:root{--color-gray-50: oklch(.985 0 0);--color-gray-100: oklch(.97 0 0);--color-gray-200: oklch(.922 0 0);--color-gray-300: oklch(.87 0 0);--color-gray-400: oklch(.708 0 0);--color-gray-500: oklch(.556 0 0);--color-gray-600: oklch(.439 0 0);--color-gray-700: oklch(.371 0 0);--color-gray-800: oklch(.269 0 0);--color-gray-900: oklch(.205 0 0);--color-cyan-50: #ecfeff;--color-cyan-100: #cffafe;--color-cyan-300: #67e8f9;--color-cyan-400: #22d3ee;--color-cyan-500: #06b6d4;--color-cyan-700: #0e7490;--background: var(--color-gray-50);--surface: #ffffff;--surface-container-low: var(--color-gray-50);--surface-container-high: var(--color-gray-100);--surface-container-highest: var(--color-gray-200);--outline: var(--color-gray-200);--outline-variant: var(--color-gray-100);--outline-strong: var(--color-gray-300);--outline-hover: var(--color-gray-400);--primary: var(--color-gray-900);--primary-hover: var(--color-gray-800);--primary-active: var(--color-gray-700);--on-primary: #ffffff;--accent: var(--color-cyan-500);--accent-hover: var(--color-cyan-700);--accent-mark: var(--color-cyan-400);--accent-container: var(--color-cyan-50);--accent-container-hover: var(--color-cyan-100);--on-accent: #ffffff;--on-error: #ffffff;--font-sans: "Inter", system-ui, sans-serif;--font-size-xs: .75rem;--font-size-sm: .875rem;--font-size-base: 1rem;--font-size-lg: 1.25rem;--font-size-xl: 1.5rem;--font-size-2xl: 1.875rem;--font-size-3xl: 2.25rem;--font-weight-normal: 400;--font-weight-medium: 500;--font-weight-semibold: 600;--font-weight-bold: 700;--line-height-tight: 1.25;--line-height-snug: 1.43;--line-height-normal: 1.5;--line-height-relaxed: 1.625;--control-height-sm: 32px;--control-height-md: 38px;--control-height-lg: 44px;--control-padding-x: .875rem;--control-radius: var(--radius-md);--table-cell-x: 1rem;--table-cell-y: .75rem;--space-0: 0px;--space-0-5: .125rem;--space-1: .25rem;--space-1-5: .375rem;--space-2: .5rem;--space-2-5: .625rem;--space-3: .75rem;--space-3-5: .875rem;--space-4: 1rem;--space-5: 1.25rem;--space-6: 1.5rem;--space-7: 1.75rem;--space-8: 2rem;--space-9: 2.25rem;--space-10: 2.5rem;--space-12: 3rem;--space-14: 3.5rem;--space-16: 4rem;--space-20: 5rem;--space-24: 6rem;--radius-sm: .25rem;--radius-md: .375rem;--radius-lg: .5rem;--radius-xl: .75rem;--radius-2xl: 1rem;--radius-full: 9999px;--shadow-soft: 0 4px 6px -1px rgba(23, 23, 23, .05), 0 2px 4px -2px rgba(23, 23, 23, .05);--shadow-card: 0 10px 15px -3px rgba(23, 23, 23, .05), 0 4px 6px -4px rgba(23, 23, 23, .05);--shadow-pop: 0 25px 50px -12px rgba(23, 23, 23, .2);--border-default: 1px solid var(--outline);--border-strong: 1px solid var(--outline-strong);--transition-fast: .12s ease;--transition-base: .2s ease;--transition-slow: .3s ease;--sidebar-width: 224px;--topbar-height: 60px;--hf-sidebar-bg: #0c0c0d;--hf-sidebar-fg: #f5f5f5;--hf-sidebar-muted: #818182;--hf-sidebar-dim: #525252;--hf-sidebar-hover: #1f1f22;--hf-sidebar-active-bg: #26262a;--hf-sidebar-divider: #1f1f22;--hf-sidebar-item: #a1a1a1;--hf-sidebar-accent: #22d3ee;--status-paid-fg: #157f3c;--status-paid-bg: #e8f5ed;--status-paid-bd: #b8e0c5;--status-due-fg: #8a6d00;--status-due-bg: #fff8d6;--status-due-bd: #f0dc70;--status-overdue-fg: #a32525;--status-overdue-bg: #fdebec;--status-overdue-bd: #f4c0c4;--status-sent-fg: #1e5bb8;--status-sent-bg: #e6efff;--status-sent-bd: #b8d0f5;--status-void-fg: #525252;--status-void-bg: #f0f0f0;--status-void-bd: #d4d4d4;--status-draft-fg: #525252;--status-draft-bg: #fafafa;--status-draft-bd: #d4d4d4;--status-lead-fg: #604274;--status-lead-bg: #f9e5ff;--status-lead-bd: #e0bdf0;--notice-danger-bg: #fef2f2;--notice-danger-bd: #fecaca;--notice-danger-fg: #b91c1c;--notice-danger-fill-bg: #fee2e2;--notice-danger-fill-bd: #fca5a5;--notice-danger-fill-fg: #991b1b;--notice-alert-fg: #ef4444;--notice-warning-bg: #fffbeb;--notice-warning-bd: #fde68a;--notice-warning-fg: #92400e;--notice-warning-fill-bg: #fef3c7;--notice-warning-fill-bd: #fcd34d;--notice-warning-fill-fg: #b45309;--notice-success-bg: #f0fdf4;--notice-success-bd: #86efac;--notice-success-fg: #166534;--notice-success-fill-bg: #dcfce7;--notice-success-fill-fg: #15803d;--notice-tick-bg: #16a34a;--notice-tick-fg: #ffffff;--sync-clean-fg: #737373;--sync-pending-fg: #0e7490;--sync-pending-bg: #ecfeff;--sync-pending-bd: #67e8f9;--sync-conflict-fg: #8a3a00;--sync-conflict-bg: #fff3e6;--sync-conflict-bd: #ffc88a;--lesson-mint-bg: #e7f7ee;--lesson-mint-bd: #b5e2c6;--lesson-mint-fg: #0f5732;--lesson-sky-bg: #e3f4fb;--lesson-sky-bd: #a7d8ec;--lesson-sky-fg: #0d4866;--lesson-lilac-bg: #efeafb;--lesson-lilac-bd: #cabceb;--lesson-lilac-fg: #44267c;--lesson-peach-bg: #fdecdf;--lesson-peach-bd: #f4c69b;--lesson-peach-fg: #6a3306;--lesson-amber-bg: #fbf3d6;--lesson-amber-bd: #ecd673;--lesson-amber-fg: #5a4400;--chart-net-income: #2a78d6;--chart-teaching: #eb6834;--chart-other-revenue: #1baf7a;--chart-expenses: #eda100;--brand-blue: var(--color-cyan-400);--brand-violet: #a78bfa}:root{--font-sans: "Figtree", system-ui, sans-serif;--site-title: clamp(2.25rem, 2.2rem + 1.8vw, 3.25rem);--site-title-xl: clamp(2.5rem, 2.4rem + 2.4vw, 4rem);--site-h2: clamp(1.625rem, 1.2rem + 1.4vw, 2.25rem);--site-h2-lg: clamp(1.75rem, 1.3rem + 1.6vw, 2.5rem);--site-h2-xl: clamp(1.875rem, 1.4rem + 1.8vw, 2.75rem);--site-lede: 1.125rem;--site-cyan-200: #a5f3fc;--site-cyan-800: #155e75;--site-violet-200: #ddd6fe;--site-violet-700: #6d28d9;--site-slate-400: #8aa0a6;--site-hero: linear-gradient(115deg, var(--color-cyan-50) 0%, var(--lesson-lilac-bg) 100%);--site-wash: linear-gradient(115deg, var(--color-cyan-400) 0%, var(--brand-violet) 100%);--site-wash-bar: linear-gradient(90deg, var(--color-cyan-400), var(--brand-violet));--site-wash-tile: linear-gradient(135deg, var(--site-cyan-200), var(--site-violet-200));--site-shadow-lift: 0 12px 22px -10px rgba(23, 23, 23, .45);--site-shadow-card: 0 24px 40px -22px rgba(23, 23, 23, .55);--site-shadow-shot: 0 18px 40px -24px rgba(23, 23, 23, .45);--site-shadow-phone: 0 34px 50px -26px rgba(23, 23, 23, .7);--site-ease: cubic-bezier(.2, .7, .2, 1);--site-gutter: clamp(16px, 4vw, 32px)}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}html{font-size:16px;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;scroll-behavior:smooth}[hidden]{display:none!important}body{font-family:var(--font-sans);font-size:var(--font-size-base);line-height:1.55;color:var(--color-gray-900);background:var(--surface);min-height:100vh}@media screen{body{display:flex;flex-direction:column}main{flex:1 0 auto}}img,svg{max-width:100%}h1,h2,h3{font-weight:800;line-height:var(--line-height-tight);text-wrap:balance}:where(main) a:where(:not(.btn)){color:var(--color-cyan-700);text-underline-offset:.2em;transition:color