.bcg-guide{
      --bg:#f4f2ee;
      --paper:#ffffff;
      --ink:#111114;
      --muted:#64646b;
      --line:#d9d6d0;
      --soft:#eeeae4;
      --red:#b31722;
      --red-dark:#7f1018;
      --red-soft:#f8e8e9;
      --black:#0d0d0f;
      --good:#175c44;
      --good-soft:#e7f3ee;
      --warn:#8a4c00;
      --warn-soft:#fff1dc;
      --shadow:0 22px 55px rgba(10,10,12,.09);
      --radius:22px;
      --max:1180px;
    }
.bcg-guide *{box-sizing:border-box}
.bcg-guide [hidden]{display:none!important}
.bcg-guide a{color:inherit}
.bcg-guide button,.bcg-guide input{font:inherit}
.bcg-guide button{cursor:pointer}
.bcg-guide .wrap{max-width:var(--max);margin:auto;padding:0 24px}
.bcg-guide .hero{padding:76px 0 54px;position:relative}
.bcg-guide .hero::after{content:"END";position:absolute;right:-2vw;top:20px;font-size:clamp(110px,21vw,300px);font-weight:950;line-height:.8;color:rgba(17,17,20,.035);letter-spacing:-.08em;pointer-events:none}
.bcg-guide .eyebrow{display:flex;align-items:center;gap:10px;font-size:12px;font-weight:900;letter-spacing:.16em;text-transform:uppercase;color:var(--red)}
.bcg-guide .eyebrow::before{content:"";width:38px;height:2px;background:var(--red)}
.bcg-guide .hero-grid{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(280px,.75fr);gap:48px;align-items:end;position:relative;z-index:1}
.bcg-guide h1{font-size:clamp(42px,7vw,86px);line-height:1.03;letter-spacing:-.055em;margin:20px 0 24px;font-weight:950}
.bcg-guide h1 span{display:block;color:var(--red)}
.bcg-guide .lead{font-size:clamp(17px,2.1vw,23px);line-height:1.75;max-width:760px;margin:0;color:#28282d}
.bcg-guide .hero-note{background:var(--black);color:#fff;border-radius:var(--radius);padding:28px;box-shadow:var(--shadow);position:relative;overflow:hidden}
.bcg-guide .hero-note::before{content:"!";position:absolute;right:16px;top:-34px;font-size:160px;font-weight:950;color:rgba(255,255,255,.08)}
.bcg-guide .hero-note strong{display:block;font-size:20px;line-height:1.5;margin-bottom:10px}
.bcg-guide .hero-note p{margin:0;color:#d2d2d6;font-size:14px}
.bcg-guide .meta{display:flex;flex-wrap:wrap;gap:8px;margin-top:28px}
.bcg-guide .chip{border:1px solid var(--line);background:rgba(255,255,255,.72);border-radius:999px;padding:7px 12px;font-size:12px;font-weight:800}
.bcg-guide .hero-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:30px}
.bcg-guide .btn{border:1px solid var(--black);background:var(--black);color:#fff;text-decoration:none;border-radius:999px;padding:13px 20px;font-weight:850;display:inline-flex;align-items:center;justify-content:center;gap:8px;transition:.2s}
.bcg-guide .btn:hover,.bcg-guide .btn:focus{transform:translateY(-2px);box-shadow:0 10px 22px rgba(10,10,12,.14)}
.bcg-guide .btn.secondary{background:#fff;color:var(--black)}
.bcg-guide .btn.red{background:var(--red);border-color:var(--red)}
.bcg-guide .section{padding:72px 0;border-top:1px solid rgba(17,17,20,.1)}
.bcg-guide .section[id]{scroll-margin-top:82px}
.bcg-guide .section-head{display:grid;grid-template-columns:220px minmax(0,1fr);gap:42px;margin-bottom:34px;align-items:start}
.bcg-guide .section-no{font-size:12px;font-weight:900;letter-spacing:.16em;color:var(--red);text-transform:uppercase;padding-top:9px}
.bcg-guide h2{font-size:clamp(31px,4vw,52px);line-height:1.2;letter-spacing:-.04em;margin:0 0 16px;font-weight:950}
.bcg-guide .section-intro{font-size:17px;color:#38383e;max-width:780px;margin:0}
.bcg-guide .statement{background:var(--red);color:#fff;padding:42px;border-radius:var(--radius);font-size:clamp(24px,4vw,46px);font-weight:950;line-height:1.38;letter-spacing:-.035em;box-shadow:var(--shadow)}
