/* si-01 inspired: warm gold action surfaces, document-led imagery, high-trust accounting rhythm. */
.si-reference{--si-gold:#c7a53e;--si-gold-deep:#94721f;--si-navy:#09283a;--si-blue:#14445d;--si-cream:#f7f5ee;--si-line:#e7dfca;background:var(--si-cream)}
.si-reference .topbar{background:linear-gradient(103deg,#d4b44a 0%,#ab8529 42%,#765719 100%);color:#fff;box-shadow:inset 0 -1px rgba(255,255,255,.25)}.si-reference .topbar a{color:#fff8df}.si-reference .site-header{background:rgba(255,254,250,.98);box-shadow:0 4px 18px rgba(9,40,58,.10)}.si-reference .nav-wrap{min-height:88px}.si-reference .brand img{width:58px;height:58px;filter:drop-shadow(0 5px 10px rgba(143,108,27,.24))}.si-reference .brand strong{font-size:21px;letter-spacing:.06em}.si-reference .desktop-nav>a:not(.button){font-size:15px}.si-reference .desktop-nav>a[aria-current=page]:after{background:var(--si-gold);bottom:-13px}.si-reference .button{border-radius:999px;background:linear-gradient(135deg,#e3c65f,#b08422);box-shadow:0 11px 24px rgba(167,122,27,.28)}.si-reference .button:hover{box-shadow:0 14px 28px rgba(167,122,27,.35)}
.si-reference .page-hero{position:relative;min-height:430px;background:linear-gradient(90deg,rgba(7,35,51,.96),rgba(11,47,65,.82) 55%,rgba(11,47,65,.35)),url('/assets/wish-neutral-accounting-hero.png') center 55%/cover}.si-reference .page-hero:before{display:none}.si-reference .page-hero:after{content:"";position:absolute;z-index:-1;inset:0;background:linear-gradient(90deg,rgba(9,40,58,.35),transparent 70%),radial-gradient(circle at 77% 24%,rgba(231,198,94,.25),transparent 17%)}.si-reference .hero-home{min-height:600px;background:linear-gradient(90deg,rgba(7,33,48,.94) 0%,rgba(8,39,56,.84) 49%,rgba(8,39,56,.37) 100%),url('/assets/wish-neutral-accounting-hero.png') center 54%/cover}.si-reference .hero-content{position:relative;padding:95px 0}.si-reference .hero-content .kicker{color:#f1d67d}.si-reference .hero-content .kicker:after{content:"";display:block;width:54px;height:2px;margin-top:14px;background:#ebcf6b}.si-reference .hero-content h1{max-width:770px;font-size:clamp(45px,5vw,70px);text-shadow:0 3px 20px rgba(0,0,0,.2)}.si-reference .hero-content>p:not(.kicker){max-width:680px;font-size:18px}.hero-badge{display:inline-flex;align-items:center;gap:8px;margin:0 0 20px;padding:8px 14px;border-radius:999px;background:linear-gradient(135deg,#e2c65e,#b08729);color:#fff;font-size:13px;font-weight:800;box-shadow:0 8px 16px rgba(0,0,0,.16)}.hero-badge span{font-size:17px}.si-reference .hero-actions{gap:19px}.si-reference .hero-actions .button{min-height:52px;padding:0 27px}.si-reference .text-link{color:#f8e2a0}
.si-proof-strip{position:relative;z-index:5;margin:-35px auto 0;width:min(1080px,calc(100% - 48px));border:1px solid rgba(203,168,67,.45);border-radius:14px;background:rgba(255,254,250,.98);box-shadow:0 16px 34px rgba(11,40,54,.16)}.si-proof-strip .container{display:grid;grid-template-columns:repeat(3,1fr);width:100%;padding:0}.si-proof-strip article{position:relative;padding:20px 28px 19px;border-right:1px solid var(--si-line)}.si-proof-strip article:last-child{border:0}.si-proof-strip span{display:block;margin-bottom:4px;color:var(--si-gold-deep);font-size:12px;font-weight:900;letter-spacing:.12em}.si-proof-strip strong{display:block;color:var(--si-navy);font-family:Georgia,"Noto Serif TC",serif;font-size:19px}.si-proof-strip p{margin:2px 0 0;color:#66747b;font-size:13px}
