:root{--ps-color-primary:#0B3D91;--ps-color-primary-dark:#072B69;--ps-color-primary-light:#EBF3FF;--ps-color-accent:#1E7A46;--ps-color-accent-hover:#165B34;--ps-color-accent-light:#E8F5ED;--ps-color-danger:#D97706;--ps-color-error:#DC2626;--ps-color-info:#0284C7;--ps-color-bg-page:#FFFFFF;--ps-color-bg-subtle:#F8FAFC;--ps-color-card-bg:#FFFFFF;--ps-color-text-main:#1E293B;--ps-color-text-heading:#0F172A;--ps-color-text-muted:#64748B;--ps-color-border:#E2E8F0;--ps-color-border-dark:#CBD5E1;--ps-font-sans:'Inter',-apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,Oxygen,Ubuntu,Cantarell,sans-serif;--ps-line-height-body:1.6;--ps-line-height-heading:1.25;--ps-shadow-sm:0 1px 2px 0 rgba(15,23,42,0.05);--ps-shadow-md:0 4px 6px -1px rgba(15,23,42,0.08),0 2px 4px -2px rgba(15,23,42,0.05);--ps-shadow-lg:0 10px 15px -3px rgba(15,23,42,0.08),0 4px 6px -4px rgba(15,23,42,0.03);--ps-radius-sm:4px;--ps-radius-md:8px;--ps-radius-lg:12px;--ps-space-xs:0.5rem;--ps-space-sm:0.75rem;--ps-space-md:1.25rem;--ps-space-lg:2rem;--ps-space-xl:3rem}body{font-family:var(--ps-font-sans);color:var(--ps-color-text-main);line-height:var(--ps-line-height-body);background-color:var(--ps-color-bg-page);-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}h1,h2,h3,h4,h5,h6{color:var(--ps-color-text-heading);font-family:var(--ps-font-sans);font-weight:700;line-height:var(--ps-line-height-heading);letter-spacing:-.015em}h1{font-size:clamp(1.875rem,4vw,2.5rem);margin-bottom:1rem}h2{font-size:clamp(1.5rem,3vw,2rem);margin-bottom:.875rem}h3{font-size:clamp(1.25rem,2.5vw,1.5rem);margin-bottom:.75rem}a{color:var(--ps-color-primary);text-decoration:none;transition:color .15s ease-in-out}a:focus,a:hover{color:var(--ps-color-primary-dark);text-decoration:underline}.inside-article{border:1px solid var(--ps-color-border);border-radius:var(--ps-radius-md);box-shadow:var(--ps-shadow-sm);transition:box-shadow .2s ease-in-out}.site-header{border-bottom:1px solid var(--ps-color-border)}.sidebar .widget{border:1px solid var(--ps-color-border);border-radius:var(--ps-radius-md);background:var(--ps-color-bg-subtle);padding:var(--ps-space-md)}.ps-result-card{background-color:var(--ps-color-card-bg);border:1px solid var(--ps-color-border);border-left:6px solid var(--ps-color-primary);border-radius:var(--ps-radius-md);box-shadow:var(--ps-shadow-md);padding:var(--ps-space-md) var(--ps-space-lg);margin:0;transition:transform .15s ease,box-shadow .15s ease;display:flex;flex-direction:column;justify-content:space-between}.ps-result-card:hover{box-shadow:var(--ps-shadow-lg)}.ps-result-card--accent{border-left-color:var(--ps-color-accent);background-color:#FAFDFA}.ps-result-card__title{font-size:.84375rem;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:var(--ps-color-text-muted);margin-bottom:var(--ps-space-xs)}.ps-result-card__value{font-size:clamp(1.875rem,3.2vw,2.5rem);font-weight:800;color:var(--ps-color-primary);line-height:1.1;margin-bottom:var(--ps-space-xs)}.ps-result-card--accent .ps-result-card__value{color:var(--ps-color-accent)}.ps-result-card__subtitle{font-size:.875rem;color:var(--ps-color-text-muted);margin-bottom:var(--ps-space-sm)}.ps-result-card__grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(120px,1fr));gap:var(--ps-space-sm);margin-top:var(--ps-space-sm);padding-top:var(--ps-space-sm);border-top:1px solid