.bcg-guide .statement small{display:block;font-size:13px;letter-spacing:.09em;margin-bottom:12px;color:#ffdfe1}
.bcg-guide .grid-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.bcg-guide .card{background:var(--paper);border:1px solid var(--line);border-radius:var(--radius);padding:27px;box-shadow:0 12px 30px rgba(10,10,12,.045)}
.bcg-guide .card h3{font-size:22px;line-height:1.45;margin:8px 0 12px;letter-spacing:-.025em}
.bcg-guide .card p{margin:0;color:#45454c}
.bcg-guide .tag{display:inline-block;font-size:10px;font-weight:950;letter-spacing:.13em;text-transform:uppercase;color:var(--red)}
.bcg-guide .callout{border-left:5px solid var(--red);background:var(--red-soft);padding:22px 24px;border-radius:0 16px 16px 0;margin-top:22px}
.bcg-guide .callout strong{display:block;margin-bottom:6px}
.bcg-guide .definition-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.bcg-guide .definition-card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:27px;position:relative;overflow:hidden}
.bcg-guide .definition-card::after{content:attr(data-index);position:absolute;right:16px;bottom:-24px;font-size:84px;font-weight:950;color:rgba(17,17,20,.04);line-height:1}
.bcg-guide .definition-card h3{font-size:23px;line-height:1.4;margin:8px 0 10px}
.bcg-guide .definition-card p{margin:0;color:#45454c}
.bcg-guide .definition-card .definition-key{display:block;margin-top:15px;padding-top:13px;border-top:1px solid var(--line);font-size:13px;font-weight:850;color:var(--red-dark)}
.bcg-guide .definition-band{margin-top:20px;background:var(--black);color:#fff;border-radius:var(--radius);padding:26px 28px}
.bcg-guide .definition-band strong{display:block;font-size:19px;margin-bottom:7px}
.bcg-guide .definition-band p{margin:0;color:#d2d2d6}
.bcg-guide .legal-route-note{border:1px solid #55555d;background:#17171b;border-radius:18px;padding:20px}
.bcg-guide .legal-route-note strong{display:block;font-size:19px;margin-bottom:7px}
.bcg-guide .legal-route-note p{margin:0;color:#c9c9ce}
.bcg-guide .legal-route-note .locked{margin-top:14px;border:1px solid #fff;background:#fff;color:var(--black);border-radius:15px;padding:15px 17px;font-weight:850}
.bcg-guide .choice:disabled{opacity:.30;cursor:not-allowed;transform:none;filter:grayscale(1);border-color:#4a4a50;background:#242428;color:#9a9aa1;box-shadow:none}
.bcg-guide .choice:disabled strong,.bcg-guide .choice:disabled small{color:#9a9aa1}
.bcg-guide .choice:disabled::after{content:"選択不可（6か月超）";display:inline-block;margin-top:12px;padding:4px 8px;border:1px solid #626269;border-radius:999px;font-size:10px;font-weight:900;letter-spacing:.06em;color:#aaaab0}
.bcg-guide .issuer-rules{display:grid;gap:10px;margin-top:14px}
.bcg-guide .issuer-rule{background:rgba(255,255,255,.72);border:1px solid rgba(127,16,24,.16);border-radius:13px;padding:13px 14px;color:var(--ink)}
.bcg-guide .issuer-rule strong{font-size:13px;margin-bottom:3px}
.bcg-guide .issuer-rule span{display:block;font-size:12px;line-height:1.65;color:#4b3335}
.bcg-guide .municipal-accounting{margin-top:20px;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:30px;box-shadow:0 12px 30px rgba(10,10,12,.045)}
.bcg-guide .municipal-accounting h3{font-size:28px;line-height:1.4;margin:8px 0 10px}
.bcg-guide .accounting-compare{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:18px}
.bcg-guide .accounting-box{border-radius:16px;padding:18px;background:#f5f3ef}
.bcg-guide .accounting-box.alert{background:var(--red-soft);color:var(--red-dark)}
.bcg-guide .accounting-box strong{display:block;font-size:16px;margin-bottom:6px}
.bcg-guide .accounting-box p{margin:0;color:inherit}
