.ca-site{--ca-rule:#dedfe2;--ca-muted:#636973;--ca-blue:#0066e6;color:#101114;background:#fff}
.ca-site [hidden]{display:none!important}
.ca-site .header-inner{gap:18px}.ca-site .nav-link,.ca-site .nav-trigger{padding-inline:12px}.ca-site [data-resources-current]:after{content:'';position:absolute;bottom:0;left:12px;right:12px;height:3px;background:#ffa300}
.ca-wrap{width:calc(100% - 96px);max-width:1200px;margin-inline:auto}
.ca-breadcrumb{display:flex;align-items:center;flex-wrap:wrap;gap:9px;font-size:14px;line-height:1.6;color:#747983;margin-bottom:25px}.ca-breadcrumb a:hover{color:var(--ca-blue)}.ca-breadcrumb>span[aria-hidden]{color:#bcc0c6}
.ca-directory-intro{padding:31px 0 36px;border-bottom:1px solid var(--ca-rule);background:#f8f9fb}
.ca-directory-intro h1{font-size:46px;font-weight:600;line-height:1.15;letter-spacing:-1.3px}
.ca-directory-intro>.ca-wrap>p{font-size:17px;color:#5b626d;line-height:1.65;max-width:760px;margin-top:14px}
.ca-search{display:flex;align-items:center;gap:14px;max-width:760px;margin-top:24px;background:#fff;border:1px solid #bcc3ce;border-radius:4px;min-height:56px;padding:0 17px;box-shadow:0 2px 3px #10203a04}
.ca-search:focus-within{border-color:var(--ca-blue);box-shadow:0 0 0 2px #0066e61a}.ca-search>svg{color:#5d6877;flex-shrink:0}.ca-search input{display:block;flex:1;width:100%;min-width:0;min-height:54px;font-size:16px;border:0;background:none;outline:none;border-radius:0;color:#101114;padding:12px 0}.ca-search input:focus-visible{outline:none}.ca-search input::placeholder{color:#707b8b}.ca-search input::-webkit-search-cancel-button{-webkit-appearance:none}
.ca-search>button{width:30px;height:32px;flex-shrink:0;background:none;color:#687384;font:25px/1 Arial;padding:0;border-radius:3px}.ca-search>button:hover{background:#f1f3f7;color:#101114}
.ca-directory-layout{display:grid;grid-template-columns:220px minmax(0,1fr);gap:64px;align-items:start;padding-top:40px;padding-bottom:52px}
.ca-topic-nav{position:sticky;top:108px;min-width:0}.ca-topic-nav h2{font-size:14px;text-transform:uppercase;letter-spacing:1px;color:#757c87;font-weight:600;margin-bottom:15px}.ca-topic-nav nav{display:flex;flex-direction:column;gap:3px}
.ca-topic-nav nav a{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:11px 12px;font-size:14px;line-height:1.4;color:#5a626f;border-radius:3px;border-left:2px solid transparent}.ca-topic-nav nav a small{font-size:14px;color:#697586;font-weight:400}.ca-topic-nav nav a:hover{background:#f6f7f9;color:#101114}.ca-topic-nav nav a[aria-current=page]{border-left-color:var(--ca-blue);background:#f0f5fd;color:#0057c5;font-weight:600}.ca-topic-nav nav a[aria-current=page] small{color:#4c80c3}
.ca-journal-link{display:flex;align-items:center;justify-content:space-between;gap:15px;font-size:14px;color:#687384;margin:24px 12px 0;padding-top:20px;border-top:1px solid var(--ca-rule)}.ca-journal-link:hover{color:var(--ca-blue)}
.ca-question-index{min-width:0}.ca-mobile-topics{display:none}
.ca-list-heading{display:flex;align-items:center;gap:15px;margin-bottom:26px;min-height:29px}.ca-list-heading h2{font-size:23px;letter-spacing:-.4px;line-height:1.3}.ca-list-heading>span{font-size:14px;color:#6b7482;margin-left:auto;white-space:nowrap}.ca-list-heading>button{font-size:14px;background:none;color:var(--ca-blue);padding:2px 0;white-space:nowrap}
.ca-question-group{margin-top:35px;scroll-margin-top:110px}.ca-question-group:first-child{margin-top:0}.ca-question-group h3{font-size:14px;font-weight:600;color:#5f6976;letter-spacing:.1px;padding-bottom:12px;border-bottom:1px solid var(--ca-rule)}
