/* =========================================================
   ABT Tax & Accounting — Landing Page Styles
   Mobile-first. No external fonts/frameworks. ~ single file.
   ========================================================= */

:root {
  /* Brand palette — sourced from tax-agency.ae computed styles */
  --navy: #0d1f3f;
  --navy-dark: #081527;
  --navy-soft: #16294d;
  --gold: #ccac81;
  --gold-dark: #b3925f;
  --light-bg: #f4f5f7;
  --off-white: #fefdf5;
  --white: #ffffff;
  --text: #272626;
  --text-muted: #5a5f6a;
  --border: #e3e5ea;
  --success: #1e7e42;

  --font: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;

  --radius: 8px;
  --radius-sm: 4px;
  --shadow-sm: 0 1px 3px rgba(13, 31, 63, 0.08);
  --shadow-md: 0 8px 24px rgba(13, 31, 63, 0.12);
  --shadow-lg: 0 20px 48px rgba(13, 31, 63, 0.18);

  --container: 1200px;
}

/* ---------- Reset ---------- */
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--font);
  color: var(--text);
  background: var(--white);
  line-height: 1.6;
  font-size: 16px;
  overflow-x: hidden;
}
img { max-width: 100%; display: block; }
a { color: inherit; text-decoration: none; }
ul, ol { margin: 0; padding: 0; list-style: none; }
h1, h2, h3, h4, p { margin: 0; }
button { font: inherit; cursor: pointer; }
input, select, textarea { font: inherit; }
.icon { width: 20px; height: 20px; fill: currentColor; flex-shrink: 0; }

.container {
  max-width: var(--container);
  margin: 0 auto;
  padding: 0 20px;
}

.skip-link {
  position: absolute;
  left: -9999px;
  top: 0;
  background: var(--navy);
  color: var(--white);
  padding: 12px 20px;
  z-index: 1000;
}
.skip-link:focus { left: 12px; top: 12px; border-radius: var(--radius-sm); }

/* Focus visibility for keyboard nav */
a:focus-visible,
button:focus-visible,
input:focus-visible,
select:focus-visible,
textarea:focus-visible,
summary:focus-visible {
  outline: 3px solid var(--gold);
  outline-offset: 2px;
}

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 13px 22px;
  border-radius: var(--radius-sm);
  font-weight: 700;
  font-size: 15px;
  border: 2px solid transparent;
  transition: transform 0.15s ease, box-shadow 0.15s ease, background-color 0.15s ease;
  white-space: nowrap;
}
.btn:active { transform: translateY(1px); }
.btn-primary {
  background: var(--gold);
  color: var(--navy-dark);
}
.btn-primary:hover { background: var(--gold-dark); }
.btn-secondary {
  background: transparent;
  color: var(--white);
  border-color: rgba(255,255,255,0.6);
}
.btn-secondary:hover { background: rgba(255,255,255,0.12); }
.btn-lg { padding: 16px 28px; font-size: 16px; }
.btn-block { width: 100%; }
.btn-header { display: none; }

/* ---------- Section basics ---------- */
section { padding: 56px 0; }
.eyebrow {
  text-transform: uppercase;
  letter-spacing: 1.2px;
  font-size: 13px;
  font-weight: 700;
  color: var(--gold-dark);
  margin: 0 0 10px;
}
.eyebrow-light { color: var(--gold); }
.section-head { max-width: 680px; margin: 0 0 36px; }
.section-head h2 { font-size: 28px; line-height: 1.25; color: var(--navy); margin-bottom: 12px; }
.section-sub { color: var(--text-muted); font-size: 16px; }

/* =========================================================
   HEADER
   ========================================================= */
.site-header {
  position: sticky;
  top: 0;
  z-index: 500;
  background: var(--white);
  border-bottom: 1px solid var(--border);
}
.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 12px;
  padding-top: 12px;
  padding-bottom: 12px;
}
.logo {
  display: flex;
  align-items: center;
  gap: 10px;
  flex-shrink: 0;
}
.logo-mark {
  width: 38px;
  height: 38px;
  border-radius: 6px;
  background: var(--navy);
  color: var(--gold);
  font-weight: 800;
  font-size: 19px;
  display: flex;
  align-items: center;
  justify-content: center;
  font-family: Georgia, "Times New Roman", serif;
  flex-shrink: 0;
}
.logo-text { display: none; flex-direction: column; line-height: 1.15; }
.logo-text strong { color: var(--navy); font-size: 16px; letter-spacing: 0.3px; }
.logo-text em { font-style: normal; color: var(--text-muted); font-size: 11px; }