.bcg-guide .wizard-shell{background:var(--black);color:#fff;border-radius:30px;padding:clamp(22px,4vw,46px);box-shadow:var(--shadow)}
.bcg-guide .wizard-top{display:flex;justify-content:space-between;gap:18px;align-items:center;margin-bottom:28px}
.bcg-guide .progress{height:8px;background:#2d2d31;border-radius:999px;overflow:hidden;flex:1}
.bcg-guide .progress span{display:block;height:100%;width:20%;background:var(--red);transition:.3s}
.bcg-guide .step-count{font-size:12px;font-weight:900;color:#c9c9ce;min-width:82px;text-align:right}
.bcg-guide .wizard-step{display:none;animation:fade .25s ease}
.bcg-guide .wizard-step.active{display:block}
@keyframes fade{from{opacity:.25;transform:translateY(5px)}to{opacity:1;transform:none}}
.bcg-guide .wizard-step h3{font-size:clamp(25px,4vw,39px);line-height:1.3;margin:0 0 8px}
.bcg-guide .wizard-step>p{color:#c9c9ce;margin:0 0 24px}
.bcg-guide .choices{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.bcg-guide .choice{appearance:none;text-align:left;border:1px solid #46464d;background:#19191d;color:#fff;border-radius:17px;padding:18px;min-height:112px;transition:.18s}
.bcg-guide .choice:hover,.bcg-guide .choice:focus{border-color:#fff;transform:translateY(-2px)}
.bcg-guide .choice.selected{background:#fff;color:var(--black);border-color:#fff;box-shadow:inset 0 0 0 3px var(--red)}
.bcg-guide .choice strong{display:block;font-size:18px;margin-bottom:5px}
.bcg-guide .choice small{display:block;color:inherit;opacity:.72;line-height:1.6}
.bcg-guide .wizard-nav{display:flex;justify-content:space-between;gap:12px;margin-top:26px}
.bcg-guide .wizard-nav button{border:1px solid #4b4b52;border-radius:999px;padding:10px 18px;background:transparent;color:#fff;font-weight:800}
.bcg-guide .wizard-nav button.primary{background:var(--red);border-color:var(--red)}
.bcg-guide .wizard-nav button:disabled{opacity:.35;cursor:not-allowed}
.bcg-guide .result{display:none;margin-top:24px;background:#fff;color:var(--ink);border-radius:22px;padding:28px}
.bcg-guide .result.show{display:block;animation:fade .28s ease}
.bcg-guide .result-title{display:flex;align-items:flex-start;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);padding-bottom:18px;margin-bottom:20px}
.bcg-guide .result-title h3{font-size:28px;margin:0}
.bcg-guide .risk{border-radius:999px;padding:7px 12px;font-size:11px;font-weight:950;white-space:nowrap}
.bcg-guide .risk.high{background:var(--red-soft);color:var(--red-dark)}
.bcg-guide .risk.medium{background:var(--warn-soft);color:var(--warn)}
.bcg-guide .result-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.bcg-guide .result-box{background:#f5f3ef;border-radius:16px;padding:18px}
.bcg-guide .result-box h4{margin:0 0 8px;font-size:15px}
.bcg-guide .result-box ul{margin:0;padding-left:1.2em}
.bcg-guide .result-box li{margin:6px 0}
.bcg-guide .result-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:18px}
.bcg-guide .small-btn{border:1px solid var(--black);border-radius:999px;padding:9px 14px;background:#fff;font-weight:800}
.bcg-guide .small-btn.dark{background:var(--black);color:#fff}
.bcg-guide .balance-tabs{display:flex;flex-wrap:wrap;gap:9px;margin-bottom:20px}
.bcg-guide .balance-tabs button{border:1px solid var(--line);background:#fff;border-radius:999px;padding:10px 15px;font-weight:850}
.bcg-guide .balance-tabs button.active{background:var(--black);color:#fff;border-color:var(--black)}
.bcg-guide .balance-panel{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:30px;display:none}
.bcg-guide .balance-panel.active{display:grid;grid-template-columns:1fr 1fr;gap:24px;animation:fade .25s ease}
