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.evidence-source-panel{max-height:none;opacity:1;margin-top:18px;padding-top:16px;border-top:1px solid var(--line)}.evidence-source-panel span{font:500 9px "DM Mono",monospace;text-transform:uppercase;letter-spacing:.7px;color:var(--orange)}.evidence-source-panel p{margin:8px 0 0;font-size:13px;font-weight:600}.evidence-source-panel a{display:inline-flex;align-items:center;padding:9px 12px;background:var(--navy);color:var(--cream);text-decoration:none;transition:background .2s ease}.evidence-source-panel a:hover,.evidence-source-panel a:focus{background:var(--orange);color:var(--navy)}.evidence-row:hover,.evidence-row:focus-within{transform:translateY(-3px) scale(1.015);box-shadow:0 14px 30px #062b4c1d}.evidence-context-panel{max-height:0;opacity:0;overflow:hidden;transition:max-height .25s ease,opacity .2s ease,margin-top .25s ease}.evidence-context-panel span{font:500 9px "DM Mono",monospace;text-transform:uppercase;letter-spacing:.7px;color:var(--orange)}.evidence-context-panel p{margin:5px 0 0;font-size:13px}.evidence-row:hover .evidence-context-panel,.evidence-row:focus-within .evidence-context-panel{max-height:110px;opacity:1;margin-top:18px}

.home-purpose{max-width:490px;margin:26px 0;padding:16px 18px;background:var(--navy);border-left:5px solid var(--orange)}.home-purpose .eyebrow{margin:0 0 8px;color:var(--orange)}.home-purpose p:last-child{margin:0;color:var(--cream);font:600 20px/1.12 Fraunces,Georgia,serif;letter-spacing:-.55px}.home-purpose em{color:var(--orange);font-style:normal}.home-manifesto{position:relative;overflow:hidden;padding:clamp(55px,7vw,105px) 8vw;background:var(--navy);display:grid;grid-template-columns:minmax(230px,.8fr) minmax(340px,1.2fr);gap:clamp(40px,8vw,130px);align-items:center}.home-manifesto:after{content:"";position:absolute;width:430px;height:430px;right:-130px;top:-230px;border:1px solid #ffffff42;border-radius:50%}.home-receipt{position:relative;z-index:1;margin:0;color:var(--orange);font:700 clamp(49px,5.3vw,81px)/.85 Fraunces,Georgia,serif;letter-spacing:-3.3px;transform:rotate(-3deg)}.home-manifesto .home-purpose{position:relative;z-index:1;margin:0;max-width:none;padding:0;background:transparent;border:0}.home-manifesto .home-purpose .eyebrow{margin-bottom:13px;color:var(--orange)}.home-manifesto .home-purpose p:last-child{color:var(--cream);font-size:clamp(23px,2.2vw,33px);line-height:1.08;letter-spacing:-1px}.status-significant-information-gap{background:#f3e0c5;color:#855315}.methodology-section{padding-top:0;background:#fff}.methodology-grid{max-width:1100px;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.methodology-card{min-height:390px;padding:clamp(32px,5vw,60px);background:var(--navy);color:var(--cream);display:flex;justify-content:space-between;gap:35px;align-items:end;overflow:hidden;position:relative}.methodology-card:after{content:"";position:absolute;width:260px;height:260px;right:-100px;top:-120px;border:22px solid var(--orange);border-radius:50%;opacity:.9}.methodology-card>*{position:relative;z-index:1}.methodology-card .eyebrow{color:var(--orange)}.methodology-card h2{max-width:650px;font-size:clamp(38px,4.4vw,62px);letter-spacing:-2.7px}.methodology-card>div>p:not(.eyebrow){max-width:540px;color:#d5dfe3;margin:17px 0 28px}.methodology-card .button{background:var(--cream);color:var(--navy)}.corrections-card{background:#6f7d83}.corrections-card:after{border-color:var(--cream);opacity:.32}.independence-callout{background:#e4ecec;border-left-color:var(--navy)}.publication-section{background:#fff}.publications-banner{position:relative;overflow:hidden;margin-bottom:38px;padding:clamp(30px,4vw,48px);background:var(--navy);color:var(--cream);border-left:8px solid var(--orange)}.publications-banner:after{content:"";position:absolute;width:230px;height:230px;right:-72px;top:-128px;border:22px solid var(--orange);border-radius:50%;opacity:.92}.publications-banner>*{position:relative;z-index:1}.publications-banner .eyebrow{margin-bottom:12px;color:var(--orange)}.publications-banner