.elementor-26992 .elementor-element.elementor-element-1051791{--display:flex;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}/* Start custom CSS for container, class: .elementor-element-1051791 *//* ===== Tokens & scoped base ===== */
.kgrn-sme-accounting-page{
  --ksme-orange:#F25D23;
  --ksme-orange-600:#C2400F;
  --ksme-orange-700:#9C3009;
  --ksme-orange-100:#FEECE2;
  --ksme-cream:#FFF9F5;
  --ksme-ink:#15171C;
  --ksme-text:#30343C;
  --ksme-muted:#5B6472;
  --ksme-line:#ECE3DB;
  --ksme-line-strong:#DCD1C7;
  --ksme-neutral:#F5F3F0;
  --ksme-dark-line:#2E323B;
  --ksme-dark-text:#ECEDF0;
  --ksme-dark-muted:#AEB4BE;
  --ksme-green-bg:#E4F1E8;
  --ksme-green:#1F6B3E;
  --ksme-amber-bg:#FDEBC8;
  --ksme-amber:#8A4B00;
  --ksme-head:"Manrope","Inter","Segoe UI",Roboto,Arial,sans-serif;
  --ksme-body:"Inter","Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
  --ksme-r:10px;
  --ksme-r-lg:14px;
  --ksme-shadow-sm:0 1px 2px rgba(21,23,28,.05);
  --ksme-shadow:0 1px 2px rgba(21,23,28,.05),0 14px 34px -20px rgba(21,23,28,.28);
  --ksme-max:1200px;
  --ksme-gutter:clamp(16px,4vw,32px);
  --ksme-space:clamp(60px,7.5vw,104px);
  --ksme-dur:.22s;
  --ksme-lift:-2px;
  display:block;
  width:100%;
  margin:0;
  padding:0;
  background:#fff;
  color:var(--ksme-text);
  font-family:var(--ksme-body);
  font-size:16px;
  font-weight:400;
  line-height:1.7;
  letter-spacing:0;
  text-align:left;
  -webkit-font-smoothing:antialiased;
  -moz-osx-font-smoothing:grayscale;
  overflow-wrap:break-word;
  overflow-x:clip;
}
.kgrn-sme-accounting-page *,
.kgrn-sme-accounting-page *::before,
.kgrn-sme-accounting-page *::after{box-sizing:border-box}
.kgrn-sme-accounting-page h1,.kgrn-sme-accounting-page h2,.kgrn-sme-accounting-page h3,.kgrn-sme-accounting-page h4,
.kgrn-sme-accounting-page p,.kgrn-sme-accounting-page ul,.kgrn-sme-accounting-page ol,.kgrn-sme-accounting-page li,
.kgrn-sme-accounting-page dl,.kgrn-sme-accounting-page dt,.kgrn-sme-accounting-page dd,.kgrn-sme-accounting-page table,
.kgrn-sme-accounting-page address,.kgrn-sme-accounting-page figure,.kgrn-sme-accounting-page blockquote{margin:0;padding:0}
.kgrn-sme-accounting-page ul,.kgrn-sme-accounting-page ol{list-style:none}
.kgrn-sme-accounting-page h1,.kgrn-sme-accounting-page h2,.kgrn-sme-accounting-page h3,.kgrn-sme-accounting-page h4{font-family:var(--ksme-head);color:var(--ksme-ink);font-style:normal;text-transform:none}
.kgrn-sme-accounting-page p{font-size:inherit;line-height:inherit;color:inherit}
.kgrn-sme-accounting-page address{font-style:normal}
.kgrn-sme-accounting-page strong,.kgrn-sme-accounting-page b{font-weight:700}
.kgrn-sme-accounting-page i{font-style:normal}
.kgrn-sme-accounting-page a{color:inherit}
.kgrn-sme-accounting-page a:hover{color:inherit}
.kgrn-sme-accounting-page svg{display:inline-block;vertical-align:middle;max-width:none}
.kgrn-sme-accounting-page a:focus-visible,
.kgrn-sme-accounting-page button:focus-visible{outline:3px solid var(--ksme-orange);outline-offset:3px;border-radius:6px}

/* ===== Utilities ===== */
.kgrn-sme-accounting-page .ksme-sprite{display:block;width:0;height:0;overflow:hidden}
.kgrn-sme-accounting-page .ksme-ico{width:22px;height:22px;flex:none;fill:none;stroke:currentColor;stroke-width:1.7;stroke-linecap:round;stroke-linejoin:round}
.kgrn-sme-accounting-page .ksme-container{width:100%;max-width:var(--ksme-max);margin-left:auto;margin-right:auto;padding-left:var(--ksme-gutter);padding-right:var(--ksme-gutter)}
.kgrn-sme-accounting-page .ksme-section{padding-top:var(--ksme-space);padding-bottom:var(--ksme-space);scroll-margin-top:110px}
.kgrn-sme-accounting-page .ksme-section--alt{background:var(--ksme-cream)}
.kgrn-sme-accounting-page .ksme-eyebrow{display:inline-flex;align-items:center;gap:10px;margin:0 0 14px;font-family:var(--ksme-head);font-size:14px;font-weight:700;line-height:1.3;letter-spacing:.01em;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-eyebrow::before{content:"";flex:none;width:22px;height:2px;border-radius:2px;background:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-h2{margin:0 0 16px;font-size:clamp(27px,1.6vw + 18px,40px);font-weight:800;line-height:1.15;letter-spacing:-.02em;text-wrap:balance}
.kgrn-sme-accounting-page .ksme-h3{margin:0 0 8px;font-size:clamp(17px,.3vw + 16px,19px);font-weight:700;line-height:1.35;letter-spacing:-.005em}
.kgrn-sme-accounting-page .ksme-intro{max-width:68ch;font-size:clamp(16.5px,.35vw + 15px,18px);line-height:1.7;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-lede{max-width:70ch;font-size:clamp(16.5px,.35vw + 15px,18px);line-height:1.7;color:var(--ksme-text)}
.kgrn-sme-accounting-page .ksme-head-split{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr);gap:clamp(20px,4vw,64px);align-items:center;margin:0 0 clamp(32px,4vw,52px)}
.kgrn-sme-accounting-page .ksme-head-split .ksme-h2{margin:0}
.kgrn-sme-accounting-page .ksme-link{color:var(--ksme-orange-600);font-weight:600;text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:3px;text-decoration-color:rgba(194,64,15,.4);transition:color var(--ksme-dur) ease,text-decoration-color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-link:hover{color:var(--ksme-orange-700);text-decoration-color:currentColor}
.kgrn-sme-accounting-page .ksme-note{display:flex;gap:12px;align-items:flex-start;padding:16px 18px;border-radius:var(--ksme-r);background:var(--ksme-orange-100);color:var(--ksme-ink);font-size:15px;line-height:1.6}
.kgrn-sme-accounting-page .ksme-note .ksme-ico{margin-top:1px;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-small{font-size:13.5px;line-height:1.6;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-check{display:inline-grid;place-items:center;flex:none;width:22px;height:22px;margin-top:1px;border-radius:50%;background:var(--ksme-orange-100);color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-check .ksme-ico{width:14px;height:14px;stroke-width:2.4}
.kgrn-sme-accounting-page .ksme-icon-tile{display:grid;place-items:center;flex:none;width:44px;height:44px;border-radius:10px;background:var(--ksme-orange-100);color:var(--ksme-orange-600)}

