.two-tier-content-area{padding:50px 0 80px;background-color:var(--surface-canvas,#f4f6fa)}.two-tier-pro{color:var(--dark-text)}.two-tier-guide-banner{margin-bottom:28px;padding:18px 22px;background:linear-gradient(135deg,rgba(25,45,120,0.04) 0%,rgba(200,65,14,0.05) 100%);border:1px solid rgba(25,45,120,0.12);border-radius:10px}.two-tier-guide-banner__head{display:flex;flex-wrap:wrap;align-items:center;gap:10px;margin-bottom:8px;color:var(--primary-blue);font-weight:500;font-size:1.05rem}.two-tier-guide-banner__tag{display:inline-block;padding:2px 10px;font-size:0.75rem;font-weight:500;color:var(--accent-gold);background:#fff;border:1px solid rgba(200,65,14,0.25);border-radius:999px}.two-tier-guide-banner__desc{margin:0;font-size:0.92rem;line-height:1.65;color:#4b5563}.two-tier-layout{display:grid;grid-template-columns:1fr 410px;gap:32px;align-items:start}@media (max-width:991px){.two-tier-layout{grid-template-columns:1fr}}.two-tier-card{background:#ffffff;border:1px solid #e2e8f0;border-radius:12px;padding:24px 28px;margin-bottom:24px;box-shadow:0 4px 14px rgba(0,0,0,0.03);transition:border-color 0.2s ease,box-shadow 0.2s ease}.two-tier-card:hover{border-color:#cbd5e1;box-shadow:0 6px 18px rgba(0,0,0,0.05)}.two-tier-card__title{display:flex;align-items:center;gap:12px;font-family:var(--title-font);font-size:1.15rem;font-weight:500;color:var(--primary-blue);margin-top:0;margin-bottom:8px;padding-bottom:12px;border-bottom:1px solid #f1f5f9}.two-tier-card__num{display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border-radius:50%;background:var(--primary-blue);color:#ffffff;font-size:0.88rem;font-weight:500;flex-shrink:0}.two-tier-card__desc{font-size:0.88rem;color:#64748b;line-height:1.55;margin-bottom:18px}.two-tier-field{margin-bottom:20px}.two-tier-field:last-child{margin-bottom:0}.two-tier-label{display:block;font-size:0.92rem;font-weight:500;color:#1e293b;margin-bottom:8px}.two-tier-input-wrap{position:relative;display:flex;align-items:center}.two-tier-currency{position:absolute;left:14px;font-weight:500;color:#64748b;font-size:0.95rem;pointer-events:none}.two-tier-input{width:100%;padding:10px 14px;font-size:0.95rem;border:1.5px solid #cbd5e1;border-radius:8px;background:#ffffff;color:#1e293b;transition:border-color 0.2s ease,box-shadow 0.2s ease}.two-tier-input--money{padding-left:50px;font-family:var(--body-font);font-variant-numeric:tabular-nums lining-nums;font-size:1.1rem;font-weight:500}.two-tier-input:focus{outline:none;border-color:var(--primary-blue);box-shadow:0 0 0 3px rgba(25,45,120,0.1)}.diagnostic-option-list{display:flex;flex-direction:column;gap:10px}.diagnostic-option-card{display:flex;align-items:flex-start;gap:12px;padding:14px 16px;border:1.5px solid #e2e8f0;border-radius:8px;cursor:pointer;background:#ffffff;transition:all 0.2s ease}.diagnostic-option-card:hover{background:#f8fafc;border-color:#cbd5e1}.diagnostic-option-card:has(input:checked){border-color:var(--primary-blue);background:#f8faff;box-shadow:0 0 0 2px rgba(25,45,120,0.08)}.diagnostic-option-card:has(input:focus-visible){outline:3px solid var(--primary-blue);outline-offset:2px}.diagnostic-option-card input[type="radio"]{margin-top:3px;accent-color:var(--primary-blue);width:17px;height:17px;flex-shrink:0}.diagnostic-option-card__content{flex:1}.diagnostic-option-card__title{font-size:0.92rem;font-weight:500;color:#1e293b;display:block}.diagnostic-option-card__desc{font-size:0.82rem;color:#64748b;margin-top:3px;line-height:1.45;display:block}.company-cards-container{display:flex;flex-direction:column;gap:16px;margin-bottom:16px}.company-card{background:#f8fafc;border:1.5px solid #e2e8f0;border-radius:10px;padding:18px 20px;transition:all 