@font-face{font-family:Avenir;src:url('avenir-book.otf') format('opentype');font-weight:400;font-display:swap}@font-face{font-family:Avenir;src:url('avenir-heavy.otf') format('opentype');font-weight:700;font-display:swap}
:root{--ink:#183641;--muted:#526870;--blue:#50add5;--paper:#f7f8f4;--line:#d7e0df;--dark:#142f3a}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:30px}body{margin:0;background:var(--paper);color:var(--ink);font-family:Avenir,'Segoe UI',sans-serif;font-size:17px;line-height:1.6}a{color:inherit;text-underline-offset:5px}button,input,select,textarea{font:inherit}button,a,input,select,textarea,summary{-webkit-tap-highlight-color:transparent}:focus-visible{outline:3px solid #b46d10;outline-offset:5px}h1,h2,h3,p{margin:0}p+p{margin-top:18px}h1,h2,h3{line-height:1.12;font-weight:700}h1{font-size:clamp(44px,5.5vw,76px);letter-spacing:-2.8px}h2{font-size:clamp(32px,3.5vw,46px);letter-spacing:-1.4px}h3{font-size:23px;letter-spacing:-.4px}.wrap{max-width:1240px;margin:auto;padding:0 40px}.section{padding:100px 0}.preview{background:var(--dark);color:#dceaf0;text-align:center;font-size:11px;letter-spacing:1.6px;padding:5px 12px;text-transform:uppercase}.header{background:var(--paper);border-bottom:1px solid var(--line)}.nav{display:flex;justify-content:space-between;align-items:center;gap:30px;padding-top:23px;padding-bottom:23px}.brand{display:block;flex-shrink:0;line-height:0}.brand svg{width:183px;height:76px;display:block}nav{display:flex;align-items:center;gap:30px;font-size:14px}nav a{text-decoration:none;padding:10px 0}nav a:hover{text-decoration:underline}.nav-cta{border-bottom:1px solid var(--ink);font-weight:700}.nav-cta span{padding-left:12px}.skip{position:absolute;z-index:9;left:15px;top:-90px;background:white;padding:12px}.skip:focus{top:10px}.eyebrow{text-transform:uppercase;letter-spacing:2px;font-size:12px;font-weight:700;margin-bottom:24px}.hero{padding-top:70px;background:#edf2f0}.hero-grid{display:grid;grid-template-columns:1.15fr 1fr;gap:75px;align-items:center}.hero h1 span{color:#44727f}.lead{font-size:20px;line-height:1.55}.hero .lead{max-width:500px;margin:28px 0}.button{display:inline-flex;align-items:center;justify-content:space-between;gap:28px;min-height:52px;padding:15px 24px;text-decoration:none;border:0;border-radius:2px;cursor:pointer;font-weight:700;font-size:15px}.dark{background:var(--dark);color:white}.button:hover{background:#28586a}.button:disabled{opacity:.55;cursor:wait}.hero-art{background:var(--dark);color:#eaf6f7;position:relative;overflow:hidden;padding:30px 32px 24px;min-height:500px;display:flex;flex-direction:column}.art-top{display:flex;justify-content:space-between;font-size:10px;letter-spacing:2px;color:#a7c9d5}.art-top span:last-child{font-size:24px}.art-title{font-size:27px;line-height:1.25;margin-top:24px;z-index:1}.orbit{width:250px;height:250px;border:1px solid #5f8996;border-radius:50%;margin:22px auto;display:grid;place-items:center;position:relative}.orbit:before,.orbit:after{content:'';position:absolute;border:1px solid #446977;border-radius:50%;inset:18px}.orbit:after{inset:-20px;border-color:#284b5a}.orbit-inner{font-size:118px;line-height:1;color:#58b6dd;position:relative;transform:rotate(-8deg)}.orbit-inner