/* /spis — technical condition, valuation and write-off of fixed assets */
.sp-page{overflow:clip}
.sp-hero{background:#f8f8f2;padding:46px 0 79px}
.sp-hero-layout{display:grid;grid-template-columns:minmax(0,1.04fr) minmax(0,.96fr);gap:clamp(26px,5vw,82px);align-items:center}
.sp-hero-copy,.sp-hero-panel{min-width:0}
.sp-hero h1{font:400 clamp(43px,5.3vw,78px)/1.09 Georgia,serif;letter-spacing:-.048em;margin:18px 0 25px;overflow-wrap:normal}
.sp-hero h1 em,.sp-contact h2 em{color:#a26143;font-style:normal}
.sp-lead{font:400 clamp(16px,1.3vw,19px)/1.72 Arial,sans-serif;max-width:690px;color:#526d76;margin:0 0 15px}
.sp-note{font:14px/1.72 Arial,sans-serif;color:#60767a;max-width:580px;margin:0}
.sp-hero .tr-actions{margin-top:28px}
.sp-hero-facts{margin-top:40px;border-top:1px solid #ccd5cb;padding-top:22px;display:grid;grid-template-columns:1fr 1fr;gap:18px}
.sp-hero-facts>div{display:flex;flex-direction:column;gap:7px;min-width:0}
.sp-hero-facts b{font:400 clamp(26px,2.75vw,40px)/1.14 Georgia,serif;color:#172c3a}
.sp-hero-facts span{font:12px/1.5 Arial,sans-serif;color:#687d7e}
.sp-hero-panel{background:#e3ebe3;border:1px solid #c7d6c9;padding:clamp(25px,3vw,42px)}
.sp-paper-head,.sp-paper-footer{display:flex;align-items:center;justify-content:space-between;gap:10px;color:#5e7878;font:700 9px/1.5 Arial,sans-serif;letter-spacing:.9px}
.sp-paper-head{border-bottom:1px solid #c2d2c5;padding-bottom:21px}
.sp-paper-main{padding-top:31px}
.sp-overline{color:#a26143;font:700 10px/1.5 Arial,sans-serif;letter-spacing:1px}
.sp-paper-main h2{font:400 clamp(30px,3vw,44px)/1.18 Georgia,serif;letter-spacing:-.037em;margin:16px 0 31px;color:#172c3a}
.sp-paper-main h2 em{font-style:normal;color:#98634d}
.sp-paper-diagram{height:104px;position:relative;border:1px solid #c0cec1;background:repeating-linear-gradient(0deg,transparent 0 24px,#cedbd0 25px),repeating-linear-gradient(90deg,transparent 0 24px,#cedbd0 25px);margin-bottom:22px;overflow:hidden}
.sp-paper-line{height:2px;background:#728c82;position:absolute;top:50%;transform-origin:left center;display:block}
.sp-paper-line-a{left:13%;width:32%;transform:rotate(-16deg)}
.sp-paper-line-b{left:42%;width:28%;transform:rotate(17deg)}
.sp-paper-line-c{left:68%;width:21%;transform:rotate(-15deg)}
.sp-paper-node{width:34px;height:34px;border:2px solid #a26143;background:#e6eee5;border-radius:50%;display:grid;place-items:center;position:absolute;top:33%;font:700 11px/1 Arial,sans-serif;color:#a26143}
.sp-paper-node-a{left:9%}.sp-paper-node-b{left:41%;top:12%}.sp-paper-node-c{left:76%;top:39%}
.sp-paper-rows>div{display:grid;grid-template-columns:25px minmax(0,1fr) auto;gap:12px;align-items:center;border-top:1px solid #c2d2c5;padding:16px 0}
.sp-paper-rows span{color:#789086;font:700 10px/1.5 Arial,sans-serif;letter-spacing:.7px}
.sp-paper-rows span:last-child{font-size:9px;color:#a26143}
.sp-paper-rows b{font:400 clamp(15px,1.3vw,18px)/1.3 Georgia,serif;color:#223c46}
.sp-paper-footer{border-top:1px solid #c2d2c5;padding-top:18px;letter-spacing:0;font-weight:400;font-size:11px}
