:root{--primary-color: #2563eb;--primary-dark: #1e40af;--primary-light: #3b82f6;--secondary-color: #10b981;--accent-color: #8b5cf6;--warning-color: #f59e0b;--danger-color: #ef4444;--success-color: #10b981;--text-primary: #1f2937;--text-secondary: #6b7280;--text-light: #9ca3af;--bg-white: #ffffff;--bg-gray-50: #f9fafb;--bg-gray-100: #f3f4f6;--bg-gray-200: #e5e7eb;--border-color: #e5e7eb;--border-radius: 12px;--border-radius-sm: 8px;--border-radius-lg: 16px;--shadow-sm: 0 1px 2px 0 rgba(0, 0, 0, .05);--shadow: 0 1px 3px 0 rgba(0, 0, 0, .1), 0 1px 2px 0 rgba(0, 0, 0, .06);--shadow-md: 0 4px 6px -1px rgba(0, 0, 0, .1), 0 2px 4px -1px rgba(0, 0, 0, .06);--shadow-lg: 0 10px 15px -3px rgba(0, 0, 0, .1), 0 4px 6px -2px rgba(0, 0, 0, .05);--shadow-xl: 0 20px 25px -5px rgba(0, 0, 0, .1), 0 10px 10px -5px rgba(0, 0, 0, .04);--transition: all .3s ease;--max-width: 1280px}.fsa-page-wrapper *{box-sizing:border-box}.fsa-page-wrapper{font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,sans-serif;color:var(--text-primary);line-height:1.6;background-color:var(--bg-white)}.container{max-width:var(--max-width);margin:0 auto;padding:0 20px}.section-title{font-size:2.5rem;font-weight:700;color:var(--text-primary);margin-bottom:1rem;text-align:center;line-height:1.2}.section-subtitle{font-size:1.125rem;color:var(--text-secondary);text-align:center;margin-bottom:3rem;max-width:800px;margin-left:auto;margin-right:auto}.fsa-section{padding:4rem 0}.fsa-section:nth-child(2n){background-color:var(--bg-gray-50)}.fsa-hero{background:linear-gradient(135deg,var(--primary-color) 0%,var(--primary-dark) 100%);color:#fff;padding:5rem 0;text-align:center}.fsa-hero-title{font-size:3rem;font-weight:800;margin-bottom:1rem;text-shadow:0 2px 4px rgba(0,0,0,.1)}.fsa-hero-subtitle{font-size:1.5rem;margin-bottom:3rem;opacity:.95}.fsa-hero-stats{display:flex;justify-content:center;gap:3rem;flex-wrap:wrap;margin-top:3rem}.stat-item{text-align:center;padding:1.5rem;background:#ffffff1a;border-radius:var(--border-radius);-webkit-backdrop-filter:blur(10px);backdrop-filter:blur(10px);min-width:180px}.stat-number{display:block;font-size:2.5rem;font-weight:800;margin-bottom:.5rem;color:#fff}.stat-label{display:block;font-size:.875rem;opacity:.9;text-transform:uppercase;letter-spacing:.05em}.content-grid{display:grid;grid-template-columns:1fr 1fr;gap:3rem;align-items:center}.content-text p{margin-bottom:1.25rem;font-size:1.0625rem;line-height:1.7;text-align:left}.fsa-benefits-list{background:var(--bg-white);padding:2rem;border-radius:var(--border-radius);box-shadow:var(--shadow-md);height:100%}.fsa-benefits-list h3{font-size:1.5rem;margin-bottom:1.5rem;color:var(--primary-color);text-align:left}.fsa-benefits-list ul{list-style:none;padding:0;margin:0}.fsa-benefits-list li{display:flex;align-items:flex-start;margin-bottom:1rem;font-size:1rem;text-align:left}.check-icon{color:var(--success-color);margin-right:.75rem;flex-shrink:0;margin-top:2px}.info-box{display:flex;align-items:flex-start;gap:1rem;padding:1.5rem;background:#eff6ff;border-left:4px solid var(--primary-color);border-radius:var(--border-radius-sm);margin-top:2rem;text-align:left}.info-box-highlight{background:#f0fdf4;border-left-color:var(--success-color)}.info-icon{color:var(--primary-color);flex-shrink:0;margin-top:3px}.info-box-highlight .info-icon{color:var(--success-color)}.info-box p{margin:0;font-size:.9375rem;line-height:1.6;text-align:left}.info-box p strong{color:var(--text-primary)}.info-box div{flex:1}.limits-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:2rem;margin-bottom:3rem}.limit-card{background:var(--bg-white);padding:2rem;border-radius:var(--border-radius);box-shadow:var(--shadow);text-align:center;transition:var(--transition);border:2px solid