{"id":65496,"date":"2026-06-09T17:32:38","date_gmt":"2026-06-09T21:32:38","guid":{"rendered":"https:\/\/www.manaycpa.com\/?page_id=65496"},"modified":"2026-06-10T11:07:26","modified_gmt":"2026-06-10T15:07:26","slug":"amerikada-is-yapmak","status":"publish","type":"page","link":"https:\/\/www.manaycpa.com\/tr\/amerikada-is-yapmak\/","title":{"rendered":"Amerika&#8217;da \u0130\u015f Yapmak &#038; \u015eirket Kurma | Manay CPA"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content&#8221; top_section_title=&#8221;&#8221; bottom_section_title=&#8221;&#8221;][vc_column][vc_column_text css=&#8221;&#8221;]<style id=\"manay-lp-style\">\r\n\r\n.page-id-65496 nav.navbar,\r\n.page-id-65496 .navbar-fixed-top,\r\n.page-id-65496 #mega-menu-wrap-header-menu,\r\n.page-id-65496 footer#footer,\r\n.page-id-65496 .back-to-top,\r\n.page-id-65496 .breadcrumbs,\r\n.page-id-65496 .entry-header,\r\n.page-id-65496 #cro-mobile-sticky { display: none !important; 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  \r\n  --mlp-blue-lt: #2563b5;\r\n  --mlp-gold:    #FBB11C;   \r\n  --mlp-gold-lt: #FFCE6B;   \r\n  --mlp-ink:     #021530;   \r\n  --mlp-muted:   #5b6678;   \r\n  --mlp-line:    #e3e8f0;   \r\n  --mlp-bg:      #ffffff;\r\n  --mlp-bg-soft: #f5f8fc;   \r\n  --mlp-bg-navy: #041E42;\r\n\r\n  --mlp-radius: 16px;\r\n  --mlp-radius-sm: 10px;\r\n  --mlp-shadow: 0 10px 40px -12px rgba(4,30,66,.18);\r\n  --mlp-shadow-lg: 0 30px 70px -20px rgba(4,30,66,.30);\r\n\r\n  --mlp-font-display: 'Mulish', 'Segoe UI', system-ui, sans-serif;\r\n  --mlp-font-body: 'Mulish', 'Segoe UI', system-ui, sans-serif;\r\n\r\n  font-family: var(--mlp-font-body);\r\n  color: var(--mlp-ink);\r\n  line-height: 1.65;\r\n  font-size: 17px;\r\n  background: var(--mlp-bg);\r\n  -webkit-font-smoothing: antialiased;\r\n  overflow-x: clip;\r\n}\r\n\r\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Mulish:wght@400;500;600;700;800;900&display=swap');\r\n\r\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5 {\r\n  font-family: var(--mlp-font-display);\r\n  color: var(--mlp-navy);\r\n  line-height: 1.18;\r\n  font-weight: 700;\r\n  letter-spacing: -.01em;\r\n}\r\n.manay-lp p { color: var(--mlp-ink); 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font-weight: 600; font-size: 16px;\r\n  padding: 16px 30px; border-radius: 100px; cursor: pointer;\r\n  border: 0; transition: transform .25s cubic-bezier(.2,.8,.2,1), box-shadow .25s, background .25s;\r\n  text-align: center; white-space: nowrap;\r\n}\r\n.mlp-btn--gold {\r\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\r\n  color: var(--mlp-navy) !important;\r\n  box-shadow: 0 12px 30px -8px rgba(251,177,28,.55);\r\n}\r\n.mlp-btn--gold:hover { transform: translateY(-3px); box-shadow: 0 18px 40px -10px rgba(251,177,28,.7); }\r\n.mlp-btn--navy { background: var(--mlp-navy); color: #fff !important; }\r\n.mlp-btn--navy:hover { transform: translateY(-3px); background: var(--mlp-navy-2); box-shadow: var(--mlp-shadow); }\r\n.mlp-btn--ghost { background: transparent; color: #fff !important; border: 1.5px solid rgba(255,255,255,.35); }\r\n.mlp-btn--ghost:hover { border-color: #fff; background: rgba(255,255,255,.08); }\r\n\r\n.mlp-hero {\r\n  position: relative;\r\n  background:\r\n    radial-gradient(1200px 600px at 80% -10%, rgba(15,79,168,.25), transparent 60%),\r\n    radial-gradient(900px 500px at 0% 110%, rgba(251,177,28,.12), transparent 55%),\r\n    linear-gradient(160deg, #041E42 0%, #0E3F83 60%, #0e2a4f 100%);\r\n  color: #fff;\r\n  padding: 120px 0 110px;\r\n  overflow: hidden;\r\n}\r\n.mlp-hero::before {\r\n  content:\"\"; position:absolute; inset:0;\r\n  background-image:\r\n    linear-gradient(rgba(255,255,255,.04) 1px, transparent 1px),\r\n    linear-gradient(90deg, rgba(255,255,255,.04) 1px, transparent 1px);\r\n  background-size: 56px 56px;\r\n  mask-image: radial-gradient(800px 500px at 70% 30%, #000, transparent 75%);\r\n  pointer-events:none;\r\n}\r\n.mlp-hero .mlp-wrap { position: relative; z-index: 2; }\r\n.mlp-hero-grid { display: grid; grid-template-columns: 1.15fr .85fr; gap: 56px; align-items: center; }\r\n.mlp-hero h1 {\r\n  color: #fff; font-size: clamp(34px, 5.2vw, 58px);\r\n  font-weight: 800; line-height: 1.08; margin-bottom: 22px;\r\n}\r\n.mlp-hero h1 .mlp-accent {\r\n  background: linear-gradient(120deg, var(--mlp-gold-lt), var(--mlp-gold));\r\n  -webkit-background-clip: text; background-clip: text; -webkit-text-fill-color: transparent;\r\n}\r\n.mlp-hero-sub { font-size: 19px; color: rgba(255,255,255,.92); max-width: 540px; margin-bottom: 32px; }\r\n.mlp-hero-cta { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 34px; }\r\n.mlp-hero-trust { display: flex; gap: 26px; flex-wrap: wrap; }\r\n.mlp-hero-trust > div { display: flex; align-items: center; gap: 10px; font-size: 14.5px; color: rgba(255,255,255,.85); }\r\n.mlp-hero-trust svg { flex: 0 0 auto; }\r\n\r\n.mlp-hero-card {\r\n  background: rgba(255,255,255,.06);\r\n  border: 1px solid rgba(255,255,255,.14);\r\n  backdrop-filter: blur(12px);\r\n  border-radius: 22px; padding: 30px;\r\n  box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-hero-card h3 { color:#fff; font-size: 21px; margin-bottom: 6px; }\r\n.mlp-hero-card p.mlp-card-sub { color: rgba(255,255,255,.7); font-size: 14.5px; margin-bottom: 20px; }\r\n.mlp-hero-stats { display:grid; grid-template-columns: repeat(3,1fr); gap: 14px; margin-top: 24px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.12); }\r\n.mlp-hero-stats .mlp-stat { text-align:center; }\r\n.mlp-hero-stats .mlp-stat b { display:block; font-family: var(--mlp-font-display); font-size: 26px; color: var(--mlp-gold-lt); font-weight: 700; }\r\n.mlp-hero-stats .mlp-stat span { font-size: 12.5px; color: rgba(255,255,255,.7); }\r\n\r\n.mlp-steps { display: grid; grid-template-columns: repeat(4,1fr); gap: 22px; margin-top: 48px; }\r\n.mlp-step {\r\n  position: relative; background: #fff; border: 1px solid var(--mlp-line);\r\n  border-radius: var(--mlp-radius); padding: 30px 24px 26px;\r\n  transition: transform .3s, box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-step:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\r\n.mlp-step-num {\r\n  width: 46px; height: 46px; border-radius: 12px;\r\n  display: grid; place-items: center; font-family: var(--mlp-font-display);\r\n  font-weight: 700; font-size: 20px; color: #fff;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n  margin-bottom: 18px;\r\n}\r\n.mlp-step h5 { font-size: 17px; margin-bottom: 8px; }\r\n.mlp-step p { font-size: 14.5px; color: var(--mlp-muted); }\r\n.mlp-step::after {\r\n  content:\"\"; position:absolute; top: 52px; right: -13px; width: 22px; height: 2px;\r\n  background: var(--mlp-line);\r\n}\r\n.mlp-step:last-child::after { display:none; }\r\n.mlp-steps-cta { text-align:center; margin-top: 40px; }\r\n\r\n.mlp-why-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 26px; margin-top: 46px; }\r\n.mlp-why-card {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 34px 28px; transition: transform .3s, box-shadow .3s;\r\n}\r\n.mlp-why-card:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-why-ic {\r\n  width: 56px; height:56px; border-radius: 14px; display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(4,30,66,.08));\r\n  margin-bottom: 20px;\r\n}\r\n.mlp-why-card h4 { font-size: 19px; margin-bottom: 10px; }\r\n.mlp-why-card p { font-size: 15px; color: var(--mlp-muted); }\r\n\r\n.mlp-feat-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 20px; margin-top: 46px; }\r\n.mlp-feat {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius-sm);\r\n  padding: 28px 24px; position: relative; overflow: hidden;\r\n  transition: transform .3s, box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-feat::before {\r\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\r\n  background: linear-gradient(var(--mlp-blue), var(--mlp-gold)); transform: scaleY(0);\r\n  transform-origin: top; transition: transform .3s;\r\n}\r\n.mlp-feat:hover { transform: translateY(-4px); box-shadow: var(--mlp-shadow); border-color: transparent; }\r\n.mlp-feat:hover::before { transform: scaleY(1); }\r\n.mlp-feat-ic {\r\n  width: 50px; height:50px; border-radius: 12px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); margin-bottom: 16px;\r\n}\r\n.mlp-feat h5 { font-size: 17px; margin-bottom: 8px; }\r\n.mlp-feat p { font-size: 14.5px; color: var(--mlp-muted); }\r\n\r\n.mlp-aud-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\r\n.mlp-aud {\r\n  border-radius: var(--mlp-radius); padding: 30px 24px; color:#fff; position:relative; overflow:hidden;\r\n  background: linear-gradient(155deg, var(--mlp-navy), var(--mlp-navy-2));\r\n  min-height: 200px; display:flex; flex-direction:column; justify-content:flex-end;\r\n  transition: transform .3s;\r\n}\r\n.mlp-aud:hover { transform: translateY(-5px); }\r\n.mlp-aud::after {\r\n  content:\"\"; position:absolute; right:-30px; top:-30px; width:120px; height:120px; border-radius:50%;\r\n  background: radial-gradient(circle, rgba(251,177,28,.35), transparent 70%);\r\n}\r\n.mlp-aud-ic { position:absolute; top:24px; left:24px; opacity:.9; }\r\n.mlp-aud h5 { color:#fff; font-size: 18px; margin-bottom: 8px; position:relative; z-index:2; }\r\n.mlp-aud p { color: rgba(255,255,255,.78); font-size: 14px; position:relative; z-index:2; }\r\n\r\n.mlp-bento {\r\n  display: grid; grid-template-columns: repeat(3, 1fr); grid-auto-rows: 248px;\r\n  gap: 22px; margin-top: 46px; text-align: left;\r\n}\r\n.mlp-bento-card {\r\n  position: relative; overflow: hidden; border-radius: 28px;\r\n  padding: 32px; display: flex; flex-direction: column;\r\n  border: 0; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .35s;\r\n}\r\n.mlp-bento-card:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow-lg); }\r\n\r\n.mlp-bento-card.is--tall { grid-row: span 2; }\r\n.mlp-bento-card.is--wide { grid-column: span 2; }\r\n\r\n.mlp-bento-card.is--navy { background: var(--mlp-navy); color:#fff; }\r\n.mlp-bento-card.is--blue { background: #5b7fb9; color:#fff; }\r\n.mlp-bento-card.is--amber { background: linear-gradient(160deg, #FFE6B4, #FFCE6B); color: var(--mlp-navy); }\r\n.mlp-bento-card.is--soft { background: #f4f0ea; }\r\n.mlp-bento-card.is--white { background: #eef3f8; }\r\n\r\n.mlp-bento-ic {\r\n  width: 56px; height: 56px; border-radius: 16px; display:grid; place-items:center; flex:0 0 auto;\r\n  margin-bottom: auto; background: var(--mlp-gold);\r\n}\r\n.mlp-bento-ic svg { width: 28px; height: 28px; }\r\n.mlp-bento-ic svg [stroke] { stroke: var(--mlp-navy); }\r\n.mlp-bento-ic svg [fill]:not([fill=\"none\"]) { fill: var(--mlp-navy); }\r\n\r\n.mlp-bento-card h3 { font-size: 23px; font-weight: 800; margin: 20px 0 9px; line-height:1.15; letter-spacing:-.01em; }\r\n.mlp-bento-card.is--navy h3, .mlp-bento-card.is--blue h3 { color:#fff; }\r\n.mlp-bento-card.is--amber h3 { color: var(--mlp-navy); }\r\n.mlp-bento-card p { font-size: 15.5px; margin: 0; line-height:1.55; }\r\n.mlp-bento-card.is--navy p, .mlp-bento-card.is--blue p { color: rgba(255,255,255,.85); }\r\n.mlp-bento-card.is--amber p { color: rgba(4,30,66,.78); }\r\n.mlp-bento-card.is--soft p, .mlp-bento-card.is--white p { color: #4a5666; }\r\n\r\n.mlp-bento-stat { font-family: var(--mlp-font-display); font-weight: 800; font-size: 48px; line-height:1; color: var(--mlp-gold); margin: 18px 0 6px; }\r\n.mlp-bento-card.is--amber .mlp-bento-stat { color: var(--mlp-navy); }\r\n.mlp-bento-card > * { position: relative; z-index: 1; }\r\n@media (max-width: 860px) {\r\n  .mlp-bento { grid-template-columns: repeat(2, 1fr); grid-auto-rows: 190px; }\r\n  .mlp-bento-card.is--tall { grid-row: span 2; }\r\n  .mlp-bento-card.is--wide { grid-column: span 2; }\r\n  .mlp-bento-card h3 { font-size: 22px; }\r\n}\r\n@media (max-width: 560px) {\r\n  .mlp-bento { grid-template-columns: 1fr; grid-auto-rows: auto; }\r\n  .mlp-bento-card { min-height: 200px; padding: 28px; }\r\n  .mlp-bento-card.is--tall, .mlp-bento-card.is--wide { grid-row: auto; grid-column: auto; }\r\n}\r\n\r\n.mlp-bento-card.is--photo {\r\n  color:#fff; justify-content: flex-end;\r\n}\r\n.mlp-bento-card.is--photo .mlp-bento-photo {\r\n  position:absolute; inset:0; z-index:0; width:100%; height:100%; object-fit:cover;\r\n}\r\n.mlp-bento-card.is--photo::after {\r\n  content:\"\"; position:absolute; inset:0; z-index:0;\r\n  background: linear-gradient(to top, rgba(4,30,66,.92) 0%, rgba(4,30,66,.5) 42%, rgba(4,30,66,.08) 100%);\r\n}\r\n.mlp-bento-card.is--photo > * { position:relative; z-index:1; }\r\n\r\n.mlp-bento-card.is--photo .mlp-bento-ic { background: var(--mlp-gold); }\r\n.mlp-bento-card.is--photo h3 { color:#fff; }\r\n.mlp-bento-card.is--photo p { color: rgba(255,255,255,.88); }\r\n.mlp-bento-card.is--photo .mlp-bento-stat { color: var(--mlp-gold); }\r\n\r\n.mlp-bento-scene { position:absolute; inset:0; z-index:0; width:100%; height:100%; }\r\n\r\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\r\n.mlp-split + .mlp-split { margin-top: 80px; }\r\n.mlp-split--rev .mlp-split-media { order: -1; }\r\n.mlp-split-media {\r\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\r\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\r\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\r\n}\r\n.mlp-split-media .mlp-media-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\r\n}\r\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\r\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\r\n.mlp-checklist { list-style:none; }\r\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\r\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\r\n\r\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\r\n.mlp-sol {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\r\n}\r\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-sol-ic {\r\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\r\n  display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\r\n  color: var(--mlp-navy);\r\n}\r\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\r\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\r\n\r\n.mlp-form-section {\r\n  background:\r\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\r\n    linear-gradient(160deg, #041E42, #0E3F83);\r\n  color:#fff; padding: 90px 0;\r\n}\r\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\r\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\r\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\r\n.mlp-form-points { list-style:none; }\r\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\r\n.mlp-form-box {\r\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\r\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\r\n\r\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\r\n.mlp-form-placeholder {\r\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\r\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\r\n}\r\n\r\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\r\n.mlp-faq {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\r\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\r\n.mlp-faq summary {\r\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\r\n  align-items:center; justify-content:space-between; gap: 16px;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\r\n}\r\n.mlp-faq summary::-webkit-details-marker { display:none; }\r\n.mlp-faq summary .mlp-faq-ic {\r\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\r\n}\r\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\r\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\r\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\r\n.mlp-faq-contact a {\r\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\r\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\r\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\r\n}\r\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\r\n\r\n.mlp-article { max-width: 820px; margin: 0 auto; }\r\n.mlp-article h2 {\r\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\r\n}\r\n.mlp-article h2:first-child { margin-top: 0; }\r\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\r\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\r\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\r\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\r\n.mlp-article ul li {\r\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\r\n}\r\n.mlp-article ul li::before {\r\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n}\r\n.mlp-article ul li::after {\r\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\r\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\r\n}\r\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\r\n.mlp-article a:hover { border-color: var(--mlp-blue); }\r\n.mlp-article strong { color: var(--mlp-navy); }\r\n\r\n.mlp-footcta {\r\n  text-align:center; padding: 80px 24px;\r\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\r\n}\r\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\r\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\r\n\r\n@media (max-width: 980px) {\r\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\r\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-step::after { display:none; }\r\n  .mlp-why-grid { grid-template-columns: 1fr; }\r\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\r\n  .mlp-split--rev .mlp-split-media { order: 0; }\r\n  .mlp-sol-grid { grid-template-columns: 1fr; }\r\n}\r\n\r\n.mlp-journey { position: relative; }\r\n\r\n.mlp-journey-track { position: relative; }\r\n\r\n.mlp-journey-pin {\r\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\r\n  display: flex; align-items: center; overflow: hidden;\r\n}\r\n.mlp-journey-pin-inner {\r\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\r\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\r\n}\r\n\r\n.mlp-journey-progress {\r\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\r\n  display: flex; gap: 10px; z-index: 3;\r\n}\r\n.mlp-journey-progress span {\r\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\r\n  overflow: hidden; position: relative;\r\n}\r\n.mlp-journey-progress span::after {\r\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\r\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-journey-progress span.is-done::after { width:100%; }\r\n.mlp-journey-progress span.is-active::after { width:100%; }\r\n\r\n.mlp-journey-steps { position: relative; min-height: 280px; }\r\n.mlp-jstep {\r\n  position: absolute; inset: 0; display: flex; gap: 22px;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n  pointer-events: none;\r\n}\r\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\r\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\r\n.mlp-jstep-rail {\r\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\r\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\r\n}\r\n.mlp-jstep-body { flex: 1; }\r\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\r\n.mlp-jstep-num {\r\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\r\n}\r\n.mlp-jstep-tag {\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\r\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\r\n}\r\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\r\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\r\n.mlp-jstep-phase {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\r\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\r\n}\r\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\r\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\r\n.mlp-jstep-cta { margin-top: 22px; }\r\n\r\n.mlp-journey-visual {\r\n  position: relative; height: 64vh; max-height: 520px;\r\n  border-radius: 24px; overflow: hidden;\r\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\r\n  box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-journey-visual::before {\r\n  content:\"\"; position:absolute; inset:0;\r\n  background-image:\r\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\r\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\r\n  background-size: 44px 44px;\r\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\r\n}\r\n.mlp-jscene {\r\n  position: absolute; inset: 0; display: flex; flex-direction: column;\r\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\r\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\r\n.mlp-jscene-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\r\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\r\n  color: var(--mlp-navy); background: var(--mlp-gold);\r\n}\r\n.mlp-jscene-ring {\r\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\r\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\r\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\r\n}\r\n.mlp-jscene-ring::after {\r\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\r\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\r\n  animation: mlp-spin 8s linear infinite;\r\n}\r\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\r\n.mlp-jscene-ring svg { width: 64px; height:64px; }\r\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\r\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\r\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\r\n\r\n@media (max-width: 900px) {\r\n  .mlp-journey-track { height: auto !important; }\r\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\r\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\r\n  .mlp-journey-progress { display: none; }\r\n  .mlp-journey-visual { display: none; }\r\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\r\n  .mlp-jstep {\r\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\r\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\r\n  }\r\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\r\n  .mlp-jstep h4 { font-size: 21px; }\r\n  .mlp-jstep p { font-size: 15px; }\r\n}\r\n\r\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\r\n.mlp-split + .mlp-split { margin-top: 80px; }\r\n.mlp-split--rev .mlp-split-media { order: -1; }\r\n.mlp-split-media {\r\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\r\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\r\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\r\n}\r\n.mlp-split-media .mlp-media-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\r\n}\r\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\r\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\r\n.mlp-checklist { list-style:none; }\r\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\r\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\r\n\r\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\r\n.mlp-sol {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\r\n}\r\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-sol-ic {\r\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\r\n  display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\r\n  color: var(--mlp-navy);\r\n}\r\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\r\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\r\n\r\n.mlp-form-section {\r\n  background:\r\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\r\n    linear-gradient(160deg, #041E42, #0E3F83);\r\n  color:#fff; padding: 90px 0;\r\n}\r\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\r\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\r\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\r\n.mlp-form-points { list-style:none; }\r\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\r\n.mlp-form-box {\r\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\r\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\r\n\r\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\r\n.mlp-form-placeholder--dark { border-color: rgba(255,255,255,.25); color: rgba(255,255,255,.7); }\r\n.mlp-form-placeholder--dark strong { color:#fff; }\r\n.mlp-hero-card--form { padding: 28px; }\r\n.mlp-form-placeholder {\r\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\r\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\r\n}\r\n\r\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\r\n.mlp-faq {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\r\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\r\n.mlp-faq summary {\r\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\r\n  align-items:center; justify-content:space-between; gap: 16px;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\r\n}\r\n.mlp-faq summary::-webkit-details-marker { display:none; }\r\n.mlp-faq summary .mlp-faq-ic {\r\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\r\n}\r\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\r\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\r\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\r\n.mlp-faq-contact a {\r\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\r\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\r\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\r\n}\r\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\r\n\r\n.mlp-article { max-width: 820px; margin: 0 auto; }\r\n.mlp-article h2 {\r\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\r\n}\r\n.mlp-article h2:first-child { margin-top: 0; }\r\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\r\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\r\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\r\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\r\n.mlp-article ul li {\r\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\r\n}\r\n.mlp-article ul li::before {\r\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n}\r\n.mlp-article ul li::after {\r\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\r\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\r\n}\r\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\r\n.mlp-article a:hover { border-color: var(--mlp-blue); }\r\n.mlp-article strong { color: var(--mlp-navy); }\r\n\r\n.mlp-footcta {\r\n  text-align:center; padding: 80px 24px;\r\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\r\n}\r\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\r\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\r\n\r\n@media (max-width: 980px) {\r\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\r\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-step::after { display:none; }\r\n  .mlp-why-grid { grid-template-columns: 1fr; }\r\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\r\n  .mlp-split--rev .mlp-split-media { order: 0; }\r\n  .mlp-sol-grid { grid-template-columns: 1fr; }\r\n}\r\n\r\n.mlp-journey { position: relative; }\r\n\r\n.mlp-journey-track { position: relative; }\r\n\r\n.mlp-journey-pin {\r\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\r\n  display: flex; align-items: center; overflow: hidden;\r\n}\r\n.mlp-journey-pin-inner {\r\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\r\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\r\n}\r\n\r\n.mlp-journey-progress {\r\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\r\n  display: flex; gap: 10px; z-index: 3;\r\n}\r\n.mlp-journey-progress span {\r\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\r\n  overflow: hidden; position: relative;\r\n}\r\n.mlp-journey-progress span::after {\r\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\r\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-journey-progress span.is-done::after { width:100%; }\r\n.mlp-journey-progress span.is-active::after { width:100%; }\r\n\r\n.mlp-journey-steps { position: relative; min-height: 280px; }\r\n.mlp-jstep {\r\n  position: absolute; inset: 0; display: flex; gap: 22px;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n  pointer-events: none;\r\n}\r\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\r\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\r\n.mlp-jstep-rail {\r\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\r\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\r\n}\r\n.mlp-jstep-body { flex: 1; }\r\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\r\n.mlp-jstep-num {\r\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\r\n}\r\n.mlp-jstep-tag {\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\r\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\r\n}\r\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\r\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\r\n.mlp-jstep-phase {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\r\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\r\n}\r\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\r\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\r\n.mlp-jstep-cta { margin-top: 22px; }\r\n\r\n.mlp-journey-visual {\r\n  position: relative; height: 64vh; max-height: 520px;\r\n  border-radius: 24px; overflow: hidden;\r\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\r\n  box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-journey-visual::before {\r\n  content:\"\"; position:absolute; inset:0;\r\n  background-image:\r\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\r\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\r\n  background-size: 44px 44px;\r\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\r\n}\r\n.mlp-jscene {\r\n  position: absolute; inset: 0; display: flex; flex-direction: column;\r\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\r\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\r\n.mlp-jscene-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\r\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\r\n  color: var(--mlp-navy); background: var(--mlp-gold);\r\n}\r\n.mlp-jscene-ring {\r\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\r\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\r\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\r\n}\r\n.mlp-jscene-ring::after {\r\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\r\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\r\n  animation: mlp-spin 8s linear infinite;\r\n}\r\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\r\n.mlp-jscene-ring svg { width: 64px; height:64px; }\r\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\r\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\r\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\r\n\r\n@media (max-width: 900px) {\r\n  .mlp-journey-track { height: auto !important; }\r\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\r\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\r\n  .mlp-journey-progress { display: none; }\r\n  .mlp-journey-visual { display: none; }\r\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\r\n  .mlp-jstep {\r\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\r\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\r\n  }\r\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\r\n  .mlp-jstep h4 { font-size: 21px; }\r\n  .mlp-jstep p { font-size: 15px; }\r\n}\r\n@media (max-width: 560px) {\r\n  .manay-lp { font-size: 16px; }\r\n  .mlp-section { padding: 60px 0; }\r\n  .mlp-steps, .mlp-feat-grid, .mlp-aud-grid { grid-template-columns: 1fr; }\r\n  .mlp-hero { padding: 80px 0 70px; }\r\n  .mlp-hero-cta { flex-direction: column; }\r\n  .mlp-hero-cta .mlp-btn { width:100%; }\r\n  .mlp-faq-contact { grid-template-columns: 1fr; }\r\n  .mlp-wrap { padding: 0 18px; }\r\n}\r\n\r\n.mlp-on-dark h1, .mlp-on-dark h2, .mlp-on-dark h3,\r\n.mlp-on-dark h4, .mlp-on-dark h5, .mlp-on-dark h6 { color: #fff; }\r\n.mlp-on-dark p { color: rgba(255,255,255,.85); }\r\n.mlp-hero, .mlp-form-section, .mlp-aud { } \r\n\r\n.mlp-nav {\r\n  position: sticky; top: 0; z-index: 200;\r\n  background: #ffffff;\r\n  border-bottom: 1px solid var(--mlp-line);\r\n  transition: background .35s ease, box-shadow .35s ease, border-color .35s ease;\r\n}\r\n.mlp-nav-inner {\r\n  max-width: 1240px; margin: 0 auto; padding: 14px 28px;\r\n  display: flex; align-items: center; justify-content: space-between; gap: 24px;\r\n}\r\n\r\n.mlp-nav-brand {\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 20px;\r\n  color: var(--mlp-navy); white-space:nowrap; display:flex; align-items:center; gap:10px;\r\n  transition: color .35s ease;\r\n}\r\n.mlp-nav-brand span { color: var(--mlp-gold); transition: color .35s ease; }\r\n.mlp-nav-brand .mlp-nav-logo {\r\n  width: 34px; height:34px; flex:0 0 auto; display:grid; place-items:center;\r\n  border:1.5px solid var(--mlp-gold); border-radius:7px; transition: border-color .35s ease;\r\n}\r\n.mlp-nav-brand .mlp-nav-logo svg path { transition: stroke .35s ease; }\r\n\r\n.mlp-nav-links { display: flex; gap: 2px; list-style: none; align-items:center; }\r\n.mlp-nav-links a {\r\n  position: relative;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 14.5px;\r\n  color: var(--mlp-navy); padding: 10px 13px; border-radius: 8px;\r\n  transition: color .25s, background .25s; white-space: nowrap;\r\n}\r\n.mlp-nav-links a:hover { color: var(--mlp-gold); }\r\n\r\n.mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\r\n.mlp-nav-links a.mlp-active::after {\r\n  content:\"\"; position:absolute; left:16px; right:16px; bottom:2px; height:2.5px;\r\n  background: var(--mlp-gold); border-radius:2px;\r\n}\r\n\r\n.mlp-nav-cta { display:flex; align-items:center; gap: 12px; }\r\n.mlp-nav-cta .mlp-nav-btn {\r\n  display:inline-flex; align-items:center; gap:8px;\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\r\n  padding: 11px 20px; border-radius: 100px; white-space:nowrap;\r\n  background: var(--mlp-gold); color: var(--mlp-navy); border: 1.5px solid var(--mlp-gold);\r\n  transition: background .3s, color .3s, border-color .3s, transform .25s;\r\n}\r\n.mlp-nav-cta .mlp-nav-btn:hover { transform: translateY(-2px); background: #EB9D00; border-color:#EB9D00; }\r\n.mlp-nav-toggle { display:none; background:none; border:0; cursor:pointer; padding:6px; }\r\n.mlp-nav-toggle svg { display:block; }\r\n.mlp-nav-toggle svg path { stroke: var(--mlp-navy); transition: stroke .35s ease; }\r\n\r\n.mlp-nav.mlp-nav--scrolled {\r\n  background: var(--mlp-navy);\r\n  border-bottom-color: rgba(255,255,255,.08);\r\n  box-shadow: 0 8px 30px -12px rgba(4,30,66,.5);\r\n}\r\n.mlp-nav--scrolled .mlp-nav-brand { color: #fff; }\r\n.mlp-nav--scrolled .mlp-nav-brand span { color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo { border-color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo svg path { stroke: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-links a { color: rgba(255,255,255,.92); }\r\n.mlp-nav--scrolled .mlp-nav-links a:hover { color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\r\n\r\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn {\r\n  background: transparent; color: #fff; border-color: rgba(255,255,255,.4);\r\n}\r\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn:hover { background: var(--mlp-gold); color: var(--mlp-navy); border-color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-toggle svg path { stroke: #fff; }\r\n\r\n@media (max-width: 1024px) {\r\n  .mlp-nav-links { display: none; position: absolute; top: 100%; left:0; right:0;\r\n    flex-direction: column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line);\r\n    padding: 12px 24px 18px; gap: 2px; box-shadow: var(--mlp-shadow); }\r\n  .mlp-nav-links.mlp-open { display: flex; }\r\n  .mlp-nav-links a { padding: 13px 14px; border-radius:8px; }\r\n  .mlp-nav-links a.mlp-active::after { display:none; }\r\n  .mlp-nav-links a.mlp-active { background: rgba(251,177,28,.12); }\r\n  \r\n  .mlp-nav--scrolled .mlp-nav-links { background:#fff; }\r\n  .mlp-nav--scrolled .mlp-nav-links a { color: var(--mlp-navy); }\r\n  .mlp-nav-toggle { display:block; }\r\n}\r\n@media (max-width: 600px) {\r\n  .mlp-nav-inner { padding: 12px 18px; }\r\n  .mlp-nav-cta .mlp-nav-btn span.mlp-cta-long { display:none; }\r\n  .mlp-nav-cta .mlp-nav-btn { padding: 10px 18px; }\r\n}\r\n\r\n.mlp-nav-brand { gap: 14px; }\r\n.mlp-nav-logo-img { height: 56px; width: auto; display: block; transition: opacity .35s ease; }\r\n.mlp-logo-light { display: none; }\r\n.mlp-nav--scrolled .mlp-logo-dark { display: none; }\r\n.mlp-nav--scrolled .mlp-logo-light { display: block; }\r\n.mlp-nav-tagline {\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 11.5px; line-height: 1.25;\r\n  color: var(--mlp-muted); padding-left: 14px; border-left: 1.5px solid var(--mlp-line);\r\n  transition: color .35s ease, border-color .35s ease; white-space: nowrap;\r\n}\r\n.mlp-nav--scrolled .mlp-nav-tagline { color: rgba(255,255,255,.7); border-left-color: rgba(255,255,255,.2); }\r\n\r\n.mlp-nav-video {\r\n  display:inline-flex; align-items:center; gap:9px; cursor:pointer;\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\r\n  padding: 9px 18px 9px 9px; border-radius: 100px; white-space:nowrap;\r\n  background: #fff; color: var(--mlp-navy); border: 1.5px solid var(--mlp-line);\r\n  transition: border-color .25s, transform .25s, background .35s, color .35s;\r\n}\r\n.mlp-nav-video-ic { width:30px; height:30px; border-radius:50%; background: var(--mlp-gold); display:grid; place-items:center; flex:0 0 auto; }\r\n.mlp-nav-video:hover { transform: translateY(-2px); border-color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-video { background: transparent; color:#fff; border-color: rgba(255,255,255,.3); }\r\n\r\n.mlp-nav-contact { position: relative; }\r\n.mlp-nav-contact-btn {\r\n  display:inline-flex; align-items:center; gap:8px; cursor:pointer;\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\r\n  padding: 11px 18px; border-radius: 100px; white-space:nowrap;\r\n  background: var(--mlp-navy); color: #fff; border: 1.5px solid var(--mlp-blue);\r\n  transition: background .25s, transform .25s, border-color .25s;\r\n}\r\n.mlp-nav-contact-btn:hover { transform: translateY(-2px); background: var(--mlp-navy-2); }\r\n.mlp-nav-contact-arrow { transition: transform .3s; }\r\n.mlp-nav-contact.is-open .mlp-nav-contact-arrow { transform: rotate(180deg); }\r\n.mlp-nav--scrolled .mlp-nav-contact-btn { border-color: rgba(255,255,255,.35); }\r\n\r\n.mlp-nav-contact-panel {\r\n  position: absolute; top: calc(100% + 14px); left: 50%; transform: translateX(-50%) translateY(-8px);\r\n  width: 340px; background:#fff; border-radius: 18px; box-shadow: 0 24px 60px -16px rgba(4,30,66,.4);\r\n  border: 1px solid var(--mlp-line); padding: 8px; z-index: 50;\r\n  opacity: 0; visibility: hidden; transition: opacity .28s, transform .28s;\r\n}\r\n.mlp-nav-contact.is-open .mlp-nav-contact-panel { opacity:1; visibility:visible; transform: translateX(-50%) translateY(0); }\r\n.mlp-nav-contact-panel::before {\r\n  content:\"\"; position:absolute; top:-7px; left:50%; transform: translateX(-50%) rotate(45deg);\r\n  width:14px; height:14px; background:#fff; border-left:1px solid var(--mlp-line); border-top:1px solid var(--mlp-line);\r\n}\r\n.mlp-nav-contact-head {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\r\n  text-transform:uppercase; color: var(--mlp-muted); padding: 14px 16px 10px;\r\n}\r\n.mlp-nav-contact-row {\r\n  display:flex; align-items:center; gap:14px; padding: 12px 16px; border-radius: 12px;\r\n  transition: background .2s; border-top: 1px solid var(--mlp-line);\r\n}\r\n.mlp-nav-contact-row:hover { background: var(--mlp-bg-soft); }\r\n.mlp-nav-contact-flag { font-size: 26px; flex:0 0 auto; line-height:1; }\r\n.mlp-nav-contact-info { flex:1; display:flex; flex-direction:column; }\r\n.mlp-nav-contact-info small { font-size: 12.5px; color: var(--mlp-muted); font-family: var(--mlp-font-body); }\r\n.mlp-nav-contact-info b { font-size: 17px; color: var(--mlp-navy); font-family: var(--mlp-font-display); font-weight:700; }\r\n.mlp-nav-contact-wa {\r\n  display:flex; align-items:center; justify-content:center; gap:9px; padding: 14px;\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:14.5px; color:#1a8f47;\r\n  border-top: 1px solid var(--mlp-line); margin-top: 4px;\r\n}\r\n.mlp-nav-contact-wa:hover { color:#147a3b; }\r\n.mlp-nav-contact-cta { width: calc(100% - 12px); margin: 4px 6px 6px; padding: 14px; font-size: 15px; }\r\n\r\n@media (max-width: 1100px) {\r\n  .mlp-nav-tagline { display:none; }\r\n}\r\n@media (max-width: 1024px) {\r\n  \r\n  .mlp-nav-video { display:none; }\r\n}\r\n@media (max-width: 600px) {\r\n  .mlp-nav-logo-img { height: 44px; }\r\n  .mlp-nav-contact-btn { padding: 10px 13px; }\r\n  .mlp-nav-contact-btn .mlp-cta-long, .mlp-nav-btn .mlp-cta-long { display:none; }\r\n  .mlp-nav-contact-panel { width: 290px; }\r\n}\r\n\r\n.mlp-table-wrap {\r\n  margin-top: 42px; border-radius: var(--mlp-radius); overflow: hidden;\r\n  border: 1px solid var(--mlp-line); box-shadow: var(--mlp-shadow);\r\n  background: #fff;\r\n}\r\n\r\n.mlp-tabs { margin-top: 36px; }\r\n.mlp-tabs-nav {\r\n  display: flex; gap: 10px; flex-wrap: wrap; margin-bottom: 22px;\r\n}\r\n.mlp-tab-btn {\r\n  flex: 1 1 auto; min-width: 140px; cursor: pointer;\r\n  background: #fff; border: 1.5px solid var(--mlp-line); border-radius: 16px;\r\n  padding: 16px 20px; text-align: left; transition: all .25s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n  font-family: var(--mlp-font-display);\r\n}\r\n.mlp-tab-btn:hover { border-color: var(--mlp-blue); transform: translateY(-2px); }\r\n.mlp-tab-btn.is-active {\r\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\r\n  border-color: transparent; box-shadow: 0 12px 28px -10px rgba(4,30,66,.45);\r\n}\r\n.mlp-tab-btn-code { display:block; font-size: 19px; font-weight: 800; color: var(--mlp-navy); letter-spacing:-.01em; }\r\n.mlp-tab-btn-name { display:block; font-size: 13px; font-weight: 600; color: var(--mlp-muted); margin-top: 2px; }\r\n.mlp-tab-btn.is-active .mlp-tab-btn-code { color: #fff; }\r\n.mlp-tab-btn.is-active .mlp-tab-btn-name { color: var(--mlp-gold); }\r\n\r\n.mlp-tab-panel {\r\n  display: none; background:#fff; border:1px solid var(--mlp-line); border-radius: 22px;\r\n  overflow: hidden; box-shadow: var(--mlp-shadow); animation: mlp-tabfade .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-tab-panel.is-active { display: block; }\r\n@keyframes mlp-tabfade { from { opacity:0; transform: translateY(12px); } to { opacity:1; transform:none; } }\r\n.mlp-tab-panel-head {\r\n  display:flex; align-items:center; gap:18px; padding: 28px 32px;\r\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color:#fff;\r\n}\r\n.mlp-tab-panel-badge {\r\n  flex:0 0 auto; width: 60px; height:60px; border-radius:16px; display:grid; place-items:center;\r\n  background: var(--mlp-gold); color: var(--mlp-navy);\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 15px; text-align:center; line-height:1.05;\r\n}\r\n.mlp-tab-panel-head h4 { color:#fff; font-size: 24px; margin:0 0 2px; }\r\n.mlp-tab-panel-head p { color: rgba(255,255,255,.75); font-size: 14.5px; margin:0; }\r\n\r\n.mlp-tab-features { padding: 14px 32px 8px; }\r\n.mlp-tab-feat {\r\n  display:flex; gap: 18px; padding: 18px 0; border-bottom: 1px solid var(--mlp-line);\r\n}\r\n.mlp-tab-feat:last-child { border-bottom: 0; }\r\n.mlp-tab-feat-ic {\r\n  flex:0 0 auto; width: 42px; height:42px; border-radius: 11px; display:grid; place-items:center;\r\n  background: rgba(15,79,168,.1); color: var(--mlp-blue);\r\n}\r\n.mlp-tab-feat-txt { flex:1; }\r\n.mlp-tab-feat-label { font-family: var(--mlp-font-display); font-weight:700; font-size: 13px; color: var(--mlp-muted); text-transform:uppercase; letter-spacing:.05em; margin-bottom: 4px; }\r\n.mlp-tab-feat-val { font-size: 15.5px; color: var(--mlp-ink); line-height:1.5; }\r\n.mlp-tab-feat.is--hl .mlp-tab-feat-ic { background: var(--mlp-gold); color: var(--mlp-navy); }\r\n.mlp-tab-feat.is--hl .mlp-tab-feat-val { font-weight: 600; color: var(--mlp-navy); }\r\n\r\n.mlp-tab-panel-cta {\r\n  display:flex; align-items:center; justify-content:space-between; gap:20px; flex-wrap:wrap;\r\n  padding: 22px 32px; background: var(--mlp-bg-soft); border-top:1px solid var(--mlp-line);\r\n}\r\n.mlp-tab-panel-cta p { font-size:14.5px; color: var(--mlp-muted); margin:0; }\r\n.mlp-tab-panel-cta strong { color: var(--mlp-navy); }\r\n@media (max-width: 560px) {\r\n  .mlp-tab-btn { min-width: calc(50% - 5px); padding: 13px 16px; }\r\n  .mlp-tab-panel-head { padding: 22px; }\r\n  .mlp-tab-features { padding: 10px 22px 4px; }\r\n  .mlp-tab-panel-cta { padding: 20px 22px; }\r\n}\r\n.mlp-table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }\r\n.mlp-table { width: 100%; border-collapse: collapse; min-width: 680px; }\r\n.mlp-table thead th {\r\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\r\n  color: #fff; font-family: var(--mlp-font-display); font-weight: 600;\r\n  font-size: 15px; text-align: left; padding: 18px 20px; vertical-align: middle;\r\n}\r\n.mlp-table thead th:first-child { font-size: 13px; text-transform: uppercase; letter-spacing: .06em; color: rgba(255,255,255,.7); }\r\n.mlp-table thead th .mlp-th-badge {\r\n  display:block; margin-top:3px; font-size:12px; font-weight:500;\r\n  color: var(--mlp-gold-lt); font-family: var(--mlp-font-body);\r\n}\r\n.mlp-table tbody th {\r\n  text-align: left; padding: 16px 20px; font-family: var(--mlp-font-display);\r\n  font-weight: 600; font-size: 14.5px; color: var(--mlp-navy);\r\n  background: var(--mlp-bg-soft); border-right: 1px solid var(--mlp-line);\r\n  white-space: nowrap;\r\n}\r\n.mlp-table tbody td {\r\n  padding: 16px 20px; font-size: 14.5px; color: #34404f;\r\n  border-top: 1px solid var(--mlp-line); vertical-align: top;\r\n}\r\n.mlp-table tbody tr:hover td { background: rgba(15,79,168,.03); }\r\n.mlp-table .mlp-td-hl { color: var(--mlp-navy); font-weight: 600; }\r\n.mlp-table-cta {\r\n  display:flex; align-items:center; justify-content:space-between; gap:20px;\r\n  flex-wrap:wrap; padding: 20px 24px; background: var(--mlp-bg-soft);\r\n  border-top: 1px solid var(--mlp-line);\r\n}\r\n.mlp-table-cta p { font-size: 14.5px; color: var(--mlp-muted); margin:0; }\r\n.mlp-table-cta strong { color: var(--mlp-navy); }\r\n\r\n.mlp-acc-wrap { max-width: 880px; margin: 40px auto 0; }\r\n.mlp-acc {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\r\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-acc[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.28); }\r\n.mlp-acc > summary {\r\n  list-style:none; cursor:pointer; padding: 20px 24px; display:flex;\r\n  align-items:center; gap: 16px;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 17px; color: var(--mlp-navy);\r\n}\r\n.mlp-acc > summary::-webkit-details-marker { display:none; }\r\n.mlp-acc > summary .mlp-acc-ic {\r\n  flex:0 0 auto; width: 30px; height:30px; border-radius: 9px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\r\n}\r\n.mlp-acc[open] > summary .mlp-acc-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\r\n.mlp-acc-body { padding: 0 24px 22px; }\r\n.mlp-acc-body > .mlp-answer-first {\r\n  background: linear-gradient(135deg, rgba(15,79,168,.07), rgba(251,177,28,.06));\r\n  border-left: 3px solid var(--mlp-blue); border-radius: 0 10px 10px 0;\r\n  padding: 14px 18px; margin-bottom: 16px; font-size: 15.5px; color: var(--mlp-navy); font-weight: 500;\r\n}\r\n.mlp-acc-body p { font-size: 15.5px; color:#34404f; margin-bottom: 14px; }\r\n.mlp-acc-body p:last-child { margin-bottom: 0; }\r\n.mlp-acc-body ul { margin: 0 0 16px; padding-left: 4px; list-style:none; }\r\n.mlp-acc-body ul li { position:relative; padding-left: 28px; margin-bottom: 9px; color:#34404f; font-size:15px; }\r\n.mlp-acc-body ul li::before { content:\"\"; position:absolute; left:0; top:8px; width:14px; height:14px; border-radius:4px; background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); }\r\n.mlp-acc-body ul li::after { content:\"\"; position:absolute; left:4px; top:11px; width:4px; height:7px; border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg); }\r\n.mlp-acc-body a { font-weight:600; border-bottom:1px solid rgba(15,79,168,.3); }\r\n.mlp-acc-body strong { color: var(--mlp-navy); }\r\n\r\n.mlp-5n1k { display:grid; grid-template-columns: repeat(3,1fr); gap:18px; max-width:1080px; margin:46px auto 0; }\r\n.mlp-5n1k-item {\r\n  position: relative; text-align:left; background:#fff; border:1px solid var(--mlp-line);\r\n  border-radius: 20px; padding: 26px 24px; overflow:hidden; display:block;\r\n  transition: transform .3s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-5n1k-item::before {\r\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\r\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\r\n  transform: scaleY(0); transform-origin: top; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-5n1k-item:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow-lg); border-color: transparent; }\r\n.mlp-5n1k-item:hover::before { transform: scaleY(1); }\r\n.mlp-5n1k-top { display:flex; align-items:center; gap:14px; margin-bottom:14px; }\r\n.mlp-5n1k-ic {\r\n  flex:0 0 auto; width:48px; height:48px; border-radius:13px; display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(251,177,28,.16), rgba(15,79,168,.12)); color: var(--mlp-blue);\r\n  transition: background .3s, color .3s;\r\n}\r\n.mlp-5n1k-ic svg { width:24px; height:24px; }\r\n.mlp-5n1k-item:hover .mlp-5n1k-ic { background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color: var(--mlp-gold); }\r\n.mlp-5n1k-item:hover .mlp-5n1k-ic svg [stroke] { stroke: var(--mlp-gold); }\r\n.mlp-5n1k-q {\r\n  font-family:var(--mlp-font-display); font-weight:800; font-size:11px; letter-spacing:.08em;\r\n  color:#b07d00; text-transform:uppercase;\r\n  background: rgba(251,177,28,.16); padding:5px 11px; border-radius:100px;\r\n}\r\n.mlp-5n1k-item b { display:block; font-family:var(--mlp-font-display); font-size:18px; color:var(--mlp-navy); margin-bottom:7px; }\r\n.mlp-5n1k-desc { font-size:14.5px; color:var(--mlp-muted); line-height:1.55; }\r\n@media (max-width:860px){ .mlp-5n1k { grid-template-columns:1fr 1fr; } }\r\n@media (max-width:560px){ .mlp-5n1k { grid-template-columns:1fr; } }\r\n\r\n.mlp-vmodal-overlay {\r\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\r\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\r\n  padding: 24px; opacity: 0; transition: opacity .3s;\r\n}\r\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\r\n.mlp-vmodal {\r\n  width: 100%; max-width: 920px; position: relative;\r\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\r\n}\r\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\r\n.mlp-vmodal-close {\r\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\r\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\r\n  display:grid; place-items:center; transition: background .2s;\r\n}\r\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\r\n.mlp-vmodal-frame {\r\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\r\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\r\n}\r\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\r\n.mlp-vmodal-ph {\r\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\r\n  gap:14px; color: rgba(255,255,255,.7);\r\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\r\n}\r\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\r\n\r\n.mlp-vmodal-overlay {\r\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\r\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\r\n  padding: 24px; opacity: 0; transition: opacity .3s;\r\n}\r\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\r\n.mlp-vmodal {\r\n  width: 100%; max-width: 920px; position: relative;\r\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\r\n}\r\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\r\n.mlp-vmodal-close {\r\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\r\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\r\n  display:grid; place-items:center; transition: background .2s;\r\n}\r\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\r\n.mlp-vmodal-frame {\r\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\r\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\r\n}\r\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\r\n.mlp-vmodal-ph {\r\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\r\n  gap:14px; color: rgba(255,255,255,.7);\r\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\r\n}\r\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\r\n\r\n.mlp-exit-overlay {\r\n  position: fixed; inset: 0; z-index: 9998; background: rgba(4,30,66,.6);\r\n  backdrop-filter: blur(4px); display: none; align-items: center; justify-content: center;\r\n  padding: 24px; opacity: 0; transition: opacity .3s;\r\n}\r\n.mlp-exit-overlay.mlp-show { display: flex; opacity: 1; }\r\n.mlp-exit-modal {\r\n  background:#fff; border-radius: 22px; max-width: 480px; width: 100%;\r\n  padding: 40px 36px; position: relative; text-align: center;\r\n  box-shadow: var(--mlp-shadow-lg); transform: translateY(20px) scale(.97); transition: transform .35s cubic-bezier(.2,.8,.2,1);\r\n}\r\n.mlp-exit-overlay.mlp-show .mlp-exit-modal { transform: translateY(0) scale(1); }\r\n.mlp-exit-close {\r\n  position:absolute; top: 16px; right: 16px; width: 36px; height:36px; border-radius:50%;\r\n  border:0; background: var(--mlp-bg-soft); color: var(--mlp-muted); cursor:pointer;\r\n  font-size: 20px; line-height:1; display:grid; place-items:center; transition: background .2s, color .2s;\r\n}\r\n.mlp-exit-close:hover { background: var(--mlp-line); color: var(--mlp-navy); }\r\n.mlp-exit-badge {\r\n  display:inline-block; font-family:var(--mlp-font-display); font-weight:600; font-size:12px;\r\n  letter-spacing:.1em; text-transform:uppercase; color: var(--mlp-gold);\r\n  background: rgba(251,177,28,.12); padding:7px 16px; border-radius:100px; margin-bottom:18px;\r\n}\r\n.mlp-exit-modal h3 { font-size: 26px; margin-bottom: 12px; line-height:1.2; }\r\n.mlp-exit-modal p { color: var(--mlp-muted); font-size: 15.5px; margin-bottom: 24px; }\r\n.mlp-exit-actions { display:flex; flex-direction:column; gap: 12px; }\r\n.mlp-exit-actions .mlp-btn { width:100%; }\r\n.mlp-exit-note { margin-top:16px; font-size:13px; color: var(--mlp-muted); }\r\n\r\n.mlp-float {\r\n  position: fixed; right: 22px; bottom: 22px; z-index: 9990;\r\n  display: flex; flex-direction: column; gap: 12px;\r\n}\r\n.mlp-float a, .mlp-float button {\r\n  width: 56px; height: 56px; border-radius: 50%; display: grid; place-items: center;\r\n  border: 0; cursor: pointer; box-shadow: 0 10px 30px -8px rgba(4,30,66,.4);\r\n  transition: transform .25s; position: relative;\r\n}\r\n.mlp-float a:hover, .mlp-float button:hover { transform: translateY(-4px) scale(1.05); }\r\n.mlp-float .mlp-fl-wa { background: #25D366; }\r\n.mlp-float .mlp-fl-top { background: var(--mlp-navy); opacity: 0; pointer-events:none; transition: opacity .3s, transform .25s; }\r\n.mlp-float .mlp-fl-top.mlp-show { opacity: 1; pointer-events:auto; }\r\n.mlp-float .mlp-fl-tooltip {\r\n  position:absolute; right: 68px; top:50%; transform: translateY(-50%);\r\n  background: var(--mlp-navy); color:#fff; font-size: 13px; font-family:var(--mlp-font-display);\r\n  font-weight:500; padding: 8px 14px; border-radius: 8px; white-space: nowrap;\r\n  opacity:0; pointer-events:none; transition: opacity .2s;\r\n}\r\n.mlp-float a:hover .mlp-fl-tooltip { opacity: 1; }\r\n\r\n.mlp-mobilebar {\r\n  position: fixed; left:0; right:0; bottom:0; z-index: 9991; display:none;\r\n  background:#fff; border-top:1px solid var(--mlp-line); box-shadow: 0 -6px 24px -10px rgba(4,30,66,.2);\r\n  padding: 8px; grid-template-columns: 1fr 1fr 1fr; gap: 8px;\r\n}\r\n.mlp-mobilebar a {\r\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\r\n  padding: 8px 4px; border-radius: 10px; font-family:var(--mlp-font-display); font-weight:600;\r\n  font-size: 12px; text-align:center;\r\n}\r\n.mlp-mobilebar a.mlp-mb-form { background: linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color: var(--mlp-navy); }\r\n.mlp-mobilebar a.mlp-mb-wa { background: rgba(37,211,102,.12); color:#1a8f47; }\r\n.mlp-mobilebar a.mlp-mb-call { background: var(--mlp-bg-soft); color: var(--mlp-navy); }\r\n@media (max-width: 768px) {\r\n  .mlp-mobilebar { display: grid; }\r\n  .mlp-float { display: none; }\r\n  body { } \r\n  .manay-lp { padding-bottom: 72px; }\r\n}\r\n\r\n.mlp-awards-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\r\n.mlp-award {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 28px 22px; text-align:center; transition: transform .3s, box-shadow .3s;\r\n  position:relative; overflow:hidden;\r\n}\r\n.mlp-award:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-award::before { content:\"\"; position:absolute; top:0; left:0; right:0; height:3px; background:linear-gradient(90deg,var(--mlp-gold-lt),var(--mlp-gold)); }\r\n.mlp-award-img {\r\n  width: 90px; height: 90px; margin: 0 auto 16px; border-radius: 12px;\r\n  background: var(--mlp-bg-soft); display:grid; place-items:center; overflow:hidden;\r\n  border:1px dashed var(--mlp-line); color: var(--mlp-blue);\r\n}\r\n.mlp-award-img img { width:100%; height:100%; object-fit:contain; }\r\n.mlp-award h5 { font-size: 15.5px; margin-bottom: 6px; line-height:1.3; }\r\n.mlp-award span { font-size: 13px; color: var(--mlp-muted); }\r\n@media (max-width:880px){ .mlp-awards-grid { grid-template-columns: repeat(2,1fr); } }\r\n\r\n.mlp-video-wrap { max-width: 900px; margin: 46px auto 0; }\r\n.mlp-video {\r\n  position: relative; padding-top: 56.25%; border-radius: var(--mlp-radius);\r\n  overflow: hidden; box-shadow: var(--mlp-shadow-lg); background: var(--mlp-navy);\r\n}\r\n.mlp-video iframe, .mlp-video img { position:absolute; inset:0; width:100%; height:100%; border:0; object-fit:cover; }\r\n.mlp-video-placeholder {\r\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\r\n  gap: 16px; color:#fff; cursor:pointer;\r\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\r\n}\r\n.mlp-video-play {\r\n  width: 78px; height:78px; border-radius:50%; background: rgba(255,255,255,.95);\r\n  display:grid; place-items:center; transition: transform .3s, background .3s;\r\n}\r\n.mlp-video-placeholder:hover .mlp-video-play { transform: scale(1.08); background:#fff; }\r\n.mlp-video-play svg { margin-left: 4px; }\r\n.mlp-video-placeholder p { color: rgba(255,255,255,.85); font-size: 15px; font-family:var(--mlp-font-display); font-weight:500; }\r\n\r\n.mlp-logos { margin-top: 44px; -webkit-mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); overflow: hidden; }\r\n.mlp-logos-track { display: flex; gap: 56px; width: max-content; animation: mlp-marquee 38s linear infinite; }\r\n.mlp-logos:hover .mlp-logos-track { animation-play-state: paused; }\r\n.mlp-logo {\r\n  flex: 0 0 auto; height: 56px; width: 150px; display:grid; place-items:center;\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 10px;\r\n  color: var(--mlp-muted); font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\r\n  filter: grayscale(1); opacity:.7; transition: filter .3s, opacity .3s;\r\n}\r\n.mlp-logo img { max-width: 80%; max-height: 70%; object-fit:contain; }\r\n.mlp-logo:hover { filter: grayscale(0); opacity:1; }\r\n@keyframes mlp-marquee { from { transform: translateX(0); } to { transform: translateX(-50%); } }\r\n\r\n.mlp-photos { display:grid; grid-template-columns: 2fr 1fr 1fr; grid-template-rows: repeat(2, 200px); gap: 16px; margin-top:46px; }\r\n.mlp-photo {\r\n  border-radius: var(--mlp-radius); overflow:hidden; position:relative;\r\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\r\n  border:1px dashed var(--mlp-line); display:grid; place-items:center;\r\n}\r\n.mlp-photo img { width:100%; height:100%; object-fit:cover; }\r\n.mlp-photo--big { grid-row: span 2; }\r\n.mlp-photo-note { text-align:center; color: var(--mlp-muted); font-size:13px; padding: 12px; font-family:var(--mlp-font-display); font-weight:500; }\r\n.mlp-photo-note svg { display:block; margin:0 auto 8px; opacity:.5; }\r\n.mlp-photo-caption {\r\n  position:absolute; left:0; right:0; bottom:0; padding: 16px;\r\n  background: linear-gradient(transparent, rgba(4,30,66,.8)); color:#fff;\r\n  font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\r\n}\r\n@media (max-width:860px){\r\n  .mlp-photos { grid-template-columns: 1fr 1fr; grid-template-rows: repeat(3,160px); }\r\n  .mlp-photo--big { grid-row: span 2; grid-column: span 2; }\r\n}\r\n\r\n\r\n\/* ===================== DUZELTMELER v2 ===================== *\/\r\n\/* NAV: kalabaligi azalt, cakismayi onle *\/\r\n.manay-lp .mlp-nav-inner{ gap:14px; padding:10px 22px; }\r\n.manay-lp .mlp-nav-links{ gap:0; }\r\n.manay-lp .mlp-nav-links a{ padding:8px 9px; font-size:14px; }\r\n.manay-lp .mlp-nav-logo-img{ height:46px; }\r\n.manay-lp .mlp-nav-cta{ gap:8px; }\r\n.manay-lp .mlp-nav-video{ padding:8px 14px 8px 8px; font-size:13.5px; }\r\n.manay-lp .mlp-nav-contact-btn{ padding:9px 14px; font-size:13.5px; }\r\n.manay-lp .mlp-nav-btn{ padding:9px 16px; font-size:13.5px; }\r\n\/* Iletisim butonu yazisi her zaman gorunur + beyaz *\/\r\n.manay-lp .mlp-nav-contact-btn,\r\n.manay-lp .mlp-nav-contact-btn span,\r\n.manay-lp .mlp-nav-contact-btn svg{ color:#fff !important; }\r\n.manay-lp .mlp-nav-contact-btn .mlp-cta-long{ display:inline-block !important; color:#fff !important; }\r\n\/* Tagline'i daha erken gizle (cakisma engeli) *\/\r\n@media (max-width:1366px){ .manay-lp .mlp-nav-tagline{ display:none; } }\r\n@media (max-width:1200px){ .manay-lp .mlp-nav-video{ display:none; } }\r\n@media (max-width:1080px){\r\n  .manay-lp .mlp-nav-links{ display:none; position:absolute; top:100%; left:0; right:0; flex-direction:column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line); padding:12px 24px 18px; gap:2px; box-shadow:var(--mlp-shadow); }\r\n  .manay-lp .mlp-nav-links.mlp-open{ display:flex; }\r\n  .manay-lp .mlp-nav-links a{ padding:13px 14px; }\r\n  .manay-lp .mlp-nav-toggle{ display:block; }\r\n}\r\n\r\n\/* HERO: kompakt + ustten hizali *\/\r\n.manay-lp .mlp-hero{ padding:70px 0 60px; }\r\n.manay-lp .mlp-hero-grid{ align-items:start; }\r\n.manay-lp .mlp-hero-copy{ padding-top:6px; }\r\n.manay-lp .mlp-hero-card--form{ padding:20px 20px 16px; }\r\n.manay-lp .mlp-hero-card h3{ font-size:19px; margin-bottom:4px; }\r\n.manay-lp .mlp-hero-card p.mlp-card-sub{ margin-bottom:12px; font-size:13.5px; }\r\n.manay-lp .mlp-hero-stats{ margin-top:14px; padding-top:14px; }\r\n.manay-lp .mlp-hero-stats .mlp-stat b{ font-size:22px; }\r\n\/* HubSpot hero formunu kompaktla *\/\r\n.manay-lp .mlp-hero-card--form .hs-form-field{ margin-bottom:8px !important; }\r\n.manay-lp .mlp-hero-card--form .hs-form-field>label{ margin-bottom:3px !important; font-size:13px !important; line-height:1.2 !important; }\r\n.manay-lp .mlp-hero-card--form .hs-input:not([type=checkbox]):not([type=radio]){ padding:8px 10px !important; min-height:0 !important; font-size:14px !important; }\r\n.manay-lp .mlp-hero-card--form textarea.hs-input{ min-height:58px !important; height:58px !important; }\r\n.manay-lp .mlp-hero-card--form .hs_submit{ margin-top:6px !important; }\r\n.manay-lp .mlp-hero-card--form .hs-button{ padding:11px 22px !important; }\r\n.manay-lp .mlp-hero-card--form .hs_recaptcha{ margin:6px 0 !important; }\r\n\r\n\/* Ara CTA'larda iki buton hizalamasi *\/\r\n.manay-lp .mlp-steps-cta{ display:flex; gap:14px; justify-content:center; flex-wrap:wrap; }\r\n.manay-lp .mlp-footcta .mlp-btn{ margin:6px; }\r\n.manay-lp .mlp-jstep-cta{ display:flex; gap:12px; flex-wrap:wrap; }\r\n\r\n\/* RANDEVU POPUP *\/\r\n.manay-lp .mlp-meet-overlay{ position:fixed; inset:0; z-index:10000; background:rgba(2,15,40,.82); backdrop-filter:blur(6px); display:none; align-items:center; justify-content:center; padding:18px; opacity:0; transition:opacity .3s; }\r\n.manay-lp .mlp-meet-overlay.mlp-show{ display:flex; opacity:1; }\r\n.manay-lp .mlp-meet-modal{ background:#fff; border-radius:20px; width:100%; max-width:920px; max-height:92vh; overflow:auto; position:relative; padding:16px; box-shadow:var(--mlp-shadow-lg); transform:translateY(18px) scale(.98); transition:transform .35s cubic-bezier(.2,.8,.2,1); }\r\n.manay-lp .mlp-meet-overlay.mlp-show .mlp-meet-modal{ transform:none; }\r\n.manay-lp .mlp-meet-close{ position:absolute; top:10px; right:10px; width:38px; height:38px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:22px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:3; }\r\n.manay-lp .mlp-meet-close:hover{ background:var(--mlp-line); }\r\n.manay-lp .mlp-meet-modal .meetings-iframe-container{ width:100%; min-height:700px; }\r\n@media (max-width:600px){ .manay-lp .mlp-meet-modal .meetings-iframe-container{ min-height:560px; } }\r\n\r\n\r\n\/* ===== HubSpot form: ADAPTIF metin renkleri (zemine gore) ===== *\/\r\n\/* Beyaz kutu (alt iletisim formu) -> KOYU metin *\/\r\n.manay-lp .mlp-form-box .hbspt-form,\r\n.manay-lp .mlp-form-box .hs-form-field label,\r\n.manay-lp .mlp-form-box .hs-form-field>label,\r\n.manay-lp .mlp-form-box .hs-form-field legend,\r\n.manay-lp .mlp-form-box .hs-richtext,\r\n.manay-lp .mlp-form-box .hs-richtext p,\r\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display,\r\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display span,\r\n.manay-lp .mlp-form-box .hs-form-radio-display span,\r\n.manay-lp .mlp-form-box .hs-field-desc{ color:#021530 !important; }\r\n.manay-lp .mlp-form-box .hs-input,\r\n.manay-lp .mlp-form-box select.hs-input,\r\n.manay-lp .mlp-form-box textarea.hs-input{ color:#1a1a1a !important; }\r\n.manay-lp .mlp-form-box .hbspt-form a{ color:var(--mlp-blue) !important; text-decoration:underline; }\r\n\r\n\/* Koyu cam kart (hero formu) -> ACIK metin *\/\r\n.manay-lp .mlp-hero-card--form .hbspt-form,\r\n.manay-lp .mlp-hero-card--form .hs-form-field label,\r\n.manay-lp .mlp-hero-card--form .hs-form-field>label,\r\n.manay-lp .mlp-hero-card--form .hs-form-field legend,\r\n.manay-lp .mlp-hero-card--form .hs-richtext,\r\n.manay-lp .mlp-hero-card--form .hs-richtext p,\r\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display,\r\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display span,\r\n.manay-lp .mlp-hero-card--form .hs-field-desc{ color:#ffffff !important; }\r\n.manay-lp .mlp-hero-card--form .hbspt-form a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\r\n.manay-lp .mlp-hero-card--form .hs-input,\r\n.manay-lp .mlp-hero-card--form select.hs-input,\r\n.manay-lp .mlp-hero-card--form textarea.hs-input{ color:#1a1a1a !important; }\r\n\r\n\/* Hata mesajlari her iki zeminde okunur olsun *\/\r\n.manay-lp .mlp-form-box .hs-error-msg,\r\n.manay-lp .mlp-form-box .hs-error-msgs label{ color:#c0392b !important; }\r\n.manay-lp .mlp-hero-card--form .hs-error-msg,\r\n.manay-lp .mlp-hero-card--form .hs-error-msgs label{ color:#ffd9d2 !important; }\r\n\r\n\r\n\/* ===================== OZEL FORM (HubSpot API) ===================== *\/\r\n.manay-lp .mlp-cform{ display:flex; flex-direction:column; gap:12px; text-align:left; }\r\n.manay-lp .mlp-cform .mlp-field{ display:flex; flex-direction:column; gap:6px; }\r\n.manay-lp .mlp-cform .mlp-field label{ font-family:var(--mlp-font-display); font-weight:600; font-size:13.5px; }\r\n.manay-lp .mlp-cform .mlp-req{ color:#e2574c; }\r\n.manay-lp .mlp-cform input, .manay-lp .mlp-cform select, .manay-lp .mlp-cform textarea{\r\n  width:100%; box-sizing:border-box; font-family:var(--mlp-font-body); font-size:15px; color:#1a1a1a;\r\n  background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:11px 13px;\r\n  transition:border-color .2s, box-shadow .2s; outline:none; -webkit-appearance:none; appearance:none;\r\n}\r\n.manay-lp .mlp-cform select{ background-image:url(\"data:image\/svg+xml;utf8,<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%235b6678' stroke-width='2.4'><path d='M6 9l6 6 6-6'\/><\/svg>\"); background-repeat:no-repeat; background-position:right 10px center; padding-right:30px; }\r\n.manay-lp .mlp-cform textarea{ resize:vertical; min-height:62px; }\r\n.manay-lp .mlp-cform input:focus, .manay-lp .mlp-cform select:focus, .manay-lp .mlp-cform textarea:focus{\r\n  border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15);\r\n}\r\n.manay-lp .mlp-cform input::placeholder, .manay-lp .mlp-cform textarea::placeholder{ color:#9aa6b5; }\r\n.manay-lp .mlp-phone{ display:grid; grid-template-columns:120px 1fr; gap:8px; }\r\n.manay-lp .mlp-consent{ display:flex; align-items:flex-start; gap:9px; font-size:12.5px; line-height:1.5; cursor:pointer; }\r\n.manay-lp .mlp-consent input{ width:auto; margin-top:2px; flex:0 0 auto; accent-color:var(--mlp-blue); }\r\n.manay-lp .mlp-cform-submit{ width:100%; margin-top:4px; }\r\n.manay-lp .mlp-cform-msg{ display:none; font-size:14px; line-height:1.5; padding:11px 13px; border-radius:10px; }\r\n.manay-lp .mlp-cform-msg.is-ok{ display:block; background:rgba(37,170,93,.14); color:#1a8f47; }\r\n.manay-lp .mlp-cform-msg.is-err{ display:block; background:rgba(224,87,76,.14); color:#c0392b; }\r\n.manay-lp .mlp-cform .mlp-field.is-invalid input, .manay-lp .mlp-cform .mlp-field.is-invalid textarea, .manay-lp .mlp-cform .mlp-field.is-invalid select{ border-color:#e2574c; box-shadow:0 0 0 3px rgba(226,87,76,.15); }\r\n.manay-lp .mlp-cform .mlp-consent.is-invalid{ color:#e2574c; }\r\n.manay-lp .mlp-hp{ position:absolute !important; left:-9999px !important; top:-9999px !important; width:1px !important; height:1px !important; opacity:0 !important; pointer-events:none !important; }\r\n\/* Zemine gore etiket renkleri *\/\r\n.manay-lp .mlp-hero-card--form .mlp-cform label, .manay-lp .mlp-hero-card--form .mlp-consent{ color:#fff; }\r\n.manay-lp .mlp-hero-card--form .mlp-cform a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\r\n.manay-lp .mlp-form-box .mlp-cform label, .manay-lp .mlp-form-box .mlp-consent{ color:var(--mlp-ink); }\r\n.manay-lp .mlp-form-box .mlp-cform a{ color:var(--mlp-blue) !important; text-decoration:underline; }\r\n@media (max-width:380px){ .manay-lp .mlp-phone{ grid-template-columns:104px 1fr; } }\r\n\r\n\r\n\/* ===================== ULKE KODU SECICI (aranabilir + ozel) ===================== *\/\r\n.manay-lp .mlp-cc-wrap{ position:relative; }\r\n.manay-lp .mlp-cc-btn{ display:flex; align-items:center; gap:6px; width:100%; height:100%; min-height:46px; box-sizing:border-box; background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:0 9px; cursor:pointer; font-family:var(--mlp-font-body); font-size:14px; color:#1a1a1a; }\r\n.manay-lp .mlp-cc-btn .mlp-cc-flag{ font-size:17px; line-height:1; }\r\n.manay-lp .mlp-cc-btn .mlp-cc-code{ font-weight:700; }\r\n.manay-lp .mlp-cc-btn svg{ margin-left:auto; flex:0 0 auto; }\r\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15); }\r\n.manay-lp .mlp-cc-pop{ position:absolute; z-index:40; top:calc(100% + 6px); left:0; width:290px; max-width:82vw; background:#fff; border:1px solid var(--mlp-line); border-radius:12px; box-shadow:var(--mlp-shadow-lg); padding:8px; }\r\n.manay-lp .mlp-cc-search{ width:100%; box-sizing:border-box; border:1.5px solid var(--mlp-line) !important; border-radius:8px; padding:9px 11px !important; font-size:14px !important; color:#1a1a1a !important; outline:none; margin-bottom:6px; background:#fff !important; }\r\n.manay-lp .mlp-cc-search:focus{ border-color:var(--mlp-blue) !important; box-shadow:0 0 0 3px rgba(15,79,168,.12) !important; }\r\n.manay-lp .mlp-cc-opts{ list-style:none; margin:0; padding:0; max-height:240px; overflow:auto; }\r\n.manay-lp .mlp-cc-opts li{ display:flex; align-items:center; gap:9px; padding:9px 10px; border-radius:8px; cursor:pointer; font-size:14px; color:#1a1a1a; }\r\n.manay-lp .mlp-cc-opts li:hover, .manay-lp .mlp-cc-opts li.is-active{ background:var(--mlp-bg-soft); }\r\n.manay-lp .mlp-cc-opts li .mlp-cc-flag{ font-size:17px; line-height:1; }\r\n.manay-lp .mlp-cc-opts li .mlp-cc-d{ margin-left:auto; color:var(--mlp-muted); font-weight:600; }\r\n.manay-lp .mlp-cc-opts li.mlp-cc-custom{ color:var(--mlp-blue); font-weight:600; border-bottom:1px solid var(--mlp-line); border-radius:0; margin-bottom:4px; }\r\n.manay-lp .mlp-cc-empty{ padding:12px 10px; color:var(--mlp-muted); font-size:13px; text-align:center; }\r\n\r\n\r\n\/* ================= TEMA SIZINTISI KORUMASI (canli = tasarim) ================= *\/\r\n\/* Ekko temasinin .container h1\/h2 ... !important kurallarini etkisizlestir *\/\r\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5,.manay-lp h6{\r\n  font-family:var(--mlp-font-display) !important; letter-spacing:-.01em;\r\n}\r\n.manay-lp p,.manay-lp li,.manay-lp a,.manay-lp span,.manay-lp label,\r\n.manay-lp input,.manay-lp select,.manay-lp textarea,.manay-lp button{ font-family:var(--mlp-font-body); }\r\n.manay-lp .mlp-hero h1{ font-size:clamp(30px,3.6vw,46px) !important; line-height:1.12 !important; font-weight:800 !important; margin-bottom:20px !important; }\r\n.manay-lp .mlp-hero h1 .mlp-accent{ white-space:nowrap; }\r\n.manay-lp .mlp-h2{ font-size:clamp(28px,4vw,42px) !important; line-height:1.18 !important; font-weight:700 !important; }\r\n.manay-lp .mlp-form-copy h2{ font-size:clamp(28px,4vw,40px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-footcta h2{ font-size:clamp(26px,4vw,38px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-split h3{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-jstep h4{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-bento-card h3{ font-size:23px !important; line-height:1.15 !important; }\r\n\/* Hero dikey hizalama net + tema margin sizintilarini sifirla *\/\r\n.manay-lp .mlp-hero-grid{ align-items:start !important; }\r\n.manay-lp .mlp-hero-copy{ margin-top:0 !important; padding-top:0 !important; }\r\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-top:0 !important; }\r\n.manay-lp .wpb_wrapper{ margin:0 !important; }\r\n\r\n\r\n\/* ================= v3 D\u00dcZELTMELER ================= *\/\r\n\/* Hero metni SOLA hizali (tema ortalamasini ez) + trust ACIK renk *\/\r\n.manay-lp .mlp-hero-copy{ text-align:left !important; }\r\n.manay-lp .mlp-hero-copy .mlp-hero-cta{ justify-content:flex-start !important; }\r\n.manay-lp .mlp-hero-trust{ justify-content:flex-start !important; }\r\n.manay-lp .mlp-hero-trust, .manay-lp .mlp-hero-trust > div, .manay-lp .mlp-hero-trust span{ color:rgba(255,255,255,.9) !important; }\r\n\r\n\/* KVKK \/ consent metni zemine gore okunur *\/\r\n.manay-lp .mlp-hero-card--form .mlp-consent, .manay-lp .mlp-hero-card--form .mlp-consent span{ color:#fff !important; }\r\n.manay-lp .mlp-form-box .mlp-consent, .manay-lp .mlp-form-box .mlp-consent span{ color:var(--mlp-ink) !important; }\r\n\r\n\/* Checkbox: native g\u00f6r\u00fcn\u00fcm + accent (appearance:none sizintisini ez) *\/\r\n.manay-lp .mlp-cform input[type=checkbox]{\r\n  -webkit-appearance:auto !important; appearance:auto !important;\r\n  width:18px !important; height:18px !important; min-height:0 !important;\r\n  padding:0 !important; margin:2px 0 0 !important; flex:0 0 auto !important;\r\n  accent-color:var(--mlp-blue) !important; background:#fff; border-radius:4px; cursor:pointer;\r\n}\r\n\r\n\/* Pasif input HAFIF GRI, focus'ta beyaz\/aktif *\/\r\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search),\r\n.manay-lp .mlp-cform textarea,\r\n.manay-lp .mlp-cform .mlp-cc-btn{ background:#eef2f8 !important; }\r\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search):focus,\r\n.manay-lp .mlp-cform textarea:focus,\r\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ background:#fff !important; }\r\n\r\n\r\n\/* ===== CRO snippet (65250\/65251) bu LP'de ETKISIZ ===== *\/\r\n.page-id-65496 .cro-roi-badge,\r\n.page-id-65496 .cro-social-proof,\r\n.page-id-65496 .cro-form-trust,\r\n.page-id-65496 .cro-bridge-text,\r\n.page-id-65496 .cro-roi-stat,\r\n.page-id-65496 .cro-faq-cta,\r\n.page-id-65496 #cro-mobile-sticky,\r\n.page-id-65496 #mcpa-unbounce-header,\r\n.page-id-65496 [id*=\"unbounce\"],\r\n.page-id-65496 [id^=\"mcpa-\"]{ display:none !important; }\r\n\r\n\r\n\/* ===== v4: form line-height + sol hero dolgunlugu ===== *\/\r\n\/* Form alaninda line-height 1.3 *\/\r\n.manay-lp .mlp-hero-card--form, .manay-lp .mlp-form-box,\r\n.manay-lp .mlp-cform, .manay-lp .mlp-cform label, .manay-lp .mlp-consent,\r\n.manay-lp .mlp-form-box h3, .manay-lp .mlp-form-box .mlp-fsub,\r\n.manay-lp .mlp-hero-card h3, .manay-lp .mlp-hero-card .mlp-card-sub{ line-height:1.3 !important; }\r\n\r\n\/* Sol hero blogu daha dolgun (buyuk baslik + acik araliklar) *\/\r\n.manay-lp .mlp-hero{ padding:82px 0 74px !important; }\r\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-bottom:26px !important; }\r\n.manay-lp .mlp-hero h1{ font-size:clamp(34px,4.6vw,56px) !important; line-height:1.14 !important; margin-bottom:26px !important; }\r\n.manay-lp .mlp-hero-sub{ font-size:20px !important; line-height:1.8 !important; max-width:560px !important; margin-bottom:44px !important; }\r\n.manay-lp .mlp-hero-cta{ margin-bottom:46px !important; }\r\n.manay-lp .mlp-hero-cta .mlp-btn{ padding:18px 34px !important; font-size:16.5px !important; }\r\n.manay-lp .mlp-hero-trust{ gap:28px !important; }\r\n.manay-lp .mlp-hero-trust > div{ font-size:15px !important; }\r\n@media (max-width:560px){\r\n  .manay-lp .mlp-hero-sub{ font-size:17px !important; line-height:1.7 !important; margin-bottom:30px !important; }\r\n  .manay-lp .mlp-hero-cta{ margin-bottom:30px !important; }\r\n}\r\n\r\n\r\n\/* ===== K\u0130MLER \u0130\u00c7\u0130N bento \u2014 yenilenmi\u015f (Collie tarz\u0131 temiz) ===== *\/\r\n.manay-lp .mlp-bento{ grid-auto-rows:250px; gap:20px; }\r\n.manay-lp .mlp-bento-card{ padding:30px; border-radius:26px; }\r\n.manay-lp .mlp-bento-card h3{ font-size:24px !important; margin:18px 0 8px !important; line-height:1.16 !important; }\r\n.manay-lp .mlp-bento-card p{ font-size:15.5px; line-height:1.6; }\r\n.manay-lp .mlp-bento-card .mlp-bento-ic{ width:54px; height:54px; border-radius:15px; }\r\n\/* Lacivert kartlar: zengin degrade + alt\u0131n aksan *\/\r\n.manay-lp .mlp-bento-card.is--navy{ background:linear-gradient(160deg,#0E3F83 0%,#041E42 100%) !important; color:#fff; }\r\n.manay-lp .mlp-bento-card.is--navy h3{ color:#fff !important; }\r\n.manay-lp .mlp-bento-card.is--navy p{ color:rgba(255,255,255,.85) !important; }\r\n.manay-lp .mlp-bento-card.is--navy .mlp-bento-stat{ color:var(--mlp-gold) !important; }\r\n\/* Mint ye\u015fil kart *\/\r\n.manay-lp .mlp-bento-card.is--mint{ background:#bfe9d0; color:var(--mlp-navy); }\r\n.manay-lp .mlp-bento-card.is--mint h3{ color:var(--mlp-navy) !important; }\r\n.manay-lp .mlp-bento-card.is--mint p{ color:rgba(4,30,66,.72); }\r\n\/* Amber kartta ikon chip kontrast\u0131 (lacivert chip + alt\u0131n ikon) *\/\r\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic{ background:var(--mlp-navy); }\r\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic svg [stroke]{ stroke:var(--mlp-gold); }\r\n\/* Krem kart biraz daha s\u0131cak *\/\r\n.manay-lp .mlp-bento-card.is--soft{ background:#f2efe8; }\r\n\r\n\r\n\/* ===== MOB\u0130L: \u00e7ift i\u00e7erik temizli\u011fi ===== *\/\r\n\/* Alt sticky bar 2'li (WhatsApp + \u0130leti\u015fim) *\/\r\n.manay-lp .mlp-mobilebar{ grid-template-columns:1fr 1fr !important; }\r\n\/* Mobilde \u00fcstte sadece logo + sayfa i\u00e7i men\u00fc; CTA butonlar\u0131n\u0131 gizle *\/\r\n@media (max-width:768px){\r\n  .manay-lp .mlp-nav-cta{ display:none !important; }\r\n  .manay-lp .mlp-nav-inner{ padding:10px 16px !important; }\r\n}\r\n\r\n\r\n\/* ===== v6: mobil tagline + ileti\u015fim modal\u0131 ===== *\/\r\n\/* \"Amerika'daki Mali M\u00fc\u015faviriniz\" mobilde de g\u00f6r\u00fcns\u00fcn *\/\r\n@media (max-width:768px){\r\n  .manay-lp .mlp-nav-tagline{ display:block !important; font-size:10.5px !important; line-height:1.2 !important; padding-left:10px !important; }\r\n  .manay-lp .mlp-nav-logo-img{ height:40px !important; }\r\n  .manay-lp .mlp-nav-brand{ gap:10px !important; }\r\n}\r\n\/* Alt bar \u0130leti\u015fim butonu (a ile ayn\u0131 g\u00f6r\u00fcn\u00fcm) *\/\r\n.manay-lp .mlp-mobilebar button.mlp-mb-form{\r\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\r\n  padding:8px 4px; border:0; cursor:pointer; width:100%; border-radius:10px;\r\n  font-family:var(--mlp-font-display); font-weight:600; font-size:12px; text-align:center;\r\n  background:linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color:var(--mlp-navy);\r\n}\r\n\r\n\/* \u0130LET\u0130\u015e\u0130M MODALI (mobil bottom-sheet) *\/\r\n.manay-lp .mlp-cmodal-overlay{ position:fixed; inset:0; z-index:10001; background:rgba(2,15,40,.55); backdrop-filter:blur(4px); display:none; align-items:flex-end; justify-content:center; padding:0; opacity:0; transition:opacity .25s; }\r\n.manay-lp .mlp-cmodal-overlay.mlp-show{ display:flex; opacity:1; }\r\n.manay-lp .mlp-cmodal{ position:relative; width:100%; max-width:520px; background:#fff; border-radius:22px 22px 0 0; padding:6px 10px calc(14px + env(safe-area-inset-bottom)); box-shadow:0 -12px 44px -12px rgba(4,30,66,.5); transform:translateY(24px); transition:transform .3s cubic-bezier(.2,.8,.2,1); }\r\n.manay-lp .mlp-cmodal-overlay.mlp-show .mlp-cmodal{ transform:none; }\r\n.manay-lp .mlp-cmodal-close{ position:absolute; top:8px; right:10px; width:34px; height:34px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:20px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:2; }\r\n.manay-lp .mlp-cmodal-head{ font-family:var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em; text-transform:uppercase; color:var(--mlp-muted); padding:16px 14px 8px; }\r\n.manay-lp .mlp-cmodal-row{ display:flex; align-items:center; gap:14px; padding:14px; border-top:1px solid var(--mlp-line); }\r\n.manay-lp .mlp-cmodal-flag{ font-size:26px; flex:0 0 auto; line-height:1; }\r\n.manay-lp .mlp-cmodal-info{ flex:1; display:flex; flex-direction:column; }\r\n.manay-lp .mlp-cmodal-info small{ font-size:12.5px; color:var(--mlp-muted); }\r\n.manay-lp .mlp-cmodal-info b{ font-size:18px; color:var(--mlp-navy); font-family:var(--mlp-font-display); font-weight:700; }\r\n.manay-lp .mlp-cmodal-wa{ display:flex; align-items:center; justify-content:center; gap:9px; padding:15px; font-family:var(--mlp-font-display); font-weight:700; font-size:15px; color:#1a8f47; border-top:1px solid var(--mlp-line); }\r\n.manay-lp .mlp-cmodal-cta{ width:calc(100% - 20px); margin:10px 10px 4px; padding:15px; font-size:15.5px; }\r\n\r\n\r\n\/* ===== v7: MOB\u0130LDE NAV SAB\u0130T (fixed) ===== *\/\r\n\/* CRO snippet'i mobilde body\/main'e overflow-x:hidden veriyor; bu sticky'yi bozar.\r\n   fixed ata overflow'undan etkilenmez -> men\u00fc scroll'da sabit kal\u0131r. *\/\r\n@media (max-width:768px){\r\n  .manay-lp .mlp-nav{ position:fixed !important; top:0; left:0; right:0; }\r\n  .manay-lp{ padding-top:62px; }   \/* nav y\u00fcksekli\u011fi kadar bo\u015fluk *\/\r\n}\r\n\r\n\r\n\/* ===== v8: mobil fixed-nav bo\u015flu\u011fu d\u00fczeltme (beyaz bo\u015fluk -> hero'nun i\u00e7inde) ===== *\/\r\n@media (max-width:768px){\r\n  .manay-lp{ padding-top:0 !important; }              \/* beyaz bo\u015flu\u011fu kald\u0131r *\/\r\n  .manay-lp .mlp-hero{ padding-top:100px !important; } \/* nav y\u00fcksekli\u011fi kadar offset, ama LAC\u0130VERT zeminde *\/\r\n  \/* tema wrapper'lar\u0131nda \u00fcst bo\u015fluk kalmas\u0131n *\/\r\n  .page-id-65496 #wrapper, .page-id-65496 #primary, .page-id-65496 #main,\r\n  .page-id-65496 #single-page, .page-id-65496 #single-page > .container,\r\n  .page-id-65496 .single-page-content{ padding-top:0 !important; margin-top:0 !important; }\r\n}\r\n\r\n\r\n\/* ===== v9: mobil nav bo\u015flu\u011fu K\u00d6KTEN \u00e7\u00f6z\u00fcm + anchor offset ===== *\/\r\n\/* CRO snippet'i body\/main'e overflow-x:hidden veriyordu -> sticky'yi bozuyor + bo\u015fluk.\r\n   clip ile de\u011fi\u015ftir: yatay ta\u015fmay\u0131 yine engeller AMA sticky'yi bozmaz. *\/\r\n@media (max-width:768px){\r\n  html, body, main{ overflow-x:clip !important; }\r\n  \/* nav tekrar sticky (ak\u0131\u015fta, bo\u015fluksuz) *\/\r\n  .manay-lp .mlp-nav{ position:sticky !important; top:0; }\r\n  .manay-lp{ padding-top:0 !important; }\r\n  .manay-lp .mlp-hero{ padding-top:54px !important; }\r\n  \/* tema wrapper zincirinde \u00fcst bo\u015fluk b\u0131rakma *\/\r\n  .page-id-65496 #wrapper, .page-id-65496 #primary, .page-id-65496 #main,\r\n  .page-id-65496 #single-page, .page-id-65496 #single-page > .container,\r\n  .page-id-65496 .single-page-content, .page-id-65496 .wpb-content-wrapper,\r\n  .page-id-65496 .vc_row, .page-id-65496 .wpb_column, .page-id-65496 .vc_column-inner,\r\n  .page-id-65496 .wpb_wrapper, .page-id-65496 .wpb_raw_code{\r\n    margin-top:0 !important; padding-top:0 !important;\r\n  }\r\n}\r\n\/* Men\u00fc linkleri ba\u015fl\u0131\u011f\u0131n alt\u0131na d\u00fczg\u00fcn insin (anchor offset) *\/\r\n.manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:96px; }\r\n@media (max-width:768px){ .manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:78px; } }\r\n\r\n\/* ===== Journey sticky hardening (WP wrapper \/ CRO overflow fix) ===== *\/\r\n.page-id-65496 html,\r\n.page-id-65496 body,\r\n.page-id-65496 #wrapper,\r\n.page-id-65496 #primary,\r\n.page-id-65496 #main,\r\n.page-id-65496 #single-page,\r\n.page-id-65496 .content-area,\r\n.page-id-65496 .site-main,\r\n.page-id-65496 .wpb-content-wrapper,\r\n.page-id-65496 .vc_row,\r\n.page-id-65496 .wpb_column,\r\n.page-id-65496 .vc_column-inner,\r\n.page-id-65496 .wpb_wrapper,\r\n.page-id-65496 .wpb_raw_code {\r\n  overflow: visible !important;   \/* sticky needs no overflow:hidden ancestor *\/\r\n  overflow-x: clip !important;    \/* still prevent horizontal scroll without killing sticky *\/\r\n}\r\n\/* Ensure the journey track keeps its JS-set height and the pin can stick *\/\r\n.manay-lp .mlp-journey-track { position: relative; }\r\n.manay-lp .mlp-journey-pin { position: -webkit-sticky; position: sticky; top: 0; }\r\n@media (max-width: 900px){\r\n  \/* on mobile the module is static (JS already handles this) \u2014 leave as-is *\/\r\n  .manay-lp .mlp-journey-pin { position: static; }\r\n}\r\n\r\n\/* Tema kaynakl\u0131 nav tik sembollerini engelle *\/\r\n.manay-lp .mlp-nav-links li::before,\r\n.manay-lp .mlp-nav-links li::after,\r\n.manay-lp .mlp-nav-links a::before { content: none !important; }\r\n\/* Tema kaynakl\u0131 header margin s\u0131z\u0131nt\u0131s\u0131n\u0131 engelle *\/\r\n.manay-lp .mlp-nav { margin: 0 !important; }\r\n.manay-lp .mlp-nav-links { margin: 0 !important; padding: 0 !important; }\r\n\/* Scroll'da nav koyula\u015f\u0131nca butonlar\u0131 okunakl\u0131 tut *\/\r\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn {\r\n  background: var(--mlp-gold) !important;\r\n  color: var(--mlp-navy) !important;\r\n  border-color: var(--mlp-gold) !important;\r\n}\r\n.mlp-nav--scrolled .mlp-nav-video {\r\n  background: rgba(255,255,255,.10) !important;\r\n  color: #fff !important;\r\n  border-color: rgba(255,255,255,.55) !important;\r\n}\r\n\/* \"Bizi Tan\u0131y\u0131n\" \u2014 koyu arka plan, beyaz okunakl\u0131 yaz\u0131 *\/\r\n.mlp-nav-video { background: var(--mlp-navy) !important; border-color: var(--mlp-navy) !important; }\r\n.mlp-nav-video, .mlp-nav-video .mlp-cta-long { color: #fff !important; }\r\n<\/style>\r\n\r\n<div class=\"manay-lp\">\r\n\r\n<!-- Schema.org: Service -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"Service\",\r\n  \"name\": \"Doing Business in the US \u2014 Tax, Accounting & Compliance Services\",\r\n  \"description\": \"ABD'de faaliyet g\u00f6steren T\u00fcrk giri\u015fimciler ve \u015firketler i\u00e7in muhasebe, vergi planlamas\u0131, bordro y\u00f6netimi, sales tax uyumu ve CFO dan\u0131\u015fmanl\u0131\u011f\u0131.\",\r\n  \"provider\": {\r\n    \"@type\": \"AccountingService\",\r\n    \"name\": \"Manay CPA\",\r\n    \"url\": \"https:\/\/www.manaycpa.com\",\r\n    \"telephone\": \"+14049001040\",\r\n    \"address\": {\r\n      \"@type\": \"PostalAddress\",\r\n      \"addressCountry\": \"US\"\r\n    }\r\n  },\r\n  \"areaServed\": \"Worldwide\",\r\n  \"serviceType\": \"US Business Accounting and Tax Services\"\r\n}\r\n<\/script>\r\n\r\n<!-- Schema.org: FAQPage -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Amerika'da i\u015f yaparken ne kadar kurumlar vergisi \u00f6denirim?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Federal kurumlar vergisi oran\u0131 %21'dir (C-Corp i\u00e7in). LLC'ler pass-through vergilendirme yap\u0131s\u0131na sahip olup sahip d\u00fczeyinde vergilendirilir. Eyalet bazl\u0131 vergiler %0 ile %12 aras\u0131nda de\u011fi\u015fir. Vergi optimizasyonu do\u011fru yap\u0131 ve planlama ile m\u00fcmk\u00fcnd\u00fcr.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Muhasebemi ABD'de mi, T\u00fcrkiye'de mi yapmal\u0131y\u0131m?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yasal y\u00fck\u00fcml\u00fcl\u00fckleriniz ABD merkezlidir; ABD'de faaliyetiniz varsa ABD muhasebesi zorunludur. T\u00fcrkiye'deki muhasebeci, ABD'ye \u00f6zg\u00fc GAAP, IRS gereksinimleri ve federal beyanlar konusunda sizi temsil edemez.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"ABD'de \u00e7al\u0131\u015fan\u0131m veya contractor'\u0131m var, bordro zorunlu mu?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet. W-2 \u00e7al\u0131\u015fanlar i\u00e7in federal ve eyalet bordro vergileri, \u00e7al\u0131\u015fan sigortalar\u0131 ve periyodik beyanlar zorunludur. 1099 contractor \u00f6demeleri de IRS'e bildirilmek zorundad\u0131r. Bordro hatalar\u0131n\u0131n cezas\u0131 y\u00fcksektir.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Sales tax y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcm var m\u0131, nas\u0131l anlar\u0131m?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"ABD'de belirli bir eyalette fiziksel varl\u0131k veya ekonomik e\u015fik a\u015f\u0131ld\u0131\u011f\u0131nda (economic nexus) sales tax y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. 2018'den itibaren online sat\u0131\u015flar da dahildir. Hangi eyaletlerde y\u00fck\u00fcml\u00fc oldu\u011funuzu nexus analizi ile belirleriz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Transfer fiyatland\u0131rmas\u0131 beni etkiler mi?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"T\u00fcrkiye'deki ana \u015firketinizle ABD \u015firketiniz aras\u0131nda i\u015flem yap\u0131yorsan\u0131z, bu i\u015flemler arm's length (piyasa fiyat\u0131) ilkesine uygun olmal\u0131d\u0131r. Uyumsuzluk halinde IRS cezalar\u0131 a\u011f\u0131r olabilir; belgelendirme kritiktir.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Y\u0131ll\u0131k federal vergi beyan\u0131 ne zaman verilir?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"C-Corp i\u00e7in 15 Nisan (uzat\u0131labilir: 15 Ekim). LLC i\u00e7in sahip beyannamesi 15 Nisan. S-Corp\/Partnership i\u00e7in 15 Mart. Eyalet beyanlar\u0131n\u0131n tarihleri farkl\u0131l\u0131k g\u00f6sterebilir; takvimi sizin i\u00e7in y\u00f6netiriz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00c7ok eyaletli faaliyet g\u00f6steriyorum, ne yapmal\u0131y\u0131m?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Her eyaletin farkl\u0131 gelir vergisi, sales tax ve raporlama gereksinimleri vard\u0131r. Nexus olu\u015ftu\u011fu eyalette kay\u0131t yapt\u0131rmak ve beyan vermek zorunludur. \u00c7ok eyaletli uyum haritas\u0131 \u00e7\u0131kar\u0131r ve her eyalet i\u00e7in s\u00fcreci y\u00f6netiriz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"FBAR ve FATCA nedir, beni ilgilendiriyor mu?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"ABD'li ki\u015filerin yurt d\u0131\u015f\u0131nda 10.000 dolar \u00fczeri finansal hesab\u0131 varsa FBAR bildirimi zorunludur. FATCA ise yabanc\u0131 finans kurumlar\u0131n\u0131n ABD m\u00fckellefi hesaplar\u0131n\u0131 IRS'e bildirmesini gerektirir. Bu y\u00fck\u00fcml\u00fcl\u00fckleri takip eder ve zaman\u0131nda dosyalar\u0131z.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"ABD'deki i\u015fimi uzaktan y\u00f6netebilir miyim?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet. Muhasebe, beyanlar, bordro ve vergi dan\u0131\u015fmanl\u0131\u011f\u0131 tamamen uzaktan y\u00fcr\u00fct\u00fcl\u00fcr. ABD'ye gitmenize gerek yok.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00dccretlendirme nas\u0131l?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Saatlik de\u011fil, sabit paket fiyatla \u00e7al\u0131\u015f\u0131r\u0131z. Hizmet kapsam\u0131n\u0131 belirledikten sonra net teklif veririz; ay ortas\u0131nda s\u00fcrpriz fatura yoktur.\" }\r\n    }\r\n  ]\r\n}\r\n<\/script>\r\n\r\n  <nav class=\"mlp-nav\" id=\"mlpNav\">\r\n    <div class=\"mlp-nav-inner\">\r\n      <a href=\"https:\/\/www.manaycpa.com\/tr\/\" class=\"mlp-nav-brand\" aria-label=\"Manay CPA\">\r\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-dark\" 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alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\r\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-light\" 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1VoTEWi+nrv9xYpWuX1GOc22\/qSbwTrqs2i3ttalsv1gOxEM49ahBvNq7RAvARgDM4t280TwJNJpNuNBrNq6mp2apWLOag5AH4jBDOtGQy2dcCKlltbS1TbvaHkMmk0d+\/GcCFnNuXcG6\/HY\/HQ9pDpSL7Lfj7qAjcJ6navysqh+YkRr8oC\/R1D8CMDqyqiwD8lyEa9Iq6LhYrXghAlpeXYx9ePRmLxULV1dW7lSdJv17H\/FzUS+8Ji8fjTNncXwEMDdgpAFzKuf11Nf6EdOqg+j8MfsBvNju9uJ\/OQ4Oz\/O2givRpr3BV1apZ8LeWzPFSb3HPKSwsHKfmBwqo7AMCoiVitrLy5SUAbgLwq8WLK\/6aRZWyVCqVVgrzq8b30VsDt3aCioXhZn0TGbejZjKwdyaGsTd6M4BLA+JBp7yVcG4\/F41G82CcBAoA1dXVzbFYLMy5\/YxarYSMwTcM4Nvwt1f6zIQYj8etZDLprl9f+98ApgVWvgzAlzi3\/6zay0omk24qlUqPHTtW1tbWNgnhfBlAkdHG5kBRBHU6az\/r3zOy9PejOjAm\/MHoO9IQcOcrL1mHtgSNvvOg8oCYJ3V+PhKJDFX3hPU2O62qWvV9tD5nR09CF3Bu3xe0061btzJlp5+HX8k2m51GjWDv\/rQvPySL52HHwbyhIUxLDPFqfoYLwH7uuWVzA6Kb6K0CQrlVvYqKyvMAFMDfQ0wDOFdtU7QoRe2CrapadY5SmK6xUq\/i3F6JjmdJtIcEgAULSt9VRm127KMBQHkDguLhPAA\/Vtdviod3Tj01Vsq5vTEWi4Wrq6ubkWVLQokSBiBhrNr0numXo9HoYX3IC2Elk0lPCGcSgO+jdf2AMIBrObcfjUQiA1R7tbiMk8mkjEajQwD8HHsHCOrfxxYVFQ3NIkL748A8MZvoNYKRzw8IMX0vbubcXqVTFjv4+Z7aktsEoMJYpbsADq2qWnUa\/FinUG+y01mzZh0OP+bKtNMQgBs5tx+KRqN5QTstLS31lAfi59kWQ+rxkHfeeYf3w3moqbPf0BCvZW30e23\/MZIBfURAGIPaucZqW3sUJqiBjgGt9q0uyjIB39nZqnLVqlWfAngv8OcJM2bMsPXEpc7YSAvh5AO4L8sgvBXAaatXr35XC422Pk9FZFuc22vhR3jrVZ8LYFhFReUl8N3EfSGTRk8s\/60mPTNlcCnn9m9VemBzG4LzSgCTsHedDP2+o5YsWXqcXkH2o\/4dyjJJjdP2ZT6XTCal2iosN4SYtt+asrKSX+5vITZjJciUFwIBr8ZXAcj9qaXSwwscC4BcuvTF7wMYFrDTlzm3f6IWBemg16K8vNyrqlp1Bfy4KTeLnXoARjz33LLj+6Gd7urk92MAPFX1s7CNuU73hzlKcLi9vA3Nei\/dZju5ZKTaW2CpTmYZkyaDn8qnByQdJHYM1MFWxgr9w+Liwsc70SjMTIx\/B54bU1n5csuZGLW1tUwNwn8PrP60C\/hznNtv7Us8ZDH03xm\/63t2ydy5cwf3gXx6lkwmXbWq+yoy20RMeW++Y4hLc6KxUqmUp0pY3xAQD+ZBabp95hv2019IZVl9jVAZFi1\/10Js8eKKy5RXLTjBXa1W1MB+BvDqE2\/nzDnhGSWg9QDHAJymPGm9wYZZKpVKz5w5cwz8WAVpfA8XwLfasFOWTCZlfn7+SPgB0GbdF9NO9YKotB\/aaVMWz8DwgxB6IQDs2WdfiMGPUXHRuj6QOfdNVfdGoneOo5augmrUe\/G6q1x8zqlcpfIHZXnq0MBrAOALAAYgk08NAItqa2t3qaDETlnZGJ25zviz9pBMBIDJkyeHk8mku3hxxW8BRNB6Dz8E4ErO7ar9EQ96lci5vRTAa8b9cgFMXLy44mz08nx6de3W0qUvng+\/eIxrTGAPc27XZCsCpmzAq6x8OQFgpDEwmwO7OXmeEfBc9V3VoIRzaemJj6rVnWkfw4cOHTo8MDG6ahvoe0b7abtNcm4vP5BCbKYAf+ONN3bCj+fRfScNwK6oqDwDvWAbQ09Ky5a9dB4yFTm1aH2cc7u6DTsNAfCWL1\/xQwCHoHWV3DbttDenuB4AOztzbjJE3GcCoiRbJsbI5ctXTO2FXh8tHDxdzVMIp0gIZ4EQzkQVGNrlgiiXGkzqwUytVIKrnXEAsGvXLv0aC8B5Ae+DhJ8+hS5yi74ZEBBQKzbU1dXtEcI5HX6Ou86X13v4D+jAqv0N5NMDEPz0RfNzJfwAzb4wKXqBe6kH2N9m6wTGVlEB\/EwVM1tA59S\/HxiY5xYUFBzRXR0rB\/oS1q1b9xH8FEqzL9nLlr00TLeNsi+p4o4mGG3I4JcV\/iE6p44GA7DIGHf0PfgyAJnrNmxMSl\/OMhnd1oZNWalUyhXCmao8FGY9EwbgLgDvBux0thDOkehfZeuzBUwOPVA7SyaTrtpaPjUwzzkA1hv9QYu9gl7k9WklHNQBd39csmTpRvgVe5cAeF0I53sAZFd7InIxiFKqhggKiEMAoKGhgQGQ6mS\/goC6rFExA50RPBkcPIBMNUrT0CYDsKLR6Ag1IJgplyEAb5aVlVwdj8dDwb3RDq4mPQAoKyv5u+oAYeO+lQrhHNtb05C0oBLC+Rr8iHbTvbiac3t1tntZW1vLjIE7bHhlLADrOLe\/BeBFZFyWaQBDUqmq09G7gvYOCH3uhRDOCWgdGyJVe41Ur2OpVEpXP\/wuWm\/7WAD+wrn91sGmQqtgX3nOOWdVKkFjCoiTi4qKxueyDRsBpqXw99RNO63h3H7J9Bga\/0+vcm+D7ymVxvjwOuf2FfCDS007HQi\/pg3r65kBRqC4yDKujjzAe2UBYJWVL5+iFp2uYdfPwQ\/SNhdiABDthcKhQBUnXAPgKgCHqe+Zhr99\/hvDE9FldpSrBro2sHIB1BbGxIkT9b+\/iMz+ozaQRQA6\/aAeowx2PVqnXwHAdPiBfL8CcCRa1\/33AFyocuGDgqjDq3MlPj4A8LQxwLvwszsuUeKrVw02OgNFCOcK+EWjTLciACSzfS9jMP8y\/LgGc7\/eU52Jwa8AyNC6fsgXe8NqtxO9EDfAz7H3Am07AgDWrl0bBiDvvffB0+GnzpqF2PZAFWI7wDLwra5Fbd01Yu9tjMFLliz9fA7bsC4aNVGNL6FAX34EWbYRDTs9B5mDokLG\/7tKPf7T8GZoO\/0C\/EJ6\/cVO41nGx9EH+Z7nGb\/r932ipGTey\/Dj0czD5WaqxVouBlKyLB6HB+CfEH0R\/O3+tDHf6O\/aWFZWckBxS71WQBgD+2vqMRT0QCxevFjf\/HOMSUfHGjxmrto72chx2mnz3wfwaVBIq5WJ6UrXg8WtnNsv72fqW3vcZdw3fe++pvLpe00wpZHq+k34xz+7aH00tATwfMD7AyhXuirH\/CtkAp+0t+cuzu0q+BUQlwD4JDBQxGbNmnV4H9\/G0BPe0fD3gGWWSY8DwIABA\/S\/rzEGWn0vHuHc\/vdBlIFvy4v3kGHD+h58JUcHcKa8CCH4FSfHGN6ckLGqzWqnyo1+G\/bOanmQc3tpIpGwSkrmvQD\/DBzLEHknCeEchb69jWElk0k3Pz9\/PIAvZRnvx2Vp133er2Qy6apA17MMOwsDaDj11NjzNTU1DvYOhj+moKCAI7cCKZmO41P9ebIQzl3K43AhMqUBzCJmIfX3LQC+pBadVr8REOXl5RIAiosL34Hvrjdv5mjVoJ4Qzgz4p2Ga2xdrObdr0br0c6cKiFdeeWUnMqmc+tqOU4OLbk\/d6TedcUbZjQeS+pbFA+ICYJzbKQA1xme7AMZVVa36InpJMKUhHr4GP93WNQZPPbG\/V1AQeV19d7PGRqi8vNxbsmTpzfD3613jXmwtLi78MfztpFB1dfV2+PuBrbYxli598bP6vfriqGys4r+ETIAxCwiIMQBQW1vbrMpdlwWEaacVYgva8DnnnLUS\/rkylnFNs9V2C3KpjLNRTfZaAMVoXTRK29yGtuy0svLlH8Ev3GUK5G0lJfOuA2A9+eSTITWhPWPYqavu27m90bO4v3a6fPmKhcYq2vQWjg+2a0fuFwAsW\/bSF5SXLW0I44rVq1freJO1Ae\/EyFSqKlfSvFuEgxonJwnh\/F5d8+WqrUyvuxYOFoBXAFx68slzZ3BuP9FFc2HuCgjNmDFjPlaq3GSEEEIH1nwWe29fPNGVE4NOlYF\/uqAJ12rZUIIMwPdWrFjR0FkuJPW9XGSqBJpq+btQaY29RDycBb8ugBtYiep2erW+vr5RBQBJ3f7q\/0YBXI3WLmELwA21tbXbYrGYNXToUN02j2DvbYzzushLlRMYAcZfaqePjzHa+2K0PhnSApDi3K7Wp8h25oSsgogfMj5fX+9lyK0zXrS9TYVfzM3N4smpra2t3dWGnU5Dphy4eaT5jTU1NVtjsZh19NFHaxvMZqdf6gd2CsNOWcBe99sroNrKgn94GQJtep\/x0tXG7\/o6pgM9GkjZSjhMnz79UCGcnwJYBz8Ad6ghiFhAOLwI4POc23M4t+\/bsGHDp8Z81bVupByzK2mc7vdOoLOOGDhwoBYQZxsGojv1U13Z4QzDejNwXeYemx4snuLcfuwgUt\/a6nBszpwT\/gHgQ7TOQZ+hJuWcPYjHEA8nwD9JE9j7fBPdjq\/7K4llVpbB5S7jnuutixWc2\/dr29G1B8rKSp4H8DFaH+Q0L1jVtK+gBw0hnEL4AcZtfcdxAKDKwJ+fZSz4U6D9O2vS0H3zr9i7tPWXZs6cOUatOHvajcxisZg58QwK2KG2043ttNOdypOgXx8GsIZz+y7tldSr65KSeSnVp007LVQF6fqynRYAmI3W22wtxd9SqapIR70COk5ACGe+Yfv6Hr5dUBB51mjHmiw2X9DT7ZFKpdIFBQVcCOeGF19cuR5+BhRH6xOcPcNTuBzA2ZzbJ3NuP6rHWXRyEkGv8kAYE3VwpT9oyZKlg1XhIPNmMwBvlZWVbEDrQLGu4q3gYBPwCDQqj0BnBJ+1ElexWEzn099piAc9QN2IHN3XN1ZlR8EPohuK1keaB3knuHJVruTvqAEnHRAR3wq8j1SBp9sBPInW7uE8qFS8vuYeNvrOBUbbBG0VAI4AwKqqVp0O31Ws7SgEYEtZWcnTyKRUdyZeIpGwVGnrFwzbTQPgy5a9dBFyYCtOe0qEcH4A4MSAvZlsCopkZadXwC9wl0brwMlrAn1WxmKxsNrGeNy4Z9pb0dft9OvI1BxBFq\/AyQfgFbjOaF8tIu6tr69vjEQiYQA444yy1wE0ZBMQ3enx0Yu9ZDLpTpo0aZAQztWpVNU6AD+DnzSQTTiEALysPA4lnNtPIRNoiX2cXt33BYTB21kMamRl5ctz0TqABAAq1AFUXea2MYJ53myj7XSnv0WnvqGT95+0F6K09MQ7AWw3VnCeWrF8UZXAzhkvhPbCTJ8+\/VD4e72Ho3WmSrYzAT40bVQN5scAuNnw8ujB+Q7O7dXteHv+jEyUu75nX1Eekd5evraVOEilUuni4uJh8LNN0Makpz0QwdMfW7wD1dXVu7uqLxkpuHcHPEsSwNWqumqPeSEMsXsCgJ9g76wrk48CdurOnj17AoBfYu9zMv6Hc\/uloJ0a48r\/Gm2h7fT8yZMnD+wD1Wb3slNVuCy4zSYD48DZHZnUjYyXEvhHd5uT7fbS0hPvg3\/abxoAJkyY8CGAzYG3OSYWiw1C60qhXSkctJcgJIRz0fr1tdXwt6cntSMcquEfKlisPA7MrELZEzezNwgI06swwfA+mJPPkkBn7HQCqZx7AqtnPVi8MXt2wS+VQXeFkpWxWCykCgTdZXghdBvdokppIxcGHN2xo9HoiBdfXLkYwBS0Ph+EGYOweT\/\/o++nsfq6F36lShguzy1lZSU\/SiQSVrC9ddDepZdeuBz+loiZWjvl8cefLjVXAb0dvWp\/+unnzkXmcDnWhgdimHKPn4rWqZseVHxCV6W66i2K2bMLnlF93EzBnbB4ccWl6IJU7I5ObgCg+tBf1EKFZfFs6nb8IGCn8vnnU3fDPydDGjb9nwULSq+Dn3kgs9kp5\/YK+IFy5oFjR65evf5U5VGz+pCdsoqKyv8XWEyY7arFa5EQzmR0fBvnl8b4oO3\/vnXr1n2kF3SGgHstKKoff\/zpI7p47LTUWOXC38L5vBDOSgD3w69e7Bpjm2v0y1cBfI1zu4hze1EuCIecFRCGCDCzHfQNPVO5FGEY2s7S0hNfNAanrkICwOzZBR8A2GbcbNNYr6irq9sTUNOdil6NnHFG2a\/gpymaGQzHLF5ccXMymXR72g1sioeKisrFaH30cbO67tuVMEBgwtsJ+HUK1Grwu\/BrPgSj4K+qrq7erla1MttgpTrYfQG3JuDn4Uv0EYwJ\/7IsdtsUGBgnwa+TMcCYvBmAVZzbNVBnzXRVP4rFYiHVT\/6E1tk3EsAN0Wh0RE94IbS9LF5ccRf8LK99ecqCdvpNNUYFj\/i+etWqVZ+olFCvjUnVU30h+J2v7ENeMm2nEplAR03a8AroMXUAVIpvW9s4xrbRNwDMNe6ZBWBHWVnJb2FsJxvbIWatIZ1+rzMxOtvuWopAqTOcThfCScEPno2idQCzHgfD8L3dl8+eXTCbc\/v\/kIlx63HhkOnNz4yXLT+Lx6dlxUT52t1HnAkAchF6YhKyAEDlvTYL4UghHE89mj9p9bisu8SQXq0K4fzJuC5X\/X6rNuhuGOjC6jq+pz672WgTT9Wl6JZrae\/6ZsyYMVYIZ2XgGpvU4\/PqO5Qbz+v7PMuwg1lCOHuM76bf588d+I7MuI7txv3y1HtORuuSxL0Ss\/Kk+m7m91wlhPNQoM8Ef3SbXtNNdsMAsClTpgwTwtliXG+6u\/uSJhqN5il7+3agTbRN\/sdoL93niw07nS6E05DFTv\/eUTuNRCKjhHA+Cdy\/tBBOpC\/YqcpWYUI4+UY76e\/5qhDOKVnG1c3KI2QFxZUxHk8SwvnUeC\/d9j8MehmN\/3Ou0Sf063\/QyXZnmZ8thDNPCOdfgTkseM1SCGezEM53VR0R9KSnVGuAtx+cdKZ8YYKvEZRecJ8eL3PRICUAlJWVfAR\/n7\/d1wFY1p5C7Qr3a3Fx4XXwT9zco5TjXy699MJrO6PmQ0e9EIlEwpo9u+CPSqWa50AAwF8ikci4VCqV7m7D09kWs2fPnlBZ+XIFgCJkzgZJK7fwi8XFheeq\/+JkuadDAeiTNv+hViJ6hRoGsOm00+Z\/S52J0V57y3g8HqqpqdkK4P+M1a5e3VyvXtMX9pcl\/CA9ZqxodBbBi1m8YuaZKmFly\/oU264OJDMDgn+C1sXAXADfFsKZ1132a1RFPQ1+4Scz9ZLBL1B3k7FS1u04BICn0g3\/AT9bw0yx27JgQelVyk69fbRHuLa2dptyZ5t2GoIfGNjr7dTwFF5ttK+2039ybr8AldlieAYmLF5c8TXsva1lJZNJTwm\/v8PPVpBG29edcUbZrfp1xhiu790bhs1p8jtLIOuaRco7Ml0JyZfgx3WYgbKe4XHYCuCG4uLCmZzbt9XU1DjdnVXRFzwQLQYihPN6QPHLLKuA0p5SaEr5Tu7BVScM1d4cWGVWjR8\/fnB3eWcCnpGZQjjvBK5LP76ijs9l6rXnGwpcX\/ttapWy1rjX+jWuWvl19J7rVc8xQjiNxnu5ygtxbC9f3VkAWFFR0XghHCewqmtQp\/R9vh0PhP7bUmOV2B2wRCJhxWKxsHGfzRVZXSQSGdXV9mvYbL4QjjDaT1\/Htrlz544SwjnbuEbdZncJ4UwTwnk54AHUth47ADudJISzO+BJahLCmQ4j2r4XwgCwOXPmHCqEsyNop9obGPAA6effmzx58nAALBqN5hkeAiaE83DAjnXbn9FG27fEuQjhvBf4P2uwd2r5gQgHPT8cJYRzhxp3pOFR8gJ9UQjh\/GLOnDmHBuyyxwVjb\/RAwFBm\/8myctL\/tgB8evLJc9cb3oHu7AwW53Y953bdQRrdgXpD3Hg8HlKq\/XdKweoy32kA81599Y3HJk2aNAhdXx\/CMqLXPwMgBX+f3TWuKwxg5cknzz19w4YNn0ajUd3RdPuFjNXAd+Dnas9EZm9QezG+o49F76Aq9+LxuMW5\/W\/452vofUapvBA\/7c2rOx28t2TJ0mvUithc1T3yyiuv7EDmZFKrHU\/eP4HOr\/3Q3thUW1vLVNrZFWh90JQH4JiqqlUPRyKRAeiiWghGbZKj4NeRGRG4BgbgghUrVmwzxiKzjPXlADbA33v3jL4XBvADzu3UAdhpPfwia2ahvDwAP0cvjtnRWT3PPvvClfCDTE07\/Rfndl08HrfKykoeVG1tBtcevnr1+vsAyOrq6uZUKpWeOXPmGCGcf8E\/NyQdaPs7ObcXt9H2EoClivxtCjx3TGFh4Sjsf0nrVkWg1JbpL+HHWVwB\/4A0NzB\/hOCn\/P8BwEzO7etXrlz5Hy0cujsds095IIzV9V8DCrHH4h\/aETo9KcJYPB4PRSKRAUI4q9tQ4i8oF2uX7CkHFPd1WTxEOuahYsqUKcMC94up\/Od3jFWfbOc9\/nSA30Ov7o4NeCH0amBeT3mxOmNVV1hYOFoIZ1uW1XMUaIkBEVniifTve9Qk2u19yejrPwvca22\/T02ePHlgZ98fI+bhGCGcTYG+o6\/hem1vqo\/VBWI1vDbs9J6DtNMjlRfCDaxW5\/dmO83Pzx8phPNRwE51LAn0fRbC+WYbXtVnhHDOEsK5SsUJZBvv1sZisUE6LmgfXqe7s8RfzdkfT5x5L1RMz3VCOB8E4ovMsUbby59VbEtOeRz6hAfCiJR9r63vpR6rjFVYT+Chi2uN7+v+JpNJWVtb2wQ\/938rMnuLOuZgfipVtVwIZ2oqlUorQ+2M9mrxOkQikXFCOI8A+AUyJ8IxZGIeFhUXF56p9rxb6mPE43Grvr6+Ua2utGfANdrVLP50P+f2VQcYZ6JXd28B+B\/zGtR13oZemGevUtPkc88t+y\/4xx+7xgq6gnO7WsWAfITWEe6m\/UoAVZzbb6tBs1vtOZlMesqTdiP8WI08tI6ZOWv16vXPRCKRUSqrJ+9gJzMj5qEQfgyVPq9CZwjlAfgz5\/Yv9GSj+thPDdvRbR20079ybl92kHb6DvxiccEiS7caE1avsVftfVi+fMVV8A9FNA+BWs65XZVIJKy6uromZQv3qLE9jNYZLWcoT9EfkTkLx\/Q8\/AfA51OpVKOKddjXCn698Xurktb78sSZtRzUNtw3V65cs0aNgePQupaDjstgAB4FMJdz++uc27Xqfaxe43HoDR4IQyFe04YHQivXs3upIu+qVdwctQ+eTZl\/IoSzsBMUb3Cf7\/Mqkt78LNOT8MvACqsVWukL4fyujQwBKYTza+O1BzpwWgAstQf7aZbV3eVd5aXpQu8XKywsHGfsKZvfpyywqvt7lr6kf7+sh7+7BYDNmjXrcMOWgvb7mip93OJ5O0i7vUAIZ1cbnofFAELmKtaw09+2Y6e\/N7\/Pwdip8ip9nMVO\/6sX2qn5fYJ2emZgDNdemKPUmBX0RKQDsTJNRpbMzI7MB8Z4WWqMV\/ozbt9H+1qmd0II54tCOGuyeBzcQJxDhRDOKYFryPm4q315IHJdQHwuS\/CXdgPtLigoOKIn3K45qvJ1m803BsbmLO33gBDORNOQDWNmbbgfLeN1uuMcJ4TztyzbSvozG4RwLurgxK8H588I4TyltjTeUO9f1gmDcrCNvp+lswtlT70ioDJLSrEZ3Fep2934ztcFAvz0QC6i0eghPb2qNb7PTJVya9qUftwlhHN1FlHQpu3G4\/GQORkowXV\/O9tkS1WVxGxxTdpO\/58QzpNq6+MNJc5ON931ndQWV2Sx053qqPZeYaeG\/f3W+C76fq6ACqZt4\/sXqy0Pc5JvDryHFMJZpw4925+AVUybNm2CGqdabfm2MaewwPh3ihDO0g6kZL4ihHNuYMHUa+arXikgDAOKZtm31R1+HXogeLGXdNa5WSKMzdzqT4RwbszPzx+fzSMQEBWtmDt37hFCOLeogUwGshrSxmqxcD9XSi2fpVbNoaCXohNgiUTCUvvZG4zr19f9VG9Y3Rn9Y7qa+IKr1BMD4hBCOLFA\/9F2cW+uePGMaz3ZiNnI5tWqVCmXe9mQ8Z1bjQvqkKLvGvvTaUNE6c942si9t\/ZlpyrAM9Seh+1g2iIej4dUHY+gnT7fS7wQ2ptwnJqoOxzTYdjCcUI4i9vw+GwVwvmpEnwHYsMhIZw3A3a2xcheY1k8V\/lCOMnAfJRNOGxUCyjrILxmJCAOwvCgXJpOQETom3RHL3PldauIUOq6IpA+FPRGfKqCeT6vavhnE2OWSi37ohDOgypYT7aRtiaFcO7VwZL7e2\/i8XjIFAtBr0cnT1LFgeAm\/R2uznW7MoTi0izeh2RgMGVAS4DXNvW6PcYqbmourWaN7zZLCOftwAo8mP72ohDOt4RwImoyRxbRMF+lBW\/J4i0z3+tPRhtYOWSns437a9rp93uRnS7OYqdP7mvSD6z45yov2m+EcH4ihBM3PGf7Ld6MLamns3hrjwMygbYAkJ+fP14I5\/cdSMl8Xwjne7lQBKo\/CwimDdCIkHYDnf58EhD77HiWqvTYvA83m1RCrVYIZ4kQziPq53mlpHdnyYIJdpw6IZxzOqnTdKlnyRjYbs0SKb1HCGd2rnZ849ovC9wLV92no4KCwJiMfhi4jz\/Oxe+pv6NaQDyXJWbDzeKV\/LfyTPxTVftbGageGWwrbbs7hXAuOUC76y47\/XkWO03vZz2UnrLTr2YZM\/YI4UzpoHBtd+uyvWyLDl7fb7JsrZyjr0tliV1rbKW0JUB3COHcoorf9Xrh0NsFhKkQK7LcrGajgFO\/j3\/YV8dTwZWpQAdIG\/uK6XYCw2Sg5Gs6ID4ahHB+FY1GRxxMh+5ugRqPx0NqcNgQcEVKIZy3jdWNlWP3FEI4R6sBK7gqva6NgYsZ\/\/c7Shj+wOxnOSyCdfzGzkD\/d7PYomyj4Jz5etPWnxPCmZbDdmumaVdnWQRsiUajh+XgfdS2NlF5vYKLlvL9nWB1LIv5czD3yxAQlxo21aqktQoQf7WNlExzQXuvOi3YfO8+sbXeWwtJmWk0a5EpMqNTzN7k3N6ETMlXYm88qFLOnNsrObdjAL4Gv0CTLtqkRYY+vCbdzo95aqMunf03ALM5t39QXV293TjpLtfTkWQkEpEqhfSr8Ms467QyF8CRFRWVjxhu8VzoJywejzPlVv0b\/GI8+j6H4R+E9Zs2ToJt6Tuc27dzbp\/Kuf0rAOjCQ7MOCmVHFvyTKn8J\/9Chh5BJUTZXpu3ZrmfcQ233tfBPN1zAuf1aDtutjEQiOk37qwB2G4LQA3BERUXlPydNmjSovLxc5pKdqnZ+CH56sR6\/wwBqiosLf7a\/JxYnk0k3lUqlzZ+DuV\/GoY2bDPvQ7XeaEM5D8A+7moa9j9fWY+e\/4KdkXsq5\/e9eVwSqM262fGa8NNYpLvKsUG2de9a0y997Ri5CiC1Ej9TgNs54Pwt+7m+TunkDAdzDuf1NXUmOtEKHVgQtnVhVi7wI\/gmXQ\/fzvd5V9+M+zu1q4155va3TGJUILwVwDzI1AHRe+SOc23FjouqpyZbFYjFd6fMBABeidX58E4Ao5\/braF3jImu\/UpNS7tbXb2MsUKvCAgAXw69AeMR+vE0zgEoAf549u2CROg2U9YZFiDEWXgDgf9G6TkYYwJOc2+cYIjgX7PQu+JU6TTuVAAo5t9fty067a0wUwpkBYF07izBTsGmPyXIAP+Pcfta4P7IvLma1Bnj7wUlnHjnRexpN0oX028GTyOmzMBgApmqW1wXcknPRu+vC99hAZP5buRgvUBXZXlaBZjtVoFCjCrJ8SwVB\/VwI51SjmmSvyWXel4hQbXF3G2d3\/F0PHD1kb6yNvXAz9fDyHry+bhvwze+nzvj4fypAcqmKgdimttR2CuF8qM7Y+KsQzpVqz73NvtCL7PR3bVTs1GW\/c8FOE23Y6Xdype11gKQ6AbUxS2XRbAHirwrhnKffo7elZB6ogAB6YQyEoRKhDqy5Xx2c8lnzOWL\/O3owitzoVENUnvxEIZyJhYWFo7MFqfYF4RBsD\/gpXS+0ISKe6cpy4Puwfx3H8pM2BuX7euC6ckZImBPC3LlzR+Xn54+fM2fOoabQzXKvWS+2U5Ylc0A\/Pj916tTRhj101\/e0jJi1G9u4tr\/kgp0GbCeksniaA0G5wbThd4RwrlbnCqE\/LV57u4AA2i5uRHRCx+9IQJIuSNSLB98OTdRTp04drTJRsg2ArwrhnNBdA4gx0OYJ4dzTxjUtjUajeX34vuxzQt1XafaOvKY3fWcATKXkrm3DJjYK4RR1l6fFsFPLKGoWvKaVkyZNGnSQlWQ7Qzjoz2bqFOA1bQTeekaa+0168dAPvHx9UkC0THRdkW9N7D1AIRNQ1J8KdZmR468FVvk6cn+3KiUc6iJPTLDa3VRV6yDboLzWOBadvHGtbbcv260FAOr8mXVt2GmjEM4N2k2vi8N1hTdE2elkoybJXoLGSG3sdjsNimshnC8I4azIkpIZTPV92KzY25cyK\/qjgCCI7hps9OmVL7dTCXGlUWIbyLjVD\/j8A9O1q+qf\/JdK1czqDYlEIuN6alAmckNEKI9ZZZZy19pOq40S251up\/C3AK4xissF7bROCGdSD63cW8UnqHiZyiylp9NZSgRIIZzvqb44CP3Y491r0zgJortJJpOuOr1ya1lZSRn8dMkwMtklOt21CMDzapVSDMDTaYABl3lwJdyySjZexwB4qVQqPXny5IFCOOc\/\/vjTrwD4LfxUTZ222KweV5aUzDultrb2QzUoUxpz\/8MDYG3cuPGT2bMLFsDPzAgbNgr42Q8nAFgshPOEEM7JnWWnqi7Fl4VwVgL4HTInwZp2ugFAGed2vZlF0x3CwegXnhDOqUI4zwF4EsDJyJz2q9PXdWpvMIOsEIA1duzYZvSTlMwDckXlahonQfTwCs9TK5drAdyCzLHBerAxB91nAdwfixUvWb9+vcjWz9obhIRwIgDOBXABgKnqz7oOgjSu6bHi4sILamtrd3XzoEzkvp1+G8CvAAwI2KnppXoewAMnnzz3mQ0bNny6vx+myp5rO420Y6dLiosLz6utrd3WjXZqxeNxZqT7FgP4bwBnG6JL90XXEFwvA1gE4Nfqb\/qI8CrO7RP31Xf7gweivTROKgNNENlXeCwej1uc278WwqkCcAeAGebzxuB5OoDTU6mq9wG8oH7WnnFG2eYVK1ZsV68DAKuoqGjokiVLD4NfoGYugFK1UgwZA7LeyzcHup9wbt+o34fEAxGw098J4bwM4E5lTy2eCsNOTwVw6vLlKz407XTBgtL6I488Uhg2pe10HIDjlZ2eot43vA87\/SXn9g36s7vBTltqTySTSai6DtcBON9oAxm4zjCAdwDcwrl9D\/ytmAQAbrzvWNUn3f4uIsgDQRAHiC42NX78+MGvvvrGfwP4PoDByFR3NAviBPd5t6mfnWoQGqIGqUOwd+xC2vibZwzIrwG4hnP7BbQuCEYQe9lpJBIZUFW16joA1yt764idfgrgEwC71L+1nY7O8tq27PR1AN\/h3F6CjGeuK+2UxeNxy\/A4HAngBwC+obwwwe8dMvrk78vKSm6vrq7ert\/n3nsfXA1gJjLFuT4tLi6cXFtbu60\/C4h9eSAoBoIg2iGVSqXj8Xhoy5YtDcoDUAQgqQaVkDG46Gp1acPjMArAZACz1OB0nFrZ6NWQfq1nDLiWGsA+AvCjsrKSIs7tF9Q+dK+r9kl0n50CsGpra5s4t38CYDaAvxuCIZud6iq+I5WdzgzYaagDdvoxgBtLSuYVcm4vUfEHXSpy9Wckk0k3Pz9\/pDpbYy2AK5R4MBe9up\/uBnD7qafGZnJul+vS+7FYTG+xvB34mOFVVatGGe9BZIEEBEHsAzXAsFgsFubcfpVzeyGAkwA8DL+MtA5GM88WScMPKGvrRxqDmx6MQ\/BdqzcvWFA6g3P7Z9XV1bvj8XiISrYTHUBvaYQ4t1\/n3D4PwDwlJPZksVMchJ1uAlBeVlYyg3P7JzU1NU43xDtYUNsi0Wg0TwjnyuXLV6wDcKPymJhnUEhDAD0A4ATO7e+uXr36XR0UGrjWtwPtGFIiCupsD4IEBEEcMFKv8tQA\/ZI6J2MmgHL4h5Tp1Z7eZ81r50cPxFINxn8B8IXi4sJ8zu3EqlWrdJYFo3gHYn\/sVB9EZhykdx6AAgAJAGuMyXV\/7BTKTv8M4HMlJfNmcG7fVF1d\/UE32CkLZFacW1FRuRLAnwBMRNuHXT0GYA7n9sWc22\/o62zjsKt3zTZUj2MBYOvWrSQg2oCCKAliP1d5yWSy5fhkdYDVTQDKVQDXTADHwj\/oaRSA4YHV3g74bt8P4J8K+WpxceFb6sRFAC372S4JB+Jg7VQJCca5\/QaAmwHcrOy0AP5Wxfgsduoadvo+\/PiG12bPLnhTHULWbXaqYzvUYWKzlVg\/y7hOy\/A06PlsOYByzu0K5UEIJZNJuY\/r3NyWgCDak6tUSIogDgarM+r7G1VWabVD9Hs7NQtPzZo163AhnD8Girq5WQ672iCEo7MvOnTYlf4cIZx5xnvr9\/yxFjH9Vh\/so5AUeSAI4iBXeqlUSqd1slgs1jJgjR07VqpjfvWAhtraWma6RNX\/leRtILrJTrWYaNNO1cTaU3ZqZleEhHCuBPAjwxvgGh4HHZPxIYBfFxRE7qivr2\/U71FeXr7PazW+9ydonfYKAIeS2ZAHgiAIgshxzJW+qiD5SpYS065RrrtRCOfWwsLCcdk8Fx0VLEBL+frtgbNFkgf4nuSBIAiCIIhuwIIKUlYHWN0M4OvqOV1VU1eC1XPWYwBu5NzeoMXHwcRjbN++fQf8uI\/hxp9HAUAkEqHU6XZuHEEQBEF0N8yob8KEcK6BnyXydfU3XahKV4MMw6\/38BnO7c9xbm\/QKZltZFZ0GLX1sT3w55EAUF5eTufNkIAgCIIgcgFdDEp5HeYJ4SyHfzDXaLSudimRKVj1vbKykjmc20\/qAMmDFQ7IpH8CfkVOE25sq1BwMwkIgiAIoie9Drrg1JQpU4YJ4fwGwIsAipGp5xAyRAQDcN9pp82fxbl9a3V1dXM8Hg8pr0CneAaMQlEi8NSwhoaGIXTLSEAQBEEQOeB1UDUdzl65cs1qAN9D6xMydUZTGP5JmaWc25e+8sorW9qoIHnQGNkm2wJPDXZd1yYPBAkIgiAIooe9DpFIZJQQzr0A\/gW\/kFVaTc76jI6Qmsi\/y7l9Eud2ah8VJDuToIAYVFFROZRuHwkIgiAIome9DudWVa2qBnAJWgdJ6u0KC35J9xM4t28HII3zNbojE0IYv+utlKHqe5AHggQEQRAE0R1eh1gsFlYHX40QwrkbwKMAjkT2IMk3AZzDuX0B53a92q7o7gJrWkCYx3cPo1tJAoIgCILoxnlFZViUVVRUvgLgMmSOBA8HRMRvZs8uKOTcfkJ5LKweOn1WZPkbbWGQgCAIgiC6GqOugyWE8zMAzyMT6xAKeB3WAIhxbl9bV1e3w9iu6Na6C2PHjtXehh1ZPBA2QCdykoAgCIIgugqmT84UwpkqhLMUwA1qIg56HTwAPykuLpzHub28q7IrDoBdxu+0hdEBqJQ1QRAEcbALUU+Jh\/MB\/AkAR6b0tCki1gG4inO7Cmg5ajudI99ju\/F9tJihOhDkgSAIgiA6GxWz4EUikQFCOL8H8JASDy72zrD4VUFBZB7ndlUOeR3MEzkb1aO5hTGI7jJ5IAiis2FSAjfd5BeYuakcknVPqhlB5AQqy0IfgPVXACcic8y2ZYiITQCu5Nx+Nge9Dia7kTkuXJNHd5oEBEF0CosWIRSPAxaDy\/ywKgkA5QCkhLXsJlil5XB7QkzIRQhhzD4q5n0EiTg8xnJD7MgELJQGPKHze6b9iI6L53g8binxUKq8Docjs2XhKQERAvDXuXOj12zcuPGTgz0xsxvwsLfdUQwECQiCOMiJTvrV8hhr2Rtlt19z1NjCCXLQh7vC7s+fdLYx9sFuNQhBSliMdW80OVuIDg\/MchFC+\/P6LrvmcngoB5122IvEAwCowlBXwT8AK4TWWxZhAA0Avse5fWeOex1aFgFlZSUNFRWVewLzItkmCQiCOLhVshIDcs3dR8bGjXa\/MiQkT8yzmseHLAzypOueOjP8SaM7Yd3OhtDD3\/iR\/Adj9Y1SgnXHSl9\/zhv3TbhhkI3J7h7Pg8ys6i0GaQ9h2xtc64Nde6z1P39o+EtsYY0jE7BYD03eypPjrbl7QnTcIbjSa\/A8KwSrqZk1r9sUuu5z5fVCAow8ETmFzqCwVLzD1cgESIYM8fAqgAs5t6uVcPBy2OvQguu66SyCgeZIEhAEcRDioRyeEM7Ephem3X7IMO9zbDADmgE0S3X0j8TgMBs\/PA\/jx8I7+4k\/sWvffHvS1YzVL+vOSXriOOu8QYdjOnax1nX+WtaNAPa4uOu7n7793wsn\/Jpd+u6dPeEpAYA4AMYgt\/6D\/WjMZOscbGf+NdoWGl13DYC7sRQhzEearLDn0TUajj766BFr1mz4G4AzkantoM+xCAP4+wkn5H9z06ZN23WMRG\/5jp7nZdv+G053v31FSRBEO+Lh2Z+Nn47U8VVjDvU+x9Kuh+1e2muQzXDhtfSgPV7a2+k1Y6ebHj7MnVZwDJYuue3Y461yeDLRPf3MkxDY4aXheHuww01jp+fC8Tw4noddbjN2unvQ5Ln2QHlUJGLdUffgxB8xBk8uahU01uUkErDYQrhCOEcNHeydgf80N3u71HXvctOHDJGXAmBYRu7jXECXpM7Pzx+\/Zs2GFwzxYJ6eaQG4nnP7vE2bNm2Px+OhHqomSZCAIIgeFg8SDDcBf7h+6uiiqXhqxEh5BLa7zVIyCxZC1jCWB8asht3Y0dDIdmNgKGzZVh4sSDALWz+Vt6ctucmT3blNIENqUA\/DYuE9aTCnEemGPbLZ9aw82KGBAAthD1zsTrsTxsryV+44cgpbCLe7RA4A3KSCJj969LivDx5lDYTLmMUQkhID0SAtzln0hV8fUcTK4S3qZnFD7C0eVH2HyPLlK5YDOMEQD9oDIQB8hnP7l\/rkzN6wZUGQgCCIriHpu\/Y\/N2P3z\/lh1kTs9JolWB4LQXphxja\/iweq3mAnPrYy77hlr3tTNvybff7jj2UVRufl1dfjzvFf2fzdM6+pa+qZbAeZhm1hZ2PoT+nSN459+Q1r2sq3rBM2vYPfuSEGMFhoYnLAcFiH2OmFALBXJkTXwVAK91tnTB44eij7Opo9fxwKgzF\/h90LD2WITAp9HQDi+8oqIbpDPBQBWIbMQVhmsOSbAE7m3H5SeypAcSv9BoqBIIgA2sX+3C0Tjx4zwrsQu+B5jIUtS3ppK2TVbWYXH\/+N+gcC\/23LpEmTnnkywS7Ov3jzHVKCwUjz7HYYMNK2\/hPm9mbjr2v\/87fxJ489jJ3g7fY8C5YcMlAe3a3SZhEsMHhX3Nd06sjR1pFo8FyZh5DYzrbZA+XQAXnIQ4OH4QPZwoeun\/hDNn\/zp90VjEpkFQ8lAP4FPxYgmGnxYknJvC\/U1NRs1a+nliMPBEH0a7SLfdKhbnzACGsA0tKzAA92yPr4Y3nv8d+of0C+igGLFiEkJZiUYHIRQvX19Y35F799B2N+gGBPZxBI6Q2QdyNPLp00SEp\/seC6EPC9EBIAs1j3jwEMkGNH4DLkAWAyzQZZePM9duPuJqzFYMbQLJsHj2Sj84+WXwIALKNtjB4SD6cCeEaJh2CmxaMFBZEFNTU1WynegQQEQRCaUn\/iHzqYnQgJ6YEBFqymndKr2SR\/LyWsZC3chQvhMgbJGCRbCFcCbGkCYZkLa2UGNHtWI7sczWx+fSNjSK+7d8JnRo1m87Dbk5ZkFgC5x8W73SZotGfn1olHDxvinQ7HkwixAQ2feo33P9f8wI7d7DmEGcDgQUocOty7RN0P2k\/vfvEwX3kehiBTGEqLhwc4t79QX1\/fCMDqK\/EOlmVJ7C36d5BVkIAgiP3BA4ABIUyEK\/21+gDGdjvyvaseGPQWY\/AWLtw7MJIBcn55DqQdShZCg4T00hd9+vDEx7c9PPHpj5NHbJgxAU8MDMvBXhqAJRkawT528AQAJD\/qBm+J8uwcNdK7ZMAIa6DnyiYMtti2HWzZPU9+sPv9j70nm3dICcby0CC9Udw64YVfHzGHMUgKpuxW8XASgKfgnwOhxUOzEg\/3cW5fnEgkdOZFn8mUkVIOwN7b+iRe24FiIAgioAMsy3fvhywMhvQLMcECpIWP\/11Xt0ftyefwNwBDk8QQmx07JE8e6w+DFrBHpr0mCSvMGEaGw1velPfPunTLK91UlZKhFO534+MHjxoqv4YmDxaDBQlsa\/Aekktj4QeXvbN+iuO+PvIQFkGDtyc8zBo4ZXzoQgAr43EyzG4SD1EAiwEMDnge8pR4uDQej4fKy8uzlX3utX0egEylqgYCGEACgjwQBHHAC5GWBQnkHjDAkypiwJPDJRC2ekNAHwPgSqBJ\/UgJDGFha0QovEda1rtvybvOvW3MN6WEhYVdv4pcmkAIDLj8zPBpIw8JHYFGmcZAK8\/Z5m2ecel7f2HzU+mLyusbt+8J\/REhC5Cw0Ohh1BD5xUcTk7jF4Kpy4kQno2MYhHCmw495sNvwPFyqK0uib2ZahIG9bIy2MMgDQRAdx\/P8FM60i\/elxfLB\/El40AA2UQhnwojb7HoAYOV7D6JyEUI9fViVJwErBOxuxI7GPWxHOAw3L2ztTEu839AsV\/97c94jxf\/17zWMbUZ3eVJKb4LHyiG3DXUvRwjwAGlZwJ609enGeyZ9x5Pe4GaPuXt243DP8WAxFkYT0oNGskOmH+V+UQL3qWBKCtbrRBKJhFVeXu4K4RwJ4AkAY5A5kbJZeR4e7AfiAcrrEtwqo2JmJCAIYj9Y5u\/tOnuwcoyF0xkAuEgPHmXlbX3i+K\/wcvxUPj15oJSZOg8yAQs3QerDtnryHAeLyTTsUKhxF\/v96IX42dlnN1lPPvnhbvNyVAlr2R2TgT5L5JlfHjllyJD0AuyGtPw4B4wagYJRh+K2loWfJyEd6W\/DMDApJUYMlpcD+B8Kpux0WHl5uTzssMOGAHgMwFGGeNDbFknO7Yv7sniIx+MsmUxqAaG6b4snYheZSTtjDTUBQewlIDwAqPuIPdy0XUpYsDwghAbPGzcG11X8ZmIxO6tuj8rA8I\/pLPe9Dq89cOQ1ibMPG8IA2Z3VHbMupwbKZqC+8V\/\/+qCRQUJKWHIpwubhYN3jfvDbYeo49+KB3ArDU0KAwYPruXDcppafBreZWfAgIQGEWIP0Ro6wos\/\/dnwhBVN2rniIxWKhaDQafv31ukcBFCBTWVJnWzzDuX0e\/MqSfdnzoBmWxevQQKZCHgiC2I9lmX8+BFu4ZcMHf534+LhJ7FxLeGmkERo4QA4tmopnX79\/wo9W1Fr\/uOg3mz8ETsh78baPp00aly4ff4z87OWDQ2c\/u278Oax8S0NPFkHyPF\/bVN+DkAQ8JRq61SUrAWadgvT3vnqoPdKWX8WeloWLRFiFqyKLKLAkkJaAhBcezsLHH84uAvAKVabsHGKxmI57uB3AachsV+hiUavPOKPsC8icddEfCnmNMIcB9SjIWkhAEMT+8RqklGAv\/Mb6zrBh7im2jeFeI1yrSVpDB2Do1GOs2yeMcm+OnzShXsqtg\/PCmDxwRAj4ON182BGhBU\/9Dk\/UfTDpAtxUv1X6+xk9NQDL6HE9N\/gvW4qQNx\/uW\/OHnDniEPdwNHguGCwZYmxDHbtq+w722oCwtDwwv6Z1WFpNaebNOMq9dcQoNsvbLWE1ehg5hH3xjusn3kCVKTtFPOiMiysBfDsgHkIA3p47N\/rZjRs3NqCPpWpmY+vWrVosDM\/o3hbv4S4AGDt2LNkbCQiC6LgXYtE0hBZe+079y7cd8eUZU63HhgzBAOz20l6aMSvtSdvGcIRlPiSAJglvp5cGwKw9HkYdEjo172NrOivH84umIYTuSAeTzAOkCzBXfV6PD3qlpfAYID8enr4EFlxPotkajDxnOzYVXFF\/R1v\/752HjrpzhOXea8Hz0ISmQSOsQ8qmsHMAPEjBlAeOimXQ51v8yfA46KyLHQA+u3Hjxg\/0Ed79qHl4Fg\/ETrIaEhAEsd8sXAjX38p475lVt0485bjj2N3DOZtmpSWwRwJpuEh7HiQYGAtZg6wwBjE4Av9543V2WfRbbz+vqy92x\/VaTNoYwkJolkMwhIFtkwN7sv1UoKa34ncTo6NH43RICWsgC2G4hd0fyaSUYHhm8oDkrroWMTDmNbDSaZD\/fI09cehQ7w+DDrEGoRFgQxgOGeZee1kUD1Ew5YGbCAAcffTRIwD8OTBR6lLV53Fuv6oOxupvIm204YFgqk12AEAymSQPBAkIgthPT0SLiNj80tnRaNGt13x82ahh3gWD8zBtyCA2EGEWgsfQ1OihYZd8Z\/tW9shLa+St5\/\/6nfdlojuP8ga2N1jr8KnX5O5Gs8Uw4OOdbAsA4KMe8kQk\/ckpbwDmNaTZKne7TDPA8hyJuve9vx3KIGWirnlhoI2khPWFhZu2\/vt\/J\/zhsMEs5jrSZbs8y2IW+1WFM4kxuy6RgFVeTil2+0MsFrOU9+EuAFPROuMiDOD7nNtPR6PRvFQq1dwPm+iQwL8bFiwopToQJCAI4iBFRAIWK6\/e\/eTXcTuA24Vwjlr3t8gkWC4Ps1DDezvdDy+5jb25ZcvmBgBY1D3VHf3rU\/EA4xa+c1Fb199T7QYA0Ss2\/xHAH7O+JosIYAyeBBj72rs\/2NurYTMAIPGwfxhbF18F8GXsfSz3\/3Fu\/zYajeZVV1f3K\/FgxDeMCTzlOI6zy\/BKECQgCOIAJsNyf1JbthShU05BmnP7bQBv7z3BIQQ\/46HbJ+1gpUbLgpQ5MuxlqyLZXiBkSxrsTa1fQ8GTB4SVTCZlYWHhOAC\/R2a7wlNzwIbp06dcrkVGf2scY3siKCBEbW3tbhIQ7RgWNQFBdFBEAHL+fKSlBBIJWHIRQi0\/CVgSYIz5J3T2yPXpk0HVj8yhIS94bR1pI11bY3\/+D7E3sVjMAuA999yy3wMYaUyGEkAjgPO3bNnSoIopyf7XrVsCSIMC4hNk0lgJEhAE0TmUl8NjC+G2\/JT72QbUMkQuYZxz8TkAcWSKRen4h2\/roEn044OjotHoMGSCKDUfqTakeZIEBEEQRP8a39XWxWgAdyCzdaFTNx\/l3L5H14Xop23EAKCionI0WqdxAsD7QKs6EQQJCIIgiH7hfWDwty5uAzAOmYJQDMDWkpJ53wRgpVIpr5+3EQAcikw9DP23D8iKSEAQBEH0t4kxlEwmXSGcUwFcgL0LRl1VU1OzVYuM\/tpOhndhono026KeLIkEBEEQRH+CRSIRGYlEBsDPuoBaVeu4h0c5tx9WxaKoKJfPMVnmxS0AlbFuD0rjJAiC6EPEYrFQeXm5PuvieCUc9KS489RTY98GwPrz1kUWJgcEhITawqAqlG1DHgiCIIg+NKanUik3Go0eAuBHyOzp662Ln6xevfrdWCym60D0awwRdUzgKXHyyXN1DAQJCBIQBEEQfRtV80FWVFReBz8t0TPG+o1lZSW3q9RO2rpQwkpt9UwKPPf+hg0bBDURCQiCIIh+MZ6nUilXCGcigCuQSdvUh0P9wChTTatqlW1RVbXqMACHBZ7bDEAmEgmL2ooEBEEQRJ9GZVRIANcCsJWA0CJiOef2v\/rhEd37ai\/A374YgNZbOm8BwLJly2iOJAFBEATRt8fyZDLpFRQUHAHgQiUkQsjUNPghNVFrjBTOaerRFBC11EIkIAiCIPo8OvYhlaq6EsBQ+JkXOnDyec7t5eR9aJP8LHPiRoBSOElAEARB9G1YKpVyCwoKOIBLsLf34afURHtjBJJOC8yJDbFYcR1AKZwkIAiCIPowKiVTplJVXwYwFq29D1Wc26lEImGR96G16AIgi4qKhgOYYvwNADavX7\/+Q\/U7CQgSEARBEH16Jc0AXIZMxoXmNwAFAwbRJ2wuWbL0WPjprtIQC28AcOPxeIgEBAkIgiCIvjoRhgBIIZx5AGYZAiIEoK64uPApqC0Oaq0MRgDlLPVots\/awGsIEhAEQRB9lovVo07dBID7a2trm\/QWBzVRVuYZv2vBsBqgAMqOQGdhEARB9E5YMpl0i4uLhwH4rLEoZAAaATwEtCrXTCiMbZ9CQzyEADQBeBWgAMqOQB4IgiCIXojyLODpp587DcAYZIInGfzUzc1qi4MExN7znlQVO48LPLeJc\/tdZM4PIUhAEARB9C0MF\/sXkAkC1G74vwBgtI+fVXjpeS8KYKASXrot18APoKS5sQNk3cJgTIbkUoTRgJBcCjJAgiCI\/aEULmNdGnfAksmkO2XKlGEAypRw0G54UVxc+BwAScGT7VKiHs379BLQfQGUcmmOhxEoDVC\/WYY6JiAYsG1XaDubjzSANNkYQRBEbhGPx61kMumuXLmmGH7tB8+YCF+ora3dRpUns2OIqpMzsx70oVlV6jXdsn2h5tlcJg0A6+8IbW\/tqMkmICQspCWOPRw3ffDXCe9ZTDIpKXqXIAiiI1gMnhcOWRv+Hfr1gus3bZAJWKy88\/fSjRXy6erR\/IwnQdsXbd4iAJ4QzpHIVKDU3pv62bMLXs\/ilehcr4MEYwzy7suOHrHgxObfDBmMgUjLYP2OnIAxMM9jMhRKH4G00gjteCAYXImxh7FTEGK5+H0IgiByFwlgAMPm92USwAZM65pB1MgimG9MgiEAewAshb99QUGAAWKxmKXapRit4x8sAC\/V1dXt6S7PjWc3DR1\/CLskbzQDmlluT7euBHZLBEVB9v2X3dKFlOR5IAiC2L\/1rYtGhKRnNXXlwhCZLILjA8+9yrn9DiiLICtG4OmZWTwNzwPdF\/9gScvb0+TtyNshhyCNnPRAGBanBWorwp6E246REgRBEB2eFMC8Lh47dfwD\/BoGwSyCKrXSDqVSKYphC8xpyWTSnTt37mBkPDeW+mkGkAK6vW6Gby+yZZLOTXzraqUVPAmErWFWiOyKIAiiUwbakDXAQijs5XXVRxgr5DnG8K7\/VhlYaRMB4bV4cUURgCPQOvB0A+f22+hGz43HPGtAHhtmDWO+fGG9y9AtCYS3viefItMiCILohOWkJT0WZpbYjfcBAK91fjCesUKOGn8OwY+YXw9QFcV9CK\/P6DncePo5ADIWi4W7y3MjG63d722T\/xzWKAe66d7n8qcgB4IgiF6mUQBg\/Pjxg4VwtgjhSCGctHrcFI1G88zXEXu1XUgIp1a1l6t+pBDOicpLQR75\/WlQuQjUYARBEJ1F3F\/ddlEhKZ2GeCyA1w3PQxjAYs7tM6n+Q7vtNhN+tUkgk33xzuzZBVPr6ur2KJHRbWtruQghxAEk6QYRBEEQXalN1ApZCOd0w\/vQrH7\/LQDEYjE6JDGAbhMhnJtVWzWrH08I54\/UbgcGNRhBEEQvwdjHn2ysojVvUAtlJ5VKuUp8fcHwSEB5HB4GKPD0QKADQwiCIHofR2cZxzfRRLg3SjjIe+99sAhABJngSb198TIAJJNJqptBAoIgCKJvYoiDiVnG8ffVREgCwsDw2pyvHj1DRDxSV1e3R21fULvtJ7SFQRAE0UswxMGhgad2nXTSnE+ohfaCpVKp9IwZM2wAnzcElw6WfCggzIj9gDwQBEEQvQdPTX6jA3\/fLoTYoX6nyVARi8VCAFBZ+fLZAA5HpmonA7Cac3sdVIVKai0SEARBEH12NQ0Ac+fOHQSAB55ztmzZsocERGtKS0v1VsU3jT\/r9nkQfvEoKmVAEARB9H0BEYlERgnhbDPSEaUQzirzNURL8CQTwilQBaM89SOFcMTMmTPHUJsdHOSBIAiC6EUMGzYsD0DwrI0mapmsSADfVnOdi8yBUI+sW7fuI52hQc1EAoIgCKIvwwDg2WdfGAxgQGD1TGN5YG5LJpNeNBo9DH5tUAm\/aqelfr+TmogEBEEQRH8ct4NjNx3dbRCLxSwAsqKi8moAQ+F7HjzVbinO7dWJRMKi4EkSEARBEP0V7X7fAfhHVlOTgKVSKTc\/P38kgMuQ8T5obgOA2tpain0gAUEQBNGv0Ktpk8EAEIlE+v1+vsqqkMuXr7gcwCHIpG5aAGrPOeesp0GpmwRBEER\/W\/Dl5+ePF8JpCBzlXaVX3\/28jRgAVlBQwIVw\/qOyLlyjnb6uRAYVUewsgyQIgiByHgkAzc3NZjaBhiZEw\/uQSlV9B8BYo50sAHXFxYV\/A2ClUimKGSEBQRAE0b9oamraDaAh8OdhyJRn7rfzWSqVcgsLC8cB+A78bR6dpskA3FJbW9ukAiwJgiAIot+gtyfyhHA2BbYw3lfnPZiv61eomg4QwrnDKLKlC0i9GYlEBiBzDgZBHgiCIIh+g15JNwPYFnhupJRyZH8VEPF4PJRMJj0hnAiAS7J4H8oN7wMVjiIBQRAE0e8mylZHd6vJUAIYtHz5irHqNf11hS3hp2jmqd+1iKjm3P5rIpGg2AcSEARBEP2TrVu3anHwhvFnndJ5VOA1\/cn74ArhfBHAafADJ826Dz8AIKnuAwkIgiAIAngrsPIGgCn9sB1YJBKRRUVFwwHcisyWhRYRj3Fuv6BFBplN50KpPwRBEL2EsWPHarFQaywCtQdiRn9rj1gsFiovL08L4fwCwAQlHHScQwOA78MvGkVxDwRBEES\/hgHA5MmTxwjh7AhkYryGfpRlYGRdlAXaQR9x\/mPzdUTnQ1sYBEEQvQcJwKqrq\/sIwGuB544VwjkKmbLNfVpIRSIRGYlEhgK4B5mtCx04+UZBQeTXOjuDzIYEBEEQRL\/HKIT0AjJZGC787IN5gdf01TYIlZeXe1VVq34H4GhkTtr0lJD4Zn19faMhugiCIAii36Nd9zHlqncNt\/3\/AX3bba\/PsRDC+Upgy0I\/\/sF8HUEQBEEQPgwAZsyYYQvhvBvY\/38vGo0OMV\/XR8XTVCGcnUalSVd9\/9djsdggJaAobbOLoS0MgiCI3oWMxWLhmpoaB8AzaL2NcXhFReV8AMwoOtVnhFMikZBKICUBDEVme0ICSAP4WiqVoq0LgiAIgsiGkYFQmmUbI2m+pq+IB2PrYlFgy6JJPX4HoK0LgiAIgmh3QgXAJk+ePFAI5y1jG8MTwnGKiorGq9f0CS9ENBrNU+KhvI24h7+TeCAIgiCIDmCsyK83JlM9od7SVyZUQzxcHBANOu5jfTQaHZJIJOikTYIgCILoAJaaWI8Wwmkwggk9IZxPIpHIqN7uhTBE0mfU90oHgia3CuEcbbYHQRAEQRD7wIiF+J8sXoif9WYvhCEeYkI4jYY40gKiSQjnZLMdCIIgCILouIBgQjizAh4IVwhnlxDOpN7ohTDEw2yjZLf+blogfak3CySCIAiCyBUvxFNGbICOD3i0t02yRsxDsRDOJ4Z4MOMfribxQBAEQRCdIyCiaqJ1A0GGC3vLZGuIhwXKg5JNPPyQxANBEARBdK6IeDCQ0ukK4Xycn58\/Xr00V7cymPEdzjNqO7jZTtgk8UAQBEEQnYMFgM2ePXuCWrm7RtaCFMJZDsDKxRLPZgCkEM516nq9LDEPCRIPBEEQBNF1Xojr2yi2dI8xAeeEiNBiIBqNDhHC+XMgWNIUQD\/KtWsnCIIgiL4Ci8fjoVgsFhbCWR2Ig9Ai4mY1Yef18ERsIVPHYqYQzprAdeqtCwqYJAiCIIiuRlVjhBBORAhntxELYU7OP+jB1TwzhYAQzjVCOE4bHpPdQjhfJPFAEARBEN2AsZVxQeCwKTOe4L+DnoBuFg4FQjjPGV6GYLDkZiGcuSQeCIIgCKIbMQox\/SSLiNDbGr\/XHogu9EZYpgCYMWPGWCGcX6vKksFsES0ilsyaNetwEg8EQRAE0f2Yx1\/fHRAR5kp\/mRDOcQHhwTrps1s8G4WFhaOFcG4QwvnAuIZgfIY+BIwBVJ6aIAiCIHpMRBjbGXcEVvzmxC2EcK6NRCJD9X\/UwZhKBLQnKBhUemg28SGEc7wQzi1COO8HxIsXuJY3hXBOM9+Tbh9BEARB5IaIuDHL6j9t\/O1NIZxr5syZc2hb76N\/2js6u6ioaLwQzkVCOM9k8Xro7Qrzc\/8QjUZHGB4QorcYFzUBQRBEnxcRVjKZdIVw4gDuBDAagKvmAAbAA6C3DD4B8CyAxQBWlZWVbK6urt6d7Y2j0eiQiorKcQCOBzAHwMkAZgMYarwsbXgUpPE5LwL4Ied2pfZ6JJNJl24XCQiCIAgih4jFYuFUKpUWwjkawB8AnKWeco25wJzgoYTFB+rnIwB71N9tJUIOBTAWQF7g41xjjpFovS3xGoBfcG7\/xRAOnnodQQKCIAiCyDXMVb4QzpcB\/BhAxBALXmDS72ggo2v8H2aIAfP\/rwZwR0FB5G\/19fWNpmeE7gwJCIIgCCL30Z4Ab9KkSYPWr6\/9OoArAcwwXiOVmEBAEOyLoODYAX875H7O7Wf1+9B2BQkIgiAIog94IwCEhHDKAJwH4BQAEw\/ird8F8AqAp2Kx4iXr169\/L\/CZtF1BAoIgCILo7XNALBYLpVKptP5DQUEBT6Wq5gGYD2AugOMAHBLwLjQAcAAI+PER\/wZQA2B1WVlJTXV19XZTNAAACYe+x\/8HU4Tm802WfbQAAAAASUVORK5CYII=\" alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\r\n        <span class=\"mlp-nav-tagline\">Amerika'da<br>\u0130\u015f Orta\u011f\u0131n\u0131z<\/span>\r\n      <\/a>\r\n      <button class=\"mlp-nav-toggle\" id=\"mlpNavToggle\" aria-label=\"Men\u00fc\">\r\n        <svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16M4 12h16M4 17h16\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\r\n      <\/button>\r\n      <ul class=\"mlp-nav-links\" id=\"mlpNavLinks\">\r\n        <li><a href=\"#how-it-works\" class=\"mlp-navlink\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz<\/a><\/li>\r\n        <li><a href=\"#why-manay\" class=\"mlp-navlink\">Neden Manay<\/a><\/li>\r\n        <li><a href=\"#services\" class=\"mlp-navlink\">Hizmetler<\/a><\/li>\r\n        <li><a href=\"#who-we-serve\" class=\"mlp-navlink\">Kimlere<\/a><\/li>\r\n      <\/ul>\r\n      <div class=\"mlp-nav-cta\">\r\n\r\n        <button class=\"mlp-nav-video\" id=\"mlpNavVideo\" type=\"button\">\r\n          <span class=\"mlp-nav-video-ic\"><svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M8 5v14l11-7L8 5z\"\/><\/svg><\/span>\r\n          <span class=\"mlp-cta-long\">Bizi Tan\u0131y\u0131n<\/span>\r\n        <\/button>\r\n\r\n        <div class=\"mlp-nav-contact\" id=\"mlpNavContact\">\r\n          <button class=\"mlp-nav-contact-btn\" id=\"mlpNavContactBtn\" type=\"button\" aria-expanded=\"false\">\r\n            <svg width=\"17\" height=\"17\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\r\n            <span class=\"mlp-cta-long\">\u0130leti\u015fim<\/span>\r\n            <svg class=\"mlp-nav-contact-arrow\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n          <\/button>\r\n          <div class=\"mlp-nav-contact-panel\" id=\"mlpNavContactPanel\">\r\n            <div class=\"mlp-nav-contact-head\">Bize Ula\u015f\u0131n<\/div>\r\n            <a href=\"tel:+14049001040\" class=\"mlp-nav-contact-row\">\r\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddfa\ud83c\uddf8<\/span>\r\n              <span class=\"mlp-nav-contact-info\"><small>Amerika (ABD)<\/small><b>+1 (404) 900-1040<\/b><\/span>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\r\n            <\/a>\r\n            <a href=\"tel:+908502420100\" class=\"mlp-nav-contact-row\">\r\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddf9\ud83c\uddf7<\/span>\r\n              <span class=\"mlp-nav-contact-info\"><small>T\u00fcrkiye Ofisi<\/small><b>0850 242 01 00<\/b><\/span>\r\n            <\/a>\r\n            <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Merhaba%2C%20ABD%27de%20i%C5%9F%20yap%C4%B1yorum%2Fyapmak%20istiyorum%2C%20muhasebe%20ve%20vergi%20hizmetleri%20hakk%C4%B1nda%20bilgi%20almak%20istiyorum.