.ca-question-group ul{list-style:none;margin:0;padding:0}.ca-question-group li{margin:0;padding:0;border-bottom:1px solid #eaecf0}.ca-question-group li>a{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:18px 0;font-size:17px;font-weight:400;line-height:1.5}.ca-question-group li>a:hover{color:var(--ca-blue)}.ca-question-group li>a>svg{color:#939ba7;flex-shrink:0;transition:transform .15s}.ca-question-group li>a:hover>svg{color:var(--ca-blue);transform:translateX(3px)}
.ca-contact-note{display:flex;align-items:baseline;justify-content:space-between;gap:12px 25px;flex-wrap:wrap;border-top:1px solid var(--ca-rule);border-bottom:1px solid var(--ca-rule);padding:21px 0;margin:39px 0 26px}.ca-contact-note p{font-size:14px;color:#6c7481;line-height:1.6}.ca-contact-note a{font-size:14px;font-weight:600;color:var(--ca-blue);white-space:nowrap}
.ca-end-contact{padding:25px;background:#f6f8fb;border:1px solid #e4e8ef;border-radius:4px;display:flex;align-items:center;justify-content:space-between;gap:25px}.ca-end-contact h2{font-size:19px;line-height:1.35;letter-spacing:-.25px}.ca-end-contact p{font-size:14px;line-height:1.75;color:#747d8b;margin-top:8px;max-width:460px}.ca-end-contact .button{font-size:14px;min-height:43px;padding:11px 17px;gap:28px;border-radius:4px;white-space:nowrap;flex-shrink:0}
.ca-directory-footnote{font-size:14px;color:#6b7789;margin-top:19px}.ca-empty{padding:25px 0 40px;border-top:1px solid var(--ca-rule)}.ca-empty h3{font-size:20px;font-weight:600;margin-bottom:10px}.ca-empty p{font-size:14px;line-height:1.7;color:#737c89}.ca-empty button,.ca-empty>a{display:inline-block;font-size:14px;background:none;color:var(--ca-blue);font-weight:600;padding:20px 22px 0 0}.ca-nojs{font-size:14px;line-height:1.7;color:#737c89;margin-top:20px}
.ca-reading-layout{display:grid;grid-template-columns:minmax(0,800px) minmax(0,240px);gap:68px;align-items:start;padding-top:36px;padding-bottom:55px;justify-content:space-between}
.ca-article-content{min-width:0}.ca-answer-header h1{font-size:42px;font-weight:600;line-height:1.18;letter-spacing:-1.1px;max-width:800px}.ca-answer-header>p{display:flex;align-items:center;flex-wrap:wrap;gap:9px;font-size:14px;color:#7c8593;line-height:1.6;margin-top:21px;padding-bottom:24px;border-bottom:1px solid var(--ca-rule)}
.ca-direct-answer{padding:24px 0 16px}.ca-direct-answer>p{font-size:21px;line-height:1.8;color:#343b46;letter-spacing:-.15px}
.ca-prose{padding:24px 0 9px}.ca-article-content section{scroll-margin-top:110px}.ca-prose h2,.ca-checklist h2,.ca-faq>h2,.ca-sources h2,.ca-calculator h2{font-size:26px;font-weight:600;line-height:1.3;letter-spacing:-.45px;margin-bottom:17px}.ca-prose p,.ca-prose li{font-size:16px;line-height:1.9;color:#545e6c}.ca-prose ul{margin:18px 0 0;padding-left:22px}.ca-prose li{padding-left:3px;margin:7px 0}.ca-prose li::marker{color:#7a8697}
.ca-example{background:#f6f7f9;border-left:2px solid #aeb8c5;padding:22px 25px;margin:25px 0 31px}.ca-example-label{font-size:14px!important;font-weight:600;letter-spacing:.6px;text-transform:uppercase;color:#68778b!important;margin-bottom:10px}.ca-example h2{font-size:21px;font-weight:600;line-height:1.35;letter-spacing:-.25px;margin-bottom:13px}.ca-example>p:not(.ca-example-label){font-size:15px;line-height:1.85;color:#606b7b}
.ca-checklist{padding:13px 0 9px}.ca-checklist ul{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:0 28px}.ca-checklist li{display:flex;align-items:baseline;gap:12px;padding:13px 0;border-bottom:1px solid #eaecf0;font-size:14px;line-height:1.6;color:#566170}.ca-checklist li:before{content:'✓';color:#3670b9;font-size:14px;flex-shrink:0}
