,.utd-public button:focus-visible,.utd-public summary:focus-visible{outline:3px solid #d99730;outline-offset:4px}
.utd-public section[id]{scroll-margin-top:90px}
.utd-icon{display:inline-block;width:24px;height:24px;flex-shrink:0;vertical-align:middle}
.utd-skip{position:fixed;top:-100px;left:16px;background:white;color:#172b43;padding:12px 20px;z-index:11000;border:2px solid #172b43;border-radius:8px}.utd-skip:focus{top:12px}
.utd-public #utd-header-inner,.utd-public #utd-topbar-inner{max-width:1248px}
.utd-public #utd-header-inner{height:84px}
.utd-public .utd-nav-link,.utd-public #utd-services-btn{font-size:13px;padding:12px}
.utd-public #utd-btn-start,.utd-public #utd-btn-login{font-size:13px;padding:11px 17px;box-shadow:none}
.utd-public #utd-hamburger{min-width:44px;min-height:44px}
.utd-service-ribbon{display:flex;justify-content:center;align-items:center;flex-wrap:wrap;gap:12px 30px;padding:10px 20px;background:#f3f6f9;border-bottom:1px solid #e0e7ef;color:#4a617b;font-size:12px;font-weight:500}
.utd-service-ribbon span:first-child{font-size:10px;letter-spacing:1.5px;font-weight:700;color:#b72130}
.utd-public #utd-footer a{overflow-wrap:anywhere}
.utd-public #utd-mobile-menu{max-height:calc(100dvh - 84px);overflow-y:auto;overscroll-behavior:contain}
.utd-public #main-content{outline:none}
.utd-public #blog-search-form{display:flex;gap:8px;flex-wrap:wrap;max-width:100%}
.utd-public #blog-search-input{min-width:0;flex:1;width:180px;font-size:16px;min-height:44px}
.utd-public #blog-search-form button{min-height:44px}
@media(max-width:1100px){.utd-public #utd-nav-wrap,.utd-public #utd-auth{display:none!important}.utd-public #utd-hamburger{display:block!important}}
@media(max-width:640px){.utd-public #utd-header-inner{height:72px}.utd-public #utd-logo img{height:48px}.utd-public input,.utd-public textarea,.utd-public select{font-size:16px!important}.utd-service-ribbon{gap:7px 18px;font-size:11px}.utd-service-ribbon span:first-child{width:100%;text-align:center}.utd-public #utd-prefooter-inner{gap:24px}.utd-public #utd-prefooter-btn{white-space:normal;text-align:center}.utd-public #utd-mobile-menu{max-height:calc(100dvh - 72px)}}
@media(prefers-reduced-motion:reduce){.utd-public *,.utd-public *::before,.utd-public *::after{animation:none!important;transition:none!important;scroll-behavior:auto!important}}

.utd-public .utd-resource-page{padding:56px 28px;max-width:1200px}.utd-resource-heading{gap:24px;flex-wrap:wrap}.utd-resource-heading h1{font-size:clamp(26px,3vw,38px);line-height:1.25;max-width:540px}.utd-resource-page article>h1{font-size:clamp(26px,3vw,38px);line-height:1.3;color:#142e48}.utd-resource-page .blog-content{font-size:16px;line-height:1.85;overflow-wrap:anywhere}.utd-resource-page .blog-content p{max-width:75ch}.utd-resource-page aside{padding:16px;background:#f4f7fa;border-radius:10px;height:fit-content}.utd-resource-page aside a{color:#a51e2c}.utd-resource-page article{border-color:#dfe6ee;border-radius:12px}
@media(max-width:640px){.utd-public .utd-resource-page{padding:36px 20px}.utd-resource-heading{display:block}.utd-resource-heading h1{margin-bottom:20px}.utd-resource-page article{padding:20px}.utd-resource-page #blog-search-form{width:100%}}
