/* PCAOB Strategic Priorities — Comment Letter Analysis
   Government-report aesthetic: navy / cream / serif headlines
   ============================================================ */

:root {
  --navy-950: #06162b;
  --navy-900: #0a1f3a;
  --navy-800: #14305a;
  --navy-700: #1d4276;
  --navy-600: #2a5894;
  --navy-500: #3d6cad;
  --navy-400: #6f93c8;
  --navy-200: #c2d2e8;
  --navy-100: #e3ebf5;

  --gold:       #b88a35;
  --gold-soft:  #d6b25a;
  --gold-bg:    #f4ead2;

  --paper:      #f6f3ec;
  --paper-2:    #ece6d6;
  --cream:      #faf8f2;
  --white:      #ffffff;

  --ink:        #14181f;
  --ink-2:      #2b3340;
  --ink-3:      #4a5566;
  --ink-4:      #7a8493;
  --rule:       #ddd6c2;
  --rule-soft:  #ebe6d8;

  --danger:     #a4243b;
  --good:       #2c6e49;

  --g-investors:           #1d4276;
  --g-accounting:          #b88a35;
  --g-audit-committee:     #7e5a9b;
  --g-preparer:            #c46b2d;
  --g-technology-provider: #7d2a3a;
  --g-advisory-firm:       #8b6f47;
  --g-regulators:          #2a7a78;
  --g-academic:            #2c6e49;
  --g-other:               #4a5566;

  --serif: 'Source Serif 4', 'Source Serif Pro', Georgia, 'Times New Roman', serif;
  --sans:  'Source Sans 3', -apple-system, BlinkMacSystemFont, 'Segoe UI', Helvetica, Arial, sans-serif;
  --mono:  'IBM Plex Mono', ui-monospace, 'SF Mono', Menlo, Consolas, monospace;

  --shadow-1: 0 1px 0 var(--rule), 0 1px 2px rgba(10,31,58,0.04);
  --shadow-2: 0 2px 8px rgba(10,31,58,0.08);
  --shadow-3: 0 12px 32px -8px rgba(10,31,58,0.18);
}

* { box-sizing: border-box; }

html, body {
  margin: 0;
  padding: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--sans);
  font-size: 17px;
  line-height: 1.55;
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}

::selection { background: var(--navy-200); color: var(--navy-900); }

img { display: block; max-width: 100%; }
button { font: inherit; cursor: pointer; }
a { color: var(--navy-700); text-decoration-thickness: 1px; text-underline-offset: 2px; }
a:hover { color: var(--gold); }

/* ------------------ Top nav ------------------ */
.topbar {
  position: sticky; top: 0; z-index: 50;
  background: var(--navy-950);
  color: var(--white);
  border-bottom: 3px solid var(--gold);
}
.topbar__inner {
  max-width: 1280px; margin: 0 auto;
  padding: 10px 32px;
  display: flex; align-items: center; gap: 28px;
}
.topbar__brand {
  font-family: var(--serif);
  font-weight: 700;
  font-size: 16px;
  letter-spacing: 0.01em;
  line-height: 1.2;
  white-space: nowrap;
}
.topbar__brand .b1 { color: var(--gold-soft); display: block; font-size: 10px; letter-spacing: 0.18em; text-transform: uppercase; font-family: var(--sans); font-weight: 600; }
.topbar__nav {
  display: flex; gap: 4px; flex: 1; overflow-x: auto; scrollbar-width: none;
}
.topbar__nav::-webkit-scrollbar { display: none; }
.topbar__nav a {
  display: inline-block;
  padding: 6px 10px;
  font-size: 13px;
  font-weight: 500;
  color: rgba(255,255,255,0.78);
  text-decoration: none;
  border-radius: 3px;
  white-space: nowrap;
  letter-spacing: 0.01em;
}
.topbar__nav a:hover { color: var(--white); background: rgba(255,255,255,0.08); }
.topbar__nav a.is-active { color: var(--navy-950); background: var(--gold-soft); }
.topbar__cta {
  display: inline-flex; align-items: center; gap: 6px;
  background: var(--gold); color: var(--navy-950);
  padding: 8px 14px;
  font-weight: 600;
  font-size: 13px;
  border: none; border-radius: 3px;
  letter-spacing: 0.02em;
}
.topbar__cta:hover { background: var(--gold-soft); }

/* ------------------ Cover ------------------ */
.cover {
  position: relative; overflow: hidden;
  background:
    radial-gradient(ellipse 120% 80% at 80% 0%, rgba(184,138,53,0.18), transparent 60%),
    radial-gradient(ellipse 100% 70% at 0% 100%, rgba(29,66,118,0.22), transparent 60%),
    linear-gradient(180deg, #0a1f3a 0%, #06162b 100%);
  color: var(--cream);
  padding: 72px 32px 80px;
  border-bottom: 1px solid #000;
}
.cover__grid {
  position: absolute; inset: 0;
  background-image:
    linear-gradient(to right, rgba(255,255,255,0.04) 1px, transparent 1px);
  background-size: calc(100% / 7) 100%;
  pointer-events: none;
}
.cover__inner {
  position: relative;
  max-width: 1280px; margin: 0 auto;
  display: grid; grid-template-columns: 1.4fr 1fr; gap: 64px;
  align-items: end;
}
.cover__eyebrow {
  font-family: var(--mono);
  font-size: 12px;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--gold-soft);
  margin-bottom: 24px;
  display: flex; align-items: center; gap: 12px;
}
.cover__eyebrow::after { content:''; flex:1; height:1px; background: rgba(214,178,90,0.4); }
.cover h1 {
  font-family: var(--serif);
  font-weight: 700;
  font-size: clamp(40px, 5.5vw, 68px);
  line-height: 1.04;
  letter-spacing: -0.015em;
  margin: 0 0 28px;
  color: var(--cream);
}
.cover h1 em { font-style: italic; color: var(--gold-soft); font-weight: 600; }
.cover__sub {
  font-family: var(--serif);
  font-size: 22px;
  line-height: 1.45;
  color: rgba(250,248,242,0.78);
  font-style: italic;
  max-width: 36ch;
  margin-bottom: 36px;
}
.cover__meta {
  display: grid; grid-template-columns: repeat(2, max-content); gap: 8px 36px;
  font-size: 13px; color: rgba(250,248,242,0.7);
  letter-spacing: 0.04em;
  font-family: var(--sans);
}
.cover__meta dt { font-family: var(--mono); text-transform: uppercase; font-size: 11px; letter-spacing: 0.16em; color: var(--gold-soft); }
.cover__meta dd { margin: 0; color: var(--cream); font-weight: 500; }