var(--transition-fast)}:where(main) a:where(:not(.btn)):hover{color:var(--site-cyan-800)}a:focus-visible,button:focus-visible,summary:focus-visible{outline:2px solid var(--color-cyan-700);outline-offset:2px;border-radius:var(--radius-sm)}.skip-link{position:absolute;left:var(--space-4);top:calc(var(--space-4) * -1 - 48px);z-index:20;background:var(--color-gray-900);color:var(--on-primary);padding:var(--space-3) var(--space-4);border-radius:var(--radius-md);font-size:var(--font-size-sm);font-weight:var(--font-weight-semibold);text-decoration:none;transition:top var(--transition-fast)}.skip-link:focus{top:var(--space-4)}.wrap{width:100%;max-width:1120px;margin:0 auto;padding:0 var(--site-gutter)}.site-header{background:var(--surface);border-bottom:1px solid var(--color-gray-200)}.site-header .wrap{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:var(--space-3) var(--space-6);padding-top:var(--space-3);padding-bottom:var(--space-3)}.brand{display:flex;align-items:center;gap:10px;min-height:44px;color:var(--color-gray-900);text-decoration:none}.brand-mark{width:26px;height:26px;border-radius:var(--radius-full);background:conic-gradient(var(--brand-violet) 0deg 90deg,var(--brand-blue) 90deg 360deg);flex-shrink:0}.brand-name{font-size:1.3125rem;font-weight:800;letter-spacing:-.4px}.nav{display:flex;flex-wrap:wrap;align-items:center;gap:var(--space-1) 22px;font-size:.9375rem;font-weight:var(--font-weight-semibold)}.nav a:not(.btn){display:inline-block;min-width:44px;padding:var(--space-3) 0;color:var(--color-gray-900);text-align:center;text-decoration:none}.nav a:not(.btn):hover{color:var(--color-cyan-700)}.nav a[aria-current=page]{font-weight:800}.btn{display:inline-flex;align-items:center;justify-content:center;gap:var(--space-2);min-height:44px;padding:var(--space-3) 18px;border:1px solid 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0}.section-tint{background:var(--color-gray-50)}.section-head{max-width:46rem;margin-bottom:var(--space-10)}.h-page{font-size:var(--font-size-2xl)}.h-section{font-size:var(--site-h2);letter-spacing:-.7px;line-height:1.15}.h-card{font-size:var(--font-size-lg);font-weight:700}.lede{font-size:var(--site-lede);color:var(--color-gray-700);max-width:36em;margin-top:var(--space-4)}.eyebrow{margin-bottom:14px;font-size:var(--font-size-xs);font-weight:700;letter-spacing:1.2px;text-transform:uppercase;color:var(--color-gray-900)}.eyebrow-accent{color:var(--color-cyan-700)}.hero{padding:clamp(48px,7vw,80px) 0;background:var(--site-hero)}.hero h1{font-size:var(--site-title);letter-spacing:-1.2px;line-height:1.1;max-width:15em}.hero-actions{display:flex;flex-wrap:wrap;gap:var(--space-3);margin-top:26px}.facts{list-style:none;display:flex;flex-wrap:wrap;gap:6px 22px;margin-top:22px;font-size:.9375rem;font-weight:var(--font-weight-semibold)}.micro{margin-top:var(--space-3);font-size:var(--font-size-sm);color:var(--color-gray-700);max-width:36rem}.aside-note{margin-top:var(--space-6);padding:var(--space-4) var(--space-5);border:1px solid var(--color-gray-200);border-left:3px solid var(--color-gray-400);border-radius:var(--radius-lg);background:var(--color-gray-50);font-size:var(--font-size-sm);color:var(--color-gray-700);max-width:46rem}.section>.wrap>p:not([class]){margin-top:var(--space-4);max-width:46rem;color:var(--color-gray-700)}.faq{display:grid;gap:var(--space-2);margin-top:var(--space-6)}.faq