/* ===== Buttons ===== */
.kgrn-sme-accounting-page .ksme-actions{display:flex;flex-wrap:wrap;gap:12px}
.kgrn-sme-accounting-page .ksme-btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:52px;margin:0;padding:13px 24px;border:1.5px solid transparent;border-radius:8px;box-shadow:none;font-family:var(--ksme-head);font-size:16px;font-weight:700;line-height:1.2;letter-spacing:0;text-align:center;text-decoration:none;text-transform:none;white-space:nowrap;cursor:pointer;transition:background-color var(--ksme-dur) ease,border-color var(--ksme-dur) ease,color var(--ksme-dur) ease,box-shadow var(--ksme-dur) ease,transform var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-btn .ksme-ico{width:20px;height:20px}
.kgrn-sme-accounting-page .ksme-btn--primary{background:var(--ksme-orange-600);color:#fff;box-shadow:0 1px 2px rgba(156,48,9,.2),0 10px 22px -12px rgba(194,64,15,.7)}
.kgrn-sme-accounting-page .ksme-btn--primary:hover,
.kgrn-sme-accounting-page .ksme-btn--primary:focus-visible{background:var(--ksme-orange-700);color:#fff;transform:translateY(var(--ksme-lift))}
.kgrn-sme-accounting-page .ksme-btn--outline{background:#fff;color:var(--ksme-ink);border-color:var(--ksme-line-strong)}
.kgrn-sme-accounting-page .ksme-btn--outline:hover,
.kgrn-sme-accounting-page .ksme-btn--outline:focus-visible{background:#fff;color:var(--ksme-ink);border-color:var(--ksme-ink);transform:translateY(var(--ksme-lift))}
.kgrn-sme-accounting-page .ksme-btn--ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.5)}
.kgrn-sme-accounting-page .ksme-btn--ghost:hover,
.kgrn-sme-accounting-page .ksme-btn--ghost:focus-visible{background:rgba(255,255,255,.1);color:#fff;border-color:#fff;transform:translateY(var(--ksme-lift))}

/* ===== Hero ===== */
.kgrn-sme-accounting-page .ksme-hero{padding:clamp(20px,2.6vw,32px) 0 clamp(36px,4.5vw,56px);background-color:var(--ksme-cream);background-image:radial-gradient(640px 420px at 90% 6%,rgba(242,93,35,.09),rgba(242,93,35,0) 70%);border-bottom:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-breadcrumb{margin:0 0 clamp(28px,4vw,52px)}
.kgrn-sme-accounting-page .ksme-breadcrumb ol{display:flex;flex-wrap:wrap;align-items:center;gap:6px 10px;font-size:14px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-breadcrumb li{display:inline-flex;align-items:center;gap:10px}
.kgrn-sme-accounting-page .ksme-breadcrumb li + li::before{content:"";flex:none;width:6px;height:6px;border-top:1.5px solid #B4A99F;border-right:1.5px solid #B4A99F;transform:rotate(45deg)}
.kgrn-sme-accounting-page .ksme-breadcrumb a{color:var(--ksme-muted);text-decoration:none;border-bottom:1px solid transparent;transition:color var(--ksme-dur) ease,border-color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-breadcrumb a:hover{color:var(--ksme-orange-600);border-bottom-color:currentColor}
.kgrn-sme-accounting-page .ksme-breadcrumb [aria-current="page"]{font-weight:600;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-hero-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:clamp(32px,5vw,72px);align-items:center}
.kgrn-sme-accounting-page .ksme-h1{margin:0 0 20px;font-size:clamp(32px,2.3vw + 20px,54px);font-weight:800;line-height:1.08;letter-spacing:-.025em;text-wrap:balance}
.kgrn-sme-accounting-page .ksme-h1-accent{color:var(--ksme-orange);white-space:nowrap}
.kgrn-sme-accounting-page .ksme-hero-lead{max-width:60ch;margin:0 0 12px;font-size:clamp(17px,.4vw + 15.5px,19px);line-height:1.65;color:var(--ksme-text)}
.kgrn-sme-accounting-page .ksme-hero-sub{max-width:60ch;font-size:16px;line-height:1.65;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-hero-points{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 24px;margin:26px 0 0}
.kgrn-sme-accounting-page .ksme-hero-points li{display:flex;align-items:flex-start;gap:10px;font-size:15px;font-weight:500;line-height:1.45;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-hero .ksme-actions{margin:30px 0 0}
.kgrn-sme-accounting-page .ksme-hero-meta{margin:16px 0 0;font-size:14.5px;line-height:1.6;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-hero-meta a{font-weight:600;color:var(--ksme-ink);text-decoration:underline;text-underline-offset:3px;text-decoration-color:var(--ksme-line-strong)}
.kgrn-sme-accounting-page .ksme-hero-meta a:hover{color:var(--ksme-orange-600);text-decoration-color:currentColor}
.kgrn-sme-accounting-page .ksme-toc{display:flex;flex-wrap:wrap;align-items:center;gap:10px 16px;margin:clamp(36px,4.5vw,56px) 0 0;padding:18px 0 0;border-top:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-toc-label{font-family:var(--ksme-head);font-size:14px;font-weight:700;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-toc-list{display:flex;flex-wrap:wrap;gap:8px}
.kgrn-sme-accounting-page .ksme-toc-list a{display:inline-flex;align-items:center;min-height:38px;padding:7px 14px;border:1px solid var(--ksme-line-strong);border-radius:6px;background:#fff;font-size:14px;font-weight:500;line-height:1.3;color:var(--ksme-text);text-decoration:none;transition:border-color var(--ksme-dur) ease,color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-toc-list a:hover{border-color:var(--ksme-orange);color:var(--ksme-orange-600)}

