/* =========================================================
   EMARK BLOG ARTICLE
   UAE E-INVOICING READINESS CHECKLIST
========================================================= */

.emark-article {
    --emark-bg: #ffffff;
    --emark-text: #17191d;
    --emark-heading: #101216;
    --emark-muted: #60656f;
    --emark-border: #e5e7eb;
    --emark-soft: #f7f8fa;
    --emark-soft-2: #f1f3f5;
    --emark-accent: #00A86B;
    --emark-accent-dark: #083E7F;
    --emark-dark: #083E7F;

    background: var(--emark-bg);
    color: var(--emark-text);
    font-family: inherit;
    font-size: 17px;
    line-height: 1.78;
}

.emark-article *,
.emark-article *::before,
.emark-article *::after {
    box-sizing: border-box;
}

.emark-article__container {
    width: min(1180px, calc(100% - 40px));
    margin: 0 auto;
}

.emark-article__container--narrow {
    max-width: 920px;
}


/* =========================================================
   ACCESSIBILITY
========================================================= */

.emark-article .sr-only {
    position: absolute;
    width: 1px;
    height: 1px;
    padding: 0;
    margin: -1px;
    overflow: hidden;
    clip: rect(0, 0, 0, 0);
    white-space: nowrap;
    border: 0;
}


/* =========================================================
   HERO
========================================================= */

.emark-article__hero {
    padding: 72px 0 66px;
    background: var(--emark-soft);
    border-bottom: 1px solid var(--emark-border);
}

.emark-breadcrumb {
    display: flex;
    flex-wrap: wrap;
    align-items: center;
    gap: 8px;
    margin-bottom: 32px;
    color: var(--emark-muted);
    font-size: 14px;
    line-height: 1.5;
}

.emark-breadcrumb a {
    color: var(--emark-muted);
    text-decoration: none;
}

.emark-breadcrumb a:hover {
    color: var(--emark-heading);
}

.emark-article__category {
    margin-bottom: 17px;
    color: var(--emark-accent-dark);
    font-size: 13px;
    font-weight: 700;
    letter-spacing: .09em;
    text-transform: uppercase;
}

.emark-article__hero h1 {
    max-width: 900px;
    margin: 0;
    color: var(--emark-heading);
    font-size: clamp(38px, 5vw, 62px);
    line-height: 1.08;
    letter-spacing: -0.038em;
    font-weight: 700;
}

.emark-article__intro {
    max-width: 820px;
    margin: 27px 0 0;
    color: #4e535c;
    font-size: clamp(18px, 2vw, 21px);
    line-height: 1.65;
}

.emark-article__meta {
    display: flex;
    flex-wrap: wrap;
    align-items: center;
    gap: 9px;
    margin-top: 28px;
    color: var(--emark-muted);
    font-size: 14px;
}

.emark-meta-separator {
    opacity: .5;
}


/* =========================================================
   ARTICLE LAYOUT
========================================================= */

.emark-article__layout {
    display: grid;
    grid-template-columns: 230px minmax(0, 760px);
    gap: 72px;
    justify-content: center;
    align-items: start;
    padding: 70px 0 90px;
}


/* =========================================================
   TABLE OF CONTENTS
========================================================= */

.emark-article__sidebar {
    position: relative;
}

.emark-toc {
    position: sticky;
    top: 110px;
    padding-left: 20px;
    border-left: 2px solid var(--emark-border);
}

.emark-toc__title {
    margin-bottom: 15px;
    color: var(--emark-heading);
    font-size: 13px;
    font-weight: 700;
    letter-spacing: .08em;
    text-transform: uppercase;
}

.emark-toc nav {
    display: flex;
    flex-direction: column;
    gap: 2px;
}

.emark-toc a {
    display: block;
    padding: 7px 0;
    color: var(--emark-muted);
    font-size: 14px;
    line-height: 1.45;
    text-decoration: none;
    transition:
        color .2s ease,
        transform .2s ease;
}

.emark-toc a:hover {
    color: var(--emark-accent-dark);
    transform: translateX(2px);
}


/* =========================================================
   TYPOGRAPHY
========================================================= */