span{position:absolute;font-size:75px;left:16px;top:37px;color:white;transform:rotate(8deg)}.art-areas{display:flex;justify-content:space-between;font-size:10px;gap:8px;color:#b7d4de;border-top:1px solid #3e5b67;padding:14px 0}.art-bottom{font-size:12px;color:#b7d4de}.hero-foot{display:flex;justify-content:space-between;gap:24px;margin-top:65px;padding-top:23px;padding-bottom:23px;border-top:1px solid #ccd8d7;font-size:12px}.hero-foot a{text-decoration:none}.section-heading{display:grid;grid-template-columns:1.3fr 1fr;gap:80px;align-items:end;margin-bottom:50px}.section-heading>p{color:var(--muted);max-width:410px}.service-list{border-top:1px solid var(--ink)}.service-row{display:grid;grid-template-columns:35px 1fr 1.2fr 100px;gap:24px;align-items:center;padding:30px 12px;border-bottom:1px solid var(--line);text-decoration:none}.service-row p{font-size:15px;color:var(--muted)}a.service-row:hover{background:#e8efeb}.number{font-size:12px;color:var(--muted)}.arrow{font-size:28px;justify-self:end}.service-tag{font-size:10px;text-transform:uppercase;letter-spacing:1px;justify-self:end;color:var(--muted)}.services-end{font-size:14px;margin-top:26px;color:var(--muted)}.services-end a{font-weight:700;color:var(--ink)}.about{background:#e4ece9}.about-grid,.detail-grid{display:grid;grid-template-columns:1fr 1fr;gap:100px}.about .lead{margin-bottom:25px}.about p:not(.eyebrow){color:#3d5862}.values{display:flex;flex-wrap:wrap;gap:18px;border-top:1px solid #bacbc6;margin-top:30px;padding-top:22px;font-size:12px;font-weight:700}.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:40px}.steps article{border-top:1px solid #a6b9b9;padding-top:25px}.steps article>span{font-size:11px;letter-spacing:1.2px;color:#536c74}.steps h3{margin:28px 0 16px}.steps p{font-size:16px;color:var(--muted)}.contact{background:var(--dark);color:#f4f8f7}.contact-grid{display:grid;grid-template-columns:1fr 1.1fr;gap:90px}.contact .eyebrow{color:#89c8e0}.contact .lead{margin-top:28px;color:#c0d4dc;font-size:18px}.contact-note{display:flex;gap:20px;margin-top:45px;border-top:1px solid #46606b;padding-top:24px}.contact-note>span{font-size:26px;color:#73c5e7}.contact-note p{font-size:14px;color:#bed2d8}.contact form{background:#f7f8f4;color:var(--ink);padding:36px}.form-intro{font-size:14px;margin:12px 0 25px;color:var(--muted)}.fields{display:grid;grid-template-columns:1fr 1fr;gap:18px}label{display:block;font-size:12px;font-weight:700;margin:16px 0 6px}label span{font-weight:400}input,select,textarea{display:block;width:100%;border:1px solid #a6b7bc;background:#fff;border-radius:0;padding:10px 12px;color:var(--ink);font-size:15px}textarea{resize:vertical;min-height:110px;max-height:500px}.consent{display:flex;align-items:flex-start;gap:10px;font-size:12px;line-height:1.6;margin-top:22px}.consent input{width:18px;height:18px;flex-shrink:0;margin:1px 0;accent-color:#214f63}.small{font-size:11px;color:var(--muted);margin:12px 0 22px}.trap{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}#form-status{font-size:13px;margin-top:16px;min-height:22px}#form-status[data-state=error]{color:#9b2525}#form-status[data-state=success]{color:#236339}footer{background:#0d232d;color:#adc2cb;font-size:13px;padding:45px 0 20px}.footer-top{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:35px}.footer-top