/* v1.0 | 20080212 */
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{margin:0;padding:0;border:0;outline:0;font-size:100%;vertical-align:baseline;background:transparent;}
body{line-height:1;}
ol,ul{list-style:none;}
blockquote,q{quotes:none;}
blockquote:before,blockquote:after,
q:before,q:after{content:'';content:none;}
/* remember to define focus styles! */
:focus{outline:0;}
/* remember to highlight inserts somehow! */
ins{text-decoration:none;}
del{text-decoration:line-through;}
/* tables still need 'cellspacing="0"' in the markup */
table{border-collapse:collapse;border-spacing:0;}

body {
	background: #ffffff url(../images/bg.gif) top left repeat-x;
	color: #959595;
	font-family: Tahoma, Verdana, sans-serif;
	font-size: small;
}

a:link, a:visited, a:hover, a:active {color: #959595;}

p {
	font-size: x-small;
	line-height: 1.2em;
	margin-bottom: 0.9em;
}

h2 {
	color: #847776;
	font-size: large;
	font-weight: normal;
	margin-bottom: 0.5em;
}

h3 {
	font-size: x-small;
	font-weight: bold;
	line-height: 1.2em;
	margin-top: 1.5em;
	margin-bottom: 0.9em;	
}

td {
	font-size: x-small;
	line-height: 1.2em;
	padding: 0px 10px 2px 0px;
}

#container {
	font-size: 90%;
	width: 980px;
}

#FC-logo {
	float: left;
	padding: 35px 0 0 35px;
}

#contact {
	font-size: small;
	padding-top: 100px;
	padding-right: 28px;
	text-align: right;
}

#contact a:link, #contact a:visited {
	color: #ffffff;
	text-decoration: none;
}

#left {
	border-right: 1px solid #cccccc;
	height: 609px;
	left: 0px;
	padding-right: 14px;
	position: absolute;
	text-align: right;
	top: 175px;
	width: 199px;
}

.resources #left {
	border-right: 0px;
}

#left li, #left p {text-align: right;}

#nav li {
	margin-bottom: 1em;
}

#nav a:link, #nav a:visited {
	color: #847776;
	text-decoration: none;
}

.home #nav a.n1:link, .home #nav a.n1:visited,
.about #nav a.n2:link, .about #nav a.n2:visited,
.tax #nav a.n3:link, .tax #nav a.n3:visited,
.super #nav a.n4:link, .super #nav a.n4:visited,
.audit #nav a.n5:link, .audit #nav a.n5:visited,
.business #nav a.n6:link, .business #nav a.n6:visited,
.software #nav a.n7:link, .software #nav a.n7:visited,
.workpapers #nav a.n8:link, .workpapers #nav a.n8:visited,
.clients #nav a.n9:link, .clients #nav a.n9:visited,
.contact #nav a.n10:link, .contact #nav a.n10:visited,
.resources #nav a.n11:link, .resources #nav a.n11:visited
{color: #e31b23;}

#details {
	left: 0px;
	position: absolute;
	top: 310px;
	width: 199px;
}

#details p {
	font-size: x-small;
}

#CA-logo {
	left: 56px;
	position: absolute;
	top: 533px;
}

.resources #CA-logo {
	left: auto;
	margin-left: 56px;
	margin-top: 205px;
	position: relative;
	top: auto;
}

#content {
	left: 214px;
	position: absolute;
	top: 163px;
}

.resources #content {
	border-left: 1px solid #cccccc;
	left: auto;
	margin-left: 213px;
	margin-top: 60px;
	position: relative;
	top: auto;
}

.mainimg {margin: 0px; padding: 14px;}

.resources .mainimg {padding: 2px 14px 14px 14px;}

#content-text {
	border-top: 1px solid #cccccc;
}

.resources #content-text {
	padding-bottom: 8px;
	width: 752px;
}

#content-text ul {
	margin-bottom: 0.9em;
	margin-left: 1.1em;
}

#content-text li {
	font-size: x-small;
	line-height: 1.2em;
	text-indent: -1.1em;
}

#content-text li ul {
	margin-top: 0.3em;
	margin-bottom: 0.9em;
	margin-left: 2.2em;
}

#content-text li li {
	text-indent: -2.2em;
}

#content-text .morespace li {
	margin-bottom: 1em;
}

#text1, #text2, #text3, #text4 {
	float: left;
	height: 270px;
	overflow: hidden;
	width: 219px;
}

#text5 {
	border-left: 1px solid #cccccc;
	margin: 14px 0 0 244px;
	padding-left: 14px;
	padding-bottom: 14px;
	width: 465px;
}

#text1, #text2 {
	margin: 14px 0 0 14px;
	padding-right: 14px;
}

#text1 {
	border-right: 1px solid #cccccc;
}

.resources #text1 {
	border-right: 0px;
}

#text3 {
	border-left: 1px solid #cccccc;
	padding: 14px;
}

#text4 {
	border-left: 1px solid #cccccc;
	height: 242px;
	margin: 14px 0 0 14px;
	padding: 28px 0 0 14px;	
}

#content-text blockquote {
	background-color: #F5E8D6;
	padding: 8px 7px 0px 8px;
	margin-bottom: 0.9em;
}

#content-text blockquote p {
	margin: 0;
	padding-bottom: 7px;
}

#content-text blockquote h3 {
	margin-top: 0;
}

form {
	text-align: right;
}

label {
	display: block;
	float: left;
	font-size: x-small;
	padding-top: 3px;
	text-align: left;
}

input, textarea {
	border: 1px solid #babcbf;
	color: #959595;
	font-size: x-small;
	margin-bottom: 3px;
	width: 120px;
}

#submit {
	background-color: #babcbf;
	border: 0px;
	color: #ffffff;
	font-size: 12px;
	margin-bottom: 0px;
	padding: 1px;
	width: 60px;
}

#footer {
	border-top: 1px solid #cccccc;
	left: 35px;
	padding: 14px 0 0 25px;
	position: absolute;
	top: 783px;
	width: 900px;
}

.resources #footer {
	left: auto;
	margin-left: 35px;
	position: relative;
	top: auto;
}

.resources #footer {
	position: relative;
	clear: both;
}

p#credit {
	float: right;
	padding-right: 20px;
	text-align: right;
}

#credit a {text-decoration: none;}

.resources #text1 p a {
	font-size: 11px;
	text-decoration: none;
}

.resources #text1 p a.active {
	color: #e31b23;;
}

#content-text .linespacedli {
	margin-left: 1.6em;
}

#content-text .linespacedli ul {
	margin-left: 0em;
}

#content-text .linespacedli li {
	list-style: disc;
	margin-bottom: 0.9em;
	text-indent: 0px;
}

#content-text .linespacedli ul li {
	margin-left: 0em;
}

.rhome #content-text .linespacedli li {
	margin-bottom: 0.1em;
}

.rhome #content-text .linespacedli li li {
	list-style: none;
}