/* =========================================================
   Walner — Fundamentos y Práctica de la Contabilidad Moderna
   Estilo: "Contabilidad Clara"
   ========================================================= */

@import url('https://fonts.googleapis.com/css2?family=Merriweather:wght@400;700;900&family=Source+Sans+3:wght@400;500;600;700&display=swap');

:root{
  --color-bg: #f4f6f7;
  --color-surface: #ffffff;
  --color-surface-alt: #eef1f3;
  --color-border: #dde3e7;
  --color-text: #1f2b33;
  --color-text-muted: #5b6b74;
  --color-primary: #1b4965;
  --color-primary-dark: #123449;
  --color-primary-light: #e5edf1;
  --color-accent: #2f6f4e;
  --color-accent-light: #e6f0ea;
  --color-warning: #8a5a13;
  --color-warning-bg: #f7ecd9;
  --font-heading: 'Merriweather', Georgia, serif;
  --font-body: 'Source Sans 3', 'Segoe UI', Arial, sans-serif;
  --radius: 6px;
  --shadow-sm: 0 1px 2px rgba(31,43,51,0.06);
  --shadow-md: 0 4px 14px rgba(31,43,51,0.08);
  --max-width: 1180px;
}

*{ box-sizing: border-box; }
html,body{ margin:0; padding:0; }
body{
  font-family: var(--font-body);
  background: var(--color-bg);
  color: var(--color-text);
  line-height: 1.6;
  font-size: 16px;
  -webkit-font-smoothing: antialiased;
}
img{ max-width:100%; display:block; height:auto; border-radius: var(--radius); }
a{ color: var(--color-primary); text-decoration:none; }
a:hover{ text-decoration: underline; }
h1,h2,h3,h4{
  font-family: var(--font-heading);
  color: var(--color-primary-dark);
  line-height: 1.25;
  margin: 0 0 0.6em;
}
h1{ font-size: clamp(1.9rem, 3.2vw, 2.6rem); font-weight: 900; }
h2{ font-size: clamp(1.5rem, 2.4vw, 2rem); font-weight: 700; }
h3{ font-size: 1.25rem; font-weight:700; }
p{ margin: 0 0 1em; color: var(--color-text); }
ul,ol{ margin: 0 0 1em; padding-left: 1.3em; }
li{ margin-bottom: 0.4em; }
.container{ width:100%; max-width: var(--max-width); margin: 0 auto; padding: 0 24px; }
.section{ padding: 56px 0; }
.section-alt{ background: var(--color-surface-alt); }
.section-tight{ padding: 36px 0; }
.text-center{ text-align:center; }
.text-muted{ color: var(--color-text-muted); }
.eyebrow{
  display:block;
  font-family: var(--font-body);
  font-weight:700;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  font-size: 0.78rem;
  color: var(--color-accent);
  margin-bottom: 0.5em;
}
.lead{ font-size: 1.1rem; color: var(--color-text-muted); max-width: 760px; }

/* Buttons */
.btn{
  display:inline-block;
  padding: 12px 24px;
  border-radius: var(--radius);
  font-weight:600;
  font-size: 0.95rem;
  border: 1px solid transparent;
  cursor: pointer;
  transition: background 0.15s ease, color 0.15s ease, border-color 0.15s ease;
}
.btn:hover{ text-decoration:none; }
.btn-primary{ background: var(--color-primary); color:#fff; }
.btn-primary:hover{ background: var(--color-primary-dark); }
.btn-outline{ background: transparent; color: var(--color-primary); border-color: var(--color-primary); }
.btn-outline:hover{ background: var(--color-primary-light); }
.btn-accent{ background: var(--color-accent); color:#fff; }
.btn-accent:hover{ background:#234f37; }
.btn-row{ display:flex; gap:14px; flex-wrap:wrap; margin-top: 1.4em; }