.ca-faq{padding:14px 0 28px}.ca-faq>h2{margin-bottom:19px}.ca-faq details{border-top:1px solid var(--ca-rule)}.ca-faq details:last-child{border-bottom:1px solid var(--ca-rule)}.ca-faq summary{display:flex;align-items:baseline;justify-content:space-between;gap:20px;padding:19px 0;cursor:pointer;list-style:none}.ca-faq summary::-webkit-details-marker{display:none}.ca-faq h3{font-size:15px;font-weight:600;line-height:1.55;letter-spacing:0}.ca-faq summary>span{font-size:20px;line-height:1;color:#8993a2;font-weight:400;flex-shrink:0}.ca-faq details[open] summary>span{transform:rotate(45deg)}.ca-faq details>div{padding:0 24px 21px 0}.ca-faq details>div p{font-size:14px;line-height:1.9;color:#657080}
.ca-sources{padding:25px 0 16px}.ca-sources h2{font-size:23px;margin-bottom:14px}.ca-sources>p{font-size:14px;line-height:1.85;color:#6b7789}.ca-sources ul{list-style:none;padding:0;margin:20px 0 25px}.ca-sources li{margin-bottom:20px}.ca-sources li>a{font-size:14px;line-height:1.75;font-weight:600;color:#3f5067;text-decoration:underline;text-underline-offset:4px}.ca-sources li>a:hover{color:var(--ca-blue)}.ca-sources li p{font-size:14px;line-height:1.8;color:#6b7789;margin-top:5px}.ca-sources .ca-disclosure{font-size:14px;border-top:1px solid var(--ca-rule);padding-top:17px}.ca-disclosure a{color:var(--ca-blue)}
.ca-full-guide{font-size:14px;line-height:1.8;color:#778190;padding:10px 0 25px}.ca-full-guide a{color:var(--ca-blue)}.ca-back-link{display:inline-block;font-size:14px;color:#6d7889;margin-top:25px}.ca-back-link:hover{color:var(--ca-blue)}
.ca-related{position:sticky;top:110px;padding-top:50px;min-width:0}.ca-related h2{font-size:14px;font-weight:600;text-transform:uppercase;letter-spacing:1px;color:#6c7889;line-height:1.7}.ca-related ul{padding:0;margin:17px 0 20px;list-style:none}.ca-related li{border-top:1px solid var(--ca-rule)}.ca-related li:last-child{border-bottom:1px solid var(--ca-rule)}.ca-related li>a{display:flex;align-items:start;justify-content:space-between;gap:12px;font-size:14px;line-height:1.7;padding:17px 0;color:#596679}.ca-related li>a:hover{color:var(--ca-blue)}.ca-related li svg{flex-shrink:0;width:14px;height:14px;margin-top:4px;color:#9aa4b2}.ca-all-link{font-size:14px;font-weight:600;color:var(--ca-blue)}.ca-search-company{display:flex;justify-content:space-between;gap:15px;border-top:1px solid var(--ca-rule);padding-top:20px;margin-top:28px;font-size:14px;font-weight:600}
.ca-table-wrap{width:100%;max-width:100%;overflow-x:auto;margin:23px 0 29px}.ca-table-wrap table{width:100%;border-collapse:collapse;font-size:14px;text-align:left}.ca-table-wrap caption{text-align:left;font-size:14px;color:#6b7789;margin-bottom:12px;line-height:1.7}.ca-table-wrap th,.ca-table-wrap td{padding:14px 13px;border-bottom:1px solid var(--ca-rule);vertical-align:top;line-height:1.75}.ca-table-wrap thead th{background:#f3f5f8;color:#687689;font-size:14px;font-weight:600}.ca-table-wrap tbody th{min-width:125px;font-weight:600;color:#424e60}.ca-table-wrap tbody td{color:#687486;min-width:150px}
.ca-calculator{border:1px solid #dfe5ed;border-top:2px solid var(--ca-blue);border-radius:3px;background:#f7f9fc;padding:26px;margin:29px 0}.ca-calculator h2{font-size:24px}.ca-calculator>p{font-size:14px;line-height:1.85;color:#788697}.ca-calc-grid{display:grid;grid-template-columns:1fr 1fr;gap:21px;margin:25px 0}.ca-calc-grid label{font-size:14px;color:#5b6d82;line-height:1.5;min-width:0}.ca-calc-grid input{display:block;width:100%;min-width:0;background:white;border:1px solid #bbc6d4;border-radius:3px;min-height:46px;padding:10px 11px;margin-top:8px;font-size:17px;color:#19344f}.ca-calc-result{display:grid;grid-template-columns:1fr 