/* ═══════════════════════════════════════════════════════════
   4K ASSESSORIA E CONTABILIDADE LTDA
   Stylesheet Principal — Identidade Visual Exclusiva
   ═══════════════════════════════════════════════════════════ */

/* ─── Variáveis de Design ─────────────────────────────────── */
:root {
  /* Paleta Principal */
  --navy:       #0D2137;
  --navy-mid:   #1B3A5C;
  --blue:       #2E6DA4;
  --blue-light: #4A8DC4;
  --gold:       #C8A043;
  --gold-light: #E5C97E;
  --gold-pale:  #F5EDD6;

  /* Neutros */
  --white:      #FAFAF8;
  --off-white:  #F2F0EB;
  --gray-50:    #F8F7F5;
  --gray-100:   #EEECE8;
  --gray-200:   #D8D5CE;
  --gray-400:   #9A958A;
  --gray-600:   #6B6560;
  --gray-800:   #3A3732;
  --ink:        #1C1A17;

  /* Tipografia */
  --font-serif:  Georgia, 'Times New Roman', 'Palatino Linotype', serif;
  --font-sans:   'Segoe UI', 'Helvetica Neue', Helvetica, Arial, sans-serif;
  --font-mono:   'Courier New', Courier, monospace;

  /* Espaçamento */
  --space-xs:   0.25rem;
  --space-sm:   0.5rem;
  --space-md:   1rem;
  --space-lg:   1.5rem;
  --space-xl:   2.5rem;
  --space-2xl:  4rem;
  --space-3xl:  6rem;
  --space-4xl:  8rem;

  /* Bordas */
  --radius-sm:  3px;
  --radius-md:  6px;
  --radius-lg:  12px;

  /* Sombras */
  --shadow-sm:  0 1px 4px rgba(13,33,55,0.08);
  --shadow-md:  0 4px 16px rgba(13,33,55,0.12);
  --shadow-lg:  0 12px 40px rgba(13,33,55,0.18);
  --shadow-xl:  0 24px 64px rgba(13,33,55,0.24);

  /* Transições */
  --transition: 0.28s cubic-bezier(0.4, 0, 0.2, 1);
}

/* ─── Reset & Base ────────────────────────────────────────── */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

html {
  scroll-behavior: smooth;
  font-size: 16px;
  -webkit-text-size-adjust: 100%;
}

body {
  font-family: var(--font-sans);
  font-size: 1rem;
  line-height: 1.7;
  color: var(--ink);
  background-color: var(--white);
  overflow-x: hidden;
}

img, svg { display: block; max-width: 100%; }
a { color: inherit; text-decoration: none; }
ul, ol { list-style: none; }
button { cursor: pointer; border: none; background: none; font: inherit; }

/* ─── Tipografia ──────────────────────────────────────────── */
h1, h2, h3, h4, h5 {
  font-family: var(--font-serif);
  line-height: 1.25;
  color: var(--navy);
  font-weight: 700;
}

h1 { font-size: clamp(2rem, 5vw, 3.5rem); letter-spacing: -0.02em; }
h2 { font-size: clamp(1.6rem, 3.5vw, 2.4rem); letter-spacing: -0.01em; }
h3 { font-size: clamp(1.2rem, 2.5vw, 1.6rem); }
h4 { font-size: 1.15rem; font-weight: 600; }
h5 { font-size: 0.95rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.08em; }

p { max-width: 68ch; line-height: 1.75; }
p + p { margin-top: var(--space-md); }

.lead {
  font-size: 1.2rem;
  line-height: 1.7;
  color: var(--gray-600);
  font-family: var(--font-serif);
  font-style: italic;
  max-width: 60ch;
}

.eyebrow {
  display: inline-block;
  font-family: var(--font-sans);
  font-size: 0.7rem;
  font-weight: 700;
  letter-spacing: 0.18em;
  text-transform: uppercase;
  color: var(--gold);
  margin-bottom: var(--space-md);
}
.eyebrow::before {
  content: '— ';
  color: var(--gold);
  opacity: 0.6;
}

/* ─── Layout Utilitários ──────────────────────────────────── */
.container {
  width: 100%;
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--space-xl);
}

.container--wide { max-width: 1440px; }
.container--narrow { max-width: 840px; }

.section {
  padding: var(--space-3xl) 0;
}
.section--xl {
  padding: var(--space-4xl) 0;
}

/* ─── Navegação ───────────────────────────────────────────── */
#navbar {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 1000;
  background: rgba(13, 33, 55, 0.97);
  backdrop-filter: blur(12px);
  -webkit-backdrop-filter: blur(12px);
  border-bottom: 1px solid rgba(200, 160, 67, 0.2);
  transition: var(--transition);
}

#navbar.scrolled {
  box-shadow: 0 4px 24px rgba(0,0,0,0.25);
}

.nav-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: 72px;
  gap: var(--space-xl);
}

.nav-logo {
  flex-shrink: 0;
  display: flex;
  align-items: center;
  gap: var(--space-sm);
}

