/* Dirección editorial elegida por el propietario. Tema propio, sin activos de la referencia. */
:root{--ink:#0b2a3d;--muted:#5a625f;--teal:#0b2a3d;--teal-deep:#173f53;--coral:#936c2d;--yellow:#dfc28e;--ground:#f7f3e9;--paper:#fffcf5;--line:#d6ccba;--soft:#eee6d7;--display:Georgia,"Times New Roman",serif;--body:"Segoe UI",Arial,sans-serif;--navy:#0b2a3d;--navy-light:#153b50;--gold:#c5a062;--gold-ink:#7a5a28;--cream:#f7f3e9;--desk:#f7f3e9;--data:#173f53;--formula:#7a5a28;--error:#9c3627;--body-font:"Segoe UI",Arial,sans-serif;--display-font:Georgia,"Times New Roman",serif}
body{background-color:var(--cream);background-image:url("print/paper-grain.svg");color:var(--ink)}
h1,h2,h3{font-family:var(--display);font-weight:400;letter-spacing:-.9px}h2{line-height:1.15}h3{letter-spacing:-.3px}.context{font-weight:400;color:var(--gold-ink);letter-spacing:.6px}.lead{color:var(--muted)}.button{border-color:var(--navy);background:var(--navy);border-radius:0;letter-spacing:.15px}.button:hover{background:var(--navy-light);border-color:var(--navy-light)}.button.secondary{border-radius:0}.text-link{font-weight:400;color:var(--gold-ink)}.skip{background:var(--cream);color:var(--navy)}
.site-header.container,.header.wrap{width:100%;min-height:88px;padding-inline:max(48px,calc((100% - 1280px)/2));margin:0;background:var(--navy);color:var(--cream);border-bottom:1px solid rgba(197,160,98,.3)}
.brand{font-family:var(--body);font-weight:500;letter-spacing:.2px;font-size:24px}.brand-glyph,.brand-mark{background:transparent;border:1px solid var(--gold);color:var(--gold);border-radius:0;font-family:Georgia,serif;font-weight:400}.brand small,.brand-sub{font-size:11px;letter-spacing:2.5px;font-weight:400}.site-nav{gap:33px;font-size:12px;letter-spacing:1.2px}.site-nav .nav-button{border-color:rgba(197,160,98,.8);border-radius:0;padding:9px 20px}.site-nav a:hover{color:var(--gold)}
.hero.container{width:100%;max-width:none;margin:0;padding:30px max(48px,calc((100% - 1280px)/2)) 45px;min-height:540px;grid-template-columns:1.05fr .95fr;gap:70px;background-color:var(--navy);background-image:url("print/navy-linen.svg");color:var(--cream)}
.hero .hero-copy{padding:8px 0 10px}.hero .hero-copy h1{font-family:var(--display);font-weight:400;font-size:clamp(49px,4.55vw,68px);line-height:1.075;letter-spacing:-1.4px;max-width:17ch;color:var(--cream)}.hero .context{color:var(--gold);font-size:13px;letter-spacing:1.1px;margin-bottom:19px}.hero .lead{font-size:18px;line-height:1.65;color:#deded3;max-width:45ch;margin-top:23px}.hero .actions{margin-top:26px;gap:16px 25px}.hero .button,.editorial-hero .button{background:var(--gold);border-color:var(--gold);color:var(--navy);min-height:52px}.hero .button:hover,.editorial-hero .button:hover{background:#ddbf8c;border-color:#ddbf8c}.hero .text-link,.editorial-hero .text-link{color:var(--cream)}.hero .micro{color:#d7d9d0;font-size:12px;max-width:52ch}.hero-media{min-width:0;align-self:center;position:relative}.hero-media picture{display:block;position:relative;min-width:0;height:420px;overflow:hidden;border:1px solid rgba(197,160,98,.5)}.hero-media img{width:100%;height:100%;object-fit:cover;object-position:52% center}.hero-media img[src$=".svg"]{object-fit:contain;padding:22px;background:var(--cream)}.hero-media figcaption{font-size:11px;color:#d7d9d0;line-height:1.6;margin-top:15px;max-width:62ch}.hero-media .media-label{color:var(--gold);display:block;font-family:var(--display);font-size:18px;margin-bottom:7px}.hero-media picture:after{content:"";position:absolute;inset:10px;border:1px solid rgba(197,160,98,.35);pointer-events:none}
