@font-face {font-style:normal;font-weight:100 900;font-family:"DM Sans";src:url("/fonts/dmsans.woff2") format("woff2");font-display:swap}
@font-face {font-style:normal;font-weight:200 900;font-family:"Source Serif 4";src:url("/fonts/sourceserif4.woff2") format("woff2");font-display:swap}
:root {--mk-wash:#d7d4d8;--mk-action:#6e307e;--mk-on-action:#f4f2f5;--mk-pencil:#48404a;--mk-band-rule:#948797;--mk-rule:#6a5f6d;--mk-band:#302b31;--mk-panel:#e7e4e7;--mk-paper:#f4f2f5;--mk-band-action:#bc8ec7;color-scheme:light;--mk-band-ink:#f4f2f5;--mk-ink:#302b31}
:root[data-theme="dark"] {--mk-wash:#343135;--mk-action:#bc8ec7;--mk-on-action:#1c191d;--mk-pencil:#c9c3cb;--mk-band-rule:#948797;--mk-rule:#948797;--mk-band:#343135;--mk-panel:#29262a;--mk-paper:#1c191d;--mk-band-action:#bc8ec7;color-scheme:dark;--mk-band-ink:#e6e3e6;--mk-ink:#e6e3e6}
* {box-sizing:border-box}
html {scroll-padding-top:24px}
body {background:var(--mk-paper);overflow-wrap:break-word;font:400 18px/1.65 "DM Sans", sans-serif;margin:0;font-size:18px;color:var(--mk-ink)}
a {text-decoration-thickness:1px;text-underline-offset:.22em;color:var(--mk-action)}
a:hover {text-decoration-thickness:2px}
a:focus-visible, [tabindex="0"]:focus-visible {outline:3px solid var(--mk-action);outline-offset:3px}
main:focus {outline:none}
h1,h2,h3 {font-weight:600;font-family:"Source Serif 4", serif;margin:0;line-height:1.18}
h1 {font-size:56px;max-width:21ch}
h2 {margin-block-end:20px;font-size:30px}
h3 {font-size:24px}
p {margin-block:0 18px}
ul,ol {padding-inline-start:24px}
li + li {margin-block-start:10px}
.mk-skip-record {padding:12px 20px;background:var(--mk-panel);top:-100px;z-index:5;color:var(--mk-ink);left:20px;position:absolute}
.mk-skip-record:focus {top:12px}
.mk-month-masthead {align-items:center;margin-inline:auto;justify-content:space-between;border-block-end:1px solid var(--mk-rule);gap:32px;padding-block:24px;display:flex;max-width:1120px}
.mk-name-cell {flex-shrink:0}
.mk-publication-name {text-decoration:none;font:600 30px/1.25 "Source Serif 4", serif;display:inline-block;font-size:30px;color:var(--mk-ink);min-height:44px}
.mk-purpose-line {display:block;font-size:14px;color:var(--mk-pencil)}
.mk-period-links {justify-content:flex-end;column-gap:20px;flex-wrap:wrap;row-gap:4px;display:flex}
.mk-period-links a {padding-block:8px;font-size:14px;min-height:44px}
.mk-period-links a[aria-current="page"] {text-decoration-thickness:2px;font-weight:600}
.mk-working-area {padding-block:48px 64px;margin:0 auto;max-width:1120px}
.mk-working-area > section {margin-block-start:48px}
.mk-close-introduction {grid-template-columns:112px minmax(0,1fr);gap:32px;display:grid}
.mk-task-rail {flex-direction:column;font-variant-numeric:tabular-nums;gap:16px;padding-block-start:8px;display:flex;font-size:14px;border-inline-end:1px solid var(--mk-rule);color:var(--mk-pencil)}
.mk-close-promise {margin-block:24px;font-size:20px;max-width:60ch}
.mk-open-record {align-items:center;padding:12px 20px;font-weight:600;text-decoration:none;display:inline-flex;color:var(--mk-on-action);min-height:48px;background-color:var(--mk-action);line-height:1.45}
.mk-open-record:hover {text-decoration:underline}
.mk-close-sequence > p,.mk-blank-workpaper > p,.mk-task-directory > p {max-width:75ch}
.mk-worksheet-labels {grid-template-columns:1fr 1.05fr 1.25fr;padding:12px 16px;font-weight:600;gap:24px;display:grid;font-size:14px;color:var(--mk-pencil);background-color:var(--mk-panel)}
.mk-evidence-worksheet {margin-block:0;border-block-end:1px solid var(--mk-rule);list-style-type:none;padding-inline-start:0}
.mk-evidence-worksheet > li {grid-template-columns:1fr 1.05fr 1.25fr;padding:24px 16px;border-block-start:1px solid var(--mk-rule);gap:24px;margin:0;display:grid}