.nav-logo-text {
  display: flex;
  flex-direction: column;
}
.nav-logo-text strong {
  font-family: var(--font-serif);
  font-size: 1.15rem;
  color: var(--white);
  line-height: 1.1;
}
.nav-logo-text span {
  font-size: 0.62rem;
  letter-spacing: 0.12em;
  color: var(--gold);
  text-transform: uppercase;
  font-weight: 600;
}

.nav-menu {
  display: flex;
  align-items: center;
  gap: var(--space-xs);
}

.nav-menu a {
  display: block;
  padding: var(--space-sm) var(--space-md);
  font-size: 0.82rem;
  font-weight: 600;
  letter-spacing: 0.04em;
  color: rgba(250,250,248,0.75);
  border-radius: var(--radius-sm);
  transition: var(--transition);
  white-space: nowrap;
}
.nav-menu a:hover,
.nav-menu a.active {
  color: var(--white);
  background: rgba(46, 109, 164, 0.3);
}

.nav-cta {
  display: inline-flex;
  align-items: center;
  gap: var(--space-xs);
  padding: 0.55rem 1.2rem;
  background: var(--gold);
  color: var(--navy) !important;
  border-radius: var(--radius-sm);
  font-weight: 700 !important;
  font-size: 0.8rem !important;
  letter-spacing: 0.06em;
  transition: var(--transition) !important;
}
.nav-cta:hover {
  background: var(--gold-light) !important;
  color: var(--navy) !important;
  transform: translateY(-1px);
}

.nav-toggle {
  display: none;
  flex-direction: column;
  gap: 5px;
  padding: 8px;
  cursor: pointer;
}
.nav-toggle span {
  display: block;
  width: 24px;
  height: 2px;
  background: var(--white);
  border-radius: 2px;
  transition: var(--transition);
}

/* ─── Seção de Abertura / Manifesto ──────────────────────── */
#abertura {
  min-height: 100vh;
  background: var(--navy);
  background-image:
    linear-gradient(135deg, var(--navy) 0%, #1B3A5C 60%, #0D2137 100%);
  position: relative;
  overflow: hidden;
  display: flex;
  align-items: center;
  padding-top: 72px;
}

.abertura-bg-pattern {
  position: absolute;
  inset: 0;
  background-image: url('../assets/svg/pattern.svg');
  background-size: 400px 400px;
  opacity: 0.12;
  pointer-events: none;
}

.abertura-inner {
  position: relative;
  z-index: 2;
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-3xl);
  align-items: center;
  padding: var(--space-3xl) 0;
}

.abertura-content { }

.abertura-eyebrow {
  display: inline-flex;
  align-items: center;
  gap: var(--space-sm);
  font-size: 0.68rem;
  font-weight: 700;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--gold);
  margin-bottom: var(--space-lg);
}
.abertura-eyebrow::before {
  content: '';
  display: block;
  width: 32px;
  height: 1px;
  background: var(--gold);
}

.abertura-title {
  color: var(--white);
  font-size: clamp(2.2rem, 5vw, 3.8rem);
  font-weight: 700;
  line-height: 1.1;
  letter-spacing: -0.025em;
  margin-bottom: var(--space-xl);
}
.abertura-title em {
  display: block;
  color: var(--gold);
  font-style: normal;
}

.abertura-text {
  font-size: 1.1rem;
  line-height: 1.8;
  color: rgba(250,250,248,0.72);
  max-width: 54ch;
  margin-bottom: var(--space-2xl);
}

.abertura-actions {
  display: flex;
  gap: var(--space-md);
  flex-wrap: wrap;
}

.btn {
  display: inline-flex;
  align-items: center;
  gap: var(--space-sm);
  padding: 0.85rem 2rem;
  font-family: var(--font-sans);
  font-size: 0.88rem;
  font-weight: 700;
  letter-spacing: 0.05em;
  border-radius: var(--radius-sm);
  transition: var(--transition);
  cursor: pointer;
  border: 2px solid transparent;
}

.btn--primary {
  background: var(--gold);
  color: var(--navy);
  border-color: var(--gold);
}
.btn--primary:hover {
  background: var(--gold-light);
  border-color: var(--gold-light);
  transform: translateY(-2px);
  box-shadow: 0 8px 24px rgba(200,160,67,0.3);
}

.btn--outline {
  background: transparent;
  color: var(--white);
  border-color: rgba(250,250,248,0.3);
}
.btn--outline:hover {
  border-color: var(--white);
  background: rgba(250,250,248,0.08);
}

.btn--outline-gold {
  background: transparent;
  color: var(--gold);
  border-color: var(--gold);
}
.btn--outline-gold:hover {
  background: var(--gold);
  color: var(--navy);
}

.abertura-visual {
  position: relative;
}
.abertura-visual img {
  width: 100%;
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-xl);
}
.abertura-crc-badge {
  position: absolute;
  bottom: -16px;
  left: -20px;
  background: var(--white);
  border-left: 4px solid var(--gold);
  padding: var(--space-md) var(--space-lg);
  border-radius: var(--radius-sm);
  box-shadow: var(--shadow-lg);
}
.abertura-crc-badge .badge-label {
  font-size: 0.62rem;
  font-weight: 700;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--gray-400);
  margin-bottom: 2px;
}
.abertura-crc-badge .badge-value {
  font-family: var(--font-serif);
  font-size: 1rem;
  font-weight: 700;
  color: var(--navy);
}

