:root{
  --paper:#FBF9F4;
  --paper-2:#F3F0E8;
  --ink:#14181f;
  --ink-soft:#5c6470;
  --rule:#dcd7ca;
  --rule-strong:#c3bcaa;
  --ledger:#12563a;      /* Buchhaltungsgrün */
  --ledger-soft:#e5efe9;
  --due:#b4342a;         /* Mahnwesen */
  --maxw:1160px;
  --ease:cubic-bezier(.2,.7,.2,1);
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{
  margin:0;background:var(--paper);color:var(--ink);
  font-family:"Public Sans",system-ui,sans-serif;font-size:17px;line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
img,svg{max-width:100%;display:block}
a{color:inherit}
:focus-visible{outline:2px solid var(--ledger);outline-offset:3px}
.wrap{width:100%;max-width:var(--maxw);margin-inline:auto;padding-inline:24px}
.mono{font-family:"IBM Plex Mono",ui-monospace,monospace;font-variant-numeric:tabular-nums}
.num{font-family:"IBM Plex Mono",monospace;font-variant-numeric:tabular-nums;text-align:right}

h1,h2,h3{margin:0;font-family:"Bricolage Grotesque","Public Sans",sans-serif;font-weight:700;
  letter-spacing:-.032em;line-height:1.05;color:var(--ink)}
h1{font-size:clamp(2.5rem,6.4vw,4.6rem);font-weight:800}
h2{font-size:clamp(1.85rem,3.7vw,2.9rem)}
h3{font-size:1.1rem;letter-spacing:-.018em;line-height:1.32;font-weight:700}
p{margin:0}
.lead{font-size:clamp(1.04rem,1.5vw,1.2rem);color:var(--ink-soft);max-width:62ch}

/* Belegzeichen: Abschnitte sind nummeriert wie Positionen auf einem Beleg */
.eyebrow{font-family:"IBM Plex Mono",monospace;font-size:.71rem;letter-spacing:.2em;
  text-transform:uppercase;color:var(--ledger);display:flex;align-items:center;gap:10px}
.eyebrow::before{content:attr(data-pos);color:var(--rule-strong);font-weight:500}

.nav{position:sticky;top:0;z-index:50;background:color-mix(in srgb,var(--paper) 88%,transparent);
  backdrop-filter:blur(10px);border-bottom:1px solid var(--rule)}
.nav-in{display:flex;align-items:center;gap:28px;height:66px}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none;font-family:"Bricolage Grotesque",sans-serif;
  font-weight:800;letter-spacing:-.03em;font-size:1.12rem}
.brand-mark{width:24px;height:24px;flex:none}
.nav-links{display:flex;gap:26px;margin-left:auto;font-size:.9rem}
.nav-links a{color:var(--ink-soft);text-decoration:none}
.nav-links a:hover{color:var(--ink)}
@media(max-width:860px){.nav-links{display:none}}

.btn{display:inline-flex;align-items:center;gap:9px;padding:13px 22px;border-radius:6px;
  font-weight:600;font-size:.95rem;text-decoration:none;border:1px solid transparent;transition:all .18s var(--ease)}
.btn-primary{background:var(--ledger);color:#fff}
.btn-primary:hover{background:#0d4530;transform:translateY(-1px)}
.btn-ghost{border-color:var(--rule-strong);color:var(--ink);background:transparent}
.btn-ghost:hover{background:var(--paper-2);border-color:var(--ink-soft)}
.btn-sm{padding:9px 16px;font-size:.86rem;border-radius:5px}

section{padding-block:clamp(70px,8.5vw,116px)}
.sec-head{max-width:64ch;display:flex;flex-direction:column;gap:17px;margin-bottom:clamp(38px,4.6vw,60px)}

/* Hero */
.hero{padding-top:clamp(52px,6.5vw,84px);padding-bottom:clamp(46px,5.5vw,70px)}
.hero-grid{display:grid;gap:clamp(44px,5vw,68px);align-items:start}
@media(min-width:1000px){.hero-grid{grid-template-columns:minmax(0,1fr) minmax(0,.95fr)}}
.hero-copy{display:flex;flex-direction:column;gap:24px;align-items:flex-start}
.hero-actions{display:flex;flex-wrap:wrap;gap:12px}
.hero-note{font-size:.84rem;color:var(--ink-soft)}