/* Header */
.site-header{
  background: var(--color-surface);
  border-bottom: 1px solid var(--color-border);
  position: sticky;
  top:0;
  z-index: 100;
}
.topbar{
  background: var(--color-primary-dark);
  color: #d8e4ea;
  font-size: 0.82rem;
}
.topbar .container{
  display:flex;
  justify-content: space-between;
  align-items:center;
  padding-top:6px;
  padding-bottom:6px;
  gap: 16px;
  flex-wrap: wrap;
}
.topbar a{ color:#d8e4ea; }
.topbar-info{ display:flex; gap: 20px; flex-wrap:wrap; }
.navbar{
  display:flex;
  align-items:center;
  justify-content: space-between;
  padding: 14px 0;
  gap: 20px;
}
.brand{
  display:flex;
  align-items:center;
  gap:10px;
  font-family: var(--font-heading);
  font-weight:900;
  font-size: 1.5rem;
  color: var(--color-primary-dark);
}
.brand span{ color: var(--color-accent); }
.brand-mark{
  width:38px;height:38px;
  border-radius: 8px;
  background: var(--color-primary);
  color:#fff;
  display:flex;
  align-items:center;
  justify-content:center;
  font-family: var(--font-heading);
  font-weight:900;
  font-size: 1.1rem;
}
.main-nav{ display:flex; align-items:center; gap: 4px; }
.main-nav ul{ display:flex; list-style:none; margin:0; padding:0; gap: 2px; }
.main-nav > ul > li{ position: relative; }
.main-nav > ul > li > a, .main-nav > ul > li > button{
  display:block;
  padding: 10px 14px;
  font-weight:600;
  font-size: 0.92rem;
  color: var(--color-text);
  background: none;
  border:none;
  cursor:pointer;
  font-family: var(--font-body);
}
.main-nav > ul > li > a:hover, .main-nav > ul > li > button:hover{ color: var(--color-primary); text-decoration:none; }
.has-dropdown{ position: relative; }
.dropdown{
  position:absolute;
  top: 100%;
  left: 0;
  min-width: 260px;
  background: var(--color-surface);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  box-shadow: var(--shadow-md);
  padding: 8px;
  display:none;
  flex-direction:column;
  z-index: 50;
}
.has-dropdown:hover .dropdown, .has-dropdown.open .dropdown{ display:flex; }
.dropdown a{
  padding: 9px 12px;
  border-radius: 4px;
  color: var(--color-text);
  font-size: 0.9rem;
}
.dropdown a:hover{ background: var(--color-primary-light); text-decoration:none; color: var(--color-primary-dark); }
.nav-toggle{
  display:none;
  background:none;
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  padding: 8px 10px;
  cursor:pointer;
}
.nav-toggle span{
  display:block;
  width:22px;height:2px;
  background: var(--color-text);
  margin: 4px 0;
}
.header-cta{ display:flex; align-items:center; gap:12px; }

@media (max-width: 960px){
  .nav-toggle{ display:block; }
  .main-nav{
    display:none;
    position: absolute;
    left:0; right:0; top: 100%;
    background: var(--color-surface);
    border-bottom: 1px solid var(--color-border);
    box-shadow: var(--shadow-md);
  }
  .main-nav.open{ display:block; }
  .main-nav ul{ flex-direction:column; padding: 10px 16px; gap:0; }
  .main-nav > ul > li{ width:100%; border-bottom: 1px solid var(--color-border); }
  .main-nav > ul > li:last-child{ border-bottom:none; }
  .dropdown{ position:static; box-shadow:none; border:none; display:none; padding-left: 12px; }
  .has-dropdown.open .dropdown{ display:flex; }
  .header-cta .btn{ display:none; }
  .topbar-info{ gap: 10px; }
}

/* Hero */
.hero{
  background: linear-gradient(180deg, var(--color-primary-light) 0%, var(--color-bg) 100%);
  border-bottom: 1px solid var(--color-border);
}
.hero .container{
  display:grid;
  grid-template-columns: 1.1fr 0.9fr;
  gap: 48px;
  align-items:center;
  padding-top: 56px;
  padding-bottom: 56px;
}
.hero-copy h1{ margin-bottom: 0.5em; }
.hero-copy p.lead{ margin-bottom: 1.2em; }
.hero-media img{ box-shadow: var(--shadow-md); }
.page-hero{
  background: var(--color-primary-dark);
  color: #fff;
  padding: 44px 0 40px;
}
.page-hero h1{ color:#fff; margin-bottom: 0.4em; }
.page-hero .lead{ color: #c7d6dd; max-width: 720px; }
.breadcrumbs{ font-size: 0.85rem; color:#a9bfc8; margin-bottom: 14px; }
.breadcrumbs a{ color:#c7d6dd; }
.breadcrumbs a:hover{ color:#fff; }

@media (max-width: 800px){
  .hero .container{ grid-template-columns: 1fr; }
}

/* Grids and cards */
.grid{ display:grid; gap: 24px; }
.grid-2{ grid-template-columns: repeat(2, 1fr); }
.grid-3{ grid-template-columns: repeat(3, 1fr); }
.grid-4{ grid-template-columns: repeat(4, 1fr); }
@media (max-width: 900px){ .grid-3, .grid-4{ grid-template-columns: repeat(2,1fr); } }
@media (max-width: 620px){ .grid-2, .grid-3, .grid-4{ grid-template-columns: 1fr; } }

.card{
  background: var(--color-surface);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  padding: 24px;
  box-shadow: var(--shadow-sm);
}
.card h3{ margin-bottom: 0.4em; }
.card .card-icon{
  width: 42px; height:42px;
  border-radius: 8px;
  background: var(--color-accent-light);
  color: var(--color-accent);
  display:flex; align-items:center; justify-content:center;
  font-family: var(--font-heading);
  font-weight:900;
  margin-bottom: 14px;
}

