/* BUHALTERIJA.COM — SEO/UI V1 */
:root{--content:760px;--rail:330px;--soft:#f1e8e1;--soft2:#fbf7f3;--wine-dark:#4e1028}
.page-hero{padding:72px 0 68px;background:linear-gradient(145deg,#f3e8e0 0%,#fbf8f5 64%,#efe2da 100%);border-bottom:1px solid var(--line)}
.page-hero-grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:76px;align-items:center}.page-hero h1{max-width:820px;font-size:clamp(44px,5.2vw,72px);line-height:1.01;letter-spacing:-.055em;margin:0 0 24px}.page-lead{max-width:760px;font-size:19px;line-height:1.62;color:#66585a}.eyebrow{display:inline-flex;margin-bottom:18px;color:var(--wine);font-size:12px;font-weight:800;letter-spacing:.14em;text-transform:uppercase}.hero-facts{padding:32px;border:1px solid rgba(104,21,54,.12);border-radius:28px;background:rgba(255,253,249,.7);box-shadow:0 22px 60px rgba(53,28,36,.08)}.hero-facts>span{display:block;color:var(--muted);font-size:12px;text-transform:uppercase;letter-spacing:.12em}.hero-facts>strong{display:block;color:var(--ink);font-size:28px;line-height:1.1;margin:8px 0 14px}.hero-facts p{font-size:15px;line-height:1.6}.hero-facts div{display:grid;gap:0;margin-top:22px;border-top:1px solid var(--line)}.hero-facts div b{padding:13px 0;border-bottom:1px solid var(--line);color:var(--ink);font-size:14px}
.content-section{padding:82px 0 110px}.editorial-layout{display:grid;grid-template-columns:minmax(0,var(--content)) var(--rail);gap:78px;align-items:start}.editorial-body{min-width:0;color:#514447;font-size:18px;line-height:1.78}.editorial-body>p:first-of-type{font-size:20px;line-height:1.72;color:#3f3336}.editorial-body h2{scroll-margin-top:110px;font-size:clamp(30px,3.1vw,42px);line-height:1.12;letter-spacing:-.04em;margin:72px 0 22px}.editorial-body h3{font-size:24px;margin:38px 0 14px}.editorial-body ul,.editorial-body ol{margin:24px 0;padding:0;list-style:none;display:grid;gap:10px}.editorial-body li{position:relative;padding:15px 18px 15px 48px;background:var(--paper);border:1px solid var(--line);border-radius:15px}.editorial-body ul li:before{content:'✓';position:absolute;left:18px;top:14px;color:var(--wine);font-weight:800}.editorial-body ol{counter-reset:item}.editorial-body ol li{counter-increment:item}.editorial-body ol li:before{content:counter(item,decimal-leading-zero);position:absolute;left:16px;top:15px;color:var(--wine);font-size:12px;font-weight:800}.editorial-body a{color:var(--wine);text-decoration:underline;text-underline-offset:3px}.content-index{display:grid;grid-template-columns:190px 1fr;gap:0;margin:0 0 58px;padding:24px 26px;background:var(--soft2);border:1px solid var(--line);border-radius:22px}.content-index>span{grid-row:1/20;color:var(--ink);font-size:13px;font-weight:800;text-transform:uppercase;letter-spacing:.1em}.content-index a{padding:7px 0;color:#5f5053;text-decoration:none;font-size:15px;border-bottom:1px solid rgba(104,21,54,.08)}.content-index a:last-child{border:0}.editorial-aside{position:sticky;top:104px;display:grid;gap:18px}.aside-card{border-radius:26px;padding:30px}.aside-card--primary{background:var(--wine);color:#f1e2e8}.aside-card small{display:block;text-transform:uppercase;letter-spacing:.12em;font-size:11px;font-weight:800;color:#e6c7d3}.aside-card h3{color:#fff;font-size:27px;line-height:1.15;margin:18px 0 14px}.aside-card p{font-size:15px;line-height:1.62}.aside-card .btn{width:100%;margin-top:10px}.aside-links{padding:10px 4px}.aside-links>span{display:block;color:var(--muted);font-size:11px;font-weight:800;letter-spacing:.12em;text-transform:uppercase;margin-bottom:10px}.aside-links a{display:flex;justify-content:space-between;gap:15px;padding:15px 4px;border-bottom:1px solid var(--line);color:var(--ink);font-size:14px;font-weight:700}.aside-links a b{color:var(--wine)}
