[data-surface=accountants]{--lightningcss-light:initial;--lightningcss-dark: ;color-scheme:light;--pc-container:1320px;--pc-gutter:clamp(16px,2.4vw,28px);--pc-top-h:60px;--wm-name:20px;--pc-name-size:15.5px;--pc-bg:#f3f4f2;--pc-surface:#fff;--pc-plate:#eef1ef;--pc-ink:#13333a;--pc-ink-2:#3a4d52;--pc-ink-3:#5b6a6e;--pc-line:#e4e8e5;--pc-line-strong:#d3d9d6;--pc-track:#e6ebe8;--pc-data:#1e7a80;--pc-data-soft:#7fb5b6;--pc-data-softer:#c2dcdb;--pc-row-hover:#f2f7f6;--pc-top-bg:#13333a;--pc-top-ink:#f5f3ee;--pc-top-ink-2:#c9d5d3;--pc-top-ink-3:#9db1af;--pc-top-line-strong:#f5f3ee38;--pc-ps-bg:#ffffff14;--pc-ps-line:#f5f3ee33;--pc-r-card:12px;--pc-t-odo:.75s;--pc-t-draw:2s;background:var(--pc-bg);min-height:100vh;display:flow-root}[data-surface=accountants] .num,[data-surface=accountants] .tnum,[data-surface=accountants] td,[data-surface=accountants] th{font-variant-numeric:tabular-nums}[data-surface=accountants] .pc-wrap{max-width:var(--pc-container);padding-inline:var(--pc-gutter);margin:0 auto}[data-surface=accountants] .pc-top{z-index:30;background:var(--pc-top-bg);color:var(--pc-top-ink);position:sticky;top:0}[data-surface=accountants] .pc-top__in{min-height:var(--pc-top-h);align-items:center;gap:20px;display:flex}[data-surface=accountants] .pc-brand{column-gap:calc(var(--wm-name) * .53);color:var(--pc-top-ink);flex:none;grid-template-columns:auto auto;grid-template-areas:"seal word""seal name";align-items:center;display:grid}[data-surface=accountants] .pc-brand__seal{color:inherit;grid-area:seal;line-height:0;display:block}[data-surface=accountants] .pc-brand__seal svg{height:calc(var(--wm-name) * 1.22);aspect-ratio:21/20.6;width:auto;display:block}[data-surface=accountants] .pc-brand__home{color:inherit;grid-area:word;place-self:end start;line-height:0;display:block}[data-surface=accountants] .pc-brand__home svg{height:calc(var(--wm-name) * .94);aspect-ratio:416/94;width:auto;display:block}[data-surface=accountants] .pc-brand__name{font-weight:500;font-size:var(--pc-name-size);white-space:nowrap;color:var(--pc-top-ink-2);grid-area:name;place-self:start;line-height:1.35}[data-surface=accountants] .pc-brand__name:hover{color:var(--pc-top-ink)}[data-surface=accountants] .pc-nav{gap:2px;margin-inline-start:auto;display:flex}[data-surface=accountants] .pc-nav a{color:var(--pc-top-ink-2);white-space:nowrap;border-radius:8px;align-items:center;gap:7px;padding:7px 10px;font-size:14.5px;font-weight:500;display:flex}[data-surface=accountants] .pc-nav a:hover,[data-surface=accountants] .pc-nav a[aria-current]{color:var(--pc-top-ink)}[data-surface=accountants] .pc-nav a[aria-current]{box-shadow:inset 0 -3px #f5f3ee}[data-surface=accountants] .pc-ic{fill:none;stroke:currentColor;stroke-width:1.5px;stroke-linecap:round;stroke-linejoin:round;flex:none;width:20px;height:20px}[data-surface=accountants] .pc-nav .pc-ic{width:17px;height:17px;color:var(--pc-top-ink-3)}[data-surface=accountants] .pc-nav a:hover .pc-ic{color:var(--pc-top-ink)}[data-surface=accountants] .pc-search{background:var(--pc-ps-bg);border:1px solid var(--pc-ps-line);min-width:210px;color:var(--pc-top-ink-2);border-radius:8px;align-items:center;gap:8px;padding:6px 