.cover__hero-stat {
  position: relative;
  border-left: 1px solid rgba(214,178,90,0.3);
  padding-left: 48px;
}
.cover__hero-num {
  font-family: var(--serif);
  font-size: clamp(120px, 18vw, 220px);
  line-height: 0.85;
  font-weight: 700;
  color: var(--gold-soft);
  letter-spacing: -0.04em;
  font-feature-settings: "lnum";
}
.cover__hero-label {
  font-family: var(--mono);
  font-size: 13px; letter-spacing: 0.18em; text-transform: uppercase;
  color: var(--cream);
  margin-top: 14px;
}
.cover__hero-sub {
  font-family: var(--serif);
  font-style: italic;
  font-size: 17px;
  color: rgba(250,248,242,0.7);
  margin-top: 10px;
  max-width: 32ch;
}

.draft-banner {
  position: absolute;
  top: 36px; right: -100px;
  transform: rotate(35deg);
  background: var(--danger);
  color: #fff;
  font-family: var(--mono);
  font-weight: 600;
  letter-spacing: 0.3em;
  font-size: 14px;
  padding: 8px 120px;
  text-transform: uppercase;
  box-shadow: 0 2px 8px rgba(0,0,0,0.3);
  z-index: 5;
  border-top: 1px solid rgba(255,255,255,0.3);
  border-bottom: 1px solid rgba(255,255,255,0.3);
}

/* ------------------ Section primitives ------------------ */
.section {
  padding: 80px 32px;
  border-bottom: 1px solid var(--rule);
}
.section--paper  { background: var(--paper); }
.section--cream  { background: var(--cream); }
.section--white  { background: var(--white); }
.section--navy   { background: var(--navy-950); color: var(--cream); border-bottom-color: #000; }
.section__inner {
  max-width: 1280px; margin: 0 auto;
}
.section__label {
  font-family: var(--mono);
  font-size: 12px; letter-spacing: 0.2em; text-transform: uppercase;
  color: var(--gold);
  margin-bottom: 14px;
  display: flex; align-items: center; gap: 12px;
}
.section__label::before { content:''; width: 32px; height: 2px; background: var(--gold); }
.section--navy .section__label { color: var(--gold-soft); }
.section__title {
  font-family: var(--serif);
  font-weight: 700;
  font-size: clamp(32px, 4vw, 48px);
  line-height: 1.08;
  letter-spacing: -0.012em;
  margin: 0 0 18px;
  color: var(--ink);
  max-width: 22ch;
}
.section--navy .section__title { color: var(--cream); }
.section__lede {
  font-family: var(--serif);
  font-size: 20px;
  line-height: 1.5;
  color: var(--ink-3);
  max-width: 60ch;
  margin: 0 0 32px;
}
.section--navy .section__lede { color: rgba(250,248,242,0.75); }

/* ------------------ Executive summary ------------------ */
.exec {
  display: grid;
  grid-template-columns: 1fr 1.4fr;
  gap: 64px;
  margin-top: 36px;
}
.exec__bullets { list-style: none; padding: 0; margin: 0; display: flex; flex-direction: column; gap: 18px; }
.exec__bullets li {
  font-family: var(--serif);
  font-size: 19px;
  line-height: 1.5;
  color: var(--ink-2);
  padding-left: 22px;
  border-left: 3px solid var(--gold);
}
.exec__bullets li:first-child { font-size: 22px; color: var(--ink); font-weight: 500; }

/* ------------------ Dashboard ------------------ */
.dash {
  display: grid; gap: 20px;
  grid-template-columns: repeat(4, 1fr);
  margin-bottom: 40px;
}
.stat {
  background: var(--white);
  border: 1px solid var(--rule);
  border-top: 3px solid var(--navy-800);
  padding: 22px 24px 24px;
  position: relative;
}
.stat__label {
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--ink-4);
}
.stat__num {
  font-family: var(--serif);
  font-weight: 700;
  font-size: 64px;
  line-height: 1;
  color: var(--navy-900);
  margin-top: 8px;
  font-feature-settings: "lnum";
  letter-spacing: -0.02em;
}
.stat__sub {
  margin-top: 6px;
  font-size: 14px;
  color: var(--ink-3);
}

.dash-grid {
  display: grid; grid-template-columns: 1fr 1fr; gap: 28px;
  align-items: start;
}
.panel {
  background: var(--white);
  border: 1px solid var(--rule);
  padding: 28px 32px 32px;
  min-width: 0;
  overflow: hidden;
}
.panel__title {
  font-family: var(--serif);
  font-weight: 600;
  font-size: 22px;
  margin: 0 0 6px;
  color: var(--ink);
  letter-spacing: -0.005em;
}
.panel__caption {
  font-size: 13px;
  color: var(--ink-4);
  font-family: var(--mono);
  text-transform: uppercase;
  letter-spacing: 0.12em;
  margin-bottom: 22px;
}

