.receipt-intro { padding-top: 185px; padding-bottom: 75px; }
.receipt-intro h1 { font-size: clamp(58px, 7.7vw, 126px); }
.receipt-intro-bottom { display: flex; justify-content: space-between; align-items: flex-end; gap: 48px; margin-top: 46px; }
.receipt-intro-bottom p { max-width: 650px; color: var(--muted); font-size: 21px; }
.receipt-down { display: flex; align-items: center; gap: 40px; white-space: nowrap; font-size: 15px; }
.receipt-down span { font-size: 32px; color: var(--gold); }
.receipt-guide { --receipt-header-offset: 106px; --receipt-nav-height: 88px; border-top: 1px solid var(--line); scroll-margin-top: var(--receipt-header-offset); }
.receipt-nav-anchor { scroll-margin-top: var(--receipt-header-offset); }
.receipt-guide [hidden] { display: none !important; }
.receipt-guide-heading { display: grid; grid-template-columns: .8fr 1.1fr 1fr; align-items: start; gap: 30px; margin-bottom: 44px; }
.receipt-guide-heading .eyebrow { margin-top: 9px; }
.receipt-guide-heading h2 { font-size: clamp(42px, 4.3vw, 64px); }
.receipt-guide-heading > p:last-child { color: var(--muted); font-size: 17px; padding-top: 8px; }
.receipt-topic-nav { position: sticky; top: var(--receipt-header-offset); z-index: 4; background: var(--ink); padding-block: 12px; border-bottom: 1px solid var(--line); scroll-margin-top: var(--receipt-header-offset); display: grid; grid-template-columns: repeat(7, minmax(0, 1fr)); gap: 8px; margin-bottom: 24px; }
.receipt-topic-nav button { padding: 13px 14px; min-height: 48px; border: 1px solid var(--line); background: #ffffff04; color: var(--paper); text-align: left; font-size: 14px; line-height: 1.35; cursor: pointer; transition: background .2s, border-color .2s, color .2s; }
.receipt-topic-nav button:hover { border-color: var(--gold); }
.receipt-topic-nav button[aria-selected="true"] { color: var(--ink); background: var(--gold); border-color: var(--gold); }
.receipt-layout { display: grid; grid-template-columns: minmax(0, 1.12fr) minmax(0, .88fr); align-items: start; gap: clamp(35px, 5vw, 80px); }
.receipt-stage { min-width: 0; margin: 0; }
.receipt-toolbar { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 12px; margin-bottom: 16px; }
.receipt-side-switch, .receipt-zoom-controls { display: inline-flex; align-items: center; gap: 4px; }
.receipt-side-switch button, .receipt-zoom-controls button { min-width: 44px; height: 44px; padding: 8px 12px; border: 1px solid var(--line); background: transparent; color: var(--paper); font-size: 13px; cursor: pointer; }
.receipt-side-switch button[aria-pressed="true"] { background: #e3b44013; border-color: var(--gold); color: var(--gold); }
.receipt-zoom-controls button:not(.receipt-reset) { padding: 0; font-size: 24px; font-weight: 400; }
.receipt-zoom-controls button:hover, .receipt-side-switch button:hover { border-color: var(--gold); }
.receipt-zoom-controls button:disabled { opacity: .35; cursor: default; }
.receipt-zoom-controls > span { width: 43px; text-align: center; font-size: 12px; color: var(--muted); font-variant-numeric: tabular-nums; }
.receipt-zoom-controls .receipt-reset { margin-left: 5px; }
.receipt-viewport { position: relative; isolation: isolate; width: 100%; aspect-ratio: 1284 / 1580; overflow: hidden; background: #fff; border: 1px solid #e3b4404d; touch-action: pan-y; }
.receipt-sheet { position: absolute; inset: 0; transform-origin: 0 0; transition: transform .45s cubic-bezier(.22,.7,.28,1); will-change: transform; }