1fr;gap:22px;border-top:1px solid #d8e0e9;padding-top:20px}.ca-calc-result span{font-size:14px;line-height:1.6;color:#7d8da0}.ca-calc-result output{display:block;font-size:30px;line-height:1.5;color:#203a57}.ca-exposure-bar{height:8px;display:flex;margin:22px 0 14px;background:#dce4ee;overflow:hidden}.ca-exposure-bar span{background:#0066e6}.ca-exposure-bar span:nth-child(2){background:#8eb7ee}.ca-exposure-bar span:nth-child(3){background:#ffa300}.ca-calculator .ca-calc-note{font-size:14px;line-height:1.8;color:#8e9aac}
@media(min-width:901px) and (max-width:1250px){.ca-site .brand{flex-basis:245px}.ca-site .brand img{width:245px}.ca-site .header-inner{width:calc(100% - 64px)}.ca-site .nav-link,.ca-site .nav-trigger{font-size:14px;padding-inline:9px}.ca-site .header-cta{font-size:14px;padding-inline:16px}}
@media(max-width:1100px){.ca-directory-layout{grid-template-columns:190px minmax(0,1fr);gap:36px}.ca-reading-layout{grid-template-columns:minmax(0,1fr) 210px;gap:36px}.ca-answer-header h1{font-size:37px}.ca-direct-answer>p{font-size:20px}}
@media(max-width:800px){.ca-wrap{width:calc(100% - 56px)}.ca-directory-layout{grid-template-columns:170px minmax(0,1fr);gap:27px}.ca-topic-nav nav a{font-size:14px;padding-inline:9px}.ca-reading-layout{grid-template-columns:minmax(0,1fr);max-width:760px}.ca-related{position:static;padding-top:28px;border-top:1px solid var(--ca-rule)}.ca-related li>a{font-size:14px}.ca-related .ca-search-company{display:none}.ca-answer-header h1{font-size:38px}}
@media(max-width:600px){
 .ca-wrap{width:calc(100% - 40px)}.ca-directory-intro{padding:23px 0 25px}.ca-breadcrumb{font-size:14px;margin-bottom:20px;gap:8px}.ca-directory-intro h1{font-size:35px;letter-spacing:-.85px}.ca-directory-intro>.ca-wrap>p{font-size:15px;line-height:1.75;margin-top:12px;max-width:400px}.ca-search{margin-top:21px;min-height:52px;padding:0 13px;gap:11px}.ca-search input{font-size:16px;min-height:50px}.ca-search>svg{width:19px;height:19px}.ca-search>button{font-size:24px;width:26px}
 .ca-directory-layout{grid-template-columns:minmax(0,1fr);gap:0;padding-top:24px;padding-bottom:37px}.ca-topic-nav{display:none}.ca-mobile-topics{display:block;color:#737f90;font-size:14px;line-height:1.5;margin-bottom:28px}.ca-mobile-topics select{display:block;background:#fff;width:100%;height:46px;padding:10px 11px;border:1px solid #c6ccd6;border-radius:3px;font-size:14px;color:#27364b;margin-top:8px}.ca-list-heading{gap:11px;margin-bottom:23px;flex-wrap:wrap}.ca-list-heading h2{font-size:21px;letter-spacing:-.35px}.ca-list-heading>span{font-size:14px}.ca-list-heading>button{font-size:14px}.ca-question-group{margin-top:29px}.ca-question-group h3{font-size:14px;padding-bottom:10px}.ca-question-group li>a{font-size:15px;line-height:1.6;gap:18px;padding:16px 0}.ca-question-group li>a>svg{width:15px;height:15px}
 .ca-contact-note{margin:32px 0 22px;padding:18px 0;gap:9px}.ca-contact-note p,.ca-contact-note a{font-size:14px}.ca-end-contact{display:block;padding:21px 20px}.ca-end-contact h2{font-size:19px;line-height:1.4;letter-spacing:-.25px}.ca-end-contact p{font-size:14px;line-height:1.8;max-width:340px}.ca-end-contact .button{font-size:14px;margin-top:18px;gap:50px;min-height:44px}.ca-directory-footnote{font-size:14px;line-height:1.8;margin-top:17px}.ca-empty h3{font-size:19px}.ca-empty p{font-size:14px}
