@font-face{font-family:Unbounded;src:url(/buhgalteriya/fonts/unbounded.woff2) format("woff2");font-weight:200 900;font-display:swap}
@font-face{font-family:Onest;src:url(/buhgalteriya/fonts/onest-cyrillic-400-normal.woff2) format("woff2");font-weight:400;font-display:swap;unicode-range:U+0400-04FF}
@font-face{font-family:Onest;src:url(/buhgalteriya/fonts/onest-cyrillic-600-normal.woff2) format("woff2");font-weight:600;font-display:swap;unicode-range:U+0400-04FF}
@font-face{font-family:Onest;src:url(/buhgalteriya/fonts/onest-latin-400-normal.woff2) format("woff2");font-weight:400;font-display:swap;unicode-range:U+0000-00FF}
@font-face{font-family:Onest;src:url(/buhgalteriya/fonts/onest-latin-600-normal.woff2) format("woff2");font-weight:600;font-display:swap;unicode-range:U+0000-00FF}
:root{--bg:#120e0b;--tx:#f6ede2;--mu:rgba(246,237,226,.88);--or:#ff8a3d;--or2:#ffb56b;--ok:#5fe0a0;--bad:#ff6b5e;--line:rgba(255,255,255,.16)}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{font-family:Onest,system-ui,sans-serif;background:var(--bg);color:var(--tx);line-height:1.55;font-size:17px;overflow-x:hidden;position:relative}
a{color:inherit}
.wrap{max-width:1120px;margin:0 auto;padding:0 20px;position:relative;z-index:2}
.bg{position:absolute;inset:0;overflow:hidden;z-index:0;pointer-events:none}
.blob{position:absolute;border-radius:50%;filter:blur(70px);opacity:.55;will-change:transform}
.b1{width:520px;height:520px;left:-140px;top:60px;background:radial-gradient(circle,#ff7a1f,transparent 68%)}
.b2{width:560px;height:560px;right:-180px;top:380px;background:radial-gradient(circle,#2fc9bd,transparent 66%);opacity:.38}
.b3{width:480px;height:480px;left:20%;top:1500px;background:radial-gradient(circle,#ff9a52,transparent 68%);opacity:.32}
.b4{width:620px;height:620px;right:-200px;top:2700px;background:radial-gradient(circle,#2fc9bd,transparent 66%);opacity:.3}
.b5{width:560px;height:560px;left:-180px;top:3900px;background:radial-gradient(circle,#ff7a1f,transparent 68%);opacity:.34}
.b6{width:560px;height:560px;right:-160px;top:5200px;background:radial-gradient(circle,#ff9a52,transparent 68%);opacity:.3}
.grain{position:absolute;inset:0;z-index:1;opacity:.05;pointer-events:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='.9' numOctaves='2'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(/buhgalteriya/%23n)'/%3E%3C/svg%3E")}
.glass{background:linear-gradient(135deg,rgba(255,255,255,.13),rgba(255,255,255,.04));border:1px solid var(--line);border-radius:24px;-webkit-backdrop-filter:blur(22px) saturate(140%);backdrop-filter:blur(22px) saturate(140%);box-shadow:inset 0 1px 0 rgba(255,255,255,.28),0 24px 60px rgba(0,0,0,.35)}
.glass.pad{padding:26px}

nav{position:sticky;top:12px;z-index:30;margin:12px auto 0;max-width:1120px;padding:0 12px}
nav .in{position:relative;display:flex;align-items:center;gap:14px;min-height:64px;padding:8px 10px 8px 20px;border-radius:32px}
.brand{display:flex;flex-direction:column;gap:3px;text-decoration:none;flex-shrink:0;line-height:1.1}
.brand b{font-family:Unbounded,sans-serif;font-size:15px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;white-space:nowrap;color:var(--tx)}
.brand b i{font-style:normal;color:var(--or)}
.brand small{font-size:14px;color:var(--mu);white-space:nowrap}
nav .links{display:flex;gap:4px;flex:1;justify-content:center;font-size:15px}
nav .links a{padding:9px 13px;border-radius:999px;text-decoration:none;color:var(--mu);transition:background .2s,color .2s}
nav .links a:hover{background:rgba(255,255,255,.1);color:var(--tx)}
nav .btn.sm{flex-shrink:0}
.burger{display:none;flex-shrink:0;width:46px;height:46px;padding:0;border:0;border-radius:50%;background:rgba(255,255,255,.12);cursor:pointer;flex-direction:column;align-items:center;justify-content:center;gap:5px}