.section-head{ max-width: 720px; margin: 0 auto 40px; text-align:center; }
.section-head.left{ margin: 0 0 32px; text-align:left; }

/* Tables */
.table-wrap{ overflow-x:auto; margin-bottom: 1.6em; border:1px solid var(--color-border); border-radius: var(--radius); }
table{ width:100%; border-collapse: collapse; background: var(--color-surface); font-size: 0.94rem; }
th, td{ padding: 12px 16px; text-align:left; border-bottom: 1px solid var(--color-border); }
thead th{ background: var(--color-primary-light); color: var(--color-primary-dark); font-family: var(--font-heading); font-weight:700; }
tbody tr:last-child td{ border-bottom:none; }
tbody tr:hover{ background: var(--color-surface-alt); }

/* Info / callout boxes */
.callout{
  border-left: 4px solid var(--color-accent);
  background: var(--color-accent-light);
  padding: 18px 22px;
  border-radius: var(--radius);
  margin: 1.6em 0;
}
.callout h4{ margin-bottom: 0.3em; color: var(--color-primary-dark); }
.callout-warning{
  border-left-color: var(--color-warning);
  background: var(--color-warning-bg);
}

/* Steps / numbered list */
.steps{ list-style:none; padding:0; margin:0; display:grid; gap:18px; }
.steps li{
  display:flex; gap:16px;
  background: var(--color-surface);
  border:1px solid var(--color-border);
  border-radius: var(--radius);
  padding: 18px 20px;
}
.step-num{
  flex: 0 0 auto;
  width:34px;height:34px;
  border-radius:50%;
  background: var(--color-primary);
  color:#fff;
  display:flex; align-items:center; justify-content:center;
  font-weight:700;
  font-family: var(--font-heading);
}

/* Accordion (FAQ) */
.accordion-item{
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  margin-bottom: 12px;
  background: var(--color-surface);
  overflow:hidden;
}
.accordion-trigger{
  width:100%;
  text-align:left;
  background:none;
  border:none;
  padding: 16px 20px;
  font-family: var(--font-heading);
  font-weight:700;
  font-size: 1rem;
  color: var(--color-primary-dark);
  cursor:pointer;
  display:flex;
  justify-content:space-between;
  align-items:center;
  gap: 12px;
}
.accordion-trigger .plus{ font-size:1.3rem; color: var(--color-accent); flex:0 0 auto; }
.accordion-panel{
  max-height:0;
  overflow:hidden;
  transition: max-height 0.25s ease;
  padding: 0 20px;
}
.accordion-item.active .accordion-panel{ padding-bottom: 18px; }

/* Forms */
.form-card{
  background: var(--color-surface);
  border:1px solid var(--color-border);
  border-radius: var(--radius);
  padding: 32px;
  box-shadow: var(--shadow-sm);
}
.form-group{ margin-bottom: 18px; }
label{ display:block; font-weight:600; margin-bottom: 6px; font-size: 0.92rem; }
input[type="text"], input[type="email"], input[type="tel"], select, textarea{
  width:100%;
  padding: 11px 14px;
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  font-family: var(--font-body);
  font-size: 0.96rem;
  background: #fff;
  color: var(--color-text);
}
textarea{ resize: vertical; min-height: 120px; }
input:focus, select:focus, textarea:focus{ outline: 2px solid var(--color-primary); outline-offset: 1px; }
.checkbox-row{ display:flex; align-items:flex-start; gap:10px; }
.checkbox-row input{ margin-top:4px; }
.checkbox-row label{ font-weight:400; margin:0; font-size: 0.88rem; }
.form-msg{
  display:none;
  padding: 14px 18px;
  border-radius: var(--radius);
  margin-top: 18px;
  font-weight:600;
}
.form-msg.success{ display:block; background: var(--color-accent-light); color: #234f37; border:1px solid #b9d8c5; }
.form-msg.error{ display:block; background: var(--color-warning-bg); color:#8a5a13; border:1px solid #e4c990; }

/* Contact info blocks */
.contact-info-item{ display:flex; gap:14px; margin-bottom: 20px; }
.contact-info-item .ci-icon{
  flex: 0 0 auto;
  width:38px;height:38px;
  border-radius:8px;
  background: var(--color-primary-light);
  color: var(--color-primary);
  display:flex;align-items:center;justify-content:center;
  font-weight:700;
}

/* Blog */
.post-card{ background: var(--color-surface); border:1px solid var(--color-border); border-radius: var(--radius); overflow:hidden; box-shadow: var(--shadow-sm); }
.post-card img{ border-radius:0; }
.post-card-body{ padding: 20px; }
.post-meta{ font-size: 0.8rem; color: var(--color-text-muted); margin-bottom: 8px; }
.article-body h2{ margin-top: 1.6em; }
.article-body h3{ margin-top: 1.2em; }
.article-meta{ display:flex; gap:18px; flex-wrap:wrap; color: var(--color-text-muted); font-size: 0.88rem; margin-bottom: 24px; }

