.ctax{--ctax-surface:#fff;--ctax-surface-alt:#f5f6f8;--ctax-surface-quiet:#fafbfc;--ctax-surface-sunk:#eceef2;--ctax-ink:#17191f;--ctax-ink-2:#3f4550;--ctax-muted:#606773;--ctax-faint:#69717d;--ctax-hairline:#dfe2e7;--ctax-line-strong:#cfd4dc;--ctax-d-bg:#17191f;--ctax-d-bg-2:#1c1f26;--ctax-d-bg-3:#242832;--ctax-d-border:#30343d;--ctax-d-border-2:#3a3f49;--ctax-d-ink:#f7f8fa;--ctax-d-ink-2:#b9bec8;--ctax-d-ink-3:#8b929f;--ctax-accent:var(--u-primary);--ctax-accent-hover:var(--u-primary-hover);--ctax-accent-tint:#edf1ff;--ctax-accent-ink:#1c47b8;--ctax-ok:#2c9257;--ctax-ok-ink:#185f35;--ctax-ok-tint:#ddf0e4;--ctax-warn:#c98a2b;--ctax-warn-ink:#8a5a15;--ctax-warn-tint:#fdf0dc;--ctax-err:#c25445;--ctax-err-ink:#a03d2e;--ctax-err-tint:#fbe9e5;--ctax-viol:#6a5fc9;--ctax-viol-ink:#4b3fae;--ctax-viol-tint:#ece9f9;--ctax-viz-1:var(--u-primary);--ctax-viz-2:#6f8cff;--ctax-viz-3:#8a82dd;--ctax-neutral:#8b93a0}.ctax *{box-sizing:border-box}.ctax-mono{font-family:var(--u-mono);font-variant-numeric:tabular-nums;letter-spacing:-.01em}.ctax-prov{letter-spacing:.04em;white-space:nowrap;vertical-align:middle;align-items:center;gap:5px;font-size:10px;font-weight:650;display:inline-flex}.ctax-prov i{background:currentColor;flex:none;width:5px;height:5px}.ctax-prov.is-assumed{color:var(--ctax-warn-ink)}.ctax-prov.is-inferred{color:var(--ctax-accent-ink)}.ctax-prov.is-confirmed{color:var(--ctax-ok-ink)}.ctax-prov.is-modelled{color:var(--ctax-viol-ink)}.ctax-prov.is-public{color:var(--ctax-faint)}.ctax-bars{gap:12px;display:grid}.ctax-br{grid-template-columns:minmax(0,250px) minmax(0,1fr) 120px;align-items:center;gap:16px;font-size:.9rem;display:grid}.ctax-br__lab{color:var(--ctax-ink-2)}.ctax-br__lab.is-strong{color:var(--ctax-ink);font-weight:620}.ctax-br__rail{min-width:0;display:block}.ctax-br__bar{background:var(--dms-tax,#b4532a);height:10px;display:block}.ctax-br__val{text-align:right;color:var(--ctax-muted);white-space:nowrap;font-size:.8rem}@media (max-width:620px){.ctax-br{grid-template-columns:1fr 88px;row-gap:6px}.ctax-br__rail{grid-area:2/1/auto/-1}}.ctax-track{background:var(--dms-tax-tint,#fbeee6);height:12px;margin-top:28px;position:relative}.ctax-track__band{background:var(--dms-tax,#b4532a);opacity:.32;position:absolute;top:0;bottom:0}.ctax-track__mk{background:#9aa1ac;width:2px;height:24px;position:absolute;top:-6px}.ctax-track__mk small{white-space:nowrap;color:var(--ctax-faint);font-size:.72rem;font-weight:600;position:absolute;top:-22px;left:50%;transform:translate(-50%)}.ctax-track__mk.is-ink{background:var(--ctax-ink)}.ctax-track__mk.is-ink small{color:var(--ctax-ink)}.ctax-track__mk.is-ok{background:var(--u-primary)}.ctax-track__mk.is-ok small{color:var(--ctax-accent-ink)}.ctax-track__scale{color:var(--ctax-neutral);justify-content:space-between;margin-top:16px;font-size:.75rem;display:flex}@media print{.dms-header,.sft,.rc-close,.hm-hatch,.cx-hero .dms-hero__ctas,.cx-toc{display:none!important}.dms--ctax .cx-sec{break-inside:avoid-page;padding-block:28px!important}}
