@font-face{font-family:Article;font-weight:400;src:url(/knowledge-cards/transaction-costs-v14/article-1.otf) format("opentype");font-display:swap}@font-face{font-family:Article;font-weight:700;src:url(/knowledge-cards/transaction-costs-v14/article-2.otf) format("opentype");font-display:swap}
*{box-sizing:border-box}html{scroll-behavior:smooth;background:#faf9f4;color:#20382e}body{margin:0;font-family:Article,"Noto Sans TC",sans-serif;font-size:18px;line-height:1.9}a{color:#0a6045;text-underline-offset:4px}button{font:inherit;cursor:pointer}a,button{touch-action:manipulation}a:focus-visible,button:focus-visible{outline:3px solid #ae853b;outline-offset:4px}.skip{position:fixed;top:-100px;left:20px;background:white;padding:10px;z-index:50}.skip:focus{top:10px}header{max-width:1120px;margin:auto;padding:26px 24px 0}.brand{display:flex;justify-content:space-between;gap:12px;border-bottom:1px solid #ccd6cc;padding-bottom:14px}.brand strong{color:#000;font-size:21px}.brand small{font-size:13px;color:#59695f}main{max-width:1120px;padding:28px 24px 60px;margin:auto}.cover{width:100%;height:auto;border-radius:16px;display:block}.label{font-size:14px;color:#5a6c5e;letter-spacing:2px;margin:25px 0 5px}h1{font-size:clamp(29px,4vw,42px);line-height:1.5;color:#000;margin:6px 0 22px;max-width:900px}nav{display:flex;flex-wrap:wrap;gap:10px;margin:22px 0 30px}nav a{padding:7px 18px;border:1px solid #b5c9b8;border-radius:24px;text-decoration:none;font-size:16px;background:white}.section-top{display:flex;justify-content:space-between;align-items:baseline;gap:12px;margin-top:25px}.section-top h2{margin:0}.section-top small{color:#607163;font-size:14px}.cards{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:20px 0 48px}.card{border:0;background:transparent;padding:0;color:#164c39}.card img{width:100%;height:auto;display:block}.card span{display:block;font-size:14px;font-weight:bold;margin-top:5px}article{max-width:790px;margin:auto;padding-top:26px;border-top:2px solid #ccb47e}h2{font-size:27px;color:#174d38;line-height:1.5;margin:40px 0 15px}h3{font-size:21px;color:#16452f;margin:25px 0 9px;line-height:1.55}p{margin:15px 0}.lead{font-size:22px;line-height:1.85}.note{font-size:15px;color:#5a695e}.table-wrap{overflow-x:auto;margin:20px 0}table{width:100%;border-collapse:collapse;font-size:16px}th,td{padding:13px 15px;text-align:left;vertical-align:top;border-bottom:1px solid #ced8cc}th{background:#155c42;color:white;font-weight:500;white-space:nowrap}tbody tr:nth-child(even){background:#edf2e9}td:first-child{min-width:105px;font-weight:bold}td a{font-size:12px}.budget td:last-child{text-align:right;font-variant-numeric:tabular-nums;font-size:19px}.budget .total{background:#165b42;color:white;font-size:20px}.formula{background:#efe8d8;border-left:4px solid #ae873e;border-radius:0 12px 12px 0;padding:20px 24px;margin:25px 0}.formula span{display:block;font-size:16px;color:#5f654d;margin-bottom:8px}.formula strong{font-size:23px;line-height:1.65}.callout{padding:22px;background:#e6efe2;border:1px solid #c4d5bc;border-radius:13px;margin:22px 0}.reference-note{text-align:center;font-size:14px;color:#637267}.sources{margin-top:36px;border-top:1px solid #d3d9ce;padding-top:6px}.sources summary{font-size:21px;font-weight:bold;cursor:pointer;padding:14px 0}.sources ol{padding-left:24px;font-size:14px}.sources li{padding:6px 0}.sources small{display:block;color:#647266}sup{font-size:12px;margin-left:3px}footer{font-size:14px;text-align:center;border-top:1px solid #d3d9ce;padding:24px;color:#667066}dialog{border:0;padding:0;margin:0;max-width:none;max-height:none;width:100vw;height:100dvh;background:#102a21f7;color:white}dialog::backdrop{background:#102a21}.viewer-bar{height:64px;display:flex;justify-content:space-between;align-items:center;gap:8px;padding:8px