/*

	TABLE OF CONTENTS
	- reset
	- general tags
	- container
		- header
			- menu
		- content container
		  - news panel
		  - content
		  - services
		  - services tree
		  - services cost
		  - contact
			- tax events
		- footer container
			- footer
			
*/


/*
-----------------------------------------------RESET------------------------------------------------
*/

* {margin: 0; padding: 0; }

html, body, div, span, applet, object, iframe, h1, h2, h3, h4, h5, h6, p, blockquote, pre, a, abbr, acronym, address, big, cite, code, del, dfn, em, font, img, ins, kbd, q, s, samp, small, strike, strong, sub, sup, tt, var, b, u, i, center, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td {border: 0; outline: 0; vertical-align: baseline; background: transparent; }

a img { border: 0px solid #fff; }

ul, ul li, ol, ol li { list-style: none; }

/*
-----------------------------------------------GENERAL_TAGS-----------------------------------------
*/

html { font-size:100.01%; }
body {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 1em;
	text-align: center;
	border-top: 9px solid #c7cbd1;
	background: transparent url("./../images/bg_body.jpg") center top repeat-y;
}

.fleft { float:left; }
.fright{ float:right; }

.tleft { text-align:left; }
.tright { text-align:right; }
.tcenter { text-align:center; }
.tjust { text-align:justify; }
.tupper { text-transform:uppercase; }

.w25 { width:25%; }
.w50 { width:50%; }
.w75 { width:75%; }
.w100 { width:100%; }

.clear { clear: both; }

hr.separator {
	clear: both;
	height: 1px;
	visibility: hidden;
	border: 0px solid #fff;
}

hr.separatorLeft {
	clear: left;
	height: 1px;
	visibility: hidden;
	border: 0px solid #fff;
}

/*
-----------------------------------------------CONTAINER--------------------------------------------
*/

#container {
	text-align: left;
	width: 1006px;
	margin: 0px auto;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
}

/*
-----------------------------------------------HEADER-----------------------------------------------
*/

#header {
	height: 154px;
	position: relative;
	background: transparent url("./../images/bg_header.jpg") left top no-repeat;
}

h1.logo {
	text-indent: -3000px;
	position: absolute;
	top: 24px;
	left: 28px;
	width: 100px;
	height: 120px;
}

h1.logo a {
	text-indent: -3000px;
	display: block;
	width: 100px;
	height: 120px;
	background: transparent url("./../images/logo.png") left top no-repeat;
}

/*
-----------------------------------------------MENU-------------------------------------------------
*/

#menu {
	width: 590px;
	height: 34px;
	position: absolute;
	top: 56px;
	left: 400px;
}

#menu li {
	height: 34px;
	float: left;
	margin-right: 20px
}

#menu li a {
	width: 83px;
	height: 34px;
	float: left;
	display: block;
	line-height: 34px;
	text-align: center;
	color: #272829;
	text-decoration: none;
	font-family: "Times New Roman", Times, serif;
	font-size: 1.125em;
}

#menu li a:hover {
	background: transparent url("./../images/menu_small.png") left top no-repeat;
	text-decoration: none;
	color: #32608e;
}

#menu li.active {
  background: transparent url("./../images/menu_small.png") left top no-repeat;
}

#menu li.active a {
	color: #4177ad;
}

#menu li.active a:hover {

}

#menu li a.tax_calendar {
	width: 152px;
}

#menu li a.tax_calendar:hover {
  background: transparent url("./../images/menu_big.png") left top no-repeat;
}

#menu li.active a.tax_calendar {
  background: transparent url("./../images/menu_big.png") left top no-repeat;
}

/*
-----------------------------------------------CONTENT_CONTAINER------------------------------------
*/

#content_container {
  background: transparent url("./../images/bg_content.jpg") left top repeat-y;
  position: relative;
}

#page_wrapper {
	min-height: 480px;
	position: relative;
	width: 1006px;
}

#content_container h2 {
	font-family: "Times New Roman", Times, serif;
	font-size: 1.25em;
	font-weight: normal;
	color: #4177ad;
}