 .ca-reading-layout{padding-top:23px;padding-bottom:38px;gap:28px}.ca-answer-header h1{font-size:32px;line-height:1.23;letter-spacing:-.75px}.ca-answer-header>p{font-size:14px;line-height:1.8;margin-top:17px;padding-bottom:20px}.ca-direct-answer{padding:20px 0 13px}.ca-direct-answer>p{font-size:18px;line-height:1.85;letter-spacing:-.1px}.ca-prose{padding:21px 0 7px}.ca-prose h2,.ca-checklist h2,.ca-faq>h2{font-size:23px;line-height:1.35;letter-spacing:-.4px;margin-bottom:15px}.ca-prose p,.ca-prose li{font-size:15px;line-height:1.9}.ca-prose ul{padding-left:19px;margin-top:15px}.ca-prose li{padding-left:3px;margin-bottom:8px}.ca-example{padding:20px;margin:24px 0 27px}.ca-example-label{font-size:14px!important;line-height:1.6}.ca-example h2{font-size:20px;line-height:1.35;margin-bottom:13px}.ca-example>p:not(.ca-example-label){font-size:14px;line-height:1.9}.ca-checklist ul{grid-template-columns:minmax(0,1fr);gap:0}.ca-checklist li{font-size:14px;line-height:1.7;padding:12px 0;gap:13px}.ca-faq{padding-top:11px;padding-bottom:19px}.ca-faq summary{gap:15px;padding:17px 0}.ca-faq h3{font-size:14px;line-height:1.65}.ca-faq summary>span{font-size:19px}.ca-faq details>div p{font-size:14px;line-height:1.9}.ca-faq details>div{padding:0 20px 19px 0}.ca-sources{padding-top:23px}.ca-sources h2{font-size:22px}.ca-sources>p{font-size:14px;line-height:1.85}.ca-sources li>a{font-size:14px;line-height:1.8}.ca-sources li p{font-size:14px;line-height:1.85}.ca-sources .ca-disclosure{font-size:14px;line-height:1.9}.ca-full-guide{font-size:14px;line-height:1.9;padding-bottom:22px}.ca-back-link{font-size:14px;margin-top:22px}.ca-related{padding-top:25px}.ca-related h2{font-size:14px}.ca-related li>a{font-size:14px;line-height:1.85}
 .ca-table-wrap table{font-size:14px}.ca-table-wrap th,.ca-table-wrap td{padding:13px 10px}.ca-table-wrap caption{font-size:14px}.ca-calculator{padding:21px 19px;margin:25px 0}.ca-calculator h2{font-size:23px;line-height:1.35}.ca-calculator>p{font-size:14px;line-height:1.9}.ca-calc-grid{gap:18px 14px;margin:22px 0}.ca-calc-grid label{font-size:14px}.ca-calc-grid input{font-size:16px;min-height:46px;padding:10px 9px}.ca-calc-result{gap:14px}.ca-calc-result span{font-size:14px;line-height:1.8}.ca-calc-result output{font-size:25px}.ca-calculator .ca-calc-note{font-size:14px;line-height:1.8}
}
@media(max-width:350px){.ca-wrap{width:calc(100% - 32px)}.ca-answer-header h1{font-size:29px}.ca-directory-intro h1{font-size:33px}.ca-list-heading h2{font-size:19px}.ca-calc-grid{grid-template-columns:minmax(0,1fr)}.ca-end-contact h2{font-size:18px}}
@media(prefers-reduced-motion:reduce){.ca-site *{scroll-behavior:auto!important;transition:none!important}}
@media print{.ca-site .header,.ca-site .footer,.ca-related,.ca-contact-note,.ca-end-contact,.ca-back-link{display:none}.ca-reading-layout{display:block;width:100%}.ca-answer-header h1{font-size:29px}.ca-direct-answer>p{font-size:16px}.ca-site details:not([open])>div{display:block}.ca-example{background:white;border:1px solid #aaa}.ca-search,.ca-topic-nav{display:none}}

.ca-focused-topic .ca-question-group>h3{display:none}.ca-focused-topic .ca-question-group ul{border-top:1px solid var(--ca-rule)}
.ca-workflows{margin:38px 0 28px;padding-top:24px;border-top:1px solid var(--ca-rule)}.ca-workflows h2{font-size:21px;line-height:1.4;margin:0 0 15px}.ca-workflows nav{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 28px}.ca-workflows a{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:13px 0;border-bottom:1px solid var(--ca-rule);font-size:15px;line-height:1.6}.ca-workflows a[aria-current=page]{font-weight:600}.ca-workflows a:hover{color:var(--ca-blue)}
@media(max-width:600px){.ca-workflows{margin:28px 0 22px}.ca-workflows h2{font-size:19px}.ca-workflows nav{grid-template-columns:minmax(0,1fr)}.ca-workflows a{font-size:14px;min-height:44px}}