/* ===== Hero visual: ledger, monthly close card, key dates (decorative, in normal flow) ===== */
.kgrn-sme-accounting-page .ksme-hero-visual{justify-self:end;width:100%;max-width:560px;container-type:inline-size}
.kgrn-sme-accounting-page .ksme-v{display:grid;grid-template-columns:repeat(12,minmax(0,1fr));grid-template-rows:repeat(12,minmax(0,1fr));aspect-ratio:1/1.04;font-family:var(--ksme-body);font-size:14px;font-size:clamp(9px,2.7cqw,15px);line-height:1.35;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-v > *{min-width:0}
.kgrn-sme-accounting-page .ksme-v-bg{grid-area:1/1/13/13;display:flex;align-items:flex-end;overflow:hidden;border:1px solid #F3D9C8;border-radius:20px;background-color:var(--ksme-orange-100);background-image:linear-gradient(90deg,rgba(194,64,15,0) 11%,rgba(194,64,15,.16) 11%,rgba(194,64,15,.16) calc(11% + 1px),rgba(194,64,15,0) calc(11% + 1px)),repeating-linear-gradient(180deg,rgba(194,64,15,0) 0,rgba(194,64,15,0) 27px,rgba(194,64,15,.09) 27px,rgba(194,64,15,.09) 28px)}
.kgrn-sme-accounting-page .ksme-v-scene{display:block;width:100%;height:auto}
.kgrn-sme-accounting-page .ksme-v-chip{grid-area:1/4/3/13;z-index:3;align-self:center;justify-self:end;display:inline-flex;align-items:center;gap:.55em;margin-right:1.3em;padding:.6em 1em;border:1px solid #F0DDD0;border-radius:.6em;background:#fff;box-shadow:0 .7em 1.6em -.9em rgba(120,48,12,.4);font-size:.8em;font-weight:600;white-space:nowrap}
.kgrn-sme-accounting-page .ksme-v-chip .ksme-ico{width:1.35em;height:1.35em;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-v-close{grid-area:3/2/11/12;z-index:2;align-self:start;padding:1.2em 1.35em 1.05em;border:1px solid #F0E1D6;border-radius:1em;background:#fff;box-shadow:0 1px 2px rgba(21,23,28,.05),0 1.8em 3.2em -1.6em rgba(120,48,12,.34)}
.kgrn-sme-accounting-page .ksme-v-head{display:flex;align-items:center;gap:.8em;padding-bottom:.95em;border-bottom:1px solid #F2E8E1}
.kgrn-sme-accounting-page .ksme-v-icon{display:grid;place-items:center;flex:none;width:2.6em;height:2.6em;border-radius:.7em;background:var(--ksme-orange-600);color:#fff}
.kgrn-sme-accounting-page .ksme-v-icon .ksme-ico{width:1.4em;height:1.4em}
.kgrn-sme-accounting-page .ksme-v-heading{display:flex;flex:1;flex-direction:column;min-width:0}
.kgrn-sme-accounting-page .ksme-v-kicker{font-size:.74em;font-weight:600;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-v-title{font-family:var(--ksme-head);font-size:1.08em;font-weight:800;letter-spacing:-.01em;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-v-status{flex:none;padding:.35em .75em;border-radius:.5em;background:var(--ksme-orange-100);font-size:.72em;font-weight:700;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-v-tasks{display:grid;gap:.62em;padding:.95em 0}
.kgrn-sme-accounting-page .ksme-v-task{display:flex;align-items:center;gap:.65em;font-size:.82em;font-weight:500;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-v-tick{display:grid;place-items:center;flex:none;width:1.45em;height:1.45em;border-radius:50%;background:var(--ksme-green-bg);color:var(--ksme-green)}
.kgrn-sme-accounting-page .ksme-v-tick .ksme-ico{width:1em;height:1em;stroke-width:2.6}
.kgrn-sme-accounting-page .ksme-v-tick--open{background:#fff;border:1.5px dashed #E2B9A1}
.kgrn-sme-accounting-page .ksme-v-pill{margin-left:auto;padding:.15em .6em;border-radius:.45em;font-size:.86em;font-weight:700;white-space:nowrap;background:var(--ksme-green-bg);color:var(--ksme-green)}
.kgrn-sme-accounting-page .ksme-v-pill--review{background:var(--ksme-amber-bg);color:var(--ksme-amber)}
.kgrn-sme-accounting-page .ksme-v-foot{display:flex;align-items:center;gap:1em;padding-top:.9em;border-top:1px dashed #EEDFD4}
.kgrn-sme-accounting-page .ksme-v-seal{display:grid;place-items:center;flex:none;width:2.7em;height:2.7em;border:1.5px dashed var(--ksme-orange);border-radius:50%;background:#FFF6F1;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-v-seal .ksme-ico{width:1.25em;height:1.25em;stroke-width:2.2}
.kgrn-sme-accounting-page .ksme-v-bars{flex:none;width:6.6em;height:auto}
.kgrn-sme-accounting-page .ksme-v-lines{display:grid;flex:1;gap:.45em}
.kgrn-sme-accounting-page .ksme-v-lines i{display:block;height:.45em;border-radius:1em;background:#F2EAE4}
.kgrn-sme-accounting-page .ksme-v-lines i + i{width:62%}
.kgrn-sme-accounting-page .ksme-v-cal{grid-area:8/1/13/9;z-index:4;align-self:start;margin:2.6em 0 0 1.2em;padding:1em 1.1em 1.05em;border:1px solid #F0E1D6;border-radius:1em;background:#fff;box-shadow:0 2em 3em -1.6em rgba(21,23,28,.3)}
.kgrn-sme-accounting-page .ksme-v-phead{display:flex;align-items:center;justify-content:space-between;gap:1em;margin-bottom:.7em}
.kgrn-sme-accounting-page .ksme-v-place{font-size:.72em;font-weight:700;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-v-dates{display:grid;gap:.5em;margin:0 0 .7em}
.kgrn-sme-accounting-page .ksme-v-dates li{display:flex;align-items:center;justify-content:space-between;gap:.8em;font-size:.8em;font-weight:500;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-v-when{flex:none;padding:.2em .6em;border-radius:.45em;background:#F6EEE8;font-size:.88em;font-weight:700;color:var(--ksme-text)}
.kgrn-sme-accounting-page .ksme-v-foot-note{display:block;padding-top:.6em;border-top:1px solid #F2E8E1;font-size:.7em;color:var(--ksme-muted)}

/* ===== Credibility strip ===== */
.kgrn-sme-accounting-page .ksme-trust{padding:clamp(40px,5vw,64px) 0;border-bottom:1px solid var(--ksme-line);background:#fff}
.kgrn-sme-accounting-page .ksme-trust-grid{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,2.15fr);gap:clamp(24px,4vw,56px);align-items:start}
.kgrn-sme-accounting-page .ksme-trust-lead{margin:0 0 10px;font-family:var(--ksme-head);font-size:20px;font-weight:800;line-height:1.3;letter-spacing:-.01em;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-trust-intro p + p{font-size:15px;line-height:1.65;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-trust-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:26px 32px}
.kgrn-sme-accounting-page .ksme-trust-item{display:grid;grid-template-columns:40px minmax(0,1fr);gap:14px;align-items:start}
.kgrn-sme-accounting-page .ksme-trust-item .ksme-icon-tile{width:40px;height:40px}
.kgrn-sme-accounting-page .ksme-trust-title{display:block;margin:0 0 3px;font-family:var(--ksme-head);font-size:15.5px;font-weight:700;line-height:1.35;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-trust-text{display:block;font-size:14.5px;line-height:1.55;color:var(--ksme-muted)}