strong{font-size:11px;letter-spacing:1px;color:#dfeaf0}.footer-top p{margin-top:14px}.footer-bottom{display:flex;justify-content:space-between;padding-top:25px;margin-top:35px;border-top:1px solid #2b4651;font-size:11px}.breadcrumb{font-size:13px;display:inline-block;margin-bottom:45px;text-decoration:none}.service-hero{background:#e8efeb;padding:35px 0 75px}.service-hero h1{max-width:1000px;font-size:clamp(40px,5vw,66px)}.service-hero h1 span{color:#44727f}.service-hero .lead{max-width:680px;margin:30px 0}.detail-grid aside p:last-child{margin-top:25px;color:var(--muted);max-width:330px}.detail-list article{padding:25px 0;border-top:1px solid #b9caca}.detail-list article:first-child{padding-top:0;border-top:0}.detail-list h3{margin-bottom:14px}.detail-list p{color:var(--muted);font-size:16px}.faq details{border-bottom:1px solid #b9cbc5;padding:20px 0}.faq summary{cursor:pointer;font-size:18px;font-weight:700}.faq p{font-size:16px;margin-top:15px}.service-close{text-align:center}.service-close .button{margin-top:30px}.legal{max-width:850px}.legal h1{font-size:48px}.legal .lead{margin:25px 0}.legal h2{font-size:24px;margin:35px 0 15px;letter-spacing:0}.review-note{padding:20px;background:#fff0ce;font-size:14px;margin:30px 0}.text-link{display:inline-block;margin-top:20px}
@media(min-width:1500px){.wrap{max-width:1360px}.hero-grid{gap:100px}.hero-art{min-height:540px}.orbit{margin:35px auto}}
@media(max-width:1000px){.wrap{padding-left:28px;padding-right:28px}nav{gap:17px;font-size:12px}.hero-grid{gap:35px}.hero-art{padding:24px;min-height:475px}.art-areas{flex-wrap:wrap}.section{padding:75px 0}.section-heading,.about-grid,.detail-grid,.contact-grid{gap:40px}.service-row{grid-template-columns:25px 1fr 1.1fr 25px;gap:15px}.service-tag{display:none}.contact form{padding:25px}.hero-foot{font-size:11px}.hero-foot span:nth-child(2){display:none}.steps{gap:25px}}
@media(max-width:700px){.wrap{padding-left:22px;padding-right:22px}.nav{flex-wrap:wrap;gap:15px;padding-top:16px;padding-bottom:12px}.brand svg{width:145px;height:60px}.nav nav{width:100%;gap:0;justify-content:space-between;border-top:1px solid var(--line);padding-top:10px;font-size:11px}.nav nav a{padding:8px 2px}.hero{padding-top:40px}.hero-grid{grid-template-columns:1fr;gap:40px}h1{font-size:49px;letter-spacing:-1.8px}.hero .lead{font-size:18px;max-width:460px}.hero-art{min-height:460px}.hero-foot{margin-top:35px;flex-wrap:wrap;gap:12px}.hero-foot a{margin-left:auto}.section{padding:60px 0}.section-heading,.about-grid,.detail-grid,.contact-grid{grid-template-columns:1fr;gap:30px}.section-heading{margin-bottom:30px}h2{font-size:35px}.service-row{grid-template-columns:25px 1fr 22px;gap:12px;padding:24px 0}.service-row h3{font-size:22px}.service-row p{grid-column:2;grid-row:2}.service-row .arrow{grid-column:3;grid-row:1}.steps{grid-template-columns:1fr;gap:30px}.steps h3{margin-top:14px}.contact .lead{font-size:17px}.contact form{padding:25px 20px}.fields{grid-template-columns:1fr;gap:0}.contact-note{margin-top:25px}.footer-top{grid-template-columns:1fr;gap:28px}.footer-bottom{gap:15px;flex-wrap:wrap}.service-hero{padding-bottom:50px}.service-hero h1{font-size:44px}.legal h1{font-size:38px}.eyebrow{font-size:10px}.service-hero .lead{font-size:18px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