\" class=\"mlp-nav-contact-wa\" target=\"_blank\" rel=\"noopener nofollow\">\r\n              <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\r\n              WhatsApp'tan yaz\u0131n\r\n            <\/a>\r\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold mlp-nav-contact-cta\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al<\/a>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <a href=\"#contact-form-box\" class=\"mlp-nav-btn\">Bize <span class=\"mlp-cta-long\">Ula\u015f\u0131n<\/span><\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/nav>\r\n\r\n  <span id=\"top\"><\/span>\r\n\r\n  <header class=\"mlp-hero mlp-on-dark\">\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-hero-grid\">\r\n        <div class=\"mlp-hero-copy\">\r\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.14);\">Amerika'da \u0130\u015f Geli\u015ftirme &amp; Mali Y\u00f6netim<\/span>\r\n\r\n          <h1>Amerika'da \u0130\u015f Yap\u0131n \u2014 <span class=\"mlp-accent\">Mali Y\u00fck\u00fc<\/span> Bize B\u0131rak\u0131n<\/h1>\r\n          <p class=\"mlp-hero-sub\">\r\n            Muhasebe, vergi planlamas\u0131, bordro ve \u00e7ok eyaletli uyum. ABD'deki t\u00fcm mali y\u00fck\u00fcml\u00fcl\u00fcklerinizi \u2014 T\u00fcrk\u00e7e bilen, ABD'de lisansl\u0131 CPA ekibimize devredin.\r\n          <\/p>\r\n          <div class=\"mlp-hero-cta\">\r\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n            <a href=\"#how-it-works\" class=\"mlp-btn mlp-btn--ghost\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz \u2193<\/a>\r\n          <\/div>\r\n          <div class=\"mlp-hero-trust\">\r\n            <div>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l2.4 4.9 5.4.8-3.9 3.8.9 5.4L12 19.3 7.2 17l.9-5.4L4.2 7.7l5.4-.8L12 2z\" fill=\"#FFCE6B\"\/><\/svg>\r\n              <span>8.000+ m\u00fc\u015fteriye k\u00fcresel hizmet<\/span>\r\n            <\/div>\r\n            <div>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" stroke=\"#FFCE6B\" stroke-width=\"2\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#FFCE6B\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n              <span>25+ y\u0131ll\u0131k ABD vergi &amp; muhasebe deneyimi<\/span>\r\n            <\/div>\r\n            <div>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FFCE6B\" stroke-width=\"1.6\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#FFCE6B\" stroke-width=\"1.6\"\/><\/svg>\r\n              <span>Muhasebe \u00b7 Vergi \u00b7 Bordro \u00b7 Sales Tax uzmanlar\u0131<\/span>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <aside class=\"mlp-hero-card mlp-hero-card--form\">\r\n          <h3>\u00dccretsiz 30 Dakikal\u0131k \u0130\u015f Dan\u0131\u015fmanl\u0131\u011f\u0131 G\u00f6r\u00fc\u015fmesi<\/h3>\r\n          <p class=\"mlp-card-sub\">Mevcut durumunuzu anlat\u0131n \u2014 k\u0131sa ve uzun vadeli plan\u0131 birlikte \u00e7\u0131karal\u0131m.<\/p>\r\n\r\n          <form class=\"mlp-cform\" id=\"mlpFormHero\" novalidate>\r\n            <div class=\"mlp-field\">\r\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\r\n              <div class=\"mlp-phone\">\r\n                <div class=\"mlp-cc-wrap\">\r\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\r\n                    <span class=\"mlp-cc-flag\">\ud83c\uddf9\ud83c\uddf7<\/span><span class=\"mlp-cc-code\">+90<\/span>\r\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n                  <\/button>\r\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+90\">\r\n                  <div class=\"mlp-cc-pop\" hidden>\r\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod ara\u2026\" autocomplete=\"off\">\r\n                    <ul class=\"mlp-cc-opts\"><\/ul>\r\n                  <\/div>\r\n                <\/div>\r\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"5xx xxx xx xx\">\r\n              <\/div>\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@email.com\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\r\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"\u0130\u015f modelinizi ve hedefinizi yaz\u0131n (\u00f6r. e-ticaret, dan\u0131\u015fmanl\u0131k, hangi eyalet\u2026)\"><\/textarea>\r\n            <\/div>\r\n            <label class=\"mlp-consent\">\r\n              <input type=\"checkbox\" name=\"kvkk\" checked required>\r\n              <span><a href=\"https:\/\/www.manaycpa.com\/tr\/kvkk-aydinlatma-metni\/\" target=\"_blank\" rel=\"noopener nofollow\">KVKK Ayd\u0131nlatma Metni<\/a>'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.<\/span>\r\n            <\/label>\r\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\r\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\r\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\r\n          <\/form>\r\n          <div class=\"mlp-hero-stats\">\r\n            <div class=\"mlp-stat\"><b>8K+<\/b><span>K\u00fcresel M\u00fc\u015fteri<\/span><\/div>\r\n            <div class=\"mlp-stat\"><b>25+<\/b><span>Y\u0131l ABD Deneyimi<\/span><\/div>\r\n            <div class=\"mlp-stat\"><b>50<\/b><span>Eyalet &amp; B\u00f6lge<\/span><\/div>\r\n          <\/div>\r\n        <\/aside>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n\r\n  <section class=\"mlp-section\" id=\"references\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">M\u00fc\u015fterilerimiz<\/span>\r\n      <h2 class=\"mlp-h2\">D\u00fcnyan\u0131n d\u00f6rt bir yan\u0131ndaki giri\u015fimciler Manay CPA'e g\u00fcveniyor<\/h2>\r\n      <p class=\"mlp-lead\">E-ticaret sat\u0131c\u0131lar\u0131ndan teknoloji giri\u015fimlerine \u2014 ABD'de i\u015f kuran yabanc\u0131 giri\u015fimciler kurulum ve uyum s\u00fcre\u00e7lerini bize emanet ediyor.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-logos\">\r\n      <div class=\"mlp-logos-track\">\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"how-it-works\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz<\/span>\r\n      <h2 class=\"mlp-h2\">\u0130lk G\u00f6r\u00fc\u015fmeden S\u00fcregelen Ortakl\u0131\u011fa \u2014 Her \u015eeyi Biz Y\u00f6netiyoruz<\/h2>\r\n      <p class=\"mlp-lead\">D\u00f6rt basit ad\u0131m. Mali durumunuzu de\u011ferlendirip stratejinizi kurar, operasyonu devral\u0131r ve b\u00fcy\u00fcmenize ortak oluruz.<\/p>\r\n\r\n      <div class=\"mlp-steps\">\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">1<\/div>\r\n          <h5>\u00dccretsiz G\u00f6r\u00fc\u015fme<\/h5>\r\n          <p>\u0130\u015f modelinizi, hedef pazar\u0131n\u0131z\u0131 ve sahiplik yap\u0131n\u0131z\u0131 anlat\u0131n. Bu a\u015famada evrak gerekmez.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">2<\/div>\r\n          <h5>Mali Strateji<\/h5>\r\n          <p>Vergi y\u00fck\u00fcn\u00fcz\u00fc azaltmak, uyum risklerini s\u0131f\u0131rlamak ve muhasebe altyap\u0131s\u0131n\u0131 kurmak i\u00e7in ki\u015fisel plan haz\u0131rlar\u0131z.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">3<\/div>\r\n          <h5>Operasyonu Devral\u0131r\u0131z<\/h5>\r\n          <p>Bookkeeping, bordro, beyanlar ve sales tax takibini \u00fcstleniriz; siz i\u015fe odaklan\u0131rs\u0131n\u0131z.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">4<\/div>\r\n          <h5>Proaktif Dan\u0131\u015fmanl\u0131k<\/h5>\r\n          <p>Y\u0131ll\u0131k vergi planlamas\u0131, CFO deste\u011fi ve mevzuat de\u011fi\u015fikliklerinde zaman\u0131nda uyar\u0131 \u2014 sadece reaktif de\u011fil, proaktif orta\u011f\u0131n\u0131z.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"mlp-steps-cta\">\r\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz G\u00f6r\u00fc\u015fme Planlay\u0131n<\/a>\r\n        <a href=\"#services\" class=\"mlp-btn mlp-btn--gold\">Hizmetlerimizi G\u00f6r\u00fcn<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"why-manay\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Neden Manay CPA<\/span>\r\n      <h2 class=\"mlp-h2\">Sadece muhasebe yapm\u0131yoruz \u2014 ABD'de ba\u015far\u0131l\u0131 olman\u0131z\u0131 sa\u011fl\u0131yoruz<\/h2>\r\n      <p class=\"mlp-lead\">ABD merkezli, lisansl\u0131 bir CPA firmas\u0131yla \u00e7al\u0131\u015f\u0131n; iki k\u00fclt\u00fcr\u00fc ve iki vergi sistemini bilen ekibimizle.<\/p>\r\n\r\n      <div class=\"mlp-why-grid\" style=\"text-align:left;\">\r\n        <div class=\"mlp-why-card\">\r\n          <div class=\"mlp-why-ic\">\r\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2L3 6v6c0 5 3.8 8.5 9 10 5.2-1.5 9-5 9-10V6l-9-4z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n          <\/div>\r\n          <h4>Tek \u00c7at\u0131 Alt\u0131nda<\/h4>\r\n          <p>Kurulum, muhasebe ve vergi tek ekipte. Farkl\u0131 sa\u011flay\u0131c\u0131lar aras\u0131nda ko\u015fu\u015fturmazs\u0131n\u0131z.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-why-card\">\r\n          <div class=\"mlp-why-ic\">\r\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4.5v9L12 21l-8-4.5v-9L12 3z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><circle cx=\"12\" cy=\"11\" r=\"2.5\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg>\r\n          <\/div>\r\n          <h4>\u0130ki K\u00fclt\u00fcr\u00fc Bilen Ekip<\/h4>\r\n          <p>T\u00fcrk\u00e7e ileti\u015fim, ABD lisans\u0131. T\u00fcrkiye\u2013ABD mali k\u00f6pr\u00fcs\u00fcn\u00fc anlayan az say\u0131da CPA firmas\u0131ndan biriyiz.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-why-card\">\r\n          <div class=\"mlp-why-ic\">\r\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"#0F4FA8\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.7-5 6-5s6 2 6 5\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><path d=\"M16 4l2 2 3-3\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n          <\/div>\r\n          <h4>Sabit \u00dccret, S\u00fcrpriz Yok<\/h4>\r\n          <p>Saatlik de\u011fil net paket fiyat; ne \u00f6deyece\u011finizi ba\u015ftan bilirsiniz.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"services\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Hizmetlerimiz<\/span>\r\n      <h2 class=\"mlp-h2\">Amerika'da \u0130\u015f Yapmak \u0130\u00e7in \u0130htiyac\u0131n\u0131z Olan Her \u015eey \u2014 Tek \u00c7at\u0131 Alt\u0131nda<\/h2>\r\n      <p class=\"mlp-lead\">Kurulu\u015ftan muhasebe ve vergi uyumuna kadar t\u00fcm resmi kaps\u0131yoruz.<\/p>\r\n\r\n      <div class=\"mlp-feat-grid\" style=\"text-align:left;\">\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21h18M5 21V8l7-5 7 5v13M9 21v-6h6v6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h5>LLC &amp; C-Corp Kurulumu<\/h5>\r\n          <p>Hedefinize uygun t\u00fczel yap\u0131; kurulu\u015f belgeleri, operating agreement\/bylaws dahil u\u00e7tan uca kurulum.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h5>Muhasebe &amp; Bookkeeping<\/h5>\r\n          <p>Ayl\u0131k defter tutma, banka mutabakat\u0131 ve finansal raporlama. Kay\u0131tlar\u0131n\u0131z her zaman vergi beyan\u0131na haz\u0131r.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"7\" width=\"16\" height=\"13\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M9 7V5a3 3 0 016 0v2M12 12v3\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n          <h5>Kurumsal &amp; Ki\u015fisel Vergi<\/h5>\r\n          <p>Federal ve eyalet beyanlar\u0131, vergi planlamas\u0131 ve optimizasyonu. Yasal \u00f6deyebilece\u011finiz en az vergiyi \u00f6deyin.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3v18M5 21V8l7-5 7 5v13\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h5>Bordro (Payroll) Y\u00f6netimi<\/h5>\r\n          <p>\u00c7al\u0131\u015fan maa\u015f \u00f6demeleri, kesintiler, W-2\/1099 ve IRS uyumu \u2014 bordro karma\u015f\u0131kl\u0131\u011f\u0131 tamamen bizde.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M8 9h8M8 13h5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n          <h5>Sales Tax &amp; Nexus Y\u00f6netimi<\/h5>\r\n          <p>Hangi eyaletlerde y\u00fck\u00fcml\u00fcs\u00fcn\u00fcz? Nexus analizi, kay\u0131t, tahsilat ve periyodik dosyalama hizmetleri.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.7-5 6-5s6 2 6 5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><path d=\"M16 11h5M18.5 8.5v5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n          <h5>CFO Dan\u0131\u015fmanl\u0131\u011f\u0131<\/h5>\r\n          <p>Nakit ak\u0131\u015f\u0131 planlamas\u0131, b\u00fct\u00e7eleme ve karl\u0131l\u0131k analizi. Tam zamanl\u0131 CFO maliyeti olmadan stratejik finansal rehberlik.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"mlp-steps-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">Hemen G\u00f6r\u00fc\u015fme Ayarla<\/button><\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"who-we-serve\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Kimlere Hizmet Veriyoruz<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'de i\u015f yapan herkes i\u00e7in<\/h2>\r\n      <p class=\"mlp-lead\">E-ticaretten teknolojiye, ithalat\/ihracattan gayrimenkule \u2014 sekt\u00f6r fark etmeksizin ABD'deki mali y\u00fcklerinizi y\u00f6netiyoruz.<\/p>\r\n\r\n      <div class=\"mlp-bento\">\r\n\r\n        <div class=\"mlp-bento-card is--tall is--photo\">\r\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x1040-ecommerce.jpg\" alt=\"ABD'de e-ticaret i\u00e7in \u015firket kuran giri\u015fimci\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg><\/div>\r\n          <div class=\"mlp-bento-stat\">\ud83c\udf0d 60+ \u00fclke<\/div>\r\n          <h3>E-ticaret &amp; Amazon FBA Sat\u0131c\u0131lar\u0131<\/h3>\r\n          <p>Sales tax nexus analizi, \u00e7ok eyaletli kay\u0131t ve beyanlar. ABD pazar\u0131nda b\u00fcy\u00fcrken uyum sorunlar\u0131yla bo\u011fu\u015fmazs\u0131n\u0131z.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--soft\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16v13H4zM9 7V4h6v3\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83d\udcbb Teknoloji &amp; SaaS Giri\u015fimleri<\/h3>\r\n          <p>Yat\u0131r\u0131ma uygun Delaware C-Corp yap\u0131s\u0131 ve cap table dostu kurulum.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--blue\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21V8l6-3v4l6-3v4l6-3v14H3z\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83e\udd1d \u0130thalat &amp; Ticaret Firmalar\u0131<\/h3>\r\n          <p>\u00c7ok eyaletli uyum, muhasebe altyap\u0131s\u0131 ve vergi optimizasyonu.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--wide is--amber\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"#041E42\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83d\udcb0 Yat\u0131r\u0131mc\u0131lar<\/h3>\r\n          <p>ABD gayrimenkul\/i\u015f yat\u0131r\u0131mlar\u0131 i\u00e7in uygun t\u00fczel yap\u0131 ve vergi planlamas\u0131. Do\u011fru yap\u0131, hem koruma hem de vergi avantaj\u0131 sa\u011flar.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--wide is--mint\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M14 6l7 6-7 6\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83c\udf10 ABD'ye A\u00e7\u0131lan Mevcut \u015eirketler<\/h3>\r\n          <p>Yurt d\u0131\u015f\u0131ndaki \u015firketinizin ABD i\u015ftiraki\/\u015fubesi kurulumu ve transfer fiyatland\u0131rma deste\u011fi. Grup yap\u0131n\u0131za uygun, uyumlu bir ABD aya\u011f\u0131 kurar\u0131z.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--photo\">\r\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x500-investors.jpg\" alt=\"ABD pazar\u0131na a\u00e7\u0131lan KOB\u0130 ve ihracat\u00e7\u0131\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21V8l6-3v4l6-3v4l6-3v14H3z\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83c\udfed KOB\u0130 &amp; \u0130hracat\u00e7\u0131lar<\/h3>\r\n          <p>ABD pazar\u0131na a\u00e7\u0131lmak isteyen \u00fcretici ve ihracat\u00e7\u0131 KOB\u0130'ler i\u00e7in kurulum, faturaland\u0131rma ve uyum.<\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"comparison\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Karar Rehberi<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'de \u0130\u015f Kurarken Verilecek Temel Kararlar<\/h2>\r\n      <p class=\"mlp-lead\">Do\u011fru se\u00e7im i\u015f modelinize, hedeflerinize ve sahiplik yap\u0131n\u0131za ba\u011fl\u0131. Bu kar\u015f\u0131la\u015ft\u0131rmalar\u0131 y\u00f6n bulmak i\u00e7in kullan\u0131n; net analizi \u00fccretsiz g\u00f6r\u00fc\u015fmede yapal\u0131m.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-wrap\">\r\n\r\n      <h3 style=\"font-size:22px;margin:8px 0 4px;color:var(--mlp-navy);\">Giri\u015fimcilerin en s\u0131k kar\u015f\u0131la\u015ft\u0131\u011f\u0131 se\u00e7imler<\/h3>\r\n      <p style=\"color:var(--mlp-muted);font-size:15px;margin:6px 0 0;\">Detayl\u0131 d\u00f6k\u00fcm\u00fc g\u00f6rmek i\u00e7in bir kar\u015f\u0131la\u015ft\u0131rma se\u00e7in.<\/p>\r\n\r\n      <div class=\"mlp-tabs\" id=\"mlpCompanyTabs\">\r\n\r\n        <div class=\"mlp-tabs-nav\">\r\n          <button class=\"mlp-tab-btn is-active\" data-tab=\"entity\">\r\n            <span class=\"mlp-tab-btn-code\">LLC vs C-Corp<\/span>\r\n            <span class=\"mlp-tab-btn-name\">T\u00fczel Yap\u0131<\/span>\r\n          <\/button>\r\n          <button class=\"mlp-tab-btn\" data-tab=\"state\">\r\n            <span class=\"mlp-tab-btn-code\">Delaware vs Wyoming<\/span>\r\n            <span class=\"mlp-tab-btn-name\">Eyalet Se\u00e7imi<\/span>\r\n          <\/button>\r\n          <button class=\"mlp-tab-btn\" data-tab=\"taxid\">\r\n            <span class=\"mlp-tab-btn-code\">EIN vs ITIN<\/span>\r\n            <span class=\"mlp-tab-btn-name\">Vergi Numaralar\u0131<\/span>\r\n          <\/button>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-tab-panel is-active\" data-panel=\"entity\">\r\n          <div class=\"mlp-tab-panel-head\">\r\n            <div class=\"mlp-tab-panel-badge\">LLC<br>Corp<\/div>\r\n            <div><h4>LLC vs C-Corp<\/h4><p>\u0130\u015finize ve b\u00fcy\u00fcme hedefinize g\u00f6re t\u00fczel yap\u0131 se\u00e7imi<\/p><\/div>\r\n          <\/div>\r\n          <div class=\"mlp-table-wrap\">\r\n            <div class=\"mlp-table-scroll\">\r\n              <table class=\"mlp-table\">\r\n                <thead>\r\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">LLC<\/th><th scope=\"col\">C-Corp<\/th><\/tr>\r\n                <\/thead>\r\n                <tbody>\r\n                  <tr><th scope=\"row\">Vergilendirme<\/th><td class=\"mlp-td-hl\">Pass-through (varsay\u0131lan) \u2014 k\u00e2r orta\u011fa ge\u00e7er<\/td><td>Ayr\u0131 vergi m\u00fckellefi \u2014 %21 federal kurumlar vergisi<\/td><\/tr>\r\n                  <tr><th scope=\"row\">\u00c7ift vergilendirme<\/th><td>Yok (varsay\u0131landa)<\/td><td class=\"mlp-td-hl\">Olabilir (\u015firket + temett\u00fc)<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Yat\u0131r\u0131mc\u0131\/VC uygunlu\u011fu<\/th><td>S\u0131n\u0131rl\u0131<\/td><td class=\"mlp-td-hl\">Y\u00fcksek \u2014 hisse opsiyonu &amp; tercihli pay<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Formalite<\/th><td>D\u00fc\u015f\u00fck<\/td><td>Daha y\u00fcksek (y\u00f6netim kurulu, kay\u0131tlar)<\/td><\/tr>\r\n                  <tr><th scope=\"row\">En uygun<\/th><td class=\"mlp-td-hl\">E-ticaret, dan\u0131\u015fmanl\u0131k, k\u00fc\u00e7\u00fck\/orta i\u015f<\/td><td>Yat\u0131r\u0131m alacak teknoloji giri\u015fimleri<\/td><\/tr>\r\n                <\/tbody>\r\n              <\/table>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-tab-panel\" data-panel=\"state\">\r\n          <div class=\"mlp-tab-panel-head\">\r\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">DE<br>WY<\/div>\r\n            <div><h4>Delaware vs Wyoming<\/h4><p>Hedefinize g\u00f6re en uygun eyalet<\/p><\/div>\r\n          <\/div>\r\n          <div class=\"mlp-table-wrap\">\r\n            <div class=\"mlp-table-scroll\">\r\n              <table class=\"mlp-table\">\r\n                <thead>\r\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">Delaware<\/th><th scope=\"col\">Wyoming<\/th><\/tr>\r\n                <\/thead>\r\n                <tbody>\r\n                  <tr><th scope=\"row\">G\u00fc\u00e7l\u00fc y\u00f6n<\/th><td class=\"mlp-td-hl\">Yat\u0131r\u0131mc\u0131 a\u015final\u0131\u011f\u0131, Chancery Mahkemesi<\/td><td>D\u00fc\u015f\u00fck maliyet, gizlilik<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Eyalet gelir vergisi<\/th><td>Var (duruma g\u00f6re)<\/td><td class=\"mlp-td-hl\">Yok<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Y\u0131ll\u0131k maliyet<\/th><td>Franchise tax (de\u011fi\u015fken)<\/td><td class=\"mlp-td-hl\">D\u00fc\u015f\u00fck y\u0131ll\u0131k \u00fccret<\/td><\/tr>\r\n                  <tr><th scope=\"row\">En uygun<\/th><td class=\"mlp-td-hl\">VC\/yat\u0131r\u0131m hedefleyen giri\u015fimler<\/td><td>E-ticaret, k\u00fc\u00e7\u00fck i\u015f, maliyet odakl\u0131<\/td><\/tr>\r\n                <\/tbody>\r\n              <\/table>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-tab-panel\" data-panel=\"taxid\">\r\n          <div class=\"mlp-tab-panel-head\">\r\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">EIN<br>ITIN<\/div>\r\n            <div><h4>EIN vs ITIN<\/h4><p>\u015eirket ve birey i\u00e7in vergi numaralar\u0131<\/p><\/div>\r\n          <\/div>\r\n          <div class=\"mlp-table-wrap\">\r\n            <div class=\"mlp-table-scroll\">\r\n              <table class=\"mlp-table\">\r\n                <thead>\r\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">EIN<\/th><th scope=\"col\">ITIN<\/th><\/tr>\r\n                <\/thead>\r\n                <tbody>\r\n                  <tr><th scope=\"row\">Kime ait<\/th><td class=\"mlp-td-hl\">\u015eirkete (i\u015fletme vergi no)<\/td><td>Bireye (ki\u015fisel vergi no)<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Ne i\u00e7in<\/th><td>Banka, i\u015fe al\u0131m, vergi beyan\u0131<\/td><td>Bireysel ABD beyan\u0131 gerekti\u011finde<\/td><\/tr>\r\n                  <tr><th scope=\"row\">SSN gerekir mi<\/th><td class=\"mlp-td-hl\">Hay\u0131r \u2014 yabanc\u0131 sahip SS-4 ile alabilir<\/td><td>Hay\u0131r \u2014 W-7 ile ba\u015fvurulur<\/td><\/tr>\r\n                  <tr><th scope=\"row\">S\u00fcre<\/th><td>Genellikle birka\u00e7 hafta (yabanc\u0131 ba\u015fvuru)<\/td><td>Birka\u00e7 hafta\u2013aylar<\/td><\/tr>\r\n                <\/tbody>\r\n              <\/table>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mlp-table-cta\" style=\"margin-top:34px;\">\r\n        <p><strong>Hangi yap\u0131 size uygun, emin de\u011fil misiniz?<\/strong> \u00dccretsiz g\u00f6r\u00fc\u015fmede birlikte netle\u015ftirelim.<\/p>\r\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\">\r\n    <div class=\"mlp-wrap\">\r\n\r\n      <div class=\"mlp-split\">\r\n        <div class=\"mlp-split-copy\">\r\n          <span class=\"mlp-eyebrow\">Deneyim<\/span>\r\n          <h3>25 Y\u0131ll\u0131k ABD Vergi &amp; Muhasebe Deneyimi \u2014 \u0130\u015finizin Hizmetinde<\/h3>\r\n          <p>Manay CPA, 1999'dan beri ABD vergi mevzuat\u0131 ile uluslararas\u0131 i\u015f d\u00fcnyas\u0131n\u0131n kesi\u015fiminde \u00e7al\u0131\u015f\u0131yor. Yabanc\u0131 sahipli LLC'lerden \u00e7ok ortakl\u0131 C-Corp'lara kadar her senaryoyu g\u00f6rd\u00fck. Sizin durumunuz bizim i\u00e7in yeni de\u011fil.<\/p>\r\n          <ul class=\"mlp-checklist\">\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Uluslararas\u0131 uzmanl\u0131\u011fa sahip lisansl\u0131 ABD CPA'leri<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u015eirket kurulumu + muhasebe + vergi tek ekipte<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> 60+ \u00fclkeden m\u00fc\u015fteri<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Y\u0131l boyu, sezon d\u0131\u015f\u0131nda da eri\u015filebilir destek<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/25year-of-experience.jpg') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">25+<\/span><\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mlp-split mlp-split--rev\">\r\n        <div class=\"mlp-split-copy\">\r\n          <span class=\"mlp-eyebrow\">G\u00fcvenlik &amp; Takvim<\/span>\r\n          <h3>Verileriniz G\u00fcvende, Beyanlar\u0131n\u0131z Zaman\u0131nda<\/h3>\r\n          <p>Belge payla\u015f\u0131m\u0131 i\u00e7in banka d\u00fczeyinde \u015fifreli m\u00fc\u015fteri portal\u0131 kullan\u0131r\u0131z; hassas evrak e-postayla gitmez. Federal beyan, annual report ve sales tax tarihleri her m\u00fc\u015fteri i\u00e7in otomatik takip edilir.