max(16px,env(safe-area-inset-right)) 8px max(16px,env(safe-area-inset-left));background:#112f23}.viewer-bar strong{font-size:14px}.viewer-actions{display:flex;gap:8px}.viewer-actions button,.viewer-actions a{min-height:44px;border:1px solid #94b39d;border-radius:8px;color:white;background:transparent;text-decoration:none;padding:7px 11px;font-size:14px}.viewer-area{height:calc(100dvh - 64px);overflow:auto;padding:8px 8px calc(8px + env(safe-area-inset-bottom));text-align:center}.viewer-area img{max-width:100%;max-height:calc(100dvh - 88px);width:auto;height:auto;object-fit:contain;display:block;margin:auto;-webkit-touch-callout:default}.viewer-area.zoom img{max-height:none;max-width:none;width:min(1280px,180vw);margin:0 auto}.download-all{font-size:14px;color:#586e5c}
@media(max-width:760px){header{padding:20px 20px 0}.brand{align-items:center}.brand strong{font-size:18px}.brand small{font-size:11px}main{padding:22px 20px 40px}body{font-size:17px}.cover{border-radius:10px}h1{font-size:29px}h2{font-size:24px}.lead{font-size:20px}.cards{display:flex;overflow-x:auto;scroll-snap-type:x mandatory;gap:12px;padding:0 4px 15px;margin:18px -4px 32px}.card{flex:0 0 92%;scroll-snap-align:center;min-width:0}.card span{font-size:16px}.section-top small{font-size:12px}table{font-size:15px}th,td{padding:11px 10px}table:not(.budget){min-width:500px}.formula{padding:16px 18px}.formula strong{font-size:21px}.viewer-bar{height:64px;padding:8px 10px}.viewer-bar strong{font-size:12px;max-width:28%}.viewer-actions{gap:5px}.viewer-actions button,.viewer-actions a{padding:7px 8px;font-size:13px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{nav,.skip,.cards-section,dialog{display:none}body{font-size:11pt;background:white}header,main{max-width:none;padding:0}.cover{max-height:180px;object-fit:contain}h1{font-size:23pt}article{max-width:none;border:0;padding:0}h2{font-size:17pt;break-after:avoid}h3{font-size:13pt;break-after:avoid}table{font-size:10pt}.formula,.callout,table{break-inside:avoid}.sources{font-size:9pt}.sources ol{font-size:8pt}footer{display:none}}

nav button{padding:7px 18px;border:1px solid #b5c9b8;border-radius:24px;font-size:16px;background:white;color:#0a6045;line-height:1.9}
.article-calc{background:#155c42;color:white;border:0;border-radius:10px;padding:11px 18px;min-height:48px;line-height:1.6}
.cards{grid-template-columns:repeat(6,minmax(0,1fr))}.cards>.card{grid-column:span 2}.cards>.card:nth-child(4){grid-column:2/span 2}.cards>.card:nth-child(5){grid-column:4/span 2}
@media(max-width:760px){.section-top{display:block}.section-top small{display:block;margin-top:5px}nav{gap:8px}nav button,nav a{padding:7px 15px}}
.calc-dialog,.calc-dialog *{box-sizing:border-box}
.calc-dialog{--calc-ink:#13221d;--calc-green:#173f32;--calc-gold:#ae9153;--calc-cream:#fbf7ee;position:fixed;inset:0;width:min(1060px,calc(100% - 32px));max-width:1060px;height:fit-content;max-height:calc(100vh - 32px);max-height:calc(100dvh - 32px);margin:auto;padding:0;border:2px solid var(--calc-gold);border-radius:20px;background:var(--calc-cream);color:var(--calc-ink);font:inherit;line-height:1.55;overflow:hidden;box-shadow:0 20px 80px #07170f55;text-align:left}
.calc-dialog[open]{display:flex;flex-direction:column}
.calc-dialog::backdrop{background:#092118ba;backdrop-filter:blur(5px)}
.calc-dialog [hidden]{display:none!important}
.calc-dialog button,.calc-dialog input{font:inherit}
.calc-dialog button{cursor:pointer;min-height:44px;border-radius:10px}