/* Diagrama conceptual: no reemplaza ni reinterpreta la marca vigente. */
.orbit-inner{font-size:32px;line-height:1.15;text-align:center;font-weight:700;transform:none;color:#a3d6e8}

@media(max-width:700px){.hero h1{font-size:clamp(31px,10.2vw,49px)}}

/* Maqueta 0.2.0: navegación por páginas y catálogo editorial. */
.brand img{display:block;width:220px;height:auto;max-height:94px;object-fit:contain;object-position:left center}
nav a[aria-current="page"]{text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:8px}
.editorial-grid{display:grid;grid-template-columns:1fr 1.15fr;gap:100px}
.prose p{color:var(--muted)}.prose .lead{color:var(--ink);margin-bottom:26px}
.credential{font-size:15px;margin-top:24px;color:var(--muted)}
.catalog-layout{display:grid;grid-template-columns:250px 1fr;gap:85px;align-items:start}
.catalog-nav{position:sticky;top:30px}.catalog-nav nav{display:flex;flex-direction:column;align-items:stretch;gap:0;font-size:14px}
.catalog-nav nav a{border-bottom:1px solid var(--line);padding:14px 0;line-height:1.45}
.catalog-nav>p:last-child{font-size:13px;margin-top:30px;color:var(--muted)}
.catalog-area{border-top:1px solid #a6b9b9;padding:45px 0 65px;scroll-margin-top:30px}
.catalog-area:first-child{padding-top:0;border:0}.catalog-area .lead{margin:20px 0 30px;color:var(--muted);font-size:18px}
.catalog-area .catalog-coverage{margin-bottom:24px}
.catalog-area h2{font-size:36px}.catalog-items{display:grid;grid-template-columns:1fr 1fr;gap:30px 35px}
.catalog-items h3{font-size:20px;line-height:1.3;margin-bottom:12px}.catalog-items p{font-size:15px;color:var(--muted)}
.catalog-area .text-link{font-size:14px}.inquiry{display:block;width:fit-content}.service-close>p:not(.eyebrow){max-width:550px;margin:25px auto 0;color:var(--muted)}
@media(max-width:1000px){.editorial-grid{gap:40px}.catalog-layout{grid-template-columns:200px 1fr;gap:40px}.catalog-items{grid-template-columns:1fr}}
@media(max-width:700px){.brand img{width:180px;max-height:75px}.editorial-grid,.catalog-layout{grid-template-columns:1fr;gap:35px}.catalog-nav{position:static}.catalog-nav nav{display:grid;grid-template-columns:1fr 1fr;gap:0 20px;font-size:12px}.catalog-area h2{font-size:31px}.catalog-area{padding-bottom:45px}.prose a{overflow-wrap:anywhere}}

/* 0.3.0 — Header de escritorio, contacto y privacidad. */
html{scrollbar-gutter:stable}
.header{z-index:30}
.header nav{gap:8px}
.header nav a{padding:11px 17px;border:0;border-radius:3px;text-decoration:none;transition:background-color .16s ease}
.header nav a:hover,.header nav a:focus-visible{background:#deedf1;text-decoration:none}
.header nav a[aria-current="page"]{text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:6px}
.header nav .nav-cta{background:#c9e5ef;color:#183641;font-weight:700}
.header nav .nav-cta:hover,.header nav .nav-cta:focus-visible{background:#a8d5e7}
.contact-aside{margin-top:30px;padding-top:25px;border-top:1px solid #46606b;font-size:16px;color:#c0d4dc}
.contact-aside a{overflow-wrap:anywhere;color:#f4f8f7}
.contact-aside .contact-hint{font-size:14px}
@media(min-width:901px){
  html{scroll-padding-top:120px}
  .header{position:sticky;top:0}
  .header .nav{transition:padding .18s ease;padding-top:21px;padding-bottom:21px}
  .header .brand img{transition:width .18s ease;width:220px}
  .header.is-compact{box-shadow:0 3px 15px #132f3b12}
  .header.is-compact .nav{padding-top:12px;padding-bottom:12px}
  .header.is-compact .brand img{width:188px}
  .catalog-nav{top:120px}
  .catalog-area{scroll-margin-top:0}
}
@media(max-width:700px){
  .header nav a{padding:10px 9px}
  .contact-aside{font-size:15px}
}
@media(prefers-reduced-motion:reduce){.header .nav,.header .brand img,.header nav a{transition:none}}