/* Signatur: Rechnungsblatt */
.sheet{background:#fff;border:1px solid var(--rule);border-radius:3px;
  box-shadow:0 1px 0 var(--rule),0 18px 44px -28px rgba(20,24,31,.35);position:relative;overflow:hidden}
.sheet::before{content:"";position:absolute;left:0;top:0;bottom:0;width:3px;background:var(--ledger)}
.sheet-in{padding:26px 28px 22px}
.sheet-top{display:flex;justify-content:space-between;gap:20px;padding-bottom:18px;border-bottom:1px solid var(--rule)}
.sheet-from{font-size:.78rem;color:var(--ink-soft);line-height:1.5}
.sheet-from b{display:block;color:var(--ink);font-size:.9rem;font-weight:700}
.sheet-meta{font-family:"IBM Plex Mono",monospace;font-size:.72rem;color:var(--ink-soft);text-align:right;line-height:1.7}
.sheet-meta b{color:var(--ink)}
.sheet-title{font-family:"Bricolage Grotesque",sans-serif;font-size:1.5rem;font-weight:800;letter-spacing:-.03em;padding:18px 0 4px}
.sheet-sub{font-family:"IBM Plex Mono",monospace;font-size:.72rem;color:var(--ink-soft);letter-spacing:.06em;padding-bottom:16px}
table{width:100%;border-collapse:collapse;font-size:.8rem}
thead th{font-family:"IBM Plex Mono",monospace;font-weight:500;font-size:.64rem;letter-spacing:.14em;
  text-transform:uppercase;color:var(--ink-soft);text-align:left;padding:8px 0;border-bottom:1px solid var(--rule)}
thead th:last-child,tbody td:last-child,tbody td.num{text-align:right}
tbody td{padding:9px 0;border-bottom:1px solid var(--paper-2);vertical-align:baseline}
tbody td:first-child{color:var(--ink-soft);font-family:"IBM Plex Mono",monospace;font-size:.72rem;width:30px}
tfoot td{padding:7px 0;font-family:"IBM Plex Mono",monospace;font-size:.78rem;text-align:right}
tfoot tr:first-child td{padding-top:14px}
tfoot .grand td{font-size:1.02rem;font-weight:600;color:var(--ledger);border-top:1px solid var(--rule-strong);padding-top:12px}
.sheet-legal{border-top:1px solid var(--rule);margin-top:16px;padding-top:14px;
  font-size:.68rem;color:var(--ink-soft);line-height:1.6}
.stamp{position:absolute;right:22px;bottom:78px;border:2px solid var(--ledger);color:var(--ledger);
  font-family:"IBM Plex Mono",monospace;font-size:.7rem;letter-spacing:.16em;padding:7px 12px;border-radius:3px;
  transform:rotate(-7deg);opacity:0;animation:stamp .5s var(--ease) 1.1s forwards;background:rgba(251,249,244,.85)}
@keyframes stamp{from{opacity:0;transform:rotate(-7deg) scale(1.5)}to{opacity:1;transform:rotate(-7deg) scale(1)}}
.xml{margin-top:-10px;margin-left:26px;margin-right:6px;background:var(--ink);color:#cfd6dd;border-radius:3px;
  font-family:"IBM Plex Mono",monospace;font-size:.66rem;line-height:1.75;padding:14px 16px;
  box-shadow:0 16px 34px -24px rgba(20,24,31,.7);overflow-x:auto}
.xml .t{color:#7fd1a8}.xml .a{color:#e0b978}.xml .c{color:#6f7a86}