transparent}.limit-card:hover{transform:translateY(-5px);box-shadow:var(--shadow-lg);border-color:var(--primary-color)}.limit-icon{color:var(--primary-color);margin-bottom:1rem}.limit-card h3{font-size:1.25rem;margin-bottom:1rem;color:var(--text-primary);text-align:center}.limit-amount{font-size:2.5rem;font-weight:800;color:var(--primary-color);margin-bottom:1rem;text-align:center}.limit-description{font-size:.9375rem;color:var(--text-secondary);line-height:1.6;text-align:center}.types-accordion{max-width:900px;margin:0 auto}.accordion-item{background:var(--bg-white);border-radius:var(--border-radius);margin-bottom:1rem;box-shadow:var(--shadow);overflow:hidden}.accordion-header{width:100%;padding:1.5rem;background:none;border:none;display:flex;justify-content:space-between;align-items:center;cursor:pointer;font-size:1.125rem;font-weight:600;color:var(--text-primary);text-align:left;transition:var(--transition)}.accordion-header:hover{background:var(--bg-gray-50)}.accordion-icon{transition:transform .3s ease;color:var(--primary-color);flex-shrink:0}.accordion-item.active .accordion-icon{transform:rotate(180deg)}.accordion-content{max-height:0;overflow:hidden;transition:max-height .3s ease}.accordion-item.active .accordion-content{padding:0 1.5rem 1.5rem}.accordion-content p{margin-bottom:1rem;line-height:1.7;text-align:left}.accordion-content ul{margin:1rem 0 1rem 1.5rem;line-height:1.8;text-align:left}.accordion-content strong{color:var(--primary-color)}.expenses-tabs{max-width:1000px;margin:0 auto}.tab-buttons{display:flex;gap:.5rem;margin-bottom:2rem;flex-wrap:wrap;justify-content:center}.tab-button{padding:.75rem 1.5rem;background:var(--bg-white);border:2px solid var(--border-color);border-radius:var(--border-radius-sm);font-size:1rem;font-weight:600;color:var(--text-secondary);cursor:pointer;transition:var(--transition)}.tab-button:hover{border-color:var(--primary-color);color:var(--primary-color)}.tab-button.active{background:var(--primary-color);border-color:var(--primary-color);color:#fff}.tab-content{display:none;animation:fadeIn .3s ease}.tab-content.active{display:block}@keyframes fadeIn{0%{opacity:0;transform:translateY(10px)}to{opacity:1;transform:translateY(0)}}.expenses-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:2rem}.expense-category{background:var(--bg-white);padding:1.5rem;border-radius:var(--border-radius);box-shadow:var(--shadow);text-align:left}.expense-category h4{font-size:1.125rem;margin-bottom:1rem;color:var(--primary-color);padding-bottom:.75rem;border-bottom:2px solid var(--bg-gray-100);text-align:left}.expense-category ul{list-style:none;padding:0;margin:0}.expense-category li{padding:.5rem 0 .5rem 1.5rem;position:relative;font-size:.9375rem;line-height:1.6;text-align:left}.expense-category li:before{content:"\2022";position:absolute;left:0;color:var(--primary-color);font-weight:700;font-size:1.2rem;line-height:1.6}.steps-container{max-width:800px;margin:0 auto}.step-item{display:flex;gap:2rem;margin-bottom:2.5rem;padding:2rem;background:var(--bg-white);border-radius:var(--border-radius);box-shadow:var(--shadow);transition:var(--transition)}.step-item:hover{box-shadow:var(--shadow-md);transform:translate(5px)}.step-number{flex-shrink:0;width:60px;height:60px;background:linear-gradient(135deg,var(--primary-color),var(--primary-light));color:#fff;border-radius:50%;display:flex;align-items:center;justify-content:center;font-size:1.5rem;font-weight:700;box-shadow:var(--shadow-md)}.step-content h3{font-size:1.25rem;margin-bottom:.75rem;color:var(--text-primary);text-align:left}.step-content p{color:var(--text-secondary);line-height:1.7;margin:0;text-align:left}.rules-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:2rem}.rule-card{background:var(--bg-white);padding:2rem;border-radius:var(--border-radius);box-shadow:var(--shadow);border-left:4px