/* Stakeholder bar chart */
.bars { display: flex; flex-direction: column; gap: 10px; }
.bar-row { display: grid; grid-template-columns: 130px 1fr 44px; align-items: center; gap: 12px; font-size: 14px; }
.bar-row__label { color: var(--ink-2); font-weight: 500; display: flex; align-items: center; gap: 8px; }
.bar-row__dot { width: 9px; height: 9px; border-radius: 2px; flex-shrink: 0; }
.bar-row__track { height: 22px; background: var(--paper-2); position: relative; }
.bar-row__fill {
  position: absolute; inset: 0 auto 0 0;
  background: var(--navy-800);
  display: flex; align-items: center; justify-content: flex-end;
  padding-right: 8px;
  color: #fff; font-family: var(--mono); font-size: 11px; font-weight: 600;
  transition: width 600ms cubic-bezier(0.2, 0.8, 0.2, 1);
}
.bar-row__count {
  text-align: right; font-family: var(--mono); font-size: 13px;
  color: var(--ink-2); font-weight: 600;
}

/* Coverage matrix */
.matrix { display: grid; grid-template-columns: 110px repeat(7, minmax(0, 1fr)); gap: 4px; font-size: 13px; min-width: 0; padding-top: 200px; position: relative; }
.matrix__head {
  color: var(--ink-3);
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.08em;
  font-weight: 600;
  text-transform: uppercase;
  height: 0;
  position: relative;
  align-self: end;
  overflow: visible;
}
.matrix__head span {
  position: absolute;
  bottom: 8px;
  left: 50%;
  transform-origin: left bottom;
  transform: rotate(-45deg) translate(2px, 0);
  white-space: nowrap;
  padding-left: 4px;
  line-height: 1;
}
.matrix__cell { aspect-ratio: 1.6/1; display: flex; align-items: center; justify-content: center; min-width: 0; }
.matrix__head { /* rotated heads — see overrides above */ }
.matrix__row-head { font-size: 12px; font-weight: 500; color: var(--ink-2); display: flex; align-items: center; gap: 6px; padding-right: 8px; min-width: 0; }
.matrix__row-q { font-family: var(--mono); color: var(--gold); font-weight: 700; font-size: 12px; flex-shrink: 0; }
.matrix__row-text { font-size: 11.5px; color: var(--ink-3); line-height: 1.15; overflow: hidden; }
.matrix__chip {
  width: 100%; height: 100%;
  background: var(--paper-2);
  color: var(--ink-3);
  font-family: var(--mono);
  font-size: 12px;
  display: flex; align-items: center; justify-content: center;
  font-weight: 600;
  position: relative;
}

/* themes chips */
.themes { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 12px; }
.theme {
  display: inline-flex; align-items: baseline; gap: 8px;
  padding: 8px 14px;
  background: var(--cream);
  border: 1px solid var(--rule);
  font-size: 14px;
  color: var(--ink-2);
  border-radius: 2px;
  font-family: var(--sans);
}
.theme--btn {
  cursor: pointer;
  transition: background 120ms, border-color 120ms, transform 120ms, color 120ms;
}
.theme--btn:hover {
  background: var(--gold-bg);
  border-color: var(--gold-soft);
  color: var(--navy-900);
  transform: translateY(-1px);
}
.theme--btn:hover .theme__caret { color: var(--gold); transform: translateX(2px); }
.theme--btn:focus-visible { outline: 2px solid var(--gold); outline-offset: 2px; }
.theme__count {
  font-family: var(--mono);
  font-size: 11px;
  color: var(--gold);
  font-weight: 700;
}
.theme__caret {
  color: var(--ink-4);
  transition: color 120ms, transform 120ms;
  margin-left: 2px;
  align-self: center;
}
.theme--xl { font-size: 16px; padding: 10px 18px; background: var(--gold-bg); border-color: var(--gold-soft); color: var(--navy-900); font-weight: 500; }
.theme--xl .theme__caret { color: var(--gold); }

/* Theme drawer specifics */
.drawer__q-count {
  font-family: var(--mono);
  font-size: 11px;
  color: var(--ink-4);
  letter-spacing: 0.06em;
  margin-left: auto;
}
.theme-quotes { list-style: none; padding: 0; margin: 0; display: flex; flex-direction: column; gap: 10px; }
.theme-quotes li {
  background: var(--white);
  border: 1px solid var(--rule);
  border-left: 2px solid var(--navy-700);
  padding: 14px 16px 12px;
}
.theme-quotes__text {
  font-family: var(--serif);
  font-size: 15.5px;
  line-height: 1.5;
  color: var(--ink-2);
  font-style: italic;
  margin: 0 0 10px;
}
.theme-quotes__attr {
  display: inline-flex; align-items: center; gap: 6px;
  background: var(--paper);
  border: 1px solid var(--rule);
  color: var(--ink-2);
  font-size: 12.5px;
  font-family: var(--sans);
  font-weight: 500;
  padding: 4px 10px;
  border-radius: 2px;
  cursor: pointer;
  transition: all 120ms;
}
.theme-quotes__attr:hover {
  background: var(--gold-bg);
  border-color: var(--gold-soft);
  color: var(--navy-900);
}
.theme-quotes__attr svg { color: var(--ink-4); }
.theme-quotes__attr:hover svg { color: var(--gold); }
.theme-quotes__attr-dot { width: 7px; height: 7px; border-radius: 2px; }