.premium-faq{margin-top:90px;padding-top:54px;border-top:1px solid var(--line)}.section-label{color:var(--wine);font-size:12px;font-weight:800;letter-spacing:.14em;text-transform:uppercase}.faq-heading{display:grid;grid-template-columns:1fr 240px;gap:40px;align-items:end;margin:12px 0 30px}.faq-heading h2{margin:0}.faq-heading p{margin:0;font-size:15px}.faq-stack{border-top:1px solid var(--line)}.faq-stack details{border-bottom:1px solid var(--line)}.faq-stack summary{display:grid;grid-template-columns:46px 1fr 30px;gap:18px;align-items:center;padding:22px 2px;cursor:pointer;list-style:none}.faq-stack summary::-webkit-details-marker{display:none}.faq-stack summary span{color:var(--wine);font-size:12px;font-weight:800}.faq-stack summary b{color:var(--ink);font-size:18px;line-height:1.4}.faq-stack summary i{font-style:normal;color:var(--wine);font-size:26px;transition:.2s}.faq-stack details[open] summary i{transform:rotate(45deg)}.faq-content{padding:0 48px 24px 64px}.faq-content p{margin:0;font-size:16px;line-height:1.7}
.article-heading,.index-heading{max-width:920px}.page-hero--article h1{max-width:980px}.article-meta{display:flex;gap:22px;flex-wrap:wrap;margin-top:28px;color:var(--muted);font-size:13px}.sources-panel{margin-top:76px;padding:30px;background:var(--soft);border-radius:22px}.sources-panel>span{color:var(--wine);font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.12em}.sources-panel h2{font-size:27px;margin:10px 0 18px}.sources-panel a{display:block;margin:10px 0}
.directory-section{padding:82px 0 110px}.directory-intro{display:grid;grid-template-columns:1fr 430px;gap:80px;align-items:end;margin-bottom:42px}.directory-intro h2{margin:0}.directory-intro p{margin:0}.directory-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.directory-card{min-height:300px;padding:28px;border:1px solid var(--line);border-radius:24px;background:var(--paper);display:flex;flex-direction:column;transition:.2s}.directory-card:hover{transform:translateY(-4px);box-shadow:var(--shadow);border-color:#d2beb1}.directory-card>div{display:flex;justify-content:space-between}.directory-card span{color:var(--wine);font-size:12px;font-weight:800}.directory-card i{font-style:normal;color:var(--wine);font-size:22px}.directory-card h3{font-size:26px;margin:42px 0 14px}.directory-card p{font-size:15px}.directory-card>b{margin-top:auto;color:var(--wine);font-size:13px}.article-directory{border-top:1px solid var(--line)}.article-directory>a{display:grid;grid-template-columns:70px 1fr 40px;gap:26px;align-items:center;padding:34px 4px;border-bottom:1px solid var(--line);transition:.2s}.article-directory>a:hover{padding-left:16px;background:rgba(255,255,255,.35)}.article-number{color:var(--wine);font-size:13px;font-weight:800}.article-directory small{color:var(--wine);font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.1em}.article-directory h2{font-size:30px;margin:8px 0}.article-directory p{margin:0}.article-directory i{font-style:normal;color:var(--wine);font-size:26px}.policy-layout{max-width:900px;margin:auto}
@media(max-width:980px){.page-hero-grid,.editorial-layout{grid-template-columns:1fr}.editorial-aside{position:static;grid-template-columns:1fr 1fr}.directory-grid{grid-template-columns:repeat(2,1fr)}.directory-intro{grid-template-columns:1fr;gap:20px}.page-hero-grid{gap:36px}.hero-facts{max-width:620px}}
@media(max-width:620px){.page-hero{padding:48px 0}.page-hero h1{font-size:42px}.page-lead{font-size:17px}.content-section,.directory-section{padding:58px 0 76px}.editorial-body{font-size:16px}.editorial-body>p:first-of-type{font-size:18px}.editorial-body h2{font-size:30px;margin-top:56px}.content-index{grid-template-columns:1fr;gap:14px;padding:20px}.content-index>span{grid-row:auto}.editorial-aside{grid-template-columns:1fr}.faq-heading{grid-template-columns:1fr;gap:10px}.faq-stack summary{grid-template-columns:34px 1fr 24px;gap:10px}.faq-stack summary b{font-size:16px}.faq-content{padding:0 34px 20px 44px}.directory-grid{grid-template-columns:1fr}.directory-card{min-height:250px}.article-directory>a{grid-template-columns:42px 1fr 24px;gap:12px}.article-directory h2{font-size:24px}.hero-facts{padding:24px}.breadcrumbs{overflow:auto;white-space:nowrap}}