/* Summit CPA Review — public SEO/resource pages */
.resources-wrap{max-width:1040px;margin:0 auto;padding:36px 20px 72px}
.resource-article{max-width:800px;margin:0 auto}
.resource-breadcrumb{font-size:.86rem;color:var(--muted);margin-bottom:18px}
.resource-breadcrumb a{color:var(--muted)}
.resource-kicker{font-size:.78rem;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--brand-text);margin-bottom:8px}
.resource-hero{padding:18px 0 24px}
.resource-hero h1{max-width:820px}
.resource-hero .lead{max-width:760px;margin:0 0 14px}
.resource-cred{font-size:.92rem;color:var(--muted);font-weight:650}
.resource-card,.resource-callout,.resource-step,.resource-link-card,.resource-faq details{background:var(--card);border:1px solid var(--line);border-radius:16px;padding:20px}
.resource-callout{border-left:4px solid var(--brand);margin:20px 0 28px}
.resource-callout strong:first-child{color:var(--brand-text)}
.resource-callout.gold{background:#f7edd7;border-color:#d6b868}
.resource-callout.dark{background:#3b3126;color:#fff;border-color:#3b3126}
.resource-callout.dark a{color:#f7d986}
.resource-article section{margin:38px 0}
.resource-article h2{margin-bottom:12px}
.resource-article p{margin:0 0 14px}
.resource-article ul,.resource-article ol{padding-left:22px}
.resource-article li{margin:7px 0}
.resource-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.resource-grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}
.resource-grid.four{grid-template-columns:repeat(4,minmax(0,1fr))}
.resource-card h3{margin-top:0}
.resource-card .label{display:block;margin-top:14px;font-size:.78rem;font-weight:800;letter-spacing:.05em;text-transform:uppercase;color:var(--brand-text)}
.resource-flow{display:grid;grid-template-columns:repeat(5,1fr);gap:10px;align-items:stretch;margin:20px 0}
.resource-flow .resource-step{position:relative;text-align:center;padding:16px 12px;font-weight:700}
.resource-flow .resource-step:not(:last-child)::after{content:'→';position:absolute;right:-13px;top:50%;transform:translateY(-50%);color:var(--brand-text);font-weight:900;z-index:2}
.resource-stat-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:20px 0}
.resource-stat{background:#fff;border:1px solid var(--line);border-radius:14px;padding:18px;text-align:center}
.resource-stat strong{display:block;font-family:var(--font-display);font-size:1.7rem;color:var(--brand-text)}
.resource-stat span{display:block;color:var(--muted);font-size:.9rem}
.resource-compare{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.resource-compare>div{border:1px solid var(--line);border-radius:16px;padding:20px;background:#fff}
.resource-compare h3{margin-top:0}
.resource-quote{font-family:var(--font-display);font-size:1.55rem;line-height:1.35;text-align:center;margin:34px auto;max-width:680px;color:var(--brand-text)}
.resource-table{width:100%;border-collapse:collapse;background:#fff;border-radius:14px;overflow:hidden;border:1px solid var(--line)}
.resource-table th,.resource-table td{text-align:left;padding:11px 13px;border-bottom:1px solid var(--line);vertical-align:top}
.resource-table th{background:var(--card)}
.resource-table tr:last-child td{border-bottom:0}
.resource-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:18px}
.resource-link-card{display:block;color:var(--ink);transition:transform .15s ease,box-shadow .15s ease,border-color .15s ease}
.resource-link-card:hover{transform:translateY(-2px);border-color:var(--brand);box-shadow:var(--shadow-sm)}
.resource-link-card strong{display:block;margin-bottom:4px;color:var(--brand-text)}
.resource-link-card span{color:var(--muted);font-size:.93rem}
.resource-cta{text-align:center;background:var(--card);border:1px solid var(--line);border-radius:18px;padding:28px;margin:44px 0 10px}
.resource-cta .cta-row{display:flex;justify-content:center;gap:12px;flex-wrap:wrap;margin-top:16px}
.resource-faq details{margin:10px 0;padding:0}
.resource-faq summary{cursor:pointer;font-weight:750;padding:16px 18px}
.resource-faq details p{padding:0 18px 16px;margin:0;color:var(--muted)}
.resource-template{background:#fff;border:1px dashed var(--brand);border-radius:16px;padding:20px}
.resource-template .blank{display:block;border-bottom:1px solid var(--line);height:28px;margin:6px 0 16px}
.resources-index-hero{max-width:760px;margin-bottom:28px}
.resources-index-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.resources-index-card{background:var(--card);border:1px solid var(--line);border-radius:18px;padding:22px;display:flex;flex-direction:column;min-height:190px}
.resources-index-card .eyebrow{font-size:.75rem;text-transform:uppercase;letter-spacing:.06em;font-weight:800;color:var(--brand-text)}
.resources-index-card h2{font-size:1.35rem;margin:8px 0}
.resources-index-card p{color:var(--muted);margin:0 0 16px}
.resources-index-card a{margin-top:auto;font-weight:750}
.resources-index-card.featured{grid-column:span 2;border-color:var(--brand)}
@media(max-width:768px){
  .resources-wrap{padding:26px 16px 52px}
  .resource-grid,.resource-grid.three,.resource-grid.four,.resource-compare,.resource-links,.resources-index-grid,.resource-stat-grid{grid-template-columns:1fr}
  .resources-index-card.featured{grid-column:auto}
  .resource-flow{grid-template-columns:1fr}
  .resource-flow .resource-step:not(:last-child)::after{content:'↓';right:auto;left:50%;top:auto;bottom:-19px;transform:translateX(-50%)}
  .resource-hero{padding-top:8px}
  .resource-quote{font-size:1.3rem}
  .resource-table{display:block;overflow-x:auto}
  .resource-cta .cta-row{flex-direction:column}
}