h2{font-size:clamp(45px,5vw,68px);color:var(--cream)}.publications-banner p:not(.eyebrow){max-width:510px;margin:14px 0 0;color:#d5dfe3}.publication-controls{display:flex;align-items:center;justify-content:space-between;gap:24px;margin:0 0 28px;padding-bottom:17px;border-bottom:1px solid var(--line)}.publication-search{display:flex;align-items:center;gap:9px;min-width:270px;border-bottom:1px solid var(--ink);padding:7px 0}.publication-search input{width:100%;border:0;outline:0;background:transparent;color:var(--ink);font:14px Inter}.publication-filters{display:flex;flex-wrap:wrap;gap:8px}.publication-filters button{border:1px solid var(--line);border-radius:20px;background:transparent;padding:8px 13px;color:var(--ink);font:12px Inter;cursor:pointer}.publication-filters button[aria-pressed="true"],.publication-filters button:hover{background:var(--navy);border-color:var(--navy);color:#fff}.publication-empty{margin:18px 0 0;color:var(--muted)}.publication-grid{grid-template-columns:repeat(auto-fit,minmax(280px,360px))}.publication-grid .pub-card{min-height:310px;justify-content:space-between;border:1px solid var(--line)}.publication-grid .pub-card[hidden]{display:none}.publication-grid .card-art{display:flex;height:148px;align-items:flex-end;background:var(--paper)}.publication-grid .card-art:after{background:var(--orange)}.publication-grid .card-art p{margin:0;font-size:27px}.publication-grid .card-content p{margin:10px 0 0;color:var(--muted);font-size:13px}.publication-grid .download-link{display:inline-block;margin-top:17px;color:var(--orange);font-size:12px;font-weight:700;text-decoration:none}
@media(max-width:760px){.home-manifesto{padding:62px 6vw;display:block}.home-receipt{margin-bottom:42px;font-size:57px;letter-spacing:-2.6px}.home-manifesto:after{width:280px;height:280px;right:-125px;top:-145px}.methodology-grid{grid-template-columns:1fr}.methodology-card{display:block}.publication-controls{display:block}.publication-search{min-width:0;margin-bottom:17px}.publication-grid{grid-template-columns:1fr}.publication-grid .pub-card{display:block}.publication-grid .card-art{height:150px}}
.home-page main>section:not(#home){display:none}
.publication-workspace{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(290px,.75fr);gap:26px;align-items:start}.publication-reader{min-width:0}.publication-reader-head{padding:0 0 16px}.publication-reader-head .eyebrow{margin-bottom:9px}.publication-reader-head h3{font:600 clamp(26px,3vw,40px)/1 Fraunces,serif;letter-spacing:-1.2px;margin:0}.publication-viewer{display:block;width:100%;height:min(70vh,800px);min-height:540px;border:1px solid var(--line);background:#e5e2da}.version-history{margin-top:18px;padding:20px 22px;background:#e9e6de;border-left:6px solid var(--orange)}.version-history .eyebrow{margin-bottom:9px}.version-history h3{margin:0;font:600 20px/1.1 Fraunces,serif;letter-spacing:-.5px}.version-history p:last-child{margin:8px 0 0;color:var(--muted);font-size:13px}.publication-selection{min-width:0}.publication-selection .publication-controls{display:block;margin-bottom:16px}.publication-selection .publication-search{min-width:0;margin-bottom:14px}.publication-selection-title{margin:0 0 11px;font:500 10px "DM Mono",monospace;text-transform:uppercase;letter-spacing:.7px;color:var(--muted)}.publication-selection .publication-grid{display:grid;grid-template-columns:1fr;gap:12px;max-height:690px;overflow-y:auto;padding:2px 10px 2px 2px}.publication-select{width:100%;min-width:0;padding:0;text-align:left;border:1px solid var(--line);font:inherit;cursor:pointer;overflow:hidden}.publication-select .card-art{display:flex;height:95px;padding:14px}.publication-select .card-art span{position:relative;z-index:1;color:var(--navy);font:700 21px/.9 Fraunces,serif;letter-spacing:-.8px}.publication-select .card-content{display:block;padding:14px 16px 16px}.publication-select .card-title,.publication-select .card-summary{display:block}.publication-select .card-title{margin-top:7px;font:600 17px/1.1 Fraunces,serif;letter-spacing:-.45px}.publication-select .card-summary{margin-top:8px;color:var(--muted);font-size:12px;line-height:1.35}.publication-select.selected{border-color:var(--orange);box-shadow:0 0 0 2px var(--orange)}.publication-select:hover{transform:none;box-shadow:0 10px 20px #062b4c18}.publication-select:focus-visible{outline:3px solid #ff6a2c88;outline-offset:2px}@media(max-width:900px){.publication-workspace{grid-template-columns:1fr}.publication-selection .publication-grid{grid-template-columns:repeat(4,260px);max-height:none;overflow-x:auto;overflow-y:hidden;padding-bottom:10px}.publication-viewer{height:65vh;min-height:460px}}@media(max-width:760px){.publication-viewer{height:60vh;min-height:390px}.publication-selection .publication-grid{grid-template-columns:260px 260px 260px 260px}.publication-reader-head h3{font-size:29px}}

/* Publication cards use quiet document covers rather than promotional artwork. */
/* Final warm editorial cover override. */
.publication-selection .publication-select .publication-response-tag{position:absolute;z-index:4;top:43px;right:17px;display:inline-block;padding:7px 9px;background:var(--navy);color:var(--cream);font:700 9px/1 "DM Mono",monospace;letter-spacing:.45px;text-transform:uppercase;box-shadow:3px 3px 0 #fffaf180}
.publication-select[data-publication-type="Response"] .card-art:before{content:"RECEIPT BRIEF  /  RESPONSE"!important}.correspondence-link{display:block;width:100%;margin-top:12px;padding:13px 16px;border:1px solid var(--orange);background:#fff7ef;color:var(--navy);font:600 12px Inter,sans-serif;text-align:left;cursor:pointer}.correspondence-link:before{content:"Correspondence  ·  ";color:var(--orange);font:500 10px "DM Mono",monospace;text-transform:uppercase;letter-spacing:.45px}.correspondence-link:hover,.correspondence-link:focus-visible{background:var(--navy);color:var(--cream);outline:0}.correspondence-link:hover:before,.correspondence-link:focus-visible:before{color:var(--orange)}
.publication-selection .publication-select{background:#b6a286!important}.publication-selection .publication-select .card-content{display:none!important}.publication-selection .publication-select .card-art{display:flex!important;box-sizing:border-box!important;min-height:210px!important;height:210px!important;width:100%!important;margin:0!important}
.publication-selection .publication-select .card-art{height:158px!important;padding:18px 20px!important;align-items:flex-end!important}.publication-selection .publication-select .card-art>span{display:block!important;position:relative!important;z-index:2!important;max-width:230px!important;margin:0!important;color:#fffaf1!important;font:600 18px/.98 Fraunces,Georgia,serif!important;letter-spacing:-.55px!important;text-wrap:balance!important}.publication-selection .publication-select .card-art>span:after{content:none!important;display:none!important}.publication-selection .publication-select .card-art:before{z-index:3!important;top:17px!important;left:20px!important}.publication-selection .publication-select .card-art:after{z-index:0!important;right:-34px!important;bottom:-98px!important}
.publication-select .card-art{height:150px!important}.publication-select .card-art>span{max-width:245px!important;font-size:clamp(17px,1.7vw,23px)!important;line-height:.94!important}.publication-select[data-publication-type="Fact sheet"] .card-art:before{content:"RECEIPT BRIEF  /  FACT SHEET"!important}.publication-select[data-publication-type="Case Study"] .card-art:before{content:"RECEIPT BRIEF  /  CASE STUDY"!important}.publication-select[data-publication-type="Letter"] .card-art:before{content:"RECEIPT BRIEF  /  LETTER"!important}.publication-select[data-publication-type="Briefing"] .card-art:before{content:"RECEIPT BRIEF  /  BRIEFING"!important}