.calc-dialog button:focus-visible,.calc-dialog summary:focus-visible,.calc-dialog input:focus-visible{outline:3px solid #987735;outline-offset:3px}
.calc-dialog .calc-header{width:100%;max-width:none;margin:0;display:flex;align-items:center;justify-content:space-between;gap:16px;flex:none;padding:22px 28px 18px;background:#f8f1e4;border-bottom:1px solid #cbbb97}
.calc-dialog .calc-kicker{margin:0 0 5px;color:var(--calc-green);font-size:13px;font-weight:750;letter-spacing:.08em}
.calc-dialog .calc-header h2{margin:0;padding:0;border:0;color:#111;font-size:clamp(23px,3vw,32px);font-weight:800;line-height:1.25;letter-spacing:-.025em}
.calc-dialog .calc-close{display:flex;align-items:center;gap:10px;flex:none;padding:8px 13px;border:1px solid #c6b38b;background:transparent;color:var(--calc-ink);font-size:14px;white-space:nowrap}
.calc-dialog .calc-close span{font-size:25px;line-height:1}
.calc-dialog .calc-scroll{min-height:0;overflow:auto;overscroll-behavior:contain;padding:20px 28px 24px;scroll-padding:16px;scrollbar-gutter:stable}
.calc-dialog .calc-intro{margin:0 0 6px;font-size:16px;color:#263c31}
.calc-dialog .calc-units{margin:0 0 20px;font-size:13px;color:#655d4f}
.calc-dialog .calc-layout{display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:26px;align-items:start}
.calc-dialog .calc-form{min-width:0;margin:0}
.calc-dialog .calc-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px 16px;align-items:start}
.calc-dialog .calc-field{min-width:0}
.calc-dialog .calc-field label{display:flex;flex-direction:column;justify-content:flex-end;min-height:48px;margin-bottom:6px;font-size:16px;font-weight:750;line-height:1.35;color:#19291f}
.calc-dialog .calc-field label small{font-size:11px;font-weight:500;color:#665f51;line-height:1.5}
.calc-dialog .calc-input-wrap{display:flex;align-items:center;min-width:0;border:1px solid #b9b09e;border-radius:10px;background:#fffdf8;transition:border-color .12s,box-shadow .12s}
.calc-dialog .calc-input-wrap:focus-within{border-color:#456b56;box-shadow:0 0 0 2px #456b5620}
.calc-dialog .calc-input-wrap input{display:block;width:100%;min-width:0;height:51px;margin:0;padding:8px 11px;border:0;border-radius:10px;background:transparent;color:#111;font-size:21px;font-weight:600;line-height:1.25;box-shadow:none;font-variant-numeric:tabular-nums}
.calc-dialog .calc-input-wrap>span{flex:none;padding-right:12px;font-size:12px;color:#706855}
.calc-dialog .calc-input-wrap:has([aria-invalid="true"]){border-color:#a3392a;background:#fff8f3}
.calc-dialog .calc-error{margin:5px 0 0;color:#9a2e22;font-size:12px;line-height:1.5}
.calc-dialog .calc-help{margin-top:20px;padding:12px 0 0;border:0;border-top:1px solid #d8cfbc;font-size:13px;line-height:1.65}
.calc-dialog .calc-help summary{width:fit-content;padding:2px 0;color:#284e3e;font-size:13px;font-weight:650;cursor:pointer}
.calc-dialog .calc-help ul{margin:10px 0 0;padding:0 0 0 19px;color:#554e42}
.calc-dialog .calc-help li{margin:7px 0}
.calc-dialog .calc-actions{display:flex;align-items:center;justify-content:space-between;gap:10px;margin-top:20px}
.calc-dialog .calc-secondary-actions{display:flex;gap:8px}
.calc-dialog .calc-secondary-actions button{padding:9px 12px;background:transparent;border:1px solid #c7b791;color:#355141;font-size:13px}
.calc-dialog .calc-submit{display:flex;align-items:center;justify-content:center;gap:18px;flex:none;padding:11px 20px;border:1px solid var(--calc-green);background:var(--calc-green);color:#fff8e7;font-size:16px;font-weight:750;box-shadow:0 3px 0 #ac8a4540}
.calc-dialog .calc-submit:hover{background:#24513f}
.calc-dialog .calc-form-status{min-height:0;margin:7px 0 0;color:#9a2e22;font-size:12px}
.calc-dialog .calc-form-status:empty{display:none}