/* ─── Diagnóstico de Riscos ───────────────────────────────── */
#riscos {
  background: var(--ink);
  color: var(--white);
  position: relative;
  overflow: hidden;
}
#riscos::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  height: 3px;
  background: linear-gradient(90deg, var(--gold) 0%, var(--gold-light) 50%, transparent 100%);
}

.riscos-intro {
  text-align: center;
  max-width: 640px;
  margin: 0 auto var(--space-3xl);
}
.riscos-intro h2 { color: var(--white); }
.riscos-intro p { color: rgba(250,250,248,0.65); margin: var(--space-md) auto 0; }

.riscos-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: var(--space-lg);
  margin-bottom: var(--space-2xl);
}

.risco-card {
  background: rgba(255,255,255,0.04);
  border: 1px solid rgba(255,255,255,0.08);
  border-top: 3px solid var(--gold);
  border-radius: var(--radius-md);
  padding: var(--space-xl);
  transition: var(--transition);
}
.risco-card:hover {
  background: rgba(255,255,255,0.07);
  transform: translateY(-4px);
  box-shadow: 0 16px 40px rgba(0,0,0,0.3);
}
.risco-card .risco-icon {
  font-size: 1.8rem;
  margin-bottom: var(--space-md);
}
.risco-card h4 {
  color: var(--white);
  margin-bottom: var(--space-sm);
}
.risco-card p {
  font-size: 0.9rem;
  color: rgba(250,250,248,0.55);
  line-height: 1.65;
}

.riscos-banner {
  background: rgba(200,160,67,0.1);
  border: 1px solid rgba(200,160,67,0.3);
  border-radius: var(--radius-md);
  padding: var(--space-xl) var(--space-2xl);
  display: flex;
  align-items: center;
  gap: var(--space-xl);
}
.riscos-banner-icon { font-size: 2.5rem; flex-shrink: 0; }
.riscos-banner p {
  font-size: 1.05rem;
  color: rgba(250,250,248,0.8);
  max-width: none;
  font-family: var(--font-serif);
  font-style: italic;
}
.riscos-banner strong { color: var(--gold); font-style: normal; }

/* ─── Escrituração Contábil ───────────────────────────────── */
#escrituracao {
  background: var(--white);
}

.escrituracao-layout {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-3xl);
  align-items: start;
}

.content-block h2 { margin-bottom: var(--space-lg); }
.content-block p { color: var(--gray-600); }

.process-steps {
  margin-top: var(--space-xl);
  display: flex;
  flex-direction: column;
  gap: var(--space-lg);
}

.process-step {
  display: flex;
  gap: var(--space-lg);
  align-items: flex-start;
}
.step-number {
  flex-shrink: 0;
  width: 44px;
  height: 44px;
  background: var(--navy);
  color: var(--gold);
  display: flex;
  align-items: center;
  justify-content: center;
  font-family: var(--font-serif);
  font-size: 1rem;
  font-weight: 700;
  border-radius: var(--radius-sm);
}
.step-content h4 { color: var(--navy); margin-bottom: var(--space-xs); }
.step-content p { font-size: 0.9rem; color: var(--gray-600); margin: 0; }

.escrituracao-aside {
  position: sticky;
  top: 96px;
}

.info-box {
  background: var(--navy);
  color: var(--white);
  border-radius: var(--radius-md);
  padding: var(--space-xl);
  margin-bottom: var(--space-lg);
}
.info-box h4 {
  color: var(--gold);
  margin-bottom: var(--space-md);
  font-size: 0.8rem;
  text-transform: uppercase;
  letter-spacing: 0.1em;
}
.info-box ul {
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}
.info-box ul li {
  font-size: 0.88rem;
  color: rgba(250,250,248,0.75);
  padding-left: var(--space-lg);
  position: relative;
}
.info-box ul li::before {
  content: '→';
  position: absolute;
  left: 0;
  color: var(--gold);
  font-size: 0.75rem;
}

.concept-table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.88rem;
}
.concept-table th {
  text-align: left;
  padding: var(--space-sm) var(--space-md);
  background: var(--navy);
  color: var(--gold);
  font-size: 0.72rem;
  font-weight: 700;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}
.concept-table td {
  padding: var(--space-sm) var(--space-md);
  border-bottom: 1px solid var(--gray-100);
  color: var(--gray-600);
  vertical-align: top;
}
.concept-table tr:last-child td { border-bottom: none; }
.concept-table tr:hover td { background: var(--gray-50); }
.concept-table .td-label {
  font-weight: 600;
  color: var(--navy);
  white-space: nowrap;
}

/* ─── DRE e Balanço ───────────────────────────────────────── */
#balanco {
  background: var(--off-white);
}

.balanco-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-xl);
  margin-top: var(--space-2xl);
}