0.2s ease}.company-card:hover{border-color:#cbd5e1;background:#ffffff}.company-card__header{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-bottom:14px;padding-bottom:10px;border-bottom:1px dashed #e2e8f0}.company-card__title-wrap{display:flex;align-items:center;gap:10px;flex:1}.company-card__badge{display:inline-flex;align-items:center;padding:3px 8px;background:var(--primary-blue);color:#ffffff;font-size:0.75rem;font-weight:500;border-radius:4px;letter-spacing:0.02em;white-space:nowrap}.company-name-input{flex:1;max-width:280px;padding:4px 8px;font-size:0.92rem;font-weight:500;color:#1e293b;border:1px solid transparent;border-radius:4px;background:transparent;transition:all 0.2s ease}.company-name-input:hover{border-color:#cbd5e1;background:#ffffff}.company-name-input:focus{outline:none;border-color:var(--primary-blue);background:#ffffff;box-shadow:0 0 0 2px rgba(25,45,120,0.1)}.btn-del-company{width:28px;height:28px;display:inline-flex;align-items:center;justify-content:center;background:#fee2e2;color:#dc2626;border:none;border-radius:50%;font-size:1.1rem;cursor:pointer;line-height:1;transition:all 0.15s ease}.btn-del-company:hover{background:#dc2626;color:#ffffff}.company-card__body{display:flex;flex-direction:column;gap:14px}.company-field{display:flex;flex-direction:column;gap:6px}.company-field-label{font-size:0.82rem;font-weight:500;color:#475569}.company-type-pills{display:flex;gap:8px;flex-wrap:wrap}.type-pill{flex:1;min-width:160px;padding:8px 12px;border:1.5px solid #cbd5e1;background:#ffffff;border-radius:6px;font-size:0.82rem;font-weight:500;color:#475569;cursor:pointer;text-align:center;transition:all 0.15s ease}.type-pill:hover{border-color:var(--primary-blue);color:var(--primary-blue)}.type-pill.is-active{border-color:var(--primary-blue);background:#f0f4ff;color:var(--primary-blue);font-weight:500}.company-inputs-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}@media (max-width:580px){.company-inputs-grid{grid-template-columns:1fr}}.company-net-preview{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:6px;padding:8px 12px;background:#edf2f7;border-radius:6px;font-size:0.82rem;color:#475569}.company-net-preview strong.text-profit{color:var(--primary-blue);font-family:var(--body-font);font-variant-numeric:tabular-nums lining-nums;font-size:0.95rem}.company-net-preview strong.text-zero{color:#64748b;font-family:var(--body-font);font-variant-numeric:tabular-nums lining-nums;font-size:0.95rem}.pill-zero-tax{display:inline-block;padding:2px 6px;background:#e2e8f0;color:#475569;font-size:0.72rem;font-weight:500;border-radius:4px}.add-company-bar{margin-top:14px}.btn-add-company{display:inline-flex;align-items:center;gap:6px;padding:9px 16px;background:#ffffff;border:1.5px dashed var(--primary-blue);color:var(--primary-blue);border-radius:8px;font-size:0.86rem;font-weight:500;cursor:pointer;transition:all 0.2s ease}.btn-add-company:hover{background:#f0f4ff;border-style:solid}.result-sticky{position:sticky;top:var(--hc-sticky-offset,96px);background:#ffffff;border:1px solid #e2e8f0;border-radius:12px;box-shadow:0 10px 25px rgba(0,0,0,0.06);padding:24px;overflow:hidden}.result-badge{display:inline-flex;align-items:center;gap:6px;padding:7px 14px;border-radius:999px;font-size:0.86rem;font-weight:500;margin-bottom:16px;width:100%;justify-content:center;text-align:center;box-sizing:border-box}.result-badge--recommended{background:linear-gradient(135deg,#fff7ed 0%,#ffedd5 100%);color:#9a3412;border:1px solid #fed7aa}.result-badge--qualified{background:#dcfce7;color:#166534;border:1px solid #bbf7d0}.result-badge--bonus{background:#ecfdf5;color:#047857;border:1px solid #a7f3d0}.result-badge--ineligible{background:#fee2e2;color:#991b1b;border:1px