/* ------------------ Question section ------------------ */
.q {
  padding-top: 96px;
  padding-bottom: 80px;
  border-bottom: 1px solid var(--rule);
  scroll-margin-top: 60px;
}
.q:nth-child(even) { background: var(--cream); }
.q__head {
  display: grid; grid-template-columns: 200px 1fr; gap: 48px;
  margin-bottom: 48px;
  align-items: start;
}
.q__num {
  font-family: var(--serif);
  font-size: 140px;
  line-height: 0.9;
  font-weight: 700;
  color: var(--gold);
  font-feature-settings: "lnum";
  letter-spacing: -0.04em;
  position: relative;
}
.q__num::after {
  content: '';
  position: absolute;
  left: 0; bottom: -16px;
  width: 60px; height: 4px;
  background: var(--navy-800);
}
.q__title-block .q__kicker {
  font-family: var(--mono);
  font-size: 12px; letter-spacing: 0.2em; text-transform: uppercase;
  color: var(--gold);
  margin-bottom: 8px;
}
.q__title {
  font-family: var(--serif);
  font-weight: 700;
  font-size: clamp(28px, 3.4vw, 42px);
  line-height: 1.08;
  letter-spacing: -0.012em;
  margin: 0 0 24px;
  color: var(--ink);
}
.q__prompt {
  font-family: var(--serif);
  font-style: italic;
  font-size: 18px;
  color: var(--ink-3);
  border-left: 3px solid var(--navy-700);
  padding: 4px 0 4px 20px;
  margin: 0 0 24px;
  max-width: 70ch;
}
.q__prompt-label {
  display: block;
  font-family: var(--mono);
  font-style: normal;
  font-size: 10px;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--navy-700);
  margin-bottom: 6px;
}
.q__topline {
  font-family: var(--serif);
  font-size: 22px;
  line-height: 1.45;
  color: var(--ink);
  margin: 0;
  max-width: 70ch;
  font-weight: 500;
}

/* Group filter */
.filter {
  display: flex; gap: 8px; flex-wrap: wrap;
  margin-bottom: 36px;
  padding-bottom: 18px;
  border-bottom: 1px solid var(--rule);
}
.filter__chip {
  background: transparent;
  border: 1px solid var(--rule);
  color: var(--ink-3);
  padding: 8px 14px;
  font-size: 13px;
  font-weight: 500;
  font-family: var(--sans);
  letter-spacing: 0.01em;
  border-radius: 2px;
  display: inline-flex; align-items: center; gap: 8px;
  transition: all 120ms;
}
.filter__chip:hover { border-color: var(--ink-3); color: var(--ink); }
.filter__chip.is-active {
  background: var(--navy-900);
  border-color: var(--navy-900);
  color: #fff;
}
.filter__chip__dot { width: 8px; height: 8px; border-radius: 2px; background: currentColor; opacity: 0.7; }
.filter__chip__count { font-family: var(--mono); font-size: 11px; opacity: 0.7; }
.filter__label {
  font-family: var(--mono);
  font-size: 11px; letter-spacing: 0.18em; text-transform: uppercase;
  color: var(--ink-4);
  align-self: center;
  margin-right: 6px;
}

/* Group cards */
.groups { display: flex; flex-direction: column; gap: 20px; margin-bottom: 48px; }
.groups-empty {
  display: flex; align-items: center; gap: 14px;
  margin-bottom: 48px;
  padding: 22px 28px;
  background: var(--white);
  border: 1px dashed var(--rule);
  color: var(--ink-3);
  font-family: var(--serif);
  font-size: 17px;
  line-height: 1.5;
  font-style: italic;
  border-radius: 2px;
}
.groups-empty svg { color: var(--gold); flex-shrink: 0; }
.groups-empty strong { color: var(--ink); font-weight: 600; font-style: normal; font-family: var(--sans); padding: 0 2px; }
.q:nth-child(even) .groups-empty { background: var(--paper); }
.gcard {
  background: var(--white);
  border: 1px solid var(--rule);
  border-top: 3px solid var(--g-other);
  padding: 24px 28px 28px;
  display: flex; flex-direction: column;
  transition: opacity 200ms, transform 200ms, box-shadow 200ms;
}
.gcard.is-dim { opacity: 0.28; }
.gcard.is-hi { box-shadow: var(--shadow-3); transform: translateY(-2px); }
.gcard__head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; margin-bottom: 14px; }
.gcard__name {
  font-family: var(--serif);
  font-weight: 700;
  font-size: 22px;
  color: var(--ink);
  letter-spacing: -0.005em;
  margin: 0;
}
.gcard__count {
  font-family: var(--mono); font-size: 12px;
  color: var(--ink-4);
  letter-spacing: 0.04em;
}
.gcard__intro {
  font-family: var(--serif);
  font-size: 17px;
  line-height: 1.5;
  color: var(--ink-2);
  font-style: italic;
  margin: 0 0 18px;
  padding-bottom: 18px;
  border-bottom: 1px dashed var(--rule);
}
.gcard__body p {
  margin: 0 0 12px;
  font-size: 15.5px;
  line-height: 1.6;
  color: var(--ink-2);
}
.gcard__body p:last-child { margin-bottom: 0; }

.gcard__commenters {
  margin-top: 18px;
  padding-top: 16px;
  border-top: 1px solid var(--rule);
}
.gcard__commenters-label {
  font-family: var(--mono); font-size: 10px; letter-spacing: 0.18em; text-transform: uppercase; color: var(--ink-4); margin-bottom: 10px;
}
.gcard__commenters-list { display: flex; flex-wrap: wrap; gap: 6px; }
.cchip {
  display: inline-flex; align-items: center; gap: 6px;
  background: var(--paper);
  border: 1px solid var(--rule);
  padding: 4px 10px 4px 8px;
  font-size: 12.5px;
  color: var(--ink-2);
  border-radius: 2px;
  cursor: default;
  line-height: 1.3;
}
.cchip__ref {
  font-family: var(--mono);
  font-size: 10px;
  color: var(--ink-4);
  font-weight: 600;
}
.cchip__dot { width: 6px; height: 6px; border-radius: 1px; }

