@font-face{font-family:Archivo;src:url(/assets/fonts/archivo-latin-wdth-normal.woff2) format("woff2-variations"),url(/assets/fonts/archivo-latin-wdth-normal.woff2) format("woff2");font-weight:100 900;font-stretch:62% 125%;font-style:normal;font-display:swap}
@font-face{font-family:"Source Serif 4";src:url(/assets/fonts/source-serif-4-latin-opsz-normal.woff2) format("woff2");font-weight:200 900;font-style:normal;font-display:swap}
@font-face{font-family:"Source Serif 4";src:url(/assets/fonts/source-serif-4-latin-opsz-italic.woff2) format("woff2");font-weight:200 900;font-style:italic;font-display:swap}
/* A M Consultoria Contábil. Conceito: livro-razão. Tokens: */
:root{
 --navy:#002049;      /* marca */
 --tinta:#00122B;     /* fundo profundo, rodapé */
 --ouro:#ECB02C;      /* marca: totais, ação */
 --papel:#FFFFFF;
 --gelo:#F3F6FA;      /* fundo da página */
 --pauta:#D5DEEA;     /* linhas do razão */
 --texto:#13243D;
 --suave:#55667F;
 --link:#1B5498;
 --serif:"Source Serif 4",Georgia,"Times New Roman",serif;
 --sans:Archivo,system-ui,-apple-system,"Segoe UI",Roboto,sans-serif;
}
*{box-sizing:border-box}html{scroll-behavior:smooth}
body{margin:0;background:var(--gelo);color:var(--texto);font:400 1.0625rem/1.68 var(--serif);-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}
img{max-width:100%;height:auto}
a{color:var(--link);text-decoration-thickness:1px;text-underline-offset:.18em}a:hover{color:var(--navy);text-decoration-thickness:2px}
.wrap{max-width:1180px;margin:0 auto;padding:0 24px}
.pular{position:absolute;left:-9999px}.pular:focus{left:16px;top:16px;background:#fff;padding:8px 12px;z-index:99;font-family:var(--sans)}
:focus-visible{outline:3px solid var(--ouro);outline-offset:3px}
h1,h2,h3,.btn,.menu,.breadcrumb,.meta,caption,th,summary,label,.tag,.legal,figcaption,.hero-meta{font-family:var(--sans)}

/* topo */
.topo{background:var(--navy);position:sticky;top:0;z-index:50;border-bottom:1px solid rgba(255,255,255,.08)}
.topo-in{display:flex;align-items:center;gap:28px;min-height:74px}
.marca{display:flex;flex-shrink:0}.marca img{height:44px;width:auto;display:block}
#menu-principal{flex:1;display:flex;justify-content:flex-end}
.menu{display:flex;flex-wrap:wrap;gap:0 2px;list-style:none;margin:0;padding:0}
.menu a{display:block;text-decoration:none;color:#C7D3E6;font-size:.92rem;font-weight:500;padding:10px 10px}
.menu a:hover{color:#fff}
.menu a[aria-current]{color:#fff;box-shadow:inset 0 -2px 0 var(--ouro)}
.menu-btn{display:none;margin-left:auto;background:none;color:#fff;border:1px solid rgba(255,255,255,.35);border-radius:6px;padding:8px 14px;font:600 .92rem var(--sans);cursor:pointer}
@media(max-width:1060px){
 .menu-btn{display:block}.topo .topo-cta{display:none}
 .topo-in{flex-wrap:wrap;padding:10px 24px;gap:12px}
 #menu-principal{flex-basis:100%;justify-content:flex-start}.js #menu-principal{display:none}.js #menu-principal.aberto{display:block}
 .menu{flex-direction:column;padding:4px 0 14px}.menu a{padding:12px 0;border-top:1px solid rgba(255,255,255,.08)}
}

/* botões: uma ação principal (ouro), uma secundária (contorno) */
.btn{display:inline-block;text-decoration:none;font-weight:600;font-size:.98rem;line-height:1;padding:16px 22px;border-radius:6px;border:0;cursor:pointer;margin:4px 10px 4px 0;font-stretch:105%}
.btn-sm{padding:12px 16px;font-size:.9rem;margin:0}
.btn-ouro{background:var(--ouro);color:var(--navy)}
.btn-ouro:hover{background:#F4C04A;color:var(--navy);text-decoration:none}
.btn-linha{color:#fff;box-shadow:inset 0 0 0 1.5px rgba(255,255,255,.5)}
.btn-linha:hover{color:#fff;box-shadow:inset 0 0 0 1.5px #fff;text-decoration:none}