/*
-----------------------------------------------NEWS_PANEL-------------------------------------------
*/

#news_panel {
	float: right;
	width: 247px;
	padding-top: 22px;
}

#news_panel h2 {
  margin-bottom: 14px;
  padding-bottom: 10px;
	background: transparent url("./../images/separator_news.gif") left bottom repeat-x;
}

.news dt {
	padding: 0px 18px 0px 5px;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	font-weight: bold;
	color: #36383b;
}

.news dd {
	margin-bottom: 14px;
	padding: 6px 18px 14px 5px;
	line-height: 150%;
	background: transparent url("./../images/separator_news.gif") left bottom repeat-x;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #36383b;
}

/*
-----------------------------------------------CONTENT----------------------------------------------
*/

#content {
	width: 690px;
	padding-top: 22px;
	margin-left: 40px;
}

#content p {
	padding-left: 3px;
	line-height: 20px;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #36383b;
}

#content p.additional_information {
	margin: 18px 0px 8px 0px;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .75em;
	color: #898e93;
}

#content p.additional_information a {
	color: #898e93;
	text-decoration: none;
}

#content p.additional_information a:hover {
	text-decoration: underline;
}

#content p a {
	text-decoration: ;
}

#content p a:hover {
	text-decoration: ;
}

#content h2 {
	margin-bottom: 14px;
}

#content h2.services_offering {
	margin-bottom: 0px;
	padding-bottom: 24px;
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
}

#content h3 {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: 1.125em;
	font-weight: bold;
	color: #36383b;
}

#content h3.company_name {
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
	padding-bottom: 15px;
}

#content h4 {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	font-weight: bold;
	text-transform: uppercase;
	color: #505356;
	margin: 8px 0px;
}

/*
-----------------------------------------------SERVICES---------------------------------------------
*/

.services li {
	height: 46px;
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
}

.services li a {
	display: block;
	height: 45px;
	line-height: 45px;
	background: transparent url("./../images/link_arrow.jpg") right top no-repeat;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #36383b;
	text-decoration: none;
}

.services li a span {
	display: block;
	height: 45px;
	line-height: 45px;
	text-indent: 20px;
	background: transparent url("./../images/bullet_ul.jpg") 0px 16px no-repeat;
}

.services li a:hover {
	background: transparent url("./../images/link_arrow.jpg") right bottom no-repeat;
	text-decoration: none;
	color: #4d80b3;
}

/*
-----------------------------------------------SERVICES_TREE----------------------------------------
*/

.services_tree {
	background: transparent url("./../images/separator_content.gif") left top repeat-x;
}

.services_tree li {
	height: 46px;
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
}

.services_tree li span {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #36383b;
	display: block;
	height: 45px;
	line-height: 45px;
	text-indent: 20px;
	background: transparent url("./../images/bullet_ul.jpg") 0px 16px no-repeat;
}

.services_tree li span.level_1, .services_tree li span.level_2 {
	background: transparent url("./../images/bullet_arrow.gif") left center no-repeat;
	text-indent: 15px;
}

.services_tree li span.level_1 {
	margin-left: 55px;
}

.services_tree li span.level_2 {
	margin-left: 95px;
}

/*
-----------------------------------------------SERVICES_COST----------------------------------------
*/

.services_cost {
	background: transparent url("./../images/separator_content.gif") left top repeat-x;
}

.services_cost li {
	padding: 12px 0px 15px 0px;
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
}

.services_cost li span {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	font-weight: bold;
	color: #36383b;
	display: block;
	text-indent: 20px;
	height: 22px;
	line-height: 22px;
	background: transparent url("./../images/bullet_ul.jpg") 0px 4px no-repeat;
}

.services_cost li ul {
	margin-left: 30px;
}

.services_cost li ul li {
	padding: 0px;
	background: none;
	line-height: 20px;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #36383b;
}

