:root{--ink:#172c24;--green:#214c3c;--paper:#f3f0e6;--line:#c5c9b9;--yellow:#d6e06d}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);background:var(--paper);font:16px/1.65 -apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}a{color:inherit;text-underline-offset:4px}button,input,select{font:inherit}button,a,input,select{touch-action:manipulation}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #7b5809;outline-offset:4px}.container{width:min(1180px,calc(100% - 40px));margin-inline:auto}.site-header{display:flex;align-items:center;justify-content:space-between;gap:20px;padding-block:25px;border-bottom:1px solid var(--line)}.brand{font-size:23px;font-weight:750;text-decoration:none;letter-spacing:-1px;display:inline-flex;align-items:center;gap:12px}.brand-mark{width:39px;height:39px;background:var(--green);color:var(--paper);display:grid;place-items:center;font-size:18px}.site-nav{display:flex;gap:25px;font-size:14px;font-weight:600}.hero{display:grid;grid-template-columns:1.12fr 1fr;gap:75px;padding-block:74px 82px;align-items:center}.eyebrow{font:700 11px/1.5 ui-monospace,monospace;letter-spacing:1.6px}.hero h1{font-size:clamp(48px,5.7vw,76px);letter-spacing:-4px;line-height:1.04;margin:25px 0}.hero h1 em{font-family:Georgia,serif;font-weight:400;letter-spacing:-3px}.lead{font-size:19px;max-width:560px;color:#41574a}.button{display:inline-flex;align-items:center;justify-content:space-between;gap:25px;border:1px solid var(--green);padding:15px 23px;background:var(--green);color:#fff;text-decoration:none;font-weight:650}.hero .button{margin-top:16px}.fine,.help{font-size:13px;color:#516153}.ledger-preview{background:#fbfaf4;border:1px solid var(--ink);padding:26px 32px 34px;box-shadow:11px 11px 0 #e0e1d0;position:relative;transform:rotate(1.5deg)}.ledger-top{display:flex;justify-content:space-between;border-bottom:2px solid var(--ink);padding-bottom:16px;font:12px ui-monospace,monospace;letter-spacing:1px}.ledger-label{font-size:14px;margin:24px 0 0}.ledger-total{display:block;font:62px/1.3 Georgia,serif;margin-bottom:20px;letter-spacing:-2px}.ledger-total span{font-size:30px}.ledger-line{display:flex;justify-content:space-between;gap:15px;padding:12px 0;border-bottom:1px solid var(--line);font-size:14px}.ledger-line b{font-family:ui-monospace,monospace;font-weight:500}.ledger-note{display:flex;gap:15px;align-items:center;margin-top:16px;font-size:13px}.check{background:var(--yellow);width:35px;height:35px;display:grid;place-items:center;border-radius:50%;font-size:20px}.stamp{position:absolute;right:10px;bottom:-21px;transform:rotate(-8deg);border:2px solid var(--green);padding:7px 12px;background:var(--paper);font:10px/1.4 ui-monospace,monospace;letter-spacing:2px}.scope-strip{background:var(--green);color:#edf0db}.scope-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:32px;padding-block:15px}.scope-grid p{border-left:1px solid #799080;padding-left:20px}.scope-grid b,.scope-grid span{display:block}.scope-grid b{font-size:14px}.scope-grid span{font-size:13px;color:#d4dece}.calculator-section{padding-block:75px}.section-heading{display:flex;justify-content:space-between;gap:30px;align-items:end}.section-heading p:last-child{font-size:14px;color:#526352}h2{font:42px/1.15 Georgia,serif;letter-spacing:-1px;margin:12px 0 24px}.scope-notice{border-left:4px solid #7a8851;background:#e9ecdb;padding:18px 24px;margin:15px 0 32px;font-size:14px}.scope-notice p{margin:5px 0}.workbook{border:1px solid var(--line);background:#faf9f1;padding:25px;margin-bottom:20px}.workbook-head{display:flex;align-items:center;gap:14px;border-bottom:1px solid var(--line);padding-bottom:15px;margin-bottom:22px}.workbook-head span{font:13px ui-monospace,monospace;border:1px solid;padding:3px 8px}.workbook-head h3{margin:0;font-size:20px}.form-pair{display:grid;grid-template-columns:2fr 1fr;gap:16px;max-width:650px}label{display:block;font-size:13px;font-weight:600}input,select{display:block;width:100%;min-width:0;padding:10px 12px;border:1px solid #99a492;border-radius:0;background:#fffef9;color:var(--ink);margin-top:5px}input[type=checkbox]{width:20px;height:20px;flex:0 0 20px;margin:3px 0}.unit{padding:18px;background:#f0f0e4;border-top:2px solid #7c947d;margin-block:20px}.unit-top{display:grid;grid-template-columns:2fr 1fr auto;gap:12px;align-items:end}.tenant-row{display:grid;grid-template-columns:2fr 1fr 1fr auto;gap:12px;align-items:end;margin:16px 0}.remove{border:1px solid #a7b1a2;background:transparent;padding:10px 12px;min-height:46px}.secondary{padding:10px 15px;border:1px solid var(--green);color:var(--green);background:transparent}.unit .secondary{font-size:13px}.expense-row{display:grid;grid-template-columns:2fr 1fr 1.2fr auto;gap:12px;align-items:end;margin-block:15px}.confirmation{display:flex;gap:13px;max-width:800px;margin:25px 