.utd-directory .container{max-width:1200px;padding-inline:28px}.utd-directory-hero{padding:55px 0 65px;background:radial-gradient(ellipse at right,#2a506f,transparent 65%),#122b45;color:white}.utd-directory-hero nav{font-size:12px;color:#c8d8e7;margin-bottom:36px}.utd-directory-hero nav a{text-decoration:underline;text-underline-offset:3px}.utd-directory-eyebrow{font-size:11px!important;letter-spacing:2px;color:#f4b4bb!important;font-weight:700}.utd-directory h1{font-size:clamp(32px,4vw,50px);font-weight:700;line-height:1.18;max-width:850px;margin:18px 0 24px}.utd-directory h1 span{color:#f4b4bb}.utd-directory-hero p{font-size:16px;line-height:1.85;max-width:680px;color:#d4e0eb}.utd-directory-button{display:inline-flex;align-items:center;gap:16px;background:#c92534;border-radius:7px;padding:15px 22px;color:white;font-size:14px;font-weight:700;margin-top:24px}.utd-directory-body{padding-top:60px;padding-bottom:60px}.utd-directory-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.utd-directory-grid article{display:flex;flex-direction:column;align-items:flex-start;padding:30px;border:1px solid #dfe6ee;border-radius:12px;background:white}.utd-directory-grid article>.utd-icon{color:#c92534;width:32px;height:32px;margin-bottom:24px}.utd-directory-grid h2{font-size:20px;font-weight:700;margin-bottom:14px;color:#132b45}.utd-directory-grid p{font-size:14px;line-height:1.8;color:#546579;margin-bottom:22px}.utd-directory-grid a{display:flex;gap:14px;align-items:center;margin-top:auto;color:#b22130;min-height:44px;font-size:13px;font-weight:700}.utd-directory-grid a .utd-icon{width:18px}.utd-directory-help{padding:32px;background:#f3f6f9;border-radius:12px;margin-top:40px}.utd-directory-help h2{font-size:25px;font-weight:700;margin-bottom:16px}.utd-directory-help p{max-width:760px;color:#546579;margin-bottom:20px}.utd-directory-help a{color:#b22130;font-weight:700}
@media(max-width:900px){.utd-directory-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:600px){.utd-directory .container{padding-inline:22px}.utd-directory-grid{grid-template-columns:1fr}.utd-directory-hero{padding:35px 0 45px}.utd-directory-grid article{padding:25px}.utd-directory-hero p{font-size:14px}.utd-directory-button{width:100%;justify-content:center}.utd-directory-help{padding:24px}}

.utd-contact-location{display:flex;gap:20px;align-items:flex-start;padding:28px;background:#f3f6f9;border:1px solid #dfe6ee;border-radius:12px}.utd-contact-location>.utd-icon{color:#c92534}.utd-contact-location h2{font-size:20px;font-weight:700;margin-bottom:10px}.utd-contact-location p{font-size:14px;color:#546579}.utd-contact-page input,.utd-contact-page textarea{min-height:44px}.utd-contact-page h4{font-size:15px}@media(max-width:600px){.utd-contact-page>div.grid{padding:24px 20px}.utd-contact-location{padding:22px}.utd-public .cp-tabnav-inner{padding-inline:12px;overflow-x:auto}.utd-public .cp-tab-btn{padding:16px 18px;font-size:13px}.utd-public .cp-wrap h1{font-size:32px!important}}

@media(max-width:520px){.utd-contact-fields{grid-template-columns:1fr!important;gap:16px!important}}

/* Accounting service page: explicit styles also cover utilities absent from the legacy bundle. */
.utd-accounting{color:#172b43;font-size:15px;line-height:1.75}
.utd-accounting>section{padding:72px 0}
.utd-accounting .max-w-7xl{max-width:1200px;padding-inline:28px;margin-inline:auto}
.utd-accounting .max-w-4xl{max-width:1000px;padding-inline:28px;margin-inline:auto}
.utd-accounting h2{font-size:clamp(27px,3vw,36px);line-height:1.25;font-weight:700;margin-bottom:18px}
.utd-accounting h3{font-size:19px;line-height:1.4;font-weight:700}
.utd-accounting p,.utd-accounting li{font-size:15px;line-height:1.8}
.utd-accounting .text-center>p{max-width:740px;margin-inline:auto}
.utd-accounting .mb-12{margin-bottom:38px}
.utd-accounting .grid{display:grid;gap:24px;grid-template-columns:repeat(3,minmax(0,1fr))}
.utd-accounting .grid>div{padding:28px;border-radius:12px;border-color:#dde5ed;min-width:0;box-shadow:none}
.utd-accounting .grid>div>div.flex{gap:15px;align-items:flex-start}
.utd-accounting .grid>div>div.flex>div{margin-right:0}
