:root{--smart-ink:#1f2937;--smart-main:#db2777;--smart-accent:#06b6d4;--smart-paper:#fff7ed;--smart-line:color-mix(in srgb,#1f2937 16%,white);--smart-soft:color-mix(in srgb,#db2777 8%,white);--smart-radius:24px;}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--smart-paper);color:var(--smart-ink);font-family:Arial,Helvetica,sans-serif;line-height:1.62}a{color:inherit}img{display:block;max-width:100%}.smart-skip{position:absolute;left:-999px;top:8px;background:#fff;padding:8px;z-index:10}.smart-skip:focus{left:8px}
.smart-top{max-width:1180px;margin:0 auto;padding:20px clamp(18px,4vw,46px);display:flex;justify-content:space-between;align-items:center;gap:18px}.smart-brand{display:flex;gap:12px;align-items:center;text-decoration:none;font-weight:900}.smart-brand img{width:46px;height:46px;object-fit:contain}.smart-brand small{display:block;font-size:12px;font-weight:500;color:color-mix(in srgb,var(--smart-ink) 58%,white)}.smart-nav{display:flex;gap:16px;align-items:center}.smart-nav a{font-size:14px;font-weight:800;text-decoration:none;border-bottom:2px solid transparent;padding:7px 0}.smart-nav a[aria-current=page],.smart-nav a:hover{border-color:var(--smart-accent)}.smart-toggle{display:none;border:1px solid var(--smart-line);background:#fff;border-radius:var(--smart-radius);padding:8px 12px}
.smart-hero{max-width:1180px;margin:0 auto;padding:54px clamp(18px,4vw,46px);display:grid;grid-template-columns:1fr 1fr;gap:42px;align-items:center}.smart-eyebrow{color:var(--smart-main);font-weight:900;font-size:12px;letter-spacing:.12em;text-transform:uppercase}h1{font-size:clamp(38px,6.6vw,74px);line-height:1;margin:12px 0 18px;letter-spacing:0}h2{font-size:clamp(26px,4vw,44px);line-height:1.08;margin:0 0 14px}h3{font-size:20px;margin:0 0 8px}p{margin:0 0 14px}.smart-lead{font-size:clamp(18px,2vw,23px)}.smart-visual{border:1px solid var(--smart-line);border-radius:var(--smart-radius);overflow:hidden;background:#fff;box-shadow:0 24px 60px rgba(15,23,42,.13)}.smart-visual img{width:100%;aspect-ratio:4/3;object-fit:cover}.smart-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:22px}.smart-btn{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:10px 16px;border:1px solid var(--smart-main);border-radius:var(--smart-radius);text-decoration:none;font-weight:900}.smart-btn.primary{background:var(--smart-main);color:#fff}.smart-btn.ghost{background:#fff}
.smart-band{padding:48px clamp(18px,4vw,46px)}.smart-inner{max-width:1180px;margin:0 auto}.smart-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.smart-card{background:#fff;border:1px solid var(--smart-line);border-radius:var(--smart-radius);padding:22px;min-height:216px}.smart-card:nth-child(2n){background:var(--smart-soft)}.smart-metric{display:inline-block;color:var(--smart-main);font-weight:900;font-size:12px;text-transform:uppercase;margin-bottom:10px}.smart-split{display:grid;grid-template-columns:.95fr 1.05fr;gap:28px;align-items:start}.smart-panel{background:#fff;border:1px solid var(--smart-line);border-radius:var(--smart-radius);padding:26px}.smart-list{padding-left:20px}.smart-list li{margin:8px 0}.smart-legal{max-width:900px;margin:0 auto;padding:56px clamp(18px,4vw,46px);background:rgba(255,255,255,.78)}.smart-footer{border-top:1px solid var(--smart-line);padding:30px clamp(18px,4vw,46px);background:rgba(255,255,255,.75)}.smart-foot{max-width:1180px;margin:0 auto;display:flex;justify-content:space-between;gap:24px;flex-wrap:wrap}.smart-foot nav{display:flex;gap:14px;flex-wrap:wrap}.smart-practice{background:color-mix(in srgb,var(--smart-accent) 7%,white)}.smart-grid{grid-template-columns:1.25fr .85fr .9fr}
@media(max-width:820px){.smart-toggle{display:block}.smart-nav{display:none;position:absolute;left:18px;right:18px;top:76px;background:#fff;border:1px solid var(--smart-line);border-radius:var(--smart-radius);padding:14px;flex-direction:column;align-items:stretch;z-index:5}.smart-nav.open{display:flex}.smart-top{position:relative}.smart-hero,.smart-grid,.smart-split{grid-template-columns:1fr}h1{font-size:41px}}

/* SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. SmartAdvisory practice vocabulary: owner dashboard cash discipline client meetings service margin local market practical planning small company controls. */
.sma-practice-note{background:color-mix(in srgb,var(--sma-main) 6%,white);} .sma-practice-note h2{max-width:780px}
.sma-tone-sma{border-color:var(--sma-accent);outline-color:var(--sma-main);accent-color:var(--sma-accent);}