.burger:hover{background:rgba(255,255,255,.2)}
.burger span{display:block;width:20px;height:2px;border-radius:2px;background:var(--tx);transition:transform .2s,opacity .2s}
.burger.open span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.burger.open span:nth-child(2){opacity:0}
.burger.open span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}
.menu{display:none;position:absolute;left:0;right:0;top:calc(100% + 10px);flex-direction:column;padding:10px;border-radius:26px;background:rgba(26,19,14,.96);border:1px solid var(--line);box-shadow:0 24px 60px rgba(0,0,0,.5);-webkit-backdrop-filter:blur(22px);backdrop-filter:blur(22px)}
.menu.open{display:flex}
.menu a{padding:15px 18px;border-radius:16px;font-size:18px;text-decoration:none;color:var(--tx)}
.menu a:hover,.menu a:active{background:rgba(255,255,255,.1)}
.menu a.home{color:var(--or2);font-weight:600}
.menu hr{border:0;height:1px;background:var(--line);margin:6px 10px}
@media(max-width:860px){nav .links{display:none}.burger{display:flex}nav .btn.sm{margin-left:auto}nav .in{padding-left:16px}}
@media(max-width:520px){nav .btn.sm{display:none}.burger{margin-left:auto}nav .in{padding-left:16px}}
.menu a.cta{background:linear-gradient(135deg,#ff8a3d,#ffb56b);color:#1b141e;font-weight:700;text-align:center;margin-bottom:6px}.menu a.cta:hover{filter:brightness(1.06);background:linear-gradient(135deg,#ff8a3d,#ffb56b)}

.btn{display:inline-block;background:linear-gradient(135deg,var(--or),#ff6a1a);color:#1a0f07;text-decoration:none;font-weight:600;padding:15px 26px;border-radius:999px;border:0;font-size:16px;cursor:pointer;font-family:inherit;transition:transform .2s,box-shadow .2s;box-shadow:0 10px 30px rgba(255,122,31,.35),inset 0 1px 0 rgba(255,255,255,.4)}
.btn:hover{transform:translateY(-2px);box-shadow:0 16px 40px rgba(255,122,31,.5),inset 0 1px 0 rgba(255,255,255,.4)}
.btn.sm{padding:10px 18px;font-size:14px}
.btn.ghost{background:rgba(255,255,255,.08);color:var(--tx);box-shadow:inset 0 0 0 1px var(--line)}
.btn.ghost:hover{background:rgba(255,255,255,.14);box-shadow:inset 0 0 0 1px rgba(255,255,255,.3)}
section{padding:84px 0;position:relative}
h1,h2,h3,.num{font-family:Unbounded,sans-serif;letter-spacing:-.02em}
h1{font-size:clamp(30px,5.6vw,58px);line-height:1.08;font-weight:600}
h1 em{font-style:normal;background:linear-gradient(90deg,var(--or),var(--or2));-webkit-background-clip:text;background-clip:text;color:transparent}
h2{font-size:clamp(25px,3.8vw,40px);line-height:1.15;font-weight:600;margin-bottom:14px}
h3{font-size:17px;font-weight:600;margin-bottom:8px;line-height:1.3}
.lead{font-size:20px;color:var(--mu);max-width:640px;margin-top:16px}
.tag{display:inline-flex;align-items:center;gap:8px;font-size:14px;font-weight:600;color:var(--or2);text-transform:uppercase;letter-spacing:.1em;margin-bottom:14px;padding:6px 14px;border-radius:999px;background:rgba(255,138,61,.12);border:1px solid rgba(255,138,61,.3)}
.hero{padding:56px 0 40px}
.two{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-top:22px}
.two .glass{padding:20px}
.two h3{font-size:17px;margin:8px 0 8px}
.two p{font-size:16px;color:var(--mu)}
.who{font-size:14px;font-weight:600;color:var(--or2);text-transform:uppercase;letter-spacing:.08em}
.hero-grid{display:grid;grid-template-columns:1fr 1.02fr;gap:40px;align-items:start}
.chips{display:flex;flex-wrap:wrap;gap:10px;margin-top:24px}
.chip{padding:8px 16px;border-radius:999px;font-size:14px;color:var(--tx)}
.chip::before{content:"✓ ";color:var(--ok);font-weight:700}
.cta-row{margin-top:26px;display:flex;gap:12px;flex-wrap:wrap}
.mini{margin-top:18px;font-size:16px;color:var(--mu)}
.mini a{color:var(--or2);font-weight:600}
.calc{padding:26px}
