.northline-practice[data-astro-cid-qsnhrgsa]{gap:2.2rem;margin-block:2rem;display:grid}.northline-practice[data-astro-cid-qsnhrgsa] section[data-astro-cid-qsnhrgsa],.northline-stage[data-astro-cid-qsnhrgsa]{min-width:0}.northline-practice[data-astro-cid-qsnhrgsa] h4[data-astro-cid-qsnhrgsa],.northline-stage[data-astro-cid-qsnhrgsa] summary[data-astro-cid-qsnhrgsa]{color:var(--pine-ink);margin:0 0 .5rem;font-size:1.12rem;font-weight:650}.northline-stage[data-astro-cid-qsnhrgsa] summary[data-astro-cid-qsnhrgsa]{cursor:pointer}.northline-stage[data-astro-cid-qsnhrgsa][open] summary[data-astro-cid-qsnhrgsa]{margin-bottom:1rem}.northline-fallback[data-astro-cid-qsnhrgsa]{margin:0;font-size:.92rem}.northline-table-wrap[data-astro-cid-qsnhrgsa]{overflow-x:auto}.northline-table[data-astro-cid-qsnhrgsa]{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%}.northline-table[data-astro-cid-qsnhrgsa] caption[data-astro-cid-qsnhrgsa]{text-align:left;margin-bottom:.5rem;font-weight:600}.northline-table[data-astro-cid-qsnhrgsa] th[data-astro-cid-qsnhrgsa],.northline-table[data-astro-cid-qsnhrgsa] td[data-astro-cid-qsnhrgsa]{border-bottom:1px solid var(--line);padding:.55rem .65rem}.northline-table[data-astro-cid-qsnhrgsa] th[data-astro-cid-qsnhrgsa]{text-align:left}.northline-table[data-astro-cid-qsnhrgsa] td[data-astro-cid-qsnhrgsa],.northline-table[data-astro-cid-qsnhrgsa] thead[data-astro-cid-qsnhrgsa] th[data-astro-cid-qsnhrgsa]:not(:first-child){text-align:right}@media print{.northline-stage[data-astro-cid-qsnhrgsa]>[data-astro-cid-qsnhrgsa]:not(summary){display:block!important}}.book-objective[data-astro-cid-pkelhnsy] .callout[data-astro-cid-pkelhnsy]+.callout[data-astro-cid-pkelhnsy]{margin-top:1rem}.book-page[data-astro-cid-pkelhnsy]{--measure:88ch;--prose-measure:88ch}.book-page[data-astro-cid-pkelhnsy] .course-prose{max-width:var(--measure)}.book-page[data-astro-cid-pkelhnsy] .income-equity-flow{grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;margin:2rem 0;font-family:Inter Variable,sans-serif;display:grid}.book-page[data-astro-cid-pkelhnsy] .income-equity-flow figcaption{color:var(--pine-ink);grid-column:1/-1;font-weight:650}.book-page[data-astro-cid-pkelhnsy] .income-equity-path{text-align:center}.book-page[data-astro-cid-pkelhnsy] .income-equity-path>div{border-block:1px solid var(--line);background:var(--paper-2);gap:.5rem;padding:1rem;display:grid}.book-page[data-astro-cid-pkelhnsy] .income-equity-path span{font-size:.84rem}.book-page[data-astro-cid-pkelhnsy] .income-equity-path strong{font-variant-numeric:tabular-nums;font-size:1rem}.book-page[data-astro-cid-pkelhnsy] .income-equity-path .income-equity-arrow{color:var(--pine-ink);padding:.3rem;font-size:1.6rem;display:block}.book-page[data-astro-cid-pkelhnsy] .chapter-supplement{border:1px solid var(--line);margin-block:1.5rem;padding:1rem}.book-page[data-astro-cid-pkelhnsy] .chapter-supplement summary{cursor:pointer;color:var(--pine-ink);font-weight:650}.book-page[data-astro-cid-pkelhnsy] .chapter-supplement[open] summary{margin-bottom:1rem}@media print{.book-page[data-astro-cid-pkelhnsy] .chapter-supplement>:not(summary){display:block!important}}@media (width<=35em){.book-page[data-astro-cid-pkelhnsy] .income-equity-flow{grid-template-columns:1fr}}.book-page[data-astro-cid-pkelhnsy] .table-scroll{overflow-x:auto}.book-page[data-astro-cid-pkelhnsy] table{border-collapse:collapse;width:100%;min-width:0;margin:1.6rem 0;font-family:Inter Variable,sans-serif;font-size:.86rem}.book-page[data-astro-cid-pkelhnsy] th,.book-page[data-astro-cid-pkelhnsy] td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;white-space:normal;padding:.68rem .8rem}.book-page[data-astro-cid-pkelhnsy] th[align=right],.book-page[data-astro-cid-pkelhnsy] td[align=right]{text-align:right;font-variant-numeric:tabular-nums}.book-page[data-astro-cid-pkelhnsy] thead th{color:var(--pine-ink);background:var(--paper-2);font-weight:750}.book-page[data-astro-cid-pkelhnsy] pre{color:#eaf1ef;background:var(--pine);border-radius:.8rem;margin:1.6rem 0;padding:1.1rem 1.3rem;font-family:ui-monospace,monospace;font-size:.88rem;line-height:1.6;overflow-x:auto}.book-page[data-astro-cid-pkelhnsy] code:not(pre code){background:var(--paper-2);border-radius:.25rem;padding:.08em .3em;font-family:ui-monospace,monospace;font-size:.86em}.book-page[data-astro-cid-pkelhnsy] .callout{border:1px solid var(--line);border-left:4px solid var(--callout-accent);background:var(--callout-soft);border-radius:.5rem;margin:1.9rem 