/* DiccionarioContable.com — hoja de estilo 2026
   Tipografía: Newsreader (titulares) + IBM Plex Sans (texto) + IBM Plex Mono (etiquetas) */

:root{
  --ink:#11292F;
  --ink-soft:#26383D;
  --muted:#4A5F65;
  --dim:#8A9A9C;
  --accent:#0C6A5C;
  --accent-light:#8FD3C4;
  --paper:#FBF9F5;
  --soft:#F5F2EB;
  --line:#E3DED4;
  --rule:#EEE9E0;
  --max:1180px;
  --serif:"Newsreader",Georgia,"Times New Roman",serif;
  --sans:"IBM Plex Sans",system-ui,-apple-system,"Segoe UI",sans-serif;
  --mono:"IBM Plex Mono",ui-monospace,"SFMono-Regular",Menlo,monospace;
}

*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:6rem;-webkit-text-size-adjust:100%}
body{
  margin:0;background:var(--paper);color:var(--ink);
  font:400 16px/1.65 var(--sans);
  -webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility;
}
img{max-width:100%;height:auto}
h1,h2,h3,h4{margin:0;font-family:var(--serif);font-weight:500;line-height:1.15;letter-spacing:-.02em}
p{margin:0}
a{color:var(--accent);text-underline-offset:.18em}
a:hover{color:var(--ink)}
button,input,select{font:inherit}
::selection{background:#CDE7E0}
:focus-visible{outline:2px solid var(--accent);outline-offset:3px}

.shell{width:min(var(--max),calc(100% - 3.5rem));margin-inline:auto}
.eyebrow{font-family:var(--mono);font-size:11.5px;letter-spacing:.16em;color:var(--accent);margin:0 0 1rem;text-transform:uppercase}
.eyebrow-dim{color:var(--dim)}
.skip{position:absolute;left:1rem;top:-5rem;background:#fff;padding:.7rem 1rem;z-index:99;border:1px solid var(--line)}
.skip:focus{top:.5rem}
.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}

/* ---------- Cabecera ---------- */
.site-header{background:var(--paper);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:50}
.header-inner{display:flex;align-items:center;justify-content:space-between;gap:2rem;min-height:74px}
.brand{display:flex;align-items:center;gap:.75rem;text-decoration:none;color:var(--ink)}
.brand-mark{
  width:38px;height:38px;border-radius:3px;background:var(--ink);color:var(--paper);
  display:grid;place-content:center;font:400 22px/1 var(--serif);flex:none;
}
.brand-name{font:400 20px/1 var(--serif);letter-spacing:-.01em}
.brand-name span{color:var(--accent)}
.site-header nav{display:flex;align-items:center;gap:1.75rem;font-size:14.5px;font-weight:500}
.site-header nav a{color:var(--ink);text-decoration:none}
.site-header nav a:hover{color:var(--accent)}
.nav-search{
  display:flex;align-items:center;gap:.5rem;border:1px solid #C9D6D2;background:#fff;
  color:var(--ink);padding:9px 14px;border-radius:2px;text-decoration:none;cursor:pointer;
}
.nav-search span{font-family:var(--mono);font-size:11px;color:var(--dim)}

/* ---------- Portada ---------- */
.hero{border-bottom:1px solid var(--line)}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(0,1fr);gap:4.5rem;align-items:end;padding:4.5rem 0 4rem}
.hero h1{font-weight:400;font-size:clamp(46px,6.2vw,84px);line-height:1.02;letter-spacing:-.025em;margin-bottom:1.4rem;text-wrap:balance}
.hero h1 em{font-style:italic;color:var(--accent)}
.hero-lead{font-size:19px;line-height:1.6;color:#3D5359;max-width:56ch;margin-bottom:2rem}
.hero-aside{border-left:1px solid var(--line);padding-left:2.25rem}
.hero-aside h2{font-size:30px;line-height:1.18;margin-bottom:.75rem}
.hero-aside h2 a{color:var(--ink);text-decoration:none}
.hero-aside p{font-size:15.5px;line-height:1.62;color:#3D5359;margin-bottom:1.1rem}

.search-form{display:flex;border:1.5px solid var(--ink);border-radius:3px;background:#fff;max-width:560px;overflow:hidden}
.search-form input{flex:1;min-width:0;border:0;outline:none;padding:16px 18px;font-size:16px;color:var(--ink);background:transparent}
.search-form button{border:0;background:var(--ink);color:var(--paper);font:500 15px/1 var(--sans);padding:0 26px;cursor:pointer}
.search-form button:hover{background:var(--accent)}
.search-hint{font-size:14px;color:#6B7C80;margin-top:1rem}

