.business-resource{max-width:1120px;margin:auto;padding:28px 24px 70px;color:#243e48}.business-resource h1{font-size:clamp(31px,4vw,48px);line-height:1.15;max-width:920px}.business-resource h2{margin-top:38px}.business-resource p,.business-resource li{line-height:1.8}.business-resource .resource-kicker{font-size:12px;font-weight:700;letter-spacing:.12em;color:var(--form-accent)}.resource-downloads,.form-actions{display:flex;flex-wrap:wrap;gap:10px}.resource-downloads a,.form-actions button,.backup-label{background:var(--form-accent);color:#fff;padding:12px 16px;border:0;border-radius:7px;text-decoration:none;cursor:pointer;font-family:inherit;font-size:14px;font-weight:600;line-height:1.5}.resource-downloads a:focus-visible,.form-actions button:focus-visible,.backup-label:focus-within,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #b27a24;outline-offset:3px}.resource-cover{margin:28px 0}.resource-cover img{display:block;width:100%;height:auto;border-radius:12px;border:1px solid #dce4e5}.resource-cover figcaption,.form-help{font-size:14px;color:#4e646c}.business-form{margin:30px 0;padding:24px;border:1px solid #cfdddd;border-radius:12px;background:#f7faf9}.business-form h2{margin-top:0}.form-meta,.form-adjustments{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:22px 0}.business-form label{display:flex;flex-direction:column;gap:5px;font-size:13px;font-weight:600}.business-form input,.business-form select,.business-form textarea{box-sizing:border-box;width:100%;font:400 15px/1.5 system-ui,sans-serif;padding:9px;border:1px solid #99adb3;border-radius:5px;background:#fff;color:#243e48;min-height:42px}.form-table-wrap{overflow:auto;margin:20px 0;border:1px solid #cbd8da}.business-form table{border-collapse:collapse;width:100%;min-width:1120px}.business-form th{background:var(--form-accent);color:white;padding:10px;text-align:left;font-size:13px}.business-form td{padding:7px;border-bottom:1px solid #d5dfe1;min-width:130px}.business-form td:nth-child(1){min-width:140px}.business-form th:first-child,.business-form td:first-child{position:sticky;left:0;background:#f1f6f4;z-index:1}.business-form th:first-child{background:var(--form-accent)}.business-form [data-result]{padding:20px;background:white;border-left:5px solid var(--form-accent);margin:20px 0}.business-form [data-result] dl{display:grid;grid-template-columns:minmax(160px,1fr) minmax(120px,1fr);gap:9px}.business-form dd{margin:0;font-weight:bold}.business-form [data-status]{min-height:28px;padding:10px 0;font-size:14px}.backup-label input{position:absolute;width:1px;height:1px;opacity:0;min-height:0;padding:0}.resource-note{padding:18px 22px;background:#f4f0e7;border-left:4px solid #ac7a30}.business-resource .guide-table{border-collapse:collapse;width:100%}.guide-table td,.guide-table th{padding:12px;border-bottom:1px solid #dce4e5;text-align:left}.guide-table th{background:#eef3f3}.form-actions{margin:18px 0}.form-result-note{font-size:14px}@media(max-width:700px){.business-resource{padding:22px 16px 50px}.business-form{padding:16px}.form-meta,.form-adjustments{grid-template-columns:1fr}.resource-downloads a{width:100%}.business-form [data-result] dl{grid-template-columns:1fr 1fr}.form-actions button,.backup-label{flex:1 1 45%}}@media print{@page{size:landscape;margin:10mm}body>*:not(main){display:none!important}.business-resource>*:not(.business-form){display:none!important}.business-resource{max-width:none;padding:0}.business-form{border:0;background:white;padding:0}.form-actions,.backup-label,[data-status],.form-help{display:none!important}.form-meta{grid-template-columns:repeat(4,1fr);gap:5px}.form-adjustments{grid-template-columns:repeat(4,1fr);gap:5px}.business-form table{min-width:0;font-size:9px}.business-form td,.business-form td:nth-child(1){min-width:0;padding:3px;position:static}.business-form th{position:static!important;padding:4px;color:#243e48;background:#eee!important}.business-form input,.business-form select,.business-form textarea{font-size:9px;padding:2px;min-height:20px}.business-form label{font-size:9px}.form-table-wrap{overflow:visible}.business-form [data-result]{padding:10px;break-inside:avoid}.business-form [data-result] dl{grid-template-columns:repeat(4,1fr);font-size:10px}.business-form h2{font-size:20px}thead{display:table-header-group}tr{break-inside:avoid}}

.form-print-copy{display:none}
@media print{.business-form>*:not(.form-print-copy){display:none!important}.business-form>.form-print-copy{display:block!important}.form-print-copy dl{display:grid;grid-template-columns:1fr 2fr 1fr 2fr;gap:5px;font-size:10px}.form-print-copy dd{margin:0;overflow-wrap:anywhere;font-weight:400}.form-print-copy table{width:100%;table-layout:fixed;font-size:10px}.form-print-copy td{min-width:0!important;overflow-wrap:anywhere;white-space:normal;vertical-align:top}.form-print-copy th{font-size:9px}.form-print-copy [data-result]{display:block!important}.form-print-copy [data-result] dl{grid-template-columns:1fr 1fr}.form-print-copy h3{font-size:14px}.form-print-copy p{font-size:10px}}