/* FAQ page filter chips (non-decorative, functional) */
.faq-groups{ display:flex; gap:10px; flex-wrap:wrap; margin-bottom: 28px; }
.faq-groups button{
  padding: 8px 16px;
  border-radius: var(--radius);
  border: 1px solid var(--color-border);
  background: var(--color-surface);
  cursor:pointer;
  font-weight:600;
  font-size: 0.88rem;
  color: var(--color-text);
}
.faq-groups button.active{ background: var(--color-primary); border-color: var(--color-primary); color:#fff; }

/* Glossary */
.glossary-letter{
  font-family: var(--font-heading);
  font-size: 1.6rem;
  color: var(--color-accent);
  margin: 32px 0 10px;
  border-bottom: 2px solid var(--color-border);
  padding-bottom: 6px;
}
.glossary-term{ margin-bottom: 16px; }
.glossary-term dt{ font-weight:700; color: var(--color-primary-dark); }
.glossary-term dd{ margin: 4px 0 0; color: var(--color-text-muted); }

/* CTA band */
.cta-band{
  background: var(--color-primary-dark);
  color:#fff;
  padding: 48px 0;
  text-align:center;
}
.cta-band h2{ color:#fff; }
.cta-band p{ color:#c7d6dd; }
.cta-band .btn-primary{ background:#fff; color: var(--color-primary-dark); }
.cta-band .btn-primary:hover{ background: #e6edf0; }

/* Footer */
.site-footer{
  background: var(--color-primary-dark);
  color: #c7d6dd;
  padding-top: 48px;
}
.footer-grid{ display:grid; grid-template-columns: 1.4fr 1fr 1fr 1.2fr; gap: 32px; padding-bottom: 32px; }
.site-footer h4{ color:#fff; font-size: 0.95rem; margin-bottom: 14px; }
.site-footer a{ color:#c7d6dd; }
.site-footer a:hover{ color:#fff; }
.site-footer ul{ list-style:none; padding:0; margin:0; }
.site-footer li{ margin-bottom: 8px; font-size: 0.92rem; }
.footer-brand .brand{ color:#fff; }
.footer-brand .brand span{ color: #7fc79b; }
.footer-brand p{ color:#9db3bd; font-size: 0.9rem; max-width: 320px; }
.footer-bottom{
  border-top: 1px solid rgba(255,255,255,0.12);
  padding: 18px 0 28px;
  display:flex;
  justify-content: space-between;
  gap: 16px;
  flex-wrap:wrap;
  font-size: 0.82rem;
  color: #9db3bd;
}
.footer-bottom a{ color:#9db3bd; }
.footer-legal-links{ display:flex; gap: 16px; flex-wrap:wrap; }
.footer-disclaimer{
  font-size: 0.78rem;
  color: #8ea3ad;
  border-top: 1px solid rgba(255,255,255,0.08);
  padding: 16px 0;
  line-height: 1.6;
}
@media (max-width: 900px){ .footer-grid{ grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px){ .footer-grid{ grid-template-columns: 1fr; } }

/* Cookie banner */
.cookie-banner{
  position: fixed;
  bottom: 0; left:0; right:0;
  background: var(--color-primary-dark);
  color: #e6edf0;
  padding: 18px 24px;
  z-index: 200;
  display:none;
  box-shadow: 0 -4px 14px rgba(0,0,0,0.15);
}
.cookie-banner.show{ display:block; }
.cookie-banner .container{ display:flex; align-items:center; justify-content:space-between; gap: 20px; flex-wrap:wrap; }
.cookie-banner p{ margin:0; font-size: 0.88rem; color:#d3e0e5; max-width: 640px; }
.cookie-banner .btn-row{ margin:0; }

/* Table of contents */
.toc{
  background: var(--color-surface);
  border: 1px solid var(--color-border);
  border-radius: var(--radius);
  padding: 20px 24px;
  margin-bottom: 32px;
}
.toc h4{ margin-bottom: 10px; }
.toc ol{ margin:0; padding-left: 1.2em; }
.toc a{ font-size: 0.94rem; }

/* Skip link */
.skip-link{
  position:absolute;
  left:-999px;
  top:auto;
  background: var(--color-primary);
  color:#fff;
  padding: 8px 14px;
  z-index: 999;
}
.skip-link:focus{ left: 10px; top:10px; }

/* Utility */
.mt-0{ margin-top:0; }
.mb-0{ margin-bottom:0; }
.two-col{ display:grid; grid-template-columns: 1fr 1fr; gap: 40px; align-items:start; }
@media (max-width: 800px){ .two-col{ grid-template-columns: 1fr; } }