.calc .top{display:flex;justify-content:space-between;align-items:center;gap:10px;flex-wrap:wrap}
.calc h3{font-size:18px;margin:0}
.howto{display:grid;grid-template-columns:repeat(3,1fr);gap:8px;margin:16px 0 4px}
.howto div{font-size:15px;color:var(--mu);line-height:1.35;padding:10px;border-radius:12px;background:rgba(255,255,255,.06)}
.howto b{display:block;font-family:Unbounded,sans-serif;color:var(--or);font-size:15px;margin-bottom:2px}
.calc label{display:block;font-size:15px;font-weight:600;color:var(--mu);margin:14px 0 6px}
.calc input,.calc select{width:100%;padding:13px 15px;border:1px solid var(--line);border-radius:14px;font-size:16px;background:rgba(0,0,0,.28);color:var(--tx);font-family:inherit;appearance:none;-webkit-appearance:none}
.calc select{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%23f6ede2' fill='none' stroke-width='1.6'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 14px center;padding-right:34px}
.calc select option{color:#111}
.calc input:focus,.calc select:focus{outline:none;border-color:var(--or);box-shadow:0 0 0 3px rgba(255,138,61,.25)}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.hint{font-size:15px;color:var(--mu);margin-top:6px;line-height:1.4}
.hint button{background:none;border:0;color:var(--or2);font-weight:600;cursor:pointer;font-size:14px;padding:0;text-decoration:underline;font-family:inherit}
.res{margin-top:20px;border-radius:20px;padding:20px;background:rgba(0,0,0,.32);border:1px solid var(--line)}
.res .big{font-family:Unbounded,sans-serif;font-size:clamp(30px,5vw,40px);font-weight:700;letter-spacing:-.03em;color:var(--or2)}
.res .big small{display:block;margin-top:4px;font-size:16px;font-weight:500;color:var(--mu);letter-spacing:0}
.res dl{display:grid;grid-template-columns:1fr auto;gap:6px 14px;font-size:16px;margin-top:12px;color:var(--mu)}
.res dd{text-align:right;font-weight:600;color:var(--tx)}
.verdict{margin-top:14px;padding:11px 15px;border-radius:14px;font-size:15px;font-weight:600}
.verdict.yes{background:rgba(255,138,61,.16);color:var(--or2);border:1px solid rgba(255,138,61,.35)}
.verdict.no{background:rgba(95,224,160,.12);color:var(--ok);border:1px solid rgba(95,224,160,.3)}
.dates{margin-top:10px;font-size:16px;color:var(--mu)}.dates b{color:var(--tx)}
.basis{font-size:15px;color:var(--mu);margin-top:14px;line-height:1.5}
.bento{display:grid;grid-template-columns:repeat(4,1fr);grid-auto-rows:minmax(150px,auto);gap:16px;margin-top:34px}
.bento .glass{padding:24px;display:flex;flex-direction:column;justify-content:flex-end;transition:transform .35s,border-color .35s}
.bento .glass:hover{transform:translateY(-4px);border-color:rgba(255,255,255,.34)}
.t2x2{grid-column:span 2;grid-row:span 2}.t2x1{grid-column:span 2}
.bento p{font-size:17px;color:var(--mu)}
.num{font-size:clamp(34px,5vw,52px);font-weight:700;color:var(--or2);line-height:1;margin-bottom:10px}
.ico{width:44px;height:44px;border-radius:14px;display:grid;place-items:center;background:rgba(255,138,61,.16);border:1px solid rgba(255,138,61,.35);color:var(--or2);font-size:17px;font-weight:700;margin-bottom:auto}
.recon{display:grid;grid-template-columns:1fr 64px 1fr;margin-top:34px;align-items:stretch}
.doc{padding:22px;font-size:16px}
.doc h4{font-size:14px;text-transform:uppercase;letter-spacing:.09em;color:var(--mu);margin-bottom:14px;font-weight:600}
.line{display:flex;justify-content:space-between;gap:10px;padding:10px 12px;border-radius:12px;border:1px solid transparent;transition:background .5s,border-color .5s,transform .5s}
.line+.line{margin-top:5px}
.line em{font-style:normal;font-weight:600;white-space:nowrap}
.line.flag.on{background:rgba(255,107,94,.16);border-color:rgba(255,107,94,.55);transform:translateX(4px)}
.line.flag.on em{color:var(--bad)}