<\/p>\r\n          <ul class=\"mlp-checklist\">\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcm belgeler i\u00e7in \u015fifreli portal<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcm kritik tarihler i\u00e7in otomatik hat\u0131rlatma<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u00c7ok y\u0131ll\u0131 beyan ge\u00e7mi\u015fi saklan\u0131r<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> IRS vek\u00e2let i\u015flemleri (Form 2848)<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/Awarded.png') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">SSL<\/span><\/div>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"awards\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Ba\u015far\u0131lar<\/span>\r\n      <h2 class=\"mlp-h2\">\u00d6d\u00fcller &amp; Yetkinlikler<\/h2>\r\n      <p class=\"mlp-lead\">25 y\u0131l\u0131 a\u015fk\u0131n g\u00fcvenilir hizmet; sekt\u00f6r \u00f6d\u00fclleri ve mesleki yetkinliklerle tescilli.<\/p>\r\n\r\n      <div class=\"mlp-awards-grid\">\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-1.svg\" alt=\"\u00d6d\u00fcl 1\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>Best Woman Entrepreneur of the Year<\/h5>\r\n          <span>Cobb Chamber \u00b7 2026<\/span>\r\n        <\/div>\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-2.svg\" alt=\"\u00d6d\u00fcl 2\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>Top 25 Small Businesses of the Year<\/h5>\r\n          <span>Cobb Chamber \u00b7 2026<\/span>\r\n        <\/div>\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-3.svg\" alt=\"\u00d6d\u00fcl 3\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>Best of Georgia<\/h5>\r\n          <span>Georgia Business Journal \u00b7 2025<\/span>\r\n        <\/div>\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-4.svg\" alt=\"\u00d6d\u00fcl 4\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>One of America's Fastest-Growing Companies<\/h5>\r\n          <span>Inc. 5000 \u00b7 2025<\/span>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"team\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Ekibimiz<\/span>\r\n      <h2 class=\"mlp-h2\">Uzman Kadromuzla Tan\u0131\u015f\u0131n<\/h2>\r\n      <p class=\"mlp-lead\">Ger\u00e7ek CPA'ler. Ger\u00e7ek Uzmanl\u0131k. D\u0131\u015f Kaynak Yok.<\/p>\r\n    <\/div>\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-photos\">\r\n        <div class=\"mlp-photo mlp-photo--big\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-1.jpg\" alt=\"Manay CPA ofis\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-2.jpg\" alt=\"Manay CPA ekip\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-3.jpg\" alt=\"Manay CPA \u00e7al\u0131\u015fma ortam\u0131\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-4.jpg\" alt=\"Manay CPA dan\u0131\u015fmanl\u0131k\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-5.jpg\" alt=\"Manay CPA ofis binas\u0131\" loading=\"lazy\">\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"video\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Bizi Tan\u0131y\u0131n<\/span>\r\n      <h2 class=\"mlp-h2\">Her M\u00fc\u015fteriye \u00d6zel, Adanm\u0131\u015f Bir Uzman Ekip<\/h2>\r\n      <p class=\"mlp-lead\">ABD'de i\u015f kuran giri\u015fimcilere kurulumdan uyuma kadar nas\u0131l yol g\u00f6sterdi\u011fimizi videoda izleyin.<\/p>\r\n\r\n      <div class=\"mlp-video-wrap\">\r\n        <div class=\"mlp-video\" id=\"mlpVideo\">\r\n          <div class=\"mlp-video-placeholder\" data-id=\"JiAq21_4iOU\">\r\n            <div class=\"mlp-video-play\">\r\n              <svg width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M8 5v14l11-7L8 5z\" fill=\"#041E42\"\/><\/svg>\r\n            <\/div>\r\n            <p>Videoyu izlemek i\u00e7in t\u0131klay\u0131n<\/p>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section--soft mlp-journey\" id=\"journey\" style=\"padding-top:60px;\">\r\n    <div class=\"mlp-wrap mlp-center\" style=\"padding-bottom:20px;\">\r\n      <span class=\"mlp-eyebrow\">Yol Haritan\u0131z<\/span>\r\n      <h2 class=\"mlp-h2\">Mali De\u011ferlendirmeden S\u00fcregelen Ortakl\u0131\u011fa \u2014 Ad\u0131m Ad\u0131m<\/h2>\r\n      <p class=\"mlp-lead\">\u0130lk g\u00f6r\u00fc\u015fmeden tam uyuma kadar s\u00fcre\u00e7 nas\u0131l ilerliyor? Takip etmek i\u00e7in kayd\u0131r\u0131n.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-journey-track\" id=\"mlpJourneyTrack\">\r\n\r\n      <div class=\"mlp-journey-pin\">\r\n\r\n        <div class=\"mlp-journey-progress\" id=\"mlpJourneyProgress\">\r\n          <span><\/span><span><\/span><span><\/span><span><\/span>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-journey-pin-inner\">\r\n\r\n          <div class=\"mlp-journey-steps\" id=\"mlpJourneySteps\">\r\n\r\n            <div class=\"mlp-jstep is-active\" data-scene=\"0\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2460 De\u011ferlendirme<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">1<\/div>\r\n                  <span class=\"mlp-jstep-tag is--before\">Ad\u0131m 1<\/span>\r\n                <\/div>\r\n                <h4>Mevcut Durumu De\u011ferlendiririz<\/h4>\r\n                <p>Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi, muhasebe altyap\u0131n\u0131z\u0131 ve iyile\u015ftirme f\u0131rsatlar\u0131n\u0131 birlikte analiz ederiz.<\/p>\r\n              <\/div>\r\n            <\/div>\r\n\r\n            <div class=\"mlp-jstep\" data-scene=\"1\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2461 Strateji<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">2<\/div>\r\n                  <span class=\"mlp-jstep-tag is--before\">Ad\u0131m 2<\/span>\r\n                <\/div>\r\n                <h4>Mali Strateji Olu\u015ftururuz<\/h4>\r\n                <p>Vergi plan\u0131, uyum takvimi ve muhasebe altyap\u0131s\u0131 ki\u015fisel i\u015f hedefinize g\u00f6re kurulur.<\/p>\r\n              <\/div>\r\n            <\/div>\r\n\r\n            <div class=\"mlp-jstep\" data-scene=\"2\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2462 Operasyon<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">3<\/div>\r\n                  <span class=\"mlp-jstep-tag is--after\">Ad\u0131m 3<\/span>\r\n                <\/div>\r\n                <h4>Operasyonu Devral\u0131r\u0131z<\/h4>\r\n                <p>Bookkeeping, bordro, beyanlar ve sales tax \u2014 t\u00fcm rutin mali i\u015fler bizde.<\/p>\r\n              <\/div>\r\n            <\/div>\r\n\r\n            <div class=\"mlp-jstep\" data-scene=\"3\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2463 B\u00fcy\u00fcme<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">4<\/div>\r\n                  <span class=\"mlp-jstep-tag is--after\">Ad\u0131m 4<\/span>\r\n                <\/div>\r\n                <h4>B\u00fcy\u00fcmenize Ortak Oluruz<\/h4>\r\n                <p>Proaktif dan\u0131\u015fmanl\u0131k, y\u0131ll\u0131k vergi planlamas\u0131 ve CFO deste\u011fiyle yan\u0131n\u0131zday\u0131z.<\/p>\r\n                <div class=\"mlp-jstep-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">G\u00f6r\u00fc\u015fme Ayarlay\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--gold mlp-open-meeting\">Hemen G\u00f6r\u00fc\u015fme Ayarla<\/button><\/div>\r\n              <\/div>\r\n            <\/div>\r\n\r\n          <\/div>\r\n\r\n          <div class=\"mlp-journey-visual\" id=\"mlpJourneyVisual\">\r\n            <div class=\"mlp-jscene is-active\" data-scene=\"0\">\r\n              <span class=\"mlp-jscene-badge\">De\u011ferlendirme<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#fff\" stroke-width=\"1.5\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 1 \/ 4<\/span>\r\n              <h5>Mevcut Durumu De\u011ferlendiririz<\/h5>\r\n              <p>Vergi ve muhasebe durumunuzu, riskleri ve f\u0131rsatlar\u0131 birlikte analiz ederiz.<\/p>\r\n            <\/div>\r\n            <div class=\"mlp-jscene\" data-scene=\"1\">\r\n              <span class=\"mlp-jscene-badge\">Strateji<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 3h9l4 4v14H6V3z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M14 3v5h5M9 13h6M9 17h6\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 2 \/ 4<\/span>\r\n              <h5>Mali Strateji Olu\u015ftururuz<\/h5>\r\n              <p>Ki\u015fisel vergi plan\u0131, uyum takvimi ve muhasebe altyap\u0131s\u0131 kurulur.<\/p>\r\n            <\/div>\r\n            <div class=\"mlp-jscene\" data-scene=\"2\">\r\n              <span class=\"mlp-jscene-badge\">Operasyon<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 3 \/ 4<\/span>\r\n              <h5>Operasyonu Devral\u0131r\u0131z<\/h5>\r\n              <p>Bookkeeping, bordro ve beyanlar bizde; siz i\u015fe odaklan\u0131rs\u0131n\u0131z.<\/p>\r\n            <\/div>\r\n            <div class=\"mlp-jscene\" data-scene=\"3\">\r\n              <span class=\"mlp-jscene-badge\">B\u00fcy\u00fcme<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 4 \/ 4<\/span>\r\n              <h5>B\u00fcy\u00fcmenize Ortak Oluruz<\/h5>\r\n              <p>Proaktif dan\u0131\u015fmanl\u0131k ve CFO deste\u011fiyle b\u00fcy\u00fcmenizi s\u00fcrd\u00fcr\u00fcrs\u00fcn\u00fcz.<\/p>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-form-section mlp-on-dark\" id=\"contact-form-box\">\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-form-grid\">\r\n        <div class=\"mlp-form-copy\">\r\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.16);\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/span>\r\n          <h2>\u00dccretsiz Mali Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h2>\r\n          <p>Formu doldurun; uzman ekibimiz 24 saat i\u00e7inde sizinle ileti\u015fime ge\u00e7sin. Y\u00fck\u00fcml\u00fcl\u00fck yok; size tam olarak neyin gerekti\u011fini \u2014 ve neyin gerekmedi\u011fini \u2014 anlat\u0131r\u0131z.<\/p>\r\n          <ul class=\"mlp-form-points\">\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> 15 dakika \u00fccretsiz dan\u0131\u015fmanl\u0131k \u2014 taahh\u00fct yok<\/li>\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Vergi, muhasebe ve uyum ihtiya\u00e7lar\u0131n\u0131z\u0131 g\u00f6r\u00fc\u015fmede de\u011ferlendiririz<\/li>\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u015eeffaf, sabit paket fiyat \u2014 saatlik s\u00fcrpriz yok<\/li>\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Lisansl\u0131, ABD merkezli CPA ekibi<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-form-box\">\r\n          <h3>\u00dccretsiz Mali Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h3>\r\n          <p class=\"mlp-fsub\">Formu doldurun; uzman ekibimiz 24 saat i\u00e7inde sizinle ileti\u015fime ge\u00e7sin.<\/p>\r\n\r\n          <form class=\"mlp-cform\" id=\"mlpFormContact\" novalidate>\r\n            <div class=\"mlp-field\">\r\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\r\n              <div class=\"mlp-phone\">\r\n                <div class=\"mlp-cc-wrap\">\r\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\r\n                    <span class=\"mlp-cc-flag\">\ud83c\uddf9\ud83c\uddf7<\/span><span class=\"mlp-cc-code\">+90<\/span>\r\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n                  <\/button>\r\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+90\">\r\n                  <div class=\"mlp-cc-pop\" hidden>\r\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod ara\u2026\" autocomplete=\"off\">\r\n                    <ul class=\"mlp-cc-opts\"><\/ul>\r\n                  <\/div>\r\n                <\/div>\r\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"5xx xxx xx xx\">\r\n              <\/div>\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@email.com\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\r\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"\u0130\u015f modelinizi ve hedefinizi yaz\u0131n (\u00f6r. e-ticaret, dan\u0131\u015fmanl\u0131k, hangi eyalet\u2026)\"><\/textarea>\r\n            <\/div>\r\n            <label class=\"mlp-consent\">\r\n              <input type=\"checkbox\" name=\"kvkk\" checked required>\r\n              <span><a href=\"https:\/\/www.manaycpa.com\/tr\/kvkk-aydinlatma-metni\/\" target=\"_blank\" rel=\"noopener nofollow\">KVKK Ayd\u0131nlatma Metni<\/a>'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.<\/span>\r\n            <\/label>\r\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\r\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\r\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\r\n          <\/form>\r\n\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"faq\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">S\u0131k Sorulan Sorular<\/span>\r\n      <h2 class=\"mlp-h2\">S\u0131k Sorulan Sorular<\/h2>\r\n\r\n      <div class=\"mlp-faq-wrap\" style=\"text-align:left;\">\r\n        <details class=\"mlp-faq\">\r\n          <summary>Amerika'da i\u015f yaparken ne kadar kurumlar vergisi \u00f6denirim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Federal kurumlar vergisi oran\u0131 %21'dir (C-Corp i\u00e7in). LLC'ler pass-through vergilendirme yap\u0131s\u0131na sahip olup sahip d\u00fczeyinde vergilendirilir. Eyalet bazl\u0131 vergiler %0 ile %12 aras\u0131nda de\u011fi\u015fir. Vergi optimizasyonu do\u011fru yap\u0131 ve planlama ile m\u00fcmk\u00fcnd\u00fcr.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Muhasebemi ABD'de mi, T\u00fcrkiye'de mi yapmal\u0131y\u0131m?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Yasal y\u00fck\u00fcml\u00fcl\u00fckleriniz ABD merkezlidir; ABD'de faaliyetiniz varsa ABD muhasebesi zorunludur. T\u00fcrkiye'deki muhasebeci, ABD'ye \u00f6zg\u00fc GAAP, IRS gereksinimleri ve federal beyanlar konusunda sizi temsil edemez.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>ABD'de \u00e7al\u0131\u015fan\u0131m veya contractor'\u0131m var, bordro zorunlu mu?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Evet. W-2 \u00e7al\u0131\u015fanlar i\u00e7in federal ve eyalet bordro vergileri, \u00e7al\u0131\u015fan sigortalar\u0131 ve periyodik beyanlar zorunludur. 1099 contractor \u00f6demeleri de IRS'e bildirilmek zorundad\u0131r. Bordro hatalar\u0131n\u0131n cezas\u0131 y\u00fcksektir.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Sales tax y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcm var m\u0131, nas\u0131l anlar\u0131m?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">ABD'de belirli bir eyalette fiziksel varl\u0131k veya ekonomik e\u015fik a\u015f\u0131ld\u0131\u011f\u0131nda (economic nexus) sales tax y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. 2018'den itibaren online sat\u0131\u015flar da dahildir. Hangi eyaletlerde y\u00fck\u00fcml\u00fc oldu\u011funuzu nexus analizi ile belirleriz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Transfer fiyatland\u0131rmas\u0131 beni etkiler mi?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">T\u00fcrkiye'deki ana \u015firketinizle ABD \u015firketiniz aras\u0131nda i\u015flem yap\u0131yorsan\u0131z, bu i\u015flemler arm's length (piyasa fiyat\u0131) ilkesine uygun olmal\u0131d\u0131r. Uyumsuzluk halinde IRS cezalar\u0131 a\u011f\u0131r olabilir; belgelendirme kritiktir.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Y\u0131ll\u0131k federal vergi beyan\u0131 ne zaman verilir?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">C-Corp i\u00e7in 15 Nisan (uzat\u0131labilir: 15 Ekim). LLC i\u00e7in sahip beyannamesi 15 Nisan. S-Corp\/Partnership i\u00e7in 15 Mart. Eyalet beyanlar\u0131n\u0131n tarihleri farkl\u0131l\u0131k g\u00f6sterebilir; takvimi sizin i\u00e7in y\u00f6netiriz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>\u00c7ok eyaletli faaliyet g\u00f6steriyorum, ne yapmal\u0131y\u0131m?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Her eyaletin farkl\u0131 gelir vergisi, sales tax ve raporlama gereksinimleri vard\u0131r. Nexus olu\u015ftu\u011fu eyalette kay\u0131t yapt\u0131rmak ve beyan vermek zorunludur. \u00c7ok eyaletli uyum haritas\u0131 \u00e7\u0131kar\u0131r ve her eyalet i\u00e7in s\u00fcreci y\u00f6netiriz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>FBAR ve FATCA nedir, beni ilgilendiriyor mu?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">ABD'li ki\u015filerin yurt d\u0131\u015f\u0131nda 10.000 dolar \u00fczeri finansal hesab\u0131 varsa FBAR bildirimi zorunludur. FATCA ise yabanc\u0131 finans kurumlar\u0131n\u0131n ABD m\u00fckellefi hesaplar\u0131n\u0131 IRS'e bildirmesini gerektirir. Bu y\u00fck\u00fcml\u00fcl\u00fckleri takip eder ve zaman\u0131nda dosyalar\u0131z.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>ABD'deki i\u015fimi uzaktan y\u00f6netebilir miyim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Evet. Muhasebe, beyanlar, bordro ve vergi dan\u0131\u015fmanl\u0131\u011f\u0131 tamamen uzaktan y\u00fcr\u00fct\u00fcl\u00fcr. ABD'ye gitmenize gerek yok.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>\u00dccretlendirme nas\u0131l?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Saatlik de\u011fil, sabit paket fiyatla \u00e7al\u0131\u015f\u0131r\u0131z. Hizmet kapsam\u0131n\u0131 belirledikten sonra net teklif veririz; ay ortas\u0131nda s\u00fcrpriz fatura yoktur.<\/div>\r\n        <\/details>\r\n      <\/div>\r\n\r\n      <div class=\"mlp-faq-wrap mlp-faq-contact\">\r\n        <a href=\"https:\/\/api.whatsapp.com\/send?phone=14045501000&amp;text=Merhaba%2C%20Merhaba%2C%20ABD%27de%20i%C5%9F%20yap%C4%B1yorum%2Fyapmak%20istiyorum%2C%20muhasebe%20ve%20vergi%20hizmetleri%20hakk%C4%B1nda%20bilgi%20almak%20istiyorum.\" rel=\"nofollow noopener\" target=\"_blank\">\r\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"#0F4FA8\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\r\n          Canl\u0131 Destek \u2014 Uzmanlar\u0131m\u0131za Ba\u011flan\u0131n\r\n        <\/a>\r\n        <a href=\"tel:+14049001040\">\r\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\r\n          Bizi Aray\u0131n \u2014 +1 (404) 900-1040\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"guide\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Amerika'da \u0130\u015f Yapmak Rehberi<\/span>\r\n      <h2 class=\"mlp-h2\">Amerika'da \u0130\u015f Yapmak \u2014 Vergi, Muhasebe ve Uyum Rehberi<\/h2>\r\n      <p class=\"mlp-lead\">ABD'de faaliyet g\u00f6steren veya b\u00fcy\u00fcmek isteyen T\u00fcrk giri\u015fimciler i\u00e7in kapsaml\u0131 rehber: vergi yap\u0131s\u0131, muhasebe y\u00fck\u00fcml\u00fcl\u00fckleri, sales tax, bordro ve \u00e7ok eyaletli uyum.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-article\">\r\n\r\n        <h2>Neden ABD'de \u015eirket Kurulur?<\/h2>\r\n        <p>Amerika Birle\u015fik Devletleri, d\u00fcnyan\u0131n en b\u00fcy\u00fck t\u00fcketici pazar\u0131na eri\u015fim sa\u011flar; bu da \u00fcr\u00fcn ve hizmetlerinizi geni\u015f bir kitleye ula\u015ft\u0131rmak i\u00e7in g\u00fc\u00e7l\u00fc bir zemin demektir. ABD merkezli bir \u015firket, ABD'li \u00f6deme altyap\u0131lar\u0131na ve bankac\u0131l\u0131k sistemine eri\u015fimi kolayla\u015ft\u0131r\u0131r; Stripe, PayPal gibi servisler ve yerel banka hesaplar\u0131 \u00e7o\u011fu zaman bir ABD t\u00fczel ki\u015fili\u011fi gerektirir. Ayr\u0131ca ABD'de kurulu bir \u015firket, m\u00fc\u015fteri ve yat\u0131r\u0131mc\u0131 g\u00f6z\u00fcnde g\u00fcven ve kurumsal itibar olu\u015fturur. Yabanc\u0131 giri\u015fimciler i\u00e7in f\u0131rsatlar b\u00fcy\u00fck olsa da; do\u011fru t\u00fczel yap\u0131, do\u011fru eyalet ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin ba\u015ftan planlanmas\u0131 kritik \u00f6neme sahiptir. Yanl\u0131\u015f kurgu, ilerleyen y\u0131llarda gereksiz vergi ve cezalara yol a\u00e7abilir.<\/p>\r\n\r\n        <h2>T\u00fczel Yap\u0131 Se\u00e7imi \u2014 LLC vs C-Corp<\/h2>\r\n        <p>ABD'de en s\u0131k tercih edilen iki yap\u0131 LLC ve C-Corporation'd\u0131r. Se\u00e7im; i\u015f modelinize, gelir beklentinize ve yat\u0131r\u0131m alma hedefinize g\u00f6re de\u011fi\u015fir. \u0130kisi de sahiplerine s\u0131n\u0131rl\u0131 sorumluluk sa\u011flar; yani ki\u015fisel varl\u0131klar\u0131n\u0131z genellikle \u015firket bor\u00e7lar\u0131ndan korunur. Temel fark vergilendirme ve yat\u0131r\u0131mc\u0131 uygunlu\u011funda ortaya \u00e7\u0131kar.<\/p>\r\n\r\n        <h3>LLC (Limited Liability Company)<\/h3>\r\n        <p>LLC, esnek y\u00f6netim yap\u0131s\u0131 ve d\u00fc\u015f\u00fck formalitesiyle \u00f6zellikle e-ticaret, dan\u0131\u015fmanl\u0131k ve k\u00fc\u00e7\u00fck\/orta \u00f6l\u00e7ekli i\u015fler i\u00e7in pop\u00fclerdir. Varsay\u0131lan olarak \"pass-through\" vergilendirilir; yani \u015firket ayr\u0131 vergi \u00f6demez, k\u00e2r\/zarar do\u011frudan ortaklar\u0131n beyan\u0131na aktar\u0131l\u0131r. Bu da \u00e7ift vergilendirmeyi \u00f6nler. Tek ortakl\u0131 LLC'ler de m\u00fcmk\u00fcnd\u00fcr ve kurulu\u015f ile y\u0131ll\u0131k idari y\u00fck genellikle C-Corp'a g\u00f6re daha hafiftir.<\/p>\r\n\r\n        <h3>C-Corporation<\/h3>\r\n        <p>C-Corp, sahiplerinden ayr\u0131 bir vergi m\u00fckellefidir ve kurum kazanc\u0131 \u00fczerinden %21 federal kurumlar vergisi \u00f6der. K\u00e2r temett\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131nda hissedar d\u00fczeyinde tekrar vergilendirilebilir; buna \u00e7ift vergilendirme denir. Buna ra\u011fmen C-Corp, hisse opsiyonlar\u0131, tercihli pay s\u0131n\u0131flar\u0131 ve net bir cap table sunabildi\u011fi i\u00e7in risk sermayesi (VC) ve melek yat\u0131r\u0131m almay\u0131 hedefleyen teknoloji giri\u015fimlerinin standart tercihidir. Yat\u0131r\u0131mc\u0131lar \u00e7o\u011funlukla Delaware C-Corp yap\u0131s\u0131na a\u015finad\u0131r.<\/p>\r\n\r\n        <h2>Eyalet Se\u00e7imi \u2014 Delaware, Wyoming ve Di\u011ferleri<\/h2>\r\n        <p>ABD'de \u015firketler eyalet baz\u0131nda kurulur ve her eyaletin kendi kurallar\u0131, vergileri ve maliyetleri vard\u0131r. Delaware; geli\u015fmi\u015f \u015firketler hukuku, uzman Chancery Mahkemesi ve yat\u0131r\u0131mc\u0131 a\u015final\u0131\u011f\u0131 nedeniyle \u00f6zellikle yat\u0131r\u0131m hedefleyen giri\u015fimler i\u00e7in \u00f6ne \u00e7\u0131kar. Wyoming ise d\u00fc\u015f\u00fck y\u0131ll\u0131k maliyet, gizlilik ve eyalet gelir vergisinin bulunmamas\u0131 ile e-ticaret ve maliyet odakl\u0131 i\u015fletmeler i\u00e7in caziptir. Unutulmamas\u0131 gereken \u00f6nemli bir nokta vard\u0131r: nerede kuruldu\u011funuzdan ba\u011f\u0131ms\u0131z olarak, fiilen sat\u0131\u015f veya faaliyet y\u00fcr\u00fctt\u00fc\u011f\u00fcn\u00fcz eyaletlerde de y\u00fck\u00fcml\u00fcl\u00fck (\"nexus\") do\u011fabilir. Bu nedenle \"en iyi eyalet\" tek ba\u015f\u0131na de\u011fil, i\u015f modelinizle birlikte de\u011ferlendirilmelidir.<\/p>\r\n\r\n        <h2>EIN ve ITIN \u2014 Vergi Numaralar\u0131<\/h2>\r\n        <p>EIN (Employer Identification Number), \u015firketinizin federal vergi kimlik numaras\u0131d\u0131r; banka hesab\u0131 a\u00e7mak, \u00e7al\u0131\u015fan istihdam etmek ve vergi beyan\u0131 vermek i\u00e7in gereklidir. Yabanc\u0131 sahipler SSN'e sahip olmadan da, IRS'e SS-4 formuyla ba\u015fvurarak EIN alabilir; s\u00fcre\u00e7 biraz daha uzun s\u00fcrebilir ve ba\u015fvuruyu sizin ad\u0131n\u0131za y\u00fcr\u00fct\u00fcr\u00fcz. ITIN (Individual Taxpayer Identification Number) ise SSN alamayan bireyler i\u00e7in ki\u015fisel vergi numaras\u0131d\u0131r. ITIN, yaln\u0131zca bireysel bir ABD vergi beyan\u0131 vermeniz gereken durumlarda gerekir ve W-7 formuyla ba\u015fvurulur. EIN \u015firkete, ITIN bireye aittir; ikisi farkl\u0131 ama\u00e7lara hizmet eder.<\/p>\r\n\r\n        <h2>Yabanc\u0131 Sahipli \u015eirketlerin Vergilendirilmesi<\/h2>\r\n        <p>Yabanc\u0131 sahipli ABD \u015firketlerinin vergilendirilmesi, gelirin t\u00fcr\u00fcne ve ABD ile ba\u011flant\u0131s\u0131n\u0131n niteli\u011fine g\u00f6re de\u011fi\u015fir. Do\u011fru s\u0131n\u0131fland\u0131rma, hem fazla vergi \u00f6dememek hem de cezalardan ka\u00e7\u0131nmak i\u00e7in kritiktir.