/* ===== What is ===== */
.kgrn-sme-accounting-page .ksme-what-grid{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(0,.9fr);gap:clamp(28px,5vw,72px);align-items:start}
.kgrn-sme-accounting-page .ksme-answer{margin:6px 0 22px;padding:20px 24px;border:1px solid var(--ksme-line);border-left:3px solid var(--ksme-orange);border-radius:0 var(--ksme-r) var(--ksme-r) 0;background:var(--ksme-cream)}
.kgrn-sme-accounting-page .ksme-answer-label{display:block;margin:0 0 6px;font-family:var(--ksme-head);font-size:13px;font-weight:800;letter-spacing:.02em;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-answer p{font-size:17.5px;line-height:1.65;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-prose > p{margin:0 0 16px}
.kgrn-sme-accounting-page .ksme-prose > p:last-child{margin-bottom:0}
.kgrn-sme-accounting-page .ksme-split{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:22px}
.kgrn-sme-accounting-page .ksme-split-item{padding:16px 18px;border:1px solid var(--ksme-line);border-radius:var(--ksme-r);background:#fff}
.kgrn-sme-accounting-page .ksme-split-item .ksme-h3{margin:0 0 4px;font-size:16px}
.kgrn-sme-accounting-page .ksme-split-item p{font-size:14.5px;line-height:1.55;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-facts{overflow:hidden;border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:#fff;box-shadow:var(--ksme-shadow)}
.kgrn-sme-accounting-page .ksme-facts-head{display:flex;align-items:center;gap:12px;padding:18px 22px;background:var(--ksme-ink);color:#fff}
.kgrn-sme-accounting-page .ksme-facts-head .ksme-ico{color:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-facts-title{margin:0;font-size:16.5px;font-weight:800;line-height:1.3;color:#fff}
.kgrn-sme-accounting-page .ksme-facts-list{padding:4px 22px}
.kgrn-sme-accounting-page .ksme-facts-row{display:grid;grid-template-columns:112px minmax(0,1fr);gap:14px;padding:11px 0;border-bottom:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-facts-row:last-child{border-bottom:0}
.kgrn-sme-accounting-page .ksme-facts-row dt{font-size:13px;font-weight:600;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-facts-row dd{font-size:14.5px;font-weight:500;line-height:1.5;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-facts-note{padding:12px 22px 16px;border-top:1px solid var(--ksme-line);background:var(--ksme-cream);font-size:12.5px;line-height:1.55;color:var(--ksme-muted)}

/* ===== Why it matters: timeline + gains ===== */
.kgrn-sme-accounting-page .ksme-matters-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,1fr);gap:clamp(24px,4vw,56px);align-items:start}
.kgrn-sme-accounting-page .ksme-timeline{padding:6px 0 0}
.kgrn-sme-accounting-page .ksme-tl-item{display:grid;grid-template-columns:76px minmax(0,1fr);gap:18px;padding:0 0 22px;background-image:linear-gradient(var(--ksme-line-strong),var(--ksme-line-strong));background-repeat:no-repeat;background-size:2px 100%;background-position:37px 30px}
.kgrn-sme-accounting-page .ksme-tl-item:last-child{padding-bottom:0;background-size:0 0}
.kgrn-sme-accounting-page .ksme-tl-year{display:grid;place-items:center;width:76px;height:32px;border:1.5px solid #F4C9B2;border-radius:999px;background:#fff;font-family:var(--ksme-head);font-size:14px;font-weight:800;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-tl-item--next .ksme-tl-year{border-color:var(--ksme-ink);background:var(--ksme-ink);color:#fff}
.kgrn-sme-accounting-page .ksme-tl-item .ksme-h3{margin:4px 0 4px;font-size:16.5px}
.kgrn-sme-accounting-page .ksme-tl-item p{font-size:15px;line-height:1.6;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-gains{padding:clamp(22px,3vw,30px);border-radius:var(--ksme-r-lg);background:var(--ksme-ink);color:var(--ksme-dark-text)}
.kgrn-sme-accounting-page .ksme-gains .ksme-h3{margin:0 0 6px;color:#fff}
.kgrn-sme-accounting-page .ksme-gain{display:grid;grid-template-columns:22px minmax(0,1fr);gap:12px;padding:14px 0;border-top:1px solid var(--ksme-dark-line)}
.kgrn-sme-accounting-page .ksme-gain:first-child{border-top:0}
.kgrn-sme-accounting-page .ksme-gain .ksme-check{background:rgba(242,93,35,.18);color:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-gain strong{display:block;font-family:var(--ksme-head);font-size:15.5px;line-height:1.4;color:#fff}
.kgrn-sme-accounting-page .ksme-gain span{display:block;font-size:14.5px;line-height:1.55;color:var(--ksme-dark-muted)}

/* ===== Who + SME definition ===== */
.kgrn-sme-accounting-page .ksme-who-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:clamp(28px,5vw,72px);align-items:start}
.kgrn-sme-accounting-page .ksme-who-list{display:grid;grid-template-columns:minmax(0,1fr);border-top:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-who-item{display:grid;grid-template-columns:10px minmax(0,1fr);gap:14px;padding:13px 0;border-bottom:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-who-item::before{content:"";width:8px;height:8px;margin-top:8px;border-radius:2px;background:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-who-name{display:block;font-family:var(--ksme-head);font-size:15.5px;font-weight:700;line-height:1.4;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-who-desc{display:block;font-size:14.5px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-smedef{margin-top:24px}
.kgrn-sme-accounting-page .ksme-smedef-title{margin:0 0 12px;font-size:16px;font-weight:800}
.kgrn-sme-accounting-page .ksme-smedef-note{margin-top:10px}

/* ===== Services ===== */
.kgrn-sme-accounting-page .ksme-svc-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}
.kgrn-sme-accounting-page .ksme-svc{display:flex;flex-direction:column;height:100%;padding:22px 22px 24px;border:1px solid var(--ksme-line);border-radius:var(--ksme-r);background:#fff;transition:border-color var(--ksme-dur) ease,box-shadow var(--ksme-dur) ease,transform var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-svc:hover{border-color:#EBCBB8;box-shadow:var(--ksme-shadow);transform:translateY(var(--ksme-lift))}
.kgrn-sme-accounting-page .ksme-svc-top{display:flex;align-items:center;justify-content:space-between;margin:0 0 16px}
.kgrn-sme-accounting-page .ksme-svc-num{font-family:var(--ksme-head);font-size:13px;font-weight:800;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-svc .ksme-h3{margin:0 0 10px;font-size:17px}
.kgrn-sme-accounting-page .ksme-svc-list{display:grid;gap:7px;padding-top:12px;border-top:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-svc-list li{display:grid;grid-template-columns:12px minmax(0,1fr);gap:8px;font-size:14px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-svc-list li::before{content:"";width:6px;height:6px;margin-top:8px;border-radius:50%;background:var(--ksme-orange)}