.sp-paper-footer span:last-child{font-size:20px;color:#a26143}
.sp-section{padding-top:84px;padding-bottom:85px}
.sp-section .tr-heading,.sp-objects .tr-heading,.sp-cases .tr-heading,.sp-pricing .tr-heading,.sp-faq .tr-heading{margin-bottom:39px}
.sp-document-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:15px}
.sp-document-card{background:#edf0e8;padding:clamp(27px,3vw,43px);min-width:0;display:flex;flex-direction:column;min-height:414px}
.sp-document-main{background:#e0ebe1}.sp-document-combined{background:#ece9e1}
.sp-document-card>span,.sp-object-grid article>span,.sp-case-top>span,.sp-price-grid article>span,.sp-steps article>span,.sp-need>div>span,.sp-contact-card>span{font:700 10px/1.5 Arial,sans-serif;color:#a26143;letter-spacing:1.1px}
.sp-docnum{font:400 48px/1 Georgia,serif;color:#9aaea4;margin-top:23px}
.sp-document-card h3{font:400 clamp(26px,2.45vw,37px)/1.19 Georgia,serif;letter-spacing:-.025em;margin:23px 0 15px;overflow-wrap:break-word}
.sp-document-card p{font:14px/1.72 Arial,sans-serif;color:#5a7279;flex:1;margin:0 0 24px}
.sp-document-card strong{border-top:1px solid #bfd0c5;padding-top:19px;color:#47636a;font:700 12px/1.5 Arial,sans-serif}
.sp-method-note{margin:23px 0 0;font:13px/1.75 Arial,sans-serif;color:#66787b;max-width:1030px}
.sp-objects{padding:82px 0 88px;background:#e9efe9}
.sp-object-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.sp-object-grid article{min-width:0;background:#faf9f4;padding:29px 29px 33px;min-height:230px}
.sp-object-grid article:nth-child(2),.sp-object-grid article:nth-child(5){background:#dee9e0}
.sp-object-grid h3{font:400 clamp(25px,2.25vw,34px)/1.2 Georgia,serif;letter-spacing:-.025em;margin:24px 0 14px;overflow-wrap:break-word}
.sp-object-grid p{font:13px/1.77 Arial,sans-serif;color:#5d747a;margin:0}
.sp-cases{background:#172c3a;color:#f8f8f4;padding:84px 0}
.sp-cases .tr-kicker,.sp-cases .sp-case-top>span{color:#d0a287}
.sp-cases .tr-heading>p{color:#bbcdd0}
.sp-case-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:15px}
.sp-case{background:#e7eee6;color:#172c3a;padding:clamp(27px,3vw,43px);min-width:0;display:flex;flex-direction:column}
.sp-case:nth-child(2),.sp-case:nth-child(3){background:#efece4}
.sp-case-top{display:flex;align-items:flex-start;justify-content:space-between;gap:13px;min-height:61px}
.sp-case-top>span{color:#a26143;max-width:180px}
.sp-case-top strong{font:400 clamp(25px,2.7vw,41px)/1.08 Georgia,serif;color:#a26143;white-space:nowrap}
.sp-case-top small{font:400 13px Arial,sans-serif}
.sp-case h3{font:400 clamp(28px,2.7vw,40px)/1.17 Georgia,serif;letter-spacing:-.026em;margin:21px 0 17px;overflow-wrap:break-word}
.sp-case>p{font:14px/1.74 Arial,sans-serif;color:#536e75;margin:0 0 26px}
.sp-case-conclusion{border-top:1px solid #b9cbc0;padding-top:18px;margin-top:auto}
.sp-case-conclusion b{color:#a26143;font:700 10px/1.4 Arial,sans-serif;text-transform:uppercase;letter-spacing:1px}
.sp-case-conclusion p{font:14px/1.7 Arial,sans-serif;color:#4f696f;margin:10px 0 0}