.text-link{font-size:14.5px;font-weight:500;text-decoration:none;border-bottom:1px solid var(--accent);padding-bottom:2px}
.text-link:hover{border-color:var(--ink)}

/* ---------- Secciones ---------- */
.section{padding-block:4rem}
.band{background:var(--soft);border-bottom:1px solid var(--line)}
.section-heading{display:flex;justify-content:space-between;align-items:baseline;gap:1.5rem;flex-wrap:wrap;margin-bottom:2.25rem}
.section-heading h2{font-weight:400;font-size:clamp(30px,3.4vw,44px);line-height:1.1}

/* Rejilla de temas */
.topic-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1px;background:var(--line);border:1px solid var(--line)}
@media(max-width:1100px){.topic-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:560px){.topic-grid{grid-template-columns:1fr}}
.topic{display:block;background:var(--paper);padding:26px 24px 28px;text-decoration:none;color:var(--ink);min-height:158px}
.topic:hover{background:#fff}
.topic-num{font-family:var(--mono);font-size:11px;letter-spacing:.12em;color:var(--accent)}
.topic h3{font-size:23px;line-height:1.18;margin:14px 0 10px}
.topic p{font-size:14px;line-height:1.55;color:#5C6F74;margin-bottom:14px}
.topic-count{font-family:var(--mono);font-size:11.5px;color:var(--dim)}

/* Destacados */
.card-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:2.5rem}
.card{display:flex;flex-direction:column;gap:.75rem;border-top:2px solid var(--ink);padding-top:1.1rem}
.card .eyebrow{margin:0}
.card h3{font-size:25px;line-height:1.18}
.card h3 a{color:var(--ink);text-decoration:none}
.card h3 a:hover{color:var(--accent)}
.card p{font-size:15.5px;line-height:1.62;color:var(--muted)}

/* Listado reciente */
.split{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(0,1fr);gap:4.5rem}
.recent-item{display:grid;grid-template-columns:96px minmax(0,1fr);gap:1.4rem;padding:1rem 0;border-bottom:1px solid var(--rule);align-items:baseline}
.recent-item time{font-family:var(--mono);font-size:12px;color:var(--dim)}
.recent-item h3{font-size:19.5px;line-height:1.3}
.recent-item h3 a{color:var(--ink);text-decoration:none}
.recent-item h3 a:hover{color:var(--accent)}

.note{background:var(--ink);color:#F2EFE9;padding:2rem 1.9rem;border-radius:3px}
.note .eyebrow{color:#7FA9A0}
.note h3{font-weight:400;font-size:27px;line-height:1.22;margin-bottom:.85rem}
.note p{font-size:15px;line-height:1.65;color:#BFD2CE;margin-bottom:1.25rem}
.note a{color:var(--accent-light);font-size:14.5px;font-weight:500;text-decoration:none;border-bottom:1px solid #2E5A57;padding-bottom:2px}

/* ---------- Índice / diccionario ---------- */
.page-head{background:var(--ink);color:#F2EFE9;border-bottom:1px solid var(--line)}
.page-head .shell{padding:3.25rem 0 2.75rem}
.page-head .eyebrow{color:#7FA9A0}
.page-head h1{font-weight:400;font-size:clamp(38px,5vw,60px);line-height:1.05;letter-spacing:-.025em;margin-bottom:1rem}
.page-head p{font-size:17px;line-height:1.6;color:#BFD2CE;max-width:62ch;margin-bottom:1.6rem}
.page-head .search-form{border-color:#3A5F5F;background:#0C2026;max-width:680px}
.page-head .search-form input{color:#F2EFE9}
.page-head .search-form input::placeholder{color:#6E8D8A}
.page-head .search-form button{background:var(--accent-light);color:var(--ink)}

.filter-bar{border-bottom:1px solid var(--line);background:var(--paper);position:sticky;top:74px;z-index:40}
.filter-bar .shell{display:flex;gap:.5rem;flex-wrap:wrap;padding:.85rem 0}
.chip{
  font:500 13px/1 var(--sans);padding:9px 14px;border-radius:2px;cursor:pointer;text-decoration:none;
  border:1px solid #DDD7CB;background:#fff;color:#3D5359;
}
.chip:hover{border-color:var(--ink);color:var(--ink)}
.chip[aria-pressed="true"],.chip.is-active{background:var(--ink);border-color:var(--ink);color:var(--paper)}