/* hero */
.hero{background:var(--navy);color:#fff;padding:44px 0 56px}
.hero-in{display:grid;grid-template-columns:1fr;gap:48px;align-items:center}
.hero h1{font-weight:750;font-stretch:112%;font-size:clamp(2rem,4.4vw,3.1rem);line-height:1.06;letter-spacing:-.015em;margin:.15em 0 .4em;max-width:17em;text-wrap:balance}
.hero .lead{font-family:var(--serif);font-size:1.2rem;line-height:1.55;color:#D2DCEB;max-width:34em;margin:0}
.hero-home{padding:72px 0 88px}
.hero-home .hero-in{grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:64px}
.hero-home h1{font-size:clamp(2.05rem,4.6vw,3.5rem);font-stretch:112%}
.hero-ctas{margin:32px 0 0}
.hero-meta{font-size:.86rem;color:#9FB1CC;margin:18px 0 0}
.breadcrumb ol{list-style:none;display:flex;flex-wrap:wrap;gap:6px;padding:0;margin:0 0 12px;font-size:.86rem;color:#9FB1CC}
.breadcrumb a{color:#D2DCEB;text-decoration:none}.breadcrumb a:hover{color:#fff;text-decoration:underline}
.breadcrumb li+li::before{content:"/";margin-right:6px;color:#6D84A6}
@media(max-width:920px){.hero-home .hero-in{grid-template-columns:1fr;gap:40px}.hero-home{padding:48px 0 60px}}
@media(max-width:560px){.hero-ctas .btn{display:block;text-align:center;margin:0 0 10px}.marca img{height:38px}.wrap{padding:0 18px}}

/* o elemento-assinatura: balancete em papel com traço duplo no total */
.balancete{margin:0;background:var(--papel);color:var(--texto);border-radius:3px;padding:26px 28px 30px;box-shadow:0 30px 60px -28px rgba(0,0,0,.55)}
.balancete figcaption{display:flex;flex-direction:column;gap:2px;margin-bottom:14px}
.balancete figcaption strong{font-size:1.15rem;font-weight:700;font-stretch:110%;color:var(--navy)}
.balancete figcaption span{font-size:.86rem;color:var(--suave)}
.balancete table{width:100%;min-width:0;border-collapse:collapse;font-family:var(--sans);font-size:.95rem}
.balancete thead th{font-size:.78rem;font-weight:600;color:var(--suave);text-align:left;padding:0 0 8px;border-bottom:1.5px solid var(--navy)}
.balancete thead th:last-child,.balancete td{text-align:right}
.balancete tbody th{text-align:left;font-weight:500;color:var(--texto);padding:11px 12px 11px 0;border-bottom:1px solid var(--pauta)}
.balancete tbody td{padding:11px 0;border-bottom:1px solid var(--pauta);color:var(--navy);font-weight:600;font-style:italic;font-family:var(--serif)}
.balancete tfoot th,.balancete tfoot td{padding:14px 0 10px;font-size:1.08rem;font-weight:750;color:var(--navy);text-align:left}
.balancete tfoot td{text-align:right;font-family:var(--sans);font-style:normal}
.balancete tfoot tr{background:linear-gradient(var(--ouro),var(--ouro)) left bottom/100% 2.5px no-repeat,linear-gradient(var(--ouro),var(--ouro)) left calc(100% - 6px)/100% 2.5px no-repeat}
.balancete tbody tr{animation:lancar .5s cubic-bezier(.2,.7,.2,1) both}
.balancete tbody tr:nth-child(2){animation-delay:.12s}.balancete tbody tr:nth-child(3){animation-delay:.24s}.balancete tbody tr:nth-child(4){animation-delay:.36s}.balancete tbody tr:nth-child(5){animation-delay:.48s}
.balancete tfoot tr{animation:fechar .7s .75s cubic-bezier(.2,.7,.2,1) both}
@keyframes lancar{from{opacity:0;transform:translateX(-8px)}}
@keyframes fechar{from{background-size:0 2.5px,0 2.5px}}
@media(prefers-reduced-motion:reduce){.balancete tbody tr,.balancete tfoot tr{animation:none}}