.mid{display:flex;align-items:center;justify-content:center;font-size:28px;color:var(--or)}
.found{margin-top:20px;padding:22px;opacity:.3;transform:translateY(14px);transition:all .7s}
.found.on{opacity:1;transform:none}.found b{color:var(--or2)}
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin-top:22px}
.steps .glass{padding:22px}
.steps .n{font-family:Unbounded,sans-serif;font-size:30px;font-weight:700;color:var(--or);margin-bottom:6px}
.steps p{font-size:17px;color:var(--mu)}
.tl{margin-top:28px;display:grid;gap:12px}
.ev{display:grid;grid-template-columns:150px 1fr auto;gap:16px;align-items:center;padding:16px 22px;border-radius:20px}
.ev .d{font-family:Unbounded,sans-serif;font-weight:600;font-size:17px}
.ev .s{font-size:15px;color:var(--mu)}
.ev.next{border-color:rgba(255,138,61,.7);animation:pulse 2.4s infinite}
@keyframes pulse{0%{box-shadow:inset 0 1px 0 rgba(255,255,255,.28),0 0 0 0 rgba(255,138,61,.45)}70%{box-shadow:inset 0 1px 0 rgba(255,255,255,.28),0 0 0 14px rgba(255,138,61,0)}100%{box-shadow:inset 0 1px 0 rgba(255,255,255,.28),0 0 0 0 rgba(255,138,61,0)}}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:28px}
.grid3{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:28px}
.grid2 .glass,.grid3 .glass{padding:24px}
.grid3 p,.grid2 p{font-size:17px;color:var(--mu)}
.yes{list-style:none}.yes li{padding:5px 0 5px 26px;position:relative;font-size:17px;color:var(--mu)}
.yes li::before{content:"✓";position:absolute;left:0;color:var(--ok);font-weight:800}
.wip{display:inline-block;background:rgba(255,255,255,.08);border:1px dashed rgba(255,255,255,.35);border-radius:999px;padding:2px 12px;font-size:14px;color:var(--mu)}
table.ex{width:100%;border-collapse:collapse;font-size:16px;margin-top:4px}
table.ex td,table.ex th{padding:10px 6px;border-bottom:1px solid var(--line);text-align:left;color:var(--mu)}
table.ex td:last-child,table.ex th:last-child{text-align:right;color:var(--tx);font-weight:600}
table.ex tr:last-child td{color:var(--or2);font-weight:700;border-bottom:0}
.ladder{display:grid;gap:12px;margin-top:28px}
.step{display:grid;grid-template-columns:120px 1fr auto;gap:16px;align-items:center;padding:18px 24px;border-radius:20px}
.step .d{font-family:Unbounded,sans-serif;font-size:14px;font-weight:600;color:var(--or2)}
.step .s{font-size:15px;color:var(--mu)}
.step .pr{font-size:16px;font-weight:600;color:var(--or2);margin-top:6px}
.step.live{border-color:rgba(95,224,160,.55)}
.badge{padding:5px 14px;border-radius:999px;font-size:14px;font-weight:600;background:rgba(255,255,255,.08);color:var(--mu);white-space:nowrap}
.badge.ok{background:rgba(95,224,160,.16);color:var(--ok)}
details{margin-top:12px;padding:18px 24px;border-radius:20px}
summary{font-weight:600;cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:12px}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";color:var(--or);font-size:22px;line-height:1}
details[open] summary::after{content:"−"}
details p{margin-top:12px;color:var(--mu);font-size:17px}
footer{padding:40px 0 50px;font-size:15px;color:var(--mu);border-top:1px solid var(--line);position:relative;z-index:2}
footer a{color:var(--tx)}
.reveal{opacity:0;transform:translateY(26px);transition:opacity .8s,transform .8s}
.reveal.on{opacity:1;transform:none}
@media(max-width:860px){
 .hero-grid,.grid2,.grid3,.steps,.two{grid-template-columns:1fr}
 .bento{grid-template-columns:1fr 1fr}.t2x2,.t2x1{grid-column:span 2}.t2x2{grid-row:auto}
 .recon{grid-template-columns:1fr}.mid{transform:rotate(90deg);height:50px}
 .ev{grid-template-columns:1fr;gap:4px}
 .step{grid-template-columns:1fr;gap:6px}
 section{padding:56px 0}

 .blob{filter:blur(50px)}
}
@media(prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important}.reveal,.found{opacity:1;transform:none}}