/* 0.4.0 — Fotografía ilustrativa alojada en el proyecto. */
.hero-photo{margin:0;background:var(--dark);min-width:0;overflow:hidden}
.hero-photo>img{display:block;width:100%;height:430px;object-fit:cover;object-position:50% 54%}
.hero-photo figcaption{display:flex;flex-direction:column;gap:5px;padding:22px 27px;color:#eaf6f7;font-size:16px;line-height:1.4}
.hero-photo figcaption strong{font-weight:400;font-size:12px;color:#b7d4de}
.masthead-grid{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:65px;align-items:center}
.masthead-copy{min-width:0}
.photo-masthead h1{font-size:clamp(38px,4vw,58px)}
.photo-masthead .lead{font-size:18px;margin:25px 0 0}
.photo-masthead .breadcrumb{margin-bottom:30px}
.photo-masthead .button{margin-top:25px}
.masthead-photo{margin:0;min-width:0;background:#d8e5e6}
.masthead-photo img{display:block;width:100%;height:320px;object-fit:cover;object-position:55% 50%;filter:saturate(.65)}
@media(min-width:1500px){.hero-photo>img{height:465px}}
@media(max-width:1000px){.masthead-grid{gap:35px;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr)}.masthead-photo img{height:300px}}
@media(max-width:700px){
 .hero-photo>img{height:330px;object-position:50% 50%}
 .hero-photo figcaption{padding:20px 22px}
 .masthead-grid{grid-template-columns:1fr;gap:30px}
 .photo-masthead h1{font-size:40px}
 .masthead-photo img{height:190px;object-position:50% 55%}
 .photo-masthead .lead{font-size:17px}
}

/* 0.4.1 — Encuadre del Home centrado en reportes y manos. */
.hero-photo>img{object-position:50% 65%}

/* 0.5.0 — Curvas suaves y cierre iconográfico de privacidad. */
.button,.header nav a{border-radius:7px}
.hero-photo,.masthead-photo{border-radius:10px;overflow:hidden}

/* 0.5.1 — Separación de las fotos claras sin alterar su contenido. */
.hero-photo,.masthead-photo{border:1px solid #8aa3ae;box-shadow:0 8px 24px #142f3a20}
.masthead-photo img{filter:saturate(.85) contrast(1.08) brightness(.97)}
.hero-photo>img{filter:saturate(.9) contrast(1.05)}

/* 0.5.2 — Lectura compacta, solo en los cuerpos de Estudio y Contabilidad. */
.page-study #contenido>.section,.page-accounting #contenido>.section{padding:64px 0}
.page-study #contenido>.section>.wrap{max-width:1000px}
.page-study .editorial-grid,.page-study .about-grid{grid-template-columns:280px minmax(0,1fr);gap:40px}
.page-study .editorial-grid h2,.page-study .about-grid h2{font-size:30px;line-height:1.2;letter-spacing:-.6px}
.page-study .prose{max-width:65ch}
.page-study .section-heading{grid-template-columns:1fr;gap:18px;margin-bottom:30px}
.page-study .section-heading>p{max-width:65ch}
.page-study .section-heading h2,.page-study .service-close h2{font-size:36px}
.page-study .steps{gap:26px}
.page-accounting #contenido>.section>.wrap{max-width:860px}
.page-accounting .detail-grid{display:block}
.page-accounting .detail-grid>:first-child{margin-bottom:28px}
.page-accounting .detail-grid h2{font-size:36px;line-height:1.2}
.page-accounting .detail-grid aside p:last-child{max-width:65ch;margin-top:18px}
.page-accounting .detail-list article{padding:22px 0}
.page-accounting .detail-list article:first-child{padding-top:0}
.page-accounting .service-close h2{font-size:36px}
@media(max-width:850px){
 .page-study .editorial-grid,.page-study .about-grid{grid-template-columns:1fr;gap:24px}
 .page-study .prose{max-width:none}
}
@media(max-width:700px){
 .page-study #contenido>.section,.page-accounting #contenido>.section{padding:44px 0}
 .page-study .section-heading h2,.page-study .service-close h2,
 .page-accounting .detail-grid h2,.page-accounting .service-close h2{font-size:31px}
 .page-study .steps{gap:24px}
}