.mk-evidence-worksheet p {margin:0;font-size:14px}
.mk-task-cell {grid-template-columns:28px 1fr;gap:12px;display:grid}
.mk-task-cell h3 {font-size:24px}
.mk-task-index {font-variant-numeric:tabular-nums;font-size:14px;color:var(--mk-pencil)}
.mk-phone-field {display:none}
.mk-workpaper-fields {grid-template-columns:1fr 1fr;padding:24px;border:1px solid var(--mk-rule);gap:0 32px;margin:24px 0 0;display:grid}
.mk-workpaper-fields > div {border-block-start:1px solid var(--mk-rule);padding-block:16px}
.mk-workpaper-fields dt {font-weight:600}
.mk-workpaper-fields dd {margin:8px 0 0;font-size:14px;color:var(--mk-pencil)}
.mk-scope-rows {margin:24px 0 0}
.mk-scope-rows > div {grid-template-columns:260px minmax(0,1fr);padding:24px 0;border-block-start:1px solid var(--mk-rule);gap:32px;display:grid}
.mk-scope-rows dt {font:600 24px/1.3 "Source Serif 4", serif}
.mk-scope-rows dt > span {margin-block-end:8px;font:400 14px/1.5 "DM Sans", sans-serif;display:block;font-size:14px;color:var(--mk-pencil)}
.mk-scope-rows dd {margin:0}
.mk-sample-question {margin:12px 0 0;font-size:14px;color:var(--mk-pencil)}
.mk-guide-ledger {margin-block:0;list-style-type:none;padding-inline-start:0}
.mk-guide-ledger > li {grid-template-columns:150px minmax(0,1fr);border-block-start:1px solid var(--mk-rule);gap:32px;padding-block:24px;margin:0;display:grid}
.mk-guide-ledger h3 {margin-block-end:12px}
.mk-guide-ledger p {margin:0;max-width:66ch}
.mk-guide-date {font-variant-numeric:tabular-nums;font-size:14px;color:var(--mk-pencil)}
.mk-guide-date span {display:block;margin-block-start:8px}
.mk-reader-boundaries {padding-inline-start:24px;border-inline-start:4px solid var(--mk-rule);max-width:80ch}
.mk-source-method {padding:32px;background-color:var(--mk-panel)}
.mk-source-method p {max-width:75ch}
.mk-process-links {list-style:none;padding:0;flex-wrap:wrap;gap:16px 32px;margin:20px 0 0;display:flex}
.mk-process-links li {margin:0}
.mk-process-links a {padding-block:8px;display:inline-block;min-height:44px}
.mk-close-footer {margin-inline:auto;border-block-start:1px solid var(--mk-rule);padding-block:32px;max-width:1120px}
.mk-closing-links {grid-template-columns:1fr 1.2fr 1fr;gap:32px;display:grid}
.mk-closing-group h2 {margin-block-end:12px;font:600 16px/1.5 "DM Sans", sans-serif}
.mk-closing-group ul {margin-block:0;list-style-type:none;padding-inline-start:0}
.mk-closing-group li {margin:0}
.mk-closing-group a {padding-block:8px;display:inline-block;font-size:14px;min-height:44px}
.mk-foot-record {border-block-start:1px solid var(--mk-rule);padding-block-start:24px;font-size:14px;color:var(--mk-pencil);margin-block-start:24px}
.mk-foot-record p {margin-block-end:8px}
.mk-directory-purpose {align-items:start;grid-template-columns:minmax(0,1fr) auto;margin-block:24px 40px;gap:32px;display:grid}
.mk-directory-purpose p {max-width:60ch}
.mk-other-tasks {border-block-start:1px solid var(--mk-rule);margin-block-start:40px}
.mk-other-tasks a {padding-block:8px;display:inline-block}
.mk-policy-heading {align-items:baseline;justify-content:space-between;margin-block-end:40px;gap:32px;display:flex}
.mk-revision-date {white-space:nowrap;font-size:14px;color:var(--mk-pencil)}
.mk-policy-columns {grid-template-columns:220px minmax(0,1fr);gap:48px;display:grid}
.mk-policy-margin {padding-inline-end:24px;font-size:14px;border-inline-end:1px solid var(--mk-rule);color:var(--mk-pencil)}
.mk-policy-margin ol {padding-inline-start:20px;margin:0}
.mk-policy-margin a {padding-block:8px;display:inline-block}
.mk-policy-record {max-width:66ch}
.mk-policy-clause {border-block-start:1px solid var(--mk-rule);padding-block:24px 8px}
