@import url('https://fonts.googleapis.com/css2?family=Inter:wght@400;500;600;700;800&display=swap');
@import url('https://fonts.googleapis.com/css2?family=DM+Sans:wght@400;500;600;700&family=Libre+Baskerville:ital,wght@0,400;0,700;1,400&display=swap');
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/* Bootstrap theme: original Accounting Erudition branding. */
:root{--bs-primary:#02306d;--bs-primary-rgb:13,110,253;--bs-body-color:#25364b;--bs-body-font-family:system-ui,-apple-system,"Segoe UI",sans-serif;--bs-border-radius:.5rem;--bs-border-color:#dee2e6}
body{font-family:var(--bs-body-font-family);background:#f6f8fb;color:var(--bs-body-color);font-size:15px;line-height:1.6}
header.mast{background:#fff;max-width:none;padding-left:max(24px,calc((100% - 1142px)/2));padding-right:max(24px,calc((100% - 1142px)/2))}
.top{background:#122a49}.topin{font-size:11px}.brand b,.brand strong{color:#173b68}.monogram{color:#02306d;border-radius:12px;border-color:#c9dcff;background:#f5f2f2}.monogram span{background:#f5f2f2}.brand small{font-size:10px}.search{background:#f8f9fa;flex-wrap:nowrap}.search input{min-width:0}.search kbd{background:#e9ecef;color:#6c757d;padding:1px 5px;border-radius:3px}.learn{border:1px solid #02306d;color:#02306d;padding:10px 14px;border-radius:6px}.learn:hover{background:#02306d;color:white}
.navline{background:#02306d;border:0;box-shadow:0 2px 6px #172f4310}.navline .nav{gap:8px;flex-wrap:nowrap}.navline .nav button{color:#eaf2ff;padding:13px 15px;border:0;border-radius:5px;margin:6px 0;font-size:12px}.navline .nav button:hover{background:#ffffff20}.navline .nav .selected{background:white;color:#02306d}.navline .aboutnav{color:white}
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@media(min-width:1500px){header.mast{padding-left:max(24px,calc((100% - 1212px)/2));padding-right:max(24px,calc((100% - 1212px)/2))}}
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/* Match the current accountingerudition.com palette and compact footer. */

:root{--bs-primary:#02306d;--bs-primary-rgb:7,107,207;--bs-body-font-family:Inter,system-ui,"Segoe UI",sans-serif;--ae-navy:#011836;--ae-menu:#03274f;--ae-blue:#02306d;--ae-sky:#ece7e7}
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@media(max-width:850px){.ae-footer-top{flex-direction:column;gap:18px}.ae-footer-bottom{margin-top:18px;padding-top:13px}}
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/* Consistent branding and accessible menu interactions. */
.navline .nav button{transition:background-color .15s ease,color .15s ease,box-shadow .15s ease}
.navline .nav button:hover,.navline .nav button:focus-visible{background:#ffffff24;color:#fff;box-shadow:inset 0 -2px 0 #d5e6ff}
.navline .nav button.selected,.navline .nav button.selected:hover,.navline .nav button.selected:focus-visible{background:#fff;color:#244477;box-shadow:none}
.navline .nav button:focus-visible{outline:2px solid white;outline-offset:2px}
.brand small{font-size:10px;letter-spacing:0;line-height:1.4;margin-top:7px;white-space:nowrap}
.ae-footer .brand{min-width:0;gap:14px;align-items:center;text-align:left}
.ae-footer .brand b{display:block;color:white;letter-spacing:2px;font-size:20px;line-height:1.18;font-weight:700}
.ae-footer .brand strong{display:block;color:white;font-weight:400;letter-spacing:5px;font-size:18px;line-height:1.18}
.ae-footer .brand small{display:block;color:white;font-size:10px;letter-spacing:0;line-height:1.4;margin-top:7px;text-align:left;white-space:nowrap}
.ae-footer .monogram{display:grid;place-content:center;width:65px;height:65px;flex:0 0 65px;color:white;border:1px solid #aec1df;border-radius:12px;background:transparent;font:italic 42px 'Libre Baskerville',Georgia,serif}
.ae-footer .monogram span{background:#03274f}
@media(max-width:650px){.brand small{font-size:8px}.ae-footer .brand{gap:14px}.ae-footer .brand b{font-size:17px}.ae-footer .brand strong{font-size:15px;letter-spacing:4.5px;text-align:left}.ae-footer .brand small{font-size:8px}.ae-footer .monogram{width:48px;height:48px;flex-basis:48px;font-size:32px}}
@media(prefers-reduced-motion:reduce){.navline .nav button{transition:none}}
/* Tag discovery shares the existing Bootstrap palette. */