/* Pull quote */
.pullq {
  background: var(--navy-950);
  color: var(--cream);
  padding: 56px 64px;
  margin: 36px 0 36px;
  position: relative;
  border-left: 4px solid var(--gold);
}
.pullq::before {
  content: '“';
  position: absolute;
  top: 0; left: 16px;
  font-family: var(--serif);
  font-size: 180px;
  line-height: 1;
  color: var(--gold);
  opacity: 0.35;
}
.pullq__text {
  font-family: var(--serif);
  font-size: clamp(22px, 2.4vw, 30px);
  line-height: 1.35;
  font-weight: 500;
  font-style: italic;
  margin: 0 0 18px;
  max-width: 38ch;
  position: relative;
  z-index: 1;
}
.pullq__attr {
  font-family: var(--mono);
  font-size: 12px;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--gold-soft);
}
.pullq__attr::before { content: '—  '; }

/* CAQ POV ("Way We See It") */
.pov {
  background: var(--gold-bg);
  border: 1px solid var(--gold-soft);
  border-left: 6px solid var(--gold);
  padding: 28px 36px 32px;
  margin-top: 24px;
  position: relative;
}
.pov__label {
  display: flex; align-items: center; gap: 12px;
  font-family: var(--mono);
  font-size: 12px;
  letter-spacing: 0.2em; text-transform: uppercase;
  color: var(--navy-900);
  margin-bottom: 14px;
  font-weight: 600;
}
.pov__label::before {
  content:''; width: 28px; height: 2px; background: var(--gold);
}
.pov__title {
  font-family: var(--serif);
  font-weight: 700;
  font-size: 22px;
  margin: 0 0 10px;
  color: var(--navy-900);
}
.pov__body {
  font-family: var(--serif);
  font-size: 18px;
  line-height: 1.55;
  color: var(--ink-2);
  margin: 0;
}

/* Convergence sub-section */
.convergence {
  margin-top: 28px;
  padding: 24px 28px;
  background: var(--cream);
  border-left: 3px solid var(--navy-700);
}
.q:nth-child(even) .convergence { background: var(--paper); }
.convergence__label {
  font-family: var(--mono); font-size: 11px; letter-spacing: 0.18em; text-transform: uppercase; color: var(--navy-700); margin-bottom: 8px; font-weight: 600;
}
.convergence__body {
  font-family: var(--serif);
  font-size: 16.5px;
  line-height: 1.55;
  color: var(--ink-2);
  margin: 0;
}

/* ------------------ Other Comments ------------------ */
.other-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 24px; }
.other-card {
  background: var(--white);
  border: 1px solid var(--rule);
  border-top: 3px solid var(--navy-700);
  padding: 24px 28px 26px;
}
.other-card h3 {
  font-family: var(--serif);
  font-weight: 700;
  font-size: 21px;
  color: var(--ink);
  margin: 0 0 12px;
}
.other-card p {
  font-size: 15px;
  line-height: 1.55;
  color: var(--ink-2);
  margin: 0 0 16px;
}

/* ------------------ Looking Ahead ------------------ */
.la-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 28px; margin-top: 36px; }
.la-card {
  padding: 32px 36px 36px;
  background: rgba(255,255,255,0.04);
  border: 1px solid rgba(255,255,255,0.12);
  border-top: 3px solid var(--gold);
  position: relative;
}
.la-card__num {
  font-family: var(--serif);
  font-size: 48px;
  font-weight: 700;
  line-height: 1;
  color: var(--gold-soft);
  letter-spacing: -0.02em;
  margin-bottom: 14px;
}
.la-card__title {
  font-family: var(--serif);
  font-weight: 600;
  font-size: 22px;
  line-height: 1.25;
  color: var(--cream);
  margin: 0 0 12px;
}
.la-card__body {
  font-size: 15px;
  line-height: 1.55;
  color: rgba(250,248,242,0.78);
  margin: 0;
}
.la-outro {
  margin-top: 48px;
  padding-top: 32px;
  border-top: 1px solid rgba(255,255,255,0.12);
  font-family: var(--serif);
  font-size: 19px;
  line-height: 1.55;
  font-style: italic;
  color: rgba(250,248,242,0.82);
  max-width: 70ch;
}

/* ------------------ Appendix ------------------ */
.appendix-toolbar {
  display: flex; align-items: center; gap: 12px; margin-bottom: 24px; flex-wrap: wrap;
}
.appendix-search {
  flex: 1; min-width: 240px;
  background: var(--white);
  border: 1px solid var(--rule);
  padding: 10px 14px;
  font-family: var(--sans);
  font-size: 14px;
  color: var(--ink);
}
.appendix-search:focus { outline: 2px solid var(--gold); outline-offset: -1px; }

.atable {
  width: 100%;
  border-collapse: collapse;
  background: var(--white);
  border: 1px solid var(--rule);
  font-size: 14px;
}
.atable th, .atable td {
  text-align: left;
  padding: 12px 16px;
  border-bottom: 1px solid var(--rule-soft);
  vertical-align: top;
}
.atable th {
  background: var(--paper);
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--ink-4);
  font-weight: 600;
}
.atable tr:hover td { background: var(--cream); }
.atable .ref { font-family: var(--mono); font-size: 12px; color: var(--ink-4); width: 60px; }
.atable .name { font-weight: 600; color: var(--ink); }
.atable .group-pill {
  display: inline-flex; align-items: center; gap: 6px;
  font-size: 12px; padding: 3px 10px;
  border-radius: 999px;
  font-weight: 500;
}
.atable .coverage-cells { display: inline-flex; gap: 3px; }
.atable .cov-cell {
  width: 18px; height: 18px;
  display: inline-flex; align-items: center; justify-content: center;
  font-family: var(--mono); font-size: 10px; font-weight: 600;
  border-radius: 2px;
}
.atable .cov-cell.on { background: var(--navy-800); color: #fff; }
.atable .cov-cell.off { background: var(--paper-2); color: var(--ink-4); }