/* corpo */
.corpo{padding:56px 24px 80px}
.corpo>p,.corpo section>p,.corpo li,.corpo dd{max-width:42rem}
h2{font-weight:700;font-stretch:108%;font-size:clamp(1.5rem,2.6vw,2rem);line-height:1.18;letter-spacing:-.01em;color:var(--navy);margin:2.6em 0 .7em;text-wrap:balance}
.corpo>section:first-child>h2:first-child{margin-top:.2em}
h3{font-weight:650;font-size:1.12rem;line-height:1.3;color:var(--navy);margin:0 0 .3em}
.intro p{font-size:1.2rem;line-height:1.6;max-width:40rem}
.intro{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.05fr);gap:24px 48px;align-items:center}
.intro .intro-txt{order:1}.intro .painel-foto{order:2}
.painel-foto{margin:0}.painel-foto img{display:block;width:100%;max-width:560px;height:auto;border-radius:4px;box-shadow:0 24px 50px -28px rgba(0,32,73,.55)}
section[aria-labelledby="h-quem"]>h2{margin-top:.2em}
section[aria-labelledby="h-quem"] .painel-foto{float:right;width:min(46%,460px);margin:6px 0 16px 32px}
@media(max-width:820px){.intro{grid-template-columns:1fr}.intro .painel-foto{order:0}section[aria-labelledby="h-quem"] .painel-foto{float:none;width:100%;margin:0 0 20px}}
.sistemas{color:var(--suave);font-size:1rem;border-left:3px solid var(--ouro);padding-left:16px}

/* serviços como linhas de um razão */
.razao{list-style:none;padding:0;margin:0;border-top:1.5px solid var(--navy)}
.razao li{display:grid;grid-template-columns:minmax(220px,.9fr) 1.6fr;gap:8px 40px;padding:20px 0;border-bottom:1px solid var(--pauta);max-width:none}
.razao h3{margin:0;font-size:1.15rem}.razao h3 a{color:var(--navy);text-decoration:none}.razao h3 a:hover{text-decoration:underline}
.razao p{margin:0;color:var(--suave)}
@media(max-width:720px){.razao li{grid-template-columns:1fr}}

/* grades de itens (especialidades, artigos, entregas): sem sombras, com régua no topo */
.cards{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:0 32px}
.card{padding:20px 0 26px;border-top:1.5px solid var(--navy);max-width:none}
.card h2,.card h3{margin:0 0 .4em;font-size:1.15rem;font-weight:650;font-stretch:104%}
.card h2{text-wrap:pretty}
.card a{color:var(--navy);text-decoration:none}.card a:hover{text-decoration:underline}
.card p{margin:0;color:var(--suave);font-size:1rem}
.card p a{color:var(--link);text-decoration:underline}
.tag{font-size:.84rem!important;color:var(--suave)!important;margin:0 0 6px!important}

/* faixa escura: princípios */
.faixa{background:var(--navy);color:#D2DCEB;margin:64px 0;padding:8px 40px 40px;border-radius:4px}
.faixa h2{color:#fff}
.faixa a{color:#fff}
.principios{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:28px 48px;margin:0}
.principios dt{font:650 1.1rem var(--sans);color:#fff;padding-top:14px;border-top:2px solid var(--ouro)}
.principios dd{margin:6px 0 0;color:#C7D3E6}
.pilares{display:grid;grid-template-columns:minmax(150px,230px) 1fr;gap:12px 32px;margin:0}
.pilares dt{font:650 1rem var(--sans);color:var(--navy)}.pilares dd{margin:0;color:var(--suave)}
.pilares-4{grid-template-columns:repeat(2,minmax(0,1fr))}
.faixa .pilares-4 dt{color:#fff;padding-top:14px;border-top:2px solid var(--ouro)}.faixa .pilares-4 dd{color:#C7D3E6}
@media(max-width:720px){.principios,.pilares,.pilares-4{grid-template-columns:1fr}.pilares dd{margin-bottom:10px}.faixa{padding:4px 22px 30px}}

/* listas */
.lista-links{list-style:none;padding:0;margin:0;border-top:1px solid var(--pauta)}
.lista-links li{padding:14px 0;border-bottom:1px solid var(--pauta);max-width:none}
.lista-links a{font-family:var(--sans);font-weight:600;color:var(--navy)}
.passos{counter-reset:p;list-style:none;padding:0;margin:0}
.passos li{counter-increment:p;position:relative;padding:14px 0 14px 56px;border-bottom:1px solid var(--pauta)}
.passos li:first-child{border-top:1px solid var(--pauta)}
.passos li::before{content:counter(p);position:absolute;left:0;top:10px;font:700 1.6rem/1 var(--sans);font-stretch:115%;color:var(--ouro)}
.lista-app{list-style:none;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:0 28px;border-top:1.5px solid var(--navy)}
.lista-app li{padding:14px 0;border-bottom:1px solid var(--pauta);font-family:var(--sans);font-weight:500;color:var(--navy)}

/* destaque: reforma tributária */
.destaque-reforma{background:var(--papel);border-left:4px solid var(--ouro);padding:4px 36px 30px;margin:64px 0}
.destaque-reforma h2{margin-top:1em}