.result-count{font-family:var(--mono);font-size:12px;letter-spacing:.08em;color:var(--dim);margin-bottom:1.6rem}
.letter-group{margin-bottom:2.5rem}
.letter-group h2{font-weight:400;font-size:34px;color:var(--accent);border-bottom:1px solid var(--line);padding-bottom:.5rem;margin-bottom:.25rem}
.entry{display:grid;grid-template-columns:minmax(0,1fr) 230px;gap:2rem;padding:1.1rem 0;border-bottom:1px solid var(--rule);align-items:baseline}
.entry h3{font-size:21px;line-height:1.28;margin-bottom:.35rem}
.entry h3 a{color:var(--ink);text-decoration:none}
.entry h3 a:hover{color:var(--accent)}
.entry p{font-size:14.5px;line-height:1.55;color:#6B7C80}
.entry-cat{font-family:var(--mono);font-size:11px;letter-spacing:.1em;color:var(--accent);text-align:right;text-decoration:none}

/* ---------- Artículo ---------- */
.article-shell{padding:1.75rem 0 5rem}
.breadcrumb{font-size:13px;color:var(--dim);margin-bottom:1.75rem}
.breadcrumb ol{list-style:none;display:flex;gap:.6rem;flex-wrap:wrap;margin:0;padding:0}
.breadcrumb li+li:before{content:"/";margin-right:.6rem;color:var(--line)}
.breadcrumb a{color:var(--dim);text-decoration:none}
.breadcrumb a:hover{color:var(--accent)}
.breadcrumb [aria-current]{color:var(--ink)}

.reading-layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:4rem;align-items:start}
.article-main{max-width:72ch}
.article-header h1{font-weight:400;font-size:clamp(34px,4.6vw,54px);line-height:1.06;letter-spacing:-.025em;margin-bottom:1.35rem;text-wrap:balance}
.article-meta{
  display:flex;gap:1.4rem;flex-wrap:wrap;font-family:var(--mono);font-size:12px;color:var(--dim);
  padding-bottom:1.6rem;border-bottom:1px solid var(--line);margin-bottom:2.1rem;text-transform:uppercase;
}

.prose{color:var(--ink-soft);font-size:18px;line-height:1.72}
.prose>p{margin-bottom:1.35rem}
.prose>p:first-child{font-family:var(--serif);font-size:23px;line-height:1.5;color:#2C4248;margin-bottom:1.75rem}
.prose h2{font-size:32px;line-height:1.15;margin:3rem 0 1rem}
.prose h3{font-size:23px;line-height:1.25;margin:2.25rem 0 .75rem}
.prose ul,.prose ol{margin:0 0 1.5rem;padding-left:1.35rem}
.prose li{margin-bottom:.6rem}
.prose li::marker{color:var(--accent)}
.prose strong{font-weight:600;color:var(--ink)}
.prose a{font-weight:500}
.prose blockquote{
  margin:0 0 1.75rem;padding:1.35rem 1.6rem;background:var(--soft);
  border-left:2px solid var(--accent);font-size:16.5px;
}
.prose table{border-collapse:collapse;width:100%;font-size:15.5px;min-width:520px}
.prose table th{
  text-align:left;padding:13px 18px;background:var(--soft);border-bottom:1px solid var(--line);
  font:500 12px/1.3 var(--mono);letter-spacing:.08em;color:#5C6F74;text-transform:uppercase;
}
.prose table td{padding:14px 18px;border-bottom:1px solid var(--rule);vertical-align:top}
.table-scroll{border:1px solid var(--line);overflow-x:auto;margin-bottom:2rem}

.callout{border-left:2px solid var(--accent);background:var(--soft);padding:1.4rem 1.6rem;margin:0 0 1.9rem}
.callout .eyebrow{margin-bottom:.75rem}
.callout p{font-size:16.5px;line-height:1.65;margin-bottom:.6rem}
.callout p:last-child{margin-bottom:0}

/* Barra lateral */
.article-side{position:sticky;top:6rem}
.side-label{
  font-family:var(--mono);font-size:11px;letter-spacing:.14em;color:var(--dim);
  padding-bottom:.65rem;border-bottom:1px solid var(--line);margin-bottom:.9rem;text-transform:uppercase;
}
.toc{display:flex;flex-direction:column;gap:.7rem;font-size:14.5px;line-height:1.35;margin-bottom:2rem;list-style:none;padding:0}
.toc a{color:var(--muted);text-decoration:none}
.toc a:hover,.toc a.is-current{color:var(--accent)}
.side-box{border:1px solid var(--line);padding:1.25rem 1.35rem;background:var(--soft);margin-bottom:1.5rem}
.tag-row{display:flex;flex-wrap:wrap;gap:.5rem}
.tag{font-family:var(--mono);font-size:12px;border:1px solid #D6D0C4;background:#fff;padding:5px 9px;text-decoration:none;color:var(--ink)}
.tag:hover{border-color:var(--accent);color:var(--accent)}