.dre-card {
  background: var(--white);
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
}
.dre-card-header {
  background: var(--navy);
  padding: var(--space-lg) var(--space-xl);
}
.dre-card-header h3 { color: var(--white); font-size: 1rem; }
.dre-card-header p { color: rgba(250,250,248,0.5); font-size: 0.8rem; margin-top: 4px; }
.dre-card-body { padding: var(--space-lg) var(--space-xl); }

.dre-row {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: 10px 0;
  border-bottom: 1px solid var(--gray-100);
  font-size: 0.88rem;
}
.dre-row:last-child { border-bottom: none; }
.dre-row .label { color: var(--gray-600); }
.dre-row .value { font-weight: 700; font-family: var(--font-mono); }
.dre-row.dre-total {
  margin-top: var(--space-sm);
  padding-top: var(--space-md);
  border-top: 2px solid var(--navy);
}
.dre-row.dre-total .label { font-weight: 700; color: var(--navy); }
.dre-row.dre-total .value { color: var(--gold); font-size: 1rem; }
.dre-row .positive { color: #2E7D32; }
.dre-row .negative { color: #C62828; }
.dre-row.indent { padding-left: var(--space-lg); }
.dre-row.indent .label { color: var(--gray-400); font-size: 0.82rem; }

/* Indicadores KPI */
.kpi-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: var(--space-md);
  margin-top: var(--space-2xl);
}

.kpi-card {
  background: var(--white);
  border-radius: var(--radius-md);
  padding: var(--space-lg);
  border-bottom: 3px solid var(--gold);
  box-shadow: var(--shadow-sm);
  text-align: center;
}
.kpi-card .kpi-label {
  font-size: 0.7rem;
  font-weight: 700;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--gray-400);
  margin-bottom: var(--space-sm);
}
.kpi-card .kpi-value {
  font-family: var(--font-serif);
  font-size: 1.6rem;
  font-weight: 700;
  color: var(--navy);
  line-height: 1;
  margin-bottom: var(--space-xs);
}
.kpi-card .kpi-desc {
  font-size: 0.75rem;
  color: var(--gray-400);
}

/* ─── Tributação ──────────────────────────────────────────── */
#tributacao {
  background: var(--white);
  position: relative;
}
#tributacao::before {
  content: '';
  position: absolute;
  left: 0;
  top: 0;
  bottom: 0;
  width: 4px;
  background: linear-gradient(180deg, var(--gold) 0%, var(--blue) 50%, transparent 100%);
}

.tributacao-intro {
  max-width: 720px;
  margin-bottom: var(--space-3xl);
}

.regimes-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: var(--space-lg);
  margin-bottom: var(--space-3xl);
}

.regime-card {
  border: 2px solid var(--gray-200);
  border-radius: var(--radius-md);
  padding: var(--space-xl);
  transition: var(--transition);
  cursor: default;
}
.regime-card:hover {
  border-color: var(--blue);
  box-shadow: var(--shadow-md);
}
.regime-card.featured {
  border-color: var(--gold);
  background: var(--gold-pale);
  position: relative;
}
.regime-badge {
  position: absolute;
  top: -12px;
  left: var(--space-lg);
  background: var(--gold);
  color: var(--navy);
  font-size: 0.65rem;
  font-weight: 700;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  padding: 2px 10px;
  border-radius: 20px;
}

.regime-card h3 { font-size: 1.1rem; color: var(--navy); margin-bottom: var(--space-sm); }
.regime-card .regime-aliquota {
  font-family: var(--font-mono);
  font-size: 0.75rem;
  font-weight: 700;
  color: var(--gold);
  background: var(--navy);
  padding: 2px 8px;
  border-radius: 20px;
  display: inline-block;
  margin-bottom: var(--space-md);
}
.regime-card p { font-size: 0.88rem; color: var(--gray-600); margin: 0; }
.regime-card ul {
  margin-top: var(--space-md);
  display: flex;
  flex-direction: column;
  gap: var(--space-xs);
}
.regime-card ul li {
  font-size: 0.83rem;
  color: var(--gray-600);
  padding-left: var(--space-lg);
  position: relative;
}
.regime-card ul li::before {
  content: '✓';
  position: absolute;
  left: 0;
  color: var(--blue);
  font-weight: 700;
}

.recuperacao-box {
  background: linear-gradient(135deg, var(--navy) 0%, #1B3A5C 100%);
  color: var(--white);
  border-radius: var(--radius-lg);
  padding: var(--space-2xl) var(--space-3xl);
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-3xl);
  align-items: center;
}
.recuperacao-box h3 { color: var(--gold); margin-bottom: var(--space-md); }
.recuperacao-box p { color: rgba(250,250,248,0.75); font-size: 0.95rem; margin: 0; }
.recuperacao-list {
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}
.recuperacao-list li {
  display: flex;
  align-items: flex-start;
  gap: var(--space-sm);
  font-size: 0.9rem;
  color: rgba(250,250,248,0.75);
}
.recuperacao-list li::before {
  content: '→';
  color: var(--gold);
  flex-shrink: 0;
  font-weight: 700;
}

/* ─── Assessoria Financeira ───────────────────────────────── */
#financeiro {
  background: var(--off-white);
}