12px;display:flex}[data-surface=accountants] .pc-search:focus-within{border-color:var(--pc-top-ink-2)}[data-surface=accountants] .pc-search input{width:100%;color:var(--pc-top-ink);background:0 0;border:0;outline:0;min-width:0;padding:0;font-size:16px}[data-surface=accountants] .pc-search input::placeholder{color:var(--pc-top-ink-3)}[data-surface=accountants] .pc-search .pc-ic{width:17px;height:17px}[data-surface=accountants] .pc-kbd{font-family:var(--font-ltr);color:var(--pc-top-ink-3);border:1px solid #f5f3ee40;border-radius:5px;padding:0 6px;font-size:11.5px;line-height:18px}[data-surface=accountants] .pc-drawer{margin-inline-start:auto;display:none}[data-surface=accountants] .pc-drawer>summary{border:1px solid var(--pc-top-line-strong);cursor:pointer;color:var(--pc-top-ink);border-radius:999px;align-items:center;gap:6px;min-height:44px;padding:7px 12px;font-size:14px;font-weight:600;list-style:none;display:inline-flex}[data-surface=accountants] .pc-drawer>summary::-webkit-details-marker{display:none}[data-surface=accountants] .pc-drawer__panel{inset:var(--pc-top-h) 0 0 auto;z-index:50;background:var(--pc-surface);width:min(86vw,340px);color:var(--pc-ink);flex-direction:column;gap:6px;padding:18px 18px 28px;display:flex;position:fixed;overflow:auto;box-shadow:-20px 0 60px #0000002e}[data-surface=accountants] .pc-drawer[open]:before{content:"";inset:var(--pc-top-h) 0 0 0;z-index:49;background:#0812146b;position:fixed}[data-surface=accountants] .pc-drawer__close{cursor:pointer;color:var(--pc-ink-3);background:0 0;border:0;align-self:flex-start;min-height:44px;padding:10px 2px;font-size:14px;font-weight:600}[data-surface=accountants] .pc-drawer__panel a{border-bottom:1px solid var(--pc-line);align-items:center;gap:12px;min-height:44px;padding:12px 6px;font-size:16px;font-weight:600;display:flex}[data-surface=accountants] .pc-drawer__panel .pc-ic{width:22px;height:22px;color:var(--pc-data)}[data-surface=accountants] .pc-drawer__panel .pc-search{background:var(--pc-plate);border-color:var(--pc-line);min-width:0;color:var(--pc-ink-3);margin-bottom:8px}[data-surface=accountants] .pc-drawer__panel .pc-search input{color:var(--pc-ink)}[data-surface=accountants] .pc-drawer__panel .pc-search input::placeholder{color:var(--pc-ink-3)}[data-surface=accountants] .pc-sub{background:var(--pc-surface);border-bottom:1px solid var(--pc-line)}[data-surface=accountants] .pc-sub .pc-wrap{min-height:44px;color:var(--pc-ink-3);flex-wrap:wrap;align-items:center;gap:6px 14px;font-size:13.5px;display:flex}[data-surface=accountants] .pc-live{color:var(--pc-ink-2);align-items:center;gap:8px;font-weight:600;display:inline-flex}[data-surface=accountants] .pc-live i{background:var(--pc-data);border-radius:50%;flex:none;width:7px;height:7px}[data-surface=accountants] .pc-live--checking i{background:var(--pc-ink-3)}[data-surface=accountants] .pc-sub .pc-sp{color:var(--pc-ink-3)}[data-surface=accountants] .pc-sub a{border-bottom:1px solid var(--pc-line-strong)}[data-surface=accountants] .pc-foot{border-top:1px solid var(--pc-line);color:var(--pc-ink-3);margin-top:56px;padding:28px 0 40px;font-size:14px}[data-surface=accountants] .pc-foot__in{flex-wrap:wrap;align-items:center;gap:10px 22px;display:flex}[data-surface=accountants] .pc-foot__in a:hover{color:var(--pc-ink)}[data-surface=accountants] .pc-foot__in .pc-sp{margin-inline-start:auto}[data-surface=accountants] .pc-disclaimer{border-top:1px solid var(--pc-line);color:var(--pc-ink-2);max-width:880px;margin-top:18px;padding-top:14px;font-size:13.5px;line-height:1.6}[data-surface=accountants] .pc-panel{background:var(--pc-surface);border:1px solid var(--pc-line-strong);border-radius:var(--pc-r-card)}[data-surface=accountants] .pc-src{color:var(--pc-ink-3);align-items:flex-start;gap:6px;margin:0;font-size:13px;line-height:1.45;display:flex}[data-surface=accountants] .pc-src .pc-ic{width:14px;height:14px;margin-top:2px}[data-surface=accountants] .pc-stat{flex-direction:column;gap:8px;padding:18px 20px;display:flex}[data-surface=accountants] .pc-stat__lbl{color:var(--pc-ink-2);align-items:center;gap:8px;font-size:14.5px;font-weight:600;display:flex}[data-surface=accountants] .pc-stat__lbl .pc-ic{color:var(--pc-data)}[data-surface=accountants] .pc-stat__num{letter-spacing:-.03em;color:var(--pc-ink);direction:ltr;unicode-bidi:isolate;align-self:flex-start;font-size:56px;font-weight:300;line-height:1}[data-surface=accountants] .pc-stat__sub{color:var(--pc-ink-2);font-size:14px}[data-surface=accountants] .pc-stat .pc-src{border-top:1px dashed var(--pc-line);margin-top:4px;padding-top:8px}[data-surface=accountants] .pc-unpublished{color:var(--pc-ink-3);font-weight:500}[data-surface=accountants] .pc-table{overflow-x:auto}[data-surface=accountants] .pc-table__bar{border-bottom:1px solid var(--pc-line);justify-content:flex-end;gap:8px;padding:10px 14px;display:flex}[data-surface=accountants] .pc-btn{border:1px solid var(--pc-line-strong);color:var(--pc-ink);cursor:pointer;background:0 0;border-radius:8px;align-items:center;gap:6px;min-height:36px;padding:6px 12px;font-size:14px;font-weight:600;display:inline-flex}[data-surface=accountants] .pc-btn .pc-ic{width:16px;height:16px}[data-surface=accountants] .pc-table table{border-collapse:collapse;width:100%;font-size:14px}[data-surface=accountants] .pc-table caption{text-align:start;color:var(--pc-ink);padding:12px 14px 0;font-weight:700}[data-surface=accountants] .pc-table th,[data-surface=accountants] .pc-table td{border-bottom:1px solid var(--pc-line);text-align:right;padding:8px 14px}[data-surface=accountants] .pc-table th{color:var(--pc-ink-2);background:var(--pc-plate);font-weight:600}[data-surface=accountants] .pc-table th button{all:unset;cursor:pointer;align-items:center;gap:4px;display:inline-flex}[data-surface=accountants] .pc-table th button:focus-visible{outline:2px solid var(--rust);outline-offset:2px}[data-surface=accountants] .pc-table td[data-num]{text-align:left}[data-surface=accountants] .pc-table tbody tr:hover{background:var(--pc-row-hover)}[data-surface=accountants] .pc-chart{margin:0;padding:16px 18px}[data-surface=accountants] .pc-chart>svg{direction:ltr;width:100%;height:auto;margin-top:8px;display:block}[data-surface=accountants] .pc-chart__narrow{display:none!important}[data-surface=accountants] .pc-chart .pc-axis{font-variant-numeric:tabular-nums;font-size:12px}[data-surface=accountants] .pc-chart .pc-ln{fill:none;stroke:var(--pc-data);stroke-width:2px;stroke-linecap:round;stroke-linejoin:round}[data-surface=accountants] .pc-chart .pc-pt{fill:var(--pc-surface);stroke:var(--pc-data);stroke-width:2px}[data-surface=accountants] .pc-chart .pc-grid{stroke:var(--pc-line);stroke-width:1px}[data-surface=accountants] .pc-chart text{font-family:var(--font-ltr);fill:var(--pc-ink-3);font-size:11px}[data-surface=accountants] .pc-chart details{margin-top:10px}[data-surface=accountants] .pc-chart summary{cursor:pointer;color:var(--pc-ink-2);font-size:14px;font-weight:600}[data-surface=accountants] .pc-fact{border-top:1px solid var(--pc-line)}[data-surface=accountants] .pc-fact summary{cursor:pointer;grid-template-columns:minmax(0,1fr) auto;gap:4px 14px;padding:11px 0;list-style:none;display:grid}[data-surface=accountants] .pc-fact summary::-webkit-details-marker{display:none}[data-surface=accountants] .pc-fact__k{color:var(--pc-ink);font-weight:600}[data-surface=accountants] .pc-fact__v{color:var(--pc-ink-2)}[data-surface=accountants] .pc-fact__d{color:var(--pc-ink-3);white-space:nowrap;font-size:12.5px}[data-surface=accountants] .pc-fact__body{color:var(--pc-ink-2);padding:0 0 12px;font-size:14px}[data-surface=accountants] .pc-fact__body blockquote{border-inline-start:2px solid var(--pc-data-softer);margin:0 0 6px;padding-inline-start:12px}[data-surface=accountants] .pc-compare th[scope=row]{color:var(--pc-ink);background:0 0;font-weight:600}[data-surface=accountants] .pc-answer{border-inline-start:3px solid var(--pc-data);color:var(--pc-ink);max-width:760px;padding:6px 0;padding-inline-start:18px;font-size:clamp(17px,1.6vw,19px);line-height:1.6}[data-surface=accountants] .pc-answer p{margin:0}[data-surface=accountants] .pc-answer .pc-src{margin-top:8px}[data-surface=accountants] .pc-prompt{padding:16px 18px}[data-surface=accountants] .pc-prompt__h{justify-content:space-between;align-items:center;gap:10px;display:flex}[data-surface=accountants] .pc-prompt pre{white-space:pre-wrap;font-family:var(--font);background:var(--pc-plate);border-radius:8px;margin:10px 0;padding:12px 14px;font-size:15px}[data-surface=accountants] .pc-prompt__no{color:var(--pc-ink-2);font-size:14px}[data-surface=accountants] .pc-prompt__no b{color:var(--pc-ink);align-items:center;gap:6px;display:flex}[data-surface=accountants] .pc-updated{color:var(--pc-ink-3);align-items:center;gap:6px;font-size:13px;display:inline-flex}[data-surface=accountants] .pc-updated .pc-ic{width:14px;height:14px}[data-surface=accountants] .pc-claim{background:var(--pc-top-bg);color:#f5f3ee;border-radius:var(--pc-r-card);grid-template-columns:1fr minmax(0,520px);align-items:center;gap:20px 40px;padding:34px clamp(20px,4vw,44px);display:grid}[data-surface=accountants] .pc-claim h2{margin:0;font-size:clamp(22px,2.6vw,28px)}[data-surface=accountants] .pc-claim p{color:#c9d5d3;margin:6px 0 0;font-size:15px}[data-surface=accountants] .pc-find{background:var(--pc-surface);color:var(--pc-ink-3);border-radius:10px;align-items:center;gap:10px;padding:5px;padding-inline-start:14px;display:flex}[data-surface=accountants] .pc-find input{min-width:0;color:var(--pc-ink);background:0 0;border:0;outline:0;flex:1;padding:8px 0;font-size:16px}[data-surface=accountants] .pc-find button{color:#13333a;cursor:pointer;background:#f5f3ee;border:0;border-radius:8px;min-height:40px;padding:8px 