.publication-select .card-art,.publication-select .card-art.orange,.publication-select .card-art.grey{height:122px!important;display:flex!important;align-items:flex-end!important;padding:18px 20px!important;background:#b6a286!important;isolation:isolate!important}.publication-select .card-art.orange{background:#ac987b!important}.publication-select .card-art.grey{background:#a99d89!important}.publication-select .card-art:before{content:"RECEIPT BRIEF  /  PUBLICATIONS"!important;position:absolute!important;z-index:3!important;top:15px!important;left:20px!important;width:auto!important;height:auto!important;display:block!important;background:transparent!important;border:0!important;box-shadow:none!important;color:#fffaf1!important;font:500 8px/1 "DM Mono",monospace!important;letter-spacing:.72px!important;transform:none!important}.publication-select .card-art:after,.publication-select[data-publication-type] .card-art:after{content:""!important;position:absolute!important;z-index:0!important;left:auto!important;top:auto!important;right:-26px!important;bottom:-86px!important;width:190px!important;height:190px!important;border:1px solid #fffaf155!important;border-radius:50%!important;background:transparent!important;transform:none!important}.publication-select .card-art>span{position:relative!important;z-index:2!important;display:block!important;max-width:220px!important;color:#fffaf1!important;font:600 29px/.88 Fraunces,Georgia,serif!important;letter-spacing:-1.25px!important;text-wrap:balance!important}.publication-select .card-art>span:after{content:""!important;display:block!important;width:34px!important;margin-top:13px!important;border-top:2px solid #fffaf1b8!important}.publication-select.selected .card-art:before{border:0!important;box-shadow:none!important}.publication-select.selected .card-art{box-shadow:inset 5px 0 0 var(--orange)!important}
.publication-select .card-art,.publication-select .card-art.orange,.publication-select .card-art.grey{height:122px;display:flex;align-items:flex-end;padding:18px 20px;background:#b6a286;isolation:isolate}.publication-select .card-art.orange{background:#ac987b}.publication-select .card-art.grey{background:#a99d89}.publication-select .card-art:before{content:"RECEIPT BRIEF  /  PUBLICATIONS";position:absolute;z-index:3;top:15px;left:20px;width:auto;height:auto;display:block;background:transparent;border:0;box-shadow:none;color:#fffaf1;font:500 8px/1 "DM Mono",monospace;letter-spacing:.72px;transform:none}.publication-select .card-art:after,.publication-select[data-publication-type] .card-art:after{content:"";position:absolute;z-index:0;left:auto;top:auto;right:-26px;bottom:-86px;width:190px;height:190px;border:1px solid #fffaf155;border-radius:50%;background:transparent;transform:none}.publication-select .card-art>span{position:relative;z-index:2;display:block;max-width:220px;color:#fffaf1;font:600 29px/.88 Fraunces,Georgia,serif;letter-spacing:-1.25px;text-wrap:balance}.publication-select .card-art>span:after{content:"";display:block;width:34px;margin-top:13px;border-top:2px solid #fffaf1b8}.publication-select.selected .card-art:before{border:0;box-shadow:none}.publication-select.selected .card-art{box-shadow:inset 5px 0 0 var(--orange)}
.publication-select .card-art{position:relative;isolation:isolate;height:116px;padding:15px 18px;align-items:flex-start;justify-content:flex-start;overflow:hidden;background:#e8e4db}.publication-select .card-art.orange{background:#f2dfd4}.publication-select .card-art.grey{background:#dfe5e3}.publication-select .card-art>span{display:none}.publication-select .card-art:before{content:"";position:relative;z-index:1;display:block;width:78px;height:90px;background:linear-gradient(135deg,transparent 0 16px,#faf9f5 16px);border:1px solid #c9c7bf;box-shadow:4px 5px 0 #062b4c18}.publication-select .card-art:after{position:absolute;z-index:2;left:29px;top:35px;width:57px;white-space:pre-line;color:var(--navy);font:600 8px/1.38 "DM Mono",monospace;letter-spacing:.35px;content:"RECEIPT BRIEF\A\A PUBLICATION\A\A ━━━━━"}.publication-select[data-publication-type="Fact sheet"] .card-art:after{content:"RECEIPT BRIEF\A\A FACT SHEET\A\A ━━━━━"}.publication-select[data-publication-type="Case Study"] .card-art:after{content:"RECEIPT BRIEF\A\A CASE STUDY\A\A ━━━━━"}.publication-select[data-publication-type="Letter"] .card-art:after{content:"RECEIPT BRIEF\A\A LETTER\A\A ━━━━━"}.publication-select[data-publication-type="Briefing"] .card-art:after{content:"RECEIPT BRIEF\A\A BRIEFING\A\A ━━━━━"}.publication-select .card-art:before,.publication-select .card-art:after{transform:rotate(-2deg)}.publication-select.selected .card-art:before{border-color:var(--orange);box-shadow:4px 5px 0 #ff6a2c38}