.tagbox{padding:24px;margin-top:25px}.tagbox h3{font-size:21px;margin:11px 0 9px}.tagbox>p{font-size:12px;color:#5d7186;line-height:1.6;margin-bottom:18px}.tag-cloud{display:flex;flex-wrap:wrap;gap:8px}.tag-chip{display:inline-flex;align-items:center;gap:7px;border:1px solid #d2dcec;border-radius:5px;background:#f5f7fb;color:#03274f;padding:7px 10px;font-size:11px;line-height:1.5;transition:background .15s,color .15s,border-color .15s}.tag-chip span{font-size:10px;opacity:.7}.tag-chip:hover,.tag-chip:focus-visible,.tag-chip.chosen{color:white;background:#03274f;border-color:#03274f}.tag-reset{font-size:12px;color:#02306d;margin-top:18px;padding:0}.tag-filter-status{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-top:16px;font-size:12px;color:#3d3d3d}.tag-filter-status:empty{display:none}.article-tags{border-top:1px solid #ddd;margin:25px 0;padding-top:20px}.article-tags>span{display:block;font-size:12px;font-weight:600;margin-bottom:12px}.article-tags .tag-chip{font-size:12px}.tagbox+.training{margin-top:25px}
@media(max-width:650px){.tagbox{margin-top:24px}.tag-filter-status{align-items:flex-start}.tag-chip{padding:8px 10px}.tagbox+.training{margin-top:24px}}
.subcategory-caption{font-size:12px;color:#5d7186;margin-top:17px}.subcategory-caption+.tabs{margin-top:9px;gap:4px 3px}.subcategory-caption+.tabs button{white-space:normal;line-height:1.4;font-size:11px;padding:10px 12px}.subcategory-caption+.tabs button:hover{color:#02306d;background:#ece7e7}.subcategory-caption+.tabs button.on{background:white;color:#02306d}.subcategory-caption+.tabs button:focus-visible{outline:2px solid #02306d;outline-offset:2px}.cardbody>small{line-height:1.7}
@media(max-width:650px){.subcategory-caption+.tabs{gap:4px}.subcategory-caption+.tabs button{padding:10px;font-size:11px}}
/* Article sharing and navigation: compact desktop row, touch-friendly mobile. */
.article-toolbar{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:12px 20px;border-top:1px solid #d9dfe7;margin-top:28px;padding-top:16px;color:#011836}
.article-share{display:flex;align-items:center;gap:7px}.article-share a,.article-share button{display:inline-flex;align-items:center;justify-content:center;flex:0 0 36px;width:36px;height:36px;border:0;border-radius:50%;padding:9px;color:#011836;background:transparent;text-decoration:none;transition:color .15s ease,background .15s ease}.article-share svg{width:16px;height:16px;display:block}.article-share a:hover,.article-share button:hover{color:#02306d;background:#ece7e7}.article-share a:focus-visible,.article-share button:focus-visible,.article-pagination button:focus-visible{outline:2px solid #02306d;outline-offset:3px}
.article-pagination{display:flex;align-items:center;gap:12px;margin-left:auto}.article-pagination button{width:32px;height:32px;flex:0 0 32px;display:inline-flex;align-items:center;justify-content:center;border:1px solid #011836;border-radius:50%;padding:7px;color:#011836;background:white;transition:color .15s ease,background .15s ease}.article-pagination button:hover:not(:disabled){background:#03274f;border-color:#03274f;color:white}.article-pagination button:disabled{opacity:.3;cursor:default}.article-share-status{font-size:12px!important;color:#5d7186!important;line-height:1.6!important;margin:8px 0 0!important;overflow-wrap:anywhere}.article-share-status:empty{display:none}.prose h1,.prose .dek,.prose>p{overflow-wrap:anywhere}.articlelayout .prose{min-width:0}
@media(max-width:650px){.article-toolbar{gap:12px;margin-top:24px;padding-top:14px}.article-share{gap:4px}.article-share a,.article-share button{width:40px;height:40px;flex-basis:40px;padding:11px}.article-pagination{gap:8px}.article-pagination button{width:40px;height:40px;flex-basis:40px;padding:11px}.article-share svg,.article-pagination svg{width:17px;height:17px;flex-shrink:0}.article-tags .tag-chip{max-width:100%;overflow-wrap:anywhere}.prose .byline{font-size:11px;gap:7px}.prose .articleart{gap:18px;padding:24px}.articleart>svg{flex-shrink:0;width:40px}.articleart span{font-size:22px}.articlelayout{padding-bottom:35px}}
@media(max-width:360px){.article-pagination{margin-left:auto}.article-toolbar{row-gap:10px}.articlelayout .prose{padding:18px}.articleart{padding:18px!important}.articleart span{font-size:19px}}
@media(prefers-reduced-motion:reduce){.article-share a,.article-share button,.article-pagination button{transition:none}}
/* TaxTutoria Academy palette, sampled from taxtutoria.in. */
:root{--bs-primary:#02306d;--bs-primary-rgb:2,48,109;--bs-body-color:#2d2b2b;--bs-body-bg:#fffdfd;--bs-link-color:#02306d;--bs-link-hover-color:#011836;--bs-border-color:#ece7e7;--ae-navy:#011836;--ae-menu:#03274f;--ae-blue:#02306d;--ae-sky:#ece7e7;--tt-navy:#03274f;--tt-paper:#fffdfd;--tt-surface:#ece7e7;--tt-ink:#2d2b2b;--tt-muted:#787575}