.mk-policy-clause h2 {font-size:30px}
.mk-policy-close {border-block-start:1px solid var(--mk-rule);padding-block-start:24px;margin-block-start:32px}
.mk-policy-crossrefs {margin-block:24px 0}
.mk-policy-crossrefs a {padding-block:8px;display:inline-block}
.mk-account-trail {margin-block-end:24px;font-size:14px;color:var(--mk-pencil)}
.mk-account-trail ol {list-style:none;padding:0;flex-wrap:wrap;gap:8px 16px;margin:0;display:flex}
.mk-account-trail li {margin:0}
.mk-account-trail li + li::before {margin-inline-end:16px;content:"/"}
.mk-account-trail a {padding-block:8px;display:inline-block}
.mk-guide-heading {padding-block-end:24px;border-block-end:1px solid var(--mk-rule)}
.mk-record-owner {margin-block:24px 12px;font-size:14px}
.mk-date-record {flex-wrap:wrap;gap:16px 32px;margin:0 0 16px;display:flex;font-size:14px}
.mk-date-record dt {font-size:14px;color:var(--mk-pencil)}
.mk-date-record dd {font-variant-numeric:tabular-nums;margin:4px 0 0}
.mk-process-record {margin:0;font-size:14px;color:var(--mk-pencil)}
.mk-close-inputs {padding:24px;margin-block:32px;background-color:var(--mk-panel)}
.mk-close-inputs p {max-width:75ch}
.mk-record-caution {font-size:14px;color:var(--mk-pencil)}
.mk-guide-columns {grid-template-columns:208px minmax(0,1fr);gap:40px;display:grid}
.mk-contents-rail {top:24px;align-self:start;padding-inline-end:24px;font-size:14px;border-inline-end:1px solid var(--mk-rule);position:sticky}
.mk-contents-rail h2 {font-size:24px}
.mk-contents-rail ol {padding-inline-start:20px;margin:0}
.mk-contents-rail a {padding-block:8px;display:inline-block}
.mk-close-reading {min-width:0;max-width:66ch}
.mk-reading-task {grid-template-columns:24px minmax(0,1fr);border-block-start:1px solid var(--mk-rule);gap:16px;padding-block-start:24px;display:grid;margin-block-start:32px}
.mk-section-index {font-variant-numeric:tabular-nums;padding-block-start:5px;font-size:14px;color:var(--mk-pencil)}
.mk-section-evidence {min-width:0}
.mk-close-reading h2 {margin-block-end:20px}
.mk-close-reading h3 {margin-block:24px 16px}
.mk-close-reading code {overflow-wrap:anywhere}
.mk-close-reading pre {padding:16px;overflow-x:auto;background-color:var(--mk-panel)}
.mk-evidence-scroll {margin-block:24px;border:1px solid var(--mk-rule);overflow-x:auto;max-width:100%}
.mk-evidence-scroll table {width:100%;border-collapse:collapse;font-size:14px}
.mk-evidence-scroll th {text-align:left;background-color:var(--mk-panel)}
.mk-evidence-scroll td,.mk-evidence-scroll th {padding:12px 16px;border-block-end:1px solid var(--mk-rule);vertical-align:top}
.mk-source-records {border-block-start:1px solid var(--mk-rule);padding-block-start:32px;margin-block-start:40px}
.mk-source-records li {font-size:14px}
.mk-source-records time {display:block;font-size:14px;color:var(--mk-pencil)}
.mk-retained-record {grid-template-columns:1fr 1fr;border-block-start:1px solid var(--mk-rule);gap:24px 40px;padding-block-start:32px;display:grid;margin-block-start:48px}
.mk-retained-record h2 {font-size:30px}
.mk-next-task {grid-column:1 / -1}
.mk-next-task p {margin-block-start:20px}
.mk-next-task p a {padding-block:8px;display:inline-block}
.mk-sample-record {padding:16px;margin-block:24px;border:1px solid var(--mk-rule);font-size:14px;color:var(--mk-pencil)}
.mk-missing-columns {grid-template-columns:112px minmax(0,1fr);gap:32px;padding-block:40px 80px;display:grid}
.mk-route-number {font-variant-numeric:tabular-nums;font-size:30px;color:var(--mk-ink)}
.mk-missing-columns h1 {margin-block-end:24px}
.mk-missing-columns p {max-width:60ch}
.mk-return-options {list-style:none;padding:0;margin-block-start:24px}
.mk-return-options a {padding-block:8px;display:inline-block}
@media (max-width: 1184px) {