/* perguntas */
.faq details{border-bottom:1px solid var(--pauta)}
.faq details:first-of-type{border-top:1.5px solid var(--navy)}
.faq summary{cursor:pointer;list-style:none;padding:16px 36px 16px 0;position:relative}.faq summary::-webkit-details-marker{display:none}
.faq summary h3{display:inline;font-size:1.05rem;font-weight:600}
.faq summary::after{content:"+";position:absolute;right:4px;top:12px;font:400 1.5rem/1 var(--sans);color:var(--navy);transition:transform .2s}
.faq details[open] summary::after{transform:rotate(45deg)}
.resp p{margin:0 0 18px;color:var(--suave)}

/* artigos */
.meta{color:var(--suave);font-size:.9rem}
.resumo{background:var(--papel);border-left:4px solid var(--ouro);padding:4px 26px 8px;margin:26px 0 8px}
.resumo h2{font-size:1.05rem;margin:1em 0 .2em}
.tabela{overflow-x:auto;margin:16px 0;background:var(--papel)}
table{border-collapse:collapse;width:100%;min-width:620px;font-size:.95rem}
.tabela table{font-family:var(--sans)}
caption{text-align:left;font-weight:600;padding:12px 0;color:var(--suave);background:var(--gelo)}
th,td{padding:11px 14px;text-align:right;border-bottom:1px solid var(--pauta);font-variant-numeric:tabular-nums}
thead th{color:var(--navy);text-align:right;font-weight:650;border-bottom:1.5px solid var(--navy);background:var(--papel)}
thead th:first-child,tbody th{text-align:left}
tbody th{font-weight:600;color:var(--navy)}
.fontes{font-size:.95rem;color:var(--suave)}.fontes ul,.relacionados ul{padding-left:20px}
.sumario{border-top:1.5px solid var(--navy);border-bottom:1px solid var(--pauta);padding:4px 0 14px}
.sumario h2{font-size:1rem;margin:.9em 0 .3em}

/* chamada final */
.cta{background:var(--navy);color:#fff;padding:34px 40px;margin:72px 0 0;border-radius:4px;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px 32px}
.cta p{margin:0;max-width:none}.cta strong{font-family:var(--sans);font-stretch:110%;font-size:1.35rem;display:block;margin-bottom:4px}
.cta p:last-child{flex-shrink:1}
.cta .btn{margin:4px 0 4px 10px}
@media(max-width:640px){.cta{display:block;padding:26px 22px}.cta p:last-child{margin-top:14px}.cta .btn{margin:6px 10px 0 0}}

/* formulários e contato */
.form{max-width:640px;background:var(--papel);padding:28px 30px;border-top:3px solid var(--navy)}
.form label{display:block;font-weight:600;margin-bottom:6px;color:var(--navy);font-size:.95rem}
.form input,.form select,.form textarea{width:100%;padding:12px 14px;border:1px solid #BCC9DA;border-radius:4px;font:1rem var(--sans);background:#fff;color:var(--texto)}
.form input:focus,.form select:focus,.form textarea:focus{outline:0;border-color:var(--navy);box-shadow:0 0 0 3px rgba(236,176,44,.45)}
.form .check{font-weight:400;color:var(--suave);font-family:var(--serif)}.form .check input{width:auto;margin-right:8px}
.oculto{position:absolute;left:-9999px}
address{font-style:normal}
.contato{background:var(--papel);border-top:3px solid var(--navy);padding:14px 28px;max-width:600px}

/* rodapé */
.rodape{background:var(--tinta);color:#A9B8CE;padding:60px 0 28px;font:400 .95rem/1.7 var(--sans)}
.rodape a{color:#E3EAF4;text-decoration:none}.rodape a:hover{color:#fff;text-decoration:underline}
.rodape h2{color:#fff;font-size:1rem;font-weight:650;margin:0 0 .9em}
.rod-logo{margin:0 0 14px!important}.rod-logo img{height:56px;width:auto}
.rod-grid{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:40px}
@media(max-width:820px){.rod-grid{grid-template-columns:1fr}}
.rodape ul{list-style:none;padding:0;margin:0}.rodape li{margin:.35em 0}
.legal{margin-top:40px;padding-top:20px;border-top:1px solid rgba(255,255,255,.1);font-size:.82rem;color:#7488A6}
.zap{position:fixed;right:18px;bottom:18px;z-index:60;width:54px;height:54px;border-radius:50%;display:grid;place-items:center;background:#1FA855;color:#fff;box-shadow:0 8px 20px -6px rgba(0,0,0,.4)}
.zap:hover{color:#fff;background:#1B9A4D}