.utd-accounting .grid svg{width:26px;height:26px;stroke-width:1.7}
.utd-accounting .grid [style="background:#dc2626;"]{background:#fbecef!important;color:#b72130!important;width:48px;height:48px;border-radius:12px;flex-shrink:0}
.utd-accounting .grid [style="background:#dc2626;"] svg{color:inherit}
.utd-accounting .grid li{margin-bottom:9px;gap:6px}
.utd-accounting .text-center>span{background:transparent!important;color:#a92130!important;padding:0;font-size:11px;letter-spacing:1.8px;margin-bottom:18px}
.utd-accounting section[style*="#111827"]{background:#132d47!important;color:white}
.utd-accounting section[style*="#111827"] .text-center>span{color:#f5bac1!important}
.utd-accounting section[style*="#111827"] .grid{grid-template-columns:repeat(2,minmax(0,1fr))}
.utd-accounting section[style*="#111827"] .grid>div{background:#1c3a55;border-color:#345069}
.utd-accounting .grid .text-red-100{display:none}
.utd-accounting section:last-child a{font-size:14px;padding:15px 22px;border-radius:8px;min-height:48px}
.utd-accounting section:last-child a.bg-red-600{background:#c92534}
.utd-accounting-hero{background:radial-gradient(ellipse at right,#234968,transparent 70%),#122b45;color:#fff}
.utd-accounting-hero-inner{max-width:1200px;margin:auto;padding:0 28px;display:grid;grid-template-columns:1.15fr 1fr;gap:48px;align-items:center}
.utd-accounting .utd-accounting-eyebrow{color:#f3b5bd;font-size:11px;font-weight:700;letter-spacing:1.8px;margin:0 0 24px}
.utd-accounting-hero h1{font-size:clamp(36px,4.6vw,58px);font-weight:700;line-height:1.13;letter-spacing:-.04em;margin:0 0 26px}
.utd-accounting-hero h1 span{color:#f3b5bd}
.utd-accounting .utd-accounting-intro{font-size:16px;color:#d4e0eb;max-width:570px;margin-bottom:30px}
.utd-accounting-hero img{width:100%;height:auto}
.utd-accounting-actions{display:flex;gap:14px;flex-wrap:wrap}
.utd-accounting-actions a{display:inline-flex;align-items:center;justify-content:center;gap:12px;min-height:48px;padding:14px 18px;border:1px solid #8da3b8;border-radius:7px;font-size:13px;font-weight:700;color:white}
.utd-accounting-actions a:first-child{background:#c92534;border-color:#c92534}
.utd-accounting-actions svg{width:18px;height:18px}
.utd-accounting>.utd-accounting-highlights{padding:25px 28px;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px;max-width:1200px;margin:auto;background:white;border-bottom:1px solid #e0e7ef}
.utd-accounting-highlights>div{display:flex;align-items:center;gap:12px;font-size:13px;font-weight:600}
.utd-accounting-highlights svg{color:#b72130;width:20px;height:20px}
@media(max-width:900px){.utd-accounting .grid{grid-template-columns:repeat(2,minmax(0,1fr))}.utd-accounting-hero-inner{gap:25px}.utd-accounting>.utd-accounting-highlights{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:640px){.utd-accounting>section{padding:45px 0}.utd-accounting .max-w-7xl,.utd-accounting .max-w-4xl{padding-inline:22px}.utd-accounting-hero-inner{grid-template-columns:1fr;padding-inline:22px;gap:22px}.utd-accounting-hero img{max-width:340px;justify-self:center}.utd-accounting .grid,.utd-accounting section[style*="#111827"] .grid{grid-template-columns:1fr}.utd-accounting .grid>div{padding:24px}.utd-accounting-actions{flex-direction:column}.utd-accounting-actions a{width:100%}.utd-accounting>.utd-accounting-highlights{padding:24px 22px;gap:18px 12px}.utd-accounting-highlights>div{font-size:11px;gap:7px}.utd-accounting-highlights svg{width:18px;height:18px}.utd-accounting section:last-child .flex{flex-direction:column}.utd-accounting h2{text-align:left}.utd-accounting .text-center>p{text-align:left}.utd-accounting .text-center>span{display:block;text-align:left}}