var(--ps-color-border)}.ps-result-card__stat{display:flex;flex-direction:column}.ps-result-card__stat-label{font-size:.75rem;color:var(--ps-color-text-muted);margin-bottom:2px}.ps-result-card__stat-value{font-size:1rem;font-weight:600;color:var(--ps-color-text-heading)}.ps-result-card__stat-value--positive{color:var(--ps-color-accent)}.ps-btn{display:inline-flex;align-items:center;justify-content:center;padding:.75rem 1.5rem;font-family:var(--ps-font-sans);font-size:1rem;font-weight:600;line-height:1.4;border-radius:var(--ps-radius-sm);border:1px solid transparent;cursor:pointer;transition:all .15s ease-in-out;text-decoration:none!important}.ps-btn-primary{background-color:var(--ps-color-primary);color:#FFF!important;border-color:var(--ps-color-primary)}.ps-btn-primary:focus,.ps-btn-primary:hover{background-color:var(--ps-color-primary-dark);border-color:var(--ps-color-primary-dark);color:#FFF!important;box-shadow:var(--ps-shadow-sm)}.ps-btn-accent{background-color:var(--ps-color-accent);color:#FFF!important;border-color:var(--ps-color-accent)}.ps-btn-accent:focus,.ps-btn-accent:hover{background-color:var(--ps-color-accent-hover);border-color:var(--ps-color-accent-hover);color:#FFF!important;box-shadow:var(--ps-shadow-sm)}.ps-form-group{margin-bottom:var(--ps-space-md)}.ps-label{display:block;font-size:.875rem;font-weight:600;color:var(--ps-color-text-heading);margin-bottom:var(--ps-space-xs)}.ps-required{color:var(--ps-color-error)}.ps-input,.ps-select{width:100%;padding:.625rem .875rem;font-size:1rem;font-family:var(--ps-font-sans);color:var(--ps-color-text-main);background-color:#FFF;border:1px solid var(--ps-color-border-dark);border-radius:var(--ps-radius-sm);transition:border-color .15s ease,box-shadow .15s ease;box-sizing:border-box}.ps-input:focus,.ps-select:focus{outline:0;border-color:var(--ps-color-primary);box-shadow:0 0 0 3px rgba(11,61,145,.15)}.ps-input-prefix-wrapper{position:relative;display:flex;align-items:center;width:100%}.ps-input-prefix{position:absolute;left:1rem;font-size:1.0625rem;font-weight:700;color:var(--ps-color-text-muted);pointer-events:none;z-index:2;line-height:1}.ps-input--with-prefix{padding-left:2.75rem!important}.ps-help-text{display:block;font-size:.8125rem;color:var(--ps-color-text-muted);margin-top:4px}.ps-tax-calc-wrapper{background-color:var(--ps-color-bg-subtle);border:1px solid var(--ps-color-border);border-radius:var(--ps-radius-lg);padding:var(--ps-space-lg);margin:var(--ps-space-lg) 0}.ps-fieldset{border:1px solid var(--ps-color-border);border-radius:var(--ps-radius-md);background-color:#FFF;padding:var(--ps-space-md);margin:var(--ps-space-md) 0}.ps-legend{font-size:.9375rem;font-weight:700;color:var(--ps-color-primary);padding:0 8px}.ps-fieldset-desc{font-size:.84375rem;color:var(--ps-color-text-muted);margin-bottom:var(--ps-space-md)}.ps-form-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:var(--ps-space-md)}.ps-form-actions{margin-top:var(--ps-space-md);text-align:right}.ps-tax-badge{padding:var(--ps-space-sm) var(--ps-space-md);border-radius:var(--ps-radius-md);font-size:.9375rem;margin-bottom:var(--ps-space-md)}.ps-tax-badge--new{background-color:#EBF5FE;border:1px solid #BAE6FD;color:#0369A1}.ps-tax-badge--old{background-color:var(--ps-color-accent-light);border:1px solid #A7F3D0;color:var(--ps-color-accent-hover)}.ps-tax-badge--neutral{background-color:#F1F5F9;border:1px solid var(--ps-color-border);color:var(--ps-color-text-main)}.ps-tax-comparison-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:var(--ps-space-md)}@media(max-width:768px){.ps-tax-comparison-grid{grid-template-columns:1fr}}