.header-actions { display: flex; align-items: center; gap: 8px; }
.header-link {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 6px;
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background: var(--light-bg);
  color: var(--navy);
}
.header-link-text { display: none; }
.header-whatsapp { background: #e7f6ec; color: #1e7e42; }

/* =========================================================
   HERO
   ========================================================= */
.hero {
  background: linear-gradient(160deg, var(--navy) 0%, var(--navy-soft) 55%, var(--navy-dark) 100%);
  color: var(--white);
  padding: 44px 0 40px;
}
.hero-inner { display: flex; flex-direction: column; gap: 32px; }
.hero-copy .eyebrow { color: var(--gold); }
.hero h1 {
  font-size: 32px;
  line-height: 1.15;
  font-weight: 800;
  margin-bottom: 16px;
  letter-spacing: -0.3px;
}
.hero-sub {
  font-size: 17px;
  color: rgba(255,255,255,0.85);
  max-width: 560px;
  margin-bottom: 26px;
}
.hero-ctas { display: flex; flex-direction: column; gap: 12px; margin-bottom: 28px; }
.hero-ctas .btn { width: 100%; }

.hero-trust {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 14px;
  border-top: 1px solid rgba(255,255,255,0.15);
  padding-top: 22px;
}
.hero-trust li { display: flex; flex-direction: column; }
.hero-trust strong { font-size: 20px; color: var(--gold); font-weight: 800; }
.hero-trust span { font-size: 13px; color: rgba(255,255,255,0.75); }

.hero-visual { display: flex; justify-content: center; }
.hero-card {
  background: rgba(255,255,255,0.06);
  border: 1px solid rgba(255,255,255,0.16);
  border-radius: 14px;
  padding: 22px;
  width: 100%;
  max-width: 380px;
  backdrop-filter: blur(6px);
}
.hero-card-row {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 12px 0;
  border-bottom: 1px solid rgba(255,255,255,0.12);
}
.hero-card-row:last-of-type { border-bottom: none; }
.hero-card-label { font-size: 14px; color: rgba(255,255,255,0.85); }
.hero-card-status {
  font-size: 12px;
  font-weight: 700;
  color: #7bdcb5;
  background: rgba(123,220,181,0.12);
  padding: 4px 10px;
  border-radius: 20px;
}
.hero-card-foot {
  margin-top: 14px;
  font-size: 12px;
  color: rgba(255,255,255,0.6);
  text-align: center;
}

/* =========================================================
   TRUST BAR
   ========================================================= */
.trust-bar {
  background: var(--off-white);
  border-bottom: 1px solid var(--border);
  padding: 22px 0;
}
.trust-bar-inner {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 16px;
}
.trust-item {
  display: flex;
  align-items: center;
  gap: 8px;
  font-weight: 700;
  font-size: 13.5px;
  color: var(--navy);
}
.trust-item .icon { color: var(--gold-dark); width: 22px; height: 22px; }

/* =========================================================
   SERVICES
   ========================================================= */
.services { background: var(--white); }
.services-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 16px;
}
.service-card {
  background: var(--white);
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 22px;
  transition: box-shadow 0.15s ease, transform 0.15s ease;
}
.service-card:hover { box-shadow: var(--shadow-md); transform: translateY(-2px); }
.service-card-featured {
  border-color: var(--gold);
  background: linear-gradient(180deg, #fbf6ec 0%, var(--white) 60%);
}
.service-icon {
  width: 44px;
  height: 44px;
  border-radius: 10px;
  background: var(--navy);
  color: var(--gold);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 14px;
}
.service-icon svg { width: 22px; height: 22px; fill: currentColor; }
.service-card h3 { font-size: 18px; color: var(--navy); margin-bottom: 8px; }
.service-card p { font-size: 14.5px; color: var(--text-muted); }