.financeiro-cols {
  display: grid;
  grid-template-columns: 1.2fr 1fr;
  gap: var(--space-3xl);
  align-items: start;
}

.indicadores-list {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-md);
  margin-top: var(--space-xl);
}
.indicador-item {
  background: var(--white);
  border-radius: var(--radius-md);
  padding: var(--space-md) var(--space-lg);
  border-left: 3px solid var(--blue);
  box-shadow: var(--shadow-sm);
}
.indicador-item h5 {
  font-size: 0.75rem;
  color: var(--blue);
  margin-bottom: 4px;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-weight: 700;
}
.indicador-item p {
  font-size: 0.82rem;
  color: var(--gray-600);
  line-height: 1.5;
  margin: 0;
}

.financeiro-sidebar {
  position: sticky;
  top: 96px;
}
.financeiro-card {
  background: var(--navy);
  border-radius: var(--radius-md);
  padding: var(--space-xl);
  margin-bottom: var(--space-lg);
}
.financeiro-card h4 {
  color: var(--gold);
  font-size: 0.8rem;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  margin-bottom: var(--space-lg);
}
.financeiro-metric {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: var(--space-sm) 0;
  border-bottom: 1px solid rgba(255,255,255,0.07);
}
.financeiro-metric:last-child { border-bottom: none; }
.financeiro-metric .metric-name { font-size: 0.85rem; color: rgba(250,250,248,0.6); }
.financeiro-metric .metric-formula { font-family: var(--font-mono); font-size: 0.78rem; color: var(--gold-light); }

/* ─── Consultoria Empresarial ─────────────────────────────── */
#consultoria {
  background: var(--white);
}

.consultoria-hero {
  text-align: center;
  max-width: 680px;
  margin: 0 auto var(--space-3xl);
}

.servicos-matrix {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: var(--space-lg);
  margin-bottom: var(--space-3xl);
}

.servico-item {
  display: flex;
  gap: var(--space-lg);
  padding: var(--space-xl);
  background: var(--off-white);
  border-radius: var(--radius-md);
  transition: var(--transition);
}
.servico-item:hover {
  background: var(--gray-100);
  transform: translateX(4px);
}
.servico-icon {
  font-size: 2rem;
  flex-shrink: 0;
  width: 52px;
  height: 52px;
  display: flex;
  align-items: center;
  justify-content: center;
  background: var(--navy);
  border-radius: var(--radius-sm);
}
.servico-item h4 { color: var(--navy); margin-bottom: var(--space-xs); }
.servico-item p { font-size: 0.88rem; color: var(--gray-600); margin: 0; }

.metodologia {
  background: var(--navy);
  border-radius: var(--radius-lg);
  padding: var(--space-3xl);
  color: var(--white);
}
.metodologia h3 { color: var(--white); margin-bottom: var(--space-xl); text-align: center; }
.metodologia-steps {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: var(--space-lg);
  position: relative;
}
.metodologia-steps::before {
  content: '';
  position: absolute;
  top: 28px;
  left: 12%;
  right: 12%;
  height: 2px;
  background: linear-gradient(90deg, var(--gold) 0%, rgba(200,160,67,0.3) 100%);
}
.met-step {
  text-align: center;
  position: relative;
}
.met-step-num {
  width: 56px;
  height: 56px;
  border-radius: 50%;
  background: var(--gold);
  color: var(--navy);
  font-family: var(--font-serif);
  font-size: 1.2rem;
  font-weight: 700;
  display: flex;
  align-items: center;
  justify-content: center;
  margin: 0 auto var(--space-md);
  position: relative;
  z-index: 1;
}
.met-step h5 {
  color: var(--gold);
  font-size: 0.75rem;
  letter-spacing: 0.1em;
  margin-bottom: var(--space-xs);
}
.met-step p {
  font-size: 0.82rem;
  color: rgba(250,250,248,0.55);
  line-height: 1.6;
  margin: 0;
}

/* ─── Departamento Pessoal ────────────────────────────────── */
#departamento-pessoal {
  background: var(--off-white);
}

.dp-layout {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-3xl);
}

.obrigacoes-table-wrap {
  overflow-x: auto;
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-sm);
}
.obrigacoes-table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.85rem;
  background: var(--white);
}
.obrigacoes-table thead tr {
  background: var(--navy);
}
.obrigacoes-table thead th {
  padding: 12px 16px;
  text-align: left;
  color: var(--gold);
  font-size: 0.7rem;
  font-weight: 700;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}
.obrigacoes-table tbody tr { transition: var(--transition); }
.obrigacoes-table tbody tr:nth-child(even) { background: var(--gray-50); }
.obrigacoes-table tbody tr:hover { background: rgba(46,109,164,0.06); }
.obrigacoes-table td {
  padding: 12px 16px;
  border-bottom: 1px solid var(--gray-100);
  color: var(--gray-600);
  vertical-align: top;
}
.obrigacoes-table td:first-child { font-weight: 600; color: var(--navy); }
.obrigacoes-table .badge-prazo {
  display: inline-block;
  padding: 2px 8px;
  border-radius: 20px;
  font-size: 0.7rem;
  font-weight: 700;
  letter-spacing: 0.05em;
}
.badge-mensal { background: rgba(46,109,164,0.12); color: var(--blue); }
.badge-anual  { background: rgba(200,160,67,0.15); color: #8a6f2c; }
.badge-admissao { background: rgba(46,125,50,0.12); color: #2E7D32; }
.badge-demissao { background: rgba(198,40,40,0.1); color: #C62828; }