/* Publication rail sits above the reader at every viewport width. */
.publication-workspace{display:block}.publication-reader{margin-top:28px}.publication-selection .publication-selection-title{display:flex;justify-content:space-between;align-items:center;gap:16px}.publication-scroll-hint{color:var(--orange);font:700 10px "DM Mono",monospace;letter-spacing:.45px;text-transform:uppercase;white-space:nowrap}.publication-selection .publication-grid{display:flex;gap:12px;grid-template-columns:none;max-height:none;overflow-x:auto;overflow-y:hidden;padding:2px 2px 14px;scroll-snap-type:x mandatory;scrollbar-width:auto;scrollbar-color:var(--orange) var(--paper)}.publication-selection .publication-grid::-webkit-scrollbar{display:block;height:8px}.publication-selection .publication-grid::-webkit-scrollbar-track{background:var(--paper)}.publication-selection .publication-grid::-webkit-scrollbar-thumb{background:var(--orange);border-radius:10px}.publication-selection .publication-select{flex:0 0 180px;width:180px!important;scroll-snap-align:start}
/* Compact cards retain a comfortable touch target while showing more publications at once. */
.publication-selection .publication-select,.publication-selection .publication-select .card-art{min-height:132px!important;height:132px!important}.publication-selection .publication-select .card-art{padding:12px 14px!important}.publication-selection .publication-select .card-art:before{width:58px;height:68px}.publication-selection .publication-select .card-art:after{left:23px;top:28px;font-size:6px}
.publication-reader-description{max-width:760px;margin:10px 0 0;color:var(--muted);font-size:14px}
/* Shared supplied logo, with the original text retained for screen readers. */
.logo{display:block;width:125px;height:75px;background:url("assets/Receipt_Brief_Logo.png") center 55%/125px 125px no-repeat}.logo span{position:absolute;width:1px;height:1px;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.logo span:last-child:after{display:none}@media(max-width:760px){.site-header .logo{width:108px;height:60px;background-size:108px 108px}}footer .logo{width:110px;height:66px;background-size:110px 110px}
.logo span,.logo span:last-child{position:absolute!important}
.publication-selection .publication-external{display:flex;flex:0 0 240px;width:240px;min-width:240px;height:205px;padding:12px 14px;justify-content:space-between;gap:5px;overflow:hidden;border:1px solid var(--navy);border-top:3px solid var(--orange);background:var(--navy);color:var(--cream);scroll-snap-align:start;text-decoration:none}
.publication-selection .publication-external:hover{transform:translateY(-3px);box-shadow:0 8px 16px #062b4c18}
.external-publication-type{display:block;color:var(--orange);font:600 8px/1.2 "DM Mono",monospace;letter-spacing:.35px}
.external-publication-title{display:block;color:var(--cream);font:600 17px/1.05 Fraunces,Georgia,serif;letter-spacing:-.3px}
.external-publication-cta{display:flex;justify-content:space-between;align-items:center;padding-top:4px;border-top:1px solid #ffffff55;color:var(--cream);font-size:10px;font-weight:700;line-height:1.1}
.external-publication-cta span{color:var(--orange);font-size:13px}
.publication-selection .publication-external[hidden]{display:none}
.publication-reader-added-date{margin:7px 0 0;color:var(--muted);font:500 11px/1.3 "DM Mono",monospace;letter-spacing:.2px}
.publication-viewer[hidden],.external-reader-link[hidden]{display:none}
.external-reader-link{display:inline-flex;align-items:center;gap:10px;margin:4px 0 18px;padding:13px 16px;background:var(--navy);border-left:4px solid var(--orange);color:var(--cream);font-size:13px;font-weight:700;text-decoration:none}
.external-reader-link:hover,.external-reader-link:focus-visible{background:#0b3a63;outline:2px solid var(--orange);outline-offset:2px}
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