.bcg-guide .balance-panel h3{font-size:28px;margin:0 0 10px}
.bcg-guide .verdict{border-radius:18px;padding:20px;background:var(--soft)}
.bcg-guide .verdict strong{display:block;font-size:18px;margin-bottom:5px}
.bcg-guide .verdict.red{background:var(--red-soft);color:var(--red-dark)}
.bcg-guide .verdict.green{background:var(--good-soft);color:var(--good)}
.bcg-guide .verdict.orange{background:var(--warn-soft);color:var(--warn)}
.bcg-guide .plain-list{padding-left:1.25em;margin:10px 0 0}
.bcg-guide .plain-list li{margin:8px 0}
.bcg-guide .timeline{display:grid;grid-template-columns:repeat(6,minmax(145px,1fr));gap:10px;overflow-x:auto;padding-bottom:8px}
.bcg-guide .time-card{min-width:145px;border:1px solid var(--line);background:#fff;border-radius:18px;padding:18px;text-align:left;position:relative}
.bcg-guide .time-card::after{content:"→";position:absolute;right:-14px;top:50%;font-weight:900;color:var(--red)}
.bcg-guide .time-card:last-child::after{display:none}
.bcg-guide .time-card.active{background:var(--black);color:#fff;border-color:var(--black)}
.bcg-guide .time-card strong{display:block;font-size:14px}
.bcg-guide .time-card span{display:block;font-size:11px;color:var(--red);font-weight:900;margin-bottom:8px}
.bcg-guide .time-card.active span{color:#ff9299}
.bcg-guide .timeline-detail{margin-top:18px;background:#fff;border-radius:var(--radius);border:1px solid var(--line);padding:28px}
.bcg-guide .timeline-detail h3{margin:0 0 10px;font-size:26px}
.bcg-guide .flow{counter-reset:flow;display:grid;gap:14px}
.bcg-guide .flow-item{counter-increment:flow;display:grid;grid-template-columns:74px 1fr;gap:20px;background:#fff;border:1px solid var(--line);border-radius:20px;padding:22px;align-items:start}
.bcg-guide .flow-item::before{content:counter(flow,decimal-leading-zero);display:grid;place-items:center;width:62px;height:62px;border-radius:50%;background:var(--black);color:#fff;font-weight:950;font-size:18px}
.bcg-guide .flow-item h3{margin:2px 0 6px;font-size:21px}
.bcg-guide .flow-item p{margin:0;color:#48484f}
.bcg-guide .split{display:grid;grid-template-columns:1fr 1fr;gap:20px}
.bcg-guide .actor{border-radius:var(--radius);padding:30px;min-height:100%;position:relative;overflow:hidden}
.bcg-guide .actor.org{background:var(--black);color:#fff}
.bcg-guide .actor.muni{background:#fff;border:1px solid var(--line)}
.bcg-guide .actor h3{font-size:30px;line-height:1.3;margin:8px 0 12px}
.bcg-guide .actor ul{padding-left:1.2em}
.bcg-guide .actor li{margin:9px 0}
.bcg-guide .actor .giant{position:absolute;right:-10px;bottom:-70px;font-size:160px;font-weight:950;opacity:.05;line-height:1}
.bcg-guide .myths{display:grid;gap:10px}
.bcg-guide details{background:#fff;border:1px solid var(--line);border-radius:17px;padding:0 20px}
.bcg-guide summary{cursor:pointer;font-weight:900;padding:18px 32px 18px 0;list-style:none;position:relative}
.bcg-guide summary::-webkit-details-marker{display:none}
.bcg-guide summary::after{content:"+";position:absolute;right:2px;top:14px;font-size:25px;color:var(--red)}
.bcg-guide details[open] summary::after{content:"−"}
.bcg-guide details p{margin:0 0 18px;color:#46464d}
.bcg-guide .check-shell{background:#fff;border:1px solid var(--line);border-radius:28px;padding:30px;box-shadow:var(--shadow)}
.bcg-guide .check-top{display:flex;align-items:center;justify-content:space-between;gap:18px;margin-bottom:20px}
.bcg-guide .check-score{font-size:38px;font-weight:950;letter-spacing:-.05em}
.bcg-guide .check-meter{height:10px;background:var(--soft);border-radius:999px;overflow:hidden;flex:1;max-width:460px}