.emark-article__content {
    min-width: 0;
}

.emark-article__content section {
    scroll-margin-top: 120px;
}

.emark-article__content section + section {
    margin-top: 64px;
}

.emark-article__content h2 {
    margin: 0 0 23px;
    color: var(--emark-heading);
    font-size: clamp(28px, 3vw, 38px);
    line-height: 1.2;
    letter-spacing: -0.025em;
    font-weight: 700;
}

.emark-article__content h3 {
    margin: 38px 0 15px;
    color: var(--emark-heading);
    font-size: 23px;
    line-height: 1.32;
    letter-spacing: -0.015em;
    font-weight: 650;
}

.emark-article__content p {
    margin: 0 0 20px;
}

.emark-article__content a {
    color: var(--emark-accent-dark);
    font-weight: 600;
    text-decoration: underline;
    text-decoration-thickness: 1px;
    text-underline-offset: 3px;
}

.emark-article__content a:hover {
    color: var(--emark-heading);
}

.emark-article__content ul {
    margin: 24px 0 27px;
    padding: 0;
    list-style: none;
}

.emark-article__content ul:not(.emark-references ul) li {
    position: relative;
    padding: 7px 0 7px 26px;
}

.emark-article__content ul:not(.emark-references ul) li::before {
    content: "";
    position: absolute;
    top: 18px;
    left: 2px;
    width: 7px;
    height: 7px;
    border-radius: 50%;
    background: var(--emark-accent);
}

.emark-article__content blockquote {
    margin: 27px 0;
    padding: 23px 27px;
    border-left: 3px solid var(--emark-accent);
    background: var(--emark-soft);
    color: var(--emark-heading);
    font-size: 20px;
    line-height: 1.55;
    font-weight: 550;
}


/* =========================================================
   QUICK ANSWER
========================================================= */

.emark-answer-box {
    margin-top: 0 !important;
    padding: 31px 34px;
    border: 1px solid #dddfe3;
    border-radius: 8px;
    background: var(--emark-soft);
}

.emark-answer-box__label {
    margin-bottom: 12px;
    color: var(--emark-accent-dark);
    font-size: 12px;
    font-weight: 750;
    letter-spacing: .1em;
    text-transform: uppercase;
}

.emark-answer-box p:first-of-type {
    color: var(--emark-heading);
    font-size: 20px;
    line-height: 1.55;
    font-weight: 650;
}

.emark-answer-box p:last-child {
    margin-bottom: 0;
}


/* =========================================================
   NOTES
========================================================= */

.emark-note,
.emark-important {
    margin: 30px 0;
    padding: 25px 28px;
    border-radius: 7px;
}

.emark-note {
    border: 1px solid var(--emark-border);
    background: var(--emark-soft);
}

.emark-important {
    border-left: 4px solid var(--emark-accent);
    background: #F2FBF7;
}

.emark-note > strong,
.emark-important > strong {
    display: block;
    margin-bottom: 7px;
    color: var(--emark-heading);
}

.emark-note p:last-child,
.emark-important p:last-child {
    margin-bottom: 0;
}


/* =========================================================
   TABLE
========================================================= */

.emark-table-wrap {
    width: 100%;
    margin: 31px 0;
    overflow-x: auto;
    border: 1px solid var(--emark-border);
    border-radius: 8px;
}

.emark-table {
    width: 100%;
    min-width: 650px;
    border-collapse: collapse;
    background: #fff;
}

.emark-table th {
    padding: 17px 19px;
    background: var(--emark-dark);
    color: #fff;
    font-size: 14px;
    line-height: 1.45;
    font-weight: 650;
    text-align: left;
    vertical-align: top;
}

.emark-table td {
    padding: 18px 19px;
    border-bottom: 1px solid var(--emark-border);
    font-size: 15px;
    line-height: 1.55;
    vertical-align: top;
}

.emark-table tbody tr:last-child td {
    border-bottom: 0;
}

.emark-table tbody tr:nth-child(even) {
    background: #fafafa;
}

.emark-source-note {
    color: var(--emark-muted);
    font-size: 14px;
}


/* =========================================================
   SECTION EYEBROW
========================================================= */

.emark-section-heading {
    margin-bottom: 35px;
}

.emark-section-heading__eyebrow {
    display: block;
    margin-bottom: 9px;
    color: var(--emark-accent-dark);
    font-size: 12px;
    font-weight: 750;
    letter-spacing: .1em;
    text-transform: uppercase;
}