.si-reference .section{padding:100px 0}.si-reference .section-heading .kicker{color:var(--si-gold-deep)}.si-reference .section-heading h2{color:var(--si-navy)}.si-reference .page-home .section-heading{text-align:center;margin-left:auto;margin-right:auto}.si-reference .page-home .section-heading .kicker:after{content:"";display:block;width:38px;height:2px;margin:12px auto 0;background:var(--si-gold)}.si-reference .page-home #services{padding-top:112px}.si-reference .page-home .service-grid{grid-template-columns:repeat(4,1fr);gap:15px}.si-reference .service-card{min-height:350px;padding:28px 24px;border-color:#eee5d2;border-top:3px solid transparent;border-radius:12px;background:linear-gradient(180deg,#fff 0%,#fcfaf3 100%);box-shadow:0 9px 25px rgba(12,43,57,.05)}.si-reference .service-card:hover{border-top-color:var(--si-gold);box-shadow:0 16px 30px rgba(12,43,57,.12)}.si-reference .service-icon{width:50px;height:50px;margin-bottom:20px;background:#f4ead0;color:var(--si-gold-deep)}.si-reference .service-card h3{font-size:21px}.si-reference .service-card ul{font-size:13px;line-height:1.55}.si-reference .service-card li:before,.si-reference .plan-grid li:before{color:var(--si-gold-deep)}
.si-reference #pricing{padding-top:55px}.si-reference .price-highlight{border:1px solid #e6d8a8;background:#eadfae;box-shadow:0 18px 36px rgba(14,43,57,.10)}.si-reference .price-highlight>div{padding:37px;background:linear-gradient(145deg,#fff,#fbf8ed)}.si-reference .price-highlight strong{color:var(--si-navy)}.si-reference .price-highlight .button{margin:26px;background:linear-gradient(135deg,#173f55,#092b3d)}
.si-reference .process-list{gap:0;position:relative;border:1px solid #ebe2ca;border-radius:14px;overflow:hidden;background:#fff}.si-reference .process-list li{min-height:245px;padding:30px 25px;border-top:0;border-right:1px solid #ebe2ca;background:linear-gradient(180deg,#fff,#faf7ee)}.si-reference .process-list li:last-child{border-right:0}.si-reference .process-list span{display:grid;place-items:center;width:48px;height:48px;margin:0 0 26px;border-radius:50%;background:linear-gradient(135deg,#e5ca6d,#b88f2d);color:#fff;font-size:18px;box-shadow:0 7px 14px rgba(178,131,31,.22)}.si-reference .process-list h3{font-size:20px}.si-reference .trust-grid{gap:16px}.si-reference .trust-grid article{padding:28px 22px;border:1px solid #eee4ce;border-radius:12px;background:#fff}.si-reference .trust-grid span{margin-bottom:23px;color:#c5a343}.si-reference .trust-grid h3{font-size:20px}.si-reference .cta-band{position:relative;overflow:hidden;background:linear-gradient(110deg,#08283a,#15465d)}.si-reference .cta-band:after{content:"";position:absolute;right:-100px;top:-190px;width:430px;height:430px;border:1px solid rgba(237,205,100,.28);border-radius:50%;box-shadow:0 0 0 34px rgba(237,205,100,.06),0 0 0 68px rgba(237,205,100,.04)}.si-reference .cta-band>.container{position:relative;z-index:1}.si-reference .cta-band .button{white-space:nowrap}
.si-reference .page-about .two-column aside{background:linear-gradient(145deg,#0a2b3d,#1b4e65);box-shadow:0 18px 32px rgba(9,40,58,.15)}.si-reference .page-services .service-grid.three .service-card{min-height:310px}.si-reference .page-pricing .section-heading{text-align:center;margin-left:auto;margin-right:auto}.si-reference .page-pricing .section-heading .kicker:after{content:"";display:block;width:38px;height:2px;margin:12px auto 0;background:var(--si-gold)}.si-reference .table-wrap{border-color:#e9dcc0;box-shadow:0 15px 32px rgba(11,40,54,.07)}.si-reference