.receipt-sheet img { display: block; width: 100%; height: 100%; object-fit: contain; user-select: none; -webkit-user-drag: none; }
.receipt-focus { position: absolute; z-index: 1; pointer-events: none; border: 2px solid #b8850a; background: #e3b4400b; transition: left .45s cubic-bezier(.22,.7,.28,1), top .45s cubic-bezier(.22,.7,.28,1), width .45s cubic-bezier(.22,.7,.28,1), height .45s cubic-bezier(.22,.7,.28,1); }
.receipt-viewport[data-zoomed="true"] { cursor: grab; touch-action: none; }
.receipt-viewport[data-dragging="true"] { cursor: grabbing; }
.receipt-viewport[data-dragging="true"] .receipt-sheet, .receipt-viewport[data-dragging="true"] .receipt-focus { transition: none; }
.receipt-hotspots { position: absolute; z-index: 2; inset: 0; }
.receipt-spot { position: absolute; display: grid; place-items: center; width: 44px; height: 44px; padding: 0; border-radius: 50%; border: 2px solid var(--ink); background: var(--gold); color: var(--ink); transform: translate(-50%, -50%); font-family: var(--display); font-weight: 500; font-size: 28px; line-height: 1; cursor: zoom-in; }
.receipt-spot::after { content: ''; position: absolute; inset: -5px; border: 1px solid #b8850a; border-radius: 50%; background: transparent; }
.receipt-spot:hover { background: var(--paper); }
.receipt-spot:focus-visible { outline: 3px solid var(--ink); outline-offset: 6px; }
.receipt-spot-label { position: absolute; left: 50%; bottom: calc(100% + 11px); padding: 7px 10px; background: var(--ink); color: var(--paper); transform: translateX(-50%); white-space: nowrap; font-family: var(--body); font-size: 12px; line-height: 1.3; pointer-events: none; opacity: 0; transition: opacity .15s; }
.receipt-spot:hover .receipt-spot-label, .receipt-spot:focus-visible .receipt-spot-label { opacity: 1; }
.receipt-drag-hint { position: absolute; z-index: 2; bottom: 15px; left: 50%; transform: translateX(-50%); background: #081c28e8; color: var(--paper); padding: 8px 12px; font-size: 12px; line-height: 1.4; white-space: nowrap; pointer-events: none; opacity: 0; }
.receipt-viewport[data-zoomed="true"] .receipt-drag-hint { opacity: 1; }
.receipt-view-foot { display: flex; align-items: baseline; justify-content: space-between; gap: 16px; margin-top: 15px; }
.receipt-view-foot > p { font-size: 12px; line-height: 1.5; color: var(--muted); max-width: 420px; }
.receipt-read-detail { display: none; color: var(--gold); font-size: 13px; white-space: nowrap; text-decoration: underline; text-underline-offset: 4px; }
.receipt-stage figcaption { margin-top: 18px; font-size: 12px; line-height: 1.65; color: var(--muted); max-width: 620px; }
.receipt-explainer { position: sticky; top: calc(var(--receipt-header-offset) + var(--receipt-nav-height) + 20px); scroll-margin-top: calc(var(--receipt-header-offset) + var(--receipt-nav-height) + 20px); padding-top: 9px; min-width: 0; }
.receipt-view-status { font-size: 12px; color: var(--muted); margin-bottom: 28px; padding-bottom: 16px; border-bottom: 1px solid var(--line); }
.receipt-detail-label { font-size: 13px; letter-spacing: .1em; text-transform: uppercase; color: var(--gold); margin-bottom: 20px; }
.receipt-detail h3 { font-size: clamp(34px, 3.3vw, 52px); margin-bottom: 23px; }
.receipt-detail-value { color: var(--gold); font-family: var(--serif); font-size: clamp(27px, 2.7vw, 39px); font-style: italic; margin-bottom: 24px; }
.receipt-detail > p:not([class]) { color: var(--paper); font-size: 17px; line-height: 1.7; }