.dp-riscos {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}
.dp-risco-item {
  background: var(--white);
  border-radius: var(--radius-md);
  border-left: 4px solid var(--gold);
  padding: var(--space-lg);
  box-shadow: var(--shadow-sm);
}
.dp-risco-item.high { border-left-color: #C62828; }
.dp-risco-item.mid  { border-left-color: #E65100; }
.dp-risco-item h4 {
  font-size: 0.88rem;
  color: var(--navy);
  margin-bottom: var(--space-xs);
}
.dp-risco-item p {
  font-size: 0.82rem;
  color: var(--gray-600);
  margin: 0;
}

/* ─── Institucional ───────────────────────────────────────── */
#institucional {
  background: var(--navy);
  color: var(--white);
}

.institucional-grid {
  display: grid;
  grid-template-columns: 1.2fr 1fr 1fr;
  gap: var(--space-3xl);
  margin-top: var(--space-2xl);
}

.institucional-col h4 {
  color: var(--gold);
  font-size: 0.75rem;
  text-transform: uppercase;
  letter-spacing: 0.12em;
  margin-bottom: var(--space-lg);
  padding-bottom: var(--space-sm);
  border-bottom: 1px solid rgba(200,160,67,0.3);
}
.institucional-col p {
  font-size: 0.9rem;
  color: rgba(250,250,248,0.65);
  line-height: 1.75;
  margin: 0;
}
.institucional-col ul {
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}
.institucional-col ul li {
  font-size: 0.88rem;
  color: rgba(250,250,248,0.65);
  display: flex;
  align-items: flex-start;
  gap: var(--space-sm);
}
.institucional-col ul li::before {
  content: '–';
  color: var(--gold);
  flex-shrink: 0;
}

.crc-display {
  display: inline-flex;
  align-items: center;
  gap: var(--space-md);
  background: rgba(200,160,67,0.12);
  border: 1px solid rgba(200,160,67,0.35);
  border-radius: var(--radius-sm);
  padding: var(--space-md) var(--space-lg);
  margin-top: var(--space-lg);
}
.crc-display .crc-number {
  font-family: var(--font-mono);
  font-size: 1.15rem;
  font-weight: 700;
  color: var(--gold);
  letter-spacing: 0.05em;
}
.crc-display .crc-label {
  font-size: 0.65rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.12em;
  color: rgba(250,250,248,0.4);
}

/* ─── FAQ ─────────────────────────────────────────────────── */
#faq {
  background: var(--white);
}

.faq-layout {
  display: grid;
  grid-template-columns: 1fr 2fr;
  gap: var(--space-3xl);
  align-items: start;
}

.faq-sidebar {
  position: sticky;
  top: 96px;
}
.faq-sidebar p {
  font-size: 0.9rem;
  color: var(--gray-600);
  margin-top: var(--space-md);
}

.faq-list {
  display: flex;
  flex-direction: column;
  gap: 0;
  border: 1px solid var(--gray-200);
  border-radius: var(--radius-md);
  overflow: hidden;
}

.faq-item { border-bottom: 1px solid var(--gray-100); }
.faq-item:last-child { border-bottom: none; }

.faq-question {
  width: 100%;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: var(--space-lg);
  padding: var(--space-lg) var(--space-xl);
  text-align: left;
  background: none;
  cursor: pointer;
  transition: var(--transition);
}
.faq-question:hover { background: var(--gray-50); }
.faq-question.open { background: var(--navy); }
.faq-question span {
  font-size: 0.92rem;
  font-weight: 600;
  color: var(--navy);
  line-height: 1.4;
}
.faq-question.open span { color: var(--white); }
.faq-icon {
  flex-shrink: 0;
  width: 24px;
  height: 24px;
  border-radius: 50%;
  background: var(--gray-100);
  color: var(--navy);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.2rem;
  font-weight: 700;
  transition: var(--transition);
}
.faq-question.open .faq-icon {
  background: var(--gold);
  color: var(--navy);
  transform: rotate(45deg);
}

.faq-answer {
  display: none;
  padding: 0 var(--space-xl) var(--space-lg);
  background: var(--gray-50);
}
.faq-answer.open { display: block; }
.faq-answer p {
  font-size: 0.9rem;
  color: var(--gray-600);
  line-height: 1.75;
  padding-top: var(--space-md);
  margin: 0;
}

/* ─── Contato / Formulário ────────────────────────────────── */
#contato {
  background: var(--off-white);
}

.contato-grid {
  display: grid;
  grid-template-columns: 1fr 1.5fr;
  gap: var(--space-3xl);
  align-items: start;
}