.sp-case-disclaimer{color:#aec4c9;font:12px/1.7 Arial,sans-serif;margin:22px 0 0;max-width:1100px}
.sp-pricing{background:#e3ebe4;padding:83px 0 90px}
.sp-price-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:15px}
.sp-price-grid article{background:#faf9f4;min-width:0;padding:clamp(27px,3vw,42px)}
.sp-price-grid article:nth-child(3){background:#eef0e9}
.sp-price-grid article.sp-price-feature{background:#172c3a;color:#f8f8f4}
.sp-price-grid article.sp-price-feature>span{color:#d4a383}
.sp-price-grid strong{display:block;font:400 clamp(32px,3.5vw,51px)/1.15 Georgia,serif;color:#172c3a;letter-spacing:-.03em;margin:27px 0 19px;overflow-wrap:break-word}
.sp-price-feature strong{color:#f9f8f3!important;font-size:clamp(41px,4.2vw,63px)}
.sp-price-feature strong small{font:400 clamp(15px,1.6vw,22px)/1 Arial,sans-serif;color:#e3b391}
.sp-price-grid p{font:14px/1.75 Arial,sans-serif;color:#587079;max-width:570px;margin:0}
.sp-price-feature p{color:#c5d4d6}
.sp-price-grid a{color:#d7a182;display:inline-block;margin-top:24px;font:700 13px/1.5 Arial,sans-serif;text-decoration:underline;text-underline-offset:5px}
.sp-price-rule{background:#d3e2d5;padding:25px 30px;display:grid;grid-template-columns:minmax(0,.65fr) minmax(0,1.7fr) auto;gap:28px;align-items:center;margin-top:15px}
.sp-price-rule b{font:400 25px/1.25 Georgia,serif;min-width:0}
.sp-price-rule p{font:13px/1.73 Arial,sans-serif;color:#526b70;margin:0}
.sp-price-rule a{font:700 12px/1.5 Arial,sans-serif;white-space:nowrap;color:#a26143}
.sp-steps{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}
.sp-steps article{padding:19px 5px 0 0;border-top:1px solid #cbd8cd;min-width:0}
.sp-steps article>span{font:400 35px/1 Georgia,serif;color:#a26143;letter-spacing:0}
.sp-steps h3{font:400 clamp(23px,2.3vw,32px)/1.2 Georgia,serif;margin:26px 0 14px}
.sp-steps p{font:13px/1.75 Arial,sans-serif;color:#5b7579}
.sp-need{display:grid;grid-template-columns:minmax(0,.42fr) minmax(0,.58fr);gap:33px;background:#e4ece5;padding:35px 39px;margin-top:38px}
.sp-need h3{font:400 clamp(25px,2.7vw,36px)/1.2 Georgia,serif;margin:12px 0 0}
.sp-need p{font:14px/1.82 Arial,sans-serif;color:#526d75;margin:0}
.sp-faq{padding-bottom:91px}
.sp-related{background:#eef0e9;padding:74px 0}
.sp-related-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,.94fr);gap:clamp(35px,5vw,85px)}
.sp-related h2{font:400 clamp(35px,3.9vw,56px)/1.15 Georgia,serif;letter-spacing:-.03em;margin:18px 0 20px}
.sp-related-grid>div:first-child>p:not(.tr-kicker){font:14px/1.82 Arial,sans-serif;color:#5b7479}
.sp-related-links{display:grid;gap:10px}
.sp-related-links a{background:#dbe8df;display:flex;flex-direction:column;gap:9px;padding:21px 24px;min-width:0}
.sp-related-links a:nth-child(2){background:#e6ece3}
.sp-related-links b{font:400 23px/1.25 Georgia,serif}
.sp-related-links span{font:12px/1.5 Arial,sans-serif;color:#a26143}
.sp-related-links a:hover{background:#cfded4}
.sp-contact{background:#172c3a;padding:91px 0;color:#f9f8f3}
.sp-contact-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,.86fr);gap:clamp(30px,6vw,88px)}