/* ===== Tables (requirements, SME definition, comparison) ===== */
.kgrn-sme-accounting-page .ksme-table-wrap{overflow:hidden;border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:#fff;box-shadow:var(--ksme-shadow-sm)}
.kgrn-sme-accounting-page .ksme-table{width:100%;margin:0;border:0;border-collapse:collapse;border-spacing:0;table-layout:fixed;background:#fff;font-size:15px}
.kgrn-sme-accounting-page .ksme-table caption{height:1px;width:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.kgrn-sme-accounting-page .ksme-table th,
.kgrn-sme-accounting-page .ksme-table td{padding:16px 20px;border:0;border-bottom:1px solid var(--ksme-line);background:#fff;font-size:15px;line-height:1.55;text-align:left;vertical-align:top;color:var(--ksme-text)}
.kgrn-sme-accounting-page .ksme-table thead th{border-bottom:0;background:var(--ksme-ink);font-family:var(--ksme-head);font-weight:700;color:#fff}
.kgrn-sme-accounting-page .ksme-table tbody th{font-family:var(--ksme-head);font-weight:700;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-table tbody tr:last-child th,
.kgrn-sme-accounting-page .ksme-table tbody tr:last-child td{border-bottom:0}
.kgrn-sme-accounting-page .ksme-table--req thead th:first-child{width:21%}
.kgrn-sme-accounting-page .ksme-table--req thead th:last-child{width:27%}
.kgrn-sme-accounting-page .ksme-table--req td.ksme-basis{font-size:13.5px;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-table--compare thead th:first-child{width:20%}
.kgrn-sme-accounting-page .ksme-table--compare tbody td.ksme-col-out{background:#FFFBF8}
.kgrn-sme-accounting-page .ksme-table--sme th,
.kgrn-sme-accounting-page .ksme-table--sme td{padding:11px 12px;font-size:13.5px;line-height:1.45}
.kgrn-sme-accounting-page .ksme-table--sme thead th:first-child{width:19%}
.kgrn-sme-accounting-page .ksme-table-note{margin-top:18px}

/* ===== Process: onboarding, monthly cycle, year end ===== */
.kgrn-sme-accounting-page .ksme-bands{display:grid;gap:16px}
.kgrn-sme-accounting-page .ksme-band{display:grid;grid-template-columns:200px minmax(0,1fr);gap:18px 32px;padding:clamp(18px,2.4vw,24px);border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:#fff}
.kgrn-sme-accounting-page .ksme-band--cycle{border-top:3px solid var(--ksme-orange);background:var(--ksme-cream);box-shadow:var(--ksme-shadow-sm)}
.kgrn-sme-accounting-page .ksme-band-stage{font-size:12.5px;font-weight:700;letter-spacing:.04em;line-height:1.4;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-band-title{margin:2px 0 6px;font-family:var(--ksme-head);font-size:18px;font-weight:800;line-height:1.35;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-band-text{font-size:14px;line-height:1.55;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-band-steps{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}
.kgrn-sme-accounting-page .ksme-band--two .ksme-band-steps{grid-template-columns:repeat(2,minmax(0,1fr))}
.kgrn-sme-accounting-page .ksme-step{padding:16px;border:1px solid var(--ksme-line);border-radius:var(--ksme-r);background:var(--ksme-cream)}
.kgrn-sme-accounting-page .ksme-step-num{display:grid;place-items:center;width:34px;height:34px;margin:0 0 10px;border:1.5px solid #F4C9B2;border-radius:50%;background:#fff;font-family:var(--ksme-head);font-size:13.5px;font-weight:800;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-step .ksme-h3{margin:0 0 6px;font-size:15.5px}
.kgrn-sme-accounting-page .ksme-step p{font-size:14px;line-height:1.55;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-step .ksme-link{font-weight:500}
.kgrn-sme-accounting-page .ksme-cycle-track{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}
.kgrn-sme-accounting-page .ksme-node{padding:16px;border:1px solid var(--ksme-line);border-radius:var(--ksme-r);background:#fff}
.kgrn-sme-accounting-page .ksme-node:not(:last-child) .ksme-node-top::after{content:"";flex:none;width:8px;height:8px;margin-left:auto;margin-right:4px;border-top:2px solid var(--ksme-orange);border-right:2px solid var(--ksme-orange);transform:rotate(45deg)}
.kgrn-sme-accounting-page .ksme-node-top{display:flex;align-items:center;gap:10px;margin:0 0 8px}
.kgrn-sme-accounting-page .ksme-node-top .ksme-icon-tile{width:34px;height:34px;border-radius:8px}
.kgrn-sme-accounting-page .ksme-node-top .ksme-icon-tile .ksme-ico{width:18px;height:18px}
.kgrn-sme-accounting-page .ksme-node .ksme-h3{margin:0;font-size:15.5px}
.kgrn-sme-accounting-page .ksme-node p{font-size:14px;line-height:1.55;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-loop{display:flex;align-items:center;gap:10px;margin-top:12px;padding:10px 14px;border:1px dashed #E8BBA3;border-radius:var(--ksme-r);background:#fff;font-size:14px;font-weight:500;line-height:1.45;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-loop .ksme-ico{width:18px;height:18px;color:var(--ksme-orange-600)}

/* ===== Documents ===== */
.kgrn-sme-accounting-page .ksme-docs-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.kgrn-sme-accounting-page .ksme-docs-panel{padding:clamp(20px,2.6vw,28px);border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:#fff}
.kgrn-sme-accounting-page .ksme-docs-panel--monthly{border-top:3px solid var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-docs-head{display:flex;align-items:center;gap:12px;margin:0 0 14px}
.kgrn-sme-accounting-page .ksme-docs-head .ksme-h3{margin:0}
.kgrn-sme-accounting-page .ksme-docs-list li{display:grid;grid-template-columns:22px minmax(0,1fr);gap:10px;padding:9px 0;border-top:1px solid var(--ksme-line);font-size:15px;line-height:1.5;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-docs-foot{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:14px;margin-top:14px}