  .mk-month-masthead,.mk-working-area,.mk-close-footer {margin-inline:32px}
}
@media (max-width: 1023px) {
  h1 {font-size:40px}
  .mk-month-masthead {align-items:flex-start;flex-direction:column;gap:16px}
  .mk-period-links {justify-content:flex-start}
  .mk-guide-columns {display:block}
  .mk-contents-rail {padding:0 0 24px;border-block-end:1px solid var(--mk-rule);margin-block-end:24px;border-inline-end:0;position:static}
  .mk-contents-rail ol {columns:2}
  .mk-policy-columns {grid-template-columns:180px minmax(0,1fr);gap:32px}
  .mk-scope-rows > div {grid-template-columns:200px minmax(0,1fr);gap:24px}
  .mk-month-masthead,.mk-working-area,.mk-close-footer {margin-inline:24px}
}
@media (max-width: 767px) {
  h1 {font-size:38px}
  h2 {font-size:28px}
  .mk-month-masthead,.mk-working-area,.mk-close-footer {margin-inline:20px}
  .mk-working-area {padding-block:32px 48px}
  .mk-working-area > section {margin-block-start:40px}
  .mk-publication-name {font-size:28px}
  .mk-period-links {column-gap:20px}
  .mk-close-introduction {flex-direction:column;gap:24px;display:flex}
  .mk-task-rail {flex-direction:row;border-block-end:1px solid var(--mk-rule);flex-wrap:wrap;gap:8px 16px;padding-block:0 16px;border-inline-end:0}
  .mk-close-promise {font-size:18px}
  .mk-worksheet-labels {display:none}
  .mk-evidence-worksheet > li {grid-template-columns:1fr;padding:24px 0;gap:16px}
  .mk-evidence-worksheet > li > div:not(:first-child) {padding-inline-start:40px}
  .mk-phone-field {margin-block-end:4px;font-weight:600;display:block;font-size:14px;color:var(--mk-pencil)}
  .mk-workpaper-fields {grid-template-columns:1fr;padding:16px}
  .mk-scope-rows > div {grid-template-columns:1fr;gap:16px}
  .mk-guide-ledger > li {grid-template-columns:1fr;gap:12px}
  .mk-guide-date {flex-wrap:wrap;gap:16px;display:flex}
  .mk-guide-date span {margin:0}
  .mk-source-method {padding:24px 20px}
  .mk-closing-links {grid-template-columns:1fr;gap:24px}
  .mk-directory-purpose {grid-template-columns:1fr;gap:16px}
  .mk-policy-heading {margin-block-end:24px;display:block}
  .mk-revision-date {margin-block-start:16px}
  .mk-policy-columns {display:block}
  .mk-policy-margin {padding:0 0 24px;border:0}
  .mk-policy-margin ol {columns:1}
  .mk-date-record {gap:16px 24px}
  .mk-close-inputs {padding:20px}
  .mk-contents-rail ol {columns:1}
  .mk-retained-record {grid-template-columns:1fr}
  .mk-missing-columns {grid-template-columns:1fr;gap:16px;padding-block:8px 32px}
  .mk-route-number {margin:0}
}
@media (prefers-reduced-motion: reduce) { html {scroll-behavior:auto} }

.mk-month-masthead {padding:32px;background:var(--mk-panel)}
.mk-working-area {background:var(--mk-paper)}
.mk-close-footer {border-color:var(--mk-band-rule);padding:32px;background:var(--mk-band);color:var(--mk-band-ink)}
.mk-close-footer a {color:var(--mk-band-action)}
.mk-close-footer a:focus-visible {outline-color:var(--mk-band-action)}
.mk-close-footer .mk-foot-record {border-color:var(--mk-band-rule);color:var(--mk-band-ink)}
.mk-policy-margin {padding:32px;background:var(--mk-panel)}
.mk-directory-purpose {padding:32px;background:var(--mk-panel)}
.mk-missing-columns {padding:32px;background:var(--mk-panel)}
.mk-close-inputs {padding:32px}
@media (max-width: 767px) {
  .mk-month-masthead,.mk-close-footer {padding:20px}
  .mk-policy-margin {padding:20px;margin-block-end:24px}
  .mk-directory-purpose,.mk-missing-columns,.mk-close-inputs {padding:20px}
}

.mk-close-introduction > div:first-child {grid-row:1;grid-column:2}
.mk-close-introduction > .mk-task-rail {grid-row:1;grid-column:1}
.mk-evidence-scroll td,.mk-evidence-scroll th {min-width:144px}
.mk-evidence-scroll th {white-space:nowrap}