.calc-dialog .calc-result{position:sticky;top:0;min-width:0;padding:26px 22px;border:1px solid #ab8d4e;border-radius:14px;background:var(--calc-green);color:#fff8e8;box-shadow:0 8px 20px #18362812;outline-offset:3px}
.calc-dialog .calc-result:focus-visible{outline:3px solid #ac8b41}
.calc-dialog .calc-sample{display:inline-flex;margin:0 0 14px;padding:3px 8px;border:1px solid #ddbd79;border-radius:5px;color:#ffdf9b;font-size:11px}
.calc-dialog .calc-result-label{margin:0 0 10px;color:#f8edda;font-size:17px;font-weight:600}
.calc-dialog .calc-result-value{display:block;min-width:0;color:#ffe1a3;font-size:clamp(30px,3.8vw,44px);font-weight:800;line-height:1.22;font-variant-numeric:tabular-nums;overflow-wrap:anywhere;letter-spacing:-.025em}
.calc-dialog .calc-result-value small{display:inline-block;margin-left:6px;font-size:15px;font-weight:500;letter-spacing:0}
.calc-dialog .calc-result-hint{margin:10px 0 0;color:#d3decf;font-size:12px;line-height:1.5}
.calc-dialog .calc-breakdown{margin:21px 0 0;padding:15px 0 0;border-top:1px solid #c3a66466;font-size:12px}
.calc-dialog .calc-breakdown>div{display:flex;justify-content:space-between;gap:12px;margin:0 0 10px}
.calc-dialog .calc-breakdown>div:last-child{margin-bottom:0}
.calc-dialog .calc-breakdown dt{color:#dfebda}
.calc-dialog .calc-breakdown dd{max-width:60%;margin:0;color:#fff8e8;text-align:right;font-weight:650;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
.calc-dialog .calc-result.calc-shortfall{background:#662d22;border-color:#b27b55}
.calc-dialog .calc-result.calc-shortfall .calc-result-label{color:#ffe0be;font-weight:800}
.calc-dialog .calc-result.calc-shortfall .calc-result-value{color:#ffddaa}
.calc-dialog .calc-result.calc-shortfall .calc-result-hint,.calc-dialog .calc-result.calc-shortfall dt{color:#f2dbcc}
.calc-dialog .calc-footer{position:static;flex:none;margin:0;padding:10px 20px;border-top:1px solid #cbbb97;background:#f8f1e4;text-align:center;color:#716953;font-size:12px;letter-spacing:.04em}
@media(max-width:719px){.calc-dialog{width:calc(100% - 16px);max-height:calc(100vh - 16px);max-height:calc(100dvh - 16px);border-radius:16px}.calc-dialog .calc-header{padding:18px 17px 15px;gap:10px}.calc-dialog .calc-header h2{font-size:23px}.calc-dialog .calc-kicker{font-size:11px}.calc-dialog .calc-close{padding:6px 9px;font-size:12px;gap:5px}.calc-dialog .calc-scroll{padding:17px 17px 20px;scrollbar-gutter:auto}.calc-dialog .calc-intro{font-size:14px}.calc-dialog .calc-units{margin-bottom:12px}.calc-dialog .calc-layout{grid-template-columns:minmax(0,1fr);gap:20px}.calc-dialog .calc-fields{gap:14px 12px}.calc-dialog .calc-field label{font-size:15px;min-height:43px}.calc-dialog .calc-field label small{font-size:10px}.calc-dialog .calc-input-wrap input{font-size:20px;height:50px;padding-left:9px}.calc-dialog .calc-input-wrap>span{font-size:11px;padding-right:9px}.calc-dialog .calc-actions{gap:8px}.calc-dialog .calc-secondary-actions{gap:6px}.calc-dialog .calc-secondary-actions button{padding:8px 10px}.calc-dialog .calc-submit{padding:11px 15px;gap:12px}.calc-dialog .calc-result{position:static;padding:23px}.calc-dialog .calc-result-value{font-size:40px}.calc-dialog .calc-breakdown{margin-top:18px;font-size:13px}.calc-dialog .calc-footer{padding:8px 15px;font-size:11px}}
@media(max-width:359px){.calc-dialog .calc-header h2{font-size:20px}.calc-dialog .calc-fields{grid-template-columns:minmax(0,1fr)}.calc-dialog .calc-field label{min-height:0}.calc-dialog .calc-field label small{font-size:11px}.calc-dialog .calc-actions{flex-wrap:wrap}.calc-dialog .calc-submit{flex:1}.calc-dialog .calc-input-wrap input{font-size:21px}}