solid #fecaca}.result-headline{text-align:center;padding-bottom:16px;border-bottom:1px solid #f1f5f9;margin-bottom:16px}.result-headline__label{font-size:0.85rem;color:#64748b;font-weight:500;display:block;margin-bottom:4px}.result-headline__amount{font-size:2.1rem;font-weight:500;color:var(--primary-blue);font-family:var(--title-font);font-variant-numeric:tabular-nums lining-nums;line-height:1.15;display:block}.result-savings-pill{display:inline-flex;align-items:center;gap:6px;margin-top:8px;padding:4px 12px;background:linear-gradient(135deg,#fff1ec 0%,#ffe4d6 100%);border:1px solid rgba(200,65,14,0.25);border-radius:999px;font-size:0.85rem;font-weight:500;color:var(--accent-gold)}.loss-delta-alert{background:#fef2f2;border:1px solid #fecaca;border-radius:6px;padding:10px 14px;margin-bottom:16px}.loss-delta-alert__header{display:flex;align-items:center;gap:6px;font-size:0.85rem;font-weight:500;color:#b91c1c;margin-bottom:4px}.loss-delta-alert__body{font-size:0.82rem;line-height:1.45;color:#7f1d1d}.ranking-section{margin-bottom:18px;border-top:1px solid #f1f5f9;padding-top:14px}.ranking-section__title{font-size:0.84rem;font-weight:500;color:var(--primary-blue);margin-bottom:10px}.ranking-list{display:flex;flex-direction:column;gap:8px}.ranking-item{background:#f8fafc;border:1px solid #e2e8f0;border-radius:6px;padding:8px 10px;transition:all 0.2s ease}.ranking-item.is-winner{background:#fdfbf7;border-color:#f59e0b;box-shadow:0 2px 6px rgba(245,158,11,0.12)}.ranking-item__header{display:flex;align-items:center;justify-content:space-between;margin-bottom:4px}.ranking-item__name{display:flex;align-items:center;gap:6px;font-size:0.84rem;font-weight:500;color:#1e293b}.ranking-item__num{display:inline-flex;align-items:center;justify-content:center;width:18px;height:18px;border-radius:50%;background:#e2e8f0;color:#475569;font-size:0.7rem;font-weight:500}.ranking-item.is-winner .ranking-item__num{background:#f59e0b;color:#ffffff}.ranking-tag{font-size:0.72rem;font-weight:500;padding:2px 6px;border-radius:4px}.ranking-tag--gold{background:#fef3c7;color:#92400e}.ranking-tag--green{background:#dcfce7;color:#166534}.ranking-tag--sub{background:#f1f5f9;color:#475569}.ranking-tag--gray{background:#f1f5f9;color:#596573}.ranking-item__details{display:flex;justify-content:space-between;font-size:0.78rem;color:#64748b;padding-top:4px;border-top:1px dashed #f1f5f9}.ranking-detail-col{display:flex;gap:4px}.ranking-detail-col .val{font-weight:500;color:#1e293b;font-family:var(--body-font);font-variant-numeric:tabular-nums lining-nums}.ranking-detail-col .val--saving{color:var(--accent-gold);font-weight:500}.result-advisory{padding:12px 14px;background:#f8fafc;border:1px solid #e2e8f0;border-radius:6px;font-size:0.82rem;line-height:1.5;color:#475569;margin-bottom:16px}.result-advisory strong{color:var(--primary-blue)}.irrevocable-warn-card{background:#fffbeb;border:1px solid #fef3c7;border-radius:6px;padding:10px 12px;margin-bottom:18px}.irrevocable-warn-card__title{display:flex;align-items:center;gap:6px;font-size:0.82rem;font-weight:500;color:#92400e;margin-bottom:4px}.irrevocable-warn-card__desc{margin:0;font-size:0.78rem;line-height:1.45;color:#78350f}.result-cta-btn{display:block;width:100%;padding:12px 16px;background:var(--accent-gold);color:#ffffff;text-align:center;font-weight:500;font-size:0.95rem;border-radius:8px;text-decoration:none;transition:all 0.25s ease;box-shadow:0 4px 12px rgba(200,65,14,0.25);border:none;box-sizing:border-box}.result-cta-btn:hover{background:var(--accent-gold-hover,#a3330a);transform:translateY(-1px);box-shadow:0 6px 16px rgba(200,65,14,0.35);color:#ffffff}.tax-crosslink-card{margin-top:14px;padding:10px 