/* ===== Cost ===== */
.kgrn-sme-accounting-page .ksme-cost-grid{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,1fr);gap:18px;align-items:stretch}
.kgrn-sme-accounting-page .ksme-drivers{padding:clamp(22px,3vw,30px);border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:#fff;box-shadow:var(--ksme-shadow)}
.kgrn-sme-accounting-page .ksme-drivers .ksme-h3,
.kgrn-sme-accounting-page .ksme-predict .ksme-h3{margin:0 0 14px;font-size:18px;font-weight:800}
.kgrn-sme-accounting-page .ksme-driver-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 24px}
.kgrn-sme-accounting-page .ksme-driver{display:grid;grid-template-columns:28px minmax(0,1fr);gap:8px;padding:11px 0;border-top:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-driver-num{padding-top:1px;font-family:var(--ksme-head);font-size:13px;font-weight:800;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-driver strong{display:block;font-family:var(--ksme-head);font-size:15px;line-height:1.4;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-driver span{display:block;font-size:14px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-predict{display:flex;flex-direction:column;padding:clamp(22px,3vw,30px);border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:var(--ksme-cream)}
.kgrn-sme-accounting-page .ksme-predict-list li{display:grid;grid-template-columns:22px minmax(0,1fr);gap:10px;padding:10px 0;border-top:1px solid var(--ksme-line);font-size:15px;line-height:1.5;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-predict .ksme-small{margin-top:auto;padding-top:14px}
.kgrn-sme-accounting-page .ksme-cta-band{display:grid;grid-template-columns:minmax(0,1.25fr) auto;gap:24px 40px;align-items:center;margin-top:clamp(28px,4vw,44px);padding:clamp(26px,4vw,40px);border-radius:var(--ksme-r-lg);background-color:var(--ksme-ink);background-image:radial-gradient(460px 240px at 100% 0%,rgba(242,93,35,.24),rgba(242,93,35,0) 70%);color:var(--ksme-dark-text)}
.kgrn-sme-accounting-page .ksme-cta-band .ksme-h3{margin:0 0 8px;font-size:clamp(21px,1vw + 15px,26px);font-weight:800;color:#fff}
.kgrn-sme-accounting-page .ksme-cta-band p{max-width:58ch;font-size:15.5px;color:var(--ksme-dark-muted)}

/* ===== Why KGRN (dark) ===== */
.kgrn-sme-accounting-page .ksme-section--dark{background-color:var(--ksme-ink);background-image:radial-gradient(720px 400px at 0% 0%,rgba(242,93,35,.13),rgba(242,93,35,0) 70%);color:var(--ksme-dark-text)}
.kgrn-sme-accounting-page .ksme-section--dark .ksme-h2,
.kgrn-sme-accounting-page .ksme-section--dark .ksme-h3{color:#fff}
.kgrn-sme-accounting-page .ksme-section--dark .ksme-eyebrow{color:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-section--dark .ksme-intro{color:var(--ksme-dark-muted)}
.kgrn-sme-accounting-page .ksme-why-grid{display:grid;grid-template-columns:minmax(0,.95fr) minmax(0,1.35fr);gap:clamp(32px,5vw,80px);align-items:start}
.kgrn-sme-accounting-page .ksme-why-statement{margin:28px 0;padding:4px 0 4px 22px;border-left:3px solid var(--ksme-orange);font-family:var(--ksme-head);font-size:clamp(19px,.8vw + 15px,23px);font-weight:700;line-height:1.4;color:#fff}
.kgrn-sme-accounting-page .ksme-arrow-link{display:inline-flex;align-items:center;gap:8px;padding-bottom:4px;border-bottom:1.5px solid var(--ksme-orange);font-family:var(--ksme-head);font-weight:700;color:#fff;text-decoration:none;transition:gap var(--ksme-dur) ease,color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-arrow-link:hover{gap:12px;color:#fff}
.kgrn-sme-accounting-page .ksme-arrow-link .ksme-ico{width:18px;height:18px;color:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-why-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 36px}
.kgrn-sme-accounting-page .ksme-why-item{display:grid;grid-template-columns:34px minmax(0,1fr);gap:12px;padding:20px 0 22px;border-top:1px solid var(--ksme-dark-line)}
.kgrn-sme-accounting-page .ksme-why-num{padding-top:2px;font-family:var(--ksme-head);font-size:14px;font-weight:800;color:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-why-item .ksme-h3{margin:0 0 6px;font-size:16.5px}
.kgrn-sme-accounting-page .ksme-why-item p{font-size:14.5px;line-height:1.6;color:var(--ksme-dark-muted)}

/* ===== Support: who does what + related services ===== */
.kgrn-sme-accounting-page .ksme-support-grid{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.4fr);gap:18px;align-items:stretch}
.kgrn-sme-accounting-page .ksme-panel{padding:clamp(22px,3vw,32px);border-radius:var(--ksme-r-lg)}
.kgrn-sme-accounting-page .ksme-panel--client{border:1px solid #E7E2DD;background:var(--ksme-neutral)}
.kgrn-sme-accounting-page .ksme-panel--kgrn{border:1px solid var(--ksme-line);border-top:3px solid var(--ksme-orange);background:#fff;box-shadow:var(--ksme-shadow)}
.kgrn-sme-accounting-page .ksme-panel-kicker{display:flex;align-items:center;gap:10px;margin:0 0 6px;font-family:var(--ksme-head);font-size:13px;font-weight:800;letter-spacing:.02em;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-panel--kgrn .ksme-panel-kicker{color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-panel .ksme-h3{margin:0 0 14px}
.kgrn-sme-accounting-page .ksme-client-list li{padding:12px 0;border-bottom:1px solid #E3DED9}
.kgrn-sme-accounting-page .ksme-client-list li:last-child{border-bottom:0}
.kgrn-sme-accounting-page .ksme-client-list strong{display:block;font-size:15px;font-weight:600;line-height:1.45;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-client-list span{display:block;font-size:13.5px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-assist-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px 28px}
.kgrn-sme-accounting-page .ksme-assist-item{display:grid;grid-template-columns:22px minmax(0,1fr);gap:10px;font-size:14.5px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-assist-item .ksme-link{font-weight:500}
.kgrn-sme-accounting-page .ksme-assist-item strong{display:block;font-family:var(--ksme-head);font-size:15px;line-height:1.4;color:var(--ksme-ink)}

/* ===== Mistakes ===== */
.kgrn-sme-accounting-page .ksme-mistakes{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 44px}
.kgrn-sme-accounting-page .ksme-mistake{display:grid;grid-template-columns:48px minmax(0,1fr);gap:4px 16px;padding:20px 0 22px;border-top:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-mistake-num{font-family:var(--ksme-head);font-size:22px;font-weight:800;line-height:1.2;color:var(--ksme-orange)}
.kgrn-sme-accounting-page .ksme-mistake .ksme-h3{margin:0 0 6px;font-size:16.5px}
.kgrn-sme-accounting-page .ksme-mistake p{font-size:15px;line-height:1.6;color:var(--ksme-muted)}