.intro-band{background:var(--paper);padding-block:37px;border-color:var(--line)}.intro-band p:first-child{font-family:var(--display);font-size:28px;line-height:1.25;max-width:30ch}.intro-band p:last-child{font-size:15px;color:var(--muted)}.section{padding-block:94px}.feature{gap:80px}.feature-copy h2{font-size:clamp(35px,3.6vw,49px);max-width:16ch}.feature-art{gap:25px}.sample-art{background:var(--paper);padding:24px 18px 18px;border:1px solid var(--line)}.sample-art:nth-child(2){background:#e7d5ae;margin-top:72px}.sample-art figcaption{color:var(--gold-ink);font-family:var(--display);font-size:16px}.topic-list li:before{color:var(--gold-ink);font-weight:400}.process-section{background:var(--navy) url("print/navy-linen.svg");color:var(--cream);padding-block:70px}.process-section .context{color:var(--gold)}.process-section .section-header>p,.process-steps p{color:#d9dcd4}.process-steps li{border-color:rgba(197,160,98,.5)}.process-steps li:before{color:var(--gold);font-family:var(--display);font-size:27px}.process-steps h3{font-size:29px}.process-steps p{font-size:15px}.resource-format{color:var(--gold-ink);font-family:var(--display);font-size:16px}.resource-row h3{font-size:28px}.resource-row>a{font-weight:400;color:var(--gold-ink)}.resource-row{padding-block:32px;border-color:var(--line)}.course-callout{background:var(--soft);border:1px solid var(--line);border-radius:0;padding:48px}.course-callout .context{color:var(--gold-ink);letter-spacing:.5px}.course-callout h2{font-size:clamp(32px,3.4vw,45px);max-width:23ch}.faq h2{font-size:43px}.faq summary{font-weight:400;font-family:var(--display);font-size:21px}.faq details{border-color:var(--line)}
.site-footer.container{width:100%;margin-inline:0;padding:43px max(48px,calc((100% - 1280px)/2));background:var(--navy) url("print/navy-linen.svg");color:var(--cream);border-top:1px solid rgba(197,160,98,.4)}.footer-top p,.footer-note{color:#d5d8d0}.footer-links{font-size:13px;color:#e2d4b9}.footer-note{font-size:12px;max-width:105ch}.footer-top .brand-glyph{color:var(--gold)}
.breadcrumb.container{width:100%;max-width:none;margin:0;padding:18px max(48px,calc((100% - 1280px)/2));background:var(--navy);color:#d5d8d0;font-size:12px;letter-spacing:.2px}.editorial-hero.container{width:100%;max-width:none;margin:0;padding:20px max(48px,calc((100% - 1280px)/2)) 47px;background:var(--navy) url("print/navy-linen.svg");color:var(--cream);grid-template-columns:1.15fr .85fr;gap:75px}.editorial-hero h1{font-family:var(--display);font-size:clamp(43px,4.55vw,66px);font-weight:400;line-height:1.09;letter-spacing:-1px;max-width:17ch}.editorial-hero .context{color:var(--gold);font-size:13px;letter-spacing:.8px}.editorial-hero .lead{color:#deded3;font-size:18px;line-height:1.65}.editorial-hero .micro,.editorial-hero .disclosure{color:#d5d8d0}.editorial-hero .art-desk{background:transparent;padding:12px 26px;border-radius:0;border:1px solid rgba(197,160,98,.35)}.editorial-hero .art-tag{color:var(--gold);font-family:var(--display);font-size:16px;font-weight:400}.editorial-hero .print-sheet{max-width:250px;transform:rotate(0);background:var(--cream);border:0}.editorial-hero .print-sheet:after{border-color:#d8cdb7}.editorial-hero .art-desk figcaption{color:#d5d8d0;margin-top:16px}.article-layout{padding-top:65px;gap:75px}.article-nav{font-size:14px;border-left:1px solid var(--line);padding-left:20px}.article-nav p{font-family:var(--display);font-weight:400;font-size:21px;color:var(--gold-ink)}.article-nav a{color:var(--muted)}.article-body h2{font-size:37px;font-weight:400}.article-body h3{font-size:26px;font-weight:400}.article-body p,.article-body ul,.article-body ol{color:var(--muted)}.article-body .context{color:var(--gold-ink)}.note{background:#eee6d7;border-color:var(--gold)}.print-tool{background:var(--paper);border-color:var(--line);border-radius:0;padding:32px}.print-tool