.dms--ctax{--cx-air:clamp(40px, 4.5vw, 64px);--cx-cell-pad:clamp(26px, 2.6vw, 40px)}.dms--ctax .cx-sec{padding-block:clamp(80px,8.5vw,136px)}.dms--ctax .cx-sec .pf-split-head{margin-bottom:var(--cx-air)}.dms--ctax .cx-label{color:var(--dms-muted);font-family:var(--dms-mono);letter-spacing:.08em;text-transform:uppercase;flex-wrap:wrap;align-items:center;gap:8px 14px;margin:0;font-size:.7rem;font-weight:500;line-height:1.2;display:flex}.dms--ctax .cx-label .ctax-prov{font-family:var(--dms-sans);letter-spacing:.06em}.dms--ctax .cx-note{max-width:56ch;color:var(--dms-muted);text-wrap:pretty;margin:0;font-size:.92rem;line-height:1.6}.dms--ctax .cx-note b{color:var(--dms-ink);font-weight:620}.dms--ctax .cx-note a{color:var(--dms-accent);font-weight:560;text-decoration:none}.dms--ctax .cx-note a:hover{text-underline-offset:3px;text-decoration:underline}.dms--ctax .cx-actions{flex-wrap:wrap;gap:12px;display:flex}.dms--ctax .dms-btn{cursor:pointer;white-space:nowrap;justify-content:center;align-items:center;gap:8px;text-decoration:none;display:inline-flex}.dms--ctax .cx-hero__grid{grid-template-columns:minmax(0,1fr) minmax(0,1fr);align-items:center;gap:40px clamp(40px,5vw,80px);display:grid}.dms--ctax .cx-hero__copy{flex-direction:column;align-items:flex-start;gap:26px;min-width:0;display:flex}.dms--redesign.dms--ctax .cx-hero.dms-hero--rails .dms-hero__title{max-width:15ch;font-size:clamp(2.5rem,4vw,3.7rem)}.dms--redesign.dms--ctax .cx-hero.dms-hero--rails .dms-hero__sub{max-width:46ch;margin:0}.dms--ctax .cx-hero .dms-hero__ctas{flex-wrap:wrap;gap:12px;display:flex}.dms--ctax .cx-hero__stage{background:var(--hm-wash-sky);isolation:isolate;place-items:center;min-width:0;padding:clamp(32px,4vw,56px) clamp(20px,3vw,44px);display:grid;position:relative}.dms--ctax .cx-hero__stage:before{z-index:-1;content:"";pointer-events:none;background:linear-gradient(#0000 0 18%,#ffffff5c 18% 30%,#0000 30% 46%,#ffffff38 46% 54%,#0000 54%);position:absolute;inset:0}.dms--ctax .cx-read{background:var(--dms-surface);width:100%;max-width:470px;color:var(--dms-ink);outline:1px solid #0000000f;outline:1px solid lab(0% 0 0/.06);margin:0;box-shadow:0 0 0 8px #ffffff3d,0 0 0 9px #ffffff73,0 4px 10px -4px #0000001f,0 24px 48px -20px #00000038,0 48px 96px -32px #0000002e;box-shadow:0 0 0 8px lab(100% 0 0/.24),0 0 0 9px lab(100% 0 0/.45),0 4px 10px -4px lab(0% 0 0/.12),0 24px 48px -20px lab(0% 0 0/.22),0 48px 96px -32px lab(0% 0 0/.18)}.dms--ctax .cx-read__head{border-bottom:1px solid var(--dms-hairline);background:var(--dms-surface-alt);align-items:center;gap:10px;padding:12px 18px;display:flex}.dms--ctax .cx-read__id{color:var(--dms-accent);font-family:var(--dms-mono);letter-spacing:.04em;font-size:.72rem;font-weight:700}.dms--ctax .cx-read__title{white-space:nowrap;text-overflow:ellipsis;flex:1;min-width:0;font-size:.9rem;font-weight:600;overflow:hidden}.dms--ctax .cx-read__chip{background:var(--n-100,#eceef2);color:var(--dms-ink-2);font-family:var(--dms-mono);letter-spacing:.04em;text-transform:uppercase;border-radius:999px;flex:none;padding:3px 9px;font-size:.66rem}.dms--ctax .cx-read__sum{border-bottom:1px solid var(--dms-hairline);gap:10px;padding:20px 18px 18px;display:grid}.dms--ctax .cx-read__fig{font-family:var(--dms-mono);letter-spacing:-.03em;margin:2px 0 6px;font-size:clamp(1.7rem,2.4vw,2.1rem);font-weight:500;line-height:1}.dms--ctax .cx-read__fig span{color:var(--dms-muted);letter-spacing:0;font-size:.45em}.dms--ctax .cx-read__band{background:var(--dms-tax-tint);height:8px;position:relative}.dms--ctax .cx-read__range{background:color-mix(in