th{background:linear-gradient(100deg,#c9a640,#9b7520)}.si-reference td strong{color:var(--si-navy)}.si-reference .plan-grid article{border-color:#eadfc7;background:linear-gradient(180deg,#fff,#fcfaf3)}.si-reference .plan-grid article.featured{border-color:#d4af4a;box-shadow:0 16px 32px rgba(13,43,57,.12)}.si-reference .faq-list details{border-color:#e9dfca}.si-reference .faq-list summary{transition:background .2s}.si-reference .faq-list details[open] summary{background:#fbf7e9}.si-reference .faq-list summary span{color:var(--si-gold-deep)}
.si-reference .site-footer{background:linear-gradient(125deg,#082637,#123d52)}.contact-rail{position:fixed;right:23px;bottom:23px;z-index:90;display:grid;gap:11px}.contact-rail a{display:grid;place-items:center;width:55px;height:55px;border-radius:50%;color:#fff;text-decoration:none;font-size:25px;box-shadow:0 11px 23px rgba(0,0,0,.20);transition:transform .2s}.contact-rail a:hover{transform:translateY(-3px)}.contact-rail .rail-wa{background:#1cbf70}.contact-rail .rail-phone{background:linear-gradient(135deg,#e2c462,#b08020)}.si-reference .floating-wa{display:none}
@media(max-width:1040px){.si-reference .page-home .service-grid{grid-template-columns:repeat(2,1fr)}.si-reference .service-card{min-height:0}.si-reference .process-list li{min-height:0}.si-reference .process-list{grid-template-columns:repeat(2,1fr)}.si-reference .process-list li:nth-child(2){border-right:0}.si-reference .process-list li:nth-child(-n+2){border-bottom:1px solid #ebe2ca}}
@media(max-width:700px){.si-reference .topbar .container{padding:6px 0;min-height:38px;text-align:center}.si-reference .nav-wrap{min-height:80px}.si-reference .brand img{width:53px;height:53px}.si-reference .brand strong{font-size:18px}.si-reference .hero-home{min-height:560px;background-position:60% center}.si-reference .page-hero:not(.hero-home){min-height:360px}.si-reference .hero-content{padding:72px 0 78px}.si-reference .hero-content h1{font-size:clamp(35px,9vw,46px);line-height:1.28}.si-reference .hero-content>p:not(.kicker){font-size:16px}.hero-badge{margin-bottom:16px;font-size:12px}.si-proof-strip{width:min(100% - 30px,560px);margin-top:-21px}.si-proof-strip .container{grid-template-columns:1fr}.si-proof-strip article{padding:13px 18px;border-right:0;border-bottom:1px solid var(--si-line)}.si-proof-strip article:last-child{border-bottom:0}.si-proof-strip span{display:inline;margin-right:8px}.si-proof-strip strong{display:inline;font-size:16px}.si-proof-strip p{display:inline;margin-left:8px;font-size:12px}.si-reference .section{padding:64px 0}.si-reference .page-home #services{padding-top:77px}.si-reference .page-home .service-grid,.si-reference .service-grid.three{grid-template-columns:1fr}.si-reference .service-card{padding:26px 23px}.si-reference .service-card ul{font-size:14px}.si-reference .process-list{grid-template-columns:1fr}.si-reference .process-list li,.si-reference .process-list li:nth-child(2){border-right:0;border-bottom:1px solid #ebe2ca}.si-reference .process-list li:last-child{border-bottom:0}.si-reference .process-list li{padding:25px 21px}.si-reference .process-list span{width:43px;height:43px;margin-bottom:18px}.si-reference .price-highlight>div{padding:28px 24px}.si-reference .price-highlight strong{font-size:34px}.si-reference .cta-band .button{width:100%}.contact-rail{right:15px;bottom:16px;gap:8px}.contact-rail a{width:50px;height:50px;font-size:22px}}

/* acquisition-optimizations:start */
.quote-helper{padding:0 0 84px;background:var(--si-cream)}