h3{font-family:var(--display);font-size:28px}.tool-fields input,.tool-fields select{background:var(--paper);border-color:#908978;border-radius:0}.tool-fields label{font-weight:400}.tool-result output{font-family:var(--body);color:var(--navy);font-size:32px;font-weight:500;letter-spacing:-.4px}.file-reader>label{font-weight:400}.file-reader input::file-selector-button{border-radius:0;background:var(--cream)}.preview-lab{background:#eee6d7;border:1px solid var(--line);border-radius:0;padding:26px}.preview-controls button{border-radius:0;border-color:#95876d;background:var(--paper)}.preview-controls button[aria-pressed="true"]{background:var(--navy);border-color:var(--navy);color:var(--cream)}.download-box{border-top:3px solid var(--gold);background:var(--paper);border-bottom:1px solid var(--line)}.download-links a{color:var(--gold-ink)}.checklist input{accent-color:var(--navy)}.plain-page{padding-top:40px}.plain-page h1{font-weight:400;letter-spacing:-1px}.plain-page h2{font-size:31px;font-weight:400}.plain-page .breadcrumb{color:var(--gold-ink)}
/* Archivo: el contenido y los cálculos históricos conservan su estructura. */
.header.wrap .brand{color:var(--cream)}.header.wrap .nav-cta{border-radius:0;border-color:var(--gold);color:var(--cream)}.hero.wrap{width:100%;padding:38px max(48px,calc((100% - 1240px)/2)) 55px;margin:0;background:var(--navy) url("print/navy-linen.svg");color:var(--cream)}.hero.wrap h1{font-size:clamp(48px,4.8vw,70px);letter-spacing:-1px;line-height:1.08}.hero.wrap .resource-context{color:var(--gold)}.hero.wrap .intro,.hero.wrap .download-note,.hero.wrap .quiet-link{color:#deded3}.hero.wrap .button{background:var(--gold);border-color:var(--gold);color:var(--navy)}.hero.wrap .worksheet{color:var(--navy);box-shadow:none;border-color:var(--gold);background:var(--paper);border-radius:0}.hero.wrap .worksheet h2{color:var(--navy)}.sheet-file,.sheet-columns,.movements-table th{background:#eee8dc}.sheet-file,.sheet-heading h2,.result-label,.balance-result output{color:var(--navy)}.sheet-form input{background:var(--paper)}.formula-line{background:#efe5d0}.worked-example{background:#eee6d7;border-color:var(--line)}.ledger,.download-panel{background:var(--paper)}.guide h1,.guide h2{font-family:var(--display);font-weight:400;letter-spacing:-1px}.guide h1{font-size:clamp(42px,4.6vw,65px)}.footer.wrap{width:100%;padding:32px max(48px,calc((100% - 1240px)/2));margin:45px 0 0;background:var(--navy);color:var(--cream)}.footer.wrap p{color:#d5d8d0}.footer.wrap .brand{color:var(--cream)}
@media(min-width:761px) and (max-height:720px){.hero.container{min-height:515px;padding-top:23px;padding-bottom:34px}.hero .hero-copy h1{font-size:clamp(48px,4.4vw,64px)}.hero .context{margin-bottom:15px}.hero .lead{margin-top:18px;font-size:17px}.hero .actions{margin-top:23px}.hero-media picture{height:380px}.editorial-hero h1{font-size:clamp(43px,4.2vw,60px)}}
@media(max-width:1050px) and (min-width:761px){.site-header.container,.header.wrap,.hero.container,.breadcrumb.container,.editorial-hero.container,.hero.wrap,.site-footer.container,.footer.wrap{padding-inline:28px}.hero.container{gap:40px;grid-template-columns:1fr 1fr}.hero .hero-copy h1{font-size:53px;max-width:15ch}.hero-media picture{height:385px}.hero .lead{font-size:17px}.hero .actions{gap:15px}.hero .button{font-size:14px;padding-inline:17px}.editorial-hero.container{gap:42px}.feature{gap:45px}.course-callout{padding:36px}}