details{border:1px solid var(--color-gray-200);border-radius:var(--radius-xl);background:var(--surface)}.faq summary{display:flex;align-items:center;justify-content:space-between;gap:var(--space-4);min-height:44px;padding:var(--space-4) var(--space-5);font-weight:700;cursor:pointer;list-style:none}.faq summary::-webkit-details-marker{display:none}.faq summary:after{content:"";width:8px;height:8px;flex-shrink:0;border-right:2px solid var(--color-gray-500);border-bottom:2px solid var(--color-gray-500);transform:rotate(45deg) translate(-2px,-2px);transition:transform var(--transition-fast)}.faq details[open] summary:after{transform:rotate(-135deg) translate(-2px,-2px)}.faq details>p{padding:0 var(--space-5) var(--space-5);color:var(--color-gray-600);max-width:46rem}.faq-steps{padding:0 var(--space-5) var(--space-4) calc(var(--space-5) + 1.25rem);color:var(--color-gray-600);max-width:46rem}.faq-steps li+li{margin-top:var(--space-1)}.faq-steps strong{color:var(--color-gray-900)}.faq-clip{margin:0 var(--space-5) var(--space-5);max-width:46rem}.faq-clip video{display:block;width:100%;height:auto;aspect-ratio:16 / 10;border:1px solid var(--color-gray-200);border-radius:var(--radius-lg);background:var(--color-gray-100)}.faq-clip figcaption{margin-top:var(--space-2);font-size:var(--font-size-sm);color:var(--color-gray-600)}@media (max-width: 640px){.faq-steps{padding-left:calc(var(--space-4) + 1.25rem);padding-right:var(--space-4)}.faq-clip{margin-left:var(--space-3);margin-right:var(--space-3)}}.centred{padding:var(--space-20) 0;text-align:center}.centred .lede,.centred .micro{margin-left:auto;margin-right:auto}.centred .hero-actions,.page-links{justify-content:center}.page-links{list-style:none;display:flex;flex-wrap:wrap;gap:var(--space-3);margin-top:var(--space-3)}.res-list{list-style:none;margin:var(--space-6) 0 0;max-width:46rem}.res-list li{padding:var(--space-4) 0;border-bottom:1px solid var(--color-gray-200)}.res-list li:first-child{border-top:1px solid var(--color-gray-200)}.res-list a{font-weight:700}.res-list p{margin-top:var(--space-1);font-size:var(--font-size-sm);color:var(--color-gray-600)}.blog-post>:where(h2,h3,h4,ul,ol,blockquote,pre,table,hr,figure){max-width:46rem}.blog-post>h2{margin-top:var(--space-12);font-size:var(--font-size-2xl);letter-spacing:-.4px}.blog-post>h3,.blog-post>h4{margin-top:var(--space-8);font-size:var(--font-size-lg)}.blog-post>:first-child{margin-top:0}.blog-post ul,.blog-post ol{margin-top:var(--space-4);padding-left:var(--space-6);color:var(--color-gray-700)}.blog-post li+li{margin-top:var(--space-2)}.blog-post blockquote{margin-top:var(--space-6);padding-left:var(--space-4);border-left:3px solid var(--color-gray-300);color:var(--color-gray-700)}.blog-post blockquote p+p{margin-top:var(--space-3)}.blog-post code{font-family:var(--font-mono, monospace);font-size:.9em;padding:0 var(--space-1);border-radius:var(--radius-sm);background:var(--color-gray-100)}.blog-post pre{margin-top:var(--space-4);padding:var(--space-4);overflow-x:auto;border-radius:var(--radius-lg);background:var(--color-gray-50)}.blog-post pre code{padding:0;background:none}.blog-post table{display:block;margin-top:var(--space-6);overflow-x:auto;border-collapse:collapse;font-size:var(--font-size-sm)}.blog-post