/* Kennzahlen */
.strip{border-block:1px solid var(--rule);background:var(--paper-2)}
.strip-in{display:grid;grid-template-columns:repeat(2,1fr)}
@media(min-width:760px){.strip-in{grid-template-columns:repeat(4,1fr)}}
.stat{padding:24px;border-right:1px solid var(--rule);display:flex;flex-direction:column;gap:5px}
.stat:last-child{border-right:0}
@media(max-width:759px){.stat:nth-child(2n){border-right:0}.stat:nth-child(-n+2){border-bottom:1px solid var(--rule)}}
.stat b{font-family:"IBM Plex Mono",monospace;font-size:1.05rem;color:var(--ledger);font-weight:600}
.stat span{font-size:.85rem;color:var(--ink-soft)}

/* Belegkette */
.chain{display:flex;flex-wrap:wrap;gap:8px;align-items:center;font-family:"IBM Plex Mono",monospace;font-size:.78rem}
.chain i{font-style:normal;border:1px solid var(--rule-strong);background:#fff;padding:8px 13px;border-radius:4px}
.chain i.mark{border-color:var(--ledger);color:var(--ledger);background:var(--ledger-soft)}
.chain i.due{border-color:var(--due);color:var(--due);background:#fbeceb}
.chain svg{color:var(--rule-strong);flex:none}

/* Raster */
.grid{display:grid;gap:0;border:1px solid var(--rule);background:#fff;border-radius:4px;overflow:hidden}
@media(min-width:680px){.grid{grid-template-columns:repeat(2,1fr)}}
@media(min-width:1000px){.grid{grid-template-columns:repeat(3,1fr)}}
.cell{padding:clamp(24px,2.6vw,32px);display:flex;flex-direction:column;gap:10px;
  border-right:1px solid var(--rule);border-bottom:1px solid var(--rule)}
.cell p{font-size:.93rem;color:var(--ink-soft)}
.cell .tag{font-family:"IBM Plex Mono",monospace;font-size:.64rem;letter-spacing:.16em;text-transform:uppercase;color:#736c5e}

.split{display:grid;gap:clamp(34px,4.6vw,60px);align-items:center}
@media(min-width:960px){.split{grid-template-columns:1fr 1fr}}

.list{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:0;border-top:1px solid var(--rule)}
.list li{display:flex;gap:16px;align-items:baseline;padding:14px 0;border-bottom:1px solid var(--rule);font-size:.95rem}
.list li em{font-style:normal;font-family:"IBM Plex Mono",monospace;font-size:.7rem;color:var(--ledger);
  letter-spacing:.1em;min-width:34px}

.faq{border-top:1px solid var(--rule);max-width:900px}
details{border-bottom:1px solid var(--rule)}
summary{cursor:pointer;list-style:none;padding:21px 0;display:flex;gap:16px;align-items:baseline;
  font-family:"Bricolage Grotesque",sans-serif;font-weight:700;font-size:1.05rem;letter-spacing:-.02em}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";margin-left:auto;color:var(--ledger);font-family:"IBM Plex Mono",monospace;
  font-size:1.2rem;transition:transform .2s}
details[open] summary::after{transform:rotate(45deg)}
details p{padding:0 0 21px;color:var(--ink-soft);max-width:74ch;font-size:.96rem}

.cta{background:var(--ink);color:#f3f1ea;border-radius:6px;padding:clamp(38px,5vw,72px);
  display:flex;flex-direction:column;gap:20px;align-items:flex-start}
.cta h2{color:#fff}
.cta .lead{color:#a8b0bb}
.cta .eyebrow{color:#8fd9b4}
.cta .eyebrow::before{color:#4d5763}
.cta .btn-ghost{border-color:rgba(243,241,234,.3);color:#f3f1ea}
.cta .btn-ghost:hover{background:rgba(243,241,234,.08)}
.cta .btn-primary{background:#f3f1ea;color:var(--ink)}
.cta .btn-primary:hover{background:#fff}

footer{border-top:1px solid var(--rule);padding-block:42px;font-size:.86rem;color:var(--ink-soft)}
.foot-in{display:flex;flex-wrap:wrap;gap:16px 30px;align-items:center}
footer a{color:var(--ink-soft);text-decoration:none}
footer a:hover{color:var(--ink)}
.foot-in .sep{margin-left:auto}

@media(prefers-reduced-motion:reduce){*,*::before,*::after{animation:none!important;transition:none!important}
  .stamp{opacity:1}}