:root{--ca-dark: #0a1628;--ca-blue: #3b82f6;--ca-blue-light: #60a5fa;--ca-cyan: #06b6d4;--ca-cyan-light: #22d3ee;--ca-green: #10b981;--ca-amber: #f59e0b}.hero[data-astro-cid-jiyoy74l]{position:relative;padding:var(--space-24) 0 var(--space-20);background:linear-gradient(180deg,var(--ca-dark) 0%,#0f2744 100%);color:#fff;overflow:hidden}.hero-bg[data-astro-cid-jiyoy74l]{position:absolute;inset:0;pointer-events:none}.hero-grid[data-astro-cid-jiyoy74l]{position:absolute;inset:0;background-image:linear-gradient(rgba(59,130,246,.03) 1px,transparent 1px),linear-gradient(90deg,rgba(59,130,246,.03) 1px,transparent 1px);background-size:50px 50px}.hero-orbs[data-astro-cid-jiyoy74l]{position:absolute;inset:0}.orb[data-astro-cid-jiyoy74l]{position:absolute;border-radius:50%;filter:blur(80px)}.orb-1[data-astro-cid-jiyoy74l]{top:-100px;right:10%;width:400px;height:400px;background:#3b82f626}.orb-2[data-astro-cid-jiyoy74l]{bottom:-150px;left:5%;width:500px;height:500px;background:#06b6d41a}.hero[data-astro-cid-jiyoy74l] .container[data-astro-cid-jiyoy74l]{position:relative;z-index:1;text-align:center;max-width:900px;margin:0 auto;padding:0 var(--space-6)}.hero-badge[data-astro-cid-jiyoy74l]{display:inline-flex;align-items:center;gap:.5rem;background:#3b82f633;border:1px solid rgba(59,130,246,.3);padding:.5rem 1rem;border-radius:100px;font-size:.875rem;margin-bottom:var(--space-6)}.hero-title[data-astro-cid-jiyoy74l]{font-size:clamp(2.5rem,6vw,4rem);font-weight:700;line-height:1.1;margin-bottom:var(--space-6);color:#fff}.gradient-text[data-astro-cid-jiyoy74l]{background:linear-gradient(135deg,var(--ca-blue-light) 0%,var(--ca-cyan-light) 100%);-webkit-background-clip:text;-webkit-text-fill-color:transparent;background-clip:text}.hero-subtitle[data-astro-cid-jiyoy74l]{font-size:1.25rem;color:#ffffffb3;max-width:700px;margin:0 auto var(--space-8);line-height:1.6}.hero-cta[data-astro-cid-jiyoy74l]{display:flex;justify-content:center;gap:var(--space-4);margin-bottom:var(--space-10);flex-wrap:wrap}.btn[data-astro-cid-jiyoy74l]{display:inline-flex;align-items:center;padding:.875rem 1.75rem;border-radius:var(--radius-lg);font-weight:600;text-decoration:none;transition:all .2s}.btn-primary[data-astro-cid-jiyoy74l]{background:var(--ca-blue);color:#fff}.btn-primary[data-astro-cid-jiyoy74l]:hover{background:#2563eb;transform:translateY(-2px)}.btn-secondary[data-astro-cid-jiyoy74l]{background:#ffffff1a;color:#fff;border:1px solid rgba(255,255,255,.2)}.btn-secondary[data-astro-cid-jiyoy74l]:hover{background:#ffffff26}.btn-outline[data-astro-cid-jiyoy74l]{background:transparent;color:#fff;border:2px solid rgba(255,255,255,.3)}.btn-outline[data-astro-cid-jiyoy74l]:hover{border-color:#fff;background:#ffffff1a}.btn-large[data-astro-cid-jiyoy74l]{padding:1rem 2rem;font-size:1.1rem}.hero-topics[data-astro-cid-jiyoy74l]{display:flex;justify-content:center;flex-wrap:wrap;gap:.75rem}.topic-pill[data-astro-cid-jiyoy74l]{padding:.5rem 1rem;background:#ffffff0d;border:1px solid rgba(255,255,255,.1);border-radius:100px;color:#ffffffb3;font-size:.875rem;text-decoration:none;transition:all .2s}.topic-pill[data-astro-cid-jiyoy74l]:hover{background:#ffffff1a;color:#fff}.section-header[data-astro-cid-jiyoy74l]{text-align:center;max-width:700px;margin:0 auto var(--space-12)}.section-badge[data-astro-cid-jiyoy74l]{display:inline-block;background:#3b82f61a;color:var(--ca-blue);padding:.375rem .875rem;border-radius:100px;font-size:.75rem;font-weight:600;text-transform:uppercase;letter-spacing:.05em;margin-bottom:var(--space-4)}.section-header[data-astro-cid-jiyoy74l] h2[data-astro-cid-jiyoy74l]{font-size:clamp(1.75rem,4vw,2.5rem);margin-bottom:var(--space-4);color:var(--color-text-primary)}.section-header[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{color:var(--color-text-secondary);font-size:1.125rem}.difference-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0;background:var(--color-bg-secondary)}.comparison-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:1fr