*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:#f8f8f1;color:#17382e;font:16px/1.65 "Trebuchet MS",Arial,sans-serif}a{color:#195d46}a:focus-visible,button:focus-visible{outline:3px solid #d19b34;outline-offset:3px}.bar{background:#e6ecdf;text-align:center;padding:9px 20px;font-size:12px;color:#294f3b}.wrap{max-width:1200px;margin:auto;padding:0 30px}header{background:#fffefa;border-bottom:1px solid #dfe6d9}.header{min-height:110px;display:flex;justify-content:space-between;align-items:center;gap:24px}.logo{background:#17382e;padding:10px 14px;border-radius:4px}.logo img{display:block;width:clamp(220px,27vw,340px);height:auto}.nav{display:flex;align-items:center;gap:26px;font-size:14px;font-weight:bold}.nav a{text-decoration:none}.nav a:hover{text-decoration:underline}.button{display:inline-flex;align-items:center;min-height:50px;padding:0 22px;background:#194d3b;color:white;text-decoration:none;border-radius:4px;font-weight:bold;font-size:14px}.menu{display:none;border:1px solid #bcccbf;background:#fff;padding:10px 14px;color:#17382e;font:inherit}.hero{background:#e9f0e5}.hero .wrap{display:grid;grid-template-columns:1.2fr .8fr;align-items:center;gap:60px;min-height:470px;padding-top:55px;padding-bottom:55px}.eyebrow{font-size:11px;letter-spacing:.17em;text-transform:uppercase;font-weight:bold;color:#607e66}.hero h1,h1,h2,h3{font-family:Georgia,serif;letter-spacing:-.04em;line-height:1.12;font-weight:normal}.hero h1{font-size:clamp(46px,5.5vw,74px);margin:22px 0}.hero h1 em{color:#708e73}.hero p{font-size:18px;color:#536b5d;max-width:570px}.hero-side{background:#fffef8;border:1px solid #d9e3d6;padding:32px;box-shadow:12px 12px 0 #d1dfce}.hero-side h2{font-size:29px;margin:15px 0}.hero-side a{display:block;padding:12px 0;border-top:1px solid #dfe7db;text-decoration:none;font-size:14px}.hero-side a span{float:right}.section{padding:75px 0}.section-head{display:flex;justify-content:space-between;gap:20px;align-items:end;margin-bottom:30px}.section-head h2{font-size:45px;margin:8px 0}.section-head p{color:#5b6f60;max-width:420px}.grid{display:grid;grid-template-columns:repeat(3,1fr);border-left:1px solid #d9e3d6;border-top:1px solid #d9e3d6}.tile{background:#fffefa;border-right:1px solid #d9e3d6;border-bottom:1px solid #d9e3d6;padding:24px;text-decoration:none;min-height:133px;display:flex;justify-content:space-between;gap:15px;align-items:end}.tile:hover{background:#edf4e9}.tile h3{font-size:23px;margin:0}.tile small{font-size:11px;letter-spacing:.12em;color:#829988}.tile span{font-size:23px}.footer{background:#193c30;color:#e8f1e5;padding:45px 0}.footer p{font-size:13px;color:#c5d3c6}.footer a{color:#e8f1e5}.article-head{background:#e9f0e5;padding:48px 0}.article-head h1{font-size:clamp(38px,5vw,58px);margin:12px 0}.article{max-width:850px;padding-top:45px;padding-bottom:80px;overflow-wrap:anywhere}.article h1{font-size:36px}.article h2{font-size:29px;margin-top:38px}.article h3{font-size:23px}.article p,.article li{line-height:1.75}.article table{border-collapse:collapse;max-width:100%;display:block;overflow:auto}.article td,.article th{padding:10px;border:1px solid #cbd9c9}.notice{background:#f1eada;padding:18px 22px;font-size:13px;margin-bottom:35px}.article a{overflow-wrap:anywhere}.disabled{color:#52675a;font-size:13px}@media(max-width:780px){.wrap{padding-left:20px;padding-right:20px}.header{min-height:90px;flex-wrap:wrap}.logo img{width:230px;max-width:60vw}.menu{display:block}.nav{display:none;width:100%;padding-bottom:20px;flex-direction:column;align-items:stretch;gap:15px}.nav.open{display:flex}.hero .wrap{grid-template-columns:1fr;gap:38px}.grid{grid-template-columns:repeat(2,1fr)}.section-head{display:block}.section-head h2{font-size:38px}}@media(max-width:440px){.grid{grid-template-columns:1fr}.tile{min-height:95px}.hero h1{font-size:45px}}