0;padding:1.15rem 1.35rem 1.2rem}.book-page[data-astro-cid-pkelhnsy] .callout-rule{--callout-accent:var(--pine-ink);--callout-soft:var(--wash-green)}.book-page[data-astro-cid-pkelhnsy] .callout-limit{--callout-accent:var(--tone-caution);--callout-soft:var(--tint-rust)}.book-page[data-astro-cid-pkelhnsy] .callout-quote{--callout-accent:var(--gold);--callout-soft:var(--paper-2)}.book-page[data-astro-cid-pkelhnsy] .callout-label,.book-page[data-astro-cid-pkelhnsy] .callout-source{color:var(--callout-accent);letter-spacing:.085em;text-transform:uppercase;margin-bottom:.5rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:.7rem;font-weight:800}.book-page[data-astro-cid-pkelhnsy] .callout-source{text-transform:none;letter-spacing:.01em;font-size:.78rem;font-weight:650}.book-page[data-astro-cid-pkelhnsy] .callout>p{text-align:left;hyphens:manual;text-indent:0;margin:0;font-size:1.12rem;line-height:1.55}.book-page[data-astro-cid-pkelhnsy] .callout>p+p{margin-top:.7rem}.book-page[data-astro-cid-pkelhnsy] .t-account{margin:1.9rem 0}.book-page[data-astro-cid-pkelhnsy] .t-name{letter-spacing:.04em;text-align:center;text-transform:uppercase;color:var(--pine-ink);margin-bottom:.35rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:.82rem;font-weight:800}.book-page[data-astro-cid-pkelhnsy] .t-grid{border-top:2px solid var(--pine);grid-template-columns:1fr 1fr;display:grid}.book-page[data-astro-cid-pkelhnsy] .t-grid>div:nth-child(odd){border-right:2px solid var(--pine)}.book-page[data-astro-cid-pkelhnsy] .t-head{letter-spacing:.085em;text-transform:uppercase;color:var(--ink-soft);padding:.3rem .9rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:.7rem;font-weight:800}.book-page[data-astro-cid-pkelhnsy] .t-cell{padding:.55rem .9rem 1rem}.book-page[data-astro-cid-pkelhnsy] .t-bal{border-top:1px solid var(--line)}.book-page[data-astro-cid-pkelhnsy] .t-step{background:var(--pine);color:#f3f7f5;letter-spacing:.09em;text-transform:uppercase;border-radius:999px;margin-bottom:.3rem;padding:.12rem .5rem .16rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:.66rem;font-weight:800;display:inline-block}.book-page[data-astro-cid-pkelhnsy] .t-amt{font-variant-numeric:tabular-nums lining-nums;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:1.15rem;font-weight:700}.book-page[data-astro-cid-pkelhnsy] .t-note{max-width:34ch;color:var(--ink-soft);margin-top:.2rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:.78rem;line-height:1.45}.book-page[data-astro-cid-pkelhnsy] .je{margin:1.7rem 0}.book-page[data-astro-cid-pkelhnsy] .je-date{color:var(--ink-soft);letter-spacing:.095em;text-transform:uppercase;margin-bottom:.35rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;font-size:.7rem;font-weight:800}.book-page[data-astro-cid-pkelhnsy] .je-grid{background:var(--pine);color:#eaf1ef;border-radius:.6rem;grid-template-columns:1fr auto auto minmax(0,13rem);align-items:baseline;gap:.25rem 1.1rem;padding:1rem 1.25rem 1.1rem;font-family:Inter Variable,ui-sans-serif,system-ui,sans-serif;display:grid}.book-page[data-astro-cid-pkelhnsy] .je-acct{font-size:.98rem;font-weight:600}.book-page[data-astro-cid-pkelhnsy] .je-in{padding-left:1.6rem}.book-page[data-astro-cid-pkelhnsy] .je-amt{font-variant-numeric:tabular-nums lining-nums;text-align:right;white-space:nowrap;min-width:4.5rem;font-size:.98rem;font-weight:600}.book-page[data-astro-cid-pkelhnsy] .je-note{color:#eaf1efa6;border-left:1px solid #eaf1ef38;padding-left:1rem;font-size:.73rem;font-style:italic;line-height:1.35}@media (width<=40em){.book-page[data-astro-cid-pkelhnsy] .je-grid{grid-template-columns:1fr auto auto}.book-page[data-astro-cid-pkelhnsy] .je-note{border-left:0;grid-column:1/-1;margin-bottom:.3rem;padding-left:0}}@media print{.skip-link,.course-nav{display:none!important}.book-page[data-astro-cid-pkelhnsy] .quick-check>summary:after{display:none}.book-page[data-astro-cid-pkelhnsy] .quick-check,.book-page[data-astro-cid-pkelhnsy] .income-equity-flow{break-inside:avoid}.book-page[data-astro-cid-pkelhnsy] details::details-content{content-visibility:visible;display:block}.book-objective[data-astro-cid-pkelhnsy],.article-aside[data-astro-cid-pkelhnsy]{display:none}.book-page[data-astro-cid-pkelhnsy] .table-scroll{overflow:visible}.book-page[data-astro-cid-pkelhnsy] table,.book-page[data-astro-cid-pkelhnsy] .callout,.book-page[data-astro-cid-pkelhnsy] .financial-statement,.book-page[data-astro-cid-pkelhnsy] .je{break-inside:avoid}}