.bcg-guide .check-meter span{display:block;height:100%;width:0;background:var(--red);transition:.2s}
.bcg-guide .checklist{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
.bcg-guide .check-item{display:flex;gap:12px;align-items:flex-start;border:1px solid var(--line);border-radius:15px;padding:14px;background:#faf9f7}
.bcg-guide .check-item input{width:21px;height:21px;accent-color:var(--red);margin-top:2px;flex:0 0 auto}
.bcg-guide .check-item strong{display:block;font-size:14px;margin-bottom:2px}
.bcg-guide .check-item small{display:block;color:var(--muted);line-height:1.5}
.bcg-guide .source-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.bcg-guide .source-link{display:block;text-decoration:none;background:#fff;border:1px solid var(--line);border-radius:17px;padding:18px;transition:.2s}
.bcg-guide .source-link:hover,.bcg-guide .source-link:focus{border-color:var(--red);transform:translateY(-2px)}
.bcg-guide .source-link span{display:block;font-size:10px;font-weight:950;color:var(--red);letter-spacing:.12em;margin-bottom:5px}
.bcg-guide .source-link strong{display:block;line-height:1.55}
.bcg-guide .closing{background:var(--black);color:#fff;border-radius:32px;padding:clamp(34px,6vw,72px);position:relative;overflow:hidden}
.bcg-guide .closing::after{content:"EXIT";position:absolute;right:-20px;bottom:-48px;font-size:170px;font-weight:950;color:rgba(255,255,255,.045);line-height:1}
.bcg-guide .closing h2{max-width:820px;font-size:clamp(36px,6vw,72px);position:relative;z-index:1}
.bcg-guide .closing p{max-width:760px;color:#d1d1d5;font-size:18px;position:relative;z-index:1}
.bcg-guide .closing blockquote{margin:28px 0 0;border-left:5px solid var(--red);padding-left:20px;font-size:21px;font-weight:850;position:relative;z-index:1}
.bcg-guide .notice{font-size:12px;color:var(--muted);margin-top:18px}
@media (max-width:850px){.bcg-guide .hero-grid,.bcg-guide .section-head,.bcg-guide .grid-3,.bcg-guide .split,.bcg-guide .balance-panel.active,.bcg-guide .result-grid,.bcg-guide .definition-grid,.bcg-guide .accounting-compare{grid-template-columns:1fr}
.bcg-guide .section-head{gap:8px}
.bcg-guide .hero{padding-top:48px}
.bcg-guide .choices,.bcg-guide .checklist,.bcg-guide .source-grid{grid-template-columns:1fr}
.bcg-guide .hero-note{max-width:620px}
.bcg-guide .section{padding:55px 0}}
@media (max-width:540px){.bcg-guide .wrap{padding-left:17px;padding-right:17px}
.bcg-guide h1{font-size:43px}
.bcg-guide .statement{padding:28px}
.bcg-guide .card,.bcg-guide .wizard-shell,.bcg-guide .balance-panel,.bcg-guide .timeline-detail,.bcg-guide .check-shell{padding:21px}
.bcg-guide .flow-item{grid-template-columns:52px 1fr;padding:18px;gap:12px}
.bcg-guide .flow-item::before{width:46px;height:46px;font-size:14px}
.bcg-guide .result-title{display:block}
.bcg-guide .risk{display:inline-block;margin-top:10px}
.bcg-guide .check-top{align-items:flex-start;flex-direction:column}}
@media print{.bcg-guide .hero-actions,.bcg-guide .wizard-nav,.bcg-guide .result-actions,.bcg-guide .balance-tabs,.bcg-guide .timeline,.bcg-guide .check-actions{display:none!important}
.bcg-guide .section{padding:24px 0;break-inside:avoid}
.bcg-guide .wizard-shell{background:#fff;color:#000;border:1px solid #999;box-shadow:none}
.bcg-guide .wizard-step{display:none!important}
.bcg-guide .result.show{display:block!important;border:1px solid #999}
.bcg-guide .card,.bcg-guide .balance-panel,.bcg-guide .timeline-detail,.bcg-guide .check-shell{box-shadow:none}
.bcg-guide a{text-decoration:none}}

/* GUIDE 05 — CIVIO site-integrated visual system */