/* ------------------ Footer ------------------ */
.footer {
  background: var(--navy-950);
  color: rgba(250,248,242,0.7);
  padding: 48px 32px 36px;
  font-size: 13px;
}
.footer__inner { max-width: 1280px; margin: 0 auto; display: flex; justify-content: space-between; gap: 36px; flex-wrap: wrap; align-items: flex-end; }
.footer h4 { font-family: var(--serif); color: var(--cream); margin: 0 0 8px; font-size: 16px; font-weight: 600; }
.footer a { color: var(--gold-soft); }

/* ------------------ Loading ------------------ */
.loading { padding: 120px 32px; text-align: center; color: var(--ink-4); font-family: var(--mono); font-size: 13px; letter-spacing: 0.18em; text-transform: uppercase; }

/* ------------------ Commenter drawer ------------------ */
.cchip { transition: background 120ms, border-color 120ms, transform 120ms; cursor: pointer; text-decoration: none; }
.cchip:hover { background: var(--gold-bg); border-color: var(--gold-soft); color: var(--navy-900); transform: translateY(-1px); }
.cchip:hover .cchip__ref { color: var(--gold); }
.cchip:focus-visible { outline: 2px solid var(--gold); outline-offset: 2px; }

.drawer-backdrop {
  position: fixed; inset: 0;
  background: rgba(6, 22, 43, 0.55);
  backdrop-filter: blur(2px);
  z-index: 100;
  opacity: 0;
  pointer-events: none;
  transition: opacity 220ms cubic-bezier(0.2, 0.8, 0.2, 1);
}
.drawer-backdrop.is-open { opacity: 1; pointer-events: auto; }

.drawer {
  position: fixed; top: 0; right: 0; bottom: 0;
  width: min(640px, 96vw);
  background: var(--cream);
  z-index: 101;
  display: flex; flex-direction: column;
  transform: translateX(100%);
  transition: transform 320ms cubic-bezier(0.2, 0.8, 0.2, 1);
  box-shadow: -20px 0 60px rgba(6,22,43,0.4);
}
.drawer.is-open { transform: translateX(0); }

/* Modal-overlay variant: commenter detail pops as a centered card with the
   main site visible around it (instead of sliding in from the right).
   Theme drawer keeps the side-panel default. */
.drawer--fullscreen {
  top: 5vh; bottom: 5vh; left: 50%; right: auto;
  width: min(960px, 92vw);
  max-height: 90vh;
  transform: translate(-50%, 12px);
  opacity: 0;
  pointer-events: none;
  transition: opacity 200ms cubic-bezier(0.2, 0.8, 0.2, 1), transform 220ms cubic-bezier(0.2, 0.8, 0.2, 1);
  border-radius: 10px;
  box-shadow: 0 30px 80px rgba(6, 22, 43, 0.45), 0 2px 8px rgba(6, 22, 43, 0.25);
  overflow: hidden;
  display: flex;
  flex-direction: column;
}
.drawer--fullscreen.is-open { opacity: 1; pointer-events: auto; transform: translate(-50%, 0); }
.drawer--fullscreen .drawer__header { border-top-left-radius: 10px; border-top-right-radius: 10px; padding: 22px 36px 24px; }
.drawer--fullscreen .drawer__body { flex: 1; overflow-y: auto; padding: 32px 40px 56px; box-sizing: border-box; }
.drawer--fullscreen .drawer__name { font-size: 28px; line-height: 1.2; max-width: 100%; }

.drawer__header {
  background: var(--navy-950);
  color: var(--cream);
  padding: 22px 32px 24px;
  border-bottom: 3px solid var(--gold);
  position: relative;
}
.drawer__close {
  position: absolute; top: 16px; right: 16px;
  background: transparent;
  border: 1px solid rgba(255,255,255,0.2);
  color: var(--cream);
  width: 36px; height: 36px;
  display: flex; align-items: center; justify-content: center;
  border-radius: 2px;
  transition: all 120ms;
}
.drawer__close:hover { background: rgba(255,255,255,0.1); border-color: var(--gold); color: var(--gold); }

.drawer__ref {
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--gold-soft);
  margin-bottom: 8px;
  display: flex; align-items: center; gap: 10px;
}
.drawer__ref-num {
  background: var(--gold);
  color: var(--navy-950);
  padding: 2px 8px;
  font-weight: 700;
  letter-spacing: 0.06em;
}
.drawer__name {
  font-family: var(--serif);
  font-weight: 700;
  font-size: 26px;
  line-height: 1.15;
  letter-spacing: -0.01em;
  margin: 0 50px 12px 0;
  color: var(--cream);
}
.drawer__meta {
  display: flex; flex-wrap: wrap; gap: 8px 14px;
  font-size: 13px;
  color: rgba(250,248,242,0.78);
  margin-bottom: 14px;
}
.drawer__meta-pill {
  display: inline-flex; align-items: center; gap: 6px;
  padding: 3px 10px;
  background: rgba(255,255,255,0.08);
  border-radius: 2px;
  font-size: 12px;
}
.drawer__meta-pill--pcaob {
  background: rgba(184, 138, 53, 0.22);
  color: var(--gold);
  font-weight: 600;
}
.pcaob-tag {
  display: inline-block;
  margin-left: 8px;
  padding: 1px 7px;
  background: rgba(184, 138, 53, 0.14);
  color: var(--g-accounting);
  font-size: 10px;
  font-weight: 600;
  letter-spacing: 0.04em;
  border-radius: 2px;
  vertical-align: 2px;
}
.drawer__link {
  display: inline-flex; align-items: center; gap: 8px;
  background: var(--gold);
  color: var(--navy-950);
  padding: 9px 16px;
  font-size: 13px;
  font-weight: 600;
  letter-spacing: 0.02em;
  text-decoration: none;
  border-radius: 2px;
  margin-top: 2px;
}
.drawer__link:hover { background: var(--gold-soft); color: var(--navy-950); }