0;font-size:14px;font-weight:400}.submit-row{display:flex;gap:22px;align-items:center}.submit-row span{font-size:13px;color:#53604e}.errors{color:#8c291e;font-weight:600}.results{margin-top:35px;border:2px solid var(--green);background:#fffef6;padding:28px}.results h3{font:28px Georgia,serif}.result-metrics{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.result-metrics p{padding:15px 0;border-top:1px solid var(--line)}.result-metrics b{display:block;font:27px Georgia,serif}.table-scroll{overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:14px}th,td{padding:12px 10px;border-bottom:1px solid var(--line);text-align:left}th{background:#e8eddd}td:not(:first-child){font-variant-numeric:tabular-nums}table caption{text-align:left;font-weight:650;padding-block:12px}.export-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:22px}.notes-section{display:grid;grid-template-columns:1fr 1.3fr;gap:70px;padding-block:30px 70px}.note-cards a{display:block;text-decoration:none;border-top:1px solid var(--ink);padding:18px 0}.note-cards span{font:11px ui-monospace,monospace;letter-spacing:1px}.note-cards h3{font-size:20px;font-weight:500}.site-footer{padding-block:35px;border-top:2px solid var(--ink);display:flex;flex-wrap:wrap;gap:20px;align-items:center}.site-footer nav{margin-left:auto;display:flex;gap:20px;font-size:13px}.site-footer small{display:block;flex-basis:100%;font-size:12px;color:#52604e}.site-footer p{font-size:13px}.article-shell{max-width:1100px;margin:45px auto;padding-inline:20px}.article-head{border-bottom:2px solid var(--ink);padding-bottom:25px;margin-bottom:30px}.article-head h1,.page-info h1,.page-guides h1{font:clamp(35px,5vw,58px)/1.12 Georgia,serif;letter-spacing:-1.5px;max-width:900px}.article-grid{display:grid;grid-template-columns:minmax(0,1fr) 240px;gap:50px}.article-body{max-width:760px}.article-body h2{font-size:30px;margin-top:38px}.article-body p{margin-block:18px}.article-toc{padding:22px;background:#e6eadb;align-self:start;font-size:14px;border-top:3px solid var(--green)}.article-toc a{display:block;margin-block:10px}.article-meta,.breadcrumbs{font-size:13px;color:#52604e}.guide-grid,.related-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.guide-card{padding:25px;background:#fdfcf5;border:1px solid var(--line);border-top:3px solid var(--green)}.guide-card h2,.guide-card h3{font:24px/1.25 Georgia,serif}.article-cta{padding:30px;background:var(--green);color:white;margin-block:30px}.article-cta a{color:inherit}.sources{font-size:13px;overflow-wrap:anywhere}.faq{padding-block:20px;border-top:1px solid var(--line)}.skip-link{position:absolute;top:-100px;left:10px;padding:10px;background:white;z-index:10}.skip-link:focus{top:10px}[hidden]{display:none!important}@media(max-width:800px){.hero{gap:35px;grid-template-columns:1fr;padding-block:42px 60px}.ledger-preview{max-width:520px;width:100%;transform:none}.hero h1{letter-spacing:-2px}.section-heading{display:block}.notes-section{grid-template-columns:1fr;gap:20px}.article-grid{grid-template-columns:1fr}.article-toc{grid-row:1}.guide-grid,.related-grid{grid-template-columns:1fr 1fr}.site-nav{gap:15px;font-size:12px}.scope-grid{gap:10px}.scope-grid p{padding-left:10px}.workbook{padding:17px}.tenant-row{grid-template-columns:1fr 1fr}.tenant-row label:first-child{grid-column:1/-1}.expense-row{grid-template-columns:1fr 1fr}.expense-row label:first-child{grid-column:1/-1}.unit-top{grid-template-columns:1fr 1fr}.unit-top label:first-child{grid-column:1/-1}.remove{justify-self:start}.submit-row{align-items:start;flex-direction:column}.result-metrics{grid-template-columns:1fr}.result-metrics p{margin:0}.results{padding:18px}.site-footer nav{margin-left:0;flex-wrap:wrap}}@media(max-width:480px){.container{width:calc(100% - 28px)}.site-header{align-items:flex-start;gap:15px}.brand{font-size:20px;gap:7px}.brand-mark{width:30px;height:30px;font-size:14px}.site-nav{flex-direction:column;gap:4px}.hero h1{font-size:49px}.scope-grid{grid-template-columns:1fr;gap:0;padding-block:10px}.scope-grid p{margin-block:8px;display:flex;gap:15px;align-items:center}.scope-grid span{font-size:12px}.ledger-preview{padding:20px}.ledger-total{font-size:54px}.form-pair{grid-template-columns:1fr}.guide-grid,.related-grid{grid-template-columns:1fr}.unit{padding:12px}h2{font-size:35px}.calculator-section{padding-block:45px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none!important;transition:none!important}}@media print{body{background:white;color:#000;font:11pt/1.4 sans-serif}.site-header,.hero,.scope-strip,.section-heading,.scope-notice,#house-form,.notes-section,.site-footer,.export-actions,.skip-link{display:none!important}.container{width:100%}.calculator-section{padding:0}.results{border:0;padding:0;margin:0}.results h2{font-size:25pt}.table-scroll{overflow:visible}table{font-size:9pt}tr{break-inside:avoid}.result-metrics{grid-template-columns:repeat(3,1fr)}}