@media(min-width:680px) and (max-height:540px){.calc-dialog{width:calc(100% - 20px);max-height:calc(100vh - 16px);max-height:calc(100dvh - 16px)}.calc-dialog .calc-header{padding:11px 20px}.calc-dialog .calc-kicker{font-size:10px;margin-bottom:2px}.calc-dialog .calc-header h2{font-size:23px}.calc-dialog .calc-scroll{padding:12px 20px 18px}.calc-dialog .calc-intro{font-size:13px}.calc-dialog .calc-units{font-size:11px;margin-bottom:10px}.calc-dialog .calc-layout{grid-template-columns:minmax(0,1fr) minmax(210px,30%);gap:18px}.calc-dialog .calc-fields{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.calc-dialog .calc-field label{font-size:14px;min-height:37px}.calc-dialog .calc-field label small{font-size:10px}.calc-dialog .calc-input-wrap input{height:45px;font-size:20px}.calc-dialog .calc-result{position:sticky;top:0;padding:16px}.calc-dialog .calc-result-label{font-size:14px;margin-bottom:6px}.calc-dialog .calc-result-value{font-size:31px}.calc-dialog .calc-result-hint{font-size:10px;margin-top:7px}.calc-dialog .calc-sample{margin-bottom:7px;font-size:10px;padding:1px 6px}.calc-dialog .calc-breakdown{font-size:10px;margin-top:12px;padding-top:10px}.calc-dialog .calc-breakdown>div{margin-bottom:6px}.calc-dialog .calc-footer{font-size:10px;padding:5px 15px}}
@media(prefers-reduced-motion:reduce){.calc-dialog *{scroll-behavior:auto;transition:none}}

.calc-dialog .calc-tax-choice{min-width:0;margin:0 0 14px;padding:0;border:0}.calc-dialog .calc-tax-choice legend{padding:0;margin-bottom:8px;font-size:14px;font-weight:700;color:#264937}.calc-dialog .calc-tax-options{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.calc-dialog .calc-tax-options label{display:flex;align-items:center;gap:9px;padding:10px 12px;border:1px solid #bfb498;border-radius:10px;background:#fffdf8;cursor:pointer;font-size:14px;line-height:1.35}.calc-dialog .calc-tax-options label:has(input:checked){background:#e5efe5;border-color:#315c44;box-shadow:inset 0 0 0 1px #315c44}.calc-dialog .calc-tax-options input{margin:0;width:17px;height:17px;flex:none;accent-color:#234f3a}.calc-dialog .calc-tax-options small{display:block;font-size:12px;margin-top:3px;color:#554f42}.calc-dialog .calc-tax-options input[aria-invalid="true"]{outline:1px solid #a3392a}.calc-dialog .calc-field label>[data-tax-label]{display:block}@media(max-width:719px){.calc-dialog .calc-tax-options label{padding:9px;gap:7px}.calc-dialog .calc-tax-options small{font-size:11px}.calc-dialog .calc-tax-choice{margin-bottom:8px}}

.calc-dialog .calc-cost-group{min-width:0;margin:0 0 18px;padding:0;border:0}.calc-dialog .calc-cost-group legend{width:100%;padding:0 0 7px;margin:0 0 3px;border-bottom:1px solid #d4c9b3;color:#4d694b;font-size:13px;font-weight:700;letter-spacing:.05em}.calc-dialog .calc-cost-group .calc-fields{gap:10px 16px}.calc-dialog .calc-wide{grid-column:1/-1}.calc-dialog .calc-cost-group .calc-field label{min-height:35px;font-size:15px}.calc-dialog .calc-cost-group .calc-field label small{font-size:11px}.calc-dialog .calc-cost-group:last-of-type{margin-bottom:0}@media(max-width:719px){.calc-dialog .calc-cost-group{margin-bottom:17px}.calc-dialog .calc-cost-group .calc-fields{gap:10px 12px}.calc-dialog .calc-cost-group .calc-field label{font-size:14px}.calc-dialog .calc-cost-group .calc-field label small{font-size:10px}}

html,body{margin:0;padding:0;background:transparent;scroll-behavior:auto}
.calc-dialog{position:relative;inset:auto;display:flex;flex-direction:column;width:100%;max-width:none;height:auto;max-height:none;margin:0;box-shadow:none}
.calc-dialog .calc-scroll{overflow:visible;scrollbar-gutter:auto}
.calc-dialog .calc-close{display:none}
.calc-dialog .calc-result{position:static}