.tile{display:grid;grid-template-columns:1fr auto;align-items:end}.tile .tile-image{display:block;grid-column:1 / -1;width:100%;height:auto;aspect-ratio:24 / 11;object-fit:cover;margin-bottom:8px}
.theme-toggle{border:1px solid #8da896;background:transparent;color:#17382e;border-radius:5px;padding:10px 14px;min-height:44px;white-space:nowrap;font:600 13px 'Trebuchet MS',Arial,sans-serif;cursor:pointer}.theme-toggle:hover{background:#e4ede1}html[data-theme=dark] body{background:#101c18;color:#eaf2e8}html[data-theme=dark] a{color:#b8ddbd}html[data-theme=dark] header{background:#172720;border-color:#364c3e}html[data-theme=dark] .bar{background:#263e30;color:#e1eddf}html[data-theme=dark] .hero,html[data-theme=dark] .article-head{background:#1b3126}html[data-theme=dark] .hero-side,html[data-theme=dark] .tile{background:#233b2e;border-color:#405b47}html[data-theme=dark] .hero-side{box-shadow:12px 12px 0 #14251a}html[data-theme=dark] .hero-side a{border-color:#405b47}html[data-theme=dark] .grid{border-color:#405b47}html[data-theme=dark] .tile:hover{background:#2d4b39}html[data-theme=dark] .eyebrow,html[data-theme=dark] .tile small,html[data-theme=dark] .hero h1 em{color:#a7cba8}html[data-theme=dark] .hero p,html[data-theme=dark] .section-head p,html[data-theme=dark] .disabled{color:#c2d3c2}html[data-theme=dark] .notice{background:#3b392b;color:#f4ecdc}html[data-theme=dark] .theme-toggle,html[data-theme=dark] .menu{background:#20382b;border-color:#829c86;color:#edf7eb}html[data-theme=dark] .theme-toggle:hover{background:#34533e}html[data-theme=dark] .button{background:#d7e9d2;color:#183a2c}html[data-theme=dark] .footer{background:#0b1510}html[data-theme=dark] .article td,html[data-theme=dark] .article th{border-color:#56715a}.article img{max-width:100%;height:auto;object-fit:contain;border-radius:4px}.tile-image{width:92px;height:72px;object-fit:cover;border-radius:3px;align-self:center;flex:none}.tile:has(.tile-image){justify-content:flex-start}.tile:has(.tile-image)>span{margin-left:auto}.tile:has(.tile-image)>div{min-width:0}@media(max-width:780px){.header{gap:8px}.theme-toggle{font-size:12px;padding:9px}.logo img{max-width:46vw}.logo{padding:8px}}
.tile-image[src*="sub-contracting-v2"]{object-position:50% 28%}
/* Compact homepage: a short overview with expandable guide groups. */
.hero .wrap{min-height:330px;padding-top:40px;padding-bottom:40px;gap:42px}.hero h1{font-size:clamp(44px,5vw,65px);margin:14px 0}.hero p{font-size:17px;line-height:1.55}.hero-side{padding:22px 28px}.hero-side h2{font-size:24px;margin:8px 0}.hero-side a{padding:8px 0}.section{padding:58px 0}.section-head{margin-bottom:24px}.section-head h2{font-size:clamp(32px,3.7vw,46px)}.topic-groups{display:grid;grid-template-columns:1fr 1fr;gap:14px;align-items:start}.topic-group{border:1px solid #d7e2d5;background:#fffefa;border-radius:7px;overflow:hidden}.topic-group summary{list-style:none;cursor:pointer;display:flex;align-items:center;gap:17px;padding:13px;min-height:102px}.topic-group summary::-webkit-details-marker{display:none}.topic-group summary:focus-visible{outline:3px solid #d19b34;outline-offset:-4px}.topic-group summary:hover{background:#f0f5ec}.group-image{width:116px;height:76px;object-fit:cover;border-radius:4px;flex:none}.group-copy{min-width:0;flex:1}.group-copy strong{display:block;font-family:Georgia,serif;font-size:21px;line-height:1.15;font-weight:normal}.group-copy