/* Start custom CSS for html, class: .elementor-element-438055b */.em-poe-page {
  --em-poe-bg: #f5f7fa;
  --em-poe-surface: #ffffff;
  --em-poe-text: #17212b;
  --em-poe-muted: #536171;
  --em-poe-line: #dbe3ea;
  --em-poe-accent: #f2b705;
  --em-poe-accent-dark: #7c5b00;
  --em-poe-dark: #17212b;
  --em-poe-radius: 22px;
  --em-poe-radius-small: 14px;
  --em-poe-shadow: 0 14px 38px rgba(23, 33, 43, 0.08);
  color: var(--em-poe-text);
  font-size: 18px;
  line-height: 1.7;
}

.em-poe-page *,
.em-poe-page *::before,
.em-poe-page *::after {
  box-sizing: border-box;
}

.em-poe-page a {
  color: #155a8a;
  text-decoration-thickness: 1px;
  text-underline-offset: 3px;
}

.em-poe-page a:hover,
.em-poe-page a:focus {
  color: #0b3d61;
}

.em-poe-page h1,
.em-poe-page h2,
.em-poe-page h3 {
  margin-top: 0;
  color: var(--em-poe-text);
  line-height: 1.2;
}

.em-poe-page h1 {
  max-width: 960px;
  margin-bottom: 22px;
  font-size: clamp(34px, 5vw, 58px);
  letter-spacing: -0.035em;
}

.em-poe-page h2 {
  margin-bottom: 20px;
  font-size: clamp(28px, 3.4vw, 42px);
  letter-spacing: -0.025em;
}

.em-poe-page h3 {
  margin-bottom: 10px;
  font-size: clamp(21px, 2.2vw, 26px);
}

.em-poe-page p {
  margin-top: 0;
  margin-bottom: 19px;
}

.em-poe-page ul,
.em-poe-page ol {
  margin-top: 0;
  margin-bottom: 24px;
  padding-left: 25px;
}

.em-poe-page li + li {
  margin-top: 8px;
}

.em-poe-page__hero,
.em-poe-page__section {
  margin-bottom: 30px;
  padding: clamp(26px, 5vw, 52px);
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius);
  background: var(--em-poe-surface);
  box-shadow: var(--em-poe-shadow);
}

.em-poe-page__hero {
  position: relative;
  overflow: hidden;
  background:
    radial-gradient(circle at 92% 8%, rgba(242, 183, 5, 0.22), transparent 27%),
    linear-gradient(145deg, #ffffff 0%, #f2f6f9 100%);
}

.em-poe-page__eyebrow {
  margin-bottom: 9px !important;
  color: var(--em-poe-accent-dark);
  font-size: 14px;
  font-weight: 800;
  letter-spacing: 0.09em;
  text-transform: uppercase;
}

.em-poe-page__lead {
  max-width: 980px;
  color: #354454;
  font-size: clamp(19px, 2.2vw, 24px);
  line-height: 1.58;
}

.em-poe-page__answer {
  max-width: 940px;
  margin: 28px 0;
  padding: 21px 23px;
  border-left: 5px solid var(--em-poe-accent);
  border-radius: 0 var(--em-poe-radius-small) var(--em-poe-radius-small) 0;
  background: rgba(255, 255, 255, 0.86);
}

.em-poe-page__answer strong {
  display: block;
  margin-bottom: 5px;
}

.em-poe-page__answer p {
  margin-bottom: 0;
}

.em-poe-page__toc {
  display: flex;
  flex-wrap: wrap;
  gap: 9px;
}

.em-poe-page__toc a {
  display: inline-flex;
  align-items: center;
  min-height: 40px;
  padding: 8px 14px;
  border: 1px solid var(--em-poe-line);
  border-radius: 999px;
  background: #ffffff;
  color: var(--em-poe-text);
  font-size: 15px;
  font-weight: 700;
  text-decoration: none;
}

.em-poe-page__toc a:hover,
.em-poe-page__toc a:focus {
  border-color: #aebbc5;
  color: var(--em-poe-text);
}