.drawer__body {
  flex: 1;
  overflow-y: auto;
  padding: 28px 32px 60px;
  scroll-behavior: smooth;
}

.drawer__caq {
  background: var(--white);
  border-left: 4px solid var(--gold);
  padding: 16px 22px;
  margin-bottom: 32px;
}
.drawer__caq-label {
  font-family: var(--mono); font-size: 10px; letter-spacing: 0.2em; text-transform: uppercase;
  color: var(--gold); font-weight: 600; margin-bottom: 8px;
}
.drawer__caq-body {
  font-family: var(--serif);
  font-size: 16px;
  line-height: 1.55;
  color: var(--ink-2);
  margin: 0;
}

.drawer__q {
  margin-bottom: 28px;
  padding-bottom: 24px;
  border-bottom: 1px solid var(--rule);
  scroll-margin-top: 16px;
}
.drawer__q:last-child { border-bottom: none; }
.drawer__q.is-highlight {
  background: var(--gold-bg);
  padding: 18px 22px 22px;
  margin: 0 -22px 28px;
  border-radius: 2px;
  border-bottom: none;
  box-shadow: 0 0 0 1px var(--gold-soft);
}

.drawer__q-head {
  display: flex; align-items: baseline; gap: 10px;
  margin-bottom: 10px;
}
.drawer__q-num {
  font-family: var(--mono); font-size: 11px; font-weight: 700;
  letter-spacing: 0.16em; color: var(--gold);
  background: var(--white); padding: 3px 8px; border: 1px solid var(--gold-soft);
}
.drawer__q-title {
  font-family: var(--serif); font-weight: 600;
  font-size: 18px;
  line-height: 1.25;
  color: var(--ink);
  margin: 0;
  flex: 1;
}
.drawer__summary {
  font-size: 15px;
  line-height: 1.55;
  color: var(--ink-2);
  margin: 0 0 14px;
}
.drawer__quotes-label {
  font-family: var(--mono); font-size: 10px; letter-spacing: 0.18em; text-transform: uppercase;
  color: var(--navy-700); font-weight: 600; margin-bottom: 8px;
}
.drawer__quotes-count {
  font-family: var(--mono); font-size: 10px; letter-spacing: 0.1em;
  color: var(--ink-4); font-weight: 500; text-transform: none;
}
.drawer__show-more {
  margin-top: 6px;
  background: transparent;
  border: 1px solid var(--rule);
  color: var(--navy-700);
  padding: 6px 14px;
  font-family: var(--mono);
  font-size: 11px;
  font-weight: 600;
  letter-spacing: 0.06em;
  border-radius: 2px;
  transition: all 120ms;
}
.drawer__show-more:hover { background: var(--white); border-color: var(--navy-700); color: var(--navy-900); }
.drawer__quotes { list-style: none; padding: 0; margin: 0; counter-reset: dq; }
.drawer__quotes li {
  counter-increment: dq;
  position: relative;
  padding: 10px 14px 10px 38px;
  background: var(--white);
  border: 1px solid var(--rule);
  border-left: 2px solid var(--navy-700);
  margin-bottom: 6px;
  font-family: var(--serif);
  font-size: 15px;
  line-height: 1.5;
  color: var(--ink-2);
  font-style: italic;
}
.drawer__quotes li::before {
  content: counter(dq);
  position: absolute;
  left: 12px; top: 11px;
  font-family: var(--mono);
  font-style: normal;
  font-size: 11px;
  font-weight: 700;
  color: var(--gold);
  background: var(--paper);
  padding: 1px 6px;
  border: 1px solid var(--rule);
}
.drawer__nomention {
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--ink-4);
}

body.drawer-open { overflow: hidden; }

@media (max-width: 720px) {
  .drawer { width: 100vw; }
  .drawer__name { font-size: 21px; margin-right: 44px; }
  .drawer__body { padding: 22px 22px 60px; }
  .drawer__header { padding: 18px 22px 20px; }
}

/* ------------------ Print ------------------ */
@media print {
  .topbar, .footer, .draft-banner, .filter, .topbar__cta { display: none !important; }
  .section, .q { page-break-inside: avoid; break-inside: avoid; padding: 24px 0; border-bottom: 1px solid #aaa; }
  body { background: #fff; font-size: 11pt; }
  .cover { background: #fff !important; color: #000 !important; padding: 24px 0; }
  .cover h1, .cover__sub, .cover__hero-label, .cover__hero-sub, .cover__meta dd { color: #000 !important; }
  .cover__hero-num { color: var(--gold) !important; }
  .pullq { background: #fff !important; color: #000 !important; border: 1px solid #aaa; }
  .pullq__text { color: #000 !important; }
  .pullq__attr { color: var(--gold) !important; }
  .section--navy { background: #fff !important; color: #000 !important; }
  .section--navy .section__title, .section--navy .section__lede { color: #000 !important; }
  .la-card { border-color: #aaa !important; background: #fff !important; }
  .la-card__title, .la-card__body, .la-outro { color: #000 !important; }
  .gcard.is-dim { opacity: 1 !important; }
}