.bcg-guide{--bg:#fff;--paper:#fff;--ink:var(--cv-ink);--muted:var(--cv-muted);--line:var(--cv-line);--soft:var(--cv-soft);--red:var(--cv-red);--red-dark:#861018;--red-soft:#fff0f1;--black:var(--cv-black);--shadow:16px 16px 0 rgba(196,20,31,.96);--radius:0;--max:1180px;background:#fff;color:var(--cv-ink);font-family:var(--cv-body)}
.bcg-guide .wrap{width:min(var(--cv-max),calc(100% - 48px));max-width:none;margin:0 auto;padding:0}
.bcg-guide .hero{position:relative;padding:92px 0 82px;background:var(--cv-black);color:#fff;border-bottom:0;overflow:hidden}
.bcg-guide .hero:before{content:"";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.055) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.055) 1px,transparent 1px);background-size:58px 58px;mask-image:linear-gradient(90deg,#000,transparent 88%)}
.bcg-guide .hero::after{content:"END";right:-2vw;top:44px;font-family:var(--cv-display);font-size:clamp(130px,23vw,330px);color:rgba(255,255,255,.035);letter-spacing:-.08em}
.bcg-guide .hero .wrap{position:relative;z-index:2}
.bcg-guide .eyebrow,.bcg-guide .section-no,.bcg-guide .tag{font-family:ui-monospace,SFMono-Regular,Consolas,monospace;text-transform:uppercase}
.bcg-guide .eyebrow{color:#ff646e}
.bcg-guide .eyebrow::before{background:#ff646e}
.bcg-guide .hero-grid{grid-template-columns:minmax(0,1.25fr) minmax(290px,.75fr);gap:64px}
.bcg-guide h1,.bcg-guide h2,.bcg-guide .closing h2,.bcg-guide .statement{font-family:var(--cv-display)}
.bcg-guide h1{max-width:930px;margin:24px 0 26px;font-size:clamp(52px,8.1vw,105px);line-height:.98;letter-spacing:-.055em;color:#fff}
.bcg-guide h1 span{color:var(--cv-red-bright)}
.bcg-guide .lead{max-width:790px;color:rgba(255,255,255,.73);font-size:clamp(17px,2vw,22px)}
.bcg-guide .chip{border-color:rgba(255,255,255,.28);background:rgba(255,255,255,.055);color:#fff;border-radius:0}
.bcg-guide .hero-note{background:transparent;border:1px solid rgba(255,255,255,.28);border-left:7px solid var(--cv-red);border-radius:0;box-shadow:none}
.bcg-guide .hero-note::before{color:rgba(255,255,255,.055)}
.bcg-guide .hero-note strong{font-size:23px}
.bcg-guide .hero-note p{color:rgba(255,255,255,.64)}
.bcg-guide .btn{border-radius:0;min-height:50px;padding:13px 22px;letter-spacing:.04em}
.bcg-guide .btn.secondary{background:transparent;color:#fff;border-color:rgba(255,255,255,.55)}
.bcg-guide .section{padding:92px 0;border-top:1px solid var(--cv-line)}
.bcg-guide .bcg-section-soft{background:var(--cv-soft)}
.bcg-guide .section-head{grid-template-columns:210px minmax(0,1fr);gap:50px;margin-bottom:42px}
.bcg-guide .section-no{font-size:11px;color:var(--cv-red)}
.bcg-guide h2{font-size:clamp(38px,5.2vw,65px);line-height:1.08;letter-spacing:-.045em}
.bcg-guide .section-intro{font-size:16px;color:var(--cv-muted)}
.bcg-guide .statement{border-radius:0;background:#111;border-left:9px solid var(--cv-red);box-shadow:12px 12px 0 var(--cv-red);font-size:clamp(25px,3.8vw,48px)}
.bcg-guide .card,.bcg-guide .definition-card,.bcg-guide .municipal-accounting,.bcg-guide .balance-panel,.bcg-guide .timeline-detail,.bcg-guide .check-shell,.bcg-guide .source-link{border-radius:0;box-shadow:none}
.bcg-guide .card,.bcg-guide .definition-card{transition:.2s}
.bcg-guide .card:hover,.bcg-guide .definition-card:hover{transform:translateY(-3px);box-shadow:8px 8px 0 rgba(0,0,0,.09)}
.bcg-guide .callout{border-radius:0;background:#fff3f4;border-top:1px solid rgba(196,20,31,.2);border-right:1px solid rgba(196,20,31,.2);border-bottom:1px solid rgba(196,20,31,.2)}
.bcg-guide .definition-band{border-radius:0;border-left:7px solid var(--cv-red)}
.bcg-guide .wizard-shell{border-radius:0;box-shadow:12px 12px 0 var(--cv-red);border:1px solid #222}
