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span{color:var(--magazine-muted);margin-top:.5rem;font-size:.8rem;line-height:1.45}.magazine-artifact{border:1px solid var(--magazine-line);border-top:3px solid var(--magazine-accent);background:#fff;margin:2.5rem -2rem;padding:clamp(1.3rem,4vw,2rem)}.magazine-artifact-header{border-bottom:1px solid var(--magazine-line);grid-template-columns:5rem minmax(0,1fr);gap:1rem;padding-bottom:1rem;font-family:Arial,Helvetica,sans-serif;display:grid}.magazine-artifact-header>span,.magazine-artifact-meta>span{color:var(--magazine-accent);letter-spacing:.12em;text-transform:uppercase;font-size:.68rem;font-weight:800}.magazine-artifact-header strong{color:var(--magazine-ink);font-family:Arial,Helvetica,sans-serif;font-size:1.1rem;line-height:1.3;display:block}.magazine-artifact-header small{color:var(--magazine-muted);margin-top:.25rem;font-size:.7rem;display:block}.magazine-timeline{margin:1.5rem 0 0;padding:0;list-style:none}.magazine-timeline li{grid-template-columns:.85rem minmax(0,1fr);gap:1rem;padding-bottom:1.3rem;display:grid;position:relative}.magazine-timeline li:not(:last-child):before{background:var(--magazine-line);content:"";width:1px;height:100%;position:absolute;top:.7rem;left:.38rem}.magazine-timeline-marker{background:var(--magazine-accent);z-index:1;width:.8rem;height:.8rem;margin-top:.25rem;position:relative}.magazine-timeline li:last-child .magazine-timeline-marker{background:var(--magazine-ink)}.magazine-artifact-meta{flex-wrap:wrap;align-items:baseline;gap:.4rem .8rem;margin:0;font-family:Arial,Helvetica,sans-serif;display:flex}.magazine-artifact-meta strong{color:var(--magazine-ink);font-size:.92rem}.magazine-artifact-meta b{color:var(--magazine-accent)}.magazine-artifact-note,.magazine-process p,.magazine-timeline li>div>p:last-child{color:var(--magazine-muted);margin:.25rem 0 0;font-family:Arial,Helvetica,sans-serif;font-size:.8rem;line-height:1.55}.magazine-process{grid-template-columns:repeat(3,minmax(0,1fr));gap:.8rem;margin:1.5rem 0 0;padding:0;list-style:none;display:grid}.magazine-process li{background:var(--magazine-paper);border-top:.2rem solid var(--magazine-accent);padding:1rem}.magazine-process li>span{color:var(--magazine-accent);font-family:Arial Narrow,Arial,Helvetica,sans-serif;font-weight:900}.magazine-process li>strong{color:var(--magazine-ink);margin-top:.4rem;font-family:Arial,Helvetica,sans-serif;font-size:.88rem;display:block}.magazine-comparison,.magazine-outcomes{grid-template-columns:repeat(2,minmax(0,1fr));gap:.8rem;margin-top:.8rem;display:grid}.magazine-outcomes p{border:1px solid var(--magazine-ink);color:var(--magazine-muted);margin:0;padding:1rem;font-family:Arial,Helvetica,sans-serif;font-size:.8rem;line-height:1.5}.magazine-outcomes .magazine-outcome-pass{background:var(--magazine-ink);color:#fff}.magazine-comparison section{border:1px solid var(--magazine-ink)}.magazine-comparison header{border-bottom:.15rem solid var(--magazine-ink);justify-content:space-between;align-items:baseline;padding:.8rem 1rem;font-family:Arial,Helvetica,sans-serif;display:flex}.magazine-comparison header strong{color:var(--magazine-ink)}.magazine-comparison header span{color:var(--magazine-accent);text-transform:uppercase;font-size:.68rem;font-weight:800}.magazine-comparison ul{margin:0;padding:.7rem 1rem;list-style:none}.magazine-comparison li{color:var(--magazine-body);padding:.35rem 0 .35rem 1rem;font-family:Arial,Helvetica,sans-serif;font-size:.8rem;line-height:1.5;position:relative}.magazine-comparison li:before{background:var(--magazine-accent);content:"";width:.4rem;height:.4rem;position:absolute;top:.78rem;left:0}.magazine-bars{gap:1rem;margin-top:1.5rem;font-family:Arial,Helvetica,sans-serif;display:grid}.magazine-bars p{justify-content:space-between;margin:0 0 .3rem;font-size:.78rem;display:flex}.magazine-bars>div>div{background:var(--magazine-line);height:.8rem}.magazine-bars>div>div>span{background:var(--magazine-accent);height:100%;display:block}.magazine-bars>div>div>.magazine-bar-muted{background:var(--magazine-muted)}.magazine-artifact-source{color:var(--magazine-muted);margin-top:1rem;font-family:Arial,Helvetica,sans-serif;font-size:.68rem;display:block}.magazine-prose h3,.magazine-prose h4,.magazine-prose h5,.magazine-prose h6{font-family:Arial,Helvetica,sans-serif;line-height:1.3;color:var(--magazine-ink)!important;margin:2.2rem 0 .7rem!important;font-weight:700!important}.magazine-prose h3{font-size:1.2rem}.magazine-prose a{color:var(--magazine-accent)!important;-webkit-text-decoration-color:var(--magazine-accent)!important;text-decoration-color:var(--magazine-accent)!important}@supports (color:color-mix(in lab,red,red)){.magazine-prose a{-webkit-text-decoration-color:color-mix(in 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1rem);width:clamp(calc(100% + 4rem),calc(var(--table-cols,4)*10.5rem),calc(100% + 4rem + var(--table-room-right)));background:#fff;margin:2.5rem -2rem;padding:0}.magazine-prose table{border-collapse:collapse;white-space:normal;font-family:Arial,Helvetica,sans-serif}.magazine-prose table th{background:var(--magazine-ink);border-color:var(--magazine-ink);color:#fff}.magazine-prose table th b,.magazine-prose table th em,.magazine-prose table th strong{color:inherit!important}.magazine-prose table td{border-color:var(--magazine-line);background:#fff}.magazine-prose table tbody tr:nth-child(2n) td{background:#faf7f2}.magazine-prose table tbody tr:hover td{background:#f3ece1}.magazine-prose table td:first-child,.magazine-prose table th:first-child{z-index:1;position:sticky;left:0}.magazine-prose table td:first-child{box-shadow:inset -1px 0 0 var(--magazine-line);font-weight:600}.magazine-prose table td.table-note{box-shadow:none;color:var(--magazine-muted)}.magazine-prose table td.table-note b,.magazine-prose table td.table-note strong{color:var(--magazine-body)!important}.magazine-prose table th:first-child{box-shadow:inset -1px 0 0 var(--magazine-ink);z-index:2}.magazine-prose pre{background:var(--magazine-ink)!important;border:0!important;border-radius:0!important;margin:2.5rem -1rem!important}.magazine-chart{border-top:3px solid var(--magazine-accent);background:#fff;margin:2.5rem -2rem;padding:1rem}.magazine-sources{border-top:1px solid var(--magazine-ink);margin-top:5rem;padding:1.1rem 0;font-family:Arial,Helvetica,sans-serif}.magazine-sources summary{color:var(--magazine-ink);cursor:pointer;letter-spacing:.14em;text-transform:uppercase;font-size:.72rem;font-weight:800}.magazine-source-list{gap:.65rem;margin-top:1.2rem;font-size:.72rem;display:grid}.magazine-source-list>div{grid-template-columns:2rem minmax(0,1fr);gap:.6rem;display:grid}.magazine-source-list a{color:var(--magazine-muted);overflow-wrap:anywhere}.magazine-tags{flex-wrap:wrap;gap:.55rem;margin-top:2.5rem;display:flex}.magazine-tags a{border:1px solid var(--magazine-line);color:var(--magazine-ink);letter-spacing:.08em;text-transform:uppercase;padding:.45rem .7rem;font-family:Arial,Helvetica,sans-serif;font-size:.68rem;font-weight:700;text-decoration:none}.magazine-tags a:hover{background:var(--magazine-accent);border-color:var(--magazine-accent);color:#fff}.magazine-about{border:1px solid var(--magazine-line);border-top:3px solid var(--magazine-accent);background:#fff;margin:4rem 0 0;padding:clamp(1.5rem,4vw,2.5rem)}.magazine-label{color:var(--magazine-accent);margin:0}.magazine-about>h2{color:var(--magazine-ink);margin:.5rem 0 .75rem;font-family:Arial,Helvetica,sans-serif;font-size:1.35rem;font-weight:700;line-height:1.25}.magazine-company-copy{font-family:Arial,Helvetica,sans-serif;font-size:.9rem;color:var(--magazine-body)!important}.magazine-disclaimer{border-top:1px solid var(--magazine-line);color:var(--magazine-muted);margin-top:4rem;padding-top:1rem;font-family:Arial,Helvetica,sans-serif;font-size:.72rem;line-height:1.6}.magazine-disclaimer h2{color:var(--magazine-ink);letter-spacing:.12em;text-transform:uppercase;margin:0 0 .6rem;font-size:.72rem;font-weight:800}.magazine-disclaimer p{margin:0}.magazine-bottom-language{justify-content:center;margin-top:2.5rem;display:flex}@media (max-width:760px){.magazine-page{padding:.75rem 0 3rem}.magazine-article>nav,.magazine-toolbar{margin-left:1rem;margin-right:1rem}.magazine-toolbar{flex-direction:column;align-items:flex-start}.magazine-toolbar-actions{justify-content:flex-start;width:100%}.magazine-cover-copy{padding:1.5rem 1.25rem 1.25rem}.magazine-cover 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blockquote,.magazine-pull-quote,.magazine-stat-band{margin-left:0!important;margin-right:0!important}.magazine-prose .table-wrapper{width:100%!important}.magazine-stat-band{grid-template-columns:repeat(2,minmax(0,1fr));grid-auto-flow:row}.magazine-stat-band>div:nth-child(odd){border-left:0}.magazine-artifact-header,.magazine-comparison,.magazine-outcomes,.magazine-process{grid-template-columns:1fr}}@property --tw-translate-x{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-y{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-z{syntax:"*";inherits:false;initial-value:0}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-space-y-reverse{syntax:"*";inherits:false;initial-value:0}@property 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asc-350-40

FASB ASU 2025-06 : Guide de capitalisation des logiciels selon l'ASC 350-40