auto 1fr;gap:var(--space-6);align-items:center}@media(max-width:900px){.comparison-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}.comparison-arrow[data-astro-cid-jiyoy74l]{transform:rotate(90deg)}}.comparison-card[data-astro-cid-jiyoy74l]{background:#fff;border-radius:var(--radius-xl);padding:var(--space-6);box-shadow:0 4px 20px #0000000f}.comparison-card[data-astro-cid-jiyoy74l].traditional{border:2px solid rgba(0,0,0,.05);opacity:.8}.comparison-card[data-astro-cid-jiyoy74l].crypto{border:2px solid rgba(59,130,246,.3);background:linear-gradient(135deg,#3b82f605,#fff)}.card-header[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:var(--space-3);margin-bottom:var(--space-4)}.card-icon[data-astro-cid-jiyoy74l]{font-size:1.5rem}.card-header[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{flex:1;font-size:1.125rem;margin:0}.card-badge[data-astro-cid-jiyoy74l]{padding:.25rem .625rem;border-radius:100px;font-size:.625rem;font-weight:700;text-transform:uppercase;background:#0000000d;color:var(--color-text-tertiary)}.card-badge[data-astro-cid-jiyoy74l].highlight{background:#3b82f61a;color:var(--ca-blue)}.card-list[data-astro-cid-jiyoy74l]{list-style:none;padding:0;margin:0}.card-list[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:.75rem;padding:.625rem 0;color:var(--color-text-secondary);font-size:.9rem}.list-icon[data-astro-cid-jiyoy74l]{font-size:1rem;width:24px;text-align:center}.comparison-arrow[data-astro-cid-jiyoy74l]{color:var(--ca-blue);padding:var(--space-4)}.comparison-arrow[data-astro-cid-jiyoy74l] svg[data-astro-cid-jiyoy74l]{width:32px;height:32px}.concept-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0}.concept-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:1fr 1fr;gap:var(--space-12);align-items:start}@media(max-width:900px){.concept-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.concept-content[data-astro-cid-jiyoy74l] h2[data-astro-cid-jiyoy74l]{font-size:clamp(1.5rem,3vw,2rem);margin-bottom:var(--space-4)}.concept-intro[data-astro-cid-jiyoy74l]{color:var(--color-text-secondary);font-size:1.05rem;line-height:1.7;margin-bottom:var(--space-8)}.methods-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:1fr 1fr;gap:var(--space-4)}@media(max-width:600px){.methods-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.method-card[data-astro-cid-jiyoy74l]{background:var(--color-bg-secondary);border-radius:var(--radius-lg);padding:var(--space-4)}.method-header[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:.75rem;margin-bottom:var(--space-2)}.method-abbr[data-astro-cid-jiyoy74l]{background:var(--ca-blue);color:#fff;padding:.25rem .5rem;border-radius:var(--radius-md);font-size:.7rem;font-weight:700;font-family:var(--font-mono)}.method-header[data-astro-cid-jiyoy74l] h4[data-astro-cid-jiyoy74l]{font-size:.9rem;margin:0}.method-card[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{font-size:.8rem;color:var(--color-text-secondary);margin:0;line-height:1.5}.concept-visual[data-astro-cid-jiyoy74l]{background:var(--ca-dark);border-radius:var(--radius-xl);padding:var(--space-6)}.cost-basis-example[data-astro-cid-jiyoy74l] h4[data-astro-cid-jiyoy74l]{color:#fff;font-size:.9rem;margin-bottom:var(--space-4)}.example-timeline[data-astro-cid-jiyoy74l]{display:flex;flex-direction:column;gap:var(--space-3)}.timeline-item[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:60px 1fr auto;gap:var(--space-3);padding:var(--space-3);border-radius:var(--radius-md);font-size:.85rem}.timeline-item[data-astro-cid-jiyoy74l].buy{background:#10b9811a;border-left:3px