.em-poe-page__calculator {
  margin-bottom: 30px;
  scroll-margin-top: 90px;
}

.em-poe-page__grid {
  display: grid;
  gap: 18px;
  margin: 26px 0;
}

.em-poe-page__grid--three {
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.em-poe-page__grid--two {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.em-poe-page__card,
.em-poe-page__panel {
  height: 100%;
  padding: 22px;
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
}

.em-poe-page__card p,
.em-poe-page__panel p {
  margin-bottom: 0;
}

.em-poe-page__formula,
.em-poe-page__note,
.em-poe-page__warning {
  margin: 26px 0;
  padding: 22px 24px;
  border-radius: var(--em-poe-radius-small);
}

.em-poe-page__formula {
  border: 1px solid #d7c36e;
  background: #fff8df;
}

.em-poe-page__note {
  border: 1px solid #bcd7c9;
  background: #eef8f3;
}

.em-poe-page__warning {
  border: 1px solid #e5c19e;
  background: #fff3e7;
}

.em-poe-page__formula strong,
.em-poe-page__note strong,
.em-poe-page__warning strong {
  display: block;
  margin-bottom: 6px;
}

.em-poe-page__formula p,
.em-poe-page__note p,
.em-poe-page__warning p {
  margin-bottom: 0;
}

.em-poe-page__table-wrap {
  width: 100%;
  margin: 28px 0;
  overflow-x: auto;
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius-small);
  -webkit-overflow-scrolling: touch;
}

.em-poe-page__table {
  width: 100%;
  min-width: 760px;
  border-collapse: collapse;
  background: #ffffff;
}

.em-poe-page__table th,
.em-poe-page__table td {
  padding: 16px 17px;
  border-bottom: 1px solid var(--em-poe-line);
  text-align: left;
  vertical-align: top;
}

.em-poe-page__table th {
  background: var(--em-poe-dark);
  color: #ffffff;
  font-size: 16px;
}

.em-poe-page__table tbody tr:last-child td {
  border-bottom: 0;
}

.em-poe-page__table tbody tr:nth-child(even) td {
  background: #f8fafb;
}

.em-poe-page__steps {
  counter-reset: em-vsc-step;
  padding-left: 0;
  list-style: none;
}

.em-poe-page__steps li {
  position: relative;
  min-height: 44px;
  padding: 10px 0 10px 58px;
  counter-increment: em-vsc-step;
}

.em-poe-page__steps li::before {
  content: counter(em-vsc-step);
  position: absolute;
  left: 0;
  top: 4px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background: var(--em-poe-dark);
  color: #ffffff;
  font-size: 14px;
  font-weight: 800;
}

.em-poe-page__checklist {
  padding-left: 0;
  list-style: none;
}

.em-poe-page__checklist li {
  position: relative;
  padding-left: 33px;
}

.em-poe-page__checklist li::before {
  content: "✓";
  position: absolute;
  left: 0;
  top: 0;
  color: #1f6b4f;
  font-weight: 900;
}

.em-poe-page__links {
  display: flex;
  flex-wrap: wrap;
  gap: 8px 14px;
  margin-top: 25px;
  padding: 20px 22px;
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
}

.em-poe-page__links strong {
  width: 100%;
}

.em-poe-page__sources ul {
  margin-bottom: 18px;
}

.em-poe-page__faq-list {
  display: grid;
  gap: 15px;
}

.em-poe-page__faq-item {
  padding: 21px 23px;
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
}

.em-poe-page__faq-item h3 {
  margin-bottom: 8px;
  font-size: 21px;
}

.em-poe-page__faq-item p {
  margin-bottom: 0;
}

.em-poe-page__cta {
  margin-bottom: 20px;
  padding: clamp(30px, 6vw, 58px);
  border-radius: var(--em-poe-radius);
  background:
    radial-gradient(circle at 90% 10%, rgba(242, 183, 5, 0.25), transparent 30%),
    var(--em-poe-dark);
  color: #ffffff;
  box-shadow: var(--em-poe-shadow);
}

.em-poe-page__cta h2,
.em-poe-page__cta p {
  color: #ffffff;
}

.em-poe-page__cta .em-poe-page__eyebrow {
  color: #ffd95f;
}

.em-poe-page__cta-buttons {
  display: flex;
  flex-wrap: wrap;
  gap: 11px;
  margin: 26px 0 18px;
}