/* =========================================================
   TAX / VAT FOCUS
   ========================================================= */
.tax-focus { background: var(--light-bg); }
.tax-focus-inner { display: flex; flex-direction: column; gap: 32px; }
.tax-focus-copy h2 { font-size: 26px; color: var(--navy); margin-bottom: 14px; line-height: 1.25; }
.tax-focus-copy p { color: var(--text-muted); margin-bottom: 18px; }
.check-list { margin-bottom: 26px; }
.check-list li {
  position: relative;
  padding-left: 30px;
  margin-bottom: 12px;
  font-size: 15px;
  color: var(--text);
}
.check-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 3px;
  width: 20px;
  height: 20px;
  border-radius: 50%;
  background: var(--gold);
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='%230d1f3f'%3E%3Cpath d='M9 16.2 4.8 12l-1.4 1.4L9 19 21 7l-1.4-1.4z'/%3E%3C/svg%3E");
  background-size: 13px;
  background-repeat: no-repeat;
  background-position: center;
}
.tax-focus-visual { display: flex; flex-direction: column; gap: 14px; }
.stat-card {
  background: var(--navy);
  color: var(--white);
  border-radius: var(--radius);
  padding: 20px;
  text-align: center;
}
.stat-num { display: block; font-size: 28px; font-weight: 800; color: var(--gold); }
.stat-label { display: block; font-size: 13px; color: rgba(255,255,255,0.8); margin-top: 4px; }

/* =========================================================
   OUR STORY
   ========================================================= */
.story { background: var(--white); }
.story-inner { display: flex; flex-direction: column-reverse; gap: 28px; }
.story-visual { display: flex; justify-content: center; }
.story-badge {
  display: flex;
  align-items: center;
  gap: 12px;
  background: var(--light-bg);
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 20px 24px;
  font-weight: 700;
  color: var(--navy);
  font-size: 15px;
}
.story-badge-icon {
  width: 46px;
  height: 46px;
  border-radius: 50%;
  background: var(--navy);
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 22px;
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
}
.story-copy h2 { font-size: 26px; color: var(--navy); margin-bottom: 16px; line-height: 1.3; }
.story-copy p { color: var(--text-muted); margin-bottom: 14px; }

/* =========================================================
   WHY ABT
   ========================================================= */
.why-abt { background: var(--light-bg); }
.why-grid { display: grid; grid-template-columns: 1fr; gap: 16px; }
.why-card {
  background: var(--white);
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 22px;
}
.why-icon {
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background: #fbf6ec;
  color: var(--gold-dark);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 12px;
}
.why-icon svg { width: 20px; height: 20px; fill: currentColor; }
.why-card h3 { font-size: 16.5px; color: var(--navy); margin-bottom: 6px; }
.why-card p { font-size: 14px; color: var(--text-muted); }

/* =========================================================
   COVERAGE (Mainland / Free Zone / Offshore)
   ========================================================= */
.coverage { background: var(--white); }
.coverage-grid { display: grid; grid-template-columns: 1fr; gap: 16px; }
.coverage-card {
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 22px;
  border-top: 4px solid var(--gold);
}
.coverage-card h3 { color: var(--navy); font-size: 18px; margin-bottom: 8px; }
.coverage-card p { color: var(--text-muted); font-size: 14.5px; }

/* =========================================================
   HOW IT WORKS
   ========================================================= */
.how-it-works { background: var(--light-bg); }
.steps { display: grid; grid-template-columns: 1fr; gap: 20px; counter-reset: step; }
.step {
  background: var(--white);
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 24px;
  position: relative;
}
.step-num {
  display: flex;
  align-items: center;
  justify-content: center;
  width: 36px;
  height: 36px;
  border-radius: 50%;
  background: var(--navy);
  color: var(--gold);
  font-weight: 800;
  font-size: 16px;
  margin-bottom: 14px;
}
.step h3 { color: var(--navy); font-size: 17px; margin-bottom: 8px; }
.step p { color: var(--text-muted); font-size: 14.5px; }