.sp-contact .tr-kicker{color:#daa889}
.sp-contact h2{font:400 clamp(39px,4.25vw,61px)/1.13 Georgia,serif;letter-spacing:-.035em;margin:18px 0 23px}
.sp-contact-grid>div:first-child>p:not(.tr-kicker){font:14px/1.82 Arial,sans-serif;color:#c1d1d3;max-width:550px}
.sp-phone{margin-top:40px;display:flex;flex-direction:column;gap:7px}
.sp-phone a{font:400 clamp(26px,3vw,40px)/1.2 Georgia,serif}
.sp-phone span{font:12px/1.5 Arial,sans-serif;color:#aebfc3}
.sp-contact-card{background:#e5ede5;color:#172c3a;padding:clamp(27px,3.4vw,46px);min-width:0}
.sp-contact-card h3{font:400 clamp(27px,3vw,39px)/1.2 Georgia,serif;margin:20px 0}
.sp-contact-card p{font:13px/1.8 Arial,sans-serif;color:#576f76;margin:0 0 21px}
.sp-contact-card .tr-btn{width:100%;text-align:center;display:inline-flex;align-items:center;justify-content:space-between;gap:13px;white-space:normal}
.sp-mail{color:#a26143;display:inline-block;font:700 13px/1.5 Arial,sans-serif;text-decoration:underline;text-underline-offset:5px;margin-top:18px}
.sp-contact-card small{font:11px/1.7 Arial,sans-serif;color:#5f777a;display:block;margin-top:15px}
@media(max-width:1100px){
.sp-hero-layout{gap:30px}
.sp-hero h1{font-size:clamp(43px,5vw,60px)}
.sp-object-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
.sp-price-rule{grid-template-columns:1fr 1.5fr}.sp-price-rule a{grid-column:2}
}
@media(max-width:760px){
.sp-hero{padding:37px 0 61px}
.sp-hero-layout,.sp-related-grid,.sp-contact-grid{grid-template-columns:1fr}
.sp-hero h1{font-size:clamp(43px,7vw,63px)}
.sp-hero-panel{max-width:100%}
.sp-section{padding-top:63px;padding-bottom:67px}
.sp-objects,.sp-cases,.sp-pricing,.sp-related,.sp-contact{padding:65px 0}
.sp-document-grid{grid-template-columns:1fr}
.sp-document-card{min-height:0}
.sp-object-grid,.sp-case-grid,.sp-price-grid{grid-template-columns:1fr 1fr}
.sp-steps{grid-template-columns:1fr 1fr}
.sp-need{grid-template-columns:1fr;gap:16px}
.sp-contact h2{font-size:clamp(38px,6vw,51px)}
.sp-price-rule{grid-template-columns:1fr}
.sp-price-rule a{grid-column:auto}
}
@media(max-width:640px){
.sp-object-grid,.sp-case-grid,.sp-price-grid{grid-template-columns:1fr}
.sp-case-top{min-height:0}
.sp-object-grid article{min-height:0}
.sp-hero-facts{gap:15px}
.sp-paper-main h2{font-size:35px}
.sp-case h3{font-size:32px}
.sp-price-grid strong{font-size:43px}
.sp-need{padding:26px}
}
@media(max-width:480px){
.sp-hero h1{font-size:clamp(39px,11vw,47px)}
.sp-hero-panel{padding:22px}
.sp-paper-head{font-size:8px;letter-spacing:.15px}
.sp-paper-rows>div{grid-template-columns:21px minmax(0,1fr);gap:8px}
.sp-paper-rows span:last-child{display:none}
.sp-hero-facts{grid-template-columns:1fr 1fr}
.sp-hero-facts b{font-size:26px}
.sp-steps{grid-template-columns:1fr}
.sp-document-card,.sp-price-grid article,.sp-case{padding:28px 25px}
.sp-document-card h3{font-size:31px}
.sp-price-feature strong{font-size:45px}
.sp-case-top strong{font-size:29px}
.sp-contact-card{padding:27px 22px}
.sp-phone a{font-size:27px}
}