/* 0.6.0 — Home compacto y ocho servicios contables en dos columnas. */
.page-home .hero{padding-bottom:64px}
.page-home .hero h1{font-size:clamp(38px,4vw,58px);letter-spacing:-1.7px}
.page-home .hero .lead{margin:24px 0 0}
.hero-context{display:flex;flex-wrap:wrap;gap:10px;list-style:none;padding:0;margin:24px 0 28px;max-width:530px}
.hero-context li{padding:8px 12px;border:1px solid #b9ced4;border-radius:6px;background:#e0ecee;color:#294e5c;font-size:12px;line-height:1.45}
.page-home #servicios>.wrap{max-width:1040px}
.page-home #servicios .section-heading{gap:32px}
.page-home .service-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px 32px;border-top:0}
.page-home .service-row{grid-template-columns:minmax(0,1fr) 24px;gap:12px 16px;padding:25px 8px;border-top:1px solid #b6c8cd;border-bottom:0;align-items:start}
.page-home .service-row h3{font-size:22px}
.page-home .service-row p{grid-column:1;grid-row:2}
.page-home .service-row .arrow{grid-column:2;grid-row:1;line-height:1}
.page-accounting #contenido>.section.accounting-services>.wrap{max-width:1040px}
.page-accounting .accounting-services .detail-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:30px 36px}
.page-accounting .accounting-services .detail-list article,
.page-accounting .accounting-services .detail-list article:first-child{border-top:1px solid #b6c8cd;padding:22px 0 0}
.accounting-shortcut{font-size:15px;font-weight:700}
.page-study .masthead-photo img{height:auto;aspect-ratio:8/5;object-position:50% 15%}
@media(max-width:700px){
 .page-home .hero{padding-bottom:40px}
 .page-home .hero h1{font-size:clamp(32px,10vw,40px)}
 .page-home .service-list,.page-accounting .accounting-services .detail-list{grid-template-columns:1fr;gap:22px}
 .page-home .service-row{padding:23px 0}
 .hero-context{margin:22px 0 26px;gap:8px}
 .hero-context li{font-size:11px}
}

/* 0.6.8 — Mostrar el recorte aprobado completo, sin otro recorte CSS. */
.page-home .hero-photo>img{height:auto;aspect-ratio:1000/1227;object-position:50% 50%}

/* 0.6.9 — Reducción del 15% sin alterar el recorte aprobado. */
.page-home .hero-photo{width:85%;justify-self:center}

/* 0.7.0 — Asesoramiento coordinado con estudio jurídico. */
.legal-coordination{display:grid;grid-template-columns:1fr 1fr;gap:32px;margin-top:38px;padding:30px;background:#e4ece9;border:1px solid #c4d4d2;border-radius:10px}
.legal-coordination .eyebrow{margin-bottom:12px}
.legal-coordination h2{font-size:30px;letter-spacing:-.8px;line-height:1.2}
.legal-coordination p:not(.eyebrow){font-size:16px;color:var(--muted)}
.legal-coordination .text-link{font-size:14px;font-weight:700}
@media(max-width:700px){.legal-coordination{grid-template-columns:1fr;gap:20px;padding:24px}.legal-coordination h2{font-size:27px}}