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svg[data-astro-cid-ftcelpv3]{color:#fff;width:12px;height:12px}.card-feature-text[data-astro-cid-ftcelpv3]{font-size:var(--font-size-sm);color:var(--color-text-secondary);font-weight:var(--font-weight-normal);line-height:var(--line-height-normal)}.physical-delivery-inline[data-astro-cid-ftcelpv3]{display:flex;align-items:center;gap:var(--list-item-gap);padding:var(--card-inner-gap) 0;margin-top:var(--grid-gap-sm);border-top:1px solid var(--color-border-default)}.physical-delivery-inline[data-astro-cid-ftcelpv3] svg[data-astro-cid-ftcelpv3]{color:var(--color-text-tertiary);flex-shrink:0}.physical-delivery-text[data-astro-cid-ftcelpv3]{flex:1;font-size:var(--font-size-sm);color:var(--color-text-secondary);line-height:var(--line-height-normal)}.physical-delivery-text[data-astro-cid-ftcelpv3] strong[data-astro-cid-ftcelpv3]{color:var(--color-text-primary);font-weight:var(--font-weight-semibold)}.physical-delivery-desc[data-astro-cid-ftcelpv3]{margin-left:calc(var(--list-item-gap) / 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.section-summary[data-astro-cid-24uv33ig]{font-size:var(--font-size-xs);font-weight:var(--font-weight-bold);color:var(--color-text-tertiary);letter-spacing:.1em;margin-bottom:var(--list-item-gap);text-transform:uppercase}.accounting-process-header[data-astro-cid-24uv33ig] .accounting-process-title[data-astro-cid-24uv33ig]{font-family:var(--font-family-display);font-size:var(--font-size-4xl);font-weight:var(--font-weight-bold);line-height:var(--line-height-tight);color:var(--color-text-primary);margin:0 0 var(--section-title-margin-bottom) 0}.accounting-process-header[data-astro-cid-24uv33ig] .accounting-process-subtitle[data-astro-cid-24uv33ig]{font-family:var(--font-family-primary);font-size:var(--font-size-lg);font-weight:var(--font-weight-normal);line-height:var(--line-height-relaxed);color:var(--color-text-secondary);margin:0 auto;max-width:var(--content-narrow-width)}.accounting-process-steps[data-astro-cid-24uv33ig]{display:flex;gap:var(--grid-gap-sm);align-items:flex-start;padding-top:2rem;padding-bottom:2rem}.accounting-process-step[data-astro-cid-24uv33ig]{flex:1;background-color:var(--color-bg-white);border:1px solid var(--color-border-default);border-radius:var(--card-border-radius);padding:var(--card-padding);display:flex;flex-direction:column;gap:var(--spacing-sm)}.accounting-process-step[data-astro-cid-24uv33ig].step-up{transform:translateY(0)}.accounting-process-step[data-astro-cid-24uv33ig].step-down{transform:translateY(5rem)}.step-number[data-astro-cid-24uv33ig]{display:flex;align-items:center;justify-content:center;width:40px;height:40px;background-color:var(--color-brand);color:var(--color-bg-white);font-family:var(--font-family-primary);font-size:var(--font-size-lg);font-weight:var(--font-weight-bold);border-radius:50%;flex-shrink:0}.step-title[data-astro-cid-24uv33ig]{font-family:var(--font-family-primary);font-size:var(--font-size-base);font-weight:var(--font-weight-semibold);line-height:var(--line-height-tight);color:var(--color-text-primary);margin:0}.step-description[data-astro-cid-24uv33ig]{font-family:var(--font-family-primary);font-size:var(--font-size-sm);font-weight:var(--font-weight-normal);line-height:var(--line-height-relaxed);color:var(--color-text-secondary);margin:0}@media (max-width: 1024px){.accounting-process-steps[data-astro-cid-24uv33ig]{flex-wrap:wrap;justify-content:center}.accounting-process-step[data-astro-cid-24uv33ig]{flex:0 1 calc(33.333% - var(--grid-gap-sm));min-width:200px}.accounting-process-step[data-astro-cid-24uv33ig].step-up,.accounting-process-step[data-astro-cid-24uv33ig].step-down{transform:translateY(0)}}@media (max-width: 640px){.accounting-process-steps[data-astro-cid-24uv33ig]{flex-direction:column;gap:var(--grid-gap-md);padding-top:0;padding-bottom:0}.accounting-process-step[data-astro-cid-24uv33ig]{flex:none;width:100%;flex-direction:row;align-items:flex-start;gap:var(--spacing-md)}.step-number[data-astro-cid-24uv33ig]{width:36px;height:36px;font-size:var(--font-size-base)}}