/* Small, finite movements; content remains visible without JavaScript. */
@media(prefers-reduced-motion:no-preference){
 html:has(body.utd-public){scroll-behavior:smooth}
 .utd-hero-visual img,.utd-accounting-hero-inner>img{animation:utd-banner-float 4s ease-in-out 1}
 .utd-directory-grid article,.utd-accounting .grid>div{transition:transform .2s ease,box-shadow .2s ease,border-color .2s ease}
 .utd-enter-view{animation:utd-soft-reveal .45s ease-out 1}
}
@keyframes utd-banner-float{0%,100%{transform:translateY(0)}50%{transform:translateY(-9px)}}
@keyframes utd-soft-reveal{from{opacity:.6}to{opacity:1}}
@media(hover:hover) and (pointer:fine) and (prefers-reduced-motion:no-preference){
 .utd-directory-grid article:hover,.utd-accounting .grid>div:hover{transform:translateY(-3px);box-shadow:0 10px 24px #132b4510;border-color:#c1cfdd}
 .utd-directory-button:hover,.utd-accounting-actions a:first-child:hover{background:#a81c2a}
}
@media(hover:none){.utd-home .service-card:hover{transform:none;box-shadow:none}.utd-solid:hover{transform:none}}
.utd-public a:active,.utd-public button:active{filter:brightness(.94)}
.utd-to-top{position:fixed;right:max(18px,env(safe-area-inset-right));bottom:max(18px,env(safe-area-inset-bottom));z-index:90;width:46px;height:46px;border:1px solid #547089;border-radius:50%;background:#132b45;color:#fff;display:flex;align-items:center;justify-content:center;box-shadow:0 4px 18px #132b4526;cursor:pointer}
.utd-to-top[hidden]{display:none!important}.utd-to-top svg{width:21px;height:21px}
.utd-to-top:hover{background:#234968}
@media(prefers-reduced-motion:reduce){html:has(body.utd-public){scroll-behavior:auto}.utd-public .utd-enter-view,.utd-public .utd-hero-visual img,.utd-public .utd-accounting-hero-inner>img{animation:none!important}.utd-public .service-card:hover,.utd-public .utd-solid:hover{transform:none!important}}

/* Useful audience shortcuts and lightweight original line-icon motion. */
.utd-service-ribbon{gap:6px 24px;padding:5px 20px}
.utd-service-ribbon a{display:inline-flex;align-items:center;justify-content:center;gap:7px;min-height:44px;padding:0 10px;color:#405973;border-radius:6px;text-decoration:none;font-size:12px;font-weight:600}
.utd-service-ribbon .utd-ribbon-overview{color:#b72130;font-size:10px;text-transform:uppercase;letter-spacing:1.1px}
.utd-ribbon-audiences{display:flex;align-items:center;justify-content:center;gap:4px}
.utd-service-ribbon a svg{width:14px;height:14px;flex-shrink:0}
.utd-service-ribbon a:hover{background:#e6edf4;color:#132b45;text-decoration:underline;text-underline-offset:4px}
.utd-service-ribbon a:focus-visible{outline:2px solid #b72130;outline-offset:2px}
.utd-live-icon{overflow:visible;transform-origin:center;transform-box:fill-box}
@media(prefers-reduced-motion:no-preference){
 .utd-live-icon.utd-icon-playing{animation:utd-icon-greet 1.5s ease-in-out 1}
 .utd-live-icon.utd-icon-playing> :is(path,rect,circle,ellipse,polyline,line){animation:utd-icon-ink 1.2s ease-out 1;animation-delay:var(--utd-line-delay,0ms)}
}
@keyframes utd-icon-greet{0%,100%{transform:translateY(0) rotate(0)}35%{transform:translateY(-3px) rotate(-5deg)}65%{transform:translateY(-1px) rotate(3deg)}}
@keyframes utd-icon-ink{0%{stroke-dasharray:100;stroke-dashoffset:100;opacity:.45}75%,100%{stroke-dasharray:100;stroke-dashoffset:0;opacity:1}}
@media(max-width:640px){.utd-service-ribbon{gap:0;padding:3px 10px}.utd-service-ribbon .utd-ribbon-overview{width:100%;min-height:34px}.utd-ribbon-audiences{width:100%;justify-content:space-evenly}.utd-service-ribbon a{font-size:11px;gap:5px;padding:0 7px}}
@media(prefers-reduced-motion:reduce){.utd-live-icon,.utd-live-icon>*{animation:none!important}}