.receipt-detail-note { margin-top: 26px; padding-left: 18px; border-left: 2px solid var(--gold); color: var(--muted); font-size: 14px; line-height: 1.7; }
.receipt-detail-sources { margin-top: 20px; }
.receipt-source { display: flex; align-items: center; justify-content: space-between; gap: 15px; font-size: 12px; line-height: 1.5; padding-block: 12px; border-bottom: 1px solid var(--line); }
.receipt-source:hover { color: var(--gold); }
.receipt-source span { flex-shrink: 0; font-size: 20px; }
.receipt-details > .receipt-detail + .receipt-detail { margin-top: 55px; }
.receipt-ready .receipt-details > .receipt-detail + .receipt-detail { margin-top: 0; }
.receipt-tariff-notes { margin-top: 25px; border-top: 1px solid var(--line); }
.receipt-tariff-notes details { border-bottom: 1px solid var(--line); padding-block: 17px; }
.receipt-tariff-notes summary { display: flex; align-items: center; justify-content: space-between; gap: 20px; list-style: none; font-size: 15px; cursor: pointer; }
.receipt-tariff-notes summary::-webkit-details-marker { display: none; }
.receipt-tariff-notes summary > span { color: var(--gold); font-size: 23px; transition: transform .2s; }
.receipt-tariff-notes details[open] summary > span { transform: rotate(45deg); }
.receipt-tariff-notes details p { font-size: 14px; line-height: 1.7; color: var(--muted); margin-top: 16px; }
.receipt-business-tariffs { margin: 17px 0 0; }
.receipt-business-tariffs > div { display: grid; grid-template-columns: 68px 1fr; gap: 12px; padding-block: 8px; }
.receipt-business-tariffs dt { color: var(--gold); font-size: 13px; }
.receipt-business-tariffs dd { margin: 0; color: var(--muted); font-size: 13px; line-height: 1.6; }
.receipt-inline-insight { font-size: 15px; line-height: 1.7; color: var(--muted); margin-top: 22px; }
.receipt-next { background: var(--gold); color: var(--ink); padding-block: 95px; }
.receipt-next-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 80px; }
.receipt-next .eyebrow { color: var(--ink); }
.receipt-next-grid > div:last-child > p:first-child { font-size: 21px; margin-bottom: 30px; max-width: 570px; }
.receipt-next .arrow-link { font-size: 17px; }
.receipt-sharing-note { font-size: 14px; margin-top: 30px; opacity: .8; }
.receipt-sharing-note a { text-decoration: underline; text-underline-offset: 4px; }
.receipt-sources { display: grid; grid-template-columns: .9fr 1.1fr; gap: 80px; }
.receipt-sources h2 { font-size: clamp(40px, 4.4vw, 65px); }
.receipt-sources p:last-child { color: var(--muted); font-size: 14px; margin-top: 26px; max-width: 310px; }
.receipt-sources ul { padding: 0; margin: 0; list-style: none; }
.receipt-sources li { border-bottom: 1px solid var(--line); }
.receipt-sources li:first-child { border-top: 1px solid var(--line); }
.receipt-sources li a { display: grid; grid-template-columns: 1fr 25px; column-gap: 20px; padding-block: 23px; }
.receipt-sources li a > span { font-size: 18px; }
.receipt-sources li a > small { grid-column: 1; font-size: 13px; color: var(--muted); margin-top: 5px; }
.receipt-sources li a > svg { width: 25px; grid-column: 2; grid-row: 1 / 3; align-self: center; color: var(--gold); }
.receipt-sources li a:hover > span { color: var(--gold); }
.receipt-teaser { display: grid; grid-template-columns: 1.35fr .65fr; align-items: center; gap: 70px; padding-block: 64px; }
.receipt-teaser-copy h2 { font-size: clamp(36px, 3.5vw, 54px); }
.receipt-teaser-copy > p:not(.eyebrow) { max-width: 510px; color: var(--muted); font-size: 17px; margin-block: 20px; }