/* ------------------ Responsive ------------------ */
@media (max-width: 1100px) {
  .cover__inner { grid-template-columns: 1fr; gap: 36px; }
  .cover__hero-stat { border-left: none; border-top: 1px solid rgba(214,178,90,0.3); padding: 36px 0 0; }
  .dash { grid-template-columns: repeat(2, 1fr); }
  .dash-grid { grid-template-columns: 1fr; }
  .other-grid, .la-grid, .exec { grid-template-columns: 1fr; }
  .q__head { grid-template-columns: 1fr; gap: 20px; }
  .q__num { font-size: 96px; }
  .matrix { grid-template-columns: 90px repeat(7, 1fr); font-size: 11px; }
}
@media (max-width: 720px) {
  .section, .q { padding-left: 20px; padding-right: 20px; }
  .cover { padding: 48px 20px 56px; }
  .topbar__inner { padding: 10px 16px; gap: 12px; }
  .pullq { padding: 36px 28px; }
  .dash { grid-template-columns: 1fr 1fr; }
  .stat__num { font-size: 44px; }
  .matrix { font-size: 9px; grid-template-columns: 70px repeat(7, 1fr); }
}

/* ------------------ Full-page letter view ------------------ */
.letter-page {
  min-height: 100vh;
  background: var(--paper);
  padding: 32px 24px 80px;
}
.letter-page__inner {
  max-width: 820px;
  margin: 0 auto;
}
.letter-page__back {
  display: inline-block;
  font-family: var(--mono);
  font-size: 13px;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  color: var(--ink-3);
  text-decoration: none;
  padding: 8px 0;
  margin-bottom: 24px;
}
.letter-page__back:hover { color: var(--ink); }
.letter-page__header {
  border-bottom: 1px solid var(--rule-soft);
  padding-bottom: 28px;
  margin-bottom: 36px;
}
.letter-page__ref {
  font-family: var(--mono);
  font-size: 12px;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--ink-4);
  margin-bottom: 12px;
  display: flex;
  align-items: center;
  gap: 10px;
}
.letter-page__ref-num {
  background: var(--gold-soft);
  color: var(--ink);
  padding: 3px 10px;
  border-radius: 2px;
  font-size: 12px;
  letter-spacing: 0.04em;
}
.letter-page__name {
  font-family: var(--serif);
  font-size: 38px;
  font-weight: 600;
  line-height: 1.15;
  color: var(--ink);
  margin: 0 0 18px;
  letter-spacing: -0.01em;
}
.letter-page__meta {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-bottom: 18px;
}
.letter-page__link {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-family: var(--sans);
  font-size: 14px;
  color: var(--ink-2);
  text-decoration: none;
  border: 1px solid var(--rule-soft);
  padding: 8px 14px;
  border-radius: 3px;
  transition: border-color 0.15s, color 0.15s;
}
.letter-page__link:hover { border-color: var(--ink-3); color: var(--ink); }
.letter-page__body { color: var(--ink); }
.letter-page__caq {
  background: var(--paper-2);
  border-left: 3px solid var(--gold);
  padding: 20px 26px;
  margin-bottom: 36px;
}
.letter-page__caq-label {
  font-family: var(--mono);
  font-size: 11px;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--ink-4);
  margin-bottom: 8px;
}
.letter-page__caq-body {
  font-family: var(--serif);
  font-size: 17px;
  line-height: 1.55;
  color: var(--ink);
  margin: 0;
}
.letter-page__q {
  margin-bottom: 36px;
  padding-bottom: 32px;
  border-bottom: 1px solid var(--rule-soft);
}
.letter-page__q:last-child { border-bottom: none; }
.letter-page__q-head {
  display: flex;
  align-items: baseline;
  gap: 14px;
  margin-bottom: 14px;
}
.letter-page__q-num {
  font-family: var(--mono);
  font-size: 13px;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  color: var(--ink-3);
  background: var(--paper-2);
  padding: 3px 9px;
  border-radius: 2px;
}
.letter-page__q-title {
  font-family: var(--sans);
  font-size: 22px;
  font-weight: 600;
  color: var(--ink);
  margin: 0;
  letter-spacing: -0.005em;
}
.letter-page__summary {
  font-family: var(--serif);
  font-size: 17px;
  line-height: 1.6;
  color: var(--ink);
  margin: 0 0 18px;
}
.letter-page__quotes {
  list-style: none;
  padding: 0;
  margin: 0;
  counter-reset: lpq;
}
.letter-page__quotes li {
  counter-increment: lpq;
  position: relative;
  padding: 14px 18px 14px 44px;
  margin-bottom: 12px;
  background: var(--paper-2);
  border-left: 2px solid var(--rule-soft);
  font-family: var(--serif);
  font-size: 16px;
  line-height: 1.55;
  color: var(--ink-2);
}
.letter-page__quotes li::before {
  content: counter(lpq);
  position: absolute;
  left: 14px;
  top: 14px;
  font-family: var(--mono);
  font-size: 12px;
  color: var(--ink-4);
}
.letter-page__not-addressed {
  font-family: var(--sans);
  font-size: 14px;
  font-style: italic;
  color: var(--ink-4);
  margin: 0;
}
.letter-page__footer {
  margin-top: 48px;
  padding-top: 24px;
  border-top: 1px solid var(--rule-soft);
}
.letter-page__notfound {
  font-family: var(--serif);
  font-size: 28px;
  margin: 32px 0 16px;
}
body.letter-page-mode { background: var(--paper); }

.drawer__link--secondary {
  background: transparent;
  margin-top: 8px;
  font-size: 13px;
  color: var(--ink-3);
}

@media (max-width: 720px) {
  .letter-page { padding: 24px 16px 64px; }
  .letter-page__name { font-size: 28px; }
  .letter-page__q-title { font-size: 18px; }
  .letter-page__quotes li { padding-left: 36px; font-size: 15px; }
}