.contato-info {
  position: sticky;
  top: 96px;
}
.contato-info h2 { margin-bottom: var(--space-md); }
.contato-info .lead { margin-bottom: var(--space-xl); }

.contato-dados {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}
.contato-dado {
  display: flex;
  align-items: flex-start;
  gap: var(--space-md);
}
.contato-dado-icon {
  width: 40px;
  height: 40px;
  background: var(--navy);
  border-radius: var(--radius-sm);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1rem;
  flex-shrink: 0;
}
.contato-dado-text label {
  display: block;
  font-size: 0.68rem;
  font-weight: 700;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--gray-400);
  margin-bottom: 2px;
}
.contato-dado-text span {
  font-size: 0.9rem;
  color: var(--navy);
  font-weight: 600;
}

/* Formulário */
.form-card {
  background: var(--white);
  border-radius: var(--radius-lg);
  padding: var(--space-2xl);
  box-shadow: var(--shadow-md);
}

.form-title {
  font-size: 1.3rem;
  font-family: var(--font-serif);
  color: var(--navy);
  margin-bottom: var(--space-xl);
  padding-bottom: var(--space-md);
  border-bottom: 2px solid var(--gold);
}

.form-row {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--space-md);
}

.form-group {
  margin-bottom: var(--space-lg);
}

.form-group label {
  display: block;
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  color: var(--navy);
  margin-bottom: var(--space-sm);
}

.form-group input,
.form-group select,
.form-group textarea {
  width: 100%;
  padding: 0.75rem 1rem;
  font-family: var(--font-sans);
  font-size: 0.92rem;
  color: var(--ink);
  background: var(--white);
  border: 1.5px solid var(--gray-200);
  border-radius: var(--radius-sm);
  transition: var(--transition);
  outline: none;
  appearance: none;
  -webkit-appearance: none;
}
.form-group input:focus,
.form-group select:focus,
.form-group textarea:focus {
  border-color: var(--blue);
  box-shadow: 0 0 0 3px rgba(46,109,164,0.12);
}
.form-group input.error,
.form-group select.error,
.form-group textarea.error {
  border-color: #C62828;
  box-shadow: 0 0 0 3px rgba(198,40,40,0.1);
}
.form-group .error-msg {
  display: none;
  font-size: 0.75rem;
  color: #C62828;
  margin-top: 4px;
}
.form-group .error-msg.visible { display: block; }

.form-group textarea {
  resize: vertical;
  min-height: 120px;
}

.form-group select {
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%231B3A5C' stroke-width='2'%3E%3Cpath d='M6 9l6 6 6-6'/%3E%3C/svg%3E");
  background-repeat: no-repeat;
  background-position: right 12px center;
  background-size: 16px;
  padding-right: 2.5rem;
  cursor: pointer;
}

.form-submit {
  width: 100%;
  padding: 0.95rem 2rem;
  background: var(--navy);
  color: var(--white);
  font-family: var(--font-sans);
  font-size: 0.9rem;
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  border-radius: var(--radius-sm);
  border: 2px solid var(--navy);
  cursor: pointer;
  transition: var(--transition);
  display: flex;
  align-items: center;
  justify-content: center;
  gap: var(--space-sm);
}
.form-submit:hover {
  background: var(--gold);
  border-color: var(--gold);
  color: var(--navy);
  transform: translateY(-2px);
  box-shadow: 0 8px 24px rgba(200,160,67,0.3);
}
.form-submit:disabled {
  opacity: 0.6;
  cursor: not-allowed;
  transform: none;
}

/* Mensagem de sucesso */
.form-success {
  display: none;
  text-align: center;
  padding: var(--space-2xl);
}
.form-success.visible { display: block; }
.form-success-icon {
  font-size: 3rem;
  margin-bottom: var(--space-lg);
}
.form-success h3 { color: var(--navy); margin-bottom: var(--space-sm); }
.form-success p { color: var(--gray-600); margin: 0 auto; }

/* ─── Rodapé ──────────────────────────────────────────────── */
#footer {
  background: var(--ink);
  padding: var(--space-2xl) 0 var(--space-xl);
  border-top: 1px solid rgba(255,255,255,0.07);
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1.2fr;
  gap: var(--space-2xl);
  margin-bottom: var(--space-xl);
  padding-bottom: var(--space-xl);
  border-bottom: 1px solid rgba(255,255,255,0.06);
}

.footer-brand p {
  font-size: 0.82rem;
  line-height: 1.7;
  color: rgba(250,250,248,0.35);
  margin-top: var(--space-md);
  max-width: 38ch;
}

.footer-col h6 {
  font-size: 0.65rem;
  font-weight: 700;
  letter-spacing: 0.15em;
  text-transform: uppercase;
  color: rgba(250,250,248,0.3);
  margin-bottom: var(--space-md);
}
.footer-col a, .footer-col span {
  display: block;
  font-size: 0.8rem;
  color: rgba(250,250,248,0.4);
  line-height: 1.5;
  margin-bottom: var(--space-xs);
  transition: var(--transition);
}
.footer-col a:hover { color: rgba(250,250,248,0.7); }