.quote-helper-grid{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(320px,.95fr);gap:34px;align-items:center;padding:42px;border:1px solid #e6d8aa;border-radius:16px;background:linear-gradient(118deg,#fffdf6,#f4ecd1);box-shadow:0 18px 38px rgba(10,40,56,.09)}
.quote-helper h2{margin:0;color:var(--si-navy);font-family:Georgia,"Noto Serif TC",serif;font-size:clamp(28px,3.3vw,42px);line-height:1.3}
.quote-helper p:not(.kicker){margin:14px 0 0;color:#55656c;line-height:1.85}
.quote-choices{display:grid;gap:10px}
.quote-choice{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:15px 18px;border:1px solid #e2d4ab;border-radius:11px;background:#fff;color:var(--si-navy);font-weight:800;text-decoration:none;transition:transform .2s,box-shadow .2s,border-color .2s}
.quote-choice:hover{transform:translateY(-2px);border-color:var(--si-gold);box-shadow:0 11px 20px rgba(11,40,54,.1)}
.quote-choice span{color:var(--si-gold-deep);font-size:22px;line-height:1}
.rail-label{display:none;font-size:13px;font-weight:800;letter-spacing:0}
@media(max-width:700px){.quote-helper{padding:0 0 64px}.quote-helper-grid{grid-template-columns:1fr;gap:26px;padding:30px 23px}.quote-helper h2{font-size:30px}}
@media(max-width:560px){body.si-reference{padding-bottom:76px}.contact-rail{left:12px;right:12px;bottom:10px;grid-template-columns:1fr 1fr;gap:9px}.contact-rail a{width:auto;min-width:0;height:52px;padding:0 12px;border-radius:999px;gap:7px;font-size:19px}.rail-label{display:inline}.mobile-menu{max-height:calc(100vh - 112px);overflow:auto}.menu-open{overflow:hidden}.quote-helper{padding-bottom:48px}.quote-helper-grid{padding:28px 19px}.quote-choice{padding:14px 16px}}
/* acquisition-optimizations:end */

/* high-intent-pages:start */
.detail-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}.detail-grid article{padding:30px 28px;border:1px solid #e9dfca;border-radius:14px;background:linear-gradient(180deg,#fff,#fcfaf3)}.detail-grid h3{margin:0;color:var(--si-navy);font-family:Georgia,"Noto Serif TC",serif;font-size:23px}.detail-grid ul,.factor-list,.official-sources ul{display:grid;gap:10px;margin:20px 0 0;padding:0;list-style:none;color:#53636b}.detail-grid li:before,.factor-list li:before{content:"✓";margin-right:9px;color:var(--si-gold-deep);font-weight:900}.factor-list{grid-template-columns:repeat(2,1fr)}.factor-list li{padding:17px 18px;border:1px solid #ebe2ca;border-radius:10px;background:#fff}.service-boundary{margin-top:24px;padding:18px 20px;border-left:4px solid var(--si-gold);border-radius:0 10px 10px 0;background:#f7f0dc;color:#4c5d65}.official-sources ul{list-style:disc;padding-left:20px}.official-sources a{color:#8b681d;font-weight:800}.updated-note{margin:20px 0 0;color:#708087;font-size:13px}.service-entry-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}.service-entry-grid a{display:grid;gap:8px;padding:27px 25px;border:1px solid #e5d8b7;border-radius:13px;background:#fff;text-decoration:none;transition:transform .2s,box-shadow .2s}.service-entry-grid a:hover{transform:translateY(-3px);box-shadow:0 15px 30px rgba(10,40,56,.10)}.service-entry-grid strong{color:var(--si-navy);font-family:Georgia,"Noto Serif TC",serif;font-size:22px}.service-entry-grid span{color:#65747a}.service-entry-grid b{color:var(--si-gold-deep)}
@media(max-width:700px){.detail-grid,.factor-list,.service-entry-grid{grid-template-columns:1fr}.detail-grid article{padding:26px 22px}.service-entry-grid a{padding:23px 21px}}
/* high-intent-pages:end */