oklab, var(--dms-tax) 45%, white);position:absolute;inset:0 33.3% 0 41.7%}.dms--ctax .cx-read__you{background:var(--dms-ink);width:2px;position:absolute;top:-4px;bottom:-4px;left:55%}.dms--ctax .cx-read__scale{color:var(--dms-muted);font-family:var(--dms-mono);justify-content:space-between;margin:0;font-size:.66rem;display:flex}.dms--ctax .cx-read__rows{margin:0;padding:6px 18px;list-style:none;display:grid}.dms--ctax .cx-read__rows li{border-bottom:1px dashed var(--hm-ledger-rule);grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:6px 12px;padding:11px 0;display:grid}.dms--ctax .cx-read__rows li:last-child{border-bottom:0}.dms--ctax .cx-read__area{font-size:.86rem;font-weight:560;line-height:1.3}.dms--ctax .cx-read__rows .ctax-prov{justify-self:end}.dms--ctax .cx-read__meter{background:var(--n-100,#eceef2);height:4px;display:block}.dms--ctax .cx-read__meter>span{background:color-mix(in oklab, var(--dms-tax) 55%, white);height:100%;display:block}.dms--ctax .cx-read__rows li.is-high .cx-read__meter>span{background:var(--dms-tax)}.dms--ctax .cx-read__sev{color:var(--dms-ink-2);font-family:var(--dms-mono);justify-self:end;font-size:.72rem}.dms--ctax .cx-read__foot{border-top:1px solid var(--dms-hairline);background:var(--dms-surface-alt);color:var(--dms-muted);padding:11px 18px;font-size:.76rem}@media (prefers-reduced-motion:no-preference){.dms--ctax .cx-read__meter>span{transform-origin:0;animation:.9s cubic-bezier(.2,.7,.1,1) .5s both cx-fill}.dms--ctax .cx-read__rows li:nth-child(2) .cx-read__meter>span{animation-delay:.58s}.dms--ctax .cx-read__rows li:nth-child(3) .cx-read__meter>span{animation-delay:.66s}.dms--ctax .cx-read__rows li:nth-child(4) .cx-read__meter>span{animation-delay:.74s}}@keyframes cx-fill{0%{transform:scaleX(0)}to{transform:none}}@media (max-width:1024px){.dms--ctax .cx-hero__grid{grid-template-columns:1fr}.dms--ctax .cx-hero__stage{margin-inline:calc(-1 * var(--hm-rail-pad))}}.dms--ctax .cx-recog{color:var(--dms-d-ink-3,#8b929f);flex-wrap:wrap;align-items:center;gap:8px 12px;margin:0;font-size:.88rem;display:flex}.dms--ctax .cx-recog>span:nth-child(2){flex:0 auto;min-width:0}.dms--ctax .cx-recog b{color:var(--dms-d-ink);font-weight:600}.dms--ctax .cx-recog a{color:var(--dms-d-ink-2);text-underline-offset:3px;text-decoration:underline}.dms--ctax .cx-recog a:hover{color:#fff}.dms--ctax .cx-recog__dot{background:#3fb472;flex:none;width:7px;height:7px;box-shadow:0 0 0 4px #3fb47229}.dms--ctax .cx-cells{margin:0 calc(-1 * var(--hm-rail-pad));border-block:1px solid var(--hm-rail);background:var(--hm-rail);gap:1px;padding:0;list-style:none;display:grid}.dms--ctax .cx-cells--2{grid-template-columns:repeat(2,minmax(0,1fr))}.dms--ctax .cx-cells--3{grid-template-columns:repeat(3,minmax(0,1fr))}.dms--ctax .cx-cells--lead{grid-template-columns:minmax(0,.8fr) minmax(0,1.6fr)}.dms--ctax .cx-cells--proof{grid-template-columns:minmax(0,2fr) repeat(2,minmax(0,1fr))}.dms--ctax .cx-cell{min-width:0;padding:var(--cx-cell-pad) var(--hm-rail-pad);background:var(--dms-surface);flex-direction:column;align-items:flex-start;gap:22px;margin:0;display:flex}.dms--ctax .cx-cell--quiet{background:var(--n-50,#f7f8fa)}.dms--ctax .dms-section--alt .cx-cell--quiet{background:var(--dms-surface)}.dms--ctax .cx-profile{width:100%;margin:0;display:grid}.dms--ctax .cx-profile>div{border-bottom:1px dashed var(--hm-ledger-rule);grid-template-columns:120px minmax(0,1fr);gap:16px;padding:13px 0;display:grid}.dms--ctax .cx-profile>div:first-child{border-top:1px dashed var(--hm-ledger-rule)}.dms--ctax .cx-profile dt{color:var(--dms-muted);font-family:var(--dms-mono);letter-spacing:.06em;text-transform:uppercase;font-size:.72rem;line-height:1.9}.dms--ctax .cx-profile dd{color:var(--dms-ink);margin:0;font-size:1rem;font-weight:520}.dms--ctax .cx-msg{color:var(--dms-muted);margin:0;font-size:.92rem;line-height:1.55}.dms--ctax .cx-msg.is-ok{color:var(--ctax-ok-ink);font-weight:560}.dms--ctax .cx-fields{gap:20px;width:100%;display:grid}.dms--ctax .cx-fld label,.dms--ctax .cx-lookup label{color:var(--dms-ink-2);margin-bottom:8px;font-size:.9rem;font-weight:560;display:block}.dms--ctax :is(.cx-sec,.cx-intake) input,.dms--ctax :is(.cx-sec,.cx-intake) select{border:1px solid var(--dms-line-strong);background:var(--dms-surface);width:100%;min-height:46px;color:var(--dms-ink);font:inherit;border-radius:0;padding:11px 14px;font-size:.95rem}.dms--ctax :is(.cx-sec,.cx-intake) input:focus-visible,.dms--ctax :is(.cx-sec,.cx-intake) select:focus-visible{outline:3px solid var(--ctax-accent-tint);border-color:var(--dms-accent)}.dms--ctax .cx-lookup{width:100%}.dms--ctax .cx-lookup__row{flex-wrap:wrap;gap:10px;margin-bottom:12px;display:flex}.dms--ctax .cx-lookup__row input{flex:1;width:auto;min-width:200px}.dms--ctax .cx-lens{margin:0 calc(-1 * var(--hm-rail-pad));padding:0 var(--hm-rail-pad);border-bottom:1px solid var(--hm-rail);align-items:stretch;gap:0 28px;display:flex}.dms--ctax .cx-lens__k{color:var(--dms-muted);font-family:var(--dms-mono);letter-spacing:.08em;text-transform:uppercase;flex:none;align-self:center;font-size:.7rem}.dms--ctax .cx-lens__tabs{scrollbar-width:none;gap:4px 26px;display:flex;overflow-x:auto}.dms--ctax .cx-lens__tabs::-webkit-scrollbar{display:none}.dms--ctax .cx-tab{color:var(--dms-muted);cursor:pointer;font:inherit;background:0 0;border:0;border-bottom:2px solid #0000;flex:none;margin-bottom:-1px;padding:16px 0 15px;font-size:.95rem;font-weight:560;transition:color .16s ease-out,border-color .16s ease-out}.dms--ctax .cx-tab:hover{color:var(--dms-ink)}.dms--ctax .cx-tab.is-on{border-bottom-color:var(--dms-accent);color:var(--dms-ink)}.dms--ctax .cx-tab:focus-visible{outline:2px solid var(--dms-accent);outline-offset:2px}.dms--ctax .cx-personaline{max-width:68ch;color:var(--dms-ink-2);text-wrap:pretty;margin:28px 0 36px;font-size:1.05rem;line-height:1.6}.dms--ctax .cx-sc{margin:0 calc(-1 * var(--hm-rail-pad));border-block:1px solid var(--hm-rail);background:var(--hm-rail);gap:1px;display:grid}.dms--ctax .cx-sc__hd,.dms--ctax .cx-sc__row{padding-inline:var(--hm-rail-pad);grid-template-columns:minmax(0,1.2fr) minmax(150px,.55fr) minmax(0,1.35fr);gap:clamp(24px,3vw,48px);display:grid}.dms--ctax .cx-sc__hd{background:var(--dms-surface-alt);color:var(--dms-muted);font-family:var(--dms-mono);letter-spacing:.08em;text-transform:uppercase;padding-block:14px;font-size:.68rem}.dms--ctax .cx-sc__row{background:var(--dms-surface);align-items:start;padding-block:clamp(24px,2.4vw,32px)}.dms--ctax .cx-sc__area h3{color:var(--dms-ink);font-family:var(--dms-display,var(--u-display));letter-spacing:-.01em;margin:0 