.footer-bottom {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: var(--space-md);
  flex-wrap: wrap;
}

.footer-bottom-text {
  font-size: 0.72rem;
  color: rgba(250,250,248,0.22);
  line-height: 1.6;
}
.footer-bottom-links {
  display: flex;
  gap: var(--space-md);
}
.footer-bottom-links a {
  font-size: 0.72rem;
  color: rgba(250,250,248,0.25);
  transition: var(--transition);
}
.footer-bottom-links a:hover { color: rgba(250,250,248,0.5); }

/* Google Ads – aviso obrigatório */
.footer-ads-disclaimer {
  font-size: 0.68rem;
  color: rgba(250,250,248,0.2);
  margin-top: var(--space-xs);
  line-height: 1.5;
}

/* ─── Animações de Entrada ────────────────────────────────── */
.reveal {
  opacity: 0;
  transform: translateY(24px);
  transition: opacity 0.65s cubic-bezier(0.4,0,0.2,1), transform 0.65s cubic-bezier(0.4,0,0.2,1);
}
.reveal.visible {
  opacity: 1;
  transform: translateY(0);
}
.reveal-delay-1 { transition-delay: 0.1s; }
.reveal-delay-2 { transition-delay: 0.2s; }
.reveal-delay-3 { transition-delay: 0.3s; }
.reveal-delay-4 { transition-delay: 0.4s; }

/* ─── Divisor decorativo ──────────────────────────────────── */
.section-divider {
  display: flex;
  align-items: center;
  gap: var(--space-lg);
  margin-bottom: var(--space-2xl);
}
.section-divider::after {
  content: '';
  flex: 1;
  height: 1px;
  background: var(--gray-200);
}
.section-divider.light::after { background: rgba(255,255,255,0.1); }

/* ─── Scrollbar Custom ────────────────────────────────────── */
::-webkit-scrollbar { width: 8px; }
::-webkit-scrollbar-track { background: var(--navy); }
::-webkit-scrollbar-thumb { background: var(--blue); border-radius: 4px; }
::-webkit-scrollbar-thumb:hover { background: var(--gold); }

/* ─── Responsive ──────────────────────────────────────────── */
@media (max-width: 1024px) {
  .container { padding: 0 var(--space-xl); }
  .abertura-inner { grid-template-columns: 1fr; }
  .abertura-visual { display: none; }
  .escrituracao-layout { grid-template-columns: 1fr; }
  .escrituracao-aside { position: static; }
  .balanco-grid { grid-template-columns: 1fr; }
  .kpi-grid { grid-template-columns: repeat(2, 1fr); }
  .regimes-grid { grid-template-columns: 1fr; }
  .recuperacao-box { grid-template-columns: 1fr; gap: var(--space-xl); padding: var(--space-xl); }
  .financeiro-cols { grid-template-columns: 1fr; }
  .financeiro-sidebar { position: static; }
  .servicos-matrix { grid-template-columns: 1fr; }
  .metodologia-steps { grid-template-columns: repeat(2, 1fr); }
  .metodologia-steps::before { display: none; }
  .dp-layout { grid-template-columns: 1fr; }
  .institucional-grid { grid-template-columns: 1fr 1fr; }
  .faq-layout { grid-template-columns: 1fr; }
  .faq-sidebar { position: static; margin-bottom: var(--space-xl); }
  .contato-grid { grid-template-columns: 1fr; }
  .contato-info { position: static; margin-bottom: var(--space-xl); }
  .footer-grid { grid-template-columns: 1fr 1fr; gap: var(--space-xl); }
}

@media (max-width: 768px) {
  :root {
    --space-3xl: 4rem;
    --space-4xl: 5rem;
  }
  .nav-menu { display: none; }
  .nav-menu.open {
    display: flex;
    flex-direction: column;
    position: fixed;
    top: 72px; left: 0; right: 0;
    background: var(--navy);
    padding: var(--space-xl);
    gap: var(--space-xs);
    border-top: 1px solid rgba(255,255,255,0.08);
    z-index: 999;
  }
  .nav-menu.open a { padding: var(--space-md); }
  .nav-toggle { display: flex; }
  .container { padding: 0 var(--space-lg); }
  .riscos-grid { grid-template-columns: 1fr; }
  .riscos-banner { flex-direction: column; gap: var(--space-md); }
  .kpi-grid { grid-template-columns: repeat(2, 1fr); }
  .indicadores-list { grid-template-columns: 1fr; }
  .metodologia-steps { grid-template-columns: 1fr 1fr; }
  .institucional-grid { grid-template-columns: 1fr; }
  .form-row { grid-template-columns: 1fr; }
  .footer-grid { grid-template-columns: 1fr; gap: var(--space-xl); }
  .footer-bottom { flex-direction: column; align-items: flex-start; gap: var(--space-sm); }
  .abertura-actions { flex-direction: column; }
  .abertura-actions .btn { text-align: center; justify-content: center; }
}

@media (max-width: 480px) {
  .kpi-grid { grid-template-columns: 1fr 1fr; }
  .metodologia-steps { grid-template-columns: 1fr; }
}