/* =========================================================
   CTA + LEAD FORM
   ========================================================= */
.cta-form {
  background: linear-gradient(160deg, var(--navy) 0%, var(--navy-dark) 100%);
  color: var(--white);
}
.cta-form-inner { display: flex; flex-direction: column; gap: 32px; }
.cta-form-copy h2 { font-size: 28px; margin-bottom: 12px; line-height: 1.25; }
.cta-form-copy p { color: rgba(255,255,255,0.82); margin-bottom: 22px; }
.cta-form-contact { display: flex; flex-direction: column; gap: 12px; }
.cta-form-contact-link {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  font-weight: 700;
  color: var(--white);
  background: rgba(255,255,255,0.08);
  border: 1px solid rgba(255,255,255,0.2);
  padding: 12px 16px;
  border-radius: var(--radius-sm);
}
.cta-form-contact-link .icon { color: var(--gold); }

.cta-form-card {
  background: var(--white);
  color: var(--text);
  border-radius: 12px;
  padding: 26px 22px;
  box-shadow: var(--shadow-lg);
}
.cta-form-card h3 { color: var(--navy); font-size: 20px; margin-bottom: 6px; }
.form-note { color: var(--text-muted); font-size: 13.5px; margin-bottom: 20px; }
.form-row { margin-bottom: 16px; }
.form-row label { display: block; font-size: 13.5px; font-weight: 700; color: var(--navy); margin-bottom: 6px; }
.optional { font-weight: 400; color: var(--text-muted); }
.form-row input,
.form-row select,
.form-row textarea {
  width: 100%;
  padding: 12px 14px;
  border: 2px solid var(--border);
  border-radius: var(--radius-sm);
  background: var(--white);
  color: var(--text);
}
.form-row input:focus,
.form-row select:focus,
.form-row textarea:focus {
  border-color: var(--gold);
  outline: none;
}
.form-row textarea { resize: vertical; }
.cta-form-card .btn-block { margin-top: 4px; }
.form-success {
  margin-top: 14px;
  padding: 12px 14px;
  background: #e7f6ec;
  color: var(--success);
  border-radius: var(--radius-sm);
  font-size: 14px;
  font-weight: 600;
}

/* =========================================================
   FAQ
   ========================================================= */
.faq { background: var(--white); }
.faq-list { display: flex; flex-direction: column; gap: 10px; max-width: 800px; }
.faq-item {
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 4px 18px;
  background: var(--light-bg);
}
.faq-item summary {
  cursor: pointer;
  list-style: none;
  padding: 16px 26px 16px 0;
  font-weight: 700;
  color: var(--navy);
  position: relative;
  font-size: 15.5px;
}
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after {
  content: "+";
  position: absolute;
  right: 0;
  top: 14px;
  font-size: 22px;
  color: var(--gold-dark);
  font-weight: 700;
  line-height: 1;
}
.faq-item[open] summary::after { content: "\2212"; }
.faq-item p { color: var(--text-muted); padding-bottom: 18px; font-size: 14.5px; }

/* =========================================================
   FINAL CTA
   ========================================================= */
.final-cta {
  background: var(--gold);
  color: var(--navy-dark);
  text-align: center;
}
.final-cta-inner { max-width: 640px; margin: 0 auto; }
.final-cta h2 { font-size: 26px; margin-bottom: 12px; }
.final-cta p { margin-bottom: 24px; color: var(--navy-dark); opacity: 0.85; }
.final-cta-actions { display: flex; flex-direction: column; gap: 12px; }
.final-cta .btn-secondary { color: var(--navy-dark); border-color: rgba(13,31,63,0.5); }
.final-cta .btn-secondary:hover { background: rgba(13,31,63,0.08); }
.final-cta-phone { margin-top: 18px; font-weight: 700; }
.final-cta-phone a { text-decoration: underline; }