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.navline{background:var(--tt-paper);border-top:1px solid #ece7e7;border-bottom:1px solid #ece7e7}.navline .nav button,.navline .aboutnav{color:#2d2b2b}.navline .nav button:hover,.navline .nav button:focus-visible{color:#2d2b2b;background:#dbdbdb;box-shadow:none}.navline .nav button.selected,.navline .nav button.selected:hover,.navline .nav button.selected:focus-visible{color:#2d2b2b;background:#ece7e7;box-shadow:none}.navline .nav button:focus-visible{outline-color:#03274f}
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@media(max-width:650px){header.mast{background:#03274f}.brand b,.brand strong,.brand small{color:#fffdfd}.monogram{background:transparent;color:#fffdfd;border-color:#a5bcda}.monogram span{background:#03274f}.mobiletoggle{color:#fffdfd;border-color:#a5bcda}.mast .search{background:#fffdfd}.navline .nav.expanded{border-color:#ece7e7}}
.featured-image-editor{border:1px solid #ded8d8;border-radius:8px;background:#f7f5f5;padding:20px;margin:0 0 25px}.featured-image-editor h2{font-size:18px;margin:0 0 7px;color:#03274f}.featured-image-editor>p{font-size:12px;color:#686565}.image-preview{margin:15px 0}.image-preview img{display:block;max-height:300px;width:100%;object-fit:contain;background:#ece7e7;border-radius:6px}.image-preview figcaption{font-size:11px;color:#686565;margin-top:8px}.image-placeholder{display:flex;align-items:center;justify-content:center;gap:12px;min-height:130px;background:#ece7e7;border:1px dashed #a5bcda;border-radius:6px;font-size:12px;color:#686565;margin:15px 0}.featured-image-editor input[type=file]{font-size:12px;padding:8px}.image-upload-status{font-size:12px;margin:12px 0 0;overflow-wrap:anywhere}.image-upload-status:empty{display:none}.article-featured-image{margin:26px 0;width:100%;background:#ece7e7;border-radius:8px;overflow:hidden}.article-featured-image img{display:block;width:100%;height:auto;max-height:none;object-fit:contain}.cardart.has-featured-image{padding:0;height:auto;min-height:0;aspect-ratio:16/9;background:#ece7e7}.card-featured-image{display:block;width:100%;height:100%;object-fit:contain}.featureart:has(.hero-featured-image){height:auto;aspect-ratio:16/9;padding:0;background:#ece7e7}.hero-featured-image{display:block;width:100%;height:100%;object-fit:contain}.editrow:disabled{opacity:.5;cursor:wait}
@media(max-width:650px){.cardart.has-featured-image{height:auto;min-height:0;aspect-ratio:1/1;align-self:start}.card-featured-image{object-fit:contain}.article-featured-image{margin:21px 0}.featured-image-editor{padding:15px}.image-preview img{max-height:230px}.featured-image-editor h2{font-size:17px}}
/* Every catalog and article uses its uploaded image or a category illustration. */
.featureart.catalog-feature{height:auto;aspect-ratio:16/9;padding:0;background:#ece7e7}.catalog-feature img{width:100%;height:100%;object-fit:contain}.reading-thumbnail{display:block;flex:0 0 78px;width:78px;aspect-ratio:16/9;border:1px solid #ece7e7;border-radius:5px;overflow:hidden;align-self:flex-start;margin-top:4px;background:#ece7e7}.reading-thumbnail img,.related-thumbnail img{display:block;width:100%;height:100%;object-fit:contain}.featurelist>button{gap:12px}.featurelist>button>div{min-width:0}.featurelist .num{font-size:20px}.featurelist h3{font-size:16px}.related.related-with-image{display:grid;grid-template-columns:82px minmax(0,1fr);gap:12px;align-items:start;font-size:14px;line-height:1.5}.related-thumbnail{display:block;width:82px;aspect-ratio:16/9;overflow:hidden;border-radius:5px;background:#ece7e7;border:1px solid #ece7e7;margin-top:4px}.related-copy{min-width:0;overflow-wrap:anywhere}.related-copy small{line-height:1.5}.article-featured-image img{width:100%;height:auto;object-fit:contain}.cardart.has-featured-image img{object-fit:contain}
@media(max-width:900px){.featurelist .num{display:none}.reading-thumbnail{width:66px;flex-basis:66px}.featurelist h3{font-size:15px}}
@media(max-width:650px){.featurelist .num{display:block}.reading-thumbnail{width:76px;flex-basis:76px}.featurelist h3{font-size:16px}.cardart.has-featured-image{aspect-ratio:1/1;display:flex;align-items:center;justify-content:center;min-height:0}.cardart.has-featured-image img{height:auto;max-height:100%;object-fit:contain}.related.related-with-image{grid-template-columns:100px minmax(0,1fr);font-size:16px}.related-thumbnail{width:100px}.article-featured-image{border-radius:6px}}
@media(max-width:360px){.featurelist .num{display:none}.reading-thumbnail{width:64px;flex-basis:64px}}