.receipt-teaser-visual { display: block; padding: 25px 24px 18px; background: var(--ink-light); }
.receipt-teaser-paper { aspect-ratio: 1.6; overflow: hidden; background: var(--paper); border-top: 4px solid var(--gold); transform: rotate(-3deg); transition: transform .4s ease; }
.receipt-teaser-paper img { display: block; width: 100%; height: auto; transform: translateY(-43%); }
.receipt-teaser-visual:hover .receipt-teaser-paper { transform: rotate(0); }
.receipt-teaser-caption { display: block; margin-top: 20px; font-size: 12px; line-height: 1.5; color: var(--muted); }
@media (max-width: 1100px) {
  .receipt-guide-heading { grid-template-columns: 1fr 1fr; }
  .receipt-guide-heading .eyebrow { grid-column: 1 / -1; margin-bottom: 0; }
  .receipt-topic-nav { grid-template-columns: repeat(4, minmax(0, 1fr)); }
  .receipt-layout { gap: 35px; }
  .receipt-next-grid, .receipt-sources, .receipt-teaser { gap: 45px; }
  .receipt-detail h3 { font-size: 37px; }
}
@media (max-width: 860px) {
  .receipt-guide { --receipt-header-offset: 88px; }
  .receipt-intro { padding-top: 145px; padding-bottom: 58px; }
  .receipt-intro h1 { font-size: clamp(49px, 9vw, 78px); }
  .receipt-intro-bottom { display: block; margin-top: 30px; }
  .receipt-intro-bottom p { font-size: 19px; }
  .receipt-down { margin-top: 28px; justify-content: space-between; }
  .receipt-guide-heading { grid-template-columns: 1fr; gap: 20px; margin-bottom: 30px; }
  .receipt-guide-heading h2 br { display: none; }
  .receipt-guide-heading > p:last-child { max-width: 500px; padding: 0; }
  .receipt-layout { grid-template-columns: 1fr; gap: 35px; }
  .receipt-stage { width: 100%; max-width: 620px; margin-inline: auto; }
  .receipt-explainer { position: static; border-top: 1px solid var(--line); padding-top: 28px; }
  .receipt-detail h3 { font-size: 42px; max-width: 570px; }
  .receipt-detail-value { font-size: 36px; }
  .receipt-read-detail { display: block; }
  .receipt-next { padding-block: 65px; }
  .receipt-next-grid, .receipt-sources { grid-template-columns: 1fr; gap: 38px; }
  .receipt-next-grid > div:last-child > p:first-child { font-size: 19px; }
  .receipt-teaser { grid-template-columns: 1.15fr .85fr; gap: 35px; }
}
@media (max-width: 600px) {
  .receipt-topic-nav { display: flex; overflow-x: auto; margin-inline: calc(-1 * var(--gutter)); padding: 4px var(--gutter) 12px; scroll-padding-inline: var(--gutter); scrollbar-width: thin; scrollbar-color: var(--gold) transparent; }
  .receipt-topic-nav button { flex: 0 0 auto; max-width: 200px; font-size: 13px; }
  .receipt-toolbar { gap: 10px; }
  .receipt-side-switch button { padding-inline: 13px; }
  .receipt-zoom-controls { margin-left: auto; }
  .receipt-zoom-controls .receipt-reset { font-size: 12px; }
  .receipt-view-foot { display: block; }
  .receipt-read-detail { margin-top: 12px; }
  .receipt-teaser { display: block; padding-block: 55px; }
  .receipt-teaser-visual { display: none; }
}
@media (max-width: 480px) {
  .receipt-intro h1 { font-size: 50px; }
  .receipt-guide-heading h2, .receipt-detail h3 { font-size: 37px; }
  .receipt-zoom-controls { margin-left: 0; }
  .receipt-spot { width: 42px; height: 42px; font-size: 26px; }
  .receipt-drag-hint { font-size: 11px; }
  .receipt-next .arrow-link { font-size: 16px; }
  .receipt-sources li a > span { font-size: 16px; }
}
@media (prefers-reduced-motion: reduce) {
  .receipt-sheet, .receipt-focus, .receipt-spot-label, .receipt-topic-nav button, .receipt-tariff-notes summary > span, .receipt-teaser-paper { transition: none; }
}