.bcg-guide .choice,.bcg-guide .legal-route-note,.bcg-guide .legal-route-note .locked,.bcg-guide .result,.bcg-guide .result-box{border-radius:0}
.bcg-guide .choice.selected{box-shadow:inset 0 0 0 3px var(--cv-red)}
.bcg-guide .wizard-nav button,.bcg-guide .risk,.bcg-guide .small-btn,.bcg-guide .balance-tabs button{border-radius:0}
.bcg-guide .result{border-top:7px solid var(--cv-red)}
.bcg-guide .balance-panel.active{box-shadow:10px 10px 0 rgba(0,0,0,.08)}
.bcg-guide .verdict{border-radius:0;border-left:6px solid currentColor}
.bcg-guide .actor{border-radius:0}
.bcg-guide .actor.org{border-left:8px solid var(--cv-red)}
.bcg-guide .accounting-box{border-radius:0}
.bcg-guide .time-card{border-radius:0;transition:.2s}
.bcg-guide .time-card:hover{border-color:#111;transform:translateY(-2px)}
.bcg-guide .time-card.active{border-left:6px solid var(--cv-red)}
.bcg-guide .flow-item{border-radius:0;transition:.2s}
.bcg-guide .flow-item:hover{transform:translateX(4px);border-color:#111}
.bcg-guide .flow-item::before{border-radius:0;background:var(--cv-red)}
.bcg-guide details{border-radius:0}
.bcg-guide details[open]{border-color:#111;box-shadow:7px 7px 0 rgba(0,0,0,.08)}
.bcg-guide summary::after{font-family:var(--cv-body)}
.bcg-guide .check-item{border-radius:0}
.bcg-guide .source-link:hover{box-shadow:6px 6px 0 var(--cv-red)}
.bcg-guide .closing{border-radius:0;border-left:9px solid var(--cv-red);box-shadow:14px 14px 0 var(--cv-red)}
.bcg-guide .tag-light{color:#ff9299!important}
.bcg-guide .bcg-mt-20{margin-top:20px}
.bcg-guide .bcg-related-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}
.bcg-guide .bcg-related-grid a{position:relative;display:flex;min-height:245px;flex-direction:column;padding:28px;border:1px solid #111;background:#fff;text-decoration:none;color:#111;transition:.2s}
.bcg-guide .bcg-related-grid a:hover{transform:translateY(-4px);box-shadow:8px 8px 0 var(--cv-red)}
.bcg-guide .bcg-related-grid span{font:900 10px/1.2 ui-monospace,monospace;letter-spacing:.1em;color:var(--cv-red)}
.bcg-guide .bcg-related-grid strong{margin:40px 36px 14px 0;font-size:23px;line-height:1.4}
.bcg-guide .bcg-related-grid small{color:var(--cv-muted);line-height:1.75}
.bcg-guide .bcg-related-grid b{position:absolute;right:26px;top:50%;color:var(--cv-red);font-size:28px}
.bcg-guide .bcg-contact-cta h2{font-family:var(--cv-display);color:#fff}
@media(max-width:980px){.bcg-guide .hero-grid,.bcg-guide .section-head{grid-template-columns:1fr;gap:28px}.bcg-guide .bcg-related-grid{grid-template-columns:1fr}.bcg-guide .hero-note{max-width:680px}}
@media(max-width:800px){.bcg-guide .wrap{width:min(100% - 28px,var(--cv-max))}.bcg-guide .hero{padding:70px 0 62px}.bcg-guide h1{font-size:clamp(48px,14vw,80px)}.bcg-guide .section{padding:68px 0}.bcg-guide .statement,.bcg-guide .wizard-shell,.bcg-guide .closing{box-shadow:7px 7px 0 var(--cv-red)}.bcg-guide .bcg-related-grid a{min-height:205px}}
@media print{.cv-header,.cv-footer,.bcg-contact-cta{display:none!important}.bcg-guide .hero{background:#fff!important;color:#000!important}.bcg-guide h1,.bcg-guide .lead,.bcg-guide .chip{color:#000!important}.bcg-guide .hero:before,.bcg-guide .hero:after{display:none!important}}
/* Shared accessibility and hero line-balance fixes */
.skip-link{position:fixed;left:-9999px;top:12px;z-index:2000;padding:10px 14px;background:#fff;color:#111;border:2px solid var(--cv-red);font-weight:900;text-decoration:none}
.skip-link:focus{left:12px}
.bcg-guide h1 span{font-size:.73em;white-space:nowrap}
@media(max-width:980px){.bcg-guide h1 span{font-size:.82em}}
@media(max-width:620px){.bcg-guide h1 span{font-size:.78em;white-space:normal}}