solid var(--ca-green)}.timeline-item[data-astro-cid-jiyoy74l].sell{background:#3b82f61a;border-left:3px solid var(--ca-blue)}.timeline-date[data-astro-cid-jiyoy74l]{color:#ffffff80;font-size:.75rem}.timeline-action[data-astro-cid-jiyoy74l]{color:#fff}.timeline-basis[data-astro-cid-jiyoy74l]{color:#fff9;font-size:.75rem}.timeline-result[data-astro-cid-jiyoy74l]{display:flex;flex-direction:column;align-items:flex-end;gap:.25rem}.result-label[data-astro-cid-jiyoy74l]{color:#ffffff80;font-size:.7rem}.result-gain[data-astro-cid-jiyoy74l]{color:var(--ca-green);font-weight:600}.coa-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0;background:var(--color-bg-secondary)}.coa-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--space-6)}@media(max-width:900px){.coa-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.coa-category[data-astro-cid-jiyoy74l]{background:#fff;border-radius:var(--radius-xl);padding:var(--space-6);box-shadow:0 4px 20px #0000000f}.coa-header[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:var(--space-3);margin-bottom:var(--space-4);padding-bottom:var(--space-4);border-bottom:1px solid var(--color-border)}.coa-icon[data-astro-cid-jiyoy74l]{font-size:1.5rem}.coa-header[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{margin:0;font-size:1rem}.coa-list[data-astro-cid-jiyoy74l]{list-style:none;padding:0;margin:0}.coa-list[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:var(--space-3);padding:.5rem 0;font-size:.85rem}.account-code[data-astro-cid-jiyoy74l]{font-family:var(--font-mono);font-size:.75rem;color:var(--color-text-tertiary);width:40px}.account-name[data-astro-cid-jiyoy74l]{color:var(--color-text-secondary)}.categorization-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0}.category-cards[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:repeat(5,1fr);gap:var(--space-4)}@media(max-width:1100px){.category-cards[data-astro-cid-jiyoy74l]{grid-template-columns:repeat(3,1fr)}}@media(max-width:700px){.category-cards[data-astro-cid-jiyoy74l]{grid-template-columns:repeat(2,1fr)}}@media(max-width:500px){.category-cards[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.category-card[data-astro-cid-jiyoy74l]{background:var(--color-bg-secondary);border-radius:var(--radius-xl);padding:var(--space-5);text-align:center}.category-icon[data-astro-cid-jiyoy74l]{width:48px;height:48px;margin:0 auto var(--space-3);padding:var(--space-3);border-radius:var(--radius-lg)}.category-icon[data-astro-cid-jiyoy74l] svg[data-astro-cid-jiyoy74l]{width:100%;height:100%}.category-icon[data-astro-cid-jiyoy74l].trades{background:#3b82f61a;color:var(--ca-blue)}.category-icon[data-astro-cid-jiyoy74l].transfers{background:#06b6d41a;color:var(--ca-cyan)}.category-icon[data-astro-cid-jiyoy74l].income{background:#10b9811a;color:var(--ca-green)}.category-icon[data-astro-cid-jiyoy74l].expenses{background:#ef44441a;color:#ef4444}.category-icon[data-astro-cid-jiyoy74l].defi{background:#a855f71a;color:#a855f7}.category-card[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{font-size:1rem;margin-bottom:var(--space-3)}.category-card[data-astro-cid-jiyoy74l] ul[data-astro-cid-jiyoy74l]{list-style:none;padding:0;margin:0 0 var(--space-4);text-align:left}.category-card[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]{padding:.25rem 0;font-size:.8rem;color:var(--color-text-secondary)}.category-impact[data-astro-cid-jiyoy74l]{display:inline-block;padding:.25rem .5rem;background:#00000008;border-radius:var(--radius-md);font-size:.7rem;color:var(--color-text-tertiary)}.reconciliation-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0;background:var(--color-bg-secondary)}.recon-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:1.5fr 