/*
-----------------------------------------------CONTACT----------------------------------------------
*/

.contact {
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
	padding: 19px 0px 0px 0px;
	margin-bottom: 35px;
	height: 65px;
}

.contact address {
	font-style: normal;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	line-height: 20px;
	color: #36383b;
	width: 120px;
	float: left;
}

.contact dl {
	width: 175px;
	float: left;
}

.contact dt {
	font-weight: bold;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	line-height: 20px;
	color: #36383b;
	float: left;
	clear: left;
}

.contact dd {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	line-height: 20px;
	color: #36383b;
	float: left;
	text-indent: 4px;
}

input.text {
	display: block;
	width: 290px;
	padding: 10px 0px;
	text-indent: 10px;
	border: 1px solid #bfc5ce;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	font-style: italic;
	color: #696d73;
	margin-bottom: 12px;
}

textarea {
  display: block;
	border: 1px solid #bfc5ce;
	padding: 7px 10px;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	font-style: italic;
	color: #696d73;
	margin-bottom: 12px;
	width: 440px;
	height: 150px;
}

input.submit {
  display: block;
	border: 0px solid #fff;
	background: transparent url("./../images/button_send.jpg") left top no-repeat;
	height: 34px;
	width: 134px;
	line-height: 34px;
	text-align: center;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: 12px;
	font-weight: bold;
	color: #313538;
}

input.hovered {
	background: transparent url("./../images/button_send.jpg") 0px -34px no-repeat !important;
}

input.clicked {
	background: transparent url("./../images/button_send.jpg") 0px -68px no-repeat !important;
}

form.contact_form {
	margin-bottom: 60px;
}

form.months {
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
	padding-bottom: 18px;
	margin-bottom: 15px;
}

/*
-----------------------------------------------TAX_EVENTS-------------------------------------------
*/

#month {
	width: 200px;
}

label {
	display: block;
	margin-bottom: 5px;
	font-weight: bold;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #36383b;
}

.tax_events {

}

.tax_events dt {
	color: #36383b;
	font-weight: bold;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
}

.tax_events dd {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	line-height: 22px;
	padding: 8px 8px 18px 8px;
	margin-bottom: 15px;
	background: transparent url("./../images/separator_content.gif") left bottom repeat-x;
}


/*
-----------------------------------------------FOOTER_CONTAINER-------------------------------------
*/

#footer_container {
	text-align: center;
	background: transparent url("./../images/bg_footer_container.jpg") left top repeat-x;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	clear: both;
	height: 217px;
}

/*
-----------------------------------------------FOOTER-----------------------------------------------
*/

#footer {
	width: 1006px;
	height: 217px;
	margin: 0px auto;
	background: transparent url("./../images/bg_footer.jpg") left top no-repeat;
	text-align: left;
	position: relative;
	clear: both;
	top: 0px;
}

#footer h3 {
	font-family: "Times New Roman", Times, serif;
	font-size: 1.25em;
	font-weight: normal;
	color: #fff;
	margin-bottom: 16px;
}

#footer p {
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	color: #dbdee3;
	line-height: 28px;
}

#copyright {
	position: absolute;
	top: 70px;
	left: 35px;
	width: 250px;
}

#copyright a {
  color: #acd5ff;
  text-decoration: none;
}

#copyright a:hover {
  text-decoration: underline;
}

#important_links {
	position: absolute;
	top: 70px;
	left: 330px;
	width: 460px;
	overflow: hidden;
}

#important_links ul {
	width: 460px;
	overflow: hidden;
}

#important_links ul li {
	width: 173px;
	height: 28px;
	float: left;
	background: transparent url("./../images/separator_footer.gif") left bottom repeat-x;
	margin-right: 33px;
}

#important_links ul li a {
	display: block;
	width: 173px;
	height: 26px;
	line-height: 26px;
	float: left;
	color: #dbdee3;
	font-family: Tahoma, Arial, Helvetica, sans-serif;
	font-size: .8em;
	text-decoration: none;
	text-indent: 3px;
}

#important_links ul li a:hover {
	text-decoration: underline;
}