12px;background:#f8fafc;border:1px dashed #cbd5e1;border-radius:8px;font-size:0.8rem;text-align:center;line-height:1.45}.tax-crosslink-label{color:#64748b;display:block}.tax-crosslink-link{color:var(--primary-blue);font-weight:500;text-decoration:underline}.two-tier-knowledge{margin-top:60px;padding-top:40px;border-top:2px solid #e2e8f0}.two-tier-knowledge__header{text-align:center;margin-bottom:36px}.two-tier-knowledge__tag{display:inline-block;padding:4px 12px;background:rgba(25,45,120,0.08);color:var(--primary-blue);font-weight:500;font-size:0.82rem;border-radius:999px;margin-bottom:8px;letter-spacing:0.05em;text-transform:uppercase}.two-tier-knowledge__title{font-size:var(--font-h2);color:var(--primary-blue);font-weight:500;font-family:var(--title-font);margin-bottom:12px}.two-tier-knowledge__intro{max-width:820px;margin:0 auto;font-size:0.95rem;color:#64748b;line-height:1.6}.knowledge-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin-bottom:40px}@media (max-width:820px){.knowledge-grid{grid-template-columns:1fr}}.knowledge-block{background:#ffffff;border:1px solid #e5e7eb;border-radius:10px;padding:24px 26px;box-shadow:0 2px 8px rgba(0,0,0,0.02)}.knowledge-block h3{font-family:var(--title-font);font-size:1.12rem;font-weight:500;color:var(--primary-blue);margin-top:0;margin-bottom:14px;display:flex;align-items:center;gap:8px}.knowledge-block p,.knowledge-block li{font-size:0.9rem;line-height:1.65;color:#374151}.knowledge-block ul,.knowledge-block ol{padding-left:1.25rem;margin-bottom:14px}.knowledge-block li + li{margin-top:6px}.tax-table-wrap{overflow-x:auto;margin:20px 0 40px}.tax-compare-table{width:100%;border-collapse:collapse;font-size:0.88rem;background:#ffffff;border-radius:8px;overflow:hidden;border:1px solid #e2e8f0}.tax-compare-table th{background:#f1f5f9;color:var(--primary-blue);font-weight:500;padding:12px 16px;text-align:left;border-bottom:2px solid #e2e8f0}.tax-compare-table td{padding:12px 16px;border-bottom:1px solid #f1f5f9;color:#334155}.tax-compare-table tr:hover td{background:#f8fafc}.tax-compare-table .rate-pill{display:inline-block;font-weight:500;color:var(--accent-gold);background:#fff4ed;padding:2px 8px;border-radius:4px}.two-tier-compare-subtext{margin-bottom:14px;font-size:0.88rem;color:#64748b}.two-tier-compare-highlight{color:var(--accent-gold);font-weight:500}.two-tier-faq-section{background:#ffffff;border:1px solid #e5e7eb;border-radius:12px;padding:32px;margin-bottom:40px}.two-tier-faq-section__title{font-size:1.35rem;color:var(--primary-blue);font-weight:500;font-family:var(--title-font);margin-bottom:24px;text-align:center}.faq-item{border-bottom:1px solid #e5e7eb;padding:16px 0}.faq-item:last-child{border-bottom:none;padding-bottom:0}.faq-question{display:flex;justify-content:space-between;align-items:center;font-size:1.02rem;font-weight:500;color:#1e293b;cursor:pointer;background:none;border:none;width:100%;text-align:left;padding:0;transition:color 0.2s ease}.two-tier-faq-section .faq-question::after{content:none !important}.faq-question:hover{color:var(--primary-blue)}.faq-icon{font-size:1.25rem;font-weight:400;color:#94a3b8;transition:transform 0.2s ease}.faq-item.is-open .faq-icon{transform:rotate(45deg);color:var(--accent-gold)}.faq-answer{max-height:0;overflow:hidden;font-size:0.92rem;line-height:1.68;color:#475569;transition:max-height 0.25s ease}.two-tier-faq-section .faq-answer{display:block !important;padding-top:0}.faq-item.is-open .faq-answer{max-height:500px;margin-top:10px}.two-tier-disclaimer{font-size:0.8rem;color:#596573;line-height:1.6;text-align:center;max-width:860px;margin:30px auto 0}.two-tier-disclaimer a{color:#596573;text-decoration:underline}