1fr;gap:var(--space-12);align-items:start}@media(max-width:900px){.recon-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.recon-content[data-astro-cid-jiyoy74l] h2[data-astro-cid-jiyoy74l]{font-size:clamp(1.5rem,3vw,2rem);margin-bottom:var(--space-4)}.recon-content[data-astro-cid-jiyoy74l]>p[data-astro-cid-jiyoy74l]{color:var(--color-text-secondary);margin-bottom:var(--space-8)}.recon-steps[data-astro-cid-jiyoy74l]{display:flex;flex-direction:column;gap:var(--space-4)}.recon-step[data-astro-cid-jiyoy74l]{display:flex;gap:var(--space-4);background:#fff;padding:var(--space-4);border-radius:var(--radius-lg);box-shadow:0 2px 10px #0000000a}.step-number[data-astro-cid-jiyoy74l]{width:36px;height:36px;background:var(--ca-blue);color:#fff;border-radius:50%;display:flex;align-items:center;justify-content:center;font-weight:700;font-size:.9rem;flex-shrink:0}.step-content[data-astro-cid-jiyoy74l] h4[data-astro-cid-jiyoy74l]{font-size:.95rem;margin-bottom:.25rem}.step-content[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{font-size:.85rem;color:var(--color-text-secondary);margin:0}.recon-schedule[data-astro-cid-jiyoy74l]{background:#fff;border-radius:var(--radius-xl);padding:var(--space-6);box-shadow:0 4px 20px #0000000f}.recon-schedule[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{font-size:1rem;margin-bottom:var(--space-4)}.schedule-cards[data-astro-cid-jiyoy74l]{display:flex;flex-direction:column;gap:var(--space-3)}.schedule-card[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:70px 1fr;gap:.25rem var(--space-3);padding:var(--space-3);background:var(--color-bg-secondary);border-radius:var(--radius-md)}.schedule-card[data-astro-cid-jiyoy74l].recommended{background:#3b82f61a;border:1px solid rgba(59,130,246,.2)}.schedule-freq[data-astro-cid-jiyoy74l]{font-weight:700;font-size:.85rem;grid-row:span 2;display:flex;align-items:center}.schedule-who[data-astro-cid-jiyoy74l]{font-size:.85rem}.schedule-note[data-astro-cid-jiyoy74l]{font-size:.75rem;color:var(--color-text-tertiary)}.standards-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0}.standards-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--space-6)}@media(max-width:900px){.standards-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.standard-card[data-astro-cid-jiyoy74l]{background:var(--color-bg-secondary);border-radius:var(--radius-xl);padding:var(--space-6)}.standard-header[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:var(--space-3);margin-bottom:var(--space-4)}.standard-flag[data-astro-cid-jiyoy74l]{font-size:1.5rem}.standard-header[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{margin:0;font-size:1.125rem}.standard-content[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{color:var(--color-text-secondary);font-size:.9rem;margin-bottom:var(--space-3)}.standard-content[data-astro-cid-jiyoy74l] ul[data-astro-cid-jiyoy74l]{list-style:none;padding:0;margin:0 0 var(--space-4)}.standard-content[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]{padding:.375rem 0 .375rem 1.25rem;position:relative;font-size:.85rem;color:var(--color-text-secondary)}.standard-content[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]:before{content:"•";position:absolute;left:0;color:var(--ca-blue)}.standard-update[data-astro-cid-jiyoy74l]{background:#3b82f61a;border-radius:var(--radius-md);padding:var(--space-3)}.update-badge[data-astro-cid-jiyoy74l]{display:inline-block;background:var(--ca-blue);color:#fff;padding:.125rem .5rem;border-radius:var(--radius-md);font-size:.65rem;font-weight:700;text-transform:uppercase;margin-bottom:.5rem}.standard-update[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{margin-bottom:var(--space-2);font-size:.8rem}.update-link[data-astro-cid-jiyoy74l]{color:var(--ca-blue);font-size:.8rem;font-weight:600;text-decoration:none}.update-link[data-astro-cid-jiyoy74l]:hover{text-decoration:underline}.standard-note[data-astro-cid-jiyoy74l]{background:#00000008;border-radius:var(--radius-md);padding:var(--space-3)}.standard-note[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{margin:0;font-size:.8rem;font-style:italic}.practices-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0;background:var(--color-bg-secondary)}.practices-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:repeat(5,1fr);gap:var(--space-4)}@media(max-width:1100px){.practices-grid[data-astro-cid-jiyoy74l]{grid-template-columns:repeat(3,1fr)}}@media(max-width:700px){.practices-grid[data-astro-cid-jiyoy74l]{grid-template-columns:repeat(2,1fr)}}@media(max-width:500px){.practices-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.practice-card[data-astro-cid-jiyoy74l]{background:#fff;border-radius:var(--radius-xl);padding:var(--space-5);box-shadow:0 4px 20px #0000000f}.practice-number[data-astro-cid-jiyoy74l]{font-size:2rem;font-weight:700;color:var(--ca-blue);opacity:.3;margin-bottom:var(--space-2)}.practice-card[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{font-size:.95rem;margin-bottom:var(--space-2)}.practice-card[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{font-size:.8rem;color:var(--color-text-secondary);margin:0;line-height:1.5}.cta-section[data-astro-cid-jiyoy74l]{padding:var(--space-20) 0;background:linear-gradient(135deg,var(--ca-dark) 0%,#0f2744 100%);color:#fff}.cta-content[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:1fr auto;gap:var(--space-12);align-items:center}@media(max-width:900px){.cta-content[data-astro-cid-jiyoy74l]{grid-template-columns:1fr;text-align:center}}.cta-text[data-astro-cid-jiyoy74l] h2[data-astro-cid-jiyoy74l]{font-size:clamp(1.5rem,3vw,2rem);margin-bottom:var(--space-4);color:#fff}.cta-text[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{color:#ffffffb3;margin-bottom:var(--space-6)}.cta-features[data-astro-cid-jiyoy74l]{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;gap:var(--space-4)}@media(max-width:900px){.cta-features[data-astro-cid-jiyoy74l]{justify-content:center}}.cta-features[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]{display:flex;align-items:center;gap:.5rem;color:#fffc;font-size:.9rem}.cta-features[data-astro-cid-jiyoy74l] li[data-astro-cid-jiyoy74l]:before{content:"✓";color:var(--ca-cyan-light);font-weight:700}.cta-actions[data-astro-cid-jiyoy74l]{display:flex;flex-direction:column;gap:var(--space-4)}@media(max-width:900px){.cta-actions[data-astro-cid-jiyoy74l]{flex-direction:row;justify-content:center;flex-wrap:wrap}}.related-section[data-astro-cid-jiyoy74l]{padding:var(--space-16) 0}.related-section[data-astro-cid-jiyoy74l] h2[data-astro-cid-jiyoy74l]{text-align:center;margin-bottom:var(--space-8);color:var(--color-text-primary)}.related-grid[data-astro-cid-jiyoy74l]{display:grid;grid-template-columns:repeat(3,1fr);gap:var(--space-6)}@media(max-width:700px){.related-grid[data-astro-cid-jiyoy74l]{grid-template-columns:1fr}}.related-card[data-astro-cid-jiyoy74l]{display:block;padding:var(--space-6);background:var(--color-bg-secondary);border-radius:var(--radius-xl);text-decoration:none;transition:all .2s}.related-card[data-astro-cid-jiyoy74l]:hover{transform:translateY(-4px);box-shadow:0 12px 30px #0000001a}.related-icon[data-astro-cid-jiyoy74l]{font-size:2rem;display:block;margin-bottom:var(--space-3)}.related-card[data-astro-cid-jiyoy74l] h3[data-astro-cid-jiyoy74l]{font-size:1rem;color:var(--color-text-primary);margin-bottom:var(--space-2)}.related-card[data-astro-cid-jiyoy74l] p[data-astro-cid-jiyoy74l]{font-size:.875rem;color:var(--color-text-secondary);margin:0}