/* =========================================================
   READINESS CHECKLIST
========================================================= */

.emark-checklist-step {
    display: grid;
    grid-template-columns: 62px minmax(0, 1fr);
    gap: 23px;
    padding: 37px 0;
    border-top: 1px solid var(--emark-border);
}

.emark-checklist-step:last-child {
    border-bottom: 1px solid var(--emark-border);
}

.emark-checklist-step__number {
    display: flex;
    align-items: center;
    justify-content: center;
    width: 52px;
    height: 52px;
    border-radius: 50%;
    background: var(--emark-dark);
    color: #fff;
    font-size: 13px;
    font-weight: 700;
    letter-spacing: .04em;
}

.emark-checklist-step h3 {
    margin-top: 3px;
}

.emark-mini-checklist {
    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 10px;
    margin: 26px 0 5px;
}

.emark-mini-checklist span {
    position: relative;
    padding: 13px 14px 13px 39px;
    border: 1px solid var(--emark-border);
    border-radius: 6px;
    background: var(--emark-soft);
    color: #353941;
    font-size: 14px;
    line-height: 1.45;
}

.emark-mini-checklist span::before {
    content: "✓";
    position: absolute;
    left: 14px;
    top: 12px;
    color: var(--emark-accent-dark);
    font-weight: 800;
}


/* =========================================================
   COMMON MISTAKES
========================================================= */

.emark-risk-list {
    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 16px;
    margin: 30px 0 42px;
}

.emark-risk-card {
    padding: 24px;
    border: 1px solid var(--emark-border);
    border-radius: 7px;
    background: var(--emark-soft);
}

.emark-risk-card h3 {
    margin: 0 0 10px;
    font-size: 18px;
}

.emark-risk-card p {
    margin: 0;
    color: #555b64;
    font-size: 15px;
    line-height: 1.65;
}


/* =========================================================
   FIVE QUESTIONS
========================================================= */

.emark-numbered-list {
    margin: 28px 0 33px;
    padding: 0;
    list-style: none;
    border-top: 1px solid var(--emark-border);
}

.emark-numbered-list li {
    display: grid;
    grid-template-columns: 52px minmax(0, 1fr);
    gap: 17px;
    align-items: start;
    padding: 18px 0;
    border-bottom: 1px solid var(--emark-border);
}

.emark-numbered-list span {
    color: var(--emark-accent-dark);
    font-size: 13px;
    font-weight: 750;
    letter-spacing: .05em;
}

.emark-numbered-list p {
    margin: 0;
    color: var(--emark-heading);
    font-weight: 550;
}


/* =========================================================
   CTA
========================================================= */

.emark-article-cta {
    display: grid;
    grid-template-columns: minmax(0, 1fr) auto;
    gap: 34px;
    align-items: center;
    padding: 38px;
    border-radius: 9px;
    background: var(--emark-dark);
    color: #fff;
}

.emark-article-cta h2 {
    margin: 7px 0 13px;
    color: #fff;
    font-size: 30px;
}

.emark-article-cta p {
    max-width: 570px;
    margin-bottom: 0;
    color: #d2d4d8;
    font-size: 15px;
    line-height: 1.7;
}

.emark-article-cta__eyebrow {
    color: #67D6B0;
    font-size: 12px;
    font-weight: 750;
    letter-spacing: .1em;
    text-transform: uppercase;
}

.emark-article-cta__actions {
    display: flex;
    flex-direction: column;
    gap: 10px;
    min-width: 205px;
}

.emark-btn {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    gap: 8px;
    min-height: 48px;
    padding: 12px 19px;
    border-radius: 5px;
    font-size: 14px;
    font-weight: 650;
    line-height: 1.2;
    text-align: center;
    text-decoration: none !important;
    transition:
        background .2s ease,
        color .2s ease,
        border-color .2s ease;
}

.emark-btn--primary {
    background: var(--emark-accent);
    color: #111 !important;
}

.emark-btn--primary:hover {
    background: #008C5A;
}

.emark-btn--secondary {
    border: 1px solid #4c4f54;
    color: #fff !important;
}

.emark-btn--secondary:hover {
    border-color: #777b82;
    background: #22252a;
}


/* =========================================================
   FAQ
========================================================= */

.emark-faq details {
    border-top: 1px solid var(--emark-border);
}

.emark-faq details:last-child {
    border-bottom: 1px solid var(--emark-border);
}