/* FAQ */
.faq{border-top:1px solid var(--line);margin-top:3rem;padding-top:2rem}
.faq h2{font-weight:400;font-size:30px;margin-bottom:1.25rem}
.faq details{border-bottom:1px solid var(--rule);padding:1rem 0}
.faq summary{font-family:var(--serif);font-size:20px;cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:1rem}
.faq summary::-webkit-details-marker{display:none}
.faq summary:after{content:"+";font-family:var(--mono);color:var(--accent);font-size:18px}
.faq details[open] summary:after{content:"–"}
.faq details p{margin-top:.85rem;font-size:16.5px;line-height:1.68;color:var(--ink-soft)}

.article-foot{border-top:1px solid var(--line);margin-top:3rem;padding-top:1.75rem}
.related-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:1.6rem}
.related-grid a{display:block;border-top:2px solid var(--ink);padding-top:.85rem;text-decoration:none;color:var(--ink)}
.related-grid h3{font-size:19px;line-height:1.25}
.related-grid a:hover h3{color:var(--accent)}

.feedback{margin-top:2.5rem;padding:1.4rem 1.6rem;border:1px solid var(--line);background:var(--soft);display:flex;justify-content:space-between;align-items:center;gap:1.25rem;flex-wrap:wrap}
.feedback p{font-size:15.5px;color:var(--muted)}

/* ---------- Páginas de texto ---------- */
.doc{max-width:72ch;padding:3rem 0 5rem}
.doc h1{font-weight:400;font-size:clamp(34px,4.4vw,50px);margin-bottom:1.5rem}
.doc h2{font-size:26px;margin:2.5rem 0 .85rem}
.doc p,.doc li{font-size:17px;line-height:1.72;color:var(--ink-soft)}
.doc p{margin-bottom:1.2rem}
.doc ul{padding-left:1.35rem;margin-bottom:1.4rem}

/* ---------- Pie ---------- */
.site-footer{background:var(--ink);color:#BFD2CE}
.footer-inner{display:grid;grid-template-columns:minmax(0,1.4fr) repeat(2,minmax(0,1fr));gap:3rem;padding:3.5rem 0}
.footer-brand{font:400 22px/1 var(--serif);color:#F2EFE9;text-decoration:none}
.footer-brand span{color:var(--accent-light)}
.site-footer p{font-size:14.5px;line-height:1.6;margin-top:.75rem;max-width:38ch}
.footer-col{display:flex;flex-direction:column;gap:.65rem;font-size:14.5px}
.footer-col .eyebrow{color:#7FA9A0;margin:0 0 .25rem}
.site-footer a{color:#BFD2CE;text-decoration:none}
.site-footer a:hover{color:var(--accent-light)}
.footer-legal{border-top:1px solid #24444A;padding:1.25rem 0;font-size:13px;color:#7FA9A0;display:flex;gap:1.5rem;flex-wrap:wrap;justify-content:space-between}

/* ---------- Responsive ---------- */
@media(max-width:1000px){
  .hero-grid{grid-template-columns:1fr;gap:3rem;padding:3rem 0}
  .hero-aside{border-left:0;border-top:1px solid var(--line);padding-left:0;padding-top:2rem}
  .split{grid-template-columns:1fr;gap:3rem}
  .reading-layout{grid-template-columns:1fr;gap:2.5rem}
  .article-side{position:static;border-top:1px solid var(--line);padding-top:1.5rem}
  .toc{margin-bottom:1rem}
  .footer-inner{grid-template-columns:1fr 1fr;gap:2.25rem}
}
@media(max-width:720px){
  .shell{width:calc(100% - 2.25rem)}
  .site-header{position:static}
  .header-inner{min-height:0;padding:.9rem 0;flex-wrap:wrap;gap:.9rem}
  .site-header nav{width:100%;gap:1.15rem;overflow-x:auto;font-size:14px;padding-bottom:.15rem}
  .nav-search{display:none}
  .filter-bar{position:static}
  .hero h1{font-size:clamp(40px,11vw,58px)}
  .hero-lead{font-size:17px}
  .section{padding-block:2.75rem}
  .card-grid{gap:1.9rem}
  .entry{grid-template-columns:1fr;gap:.5rem}
  .entry-cat{text-align:left}
  .recent-item{grid-template-columns:1fr;gap:.3rem}
  .prose{font-size:17px}
  .prose>p:first-child{font-size:20px}
  .prose h2{font-size:26px;margin-top:2.4rem}
  .article-meta{gap:.9rem;font-size:11px}
  .footer-inner{grid-template-columns:1fr;gap:2rem;padding:2.5rem 0}
  .feedback{flex-direction:column;align-items:flex-start}
}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}