/* ===== Industries and locations ===== */
.kgrn-sme-accounting-page .ksme-reach-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:18px;align-items:stretch}
.kgrn-sme-accounting-page .ksme-reach-panel{padding:clamp(22px,3vw,30px);border:1px solid var(--ksme-line);border-radius:var(--ksme-r-lg);background:#fff}
.kgrn-sme-accounting-page .ksme-reach-panel .ksme-h3{margin:0 0 12px}
.kgrn-sme-accounting-page .ksme-ind-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 24px}
.kgrn-sme-accounting-page .ksme-ind{padding:11px 0;border-top:1px solid var(--ksme-line)}
.kgrn-sme-accounting-page .ksme-ind strong{display:block;font-family:var(--ksme-head);font-size:15px;line-height:1.4;color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-ind span{display:block;font-size:14px;line-height:1.5;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-reach-panel--loc{background:var(--ksme-cream)}
.kgrn-sme-accounting-page .ksme-loc-text{margin:0 0 14px;font-size:15px;line-height:1.6;color:var(--ksme-text)}
.kgrn-sme-accounting-page .ksme-loc-list{display:flex;flex-wrap:wrap;gap:8px}
.kgrn-sme-accounting-page .ksme-loc-list a{display:inline-flex;align-items:center;gap:8px;min-height:40px;padding:8px 14px;border:1px solid var(--ksme-line-strong);border-radius:6px;background:#fff;font-size:14.5px;font-weight:600;line-height:1.3;color:var(--ksme-ink);text-decoration:none;transition:border-color var(--ksme-dur) ease,color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-loc-list a:hover{border-color:var(--ksme-orange);color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-loc-list .ksme-ico{width:16px;height:16px;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-loc-note{margin-top:14px}

/* ===== FAQ ===== */
.kgrn-sme-accounting-page .ksme-faq-grid{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.55fr);gap:clamp(28px,5vw,72px);align-items:start}
.kgrn-sme-accounting-page .ksme-faq-aside .ksme-h2{font-size:clamp(26px,1.1vw + 18px,34px)}
.kgrn-sme-accounting-page .ksme-faq-aside .ksme-intro{margin-bottom:22px}
.kgrn-sme-accounting-page .ksme-faq-list{display:grid;gap:10px}
.kgrn-sme-accounting-page .ksme-faq-item{border:1px solid var(--ksme-line);border-radius:var(--ksme-r);background:#fff;transition:border-color var(--ksme-dur) ease,box-shadow var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-faq-item.is-open{border-color:#EFC7B1;box-shadow:var(--ksme-shadow)}
.kgrn-sme-accounting-page .ksme-faq-q{margin:0;font-size:inherit;font-weight:inherit;line-height:inherit}
.kgrn-sme-accounting-page .ksme-faq-btn{display:flex;align-items:center;justify-content:space-between;gap:16px;width:100%;min-height:0;margin:0;padding:18px 20px;border:0;border-radius:var(--ksme-r);background:transparent;box-shadow:none;font-family:var(--ksme-head);font-size:16.5px;font-weight:700;line-height:1.4;letter-spacing:0;text-align:left;text-transform:none;white-space:normal;color:var(--ksme-ink);cursor:pointer;transition:color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-faq-btn:hover,
.kgrn-sme-accounting-page .ksme-faq-btn:focus{background:transparent;box-shadow:none;color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-faq-icon{display:grid;place-items:center;flex:none;width:30px;height:30px;border-radius:50%;background:var(--ksme-orange-100);color:var(--ksme-orange-600);transition:transform var(--ksme-dur) ease,background-color var(--ksme-dur) ease,color var(--ksme-dur) ease}
.kgrn-sme-accounting-page .ksme-faq-icon .ksme-ico{width:16px;height:16px;stroke-width:2.2}
.kgrn-sme-accounting-page .ksme-faq-btn[aria-expanded="true"] .ksme-faq-icon{transform:rotate(45deg);background:var(--ksme-orange-600);color:#fff}
.kgrn-sme-accounting-page .ksme-faq-panel{padding:0 20px 20px}
.kgrn-sme-accounting-page .ksme-faq-panel[hidden]{display:none}
.kgrn-sme-accounting-page .ksme-faq-panel p{font-size:15.5px;line-height:1.7;color:var(--ksme-text)}
.kgrn-sme-accounting-page .ksme-disclaimer{margin-top:22px;font-size:13px;line-height:1.6;color:var(--ksme-muted)}

/* ===== Final CTA ===== */
.kgrn-sme-accounting-page .ksme-final{padding:clamp(56px,7vw,96px) 0 0;background-color:var(--ksme-orange-700);background-image:radial-gradient(760px 420px at 0% 0%,rgba(242,93,35,.28),rgba(242,93,35,0) 65%),radial-gradient(560px 340px at 100% 100%,rgba(21,23,28,.26),rgba(21,23,28,0) 70%);color:#fff;scroll-margin-top:110px}
.kgrn-sme-accounting-page .ksme-final-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,.9fr);gap:clamp(28px,5vw,72px);align-items:center}
.kgrn-sme-accounting-page .ksme-final .ksme-eyebrow{color:#fff}
.kgrn-sme-accounting-page .ksme-final .ksme-eyebrow::before{background:#fff}
.kgrn-sme-accounting-page .ksme-final .ksme-h2{color:#fff}
.kgrn-sme-accounting-page .ksme-final-text{max-width:60ch;font-size:clamp(16.5px,.35vw + 15px,18px);line-height:1.7;color:rgba(255,255,255,.94)}
.kgrn-sme-accounting-page .ksme-final-chips{display:flex;flex-wrap:wrap;gap:8px;margin-top:22px}
.kgrn-sme-accounting-page .ksme-final-chips li{padding:7px 12px;border:1px solid rgba(255,255,255,.25);border-radius:6px;background:rgba(255,255,255,.1);font-size:14px;font-weight:500;line-height:1.3;color:#fff}
.kgrn-sme-accounting-page .ksme-final-card{padding:clamp(22px,3vw,32px);border-radius:var(--ksme-r-lg);background:#fff;color:var(--ksme-text);box-shadow:0 24px 48px -24px rgba(0,0,0,.45)}
.kgrn-sme-accounting-page .ksme-final-card .ksme-h3{margin:0 0 4px}
.kgrn-sme-accounting-page .ksme-final-card > p{font-size:14.5px;line-height:1.6;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-final-card .ksme-actions{flex-direction:column;margin:18px 0 16px}
.kgrn-sme-accounting-page .ksme-final-card .ksme-btn{width:100%}
.kgrn-sme-accounting-page .ksme-final-address{padding-top:16px;border-top:1px solid var(--ksme-line);font-size:14px;line-height:1.65;color:var(--ksme-muted)}
.kgrn-sme-accounting-page .ksme-final-address strong{color:var(--ksme-ink)}
.kgrn-sme-accounting-page .ksme-final-address a{font-weight:600;color:var(--ksme-ink);text-decoration:none}
.kgrn-sme-accounting-page .ksme-final-address a:hover{color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-final-card a:focus-visible{outline-color:var(--ksme-orange-600)}
.kgrn-sme-accounting-page .ksme-final-scene{display:block;width:100%;height:auto;margin-top:clamp(40px,6vw,72px);fill:rgba(255,255,255,.08)}