14px;font-size:14px;font-weight:600}[data-surface=accountants] .pc-doc{max-width:860px;padding-inline:var(--pc-gutter);margin-inline:auto}[data-surface=accountants] .pc-doc h1{color:var(--pc-ink);margin:26px 0 12px;font-size:clamp(28px,3vw,38px);font-weight:700;line-height:1.1}[data-surface=accountants] .pc-doc h2{color:var(--pc-ink);margin:32px 0 10px;font-size:20px;font-weight:700}[data-surface=accountants] .pc-doc p{color:var(--pc-ink-2);margin:0 0 12px;line-height:1.7}[data-surface=accountants] .pc-doc p a{border-bottom:1px solid var(--pc-line-strong)}[data-surface=accountants] .pc-doc .pc-panel{margin-top:12px;padding:4px 18px}[data-surface=accountants] .pc-lab{gap:20px;padding-block:24px;display:grid}@media (width<=1180px){[data-surface=accountants] .pc-nav .pc-lbl-long{display:none}}@media (width<=1080px){[data-surface=accountants] .pc-nav,[data-surface=accountants] .pc-top__in>.pc-search{display:none}[data-surface=accountants] .pc-drawer{display:block}}@media (width<=760px){[data-surface=accountants]{--wm-name:17px;--pc-top-h:56px;--pc-name-size:13.5px}[data-surface=accountants] .pc-top__in{gap:12px}[data-surface=accountants] .pc-sub .pc-wrap{min-height:0;padding-block:8px}[data-surface=accountants] .pc-foot__in .pc-sp{margin-inline-start:0}[data-surface=accountants] .pc-claim{grid-template-columns:1fr}[data-surface=accountants] .pc-stat__num{font-size:44px}[data-surface=accountants] .pc-chart__wide{display:none!important}[data-surface=accountants] .pc-chart__narrow{display:block!important}}.js [data-surface=accountants] .pc-live:not(.pc-live--checking) i{animation:pc-live 2.6s var(--ease) 3}@keyframes pc-live{0%{box-shadow:0 0 #1e7a8073}70%{box-shadow:0 0 0 7px #1e7a8000}to{box-shadow:0 0 #1e7a8000}}.js [data-surface=accountants] [data-motion=draw] .pc-ln{stroke-dasharray:1;stroke-dashoffset:1px}.js [data-surface=accountants] [data-motion=draw].is-in .pc-ln{stroke-dashoffset:0;transition:stroke-dashoffset var(--pc-t-draw) var(--ease)}.js [data-surface=accountants] .pc-drawer[open] .pc-drawer__panel{animation:pc-slide .42s var(--ease)}@keyframes pc-slide{0%{transform:translate(102%)}to{transform:none}}@media (prefers-reduced-motion:reduce){[data-surface=accountants] *,[data-surface=accountants] :before,[data-surface=accountants] :after{transition:none!important;animation:none!important}[data-surface=accountants] [data-motion=draw] .pc-ln{stroke-dashoffset:0!important}}@media print{[data-surface=accountants]{background:#fff;min-height:0}[data-surface=accountants] .pc-top{color:#000;background:#fff;border-bottom:1px solid #999;position:static}[data-surface=accountants] .pc-brand,[data-surface=accountants] .pc-brand__name{color:#000}[data-surface=accountants] .pc-nav,[data-surface=accountants] .pc-search,[data-surface=accountants] .pc-drawer,[data-surface=accountants] .pc-sub,[data-surface=accountants] .pc-table__bar,[data-surface=accountants] .pc-claim,[data-surface=accountants] .pc-foot__in{display:none!important}[data-surface=accountants] .pc-foot{border-top:1px solid #999;margin-top:18px;padding:8px 0 0;display:block!important}[data-surface=accountants] .pc-disclaimer{color:#000;border:0;margin:0;padding:0;display:block!important}[data-surface=accountants] .pc-table thead{display:table-header-group}}