@media(max-width:760px){.site-header.container,.header.wrap{padding-inline:20px;min-height:83px}.brand{font-size:21px}.brand small,.brand-sub{font-size:10px;letter-spacing:2px}.site-nav{gap:18px;font-size:12px;letter-spacing:.5px}.brand-glyph{width:35px;height:39px}.hero.container{padding:29px 20px 34px;min-height:auto;grid-template-columns:1fr;gap:29px}.hero .hero-copy{padding:0}.hero .hero-copy h1{font-size:clamp(43px,10.5vw,61px);line-height:1.1;letter-spacing:-.9px;max-width:17ch}.hero .context{font-size:12px;letter-spacing:.6px;margin-bottom:17px}.hero .lead{font-size:17px;line-height:1.7;margin-top:20px;max-width:45ch}.hero .actions{margin-top:23px;gap:15px 22px}.hero .button{font-size:14px;min-height:51px}.hero .text-link{font-size:14px}.hero .micro{font-size:12px;line-height:1.6;margin-top:14px}.hero-media picture{height:340px;max-width:510px;margin-inline:auto}.hero-media figcaption{font-size:11px;margin-top:13px}.hero-media .media-label{font-size:17px}.hero-media img[src$=".svg"]{padding:20px}.intro-band{padding-block:31px}.intro-band p:first-child{font-size:26px}.intro-band p:last-child{font-size:15px;margin-top:15px}.section{padding-block:60px}.feature{gap:34px}.feature-art{gap:15px}.sample-art{padding:17px 12px 14px}.sample-art:nth-child(2){margin-top:43px}.sample-art figcaption{font-size:14px;line-height:1.5}.feature-copy h2{font-size:37px;max-width:17ch}.process-section{padding-block:51px}.process-steps h3{font-size:27px}.process-steps li:before{font-size:24px}.resource-row h3{font-size:26px}.resource-format{font-size:15px}.resource-row{padding-block:26px}.course-callout{padding:29px 25px}.course-callout h2{font-size:35px}.faq h2{font-size:37px}.faq summary{font-size:20px}.site-footer.container,.footer.wrap{padding:33px 20px;margin-top:27px}.footer-top{gap:24px}.footer-links{gap:22px}.footer-note{font-size:11px;line-height:1.75;margin-top:25px}.breadcrumb.container{padding:15px 20px;font-size:11px}.editorial-hero.container{padding:15px 20px 35px;grid-template-columns:1fr;gap:29px}.editorial-hero h1{font-size:clamp(40px,10vw,59px);line-height:1.1;letter-spacing:-.8px;max-width:17ch}.editorial-hero .lead{font-size:17px;margin-top:20px}.editorial-hero .context{font-size:12px;letter-spacing:.5px;margin-bottom:18px}.editorial-hero .art-desk{padding:18px 23px;width:100%;max-width:450px}.editorial-hero .print-sheet{max-width:225px}.editorial-hero .art-desk figcaption{font-size:11px}.article-layout{padding-top:35px;gap:34px}.article-nav{border-left:0;padding-left:0}.article-nav p{font-size:22px}.article-body h2{font-size:32px;letter-spacing:-.65px}.article-body h3{font-size:25px}.article-body>section{margin-bottom:46px}.print-tool{padding:22px}.print-tool h3{font-size:26px}.tool-result output{font-size:28px}.preview-lab{padding:20px}.plain-page{padding-top:22px}.plain-page h1{font-size:43px}.hero.wrap{padding:29px 20px 43px}.hero.wrap h1{font-size:48px}.footer.wrap{gap:25px}.header.wrap .brand{font-size:20px}}
@media(max-width:360px){.site-header.container,.header.wrap{padding-inline:16px}.site-nav{gap:13px;font-size:11px;letter-spacing:.2px}.brand{font-size:19px;gap:8px}.hero.container{padding-inline:16px}.hero .hero-copy h1{font-size:42px;max-width:15ch}.hero .lead{font-size:16px}.hero .actions{gap:14px}.hero-media picture{height:310px}.hero-media figcaption{font-size:10.5px}.editorial-hero.container,.breadcrumb.container,.site-footer.container,.footer.wrap{padding-inline:16px}.editorial-hero h1{font-size:39px}.print-tool{padding:18px}.sample-art{padding:12px 9px}.feature-copy h2,.course-callout h2{font-size:33px}}
@media print{body{background:#fff;color:#000}.hero.container,.editorial-hero.container,.hero.wrap,.process-section{background:#fff;color:#000}.hero .hero-copy h1,.editorial-hero h1,.hero .lead,.editorial-hero .lead{color:#000}.hero-media{display:none}.hero.container{display:block;min-height:0;padding:0}.editorial-hero.container{padding:0}.article-body{max-width:none}.article-body p{color:#222}.print-tool,.download-box{background:#fff}}