/* ===== Reveal (JS adds .ksme-reveal-ready; content stays visible without JS) ===== */
.kgrn-sme-accounting-page.ksme-reveal-ready [data-ksme-reveal]{opacity:0;transform:translateY(14px);transition:opacity .6s ease,transform .6s ease}
.kgrn-sme-accounting-page.ksme-reveal-ready [data-ksme-reveal].is-visible{opacity:1;transform:none}

/* ===== Responsive ===== */
@media (max-width:1100px){
  .kgrn-sme-accounting-page .ksme-svc-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .kgrn-sme-accounting-page .ksme-trust-grid{grid-template-columns:1fr}
  .kgrn-sme-accounting-page .ksme-band{grid-template-columns:minmax(0,1fr)}
}
@media (max-width:980px){
  .kgrn-sme-accounting-page .ksme-hero-grid,
  .kgrn-sme-accounting-page .ksme-what-grid,
  .kgrn-sme-accounting-page .ksme-matters-grid,
  .kgrn-sme-accounting-page .ksme-who-grid,
  .kgrn-sme-accounting-page .ksme-cost-grid,
  .kgrn-sme-accounting-page .ksme-why-grid,
  .kgrn-sme-accounting-page .ksme-support-grid,
  .kgrn-sme-accounting-page .ksme-reach-grid,
  .kgrn-sme-accounting-page .ksme-faq-grid,
  .kgrn-sme-accounting-page .ksme-final-grid,
  .kgrn-sme-accounting-page .ksme-head-split{grid-template-columns:minmax(0,1fr)}
  .kgrn-sme-accounting-page .ksme-head-split{align-items:start}
  .kgrn-sme-accounting-page .ksme-hero-visual{justify-self:center;max-width:540px}
  .kgrn-sme-accounting-page .ksme-why-statement{margin:22px 0}
  .kgrn-sme-accounting-page .ksme-table--compare thead th:first-child{width:25%}
  .kgrn-sme-accounting-page .ksme-table--req thead th:first-child{width:24%}
  .kgrn-sme-accounting-page .ksme-band-steps,
  .kgrn-sme-accounting-page .ksme-cycle-track{grid-template-columns:repeat(2,minmax(0,1fr))}
  .kgrn-sme-accounting-page .ksme-node:nth-child(2) .ksme-node-top::after{display:none}
}
@media (max-width:760px){
  .kgrn-sme-accounting-page .ksme-trust-list,
  .kgrn-sme-accounting-page .ksme-split,
  .kgrn-sme-accounting-page .ksme-band-steps,
  .kgrn-sme-accounting-page .ksme-band--two .ksme-band-steps,
  .kgrn-sme-accounting-page .ksme-cycle-track,
  .kgrn-sme-accounting-page .ksme-docs-grid,
  .kgrn-sme-accounting-page .ksme-docs-foot,
  .kgrn-sme-accounting-page .ksme-driver-list,
  .kgrn-sme-accounting-page .ksme-why-list,
  .kgrn-sme-accounting-page .ksme-assist-list,
  .kgrn-sme-accounting-page .ksme-mistakes,
  .kgrn-sme-accounting-page .ksme-ind-list{grid-template-columns:minmax(0,1fr)}
  .kgrn-sme-accounting-page .ksme-trust-list{gap:20px}
  .kgrn-sme-accounting-page .ksme-node:not(:last-child) .ksme-node-top::after{display:block;transform:rotate(135deg)}
  .kgrn-sme-accounting-page .ksme-cta-band{grid-template-columns:minmax(0,1fr)}
  /* Tables become stacked cards */
  .kgrn-sme-accounting-page .ksme-table-wrap{overflow:visible;border:0;border-radius:0;background:transparent;box-shadow:none}
  .kgrn-sme-accounting-page .ksme-table,
  .kgrn-sme-accounting-page .ksme-table tbody,
  .kgrn-sme-accounting-page .ksme-table tr,
  .kgrn-sme-accounting-page .ksme-table th,
  .kgrn-sme-accounting-page .ksme-table td{display:block;width:100%}
  .kgrn-sme-accounting-page .ksme-table{background:transparent}
  .kgrn-sme-accounting-page .ksme-table thead{display:block;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}
  .kgrn-sme-accounting-page .ksme-table tbody tr{margin:0 0 12px;overflow:hidden;border:1px solid var(--ksme-line);border-radius:var(--ksme-r);background:#fff}
  .kgrn-sme-accounting-page .ksme-table tbody th{padding:12px 16px;border-bottom:0;background:var(--ksme-ink);color:#fff}
  .kgrn-sme-accounting-page .ksme-table tbody td{padding:12px 16px 14px}
  .kgrn-sme-accounting-page .ksme-table tbody td::before{content:attr(data-label);display:block;margin:0 0 3px;font-family:var(--ksme-head);font-size:12.5px;font-weight:800;color:var(--ksme-orange-600)}
  .kgrn-sme-accounting-page .ksme-table tbody tr td:last-child{border-bottom:0}
  .kgrn-sme-accounting-page .ksme-table tbody tr:last-child td:not(:last-child){border-bottom:1px solid var(--ksme-line)}
}
@media (max-width:560px){
  .kgrn-sme-accounting-page .ksme-hero-points,
  .kgrn-sme-accounting-page .ksme-svc-grid{grid-template-columns:minmax(0,1fr)}
  .kgrn-sme-accounting-page .ksme-actions{flex-direction:column}
  .kgrn-sme-accounting-page .ksme-actions .ksme-btn{width:100%}
  .kgrn-sme-accounting-page .ksme-facts-row{grid-template-columns:minmax(0,1fr);gap:2px}
  .kgrn-sme-accounting-page .ksme-answer{padding:18px 18px}
  .kgrn-sme-accounting-page .ksme-tl-item{grid-template-columns:64px minmax(0,1fr);gap:14px;background-position:31px 30px}
  .kgrn-sme-accounting-page .ksme-tl-year{width:64px}
  .kgrn-sme-accounting-page .ksme-faq-btn{padding:16px 16px;font-size:16px}
  .kgrn-sme-accounting-page .ksme-faq-panel{padding:0 16px 18px}
  .kgrn-sme-accounting-page .ksme-toc-list a{min-height:40px}
}
@media (prefers-reduced-motion:reduce){
  .kgrn-sme-accounting-page{--ksme-dur:0s;--ksme-lift:0px}
}/* End custom CSS */