.em-poe-page__button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 50px;
  padding: 13px 20px;
  border: 1px solid transparent;
  border-radius: 999px;
  font-weight: 800;
  line-height: 1.2;
  text-align: center;
  text-decoration: none !important;
}

.em-poe-page__button--primary {
  background: var(--em-poe-accent);
  color: var(--em-poe-dark) !important;
}

.em-poe-page__button--secondary {
  background: #ffffff;
  color: var(--em-poe-dark) !important;
}

.em-poe-page__button--link {
  border-color: rgba(255, 255, 255, 0.5);
  color: #ffffff !important;
}

.em-poe-page__cta-note {
  margin-bottom: 0 !important;
  color: #dce5eb !important;
  font-size: 15px;
}

@media (max-width: 900px) {
  .em-poe-page__grid--three {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 700px) {
  .em-poe-page {
    font-size: 17px;
    line-height: 1.65;
  }

  .em-poe-page__hero,
  .em-poe-page__section,
  .em-poe-page__cta {
    border-radius: 18px;
  }

  .em-poe-page__grid--two {
    grid-template-columns: 1fr;
  }

  .em-poe-page__links {
    display: block;
  }

  .em-poe-page__links a {
    display: block;
    margin-top: 7px;
  }
}

@media (max-width: 520px) {
  .em-poe-page__hero,
  .em-poe-page__section,
  .em-poe-page__cta {
    padding: 22px;
  }

  .em-poe-page__card,
  .em-poe-page__panel,
  .em-poe-page__faq-item {
    padding: 18px;
  }

  .em-poe-page__cta-buttons {
    display: grid;
    grid-template-columns: 1fr;
  }

  .em-poe-page__button {
    width: 100%;
  }
}


.em-poe-page__panel--accent {
  border-top: 5px solid var(--em-poe-accent);
  background: #ffffff;
}

.em-poe-page__related {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-top: 26px;
  padding: 19px 21px;
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
}

.em-poe-page__norms {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
  margin: 26px 0;
}

.em-poe-page__norm {
  padding: 21px;
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
}

.em-poe-page__norm h3 {
  margin-bottom: 8px;
  font-size: 20px;
}

.em-poe-page__norm p {
  margin-bottom: 0;
}

@media (max-width: 760px) {
  .em-poe-page__norms {
    grid-template-columns: 1fr;
  }

  .em-poe-page__related {
    display: block;
  }

  .em-poe-page__related strong {
    display: block;
    margin-bottom: 6px;
  }
}

.em-poe-page__steps {
  display: grid;
  gap: 15px;
  margin: 26px 0;
}

.em-poe-page__step {
  display: grid;
  grid-template-columns: 48px minmax(0, 1fr);
  gap: 16px;
  align-items: start;
  padding: 20px;
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
}

.em-poe-page__step > span {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 42px;
  height: 42px;
  border-radius: 50%;
  background: var(--em-poe-accent);
  color: var(--em-poe-dark);
  font-weight: 900;
}

.em-poe-page__step h3 {
  margin-bottom: 6px;
  font-size: 21px;
}

.em-poe-page__step p {
  margin-bottom: 0;
}

.em-poe-page__links {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 15px;
  padding: 0;
  background: transparent;
}

.em-poe-page__links a {
  display: block;
  padding: 20px;
  border: 1px solid var(--em-poe-line);
  border-radius: var(--em-poe-radius-small);
  background: var(--em-poe-bg);
  color: var(--em-poe-text);
  text-decoration: none;
}

.em-poe-page__links a:hover,
.em-poe-page__links a:focus {
  border-color: #aebbc5;
  color: var(--em-poe-text);
}

.em-poe-page__links strong,
.em-poe-page__links span {
  display: block;
}

.em-poe-page__links strong {
  margin-bottom: 6px;
  font-size: 19px;
}

.em-poe-page__links span {
  color: var(--em-poe-muted);
}

@media (max-width: 760px) {
  .em-poe-page__links {
    grid-template-columns: 1fr;
  }

  .em-poe-page__step {
    grid-template-columns: 42px minmax(0, 1fr);
    gap: 13px;
    padding: 17px;
  }

  .em-poe-page__step > span {
    width: 38px;
    height: 38px;
  }
}/* End custom CSS */