/* =========================================================
   FOOTER
   ========================================================= */
.site-footer { background: var(--navy-dark); color: rgba(255,255,255,0.75); padding: 44px 0 0; }
.footer-inner {
  display: grid;
  grid-template-columns: 1fr;
  gap: 28px;
  padding-bottom: 32px;
  border-bottom: 1px solid rgba(255,255,255,0.12);
}
.footer-brand { display: flex; gap: 12px; }
.footer-brand strong { color: var(--white); display: block; margin-bottom: 8px; font-size: 15px; }
.footer-brand p { font-size: 13.5px; line-height: 1.6; }
.footer-contact p { font-size: 13.5px; margin-bottom: 8px; }
.footer-contact a:hover { color: var(--gold); }
.footer-legal { display: flex; gap: 18px; font-size: 13px; }
.footer-legal a:hover { color: var(--gold); }
.footer-bottom { padding: 18px 0 100px; font-size: 12.5px; color: rgba(255,255,255,0.5); }

/* =========================================================
   STICKY MOBILE CTA BAR
   ========================================================= */
.mobile-cta-bar {
  position: fixed;
  left: 0;
  right: 0;
  bottom: 0;
  z-index: 600;
  display: flex;
  background: var(--white);
  border-top: 1px solid var(--border);
  box-shadow: 0 -4px 16px rgba(0,0,0,0.08);
  padding: 8px 10px calc(8px + env(safe-area-inset-bottom));
  gap: 8px;
}
.mobile-cta-item {
  flex: 1;
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: 2px;
  font-size: 11.5px;
  font-weight: 700;
  color: var(--navy);
  padding: 8px 4px;
  border-radius: var(--radius-sm);
}
.mobile-cta-item .icon { width: 18px; height: 18px; }
.mobile-cta-primary {
  flex: 1.5;
  background: var(--gold);
  color: var(--navy-dark);
  font-size: 13px;
  text-align: center;
}

/* =========================================================
   RESPONSIVE — Tablet (≥768px)
   ========================================================= */
@media (min-width: 768px) {
  section { padding: 80px 0; }
  .logo-text { display: flex; }
  .header-link-text { display: inline; }
  .header-link { width: auto; height: auto; padding: 10px 16px; border-radius: 24px; gap: 8px; }
  .btn-header { display: inline-flex; }

  .hero { padding: 64px 0 56px; }
  .hero h1 { font-size: 44px; }
  .hero-ctas { flex-direction: row; }
  .hero-ctas .btn { width: auto; }
  .hero-trust { grid-template-columns: repeat(4, 1fr); }

  .trust-bar-inner { grid-template-columns: repeat(5, 1fr); justify-items: center; }

  .services-grid { grid-template-columns: repeat(2, 1fr); }

  .tax-focus-inner { flex-direction: row; align-items: center; }
  .tax-focus-copy { flex: 1.2; }
  .tax-focus-visual { flex: 1; }

  .story-inner { flex-direction: row; align-items: center; }
  .story-visual { flex: 0 0 300px; }
  .story-copy { flex: 1; }

  .why-grid { grid-template-columns: repeat(2, 1fr); }
  .coverage-grid { grid-template-columns: repeat(3, 1fr); }
  .steps { grid-template-columns: repeat(3, 1fr); }

  .cta-form-inner { flex-direction: row; align-items: flex-start; }
  .cta-form-copy { flex: 1; }
  .cta-form-card { flex: 1; max-width: 440px; }

  .final-cta-actions { flex-direction: row; justify-content: center; }

  .footer-inner { grid-template-columns: 1.2fr 1fr auto; align-items: start; }
}

/* =========================================================
   RESPONSIVE — Desktop (≥1024px)
   ========================================================= */
@media (min-width: 1024px) {
  .hero h1 { font-size: 50px; }
  .hero-inner { flex-direction: row; align-items: center; }
  .hero-copy { flex: 1.15; }
  .hero-visual { flex: 1; }

  .services-grid { grid-template-columns: repeat(3, 1fr); }
  .service-card-featured { grid-row: span 1; }

  .mobile-cta-bar { display: none; }
  .footer-bottom { padding-bottom: 24px; }
}

/* Reduced motion */
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  * { animation: none !important; transition: none !important; }
}