0 10px;font-size:1.12rem;font-weight:560;line-height:1.3}.dms--ctax .cx-sc__area p{color:var(--dms-ink-2);flex-wrap:wrap;align-items:center;gap:6px 12px;margin:0;font-size:.92rem;display:flex}.dms--ctax .cx-sc__sev{grid-template-columns:auto 1fr;align-items:baseline;gap:4px 10px;display:grid}.dms--ctax .cx-sev__num{color:var(--dms-ink);font-family:var(--dms-mono);letter-spacing:-.02em;font-size:1.5rem;font-weight:500;line-height:1}.dms--ctax .cx-sev__num small{color:var(--dms-muted);font-size:.55em}.dms--ctax .cx-sev__lvl{font-size:.82rem;font-weight:600}.dms--ctax .cx-sev{background:var(--n-100,#eceef2);grid-column:1/-1;max-width:140px;height:4px;margin-top:8px;display:block}.dms--ctax .cx-sev>span{height:100%;display:block}.dms--ctax .cx-sc__sev.is-high .cx-sev>span{background:var(--dms-tax)}.dms--ctax .cx-sc__sev.is-high .cx-sev__lvl{color:var(--dms-tax-text)}.dms--ctax .cx-sc__sev.is-elevated .cx-sev>span{background:color-mix(in oklab, var(--dms-tax) 55%, white)}.dms--ctax .cx-sc__sev.is-elevated .cx-sev__lvl{color:color-mix(in oklab, var(--dms-tax-text) 80%, var(--dms-ink-2))}.dms--ctax .cx-sc__sev.is-moderate .cx-sev>span{background:var(--n-400,#9aa1ac)}.dms--ctax .cx-sc__sev.is-moderate .cx-sev__lvl{color:var(--dms-muted)}.dms--ctax .cx-sc__why{max-width:52ch;color:var(--dms-muted);text-wrap:pretty;margin:0;font-size:.95rem;line-height:1.62}.dms--ctax .cx-foot{grid-template-columns:minmax(0,1.4fr) minmax(0,1fr);gap:24px clamp(40px,6vw,96px);margin-top:36px;display:grid}.dms--ctax .cx-foot p{max-width:70ch;color:var(--dms-muted);text-wrap:pretty;margin:0;font-size:.92rem;line-height:1.65}.dms--ctax .cx-foot b{color:var(--dms-ink);font-weight:620}.dms--ctax .cx-legend{align-content:start;gap:10px;margin:0;display:grid}.dms--ctax .cx-legend>div{grid-template-columns:96px 1fr;align-items:baseline;gap:12px;display:grid}.dms--ctax .cx-legend dd{color:var(--dms-muted);margin:0;font-size:.88rem}.dms--ctax .cx-legend .ctax-prov{font-size:.7rem}.dms--ctax .cx-stat{gap:26px}.dms--ctax .cx-stat .cx-label{margin-bottom:10px}.dms--ctax .cx-stat__fig{color:var(--dms-tax-text);font-family:var(--dms-mono);letter-spacing:-.04em;margin:0;font-size:clamp(3.4rem,6vw,5.2rem);font-weight:500;line-height:1}.dms--ctax .cx-stat__line{max-width:30ch;color:var(--dms-ink-2);text-wrap:pretty;margin:0;font-size:1rem;line-height:1.55}.dms--ctax .cx-stat__line b{color:var(--dms-ink);font-weight:600}.dms--ctax .cx-themes{gap:26px;width:100%;margin:0;padding:0;list-style:none;display:grid}.dms--ctax .cx-theme{gap:10px;display:grid}.dms--ctax .cx-theme__head{justify-content:space-between;align-items:baseline;gap:16px;display:flex}.dms--ctax .cx-theme__name{color:var(--dms-ink);font-size:1rem;font-weight:600}.dms--ctax .cx-theme__val{color:var(--dms-ink);font-family:var(--dms-mono);font-size:.95rem}.dms--ctax .cx-theme__bar{gap:2px;height:10px;display:flex}.dms--ctax .cx-theme__bar>span{height:100%;display:block}.dms--ctax :is(.cx-theme__bar>span,.cx-theme__doms i).is-0{background:var(--dms-tax)}.dms--ctax :is(.cx-theme__bar>span,.cx-theme__doms i).is-1{background:color-mix(in oklab, var(--dms-tax) 55%, white)}.dms--ctax :is(.cx-theme__bar>span,.cx-theme__doms i).is-2{background:color-mix(in oklab, 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