th,.blog-post td{padding:var(--space-2) var(--space-3);border-bottom:1px solid var(--color-gray-200);text-align:left}.blog-post hr{margin-top:var(--space-10);border:0;border-top:1px solid var(--color-gray-200)}.blog-figure{margin-top:var(--space-8)}.blog-cover{margin-top:0}.blog-figure img,.blog-figure video,.blog-post p img{display:block;max-width:100%;height:auto;border-radius:var(--radius-lg)}.blog-figure video{width:100%;background:var(--color-gray-900)}.blog-figure figcaption{margin-top:var(--space-2);font-size:var(--font-size-sm);color:var(--color-gray-600)}.blog-video-host{color:var(--color-gray-500)}.blog-embed{position:relative;border-radius:var(--radius-lg);overflow:hidden;background:var(--color-gray-900)}.blog-embed img{width:100%;border-radius:0}.blog-embed iframe{display:block;width:100%;height:auto;aspect-ratio:16 / 9;border:0}.blog-embed-play{position:absolute;top:0;right:0;bottom:0;left:0;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:var(--space-2);color:var(--on-primary);text-decoration:none}:where(main) a.blog-embed-play:hover{color:var(--on-primary)}.blog-embed-icon{width:68px;height:68px;border-radius:var(--radius-full);background:var(--color-gray-900);box-shadow:var(--site-shadow-lift);transition:transform var(--transition-fast)}.blog-embed-icon:after{content:"";display:block;width:24px;height:28px;margin:20px 0 0 26px;background:currentColor;clip-path:polygon(0 0,100% 50%,0 100%)}.blog-embed-play:hover .blog-embed-icon,.blog-embed-play:focus-visible .blog-embed-icon{transform:scale(1.08)}.blog-embed-label{padding:var(--space-1) var(--space-3);border-radius:var(--radius-full);background:var(--color-gray-900);font-size:var(--font-size-sm);font-weight:700}.blog-date{color:var(--color-gray-600)}.blog-tags{margin-top:var(--space-10);font-size:var(--font-size-sm);color:var(--color-gray-600)}.blog-pages{display:flex;flex-wrap:wrap;align-items:center;gap:var(--space-3) var(--space-6);margin-top:var(--space-8);font-weight:700}.blog-pages a{display:inline-block;padding:var(--space-3) 0}.blog-unpublished{margin-bottom:var(--space-4);padding:var(--space-3) var(--space-4);border:1px solid var(--lesson-amber-fg);border-radius:var(--radius-lg);background:var(--lesson-amber-bg);color:var(--lesson-amber-fg);font-weight:700}.blog-unpublished-tag{padding:0 var(--space-2);border-radius:var(--radius-full);background:var(--lesson-amber-bg);color:var(--lesson-amber-fg);font-weight:700}.template-doc{margin-top:var(--space-6);padding:var(--space-6);border:1px solid var(--color-gray-200);border-radius:var(--radius-xl);background:var(--surface);max-width:46rem}.template-doc h3{font-size:var(--font-size-base);font-weight:700;margin:var(--space-5) 0 var(--space-2)}.template-doc h3:first-child{margin-top:0}.template-doc p,.template-doc li{font-size:var(--font-size-sm);line-height:var(--line-height-relaxed);color:var(--color-gray-700)}.template-doc ul,.template-doc ol{margin:var(--space-2) 0;padding-left:var(--space-5)}.template-doc .doc-title{font-size:var(--font-size-lg);margin-bottom:var(--space-3)}.template-doc .doc-sign{display:flex;flex-wrap:wrap;gap:var(--space-3) var(--space-6);margin-top:var(--space-8);color:var(--color-gray-900)}.template-doc .doc-field{display:flex;align-items:flex-end;flex:3 1 20rem}.template-doc 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