solid var(--primary-color);transition:var(--transition);text-align:left}.rule-card:hover{box-shadow:var(--shadow-lg);transform:translateY(-3px)}.rule-warning{border-left-color:var(--warning-color)}.rule-warning .rule-icon{color:var(--warning-color)}.rule-icon{color:var(--primary-color);margin-bottom:1rem;display:block}.rule-card h3{font-size:1.25rem;margin-bottom:1rem;color:var(--text-primary);text-align:left}.rule-card p{color:var(--text-secondary);line-height:1.7;margin-bottom:1rem;text-align:left}.rule-card ul{margin:1rem 0;padding-left:1.5rem;line-height:1.8;text-align:left}.rule-note{font-size:.875rem;font-style:italic;color:var(--text-light);margin-top:1rem;text-align:left}.faq-container{max-width:900px;margin:0 auto}.faq-item{background:var(--bg-white);border-radius:var(--border-radius);margin-bottom:1rem;box-shadow:var(--shadow);overflow:hidden}.faq-question{width:100%;padding:1.5rem;background:none;border:none;display:flex;justify-content:space-between;align-items:center;cursor:pointer;font-size:1.0625rem;font-weight:600;color:var(--text-primary);text-align:left;transition:var(--transition)}.faq-question:hover{background:var(--bg-gray-50);color:var(--primary-color)}.faq-icon{transition:transform .3s ease;color:var(--primary-color);flex-shrink:0;margin-left:1rem}.faq-item.active .faq-icon{transform:rotate(180deg)}.faq-answer{max-height:0;overflow:hidden;transition:max-height .3s ease}.faq-item.active .faq-answer{padding:0 1.5rem 1.5rem}.faq-answer p{margin-bottom:1rem;line-height:1.7;color:var(--text-secondary);text-align:left}.faq-answer ul,.faq-answer ol{margin:1rem 0 1rem 1.5rem;line-height:1.8;text-align:left}.faq-answer strong{color:var(--text-primary)}.resources-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin-bottom:3rem}.resource-card{background:var(--bg-white);padding:2rem;border-radius:var(--border-radius);box-shadow:var(--shadow);transition:var(--transition);text-align:left}.resource-card:hover{box-shadow:var(--shadow-lg);transform:translateY(-5px)}.resource-card h4{font-size:1.25rem;margin-bottom:1rem;color:var(--primary-color);text-align:left}.resource-card p{color:var(--text-secondary);margin-bottom:1.5rem;line-height:1.6;text-align:left}.resource-card a{color:var(--primary-color);text-decoration:none;font-weight:600;display:inline-flex;align-items:center;transition:var(--transition)}.resource-card a:hover{color:var(--primary-dark);gap:.5rem}.disclaimer{background:var(--bg-gray-100);padding:2rem;border-radius:var(--border-radius);border-left:4px solid var(--warning-color);text-align:left}.disclaimer p{margin:0;font-size:.875rem;color:var(--text-secondary);line-height:1.7;text-align:left}@media (max-width: 1024px){.section-title{font-size:2rem}.content-grid{grid-template-columns:1fr;gap:2rem}}@media (max-width: 768px){.fsa-hero-title{font-size:2rem}.fsa-hero-subtitle{font-size:1.125rem}.fsa-hero-stats{gap:1rem}.stat-item{min-width:140px}.stat-number{font-size:2rem}.section-title{font-size:1.75rem}.limits-grid,.expenses-grid,.rules-grid,.resources-grid{grid-template-columns:1fr}.step-item{flex-direction:column;text-align:left;align-items:flex-start}.step-number{margin:0 0 1rem}.tab-buttons{flex-direction:column}.tab-button{width:100%}}@media (max-width: 480px){.fsa-section{padding:2rem 0}.container{padding:0 15px}.fsa-hero{padding:3rem 0}.fsa-hero-title{font-size:1.75rem}.section-title{font-size:1.5rem}.limit-amount,.result-value-small{font-size:1.75rem}.accordion-header,.faq-question{font-size:1rem;padding:1rem}.accordion-content,.faq-answer{font-size:.9375rem}}@media print{.fsa-hero{background:#fff;color:#000}.fsa-section{page-break-inside:avoid}.fsa-page-wrapper{font-size:12pt}a{text-decoration:underline}}
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