.emark-faq summary {
    position: relative;
    padding: 21px 45px 21px 0;
    color: var(--emark-heading);
    font-size: 17px;
    line-height: 1.5;
    font-weight: 650;
    cursor: pointer;
    list-style: none;
}

.emark-faq summary::-webkit-details-marker {
    display: none;
}

.emark-faq summary::after {
    content: "+";
    position: absolute;
    right: 3px;
    top: 16px;
    color: var(--emark-accent-dark);
    font-size: 26px;
    line-height: 1;
    font-weight: 400;
}

.emark-faq details[open] summary::after {
    content: "−";
}

.emark-faq__answer {
    max-width: 680px;
    padding: 0 40px 22px 0;
    color: #50555d;
    font-size: 16px;
}

.emark-faq__answer p:last-child {
    margin-bottom: 0;
}


/* =========================================================
   REFERENCES
========================================================= */

.emark-references {
    padding-top: 37px;
    border-top: 1px solid var(--emark-border);
}

.emark-references h2 {
    font-size: 24px;
}

.emark-references > p {
    color: var(--emark-muted);
    font-size: 15px;
}

.emark-references ul {
    margin: 19px 0 0;
    padding: 0;
    list-style: none;
}

.emark-references li {
    padding: 6px 0 !important;
}

.emark-references li::before {
    display: none !important;
}

.emark-references a {
    font-size: 15px;
}


/* =========================================================
   DISCLAIMER
========================================================= */

.emark-disclaimer {
    margin-top: 42px;
    padding: 21px 24px;
    border-top: 1px solid var(--emark-border);
    border-bottom: 1px solid var(--emark-border);
    color: var(--emark-muted);
    font-size: 13px;
    line-height: 1.65;
}

.emark-disclaimer strong {
    display: block;
    margin-bottom: 4px;
    color: var(--emark-heading);
    font-size: 13px;
}

.emark-disclaimer p {
    margin: 0;
}


/* =========================================================
   RESPONSIVE
========================================================= */

@media (max-width: 1000px) {

    .emark-article__layout {
        grid-template-columns: 1fr;
        gap: 35px;
    }

    .emark-article__sidebar {
        display: none;
    }

    .emark-article__content {
        width: min(100%, 760px);
        margin: 0 auto;
    }
}


@media (max-width: 760px) {

    .emark-article {
        font-size: 16px;
    }

    .emark-article__container {
        width: min(100% - 30px, 1180px);
    }

    .emark-article__hero {
        padding: 47px 0 43px;
    }

    .emark-breadcrumb {
        margin-bottom: 24px;
    }

    .emark-article__hero h1 {
        font-size: 38px;
    }

    .emark-article__intro {
        margin-top: 21px;
        font-size: 18px;
    }

    .emark-article__meta {
        align-items: flex-start;
    }

    .emark-article__layout {
        padding: 48px 0 68px;
    }

    .emark-article__content section + section {
        margin-top: 52px;
    }

    .emark-answer-box {
        padding: 25px 23px;
    }

    .emark-answer-box p:first-of-type {
        font-size: 18px;
    }

    .emark-checklist-step {
        grid-template-columns: 45px minmax(0, 1fr);
        gap: 15px;
        padding: 31px 0;
    }

    .emark-checklist-step__number {
        width: 42px;
        height: 42px;
        font-size: 11px;
    }

    .emark-mini-checklist,
    .emark-risk-list {
        grid-template-columns: 1fr;
    }

    .emark-article-cta {
        grid-template-columns: 1fr;
        padding: 29px 25px;
    }

    .emark-article-cta__actions {
        width: 100%;
    }

    .emark-btn {
        width: 100%;
    }

    .emark-note,
    .emark-important {
        padding: 21px;
    }
}


@media (max-width: 480px) {

    .emark-article__hero h1 {
        font-size: 33px;
    }

    .emark-article__content h2 {
        font-size: 28px;
    }

    .emark-article__content h3 {
        font-size: 21px;
    }

    .emark-checklist-step {
        grid-template-columns: 1fr;
    }

    .emark-checklist-step__number {
        margin-bottom: 2px;
    }

    .emark-numbered-list li {
        grid-template-columns: 38px minmax(0, 1fr);
    }
}