small{display:block;margin-top:6px;color:#607568;font-size:12px;line-height:1.35}.group-arrow{font-size:24px;line-height:1;min-width:25px;text-align:center}.topic-group[open] .group-arrow{transform:rotate(45deg)}.topic-group .grid{grid-template-columns:repeat(2,1fr);border-left:0}.topic-group .tile{min-height:0;padding:12px;border-bottom:1px solid #d9e3d6}.topic-group .tile h3{font-size:18px}.topic-group .tile-image{aspect-ratio:2/1}.topic-group .tile small{font-size:10px}.footer{padding:32px 0}.disabled{margin-top:20px}html[data-theme=dark] .topic-group{background:#233b2e;border-color:#405b47}html[data-theme=dark] .topic-group summary:hover{background:#2d4b39}html[data-theme=dark] .group-copy small{color:#c2d3c2}html[data-theme=dark] .topic-group .tile{border-color:#405b47}
@media(max-width:780px){.hero .wrap{min-height:0;padding-top:36px;padding-bottom:36px;gap:24px}.hero h1{font-size:clamp(40px,9vw,54px);margin:13px 0}.hero p{font-size:16px;margin:0 0 20px}.hero-side{display:none}.section{padding:38px 0}.section-head{margin-bottom:20px}.section-head h2{font-size:34px;margin:8px 0}.section-head p{font-size:14px;line-height:1.45;margin-top:9px}.topic-groups{grid-template-columns:1fr;gap:10px}.topic-group summary{min-height:88px;padding:10px;gap:13px}.group-image{width:88px;height:66px}.group-copy strong{font-size:19px}.group-copy small{font-size:12px;margin-top:4px}.topic-group .tile{padding:10px}.topic-group .tile h3{font-size:17px}.topic-group .tile-image{aspect-ratio:1.7}.footer{padding:28px 0}}
@media(max-width:350px){.group-image{width:70px;height:60px}.group-copy strong{font-size:17px}}
@media(max-width:450px){body.ist-home .header{gap:5px}body.ist-home .logo img{width:145px;max-width:100%}body.ist-home .header .theme-toggle{width:90px!important;min-width:0!important;padding:8px 4px!important;flex:0 0 90px!important;font-size:12px}body.ist-home .header .menu{width:70px!important;min-width:0!important;padding:8px 4px!important;flex:0 0 70px!important;font-size:12px}}
.ist-skip{position:absolute;left:-9999px}.ist-skip:focus{left:1rem;top:1rem;z-index:9999;background:#fff;color:#17382e;padding:1rem}.ist-original-content{padding-top:2rem;padding-bottom:2rem}.footer nav{display:flex;flex-wrap:wrap;gap:1rem}
html[data-theme=dark] body.ist-home .hero h1{color:#edf6eb!important;text-shadow:none!important}html[data-theme=dark] body.ist-home .hero p{color:#d2e3d0!important;text-shadow:none!important}html[data-theme=dark] body.ist-home #guides .section-head p{font-weight:normal!important;text-shadow:none!important}@media(max-width:450px){body.ist-home .header .theme-toggle,body.ist-article .header .theme-toggle{font-size:10.5px!important;letter-spacing:-.2px!important;white-space:nowrap!important}}
body.ist-home #guides{background:#f8f8f1!important;color:#17382e!important}body.ist-home #guides h2{color:#17382e!important;text-shadow:none!important}body.ist-home #guides .section-head p{color:#536b5d!important}body.ist-home .ist-original-content{background:#f8f8f1!important;color:#17382e!important}body.ist-home .ist-original-content>details>summary{cursor:pointer;padding:18px;border:1px solid #d7e2d5;border-radius:6px;color:#17382e;background:#fffefa;font-weight:bold}html[data-theme=dark] body.ist-home #guides,html[data-theme=dark] body.ist-home .ist-original-content{background:#101c18!important;color:#eaf2e8!important}html[data-theme=dark] body.ist-home #guides h2,html[data-theme=dark] body.ist-home #guides .section-head p{color:#eaf2e8!important}html[data-theme=dark] body.ist-home .ist-original-content>details>summary{background:#233b2e;color:#eaf2e8;border-color:#405b47}