<\/p>\r\n\r\n        <h3>ECI vs FDAP<\/h3>\r\n        <p>ABD kaynakl\u0131 gelir genel olarak iki kategoriye ayr\u0131l\u0131r. ECI (Effectively Connected Income), bir ABD ticari faaliyetiyle etkin bi\u00e7imde ba\u011fl\u0131 gelirdir ve net kazan\u00e7 \u00fczerinden artan oranlarla vergilendirilir. FDAP (Fixed, Determinable, Annual or Periodical) gelir ise temett\u00fc, faiz, telif gibi pasif gelirleri kapsar ve genellikle br\u00fct tutar \u00fczerinden %30 stopaja tabidir. \u0130lgili \u00fclke ile ABD aras\u0131nda bir vergi anla\u015fmas\u0131 varsa bu oran d\u00fc\u015febilir ya da s\u0131f\u0131rlanabilir. Gelirinizin hangi kategoriye girdi\u011fi, \u00f6deyece\u011finiz vergiyi do\u011frudan belirler.<\/p>\r\n\r\n        <h3>Form 5472 ve 1120<\/h3>\r\n        <p>Tek ortakl\u0131 yabanc\u0131 sahipli bir LLC, vergi a\u00e7\u0131s\u0131ndan genellikle \"disregarded entity\" say\u0131lsa da raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden muaf de\u011fildir. Bu yap\u0131lar her y\u0131l Form 5472 ile birlikte bir pro forma Form 1120 vermek zorundad\u0131r; bu formlar \u015firket ile yabanc\u0131 sahibi aras\u0131ndaki i\u015flemleri raporlar. Beyan\u0131n verilmemesi veya eksik verilmesi durumunda ceza 25.000 dolardan ba\u015flar. C-Corp'lar ise tam bir Form 1120 kurumlar vergisi beyan\u0131 verir. Bu y\u00fck\u00fcml\u00fcl\u00fckler \u00e7o\u011fu giri\u015fimcinin g\u00f6zden ka\u00e7\u0131rd\u0131\u011f\u0131 ama ihmali pahal\u0131 olan kalemlerdir.<\/p>\r\n\r\n        <h2>ABD'de Banka Hesab\u0131 ve \u00d6deme Altyap\u0131s\u0131<\/h2>\r\n        <p>\u015eirketiniz ad\u0131na ABD'de banka hesab\u0131 a\u00e7mak i\u00e7in tipik olarak kurulu\u015f belgeleri ve EIN gerekir. Baz\u0131 bankalar fiziksel ziyaret isteyebilirken, fintech ve online bankac\u0131l\u0131k se\u00e7enekleri \u00e7o\u011fu durumda hesab\u0131 uzaktan a\u00e7ma imk\u00e2n\u0131 sunar. Banka hesab\u0131n\u0131n yan\u0131 s\u0131ra Stripe veya PayPal gibi \u00f6deme altyap\u0131lar\u0131n\u0131n kurulmas\u0131, \u00f6zellikle e-ticaret ve SaaS i\u015fleri i\u00e7in kritiktir. S\u00fcrecin tamam\u0131 do\u011fru evrak ve y\u00f6nlendirmeyle ABD'ye gitmeden tamamlanabilir; bu a\u015famada gerekli belgelerin haz\u0131rlanmas\u0131 ve do\u011fru kuruma y\u00f6nlendirme konusunda size destek oluruz.<\/p>\r\n\r\n        <h2>Sales Tax ve Nexus<\/h2>\r\n        <p>ABD'de sat\u0131\u015f vergisi (sales tax) federal de\u011fil, eyalet bazl\u0131d\u0131r ve oranlar eyaletten eyalete, hatta il\u00e7eden il\u00e7eye de\u011fi\u015fir. Bir eyalette belirli bir sat\u0131\u015f tutar\u0131n\u0131 veya i\u015flem say\u0131s\u0131n\u0131 a\u015ft\u0131\u011f\u0131n\u0131zda \"economic nexus\" olu\u015fur ve o eyalette sat\u0131\u015f vergisi kayd\u0131 yapt\u0131rma, tahsil etme ve d\u00fczenli beyan verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz do\u011far. E\u015fikler eyalete g\u00f6re farkl\u0131d\u0131r (\u00f6r. y\u0131ll\u0131k belli bir ciro ya da i\u015flem adedi). \u00d6zellikle birden fazla eyalete sat\u0131\u015f yapan e-ticaret i\u015fletmeleri i\u00e7in nexus takibi karma\u015f\u0131k hale gelebilir; bu s\u00fcreci sizin ad\u0131n\u0131za izler ve y\u00f6netiriz.<\/p>\r\n\r\n        <h2>Uyum Takvimi ve Y\u0131ll\u0131k Y\u00fck\u00fcml\u00fcl\u00fckler<\/h2>\r\n        <p>ABD'de bir \u015firketi ayakta tutmak, kurulu\u015ftan sonra da s\u00fcren y\u0131ll\u0131k y\u00fck\u00fcml\u00fcl\u00fckler anlam\u0131na gelir: federal beyan, eyalet beyan\u0131, annual report\/franchise tax ve registered agent yenilemesi ba\u015fl\u0131ca kalemlerdir. Tarihler yap\u0131ya ve eyalete g\u00f6re de\u011fi\u015fir. A\u015fa\u011f\u0131da temsili bir takvim yer al\u0131yor:<\/p>\r\n        <div class=\"mlp-table-wrap\">\r\n          <div class=\"mlp-table-scroll\">\r\n            <table class=\"mlp-table\">\r\n              <thead>\r\n                <tr><th scope=\"col\">Beyan\/Y\u00fck\u00fcml\u00fcl\u00fck<\/th><th scope=\"col\">Tarih (temsili)<\/th><\/tr>\r\n              <\/thead>\r\n              <tbody>\r\n                <tr><th scope=\"row\">Federal kurumlar vergisi (Form 1120, takvim y\u0131l\u0131)<\/th><td>15 Nisan<\/td><\/tr>\r\n                <tr><th scope=\"row\">Yabanc\u0131 sahipli LLC (Form 5472 + pro forma 1120)<\/th><td class=\"mlp-td-hl\">15 Nisan (Ekim'e uzat\u0131labilir)<\/td><\/tr>\r\n                <tr><th scope=\"row\">Delaware franchise tax (corporation)<\/th><td>1 Mart<\/td><\/tr>\r\n                <tr><th scope=\"row\">Delaware LLC y\u0131ll\u0131k vergisi<\/th><td>1 Haziran<\/td><\/tr>\r\n              <\/tbody>\r\n            <\/table>\r\n          <\/div>\r\n        <\/div>\r\n        <p>Tarihler yap\u0131ya ve eyalete g\u00f6re de\u011fi\u015fir; her m\u00fc\u015fteri i\u00e7in net takvimi biz \u00e7\u0131kar\u0131r\u0131z.<\/p>\r\n\r\n        <h2>S\u0131k Yap\u0131lan Hatalar<\/h2>\r\n        <p>Yabanc\u0131 giri\u015fimcilerin en s\u0131k d\u00fc\u015ft\u00fc\u011f\u00fc hatalar genellikle bilgi eksikli\u011finden kaynaklan\u0131r ve \u00e7o\u011fu \u00f6nlenebilir. Yanl\u0131\u015f eyalet veya yanl\u0131\u015f t\u00fczel yap\u0131 se\u00e7mek, ilerleyen d\u00f6nemde gereksiz maliyet ve yeniden yap\u0131lanma demektir. Form 5472 gibi zorunlu beyanlar\u0131 atlamak, 25.000 dolardan ba\u015flayan cezalara yol a\u00e7ar. Sales tax kayd\u0131n\u0131 ihmal etmek, biriken vergi ve faiz riskini b\u00fcy\u00fct\u00fcr. Ki\u015fisel ve \u015firket finans\u0131n\u0131 ay\u0131rmamak, hem muhasebeyi hem de s\u0131n\u0131rl\u0131 sorumluluk korumas\u0131n\u0131 zay\u0131flat\u0131r. Son olarak annual report veya franchise tax tarihlerini ka\u00e7\u0131rmak, \u015firketin \"iyi durumda\" (good standing) stat\u00fcs\u00fcn\u00fc kaybetmesine neden olabilir.<\/p>\r\n\r\n        <h2>Neden Bir CPA ile \u00c7al\u0131\u015fmal\u0131s\u0131n\u0131z?<\/h2>\r\n        <p>Yabanc\u0131 sahipli ABD yap\u0131lar\u0131, \u00e7ok katmanl\u0131 ve s\u00fcrekli de\u011fi\u015fen kurallara tabidir; tek bir atlanm\u0131\u015f form ya da yanl\u0131\u015f s\u0131n\u0131fland\u0131rma, rutin bir i\u015flemi pahal\u0131 bir soruna d\u00f6n\u00fc\u015ft\u00fcrebilir. Do\u011fru kurulum ve s\u00fcrekli uyum, hem cezalar\u0131 \u00f6nler hem de size zaman kazand\u0131r\u0131r. Lisansl\u0131 bir CPA; size en uygun yap\u0131y\u0131 modeller, t\u00fcm zorunlu beyanlar\u0131 do\u011fru ve zaman\u0131nda verir, \u00e7ok y\u0131ll\u0131 kay\u0131tlar\u0131n tutarl\u0131l\u0131\u011f\u0131n\u0131 sa\u011flar ve gerekti\u011finde IRS kar\u015f\u0131s\u0131nda sizi temsil eder. Manay CPA olarak kurulum, muhasebe ve vergiyi tek \u00e7at\u0131 alt\u0131nda sunar\u0131z; b\u00f6ylece siz farkl\u0131 sa\u011flay\u0131c\u0131lar aras\u0131nda ko\u015fu\u015fturmadan i\u015finizi b\u00fcy\u00fctmeye odaklan\u0131rs\u0131n\u0131z.<\/p>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-footcta\">\r\n    <h2>Tahmin Etmeyi B\u0131rak\u0131n. Do\u011fru Kurun.<\/h2>\r\n    <p>ABD'de i\u015f kuran 8.000+ giri\u015fimcinin g\u00fcvendi\u011fi ekiple \u00e7al\u0131\u015f\u0131n.<\/p>\r\n    <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n    <button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">G\u00f6r\u00fc\u015fme Ayarla<\/button>\r\n  <\/section>\r\n\r\n  <div class=\"mlp-float\">\r\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Merhaba%2C%20ABD%27de%20i%C5%9F%20yap%C4%B1yorum%2Fyapmak%20istiyorum%2C%20muhasebe%20ve%20vergi%20hizmetleri%20hakk%C4%B1nda%20bilgi%20almak%20istiyorum.\" class=\"mlp-fl-wa\" target=\"_blank\" rel=\"noopener nofollow\" aria-label=\"WhatsApp\">\r\n      <span class=\"mlp-fl-tooltip\">WhatsApp'tan yaz\u0131n<\/span>\r\n      <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20zm4.4-6c-.2-.1-1.4-.7-1.6-.8-.2-.1-.4-.1-.5.1l-.7.9c-.1.2-.3.2-.5.1a6.5 6.5 0 01-3.2-2.8c-.1-.2 0-.4.1-.5l.4-.5c.1-.1.1-.3 0-.4l-.7-1.7c-.2-.4-.4-.4-.5-.4h-.5c-.2 0-.4.1-.6.3-.6.6-.8 1.4-.6 2.3.3 1.4 1.2 2.6 2.8 3.7 1.9 1.3 3.2 1.3 4 .9.5-.2.9-.7 1-1.2.1-.3.1-.6 0-.7z\"\/><\/svg>\r\n    <\/a>\r\n    <button class=\"mlp-fl-top\" id=\"mlpToTop\" aria-label=\"Yukar\u0131 \u00e7\u0131k\">\r\n      <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 19V5M5 12l7-7 7 7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n    <\/button>\r\n  <\/div>\r\n\r\n  <div class=\"mlp-mobilebar\">\r\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Merhaba%2C%20ABD%27de%20i%C5%9F%20yap%C4%B1yorum%2Fyapmak%20istiyorum%2C%20muhasebe%20ve%20vergi%20hizmetleri%20hakk%C4%B1nda%20bilgi%20almak%20istiyorum.\" class=\"mlp-mb-wa\" target=\"_blank\" rel=\"noopener nofollow\">\r\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2z\"\/><\/svg>\r\n      WhatsApp\r\n    <\/a>\r\n    <button type=\"button\" class=\"mlp-mb-form mlp-open-contact\">\r\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\r\n      \u0130leti\u015fim\r\n    <\/button>\r\n  <\/div>\r\n\r\n  <div class=\"mlp-vmodal-overlay\" id=\"mlpVideoModal\" data-id=\"JiAq21_4iOU\">\r\n    <div class=\"mlp-vmodal\">\r\n      <button class=\"mlp-vmodal-close\" aria-label=\"Kapat\">&times;<\/button>\r\n      <div class=\"mlp-vmodal-frame\">\r\n        <div class=\"mlp-vmodal-ph\">\r\n          <svg width=\"54\" height=\"54\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"11\" stroke=\"#fff\" stroke-width=\"1.2\" opacity=\".4\"\/><path d=\"M10 8l6 4-6 4V8z\" fill=\"#fff\"\/><\/svg>\r\n          <p>Video y\u00fckleniyor\u2026<\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"mlp-exit-overlay\" id=\"mlpExitOverlay\">\r\n    <div class=\"mlp-exit-modal\">\r\n      <button class=\"mlp-exit-close\" id=\"mlpExitClose\" aria-label=\"Kapat\">&times;<\/button>\r\n      <span class=\"mlp-exit-badge\">Gitmeden \u00d6nce<\/span>\r\n      <h3>Ayr\u0131lmadan \u00f6nce \u00fccretsiz g\u00f6r\u00fc\u015fmenizi planlay\u0131n<\/h3>\r\n      <p>ABD'de \u015firket kurulumu, LLC\/C-Corp se\u00e7imi, EIN ve vergi y\u00fck\u00fcml\u00fcl\u00fckleri hakk\u0131nda t\u00fcm sorular\u0131n\u0131z\u0131 lisansl\u0131 CPA'lerimize \u00fccretsiz sorun \u2014 y\u00fck\u00fcml\u00fcl\u00fck yok.<\/p>\r\n      <div class=\"mlp-exit-actions\">\r\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\" id=\"mlpExitForm\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n        <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Merhaba%2C%20ABD%27de%20i%C5%9F%20yap%C4%B1yorum%2Fyapmak%20istiyorum%2C%20muhasebe%20ve%20vergi%20hizmetleri%20hakk%C4%B1nda%20bilgi%20almak%20istiyorum.\" class=\"mlp-btn mlp-btn--navy\" target=\"_blank\" rel=\"noopener nofollow\">WhatsApp'tan Yaz\u0131n<\/a>\r\n      <\/div>\r\n      <p class=\"mlp-exit-note\">Hi\u00e7bir \u00fccret veya y\u00fck\u00fcml\u00fcl\u00fck yok \u2014 sadece do\u011fru bilgi.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <script>\r\n  (function(){\r\n    var lp = document.currentScript ? document.currentScript.closest('.manay-lp') : document.querySelector('.manay-lp');\r\n\r\n    \/* ---- Sticky nav: scroll g\u00f6lgesi + scroll-spy ---- *\/\r\n    var nav = document.getElementById('mlpNav');\r\n    var navLinks = Array.prototype.slice.call(document.querySelectorAll('.mlp-navlink'));\r\n    var sections = navLinks.map(function(a){ return document.querySelector(a.getAttribute('href')); });\r\n    function onScroll(){\r\n      if(window.scrollY > 20){ nav.classList.add('mlp-nav--scrolled'); }\r\n      else { nav.classList.remove('mlp-nav--scrolled'); }\r\n      \/\/ scroll-spy\r\n      var pos = window.scrollY + 120;\r\n      var current = -1;\r\n      for(var i=0;i<sections.length;i++){\r\n        if(sections[i] && sections[i].offsetTop <= pos){ current = i; }\r\n      }\r\n      navLinks.forEach(function(a,i){ a.classList.toggle('mlp-active', i===current); });\r\n      \/\/ to-top butonu\r\n      var tt = document.getElementById('mlpToTop');\r\n      if(tt){ tt.classList.toggle('mlp-show', window.scrollY > 600); }\r\n    }\r\n    window.addEventListener('scroll', onScroll, {passive:true});\r\n    onScroll();\r\n\r\n    \/* ---- Smooth scroll (nav offset'li) ---- *\/\r\n    document.querySelectorAll('.manay-lp a[href^=\"#\"]').forEach(function(a){\r\n      a.addEventListener('click', function(e){\r\n        var id = a.getAttribute('href');\r\n        if(id.length>1){\r\n          var t = document.querySelector(id);\r\n          if(t){\r\n            e.preventDefault();\r\n            var navH = nav ? nav.offsetHeight : 0;\r\n            var y = t.getBoundingClientRect().top + window.scrollY - navH - 12;\r\n            window.scrollTo({top:y, behavior:'smooth'});\r\n            \/\/ mobil men\u00fc a\u00e7\u0131ksa kapat\r\n            document.getElementById('mlpNavLinks').classList.remove('mlp-open');\r\n          }\r\n        }\r\n      });\r\n    });\r\n\r\n    \/* ---- Mobil men\u00fc toggle ---- *\/\r\n    var tog = document.getElementById('mlpNavToggle');\r\n    if(tog){ tog.addEventListener('click', function(){\r\n      document.getElementById('mlpNavLinks').classList.toggle('mlp-open');\r\n    }); }\r\n\r\n    \/* ---- To-top ---- *\/\r\n    var tt = document.getElementById('mlpToTop');\r\n    if(tt){ tt.addEventListener('click', function(){ window.scrollTo({top:0,behavior:'smooth'}); }); }\r\n\r\n    \/* ---- Exit-intent modal ---- *\/\r\n    var overlay = document.getElementById('mlpExitOverlay');\r\n    var shown = false;\r\n    function showExit(){\r\n      if(shown) return;\r\n      shown = true;\r\n      overlay.classList.add('mlp-show');\r\n    }\r\n    function hideExit(){ overlay.classList.remove('mlp-show'); }\r\n    \/\/ masa\u00fcst\u00fc: mouse \u00fcst kenardan \u00e7\u0131k\u0131nca\r\n    document.addEventListener('mouseout', function(e){\r\n      if(!e.relatedTarget && e.clientY <= 0){ showExit(); }\r\n    });\r\n    \/\/ mobil: h\u0131zl\u0131 yukar\u0131 scroll (geri d\u00f6nme niyeti) + zaman bazl\u0131 yedek\r\n    var lastY = window.scrollY;\r\n    window.addEventListener('scroll', function(){\r\n      var y = window.scrollY;\r\n      if(y < lastY - 40 && y < 200 && window.innerWidth < 768){ \/* yukar\u0131 h\u0131zl\u0131 *\/ }\r\n      lastY = y;\r\n    }, {passive:true});\r\n    \/\/ mobilde 35sn sonra bir kez (exit-intent mobilde g\u00fcvenilir de\u011fil)\r\n    if(window.innerWidth < 768){\r\n      setTimeout(showExit, 35000);\r\n    }\r\n    document.getElementById('mlpExitClose').addEventListener('click', hideExit);\r\n    document.getElementById('mlpExitForm').addEventListener('click', hideExit);\r\n    overlay.addEventListener('click', function(e){ if(e.target===overlay) hideExit(); });\r\n\r\n    \/* ---- Scroll-ba\u011fl\u0131 yolculuk mod\u00fcl\u00fc (PIN \/ sabitlenmeli) ---- *\/\r\n    (function(){\r\n      var track = document.getElementById('mlpJourneyTrack');\r\n      var steps = Array.prototype.slice.call(document.querySelectorAll('#mlpJourneySteps .mlp-jstep'));\r\n      var scenes = Array.prototype.slice.call(document.querySelectorAll('#mlpJourneyVisual .mlp-jscene'));\r\n      var dots = Array.prototype.slice.call(document.querySelectorAll('#mlpJourneyProgress span'));\r\n      if(!track || !steps.length || !scenes.length) return;\r\n\r\n      var COUNT = steps.length;\r\n      var current = -1;\r\n      var mq = window.matchMedia('(max-width: 900px)');\r\n\r\n      \/\/ d\u0131\u015f scroll alan\u0131n\u0131n y\u00fcksekli\u011fi: her ad\u0131m i\u00e7in 1 ekran\r\n      function setTrackHeight(){\r\n        if(mq.matches){ track.style.height = 'auto'; }\r\n        else { track.style.height = (COUNT * 100) + 'vh'; }\r\n      }\r\n\r\n      function setActive(idx){\r\n        if(idx === current) return;\r\n        current = idx;\r\n        steps.forEach(function(st,i){\r\n          st.classList.toggle('is-active', i===idx);\r\n          st.classList.toggle('is-prev', i<idx);\r\n        });\r\n        scenes.forEach(function(sc,i){\r\n          sc.classList.toggle('is-active', i===idx);\r\n          sc.classList.toggle('is-prev', i<idx);\r\n        });\r\n        dots.forEach(function(d,i){\r\n          d.classList.toggle('is-active', i===idx);\r\n          d.classList.toggle('is-done', i<idx);\r\n        });\r\n      }\r\n\r\n      function onScroll(){\r\n        if(mq.matches){ setActive(0); return; }\r\n        var rect = track.getBoundingClientRect();\r\n        var vh = window.innerHeight;\r\n        \/\/ track i\u00e7indeki ilerleme: 0 (\u00fcst viewport'a de\u011fdi) -> 1 (alt \u00e7\u0131kt\u0131)\r\n        var scrolled = -rect.top;\r\n        var total = track.offsetHeight - vh;\r\n        var prog = total > 0 ? scrolled \/ total : 0;\r\n        prog = Math.max(0, Math.min(0.9999, prog));\r\n        var idx = Math.floor(prog * COUNT);\r\n        if(idx > COUNT-1) idx = COUNT-1;\r\n        if(idx < 0) idx = 0;\r\n        setActive(idx);\r\n      }\r\n\r\n      setTrackHeight();\r\n      setActive(0);\r\n      window.addEventListener('scroll', onScroll, {passive:true});\r\n      window.addEventListener('resize', function(){ setTrackHeight(); onScroll(); });\r\n      onScroll();\r\n    })();\r\n\r\n    \/* ---- Nav: \u0130leti\u015fim a\u00e7\u0131l\u0131r paneli ---- *\/\r\n    (function(){\r\n      var c = document.getElementById('mlpNavContact');\r\n      var btn = document.getElementById('mlpNavContactBtn');\r\n      if(!c || !btn) return;\r\n      btn.addEventListener('click', function(e){\r\n        e.stopPropagation();\r\n        var open = c.classList.toggle('is-open');\r\n        btn.setAttribute('aria-expanded', open ? 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autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture';\r\n          ifr.allowFullscreen = true;\r\n          frame.appendChild(ifr);\r\n        }\r\n      }\r\n      function close(){\r\n        overlay.classList.remove('mlp-show');\r\n        var ifr = frame.querySelector('iframe'); if(ifr) ifr.remove();\r\n      }\r\n      trigger.addEventListener('click', open);\r\n      closeBtn.addEventListener('click', close);\r\n      overlay.addEventListener('click', function(e){ if(e.target===overlay) close(); });\r\n      document.addEventListener('keydown', function(e){ if(e.key==='Escape') close(); });\r\n    })();\r\n\r\n    \/* ---- \u015eirket t\u00fcr\u00fc sekmeleri ---- *\/\r\n    (function(){\r\n      var wrap = document.getElementById('mlpCompanyTabs');\r\n      if(!wrap) return;\r\n      var btns = wrap.querySelectorAll('.mlp-tab-btn');\r\n      var panels = wrap.querySelectorAll('.mlp-tab-panel');\r\n      btns.forEach(function(btn){\r\n        btn.addEventListener('click', function(){\r\n          var tab = btn.getAttribute('data-tab');\r\n          btns.forEach(function(b){ b.classList.toggle('is-active', b===btn); });\r\n          panels.forEach(function(p){ p.classList.toggle('is-active', p.getAttribute('data-panel')===tab); });\r\n        });\r\n      });\r\n    })();\r\n\r\n    \/* ---- Video lazy-load (t\u0131klay\u0131nca YouTube y\u00fckle) ---- *\/\r\n    var vph = document.querySelector('.mlp-video-placeholder');\r\n    if(vph){\r\n      vph.addEventListener('click', function(){\r\n        var id = vph.getAttribute('data-id');\r\n        if(id && id !== 'VIDEO_ID_BURAYA'){\r\n          var ifr = document.createElement('iframe');\r\n          ifr.src = 'https:\/\/www.youtube.com\/embed\/'+id+'?autoplay=1&rel=0';\r\n          ifr.allow = 'accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture';\r\n          ifr.allowFullscreen = true;\r\n          vph.parentNode.replaceChild(ifr, vph);\r\n        }\r\n      });\r\n    }\r\n\r\n    document.addEventListener('keydown', function(e){ if(e.key==='Escape') hideExit(); });\r\n  })();\r\n  <\/script>\r\n  <div class=\"mlp-meet-overlay\" id=\"mlpMeetOverlay\">\r\n    <div class=\"mlp-meet-modal\">\r\n      <button class=\"mlp-meet-close\" id=\"mlpMeetClose\" type=\"button\" aria-label=\"Kapat\">&times;<\/button>\r\n      <div class=\"meetings-iframe-container\" data-src=\"https:\/\/meetings.hubspot.com\/sertac-tuzcuoglu\/linkedin-campaign?embed=true\"><\/div>\r\n    <\/div>\r\n  <\/div>\r\n  <script type=\"text\/javascript\" src=\"https:\/\/static.hsappstatic.net\/MeetingsEmbed\/ex\/MeetingsEmbedCode.js\"><\/script>\r\n  <script>\r\n  (function(){\r\n    var ov=document.getElementById('mlpMeetOverlay'); if(!ov) return;\r\n    var cl=document.getElementById('mlpMeetClose');\r\n    function openM(e){ if(e&&e.preventDefault) e.preventDefault(); ov.classList.add('mlp-show'); }\r\n    function closeM(){ ov.classList.remove('mlp-show'); }\r\n    document.querySelectorAll('.mlp-open-meeting').forEach(function(b){ b.addEventListener('click', openM); });\r\n    cl.addEventListener('click', closeM);\r\n    ov.addEventListener('click', function(e){ if(e.target===ov) closeM(); });\r\n    document.addEventListener('keydown', function(e){ if(e.key==='Escape') closeM(); });\r\n  })();\r\n  <\/script>\r\n  <script>\r\n  (function(){\r\n    var PORTAL=\"6855674\", FORM=\"e47544bb-796c-4de9-976a-51981d118149\";\r\n    var ENDPOINT=\"https:\/\/api.hsforms.com\/submissions\/v3\/integration\/submit\/\"+PORTAL+\"\/\"+FORM;\r\n    function cookie(n){ var m=document.cookie.match('(^|;)\\\\s*'+n+'\\\\s*=\\\\s*([^;]+)'); return m?m.pop():''; }\r\n    function setMsg(form,type,text){ var el=form.querySelector('.mlp-cform-msg'); if(!el) return; el.className='mlp-cform-msg '+(type==='ok'?'is-ok':'is-err'); el.textContent=text; }\r\n    function emailOk(v){ return \/^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$\/.test(v); }\r\n    function attach(form){\r\n      form.addEventListener('submit', function(e){\r\n        e.preventDefault();\r\n        var hp=form.querySelector('.mlp-hp'); if(hp && hp.value){ return; }\r\n        var ok=true;\r\n        form.querySelectorAll('[required]').forEach(function(f){\r\n          var wrap = f.closest('.mlp-field') || f.closest('.mlp-consent');\r\n          var bad = (f.type==='checkbox') ? !f.checked : !String(f.value).trim();\r\n          if(f.type==='email' && f.value && !emailOk(f.value.trim())) bad=true;\r\n          if(wrap){ wrap.classList.toggle('is-invalid', bad); }\r\n          if(bad) ok=false;\r\n        });\r\n        if(!ok){ setMsg(form,'err','L\u00fctfen zorunlu alanlar\u0131 (Ad, Soyad, Telefon, E-posta, KVKK onay\u0131) eksiksiz doldurun.'); return; }\r\n        var btn=form.querySelector('.mlp-cform-submit'); var label=btn.textContent; btn.disabled=true; btn.textContent='G\u00f6nderiliyor\u2026';\r\n        var val=function(n){ var el=form.querySelector('[name=\"'+n+'\"]'); return el?el.value.trim():''; };\r\n        var cc=val('phone_cc'); var phone=val('phone');\r\n        var fields=[\r\n          {name:\"firstname\", value:val('firstname')},\r\n          {name:\"lastname\",  value:val('lastname')},\r\n          {name:\"email\",     value:val('email')},\r\n          {name:\"phone\",     value:(cc? cc+' ':'')+phone}\r\n        ];\r\n        var msg=val('how_can_we_help_you_');\r\n        if(msg){ fields.push({name:\"how_can_we_help_you_\", value:msg}); }\r\n        var payload={\r\n          fields:fields,\r\n          context:{ pageUri:location.href, pageName:document.title },\r\n          legalConsentOptions:{ consent:{ consentToProcess:true, text:\"KVKK Ayd\u0131nlatma Metni'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.\" } }\r\n        };\r\n        var hutk=cookie('hubspotutk'); if(hutk){ payload.context.hutk=hutk; }\r\n        fetch(ENDPOINT,{ method:'POST', headers:{'Content-Type':'application\/json'}, body:JSON.stringify(payload) })\r\n          .then(function(r){ return r.json().then(function(j){ return {ok:r.ok, j:j}; }).catch(function(){ return {ok:r.ok, j:null}; }); })\r\n          .then(function(res){\r\n            if(res.ok){\r\n              try{ if(window.dataLayer){ window.dataLayer.push({event:'mlp_form_submit'}); } }catch(e){}\r\n              window.location.href='https:\/\/www.manaycpa.com\/tr\/tesekkurler\/';\r\n            } else {\r\n              if(window.console) console.warn('HubSpot submit hatas\u0131:', res.j);\r\n              setMsg(form,'err','G\u00f6nderim s\u0131ras\u0131nda bir sorun olu\u015ftu. 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